4.30.3  Overseas Posts

4.30.3.1  (10-01-2010)
Overseas Posts Introduction

  1. The Manager, Exchange of Information and Overseas Operations (EOI/OO), reports to the Director, Competent Authority and International Coordination (CA&IC), and is responsible for administering the civilian overseas and domestic Posts of duty.

  2. Tax Attachés (TA) and Deputy Tax Attachés (DTA) serve in the IRS overseas Posts of duty and Revenue Service Representatives (RSR) and Assistant Revenue Service Representatives (ARSR) serve in the IRS domestic Posts of duty. Tax Attachés and RSRs serve all functions of the IRS in tax administration matters within their respective Post jurisdictions.

  3. As of May 2010 the IRS has four overseas civilian posts of duty located in Frankfurt, London, Paris, Beijing and one domestic Post in Plantation, Florida. Each office covers a regional area and, with EOI/OO, addresses all facets of United States (US) tax administration around the world. EOI/OO handles all matters relating to Canada and the Pacific Rim countries and all matters involving exchange of information with France.

  4. Criminal Investigation (CI) has Country Attachés and Deputy Attachés stationed in permanent posts in Frankfurt, Mexico City, Bogota, Hong Kong, Beijing, London, Bridgetown (Barbados), Ottawa, Panama City and Sydney.

4.30.3.2  (10-01-2010)
Role of the Tax Attaches/RSR

  1. Commissioner’s Representative. The Tax Attaché or RSR is the senior Internal Revenue Service (IRS) official serving in the post of duty and is the Commissioner’s Representative in those foreign jurisdictions in all matters delegated by the Deputy Commissioner International.

    1. The Tax Attaché supervises the Deputy Tax Attaché; the RSR supervises the ARSR and subordinate paraprofessional personnel. The Deputy Tax Attaché supervises the Taxpayer Service Specialists (TSSs) in the overseas Posts and may supervise paraprofessional personnel in some instances.

    2. The role and responsibilities of the Tax Attaché and RSR continually evolve to address the changing needs and priorities of the Service in tax administration. These responsibilities are significant and specific in the following programs: Tax Treaty and Tax Information Exchange Agreement (TIEA) Activity; Foreign Country Technical Assistance; IRS Liaison Activity; Compliance; Customer Service; International Visitors Program (IVP); and Foreign Travel Requests.

  2. Tax Treaty and TIEA Activity. The Tax Attaché or RSR:

    1. Participates in tax treaty and TIEA negotiations if asked by the Deputy Commissioner International;

    2. Signs, as delegated by the Competent Authority, to implement certain tax treaty and TIEA exchange of information programs. Refer to Delegation Order No. 4-12 for delegation authority;

    3. Develops an in-depth knowledge of all tax treaties and TIEAs with countries within the Post jurisdiction;

    4. Promotes the use of all tax treaty and TIEA programs to IRS field offices and to foreign jurisdictions;

    5. Facilitates communication between IRS and tax treaty and TIEA partners regarding the various tax treaty and TIEA programs;

    6. Reviews, evaluates and ensures exchange of information casework meets tax treaty and TIEA criteria for complete and timely processing. See also IRM 4.60.6;

    7. Evaluates the exchange of information casework to provide timely feedback to the Large Business and International (LB& I) Deputy Commissioner International and Treasury regarding the US and foreign tax treaty and TIEA partner effectiveness;

    8. Identifies and reports any barriers to effective participation by the foreign jurisdictions in all tax treaty and TIEA programs;

    9. Participates in the resolution of Mutual Agreement Procedure (MAP) cases, if requested by the LB& I Deputy Commissioner International, or one of the Managers, Tax Treaty;

    10. Maintains effective coordination with the Office of Tax Treaty with respect to specific MAP cases, where appropriate, as well as reporting on tax legislative and tax administrative developments within the Post’s jurisdiction that may impact US taxpayers or US tax administration;

    11. Identifies and assists in resolving tax treaty and TIEA interpretation or application issues, upon request by the LB& I Deputy Commissioner International, or one of the Managers, Tax Treaty;

    12. Provides support for IRS, Chief Counsel and Treasury Department preparations for tax treaty and TIEA negotiations by identifying and communicating issues of potential concern;

    13. Maintains a current directory of tax administration officials in the tax treaty and TIEA countries within the Post’s jurisdiction and timely notify the appropriate offices in LB& I International of changes in the Competent Authority listing.

  3. Foreign Country Technical Assistance

    1. At the direction of the LB& I Deputy Commissioner International, the Tax Attaché or RSR participates as an instructor in selected training programs, either directly or in conjunction with an international organization such as the Inter-American Center for Tax Administrations (CIAT) or the Organization for Economic Cooperation and Development (OECD). Relevant training programs include the areas of exchange of information and tax treaty administration. This requires knowledge of the programs and enables the Tax Attachés, Deputy Tax Attachés, RSRs and ARSRs to create closer ties with the participant foreign government, enhance relationships when current or potential tax treaty and TIEA partners are involved, and promote US strategic interests.

    2. At the direction of the LB& I Deputy Commissioner International, the Tax Attaché or RSR participates in domestic training classes to explain their role and exchange of information.

  4. Liaison Activity

    1. The Tax Attaché or RSR develops and maintains relationships with all IRS functions, Treasury, taxpayers, foreign officials, multinational business organizations, the practitioner community, the US Ambassador, Embassy and Consulate personnel in to achieve overall Service objectives. They coordinate contacts involving IRS functions and Treasury through the LB& I Deputy Commissioner International.

    2. At the direction of the Ambassador, the Tax Attaché or RSR participates in Embassy meetings such as the Ambassador’s Country Team, Law Enforcement Meetings, International Cooperative Administrative Support Services (ICASS) Council, and others. See 4.30.3.12 below for more information.

    3. At the direction of the LB& I Deputy Commissioner International, the Tax Attaché or RSR may participate in international meetings of groups such as OECD, CIAT, Leed’s Castle, etc.

    4. The Tax Attaché or RSR also collaborates with the Criminal Investigation Country Attaché to achieve common goals.

  5. Compliance

    1. The Tax Attaché or RSR uses his/her on-site presence to acquire knowledge in the foreign jurisdictions to inform LB& I, Small Business/Self-Employed (SB/SE), Tax Exempt and Government Entities (TEGE) and Wage and Investment (W&I) of compliance issues affecting their taxpayers.

    2. Upon request, the Tax Attaché or RSR gathers foreign-based information to support IRS examinations and investigations, including assistance to Examination, Collection, Criminal Investigation, Chief Counsel, Department of Justice and Treasury Department by conducting record searches, obtaining certification of foreign documents, securing testimony and interviewing taxpayers and third parties.

    3. The Tax Attaché or RSR also:

    1. Assists in identifying and developing tax compliance projects;

    2. Identifies and reports to all affected BOD’s, emerging issues that impact taxation of US taxpayers, such as changes or proposed changes in tax legislation, administrative guidance or tax policy.

    3. Promotes the IRS presence to encourage and facilitate voluntary compliance by the growing US population overseas and the growing nonresident alien population with US tax obligations.

    4. Provides on-site support for all IRS functions, including but not limited to, Customer Service, Collection and Examination temporary duty assignments.

    5. Assists in scheduling and coordinating the trips of tax auditors, revenue agents, revenue officers and other IRS officials to overseas locations.

  6. Customer Service

    1. The Tax Attaché plays a role in delivering customer service:
      i. Provides oversight of the on-site foreign customer service program, including walk-in, telephone and correspondence work involving US citizens, non-resident aliens and entities;
      ii. Accepts and authenticates Individual Tax Identification Number (ITIN) applications and timely forwards applications to the Austin Campus for processing;
      iii. Delivers, as directed by the US-based program manager in W&I, customer services, including walk-in, telephone and correspondence;
      iv. Works closely with LB& I, SB/SE, TEGE W&I and the Deputy Tax Attaché to successfully transition program responsibility for Customer Service activities to the responsible operating divisions to increase and improve service to overseas customers;
      v.Identifies and recommends to SB/SE & W&I improved, cost-effective methods of delivering service; Supports Customer Service (SB/SE & W&I) in their efforts to reduce taxpayer burden for overseas filers;

    2. W&I is responsible for planning and implementing all overseas tours, including Volunteer Income Tax Assistance (VITA), Volunteer Embassy/Consulate Tax Assistance (VECTA) and taxpayer assistance.
      i.The TA generally provides input and recommendations to W&I about the need for on-site taxpayer assistance in the foreign jurisdiction taking into consideration the US taxpayer population, the availability of alternative ways for taxpayers to get assistance, and the foreign country's environment (security, civil unrest, health conditions, etc.).
      ii. The TA promotes and supports alternative programs such as the VITA and VECTA sites for providing service to walk-in taxpayers in foreign countries.

    3. The TA assists the Taxpayer Service Specialists in planning, coordinating, publicizing and participating in tax education and tax return preparation seminars in the foreign jurisdictions to promote and encourage voluntary compliance by US taxpayers.

    4. The TA also cultivates contacts with American organizations overseas to promote taxpayer outreach and taxpayer education efforts and provide input to the appropriate IRS business unit.

  7. International Visitors Program (IVP) found at http://www.irs.gov/businesses/international/article/0,,id=96177,00.html

    1. Promote the IVP to foreign officials.

    2. Assess the participant's qualifications and professional occupation to ensure the requisite link with tax administration objectives.

    3. Assist in the submission of participant's applications and coordinate with IRS TAAS in scheduling the visit to IRS.

    4. Make follow-up contact with foreign officials upon conclusion of visit to evaluate if objectives of the participants and the Service were achieved. Continue follow-up actions to cultivate closer relationship with foreign officials.

  8. In the Foreign Travel Requests (FTR), the Tax Attache and RSR will:

    1. Become familiar with the Department of State guidelines concerning official Government travel overseas.

    2. Become familiar with IRS procedures concerning foreign travel by IRS personnel and work closely with the Foreign Travel Office, Director International, to ensure timely processing of FTRs. See also IRM 4.62.2.1.

