1.2.15  Policy Statements for Human Resource Management Activities

Manual Transmittal

October 15, 2012

Purpose

(1) This transmits revised IRM 1.2.15, Servicewide Policies and Authorities, Policy Statements for Human Resource Management Activities

Material Changes

(1) These policy statements are renumbered according to applicable IRS business processes:

  • IRM 1.2.15.1.2. P-6-42 (Formerly P-0-1), District and Service Center Directors will be selected from personnel outside the District and Service Center where the vacancy occurs; exceptions may be made for Assistant District and Service Center Directors who have served for less than three years in their present assignments.

  • IRM 1.2.15.1.3. P-6-43 (Formerly P-0-2), Assistant District Directors and Assistant Service Center Directors will be selected from ES&D graduates who have not recently served for more than a year in the office where the vacancy occurs.

  • IRM 1.2.15.1.4. P-6-44 (Formerly P-0-3), Role of the Office of Personnel Management in recruitment.

  • IRM 1.2.15.1.5. P-6-45 (Formerly P-0-5), IRS Non-Discrimination.

  • IRM 1.2.15.1.6. P-6-46 (Formerly P-0-7), Appointment of consultants and experts to be held to a minimum.

  • IRM 1.2.15.1.7. P-6-47 (Formerly P-0-18), Dual Careers Supported.

  • IRM 1.2.15.1.8. P-6-48 (Formerly P-0-30), Leave regulations will be administered with due consideration for employees and needs of Service.

  • IRM 1.2.15.1.9. P-6-49 (Formerly P-0-35), Requests for excusing or postponing jury duty to be kept to a minimum.

  • IRM 1.2.15.1.10. P-6-50 (Formerly P-0-36), Brief absences may be excused without charge to leave or loss of pay under certain conditions.

  • IRM 1.2.15.1.11. P-6-51 (Formerly P-0-37), Absence because of certain emergency situations will be excused.

  • IRM 1.2.15.1.12. P-6-52 (Formerly P-0-38), Time spent in employee group activities not charged to leave when participation is official duty.

  • IRM 1.2.15.1.13. P-6-53 (Formerly P-0-40), Performance evaluation plan devised so that the service and employees can, with a minimum of paperwork, receive these benefits.

  • IRM 1.2.15.1.14. P-6-54 (Formerly P-0-44), Full participation of employees encouraged.

  • IRM 1.2.15.1.15. P-6-55 (Formerly P-0-100), Training to be provided employees for effective performance.

  • IRM 1.2.15.1.16. P-6-56 (Formerly P-0-101), Determination of training needs and evaluation of programs to be on continuing basis.

  • IRM 1.2.15.1.17. P-6-57 (Formerly P-0-103), Orientation to Service and to job changes provided.

  • IRM 1.2.15.1.18. P-6-58 (Formerly P-0-109), Employees connected with training programs to receive special training.

  • IRM 1.2.15.1.19. P-6-59 (Formerly P-0-111), Basic training in new skills.

  • IRM 1.2.15.1.20. P-6-60 (Formerly P-0-112), Impact of Automation on Employees.

(2) Renumbering of these policy statements skips over all numbers previously used in the Taxpayer Service function. Since the highest number reserved for that function had been 41, this current series continues at 42.

(3) Exhibit 1.2.15-1. A new, complete inventory of the policy statements for Human Resources Management.

Effect on Other Documents

This supersedes IRM 1.2.15, dated August 28, 2007.

Audience

All Divisions and Functions

Effective Date

(10-15-2012)

Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research

1.2.15.1  (08-28-2007)
Introduction to Human Resources Management related Policy Statements

  1. This IRM contains Policy Statements which relate to Human Resources Management activities. Each Policy Statement is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Policy Statements. The fact that Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.

  2. An initiative is underway to completely overhaul the Commissioner's Policies. Some of them exceed 40 years old and due to changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled, and which ones need revision.

