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An IRS agent may not be law enforcement but he/she is "an individual described in {18 USC} section 1114".
The performance of official duties is not an "agreement" to take personal liability.
I might add that the same law, enacted Jan. 7, 2008, also adds 18 USC section 119, which says that publicly revealing, for the purposes of intimidation, personal information, such as SSN or home address or home phone of a person described in sec. 1114 or of federal court juror, witness or magistrate or of a number of other categories, is also a felony.
Both provisions are too new to have yet generated court decisions. But, as far as I know, none of those liens against IRS employees because of their official duties has ever survived a court challenge.
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