    3. Upon receipt of a FTR, prepare the requisite cable for transmission to the appropriate Embassy to obtain country clearance for the traveler.

    4. Monitor the status of the clearance request and coordinate with all impacted offices to ensure that the clearance process proceeds smoothly.

    5. Communicate foreign country travel advisories to the traveler in accordance with State Department guidelines.

    6. As necessary, communicate directly with travelers concerning program guidelines and State Department guidelines regarding foreign travel rules and limitations.

4.30.3.3  (10-01-2010)
Post Jurisdictions and Contact Numbers

  1. The overseas and domestic posts have regional responsibility for certain countries.

  2. Current information about Post Jurisdictions is on the LB&I International website at http://lmsb.irs.gov/international/dir_treaty/eoi_overseas/TaxAttachePostJurisdictions.asp.

  3. Current contact and address information is on the LB&I International website at http://lmsb.irs.gov/international/dir_treaty/eoi_overseas/TaxAttacheContactInformation.asp.

4.30.3.4  (10-01-2010)
Staffing and Performance Management

  1. All positions at foreign posts are Non-Bargaining Unit (NBU)

4.30.3.4.1  (10-01-2010)
National Security Decision Directive (NSDD) 38

  1. On June 2, 1982, President Reagan signed NSDD 38. This provides that all agencies with overseas staffs operating under the authority of the Chiefs of Mission (COMs) will get “…the Chief of Mission’s approval…on any proposed changes in the size, composition or mandate of such staff elements.”

  2. The NSDD 38 is the last step in coordinating an increase/decrease to Post staff with the Department of State (DOS). This is to be sure the request is compatible with security conditions, duplication, available space, etc. EOI/OO staff gets access to the NSDD 38 system by requesting a logon, at https://nsdd38.state.gov/nsdd38/

    1. EOI/OO inputs the NSDD 38 to add or subtract a position at a Post after coordinating with State. NSDD 38’s go to the Rightsizing Staff of Management Policy, Rightsizing, and Innovation (M/PRI), Room 3822a, Dept. of State, Washington, DC 20520 through an automated system.

    2. The COM usually responds within three weeks to approve, disapprove or request additional information.

    3. Once IRS gets approval, EOI/OO informs the Post as promptly as possible of the name, grade, family composition and anticipated arrival date of the new employee(s) as soon as possible so that the Interagency Housing Board may assign housing and the Community Liaison Office Coordinator may assign a sponsor.

4.30.3.4.2  (10-01-2010)
US Direct Hires (USDHs)

  1. USDHs are individuals hired in the US and then sent to an overseas Post. Generally this means the Tax Attaché (TA), Deputy Tax Attaché (DTA), Revenue Service Representative (RSR) and Assistant Revenue Service Representative (ARSR). From here onward, this IRM refers to these positions as USDHs.

    1. Their pay is based on the GS scale without US locality pay.

    2. They receive a non-taxable Cost of Living Allowance (COLA) determined by the DOS. See IRM 4.30.3.18.2 below for more information.

    3. Employees in some Posts also receive a taxable Post Differential which is a percentage of their salary. See IRM 4.30.18.5 below.

  2. The Director Competent Authority and International Coordination (CA&IC) selects the individuals placed in the USDH positions.

    1. The TA’s and RSR’s are Senior Managers (IR-01) who report to an executive, the Director CA&IC.

    2. The DTA’s and ARSR’s are Frontline Managers (IR-04) who report to the TA or the RSR. Second level review is necessary for all performance management documents concerning them.

    3. All staffing and performance policies/procedures that apply to Senior Managers and Frontline Managers in the US apply to the USDH’s, such as establishing performance commitments with their manager, writing their own self assessments, receiving mid-years, evaluations and receiving awards/bonuses from their manager.

    4. The TA’s and RSR’s prepare their annual Office of Government Ethics (OGE) 450, Confidential Financial Disclosure Report (many may do a “short form”) and send it to their manager for approval and processing by CA&IC staff. This form changes periodically and annual communications about it will also provide the latest version.

  3. EOI/OO and the CA&IC Staff handle the administrative work necessary to announce and fill USDH positions.

    1. EOI/OO processes NSDD 38 requests.

    2. CA&IC Staff announces TA/RSR and DTA/ARSR openings on the IRS system using HR Connect.

    3. EOI/OO arranges the ranking of personnel packages and acts as liaison with Personnel.

    4. CA&IC Staff uses HR Connect to process the person selected for the position.

4.30.3.4.3  (10-01-2010)
IRS Overseas Limited Term Appointments (IRS Local Hires)

  1. IRS Local Hires are local IRS Post employees hired prior to 2010. They are non-bargaining unit (NBU) IRS employees who were already resident in the country where their Post is located, are on limited term appointments and are covered by FERS or CSRS.

  2. All staffing and performance policies/procedures that apply to NBU employees in the US apply to them, such as establishing performance commitments/reviewing elements and standards with their manager, writing their own self assessments, receiving mid-years, evaluations and awards from their manager.

  3. They do not qualify for benefits such as housing/educational allowances, home leave, Rest and Recuperation (R&R) and other benefits offered to IRS’ USDH’s and their families.

  4. Their pay is based on the General Schedule (GS) scale without US locality pay. They receive the non-taxable Cost of Living Allowance (COLA). See IRM 4.30.3.18.2 below for more information.

  5. Note: DOS refers to these as USDHs to distinguish them from Locally Employed Staff (LE Staff) and Eligible Family Members (EFM) employees hired through the DOS. IRS uses the term “Direct Hires” to indicate employees hired in the US, sent overseas and eligible for benefits such as housing, home leave, etc.

4.30.3.4.4  (10-01-2010)
4.30.3.4.3Transition to Locally Employed Staff (LE Staff) and Eligible Family Member (EFM) Employees – 2010 and later

  1. In 2010, IRS signed a Memorandum of Agreement (MOA) with DOS and began a transition from hiring its own local employees to hiring local staff through the DOS’s Locally Employed Staff/Eligible Family Member process.

  2. International did not require local IRS Employees hired before 2010 to automatically convert to the LE Staff or EFM system. Except for Beijing, the other Posts may have IRS Local Hires and LE Staff/EFM employees.

4.30.3.4.5  (10-01-2010)
4.30.3.4.3Locally Employed Staff (LE Staff)/Eligible Family Members (EFM)

  1. Definition. Locally Employed Staff /Eligible Family Members are local employees hired 2010 and later. IRS obtains the services of these employees, who must be US citizens, through the Department of State (DOS). IRS pays for them through the International Cooperative Administrative Support Services (ICASS) system explained below.

  2. DOS Guidance for Working with LE Staff/EFM’s

    1. General Guidance. The DOS has a variety of Guidebooks about hiring, working with, evaluating, etc. LE Staff/EFM employees overseas.
      i. To get access to the most current ones, HQ staff must establish an account at the ICASS : Anonymous User Home Page onhttp://icass.gov/ Once logged on to the site, go to the lower right hand corner of the landing page for a link to the HR/OE documents page for links to current documents about LE Staff/EFM.
      ii. Post staff gets access to these materials through local Post channels.

    2. Awards Guidance. The Foreign Affairs Handbook (FAH) has guidance in 3 FAH-1-4813 Awards Administration at Posts Abroad within Department Awards Program Procedures, 3 FAH-1 H-4800 at http://www.state.gov/m/a/dir/regs/fah/c23375.htmhttp://www.state.gov/m/a/dir/regs/fah/c23375.htm.

  3. Work Permits. LE Staff employees must already have a work permit from local authorities; EFM employees automatically have permission to work locally by virtue of being an Eligible Family Member with official Post assignment travel orders.

  4. Length of Appointment. LE Staff/EFM’s are on a one-year appointment automatically renewable every year for another 9 years if funding continues to exist.

  5. IRS Systems

    1. LE Staff/EFM’s use the DOS travel voucher system instead of IRS’ GovTrip.

    2. They are not in HRConnect and do not automatically have access to Enterprise Learning Management System (ELMS) (see below under 4.30.3.13.3 On-Boarding LE Staff/EFM employees for more information on how to get it).

    3. Other IRS Systems – See 4.30.3.9.5 Access to IRS Systems below.

  6. Position Descriptions

    1. To assure as much consistency as possible for similar positions from Post to Post, the Tax Attaches and HQ work collaboratively to create the base documents required by the DOS.

    2. These documents, available from HR at the Post, are the Computer Aided job Evaluation (CAJE) Job Discussion Help Sheet for Job Holders and Supervisors and DS-298, Interagency Post Employee Position Description.

    3. Once there is an agreed-upon set of base documents, the Tax Attachés take them to Post Human Resources (HR) for development of the position description (PD) and grading.

    4. Before final processing of these PD’s, the Tax Attachés and HQ compare the results from the different Posts. If the differences are significant, further discussions with HR in the Posts will be necessary.

  7. Filling Vacancies. When a vacancy occurs and HQ says there is funding to fill it, the TA, RSR, DTA or ARSR contacts HR at the Post.

    1. After verifying with the TA/RSR issues such as correct PD, funding availability and other possible issues, Post HR announces the position, ranks the package and sends a list of eligible candidates to the TA or RSR for selection.

    2. Because eligible US Citizen EFM’s and US Veterans have preference, Post HR sends these candidates’ applications first. If no EFM’s or Veterans are acceptable, HR sends applications from the remaining applicants.

    3. The Post Employment Committee (PEC) reviews packages when there are US Citizen EFM’s and/or US Veterans to be sure they received proper consideration.

  8. LE Staff/EFM Employee Evaluations

    1. The IRS manager of the LE Staff or EFM employees sets performance expectations and evaluates employee performance. Detailed instructions are in the DOS’ Locally Employed Staff Supervisor’s Field Guide at http://www.icass.gov/index.cfm?fuseaction=public.display&=C4T4on the ICASS website. This requires the manager to:
      i. Create a Work and Development Plan (WDP, JF-50A) with the employee within 30 days of the beginning of the rating period. Guidance on preparing a WDP is provided in the DOS’ Locally Employed Staff Performance Management Policy Guidebook on the ICASS website at http://www.icass.gov/index.cfm?fuseaction=public.display&=c07110e5-adc7-4e1a-bb66-fb4c269dc537 .
      ii. Hold at least one formal performance discussion during the rating period;
      iii. Prepare an Employee Performance Report (EPR, JF-50), available from Post HR or found at http://www.state.gov/m/a/dir/forms/employment/c34223.htm and submit it to Post HR on time.