  3. Any Policy Statement approved after this revision of IRM 1.2.15 is posted to IRS.gov and can be accessed through the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved Policy Statements." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

    Note:

    If any Policy Statements have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.15.1.1  (11-25-2003)
Policy Statement 6-2 (Formerly P-0-4)

  1. Merit Staffing

  2. In accordance with 5 USC 7106(a), management reserves the right to make selections from any appropriate source after complying with strategy, contractual, or government-wide procedural regulations regarding eligibility, qualifications, priority consideration, etc.

  3. Title 5 USC 7106(a), provides that any management official has the authority, with respect to filling positions, to make selections for appointments from among properly ranked and certified candidates for promotion or any other appropriate source.

1.2.15.1.2  (05-14-1984)
Policy Statement 6-42 (Formerly P-0-1)

  1. District and Service Center Directors will be selected from personnel outside the District and Service Center where the vacancy occurs; exceptions may be made for Assistant District and Service Center Directors who have served for less than three years in their present assignments

  2. Appointment to the positions of District and Service Center Director will be made from among the ranks of Internal Revenue Service executives outside the district and service center where the vacancy occurs. An exception to this general rule may be made where the Assistant District Director or Assistant Service Center Director has served in his/her present assignment for less than three years. The Executive Resources Board will make a determination as to the best qualified with due regard to the specific needs of the district/service center having the vacancy, the experience, abilities, and personal characteristics of candidates, and the needs of the Service for a mobile executive corps.

1.2.15.1.3  (04-07-1965)
Policy Statement 6-43 (Formerly P-0-2)

  1. Assistant District Directors and Assistant Service Center Directors will be selected from ES&D graduates who have not recently served for more than a year in the office where the vacancy occurs

  2. Appointment to the position of Assistant District Director and Assistant Service Center Director will be made from among the ranks of graduates of the Internal Revenue Service Executive Selection and Development Program who have not recently served for more than one year in the office in which the vacancy occurs.

1.2.15.1.4  (08-25-1980)
Policy Statement 6-44 (Formerly P-0-3)

  1. Role of the Office of Personnel Management in recruitment

  2. The Internal Revenue Service will plan and administer a positive recruitment program to locate and attract the best qualified personnel available to meet current and projected needs, and maintain a balanced, representative workforce.

  3. Additionally, Service will develop positive recruitment program

  4. The Internal Revenue Service will plan and administer a positive recruitment program to locate and attract the best qualified personnel available to meet current and projected needs, and maintain a balanced, representative workforce.

  5. Service will conduct program of development of realistic qualification standards

  6. In cooperation with the Office of Personnel Management, qualification standards for positions peculiar to the Service will be developed to ensure maximum effectiveness in terms of quality and quantity of candidates available for employment, predictable job success, and adaptability to opportunities for employee growth and advancement within the Service. The Service will also cooperate with the Office of Personnel Management in developing qualification standards for positions not peculiar to the Service to ensure their maximum adaptability to positions in the Service.

1.2.15.1.5  (08-18-2002)
Policy Statement 6-45 (Formerly P-0-5)

  1. IRS Non-Discrimination: Employees, applicants for employment, and members of the public, who participate in IRS programs, activities, and services, will be treated with dignity and respect, free from discrimination on the basis of race, national origin, sex (including sexual harassment), religion, color, age, disability, sexual orientation, genetic information, or parental status. Reprisal is illegal and will not be tolerated in the IRS.

  2. Equally, individuals shall not be excluded from participation in, denied the benefits of, or otherwise subjected to, prohibited discrimination under any program or activity funded by the IRS.

  3. The IRS shall comply with the law and is firmly committed to achieving and managing a diverse workforce where every employee is assured an equal opportunity to achieve his or her fullest potential.

1.2.15.1.6  (04-25-1961)
Policy Statement 6-46 (Formerly P-0-7)

  1. Appointment of consultants and experts to be held to a minimum

  2. The Internal Revenue Service will hold to a minimum the appointment of consultants and experts. Such appointments will be made only as a means of attaining an objective which cannot be attained by the utilization of the permanent work force or other types of temporary employment.

