One of the most important areas of responsibility is to ensure that subordinates receive quality training.

Be directly involved with trainees throughout their classroom and on-the-job training period. Ensure that performance checkpoints are established so that trainees receive feedback on performance from you and the on-the-job instructor (OJI) at regular and frequent intervals.

Keep your immediate manager involved in the training process throughout the training period.

Stay informed of all aspects of the training program. Encourage employees to utilize available research tools (such as IRM OnLine, Lexis Nexis, Servicewide Electronic Research Program [SERP] and IRWeb) and through contacting Learning and Education within your organization for periodic updates on training materials. See IRM 1.4.6, Corporate Tax Administration Tools for detailed information on corporate research tools.

Seasoned employees need training to stay up to date and be more effective in their jobs. The Service has implemented a comprehensive ongoing training program – Continuing Professional Education (CPE) - to meet this need.

Be aware of the need for instruction in specific areas that may not be included in CPE or other formal training. This may include technical training for specific areas of tax law or procedural matters. Feedback for determining these needs may come from various sources including work reviews and other managers and employees in the division. When it is apparent that instruction/training is necessary, consider the most effective method for conveying the message, such as memorandum, group meeting, inclusion in CPE, or other formal training. If formal training is necessary, discuss the matter with your immediate manager and the training coordinator. Learning and Education can help coordinate the training.

Managers must take an active role in making sure that all technical employees are developed and that training is directed toward improving skills for use in their present position and developing potential. Make sure that technical training is made available to employees assigned new projects that require specialized technical skills to meet specific business objectives.

Recognizing and developing potential is a responsibility of all managers. Continuously look for individuals with potential for higher level and more responsible work. When such individuals are identified, their abilities should be cultivated. This can be accomplished in many ways including working a developmental case at the next grade level, team examination work, acting managerial details, instructing, OJI coaching, or other details.

The Front Line Readiness program is targeted at interested and motivated employees who have demonstrated a serious interest in becoming future IRS Leaders. When considering additional and/or developmental assignments, ensure that you are operating in accordance with the National Agreement. If you are unsure, you should contact your supervisor and/or your servicing Labor Relations office for assistance.

Improving clerical skills and developing the potential of clerical employees is as much a part of group responsibilities as it is for technical employees. Provide developmental opportunities to clerical employees who are motivated and have the ability to advance.

Practical experience serves as a prime means for effective training and development. Assign work and activities which will put each employee's knowledge, skills and abilities to practical use. For example:

While practical experience plays a major role in training and development, it cannot replace the need for formal refresher training or continuing professional education (annual technical review). Offer additional training as needed to improve work performance, to prepare employees for new assignments, or to enhance their career development. Also, encourage outside study and self-development by employees. Do not recommend training that will serve little purpose in improving an employee's performance or advancement.

Informal development ideas and information about both Technical and Leadership Competencies are found at:

As a manager, the relationship with your manager is very important. The first step in establishing this relationship is to understand his or her expectations. Discussing organizational goals and the assessment of the current condition of your group is the best starting point.

Keep management informed. Priorities seem to change on a daily basis. Upper management expects you to be flexible and look for alternatives within the group. At the same time, you should let your manager know what cannot be accomplished if resources are strained. Finally, you are expected to be a team player. You may have to sacrifice your resources to meet broader organization goals.

Your knowledge of program requirements and business needs is an important resource in setting group expectations. Other information resources to use in setting expectations include the IRS Business Performance Review System (BPRS), the Strategic Business Plan, and the performance plans established for you and your superiors. Information about the BPRS can be found at http://cfo.fin.irs.gov/CPPD/BPRS/bprshome.htm.

After preparation of your expectations, be sure that you understand and strive to accomplish each expectation.