    2. Post HR monitors the process to assure it is timely.

  9. Compensation, Awards and Benefits

    1. Compensation
      i. “Ordinarily resident” employees’ compensation varies from Post to Post because it is based on local employment conditions and legal requirements of the host country. DOS HR determines the compensation from year to year. Two categories of employees are “ordinarily resident”: LE Staff and Dual Citizen EFM’s
      ii. “Not ordinarily resident” employees’ compensation is generally for non-dual citizen EFM’s and comes from DOS’ base “American Plan” pay scale without any US locality pay.

    2. Civil Service Benefits. EFM’s hired by agencies other than the DOS and LE Staff are not eligible for civil service benefits such as Civil Service Retirement System (CSRS), Federal Employee Retirement System (FERS), health or life insurance, etc. LE Staff may have other entitlements based on local laws.

    3. Overseas Allowances and Other Benefits. Neither group of employees is eligible in their own right for benefits available to the USDH’s, e.g., Education and Housing Allowances, Home Leave, Rest & Recuperation, etc.

    4. Merit Pay System. Since the 1990’s, London LE Staff has been on a merit pay system. In 2010, DOS started a merit pay pilot in Belgium and Mission Germany. DOS expects to gradually roll this out to other Posts. This system is point based and requires a high level of participation on the part of the LE Staff’s manager.

    5. Awards. Policy from Post to Post is more or less the same but with variations due to local law. The COM or principal officer administers the Joint Country Awards Program at Posts abroad.
      i. The Joint Country Awards Committee, which includes members from the agencies represented at Post, reviews nominations for awards for the staff of the agencies under the chief of mission/principal officer. A goal is to assure uniform, equitable treatment across the agencies represented at the Post.
      ii. To recommend an LE Staff/EFM for an award, the TA/RSR uses Form JF-66 Nomination for Award available from HR at the Post.

  10. Budget Issues. The TA/RSR assists the budget analyst in the CA&IC Division Office in establishing and updating the costs of LE Staff/EFM employees.

4.30.3.5  (10-01-2010)
Timekeeping

  1. US Direct Hires and IRS Local Hires

    1. The Time and Attendance (T&A) process includes recording and reporting hours worked and leave taken by the USDH’s and IRS Local Hire employees. WebSETR (Single Entry Time Reporting) is the system used to record timekeeping data into Treasury Integrated Management Information System (TIMIS), the Treasury-wide payroll system operated by the National Finance Center. Form 3081, Employee Time Report, is the official document used to record an employee’s T&A

    2. The Director CA&IC is responsible for the accurate and timely reporting of the TA/RSR’s time, the TA/RSR is responsible for the DTA/ARSR and the DTA/ARSR is responsible for local Post employees.
      i. Leave recorded on a T&A may include administrative leave, annual leave, sick leave, holiday leave and home leave, as well as, credit hours and travel compensatory time.
      ii. Leave associated with Rest and Recuperation (R&R) may be charged to annual leave, sick leave if applicable, earned compensatory time, or leave without pay.
      iii. All requests for leave must be submitted in writing 30 days prior to use for approval by the employee’s manager.

    3. The staff is expected to work a 40 hour work week, unless otherwise noted. Note: Local labor laws may dictate something different for LE Staff and EFM’s.

    4. The annual leave carry-over amount is 360 hours annually while the USDH employee is posted overseas, instead of the standard 240 hours. The USDH employee should work with their WebSETR timekeeper or administrator to ensure the carryover amount is correctly reflected on their records.

    5. The USDH’s are entitled to home leave after two years only after signing another two year service agreement.
      i.It accrues incrementally based on the number of months spent overseas and must be notated on Form 3081, Employee Time Report. See 4.30.3.6(4) for additional information.
      ii. The employee must work with their WebSETR timekeeper to ensure it is recorded properly in WebSETR prior to use.
      iii. Timekeepers enter the accrued hours on the employee’s “Employee Profile” page in WebSETR. Use of the home leave is recorded using OFP 990 59508.

    6. The TA/RSR’s send their Form 3081 electronically to the CA&IC staff for input into WebSETR no later than Wednesday of the second week of the pay period. The Director, CA&IC approves their time.

    7. The Post timekeeper enters into WebSETR the T&A for the DTA/ARSR and IRS Local Hires for approval by their manager. All Overseas Posts WebSETR timekeepers act as back-ups for the other overseas Posts.

    8. The Employee Resource Center is the place for specific questions regarding the coding or recording of time.

  2. Locally Employed Staff/Eligible Family Members (LE Staff/EFM)

    1. The TA/DTA approves the time and attendance record for LE Staff/EFM employees and submits it to the Embassy or Consulate timekeeping section for processing and subsequent payment.

    2. The LE Staff/EFM needs to consult with their TA/DTA for the required due date. Any requests for leave, credit hours or travel compensatory time must be submitted for approval prior to use to the TA/DTA.

    3. Note: Local labor laws may affect the number of hours in the work week as well as the amount of leave to which the employees are entitled.

4.30.3.6  (10-01-2010)
Leave

  1. The TA/DTA/RSR/ARSR (USDH) request for approval for leave must be submitted and approved in advance.

    1. Requests for leave include administrative leave, annual leave, sick leave, and home leave, as well as, the use of credit hours worked and travel compensatory time earned.

    2. The Director CA&IC authorizes leave for the TA/RSR. The TA/RSR authorizes leave for the DTA/ARSR; however home leave can only be authorized after consulting with the Director CA&IC.

    3. The TA/RSR or DTA/ARSR authorizes leave for the local staff. d.The Leave Checklist, Request and Approval Sheet, Exhibit 4.30.3-1, must be submitted with all requests for home leave.

  2. The TA is responsible for coordinating the leave plans of the entire staff to ensure that relations with the Embassy will not be unduly affected, and to ensure that each employee can take “use or lose” leave accruals.

  3. The USDH’s who work overseas have additional entitlements than those employed in the United States. The following entitlements are unique to those employees stationed overseas:

    1. The annual leave carry-over amount 360 hours annually instead of the standard 240 hours.

    2. Upon return to the United States, the following applies:
      i.If the accumulated and accrued annual leave exceeds 360 hours, the annual leave ceiling is 360 hours;
      ii. If the accumulated and accrued annual leave is between 240 hours and 360 hours, the annual leave ceiling is that balance; or
      iii. If the accumulated and accrued annual leave is less than the current annual leave ceiling that balance becomes the new annual leave ceiling but no lower than 240 hours.

    3. Employees should work with their WebSETR timekeeper or administrator to ensure the carryover amount is correctly reflected on their records.

  4. Home Leave. The purpose of home leave is to ensure that employees who live abroad for an extended period undergo reorientation and re-exposure in the United States on a regular basis. The employee must earn the home leave before taking it.

    1. The USDH’s are entitled to home leave after two years only after signing another two year tour renewal agreement indicating they will return to an overseas position for another two years.

    2. An employee is eligible to return to the home leave address of record. Family members qualify for home leave travel based on the eligibility and entitlement of the employee. Eligible family members include those dependents (eligibility terminates for children at age 21) who have traveled to Post under official travel orders; and are considered to be residing at Post at the time the employee travels under home leave travel orders.

    3. Normally, family members travel with the employee, but dependents may travel in advance of or after the employee provided that travel orders have been issued and the employee meets the minimum period of service to qualify for home leave.

    4. Home leave should be taken in one continuous period; any interruption of home leave by a temporary duty assignment must be approved by the Director, CA&IC.

    5. The time period for the accrued home leave begins when employee enters on duty at the overseas Post.

    6. The Office of Exchange of Information and Overseas Operations maintains a spreadsheet to track on-board and off-board dates, contract renewal agreements and home leave eligibility.

    7. Home leave is earned incrementally based on Exhibit 4.30.3-2 and must be recorded on the employee’s Form 3081, Employee Time Report. Entitlement to home leave ends when the employee returns to the United States.

    8. Home leave is governed by very specific rules, as follows:
      i.Can only be taken as Home Leave;
      ii.Cannot be used as other Annual Leave;
      iii. Official United States Holidays that occur while employee is on home leave are not charged to home leave;
      iv. Use of home leave starts the day after arrival in the United States and ends with the day before departure from the US;
      v. Time spent in the United States on annual leave, emergency visitation travel, R&R travel, and/or any time in a non-pay status will delay the period of eligibility;
      vi. Must be taken in the United States, a US commonwealth or US territory if that is the employee’s home leave address of record;
      vii. Each family member must complete an updated medical clearance, DS-3057 Medical Clearance Update found at http://www.state.gov/m/a/dir/forms/employment/c34018.htm (also available from EOI/OO) when taking home leave -- unless already performed at the overseas Post.

    .

4.30.3.7  (10-01-2010)
Training

  1. Curricula. See Exhibits 4.30.3-3 and 3-4.

  2. Training Coordination

    1. EOI/OO staff arranges/monitors delivery of the following kinds of training for employees at an IRS Post or in the Washington DC metro area:
      i. DOS training required prior to departure for a Post;
      ii. Exchange of Information for newly selected USDH’s;
      iii. Technical training for new local employees working at the Post (except for OJT taking place at the Post);
      iv. Technical update training for USDH’s and local staff;
      v.Training through the Foreign Service Institute(FSI) at the National Foreign Affairs Training Center (NFATC) in Arlington VA, at Post, online or through other media;

    2. EOI/OO staff serve as Point of Contact/liaison with:
      i.IRS training points of contacts;
      ii.Budget analysts for processing SF 182 Authorization, Agreement and Certification of Training (aka out service training request), available on http://www.opm.gov/forms/pdf_fill/SF182.pdf
      iii. Foreign Service Institute (aka National Foreign Affairs Training Center or NFATC) in Arlington, VA (703-302-7144/7137)

  3. Annual Briefings (formerly known as Mandatory Briefings or Mandatory Training)

    1. USDH’s and IRS local hires, LE Staff and EFM employees at the foreign Posts must complete these briefings the same as US-based IRS employees.