1.2.15.1.7  (04-25-1961)
Policy Statement 6-47 (Formerly P-0-18)

  1. Dual Careers Supported

  2. If an employee and his or her spouse both have careers in the Internal Revenue Service, career advancement to other positions requiring geographic relocation creates special burdens for the couple and for the Service. It is in the interest of the Service to maintain the professional opportunities and contributions of both spouses, and to minimize uncertainty in placement decisions. Therefore:

    1. When an employee undertakes a new assignment involving relocation in the interest of the government, the Service will generally accommodate the employee's spouse, if employed by the Service, in an appropriate position at the new location.

    2. Such reassignments should be made within existing organizational structures and staffing.

    3. Consistent with Service policy, placements will be selected to ensure that neither spouse is in a position to influence an administrative decision or action affecting the other.

  3. The Service also recognizes that where two spouses have careers with different employers, relocation of either spouse may create a difficult situation for the couple. When the spouse of an IRS employee relocates in his or her career with a non-IRS employer, the Service will attempt to accommodate the employee within existing procedures and practices governing reassignments.

1.2.15.1.8  (12-28-1960)
Policy Statement 6-48 (Formerly P-0-30)

  1. Leave regulations will be administered with due consideration for employees and needs of Service

  2. The Service will administer the leave program on a uniform and equitable basis within the scope of applicable laws, regulations, and Internal Revenue Service and Treasury instructions, and with due consideration for employees and the needs of the Service.

1.2.15.1.9  (12-28-1960)
Policy Statement 6-49 (Formerly P-0-35)

  1. Requests for excusing or postponing jury duty to be kept to a minimum

  2. The Service will not request a court to excuse an employee from jury duty except when his/her services are absolutely essential to meet major work schedules which cannot reasonably be postponed.

1.2.15.1.10  (07-05-1985)
Policy Statement 6-50 (Formerly P-0-36)

  1. Brief absences may be excused without charge to leave or loss of pay under certain conditions

  2. Within reasonable limits, employees may be excused in certain instances which are in the interest of the Federal Service, the community, or the employee. Examples include participating as a blood donor without compensation, participating in civil defense activities, noncompetitive examinations for promotion and probational examination for employee's present job, institutional equivalency tests, and to report for medical examination to determine fitness for duty in the Federal Service or the Armed Forces.

1.2.15.1.11  (12-28-1960)
Policy Statement 6-51 (Formerly P-0-37)

  1. Absence because of certain emergency situations will be excused

  2. Employees who are prevented from reporting for duty or who are late in reporting for duty solely because of severe flood or storm, or because of utility strikes or similar situations of a serious nature will be excused without charge to leave or loss of pay under uniformly applied criteria determined by appropriate officials. Employees may be excused when hazardous conditions make it impractical for them to remain in their work areas

1.2.15.1.12  (12-28-1960)
Policy Statement 6-52 (Formerly P-0-38)

  1. Time spent in employee group activities not charged to leave when participation is official duty

  2. Officers and employees of the Service may participate in the activities of organized employee groups during official duty hours without charge to leave when their participation has been determined by appropriate officials to constitute official duty.

1.2.15.1.13  (10-15-1962)
Policy Statement 6-53 (Formerly P-0-40)

  1. Performance evaluation plan devised so that the service and employees can, with a minimum of paperwork, receive these benefits

  2. The performance evaluation plan for the Internal Revenue Service and the performance appraisal system for various occupational areas shall be used as an integral management tool and, as appropriate, provide for:

    1. Assisting in effective utilization and placement of staffing;

    2. Positive motivation of employees to better performance;

    3. Establishing and furthering close working relationships between supervisors and employees;

    4. Promoting and encouraging employee self-development;

    5. Identification of training needs;

    6. Early  identification of inadequate employees;

    7. Evaluation of employee's potential for promotion and reassignment to more responsible work;

    8. Early identification of supervisory, management, and executive potential;

    9. Appraisals and ratings that are meaningful and reliable when used across organizational lines; and

    10. Recognition of employee contributions to the efficiency and economy of the Service.

1.2.15.1.14  (04-06-1960)
Policy Statement 6-54 (Formerly P-0-44)

  1. Full participation of employees encouraged

  2. The Service encourages full participation of employees in improving Federal Government operations, and prompt and equitable recognition and reward of those who make especially worthwhile contributions to efficiency, economy, or other improvements of operations or who perform special acts or services in the public interest in connection with, or related to, their official employment.