Be able to communicate effectively in all directions. Employees should be kept informed of developments in the office. Communicate with peers – they are your support base. They can provide valuable insight on:

Communicating expectations and procedures to your group is just as important as communication with upper management. Establish yourself as the leader but at the same time maintain an atmosphere of flexibility so that you will not be perceived as rigid, thereby stifling valuable employee ideas. Discuss ideas in an open forum and once a decision is reached, solicit mutual agreement on the direction to be taken.

As new procedures and programs are implemented, communicate these new practices to employees. If you are not receptive to these new ideas, the eventual success of the program will be hampered. To keep group morale high, exhibit a positive approach to changes.

Once you establish and communicate your expectations, set up monitoring devices to assess progress. Depending on what area you are monitoring, the devices may be specific, written, or informal. Areas such as morale cannot be monitored via a chart. This type of area is assessed by visiting the work area and talking to employees. Areas such as timeliness and accuracy of reports and memos and adherence to level guidelines are monitored on a day to day basis.

Do not over monitor. Occasionally review your monitoring system to determine if it is still needed. Ask yourself how much time it takes to compile monitoring data and how important it is.

After expectations have been set and monitoring devices are in place, establish follow up procedures to make the action more effective. The formality and structure of the follow up procedures will depend on the area involved.

As you prepare to set and communicate the expectations for your group, think about managers you have worked for and their styles in communicating expectations. A manager who sits down with employees to discuss expectations, encourages input, ensures mutual understanding, and solicits their support stands the best chance of gaining a commitment to the organization's goal.

Planning and scheduling work must become a team effort of managers and employees for groups to achieve an orderly, timely, and effective operation. Employees who fail to plan and schedule their work will contribute less than their share toward the achievements of the group. Utilize workload reviews to help determine if employees are planning effectively.

Many ineffective work practices or breakdowns in performance occur because of poor work planning and scheduling. Hold pointed individual discussions, identify causes and underlying needs, and reach mutual agreements on specific corrective actions. Timely follow up on corrective actions is essential for success.

It is important to control workload and to meet deadlines. For technical employees, most planning is on a case-by-case basis. Encourage employees to prioritize their workload and to share solutions to problems with others. Unforeseen internal decisions may change priorities.

Periodically review and validate your planning decisions. Update your plans as needed and check on your progress toward more effective management of your group.

Managers can be an effective catalyst to help employees achieve. Attitude is important: remember that enthusiasm is contagious. Strive to implement the following strategies:

Create a climate that supports the person with praise and encouragement. At the same time, challenge the person's potential by encouraging excellence and growth. Encourage risk-taking and treat failure as an opportunity for growth and learning.

Your evaluation of employee performance must conform to IRS policies and procedures and the National Agreement. Find specific program guidance at http://hco.web.irs.gov/perfmgmt/index.html or http://apm.web.irs.gov/WII/wiiPMS.htm. The information on this website and the National Agreement, Article 12, Performance Appraisal System, outlines the policies to be followed by the IRS.

Look to your manager, labor relations specialists and human resource specialists for direction and guidance in initiating formal personnel actions resulting from performance evaluations.

You share responsibility with others not only to understand and apply uniform evaluation approaches but also to suggest improvements in the performance evaluation system.

Efficient and effective employee job performance depends on timely direction. This direction encompasses continuous involvement, instruction and evaluation of each employee's work. Positive feedback is essential to maintain and improve strengths and by being involved, you will be able to develop each employee's skills to improve job performance.

Timely direction, including recognition of good performance, demands that you direct your attention to each employee to ensure that he/she is contributing to the goal of a quality program.

Keep an employee's overall performance in mind when you discuss work and activities. Let the employee know when some aspect of performance may influence the next performance rating, a promotion or other personnel action. Make sure employees understand the linkage between performance feedback and CJE's or other established job expectations. This information gives the employee an opportunity to correct weaknesses in performance and will avoid future misunderstandings. If the feedback is going to be used for evaluative purposes, the feedback should be in writing and must be provided within timeframes established by the negotiated agreement.