    2. UNAX and some others may require certifications signed by the employee stating they completed the briefing. Their IRS manager (usually a USDH) handles these certifications the same as for IRS employees.

  4. To get access to ELMS and CENTRA for LE Staff/EFM employees, see below under On-boarding – LE Staff /EFM 4.30.3.13.3.

4.30.3.8  (10-01-2010)
4.30.3.8Travel

  1. This section covers travel rules for USDHs, LE Staff/EFM, IRS Local Hires; travel vouchers/authorizations and country clearances.

  2. LB& I employees posted overseas must use a Diplomatic or Official Passport when travelling on official business. The International Travel Officehttp://lmsb.irs.gov/international/dir_treaty/eoi_overseas/intl_coordination/travel.asp found at works with DOS to obtain the passports for existing and new employees who need them.

  3. It also includes discussions of Home Leave Travel and Rest and Recuperation Travel for the employee and family members.

4.30.3.8.1  (10-01-2010)
Family Members of USDHs

  1. Many travel benefits are available to family members listed in 14 FAM 511.3:

    1. Spouse

    2. Same-sex domestic partner as defined 3 FAM 1610 (link below);

    3. Children, step-children, adopted children, legal guardianship normally residing with the employee

    4. Unmarried and under 21 years of age or unmarried and incapable of self-support regardless of age.

  2. Under certain circumstances (see 14 FAM 511.3 for details), parents (including step-parents and legally adoptive parents), sisters and brothers (including step or adoptive siblings) of the employee, the spouse or the domestic partner.

  3. For further information about the criteria for treating someone as a family member, see these documents:

    1. See 14 FAM 511.3 Definitions -- Family Member in 14 FAM Logistics Management on state.gov at http://www.state.gov/m/a/dir/regs/fam/c23000.htm

    2. See 3 FAM 1610 Domestic Partners at http://www.state.gov/m/a/dir/regs/fam/03fam/3_1600/index.htm on state.gov

    3. Recognition of Domestic Partners for Purposes of Overseas Travel and Related Expenses, Department of the Treasury Memorandum for Human Capital Officers, April 16, 2010.

4.30.3.8.2  (10-01-2010)
Travel Authorizations and Travel Voucher Approvals

  1. USDH’s and pre-2010 Local Hires – Their managers approve their authorizations and vouchers in GovTrip.

  2. LE Staff and EFM Employees – These employees file all of their travel documents through the DOS system at the Post. DOS reimburses the employee and IRS reimburses DOS through the ICASS system.

  3. Relocation – The entire voucher process for relocation is manual. See below in 4.30.3.14 for details.

  4. Family Members -- Travel expenses for family members go on a manual travel voucher prepared by the USDH. This includes travel for home leave, educational, R&R and medical. All GovTrip rules about attaching receipts apply to the manual voucher.

    1. EOI/OO assists with requesting a waiver from the CFO Policy Office to authorize the manual authorization and voucher process.

    2. The USDH completes Form 13635, Manual Travel Authorizationhttp://www.state.gov/m/a/dir/regs/fam/03fam/3_1600/index.htm, and, after travel, SF1012, Travel Voucher http://core.publish.no.irs.gov/othergov/pdf/61724f94.pdf, on IRWeb.

    3. The manager approves the authorization or voucher and sends it, along with the approved waiver, to the Beckley Finance Center (BFC) for processing. If the authorization or voucher is for home leave, the manager attaches a copy of the signed tour renewal agreement.
      i.FAX to the BFC Travel Unit: (304) 256-1203 or
      ii.E-mail to Travel Manager: Vernon.d.walker@irs.gov.

    4. It is no longer necessary to send hard copy to the BFC. Should it ever be necessary to communicate with them using hard copy, the mailing address is:
      Beckley Finance Center
      P.O. Box 9002
      110 N. Heber Street
      Beckley WV 25802-9002

4.30.3.8.3  (10-01-2010)
Country Clearances

  1. See 4.30.3.2 for Foreign Travel Requests and Country Clearances.

4.30.3.8.4  (10-01-2010)
Home Leave Travel – USDHs Only

  1. See 4.30.3.6 above for details about qualifying for and claiming Home Leave. During a typical four-year tour, IRS pays for one Home Leave trip.

  2. Home Leave travel is for USDH employees and their families and must be taken in the US or in one of the US Territories.

  3. Home leave travel covers transportation expenses up to an amount equal to transportation to the employee’s home of record. It does not cover per diem or transportation within the US or US Territories.

    1. The employee’s airfare will be paid for, as well as eligible family member(s), to the home leave address of record.

    2. The government also reimburses the employee for M&IE ¾ of per diem rate on the first and last day of travel. However, per diem is not authorized for home leave days, official holidays, or leave days. All other transportation expenses once in the US are the employee’s responsibility.

    3. Unaccompanied Air Baggage (UAB) - An UAB weight allowance for employees and their eligible family members authorized to travel is granted according to the following schedule: First person - 250 lbs., Second person - 200 lbs., Third person - 150 lbs. and Four or more persons traveling - 100 lbs.
      i.Form 1321 Authorization for Official Travelhttp://core.publish.no.irs.gov/forms/internal/pdf/17345c00.pdf, available on IRWeb authorizes the shipment of unaccompanied baggage.
      ii.Arrangements for shipping the UAB from the Post are between the employee and the Transportation Office at the US Embassy.
      iii. Arrangements for shipping the UAB from the United States are between the employee and the DOS Transportation Office in Washington, DC.
      iv. The Office of Exchange of Information and Overseas Operations prepares a memo to the General Services Office (GSO) at Post and Chief Transportation and Advisory Section at State Department and faxes it to the Post and the State Department.

    4. Excess Luggage Option for Home Leave Travel – An employee on home leave round-trip orders may elect to carry one additional accompanying bag not to exceed 70 lbs. in lieu of using the unaccompanied baggage allowance on either the inbound portion or the outbound portion of his or her travel, or both, provided the excess baggage authorization is on the travel orders. If the employee selects this option, each eligible family member must also use it.

  4. If the employee chooses to go elsewhere in the US or US Territories, they may claim the lesser of the cost of travel to their home of record or to the chosen destination.

4.30.3.8.5  (10-01-2010)
Rest and Recuperation (R&R) Travel – USDHs Only

  1. R&R Travel is only for USDHs and their families and only for those posted in certain locations. The employee must be assigned to designated Posts for at least two years which are/will be unbroken by home leave. Beijing is the only LB& I International designated Post at this time.

  2. Family members must reside at the Post for the entire tour to qualify for R&R An exception to the two-year rule is for the USDH’s children who are under the age of 21; are away from Post on authorized educational travel or education allowance and normally reside with the employee.

  3. The Director CA&IC authorizes R&R travel for the TA/RSR. The TA/RSR, after consulting with the Director CA&IC, authorizes R&R for the DTA/ARSR. The Leave Checklist, Request and Approval Sheet, see Exhibit 4.30.3-1, must be submitted with all requests for R&R

  4. The DOS authorizes R&R travel to a designated relief point, any city in the US or the US territories for USDH employees and eligible family members.

    1. The designated relief point for Beijing is Sydney, Australia, but R&R travel may take place elsewhere.

    2. Eligible family members may travel separately from the employee and are not required to travel to the same destination.

  5. Employees may use annual leave, sick leave, comp time, credit hours or leave without pay in consultation with their manager.

    1. For travel that unavoidably occurs on work days, employees may take up to eight hours of administrative leave for each leg of the trip up to a maximum of sixteen hours for the entire trip.

    2. Employees are not entitled to local holidays that occur after departure from the Post for R&R

  6. The amount of reimbursement depends upon the destination chosen by the employee. See Exhibit 4.30.3-5 for guidance. Reimbursement for R&R travel covers only the cost of travel to and from the chosen destination. It does not cover lodging, meals or incidental expenses. Business and first class travel at government expense are not permitted for R&R travel. Reimbursement is for the most direct, cost effective route between the two points.

  7. Timing for R&R Travel

  8. The R&R travel benefit is limited to:

    1. One round trip during any continuous 2-year period of service unbroken by home leave; and

    2. Two round trips during any continuous 3-year period of service unbroken by home leave.

  9. In addition to the staffing concerns that need to be worked out with the employee’s manager, State Department regulations stipulate that R&R travel should:

    1. Generally not occur sooner than six months of arrival nor within six months of departure from Post;

    2. Not be performed within six months of a previously authorized R&R or home leave trip.

  10. A four-year tour of duty with two R&R and Home Leave would normally be structured as follows:

    1. 12 months at Post – R&R

    2. 24 months at Post – Home Leave at end of first two year agreement

    3. 36 months at Post – R&R

    4. 48 months at Post – end of tour

  11. Further information:

    1. Rest and Recuperation Policy, State Department Instruction No. MI-F5-09 dated December 28, 2009

    2. See 3 FAM 3720 Rest and Recuperation (R&R) Travel at http://www.state.gov/m/a/dir/regs/fam/c22159.htmin 3 FAM 3700 Travel.

4.30.3.8.6  (10-01-2010)
Travel for Children of USDHs

  1. Educational Travel. This pays travel expenses between school and the USDH’s Post once each way annually for children of a USDH. This is for secondary or full-time post-secondary education. When using educational travel, the employee may not claim the Education Allowance during the 12 month period after the child arrives at the selected educational institution.

  2. Travel of Children of Separated Families. This is only for the children of USDH’s and pays for one round trip per year to allow children below age 21 to visit the USDH if they do not regularly reside with the USDH, are not receiving an education allowance nor an educational travel allowance.