1.2.15.1.15  (01-08-1960)
Policy Statement 6-55 (Formerly P-0-100)

  1. Training to be provided employees for effective performance

  2. The Service shall, within the limits of appropriated funds, make available to its employees all training determined by appropriate levels of management to be needed for effective performance of present or proposed assignments and shall encourage and assist employees in planning and following a program of self-development. Training shall be provided as needed in both technical and nontechnical areas, including law and regulations, administration, relations with the public, communication and communication skills, secretarial development, automation and machine operations, stenographic and clerical skills, and the handling of firearms.

1.2.15.1.16  (01-08-1960)
Policy Statement 6-56 (Formerly P-0-101)

  1. Determination of training needs and evaluation of programs to be on continuing basis

  2. There shall be a continuing determination by each level of management of training needs, both for individuals and for groups of employees. Also, there shall be continuing evaluation and follow-up of training programs to assure the maximum return on the investment of funds and staff hours. The National Office shall, on a continuing basis, determine the extent to which training needs of groups of employees are Servicewide in scope.

1.2.15.1.17  (01-08-1960)
Policy Statement 6-57 (Formerly P-0-103)

  1. Orientation to Service and to job changes provided

  2. All new employees shall be given orientation and induction training with respect to Federal employment, the Service, the immediate organization, and the job. In addition, incumbents shall receive such supplemental orientation training as may be required when they transfer to other jobs or when their jobs are materially affected by major procedural or organizational changes or by the assignment of significantly different duties.

1.2.15.1.18  (01-08-1960)
Policy Statement 6-58 (Formerly P-0-109)

  1. Employees connected with training programs to receive special training

  2. All employees who are assigned, either permanently or temporarily, to the development of Service training programs or as instructors shall be provided any special training needed for effective performance in those areas.

1.2.15.1.19  (06-01-1962)
Policy Statement 6-59 (Formerly P-0-111)

  1. Basic training in new skills

  2. Basic skills training may be provided at official expense when such training will facilitate redeployment to continuing positions of permanent employees whose positions are scheduled for abolishment as, for example, in the conversion to ADP.

1.2.15.1.20  (10-05-1990)
Policy Statement 6-60 (Formerly P-0-112)

  1. Impact of Automation on Employees

  2. Where employees' jobs will be substantially impacted by the introduction of new technology, it is the policy of the Internal Revenue Service to provide all career and career conditional employees appropriate retraining and continued employment which give them the opportunity to maintain their grades.

Exhibit 1.2.15-1 
All Active Policy Statements for Human Resources Management

New Number Old Number Title
6-2 0-4 Merit Staffing
6-42 0-1 District and Service Center Directors will be selected from personnel outside the District and Service Center where the vacancy occurs; exceptions may be made for Assistant District and Service Center Directors who have served for less than three years in their present assignments
6-43 0-2 Assistant District Directors and Assistant Service Center Directors will be selected from ES&D graduates who have not recently served for more than a year in the office where the vacancy occurs
6-44 0-3 Role of the Office of Personnel Management in recruitment
6-45 0-5 IRS Non-Discrimination
6-46 0-7 Appointment of consultants and experts to be held to a minimum
6-47 0-18 Dual Careers Supported
6-48 0-30 Leave regulations will be administered with due consideration for employees and needs of Service
6-49 0-35 Requests for excusing or postponing jury duty to be kept to a minimum
6-50 0-36 Brief absences may be excused without charge to leave or loss of pay under certain conditions
6-51 0-37 Absence because of certain emergency situations will be excused
6-52 0-38 Time spent in employee group activities not charged to leave when participation is official duty
6-53 0-40 Performance evaluation plan devised so that the service and employees can, with a minimum of paperwork, receive these benefits
6-54 0-44 Full participation of employees encouraged
6-55 0-100 Training to be provided employees for effective performance
6-56 0-101 Determination of training needs and evaluation of programs to be on continuing basis
6-57 0-103 Orientation to Service and to job changes provided
6-58 0-109 Employees connected with training programs to receive special training
6-59 0-111 Basic training in new skills
6-60 0-112 Impact of Automation on Employees

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