Decide, in your role as instructor and evaluator, if the quality of an employee's work would improve by providing guidance and assessments in writing. Recordation also serves as a snapshot of employee performance. Adequate documentation will remind you of changes over the rating period.

Ensure that each employee receives the necessary training and guidance for successful performance in the group. Use a guide for development and self-assessment, for evaluating your own performance as well.

Ensure that all employees receive timely midyear and annual appraisals.

Awards are opportunities for managers to recognize and reinforce positive behavior. Used correctly, awards contribute to establishing an engaged workforce. Managers must maintain a working knowledge of all awards. Since delegation authorities to approve awards may vary among business units, working closely with your immediate supervisor and administrative support staff is key to successful application of award procedures.

Complete information regarding awards is found at Human Capital Office - Awards at http://hco.web.irs.gov/perfmgmt/awards/index.html. Performance Management information is also available at http://hco.web.irs.gov/perfmgmt/index.html, and on the APM web site at http://apm.web.irs.gov/WII/wiiAwards.htm.

Query the Payband Resource Center for Managers at http://hco.web.irs.gov/apps/payband/index.htm for information on recognition for managers.

The Official Personnel File (OPF) is the employee’s official record of Federal employment. It contains the records the Government needs to make accurate employment decisions throughout an employee’s Federal career. These files are stored at the OPF consolidated site located in Lee’s Summit, Missouri. To request a copy of a document contained in the OPF or to review their OPF, employees may contact the Employee Resource Center (ERC) at 866-743-5748 or via the intranet at http://erc.web.irs.gov. Additional information concerning OPFs may be obtained from the ERC’s Hiring, Training, and Careers, Personnel Records link at http://erc.web.irs.gov/Displayanswers/folderContent.asp?folderID=3.

For additional information or assistance, you may locate your servicing Employment Office by accessing the Employment Operations Contacts-Staff Directory listing available on the HCO website at http://hco.web.irs.gov/contacts/index.html.

An Employee Performance File (EPF) is a required file for all employees.

Managers are responsible for assuring effective use of the EPF system by:

Recordation is defined as a manager's written record evaluating an employee in a positive or negative manner. For bargaining unit employees, recordation must be furnished to an employee within 15 workdays of the time the supervisor becomes aware, or should have been aware, of the event which it addresses. If it is not furnished within 15 workdays, it can not be used by the supervisor, a ranking panel, or ranking official.

Placing performance related documents in a physically separate file provides more protection of the employees' privacy. For additional information regarding the specific items to be placed in the EPF folder and retention periods, refer to the EPF Guide for Managers located on the IRWeb at http://erc.web.irs.gov/docs/2002/awss/ps/EPFGuideForManagers.htm. For additional information about the administration of the EPF see http://apm.web.irs.gov/WII/wiiEPF.htm.

If you are unsure of the type of documents and retention periods needed for the EPF, consult your supervisor or servicing Labor Relations office for guidance. The APM References and Resources Page on EPFs is at : http://apm.web.irs.gov/RR/rrEPF.htm.

Form 10544 - Employee Performance Folder and Instruction Sheet, can be used to manage the proper filing of the required documentation. This form can be ordered through the IRS Published Products Catalog, Document 7130.

In addition to the EPF, a second file should be established for employees for conduct related or administrative issues. This is referred to as the Drop file. The Drop file should contain anything that is not performance related such as leave counseling and copies of disciplinary actions. If you have any questions about the use of a Drop file, contact your servicing Labor Relations office.

Performance evaluation forms and guidelines provide a uniform means for a written evaluation and rating of each employee’s proficiency. Before attempting to rate an employee carefully review all documented information in the EPF.

The "summary evaluation" or "overall rating" provides one rating for the combined performance against the Retention Standard for the Fair and Equitable Treatment of Taxpayers; and, the Responsibilities and Commitments; or the CJEs and Performance Aspects. Additional information on the performance management evaluation process is available at http://hco.web.irs.gov/perfmgmt/index.html and in the National Agreement, Article 12, Performance Appraisal System.