  3. For more information on travel for children of USDHs, see state.gov:

    1. DSSR Section 280 at http://aoprals.state.gov/content.asp?content_id=250&=81 for details regarding Education Travel.

    2. DSSR Section 284 within Section 280 -- matrix describing the conditions under which Educational Travel is authorized.

    3. 3 FAM 3750 Travel of Children of Separated Families at http://www.state.gov/m/a/dir/regs/fam/c22159.htm in 3 FAM 3700 Travel

4.30.3.9  (10-01-2010)
Information Technology (IT)

  1. Depending upon the issue, the Posts may receive IT support from the IRS or from the Embassy.

4.30.3.9.1  (10-01-2010)
Connectivity Problems and the Employee Resource Center (ERC)

  1. Connectivity Problems. The affected employee contacts the Information Management Officer at the Post in the likely event the source of the connectivity problem is outside of the IRS system.

  2. Employee Resource Center (ERC). Opening a ticket with the ERC is the main way for the affected individual to solve day to day IT problems.

    1. The Help Desk has a Probe and Response Guide for the Posts.
      i.If the Help Desk assistor seems uncertain about how to help, tell them to go to the Probe and Response Guide titled International (Overseas) Tickets.
      ii.They will need to know the name of the Post’s city.
      iii. To resolve the issue, the IT assistor may remotely access a computer or computers at the Post (just as they do in the US).

    2. Whenever IRS opens or closes an overseas Post, EOI/OO must input an ERC ticket to request the deletion/addition of the cities to the “Problem Site ID List” on the International (Overseas) Tickets Probe & Response Guide.

4.30.3.9.2  (10-01-2010)
Blackberries and Similar Technology

  1. TA/RSR -- LB& I makes Blackberries available to Executives, IR-1, IR-3 and GS-15 employees -- making the Tax Attaché automatically eligible for a Blackberry. The TA/RSR may request one through the ERC.

  2. DTA/ARSR -- LB& I Policy requires approval from an LB& I Deputy Commissioner for any other positions. On November 13, 2009, the Deputy Commissioner International gave approval for providing Blackberries to Deputy Tax Attaches and Assistant Revenue Service Representatives. EOI/OO facilitates getting a blackberry for new Deputies. See Exhibit 4.30.3-6 for a copy of the approving e-mail.

4.30.3.9.3  (10-01-2010)
International Calling Cards and Personal Conferencing Cards

  1. USDH’s request international calling cards and personal conferencing cards through the ERC OS Get Services specifying the need for international call capability.

  2. If the USDH already has a calling card, (s)he sends an e-mail to: *Callingcard@irs.gov to request international call capability.

  3. If not currently in International, the USDH also requests the transfer of their calling card to: SE:LM:IN:OO for the TA/RSR and to SE:LM:IN:O:[name of Post] for the Deputy.

4.30.3.9.4  (10-01-2010)
Traveling Overseas with Laptops and Portable Electronic Devices (PED)

  1. The Department of Treasury requires enhanced controls for all IRS employees who travel to foreign countries (except for Mexico or Canada) with IRS-issued laptops, Portable Electronic Devices (PED), or other storage devices on personal or official travel.

  2. In general, this means that IRS employees do not travel with laptops in foreign countries.

  3. For more information about travelling with laptops and PEDs in foreign countries, see the following in irs.gov for the IRM and IRWeb for the Home Page:

    1. IRM 10.8.1 Information Technology Security Policy and Guidance at http://www.irs.gov/irm/part10/irm_10-008-001.html

    2. IRM 10.8.26 Laptop Computer Security Policy at http://www.irs.gov/irm/part10/irm_10-008-026.html, and

    3. MITS Cyber Security Home Pagehttp://mits.web.irs.gov/Cybersecurity/ – Search “Traveling Overseas with IRS Laptops.”

4.30.3.9.5  (10-01-2010)
Access to IRS Systems

  1. Access to IRS Systems using the 5081 System – For newly hired employees (including LE Staff and EFM’s), the first step is for the manager to use “add employee” in the 5081 system to get them a SEID. After that, the employee goes in to “request” the applications they need. Finally, the manager approves and, if necessary, so does a Functional Security Coordinator/Unit Security Representative (FSC/USR). The basic IRS applications as shown in the 5081 system are:

    1. Integrated Data Retrieval System: IDRS-OIRSC (IDRS) – if needed by the employee (FSC/USR approval required)

    2. Information Management System: IMS-PRODUCTION- LMSB USER ACCESS (IMS) – if needed by the employee

    3. Local Area Network: BASIC LAN ACCESS (LAN)

    4. Internet : BASIC INTERNET ACCESS (INTERNET)

    5. ITIN for Field Assistance: ITIN FIELD ASSISTANCE (TAC) -- ITIN REAL TIME SYSTEM

  2. ITIN for Field Assistance: ITIN FIELD ASSISTANCE (TAC) (ITIN REAL TIME SYSTEM). (FSC/USR approval required). After the employee has their SEID, the steps for getting access to this system are:

    1. Register for the Employee User Portal (EUP) at Employee Portal Login

    2. Submit a 5081 request for this specific ITIN application.

  3. LMSB-INTERNATIONAL OVERSEAS OP-AMS-APP -- This is part of the Account Management System (AMS). It is an integrated user interface to allow IRS assistors to view and adjust taxpayer accounts. The system captures history for actions taken on the account, e.g., letters and forms sent to the taxpayer. It allows users to input narrative histories to provide more detail about the interaction with the taxpayer.

    1. There is a short introductory course on ELMS: ID --15820; Title -- AMS Basic Functionality. This course explains the purpose of AMS, introduces new terminology, and teaches the learner about the basic components and functionality of AMS.

    2. A manager and a management official in EOI/OO are approvers for access to this system. Users/managers request access to this system through the 5081 system. The approvers must take care only to approve access requests for employees at IRS overseas Posts or the RSR office in Plantation, FL.

  4. Other IRS Systems

    1. ELMS – LE Staff/EFM’s are not in HR Connect and, as a result, they do not have automatic access to ELMS. For getting access to ELMS as part of on-boarding, see 4.30.3.13.3 below.

    2. GovTrip – LE Staff and EFM’s use the DOS travel voucher system, not GovTrip.

    3. CENTRA – See 4.30.3.13.3 below for getting access.

4.30.3.9.6  (10-01-2010)
Voice Mail and Phantom/Remote Voice Messaging System (VMS)

  1. USDHs

    1. The phones at the overseas Posts have voicemail on them, but they are not part of IRS’ enterprise voice mail system. A “phantom” or remote VMS is needed to allow the TA/RSR and Deputies to use functions such as “group code”, “reply”, etc.

    2. EOI/OO contacts the National Office VMS Coordinator found at http://vms.web.irs.gov/vms_coordinators.aspto request a “phantom VMS” number (starts with 62801) for the USDH before the reporting date.

    3. EOI/OO gives the USDH instructions for using the phantom VMS.

  2. Local Post employees use the voicemail system available on the phones in the Post.

4.30.3.9.7  (10-01-2010)
Encrypted e-Mail

  1. Encrypted e-Mail with foreign governments is a current issue.

  2. EOI/OO is responsible for coordinating the resolution of becoming capable of encrypted e-mail with foreign governments

4.30.3.10  (10-01-2010)
Archiving and Disposing of Post Files (Records Disposition)

  1. The Posts are responsible for periodically archiving or destroying Post files.

  2. IRM 1.15.26, Exhibit 1 has the Records Control Schedule for Tax Administration – International. This is available on irs.gov at http://www.irs.gov/irm/part1/irm_01-015-026.html.

  3. When it becomes necessary to update the control schedule for the Posts, EOI/OO coordinates the update with AWSS.

4.30.3.11  (10-01-2010)
Gifts and Decorations from Foreign Tax Officials/Governments

  1. The International Meetings, Travel and Visitors (IMTV) Office in EOI/OO assures proper valuation of gifts received from foreign tax officials or governments by IRS and LE Staff/EFM employees at our foreign Posts.

  2. The Foreign Gifts and Decorations Act allows the acceptance of tangible and intangible gifts of “minimal value” from foreign government representatives.

    1. The definition of “minimal value” changes every three years, e.g., on January 1, 2008, minimal value was set at $335 or less and it may change on January 1, 2011.

    2. When an employee and/or family member receives more than one tangible item in a single presentation from the same foreign government, the entire presentation is one gift and the aggregate value of all items must not exceed the minimal value.

    3. At times it is permissible to accept gifts of more than minimal value. Treasury Directive 61-04 Foreign Gifts and Decorations provides details. In general, these ultimately become the property of the US government.

  3. Regardless of value, within sixty days of receiving a gift, the recipient must send it to the IMTV Office for valuation at the following address:
    Internal Revenue Service
    LB& I International – SE:LM:I:T:EOI/OO
    Attn: Manager, IMTV
    1111 Constitution Ave. NW
    Washington DC 20224-0001

  4. IMTV sends the gift for valuation and returns it to the recipient if it meets the “minimal value” requirements. The recipient must include the following information for each gift:

    1. Name and position of recipient;

    2. Brief description of the gift;

    3. Circumstances of its presentation and justification of its acceptance;

    4. Identity of the foreign government and the name and position of the person who presented the gift;

    5. Date of receipt of the gift;

    6. Estimated value in the US at the time of acceptance (if known); and

    7. Indication of wish to retain, purchase, or donate the gift.

  5. IRS International employees may not accept gifts of travel.

  6. For more information about Gifts from Foreign Tax Officials/Governments:

    1. Treasury Memo Foreign Gifts and Decorations Act dated 11/25/09 at http://intranet.treas.gov/ethics/pdf/Memo%20To%20All%20DO%20Employees%20regarding%20Foreign%20Gifts%20and%20Decorations%20Act%2011%2025%2009.pdf

    2. Treasury Directive 61-04 Foreign Gifts and Decorations dated October 23, 2007, available on the Internet at http://www.treas.gov/regs/td61-04.pdf.

4.30.3.12  (10-01-2010)
State Department and Other Liaison Activities

  1. Post-based – Each Post has a variety of meetings and committees on which the TA may serve voluntarily. Participating on some of these committees is a good way to build relationships with attachés from other agencies within the Post. In addition, there are certain mandatory meetings.