When a manager is actively involved with an employee's work, the employee should not be surprised at his/her performance evaluation. Always give employees an opportunity to ask questions to obtain clear work guidelines. Therefore managers can be certain that the employees know what is expected of them long before evaluation time.

As the end of the appraisal period approaches, you should request that your employees prepare a written summary of their performance not to exceed two pages. Resources available to your employees are the Guide to Writing Self-Assessments for Managers and Management Officials at http://hco.web.irs.gov/pdf/writingselfassmnts.pdf; and the Performance Appraisal Self-Assessment Tutorial at http://erc.web.irs.gov/docs/2002/hco/perfman/SA/index.htm.

Above all, fulfill the responsibility to process any awards for employees who earn them and initiate action as required when an employee's work becomes minimally successful or unacceptable. You must be able to fully support and sustain any action you initiate. When the action is adverse to the employee, you must be able to show that you have made every reasonable effort to help improve his/her performance.

It is the manager's responsibility to become familiar with the National Agreement as it pertains to the evaluation process.

) In cases where employee behavior negatively impacts individual or organizational performance, managers must take steps to address the issue. The APM Topic on Counseling has a Management Responsibility and a References and Resources Page at http://apm.web.irs.gov/MR/mrCounseling.htm and http://apm.web.irs.gov/RR/rrCounseling.htm. The HCO web site also offers excellent guidance ( http://hco.web.irs.gov/lrer/conperf/index.html). In cases where employee behavior is leaning towards an unacceptable level, managers must take steps to address the issues. See the Guide to Penalty Determinations ( Document 11500) at http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=32178

Three rules for effective conduct counseling and documentation are to be fair, consistent, and specific. Address conduct issues immediately and document counseling sessions.

Schedule a meeting(s) with your employee when there is a need to counsel him/her and provide documentation. Make the documentation clear and concise.

When you are counseling an employee on a conduct matter (or a matter related to performance), the employee does not have a right to be represented (NTEU or any other representative). This is because you have already considered the conduct at issue and decided on your approach (counseling). You are not contemplating discipline or engaging in an investigation (fact-finding) into the conduct. However, if you engage in fact-finding by asking a bargaining unit employee questions such as: who, what, when, why, or how, the bargaining unit employee may ask for representation (from NTEU) as he/she may reasonably believe that discipline could result from the fact-finding. Consequently, if you question the bargaining unit employee about the conduct and intend on using the bargaining unit employee’s explanation in deciding the action you may take, and the bargaining unit employee asks for union representation, you must delay the meeting until he/she has had an opportunity to seek representation. You are advised to consult with your servicing Labor Relations Specialist if you are contemplating conducting a fact-finding meeting with a bargaining unit employee.

You are encouraged to carefully plan for any counseling session with your employee. In that planning process, you should ask yourself the following questions:

The following steps may be helpful when preparing your counseling document to be shared with the employee about a conduct matter:

See IRM 6.751.1, Discipline and Disciplinary Actions, for detailed information.

There are two key elements to good communications: expressing and listening. They are equally important. Managers are in a unique position to foster and enhance a positive image with each customer interaction; your communications establish the way the Service is perceived. Therefore, expressive and receptive communication skills must be continually developed to maintain a consistent connection to all customers.

The ability to communicate effectively within the organization will have a major impact on your overall success and effectiveness as a manager.

When you approach higher levels of management to provide a factual basis for taking actions or considering proposals, supply clear, concise, and accurate information. Your credibility with superiors rests, in large part, with how well you are able to clearly and precisely communicate essential facts.

Another important factor is knowing when, and in what instances, superiors need to be briefed or informed. For example, inform your superior about difficulties in meeting program objectives, trends that may require a change in emphasis, and events that may have a positive or negative effect on any facet of the Service's operations.

Lateral communication with peers is an invaluable resource and should be cultivated. The old adage that there is strength in numbers is appropriate when it comes to interactions and sharing among managers. There is no need to reinvent the wheel when there is knowledge to draw from among peers. A free exchange among all members of our management core enhances our team effort and overall effectiveness.

Clear communication to employees is necessary to effectively communicate expectations and the overall objectives of the organization. As in all communication, you must come across in a clear and concise manner and exhibit confidence and support. As a manager, you can only accomplish goals through the efforts of others. Hence, team building through positive, reinforcing, communicative interaction is vital.

Every contact offers an opportunity to enhance the image of the Service. This principle is as true of contacts and relationships within as those with the public. Actions that are fair, impartial, reasonable, and competent will increase confidence in our efforts.

Good working relationships are essential to good management. Proper attitude and behavior and effective communications build good working relationships. Remember the one stop service concept and work closely with other organizations, coworkers, and employees.

Set the example. Managers must set the tone and instill the need for courteous, firm, and professional attitudes and behavior. Be alert to all undesirable and unfavorable actions in your group and take immediate remedial action. A working knowledge of and relationship within your organization as well as other organizations is essential.

To meet our commitment to Congress, taxpayers, and employees, the Service has changed its organizational priorities in various ways. All of these changes are critical steps to moving the organization towards a goal of delivering the best service possible to taxpayers.

An important aspect of this change is the way we use measures. We have shifted from previous results measures, such as dollars collected and cases closed, to a more balanced performance measurement system focusing on resolving taxpayer accounts and ensuring future compliance.

The Balanced Measurement System is part of the effort to modernize the IRS and to reflect the priorities, as articulated in the IRS mission statement and strategic goals. Listed below are its three components and their goals:

IRM 1.5.1, IRM 1.5.2 and IRM 1.5.3 Managing Statistics in a Balanced Measurement System (web site: http://publish.no.irs.gov/IRM/P01/PDF/30332G07.PDF), provides a detailed overview of the Balanced Measurement System process. IRM 1.5.4 through IRM 1.5.10 contain information related to individual divisions and functions. Information can also be found on the Balanced Measures site on the IRWeb at http://www.hq.irs.gov/bm/measures.htm.

The IRS uses the Balanced Measurement System to assess organizational performance at both the strategic level and the operational level. At the strategic level, such measures are used to assess overall progress in delivering the IRS mission and its strategic goals. Strategic measures apply to the organization as a whole and to each of the major operating units in the modernized IRS.

At the operational management level, measures are used to assess the effectiveness of specific programs (e.g., submission processing, filing and account services management, field collection , field exam, etc.).

"What you do" speaks louder than "what you say." Managers must strive to ensure that the actions they take reflect the new balanced approach. Each manager needs to adopt and advance this new approach to organizational management.

Managers should foster an environment that is inclusive and promotes equal opportunity and diversity. All workplace decisions must be made without regard to an individual's race, national origin, color, sex, religion, age, disability, sexual orientation, parental status, or protected genetic information.

Managers should proactively and timely address workplace conflicts. Talk First is a Web resource designed to encourage collaboration and early resolution of conflict, regardless of reporting levels or relationships (see http://talkfirst.web.irs.gov/).

Managers serve as role models to employees in promoting EEO awareness. Management Aspects of EEO, an ELMS Web-based course (#13466) at http:elms.web.irs.gov/, provides basic information and managers’ EEO responsibilities, including Title VII rights, disability, discrimination, and complaint processing.

Managers are responsible for advancing the goals of removing workplace barriers that prevent people with disabilities from applying for or performing jobs for which they are qualified. Reasonable Accommodation Procedure Training for Managers, an ELMS Web-based course (#17197), provides guidance to managers in performing these responsibilities. Managers are also responsible for requesting sign language interpreters for any meeting attended by a deaf or hard-of-hearing employee. Town hall meetings, training sessions and other work-related meetings should not take place without an interpreter or an equally effective alternative.