    1. Mandatory
      i. ICASS Budget Committee
      ii.Economic Section Heads Meeting -- This is a monthly meeting to discuss financial issues
      iii. Country Team Meeting with the Ambassador (as scheduled by the Ambassador)
      iv. Law Enforcement Meeting (CI covers in London and Frankfurt)
      v.Counsel General’s Senior Staff meeting (Frankfurt)

    2. Voluntary or Ad Hoc
      i. Joint Country Awards Program Committee
      ii.Housing Committee
      iii. Commissary Committee
      iv. HR Hiring Panel of Four
      v.Emergency Action Committee
      vi. Post Employment Committee
      vii. Visa Viper Quarterly Briefing

  2. US-based

    1. DOS sponsors periodic inter-agency meetings which EOI/OO staff attends. These meetings are a good way to build relationships with support staff from other agencies and to stay up to date on changes to LE Staff/EFM, ICASS and other processes.
      i. HR – meets two or three times per year
      ii. ICASS

    2. Treasury has several offices important to the work of Post support staff located in the US. The central contact phone is 202-622-2289.
      i. Office of Asset Management/Deputy Chief Financial Officer (CFO) for Capital Security Cost Sharing (CSCS) and ICASS whose website is at http://www.treas.gov/offices/management/asset-management/personal-property/index.shtml
      ii. Office of the Assistant Secretary for Management/CFO (Budget) whose website is at http://www.treas.gov/offices/management/

4.30.3.13  (10-01-2010)
On-boarding and Off-boarding Post Personnel

  1. This section deals separately with on-boarding USDH employees and their families, off-boarding USDH employees and their families, on-boarding LE Staff/EFM employees and off-boarding all locally hired staff.

4.30.3.13.1  (10-01-2010)
On-boarding USDHs and their Families

  1. Basics -- Note: Department of State websites are frequently very slow to load.

    1. Exhibit 4.30.3-7 is a checklist for the basics of on-boarding USDH’s and their families.

    2. The USDH’s and their families have a lot to do in a short amount of time. To help with this, EOI/OO sends the USDH links to or gives them copies of the following DOS resources:
      i. Overseas Briefing Center at http://www.state.gov/m/fsi/tc/c6954.htm
      ii.FSI Checklist for Going Overseas at http://www.state.gov/www/obc/prepare/checkl.html
      iii. Foreign Service Assignment Notebook – What Do I Do Now? at http://www.state.gov/m/fsi/tc/22052.htm

  2. Definition of Family Members. See 4.30.3.8.1 above.

  3. Personnel Records. EOI/OO coordinates transfer of the USDH’s personnel records to EOI/OO.

  4. DC-based On-boarding Processes. For USDH’s not currently located in the Washington DC area, EOI/OO and the USDH schedule DC-based on-boarding processes so they can take place during one trip to Washington DC:

    1. Medical Clearance (if using State Department facility):

    2. Required State Department training at the NFATC in Arlington;

    3. IRS pre-assignment briefings;

    4. On the Job Training (OJT) training in EOI;

    5. Processing diplomatic passports;

    6. Processing foreign visas, if required

    7. Obtaining Pocket Commission;

    8. Obtaining a new IRS badge, if necessary;

    9. Dealing face-to-face with questions about other processes.

  5. 24 Month Service Agreement. EOI/OO coordinates the USDH’s signing of Form 10902 Overseas Transportation Service Agreement at http://erc.web.irs.gov/DOCS/CFO/Relocation/Two-Year-Overseas-Agreement.pdf. This is a 24 month service agreement which gets renewed for another 24 months after the end of the first two years.

  6. Letters to Ambassador and DOS

    1. The USDH provides EOI/OO with a biographical sketch.

    2. EOI/OO prepares a notification letter to the Ambassador requesting approval of the appointment of the employee and attaches the biographical sketch.
      i. The Titles are Attaché and Deputy Tax Attaché for London, Paris and Beijing.
      ii. For Frankfurt, the titles are Revenue Service Representative and Assistant Revenue Service Representative for official communications to the German Ministry of Foreign Affairs. This is because Frankfurt is not an Embassy.

    3. After the Ambassador approves, EOI/OO prepares a letter to DOS requesting diplomatic status for the USDH if the POD is in an Embassy.
      i. The letter must include the name of the employee who is leaving the Post and new employee’s name, grade, last four digits of SSN, and arrival date. If the new employee is to be in a new position at the Post, include a copy of the NSDD 38.
      ii. Send the letter to the DOS point of contact. The phone is 202-647-9732 and the fax is 202-647-4694.

  7. Check-in Paperwork for the Post. Soon after appointment and approval by the Ambassador, DOS sends the USDH a “Check in Paperwork” package and instructions for completing and returning it to the DOS. This includes:

    1. Instructions about the kind of photos necessary for the appointee/appointee’s family to get Identification media;

    2. SF 1190 Foreign Allowances Application, Grant and Report found at http://www.state.gov/m/a/dir/forms/employment/c34223.htm;

    3. Housing Survey Form

    4. Emergency locator form;

    5. Other paperwork specifically used by the Post.

  8. Overseas Housing. The DOS housing office at the Post works with the USDH.

    1. In some Posts, such as Frankfurt, housing is centralized with employees from all agencies living in the same housing complex; for other Posts, housing is decentralized but still coordinated by the DOS.

    2. The Post Housing Board assigns a housing unit based on the Housing Survey Form, family size and availability.

    3. IRS pays DOS directly for the cost of the housing. d.Some Posts may require the USDH to use the DOS furniture pool.

  9. Top Secret Security Clearance. All USDH’s must get a Top Secret Security Clearance.

    1. EOI/OO initiates the process and guides the USDH through it. The USDH completes the application, and provides requested documentation.

    2. See Steps for Requesting an Initial National Security Clearance on the HCO’s Personnel Security Office’s website at http://hco.web.irs.gov/recruitstaff/PersonnelSecurity/RequestingNationalSecurityClearance.shtml. This page describes what the USDH’s and EOI/OO each must do. In these instructions, references to “manager” mean the senior manager of EOI/OO.

    3. The IRS’ Personnel Security Office requires an electronic SF 86, Questionnaire for National Security Positions prepared by following the steps above. For reference, a copy of the latest version of the SF 86 Form is available on opm.gov at http://www.opm.gov/forms/pdf_fill/SF86.pdf.

  10. Medical Clearances for USDH and Family Members. A medical clearance completed by a physician is required for the USDH’s and accompanying family members. This is a mandatory step required as a condition of employment prior to going overseas, every two years and upon return from an overseas assignment. This allows participation in the Foreign Services Medical Program.

    1. EOI/OO Responsibilities
      i. Coordinate approval of a DS-3069, Authorization for Medical Examination (see Exhibit 4.30.3-8), for the USDH and each family member with accounting codes from Budget;
      ii.Fax it to the DOS Medical Clearance Office at 202-661-1673 for input into their system;
      iii. Provide a copy to the USDHs along with DS-1843, Medical History and Examination for Foreign Service (for USDHs any family members 12 years and over) and DS-1622, Medical History and Examination for Foreign Service (for children 11 years and under). Both forms are at http://www.state.gov/m/a/dir/forms/employment/c34018.htm
      iv. Create an RTS to establish the commitment.
      v.Prepare a Voucher Payment with a Form 2785, Requisition/Obligation Estimate Adjustment Notice to establish the obligation.
      vi. Forward to the LB& I International Budget Analyst for forwarding to the Beckley Finance Center (BFC).

    2. USDH Responsibilities
      i. Schedule cost-free (to the employee) appointments for the medical exams and any necessary immunizations with a U.S. Government Medical Facility. The phone for the Department of State Medical Unit in Washington, DC is 202-663-1779.
      ii.If the employee goes to a private physician, the physician bills the employee’s insurance first. After receiving the insurance reimbursement, the employee forwards copies of the receipts and the insurance Explanation of Benefits to the LB& I International Budget Analyst. The instructions on the DS-3069 about billing the Department of State apply only to employees of the Department of State. RS employees may not claim the cost of medical clearances or immunizations on their relocation voucher. After processing the receipts and insurance Explanation of Benefits, IRS will reimburse the employee through direct deposit.
      iii. Complete any follow-up actions resulting from the medical examinations.
      iv. There is no reimbursement for the costs of travel to get the examination.

    3. LB& I International Budget Analyst Responsibilities
      i.Forward the Payment Voucher received from EOI/OO to the BFC.
      ii.If the employee used a private physician, create Form 1034, Public Voucher for Purchases and Services other than Personal, attach the employee’s receipts and insurance explanation of benefits and FAX it to BFC’s Accounts Payable and Funds Management Branch at 304-254-3544.

  11. Pre-Assignment IRS Briefings/Training in Washington DC

    1. EOI/OO and the USDH choose a time for a variety of briefings (including Model Treaty) which vary depending on the assigned Post and current key International issues. EOI/OO schedules these briefings.

    2. At the same time, EOI/OO schedules Exchange of Information (EOI) OJT if the USDH’s does not already know EOI procedures.

    3. See Exhibit 4.30.3-3 Curricula for more information.

  12. DOS Training Prior to Going Overseas in Arlington VA and Online

    1. EOI/OO and the USDHs choose a time to complete required courses at the National Foreign Affairs Training Center (NFATC) in Arlington, VA. The number for the Registrar is: 703-302-7137 or 7144.
      i. Security Overseas (SOS) for USDH and spouse/domestic partner (only USDH’s travel expenses are covered)
      ii.Area Studies (if possible)
      iii. ICASS Executive Seminar
      iv. Working in an Embassy

    2. See Exhibit 4.30.3-3 for more detail.

    3. EOI/OO coordinates the creation, approval and processing of SF 182. NFATC rejects SF 182’s that are not the latest version of this form. See opm.gov at http://www.opm.gov/forms/pdf_fill/SF182.pdffor the latest version of this form. NFATC only requires completion of pages 1 and 2. Be sure to include payment information under Section C on p. 1. Once approvals are complete, EOI/OO:
      i.Enters the SF182 into Remittance Tracking System (RTS);
      ii.Faxes the SF 182 to the NFATC Registrar’s office at 703-302-7152;
      iii. Gets confirmation that the employee is enrolled and takes all steps necessary if enrollment hasn’t happened;
      iv. Fax’s the SF 182 and RTS document to the USDH.