Managers’ key role in relation to the 1203(b)(3)(B) process is to prevent any intentional discrimination on the basis of race, sex, color, religion, national origin, age, reprisal or disability, as established by Section 1203. To this end, all managers are responsible for:

For additional information, refer to http://hqeeod.web.irs.gov/NewSite/WebPages/Page1457.aspx.

As agency leaders and decision makers, managers have an obligation to uphold the principles and practices under the six essential elements of Management Directive 715, the agency’s roadmap to becoming a model EEO employer. These elements include: Demonstrated Commitment from Bureau Leaders, Integration of EEO into the Bureau’s Strategic Mission, Management and Program Accountability, Proactive Prevention, Efficiency, and Responsiveness and Legal Compliance. Managers play a critical role in ensuring the Service takes steps at every level of the organization to promote EEO in each of these six categories, and maintaining a work environment that is free from discrimination. An overview of MD 715 and its impact on management decisions is found at http://hqeeod.web.irs.gov/NewSite/WebPages/Page602.aspx. Managers can also access a detailed checklist that will help them gauge their contributions under each of the six essential elements of MD 715 at http://hqeeod.web.irs.gov/NewSite/WebPages/Page1458.aspx.

The challenge is to develop and manage an increasingly diverse workforce and to use that diversity to support our business objectives. The IRS must pursue a comprehensive strategy to position itself to understand, accommodate, and be strengthened by the diversity of its human resources.

Managers can be agents of change by expanding traditional assumptions about who should manage the organization, what work experience they need, and what their cultural background should be.

The Employee Assistance and Worklife Referral Services is available to help families overcome stressful life issues and personal concerns. IRS has contracted with a vendor to provide EAP services which are completely confidential and cost-free to employees. The program has two components: Employee Assistance Services and Worklife Referral Services.

All IRS employees and their immediate family members can use the Employee Assistance and Worklife Referral Services Program. Immediate family members include non-custodial children and individuals living together in a family-like relationship. Coverage is also provided for IRS employees located overseas.

For additional information go to the ERC at http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=129&SubCategoryID=214.

The Leave Sharing Program is a benefit program that permits IRS employees to use donated annual leave to assist them while they are facing financial difficulties due to a personal or family medical emergency. The Leave Sharing Program is comprised of the Leave Bank and the Leave Transfer and is open to all employees except intermittent employees.

For additional information go to the ERC at http://erc.web.irs.gov/DisplayAnswers/AnswerType.asp?FolderID=5&CategoryID=152&SubCategory=0&QuestionID=1994.

The Employee Suggestion Program (ESP) is an opportunity for employees to identify and describe a specific need for improvement and propose a solution, or propose a specific improvement to an existing situation. The ESP constitutes a contractual obligation between employees and management – employees are encouraged to submit acceptable ideas and management agrees to consider granting an appropriate award for those adopted.

To submit a suggestion access the Employee Suggestion Program Automated web site ( http://esp.web.irs.gov), click on "Submit New" , and complete and submit the "I Suggest…" Form 13380.

The IRS Flexiplace (Telework) Program allows IRS employees, with permission of their managers, the opportunity to work at home or other approved locations (e.g., satellite office sites or telecenters). Participation in the Flexiplace Program is voluntary. Employees may work full days or a portion of the day at the flexiplace site (with or without computers and other electronic equipment). While Flexiplace (also referred to as telework, telecommuting, flexiwork) may help employees to better balance their work and family responsibilities, it remains a management option rather than an employee benefit and does not change the terms and conditions of appointment. Flexiplace is not an entitlement. Employees who wish to work Flexiplace must obtain their manager’s permission and enter into a Flexiplace Work Agreement. Each flexiplace agreement should be treated independently.

Managers have responsibility for:

For Flexiplace Program information go to the ERC at http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=129&SubCategoryID=196. Further information about Flexiplace (Telework) is also available in the Telework Managers Desk Guide which can be find at the HCO website at http://hco.web.irs.gov/compbenefits/wlprog/flexiplace/index.html.