  13. Obtaining Pocket Commission and IRS Badge in Washington DC. EOI/OO sets up appointments with AWSS’ Physical Security and Emergency Preparedness Office for Area 3 at 1111 Constitution Ave., Washington DC for issuance of a Pocket Commission. Their website is at http://awss.web.irs.gov/PhysicalSecurity/site/Territory/DC_Metro/default.shtmlAt the same time, it is necessary to update the IRS badge if it will expire during the appointment.

  14. Diplomatic, Official and Personal Passports. The International Travel Office in EOI/OO coordinates applications for diplomatic passports and other necessary travel documents for the USDH and the family, including taking passport photos if everyone on the travel orders is in Washington DC.

    1. If anyone on the travel orders will not be in Washington DC, the International Travel Office (ITO) provides instructions about the photo requirements in terms of lead time, size, etc. The ITO's website is at http://lmsb.irs.gov/international/dir_treaty/eoi_overseas/intl_coordination/travel.asp

    2. Family members who are not U.S. citizens do not receive diplomatic passports.

    3. Because the International Travel Office obtains/pays for diplomatic passports and other necessary travel documents for the USDH and the family members, the USDH may not claim these costs on their relocation vouchers. If the employee pays for passport photos or visas, the employee claims these on the related travel voucher. LB& I does not reimburse the cost of personal passports for its overseas post personnel.

  15. DOS Language Training after Going to Post. If funds are available, EOI/OO coordinates with the Post and the USDH on language training schedules. EOI/OO follows procedures described above for coordination, preparation and approval of the approved SF182 faxing a copy to the USDH as well as to the DOS office suggested by the Post.

  16. IDRS Access. EOI/OO establishes IDRS access for the USDH if needed.

  17. Phantom VMS. EOI/OO sets up a phantom VMS for the USDH. See 4.30.3.9.6 above for more details.

  18. ERC/Travel Card. The USDH contacts the ERC to transfer their card to LB& I International EOI/OO if not currently in LB& I.

  19. On-Boarding at the Post. Below are some actions the USDH already at the Post may take to assist in on-boarding the new USDH. Additionally, suggest that the new employee use the arrival day to freshen up, settle into temporary quarters and, if possible, visit their permanent quarters. A gesture that is nice, but not required, is to meet the new employee at the airport.

    1. Before the arrival day, put the new USDH on the visitors list or meet them at the entrance and escort them to the IRS offices.

    2. Contact the Embassy/Consulate IT office to get an OpenNet account and voicemail for the phones.

    3. Schedule HR processing for the day after arrival. Remember the whole family needs to process in with HR.

    4. If the Embassy/Consulate has a cashier, sign the new employee up for cashier privileges after HR processing.

    5. Set up appointments for getting Embassy/Consulate identification. Some Posts require a briefing prior to issuing the identification media. In some Posts, the badge office is only open for limited hours.

    6. If there is a nearby military base, assist the new employee in setting up access to the base and the amenities available to US civilian employees.

    7. Schedule the newcomer briefing. Encourage both the employee and the spouse to attend.

    8. Contact HR to set up the COLA. In the event of delays in setting up the COLA, it is retroactive to the date the new employee comes off per diem.

    9. Before the end of the pay period, get the new employee properly established with his/her timekeeper and SETR.

4.30.3.13.2  (10-01-2010)
Off-boarding USDHs

  1. All USDH

    1. The USDH lets Embassy/Consulate HR know they are leaving. Embassy/Consulate HR conducts a clearance process to make sure the employee returns anything that belongs to DOS, e.g., mailbox keys, computer equipment, ID media, etc.

    2. If the employee is returning to the US, the Beckley Finance Center assists in the coordination of relocation back to the US.

  2. USDH Leaving the Service – On the employee’s last day in the office, the manager follows normal IRS procedures with regard to collecting IRS equipment, ID badges, government credit cards, returning diplomatic and/or official passports to the International Travel Office, etc.

  3. USDH Not Leaving the Service – If returning to his or her previous position is not an option, Director CA&IC meets with the employee to discuss other options and opportunities.

4.30.3.13.3  (10-01-2010)
On-boarding LE Staff/EFM Employees

  1. DOS conducts an on-boarding process to issue ID media, mailbox, keys, access to voicemail, access to DOS travel voucher system, etc.

  2. Access to Computer Systems and Databases

    1. IRS Computer Systems -- See 4.30.3.8.5 Access to IRS Systems for information about setting up access to IRS Systems the employee will need to do their jobs.

    2. Commercial Databases -- Some employees may need access to these to do their jobs. Contact the LB& I ID Administrators for access.
      i. Accurint at http://rnet.web.irs.gov/rs/accurint/idadmin.asp
      ii.Lexis/Nexis and Westlaw at http://rnet.web.irs.gov/rs/idadmin_Lexis_West.asp

    3. GovTrip – LE Staff/EFM do not use GovTrip. They use the DOS travel voucher system.

  3. Training Systems

    1. ELMS Accounts – Because these employees are not in HR Connect, it is necessary to establish their ELMS accounts manually.
      i.After the employee has been cleared for access to other IRS systems through the 5081 system, EOI/OO contacts the Learning Technology group in the Human Capital Office’s (HCO) Leadership – Ed and Delivery Services.
      ii.The employee and manager complete a 5081 for ELMS access.
      iii. Learning Technology manually establishes the account.
      iv. When the employee stops working for IRS, EOI/OO contacts them again to have the employee manually removed from ELMS.

    2. Annual Briefings. Once the new employees have ELMS access, their manager must make sure they must complete the current full set of Annual Briefings. If necessary, EOI/OO finds out which ones are currently required.

    3. Orientation to the IRS and Technical Training – If there are no current plans for classroom-style training, the new hire’s manager arranges for OJT which may include reading relevant publications, reviewing pages on irs.gov, reading relevant IRM’s, watching a New Hire Video (DVD or streaming on IRWeb) or coaching by experienced employees.

    4. CENTRA -- The employee creates a new user account at the Virtual Environment Resources page. If there are problems, contact the EOI/OO staff assistant.

  4. Official Passports – EFM employees already have diplomatic passports which they use when travelling on official business for the IRS. For those without diplomatic passports, the International Travel Office at http://lmsb.irs.gov/international/dir_treaty/eoi_overseas/intl_coordination/travel_all_irs.aspworks with DOS to obtain Official Passports for employees travelling on official business for the IRS. Beginning the process of obtaining one is part of on-boarding.

  5. Security Clearances

    1. DOS conducts the security clearances necessary for regular access to the Embassy.

    2. Prior to hiring, the TA provides the candidate’s name/SSN to EOI/OO. EOI/OO coordinates checking on whether the employee has been meeting his/her IRS tax filing obligations.

  6. Government Credit Cards – IRS does not provide government credit cards to EFM/LE Staff employees.

4.30.3.13.4  (10-01-2010)
Off-boarding USDH and LE Staff/EFM Employees

  1. The TA or DTA lets Embassy/Consulate HR know the employee is leaving. Embassy HR conducts a clearance process to make sure the employee returns anything that belongs to DOS, e.g., mailbox keys, computer equipment, ID media, etc.

  2. On the employee’s last day in the office, the manager:

    1. Follows normal IRS procedures with regard to collecting IRS equipment, ID badges, government credit cards, returning official passport to the International Travel Office, etc.

    2. Uses the 5081 system to discontinue the employee’s access to IRS systems

    3. Lets EOI/OO know the employee is leaving.

  3. EOI/OO coordinates with the Human Capital Office (HCO) to manually remove the employee from ELMS.

4.30.3.14  (10-01-2010)
Relocation

  1. This provides guidance about relocation benefits for employees moving to a new position Outside Continental United States (OCONUS) and returning to the United States. Relocation expenses do not include the cost of medical clearances, immunizations or passports. See 4.30.3.13.1(10) and (14) above for information about paying for and getting reimbursed for these kinds of expenses.

  2. References below are on IRWeb for “a” and “b” and on the Internet for “c - e”:

    1. Internal Revenue Service Policy found at http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/RelocationGuidance.htm

    2. LB& I Relocation Administrative Procedure LM:M:F 09-01 (as it applies to relocating to an Overseas Post) found at http://lmsb.irs.gov/hq/c/AdminProcedures/LMMF0901RelocationProcedure.asp

    3. Federal Travel Regulations (FTR) – Relocation Chapter 302 found at http://www.gsa.gov/portal/ext/public/site/FTR/file/FTR302TOC.html/category/21869/hostUri/portal

    4. Department of State Standardized Regulations (DSSR)
      i. Section 120 at http://aoprals.state.gov/content.asp?content_id=239&=81
      ii. Section 240 found at http://aoprals.state.gov/content.asp?content_id=247&=81

    5. Department of State Foreign Service Institute (FSI)
      i. Overseas Briefing Center at http://www.state.gov/m/fsi/tc/c6954.htm
      ii. FSI Checklist for Going Overseas found at http://www.state.gov/www/obc/prepare/checkl.html
      iii. Foreign Service Assignment Notebook – What Do I Do Now? found at http://www.state.gov/m/fsi/tc/22052.htm

  3. The Office of Exchange of Information/Overseas Operations sends written confirmation of the selected employee and authorization for relocation expenses to the LB& I Relocation Coordinator and the Beckley Finance Center (BFC) Relocation Specialist. The notification is an informal e-mail stating the LB& I office, position being filled, name of employee selected, and the effective date.

  4. Relocation allowances that may be authorized depend upon the particular type of move being performed. The Exhibits 9-12 show the allowances for each category of move, the authorities for authorizing the allowances and whether the allowance is taxable income to the employee.

    1. Transfer from a Continental United States (CONUS) official duty station to an Outside Continental United States (OCONUS) foreign post of duty (See Exhibit 4.30.3-9).

    2. Return from the OCONUS foreign post of duty to the former CONUS official duty station (See Exhibit 4.30.3-10).

    3. Transfer from an OCONUS foreign post of duty to a CONUS official duty station ((See Exhibit 4.30.3-11).

    4. Return to CONUS for separation purposes (See Exhibit 4.30.3-12).

  5. The employee must not incur any relocation expenses until they have a copy of their Form 4253-A, Authorization for Basic Moving Expenses found at http://core.publish.no.irs.gov/forms/internal/pdf/34946a10.pdf. The interim security clearance and all necessary medical clearances also need to be complete before incurring any relocation expenses.

  6. The BFC Relocation Coordinator sends an Information Sheet and Form 10902, Overseas Transportation-Service Agreement, to the employee to complete and return. Form 10902 is at http://erc.web.irs.gov/DOCS/CFO/Relocation/Two-Year-Overseas-Agreement.pdf.Form 4253-A cannot be prepared until the completed Information Sheet and signed Form 10902 is returned to the BFC Relocation Coordinator. The USDH must also provide a copy of Form 10902 to EOI/OO.

  7. Upon receiving the Information Sheet and signed Agreement, the BFC Relocation Coordinator prepares Form 4253-A. If necessary, the Coordinator may contact the employee for further information or clarification. The BFC Coordinator prepares a “calculation sheet” once the information and entitlements have been verified. The Coordinator determines the applicable per diem rates to be used in calculating the pre-departure subsistence, temporary quarters and travel to the new post of duty.

  8. The BFC Relocation Coordinator forwards the Form 4253-A along with the signed service agreement to the Director, Management and Finance for approval/signature.

  9. Once approved, the LB& I Relocation Coordinator receives the signed forms and faxes a copy to the BFC Relocation Coordinator. The BFC coordinator provides a copy to the employee and explains the approved allowances.

  10. All Post housing is from a pool of housing options maintained by the Embassy or Consulate. The current USDH contacts the Post/State Department regarding housing on behalf of the new USDH. The new USDH works directly with the Post in securing housing.

    1. The USDH obtains an estimate for “make ready” costs for their housing. Make ready costs are the charges for the work to bring a dwelling up to code prior to occupancy. This includes cleaning, repainting, and replacing drapes, carpet, appliances, and/or cabinets if necessary.

    2. The USDH provides the estimate to the LB& I International budget analyst.

  11. The employee provides the required memorandums if requesting the Basic Plus allowance, such as transporting a vehicle, extension of temporary quarters and rental property. The requests for Basic Plus allowances must be submitted at least 1 month in advance of needed services. Such requests require the approval of the IRS Deputy Commissioner, Services and Enforcement, and will, therefore, take additional time.

4.30.3.15  (10-01-2010)
Budget

  1. Budget involves coordination and ongoing communications between EOI/OO, overseas Posts, and the LB& I International budget analyst.

  2. The LB& I International budget analyst requests a projected budget in the summer from the Posts for the plan year (next fiscal year).

    1. Each Post identifies their projected needs, including but not limited to, on/off boarding relocations, allowances, staffing issues, changes in COLA or Post differential.

    2. The LB& I International budget analyst consolidates submissions and sends the projected budget to the EOI/OO manager for review and approval.

  3. Allowances. There are several allowances granted an employee while officially at or returning from an overseas Post which each Post reports on the MER. It is the employee’s responsibility to familiarize themselves with these allowances. They include cost of living (COLA), education, foreign transfer, separate maintenance and home service transfer. See 4.30.3.18 for more information.

  4. The LB& I budget analyst monitors Post budgets, coordinates realignments with the Posts and requests additional funding with the Management and Finance (M&F) Division. At end of the fiscal year, the LB& I International budget analyst reviews the Monthly Expenditure Reports (MERs) and works with the Posts on projecting year-end needs and reporting surplus/deficits to the M&F Finance Division.

  5. Monthly Expenditure Report (MER)

    1. Each Post prepares the MER and sends it monthly to EOI/OO.
      i. The TA/RSR ensures expenditures are accurate and within budget.
      ii.The TA/RSR identifies any expenses over budget and explains.

    2. EOI/OO validates the MER against the DOS Voucher Auditors Detail Report (VADR) sent from BFC as follows:
      i. Compare the detail information on the Approval Posting Summary Spreadsheet against the Posts’ MER and VADR reports, noting any discrepancies (i.e. missing on VADR but identified on MER or missing expenditure on MER but received on VADR report);
      ii.Contact the Post to resolve questions or discrepancies;
      iii. Record the approval information on the Approval Posting Summary Spreadsheet and send a draft to the LB& I International budget analyst for review.

    3. The LB& I International budget analyst reviews the report, finalizes the approval information, completes the Foreign Service Certification form received from BFC, and sends the certification form and spreadsheets to EOI/OO management for review and signature.

    4. The LB& I International budget analyst sends the package to BFC for processing.

  6. Processing the COLA. The Consolidated American Payroll Processing System (CAPPS) represents the accounting process of posting the COLA for LB& I employees working in foreign countries. CAPPS is a DOS system. The DOS Consolidated American Payroll Division issues the payments to the employees. LB& I reimburses DOS via the Intra-governmental Payment and Collection (IPAC) System. BFC reconciles these payments through Fund Balance with Treasury (FBWT).

    1. The LB& I International budget analyst receives summary information and the related Payroll Advice of Charge Report from BFC for review and approval.

    2. The LB& I International budget analyst verifies charges against each Post’s MER, completes the CAPPS Billing Certification/Processing Form and forwards them electronically to EOI/OO manager for approval.

    3. The EOI/OO manager approves the CAPPS Form electronically and sends it to the LB& I International Budget Contact and BFC.

  7. Capital Security Cost Sharing (CSCS) Program. Agencies contribute toward the cost of building new, safe and secure diplomatic facilities overseas. The amount of the annual charge is based on the number of positions an agency has approved under the NSDD 38 process and whether those positions are located in a Controlled Access Area (CAA) or non-CAA workspace. CI and LB& I International split the cost evenly.

    1. Treasury sends the Position Data Report for review annually. It is the basis for the CSCS bill for the fiscal year two years out.

    2. EOI/OO coordinates the review with the Posts and responds back to DOS on action/no action. EOI/OO communicates any corrective actions to the appropriate Post via the Executive Agency Personnel System (EAPS).

    3. The LB& I International budget analyst receives the CSCS bill notification in July/August each year from State Department through Treasury, and approves certification for BFC to process IPAC.

  8. International Cooperative Administrative Support Services (ICASS). Embassies and Consulates use this System to provide shared common administrative support services from DOS or an alternative service provider, and equitably distribute the cost of those services. The Post ICASS Councils decide which services from a comprehensive list, called cost centers, will be offered under the ICASS system at Post. Find cost centers at http://www.icass.gov/index.cfm?fuseaction=public.display&=cd544d4a-805a-418c-ae13-507a2378222b

    1. Charges cover:
      i.Two services which are mandatory - basic package and community liaison function
      ii.Voluntary services that are distributed to cost centers that each Post can elect to receive.
      iii. Miscellaneous costs that are not easily distributed such as postage & awards.
      iv. Redistribution costs for DOS ICASS personnel who work in embassies/consulates.

    2. The LB& I International budget analyst receives an invoice from the DOS ICASS Service Center and verifies charges with the TA/RSR.
      i. The Initial invoice comes in the fall and represents approximately 70% of the prior year’s total bill. This is to ensure adequate funding is available to the ICASS program for the current fiscal year. A second and final invoice, adjusted on the basis of a final budget review, comes in the summer.
      ii.When International sends employees on extended TDY, DOS is likely to include a separate charge.
      iii. The LB& I International budget analyst approves the invoice for payment and sends Form 2785 to EOI/OO for the manager’s signature.
      iv. Finally, the Form 2785, Requisition/Obligation Estimate Adjustment Notice goes to BFC for payment to DOS through the Intra-Governmental Payment and Collection System (IPAC).

    3. TA Responsibility. The timely return of the ICASS Workload Summary, Initial and Final Invoices ensures the Embassy/Consulate will not receive any “fines” from DOS.
      i.ICASS Workload Summary – Usually late spring. Each year the TA receives the ICASS Workload Summary from the Embassy/Consulate. The Workload Summary counts the number of USDH, LE Staff and services the office has requested beyond the two mandatory services.
      ii. ICASS Initial Invoice – Fall. The TA verifies that the office needs the services for which it is paying and that the count of employees is correct. The TA signs the bill, returns it to the Embassy and sends a copy to the LB& I International budget analyst.
      iii. Final Invoice – Following spring. The TA receives the final invoice the following spring. The invoice shows adjustments based upon changes to DOS funding of ICASS and changes made by the ICASS Council (e.g., approval/disapproval of LE Staff raises). The TA verifies the amounts, signs and returns the invoice to the Embassy and sends a copy to the LB& I International budget analyst

  9. Overseas Staffing and Cost Report. EOI/OO responds to this annual request for data from IRS CFO required of each agency with an overseas presence.

    1. It contains staffing and detailed cost data for the current year, plan year, and budget year for overseas Posts. It is a required external exhibit for OMB Submissions.

    2. Budget data includes direct personnel costs, support costs (which include ICASS and CSCS), and staffing (direct and locally engaged).

  10. Public Registries. Occasionally, Posts receive requests from the field for a public search of information at a location within the jurisdiction of the Post.

    1. Plantation Procedures
      i. The Plantation RSR or ARSR purchases a cashiers check to pay for the search.
      ii.For reimbursement to the RSR/ARSR, the office submits a copy of the cashier’s check and Form 1034 to the EOI/OO manager for approval and forwarding to BFC for processing

    2. An alternative procedure is to put the charges on a personal credit card and claim them on a voucher.

  11. Representation Fund. An annual budget allocation of $25,000 facilitates official reception and representation activities that further the interests of the US tax administration system. Such activities are intended to increase cooperation with foreign governments and with public or private organizations outside of the Federal Government.

    1. LB& I International is the organization responsible for handling the Representation Fund for the IRS.

    2. Additional information is in IRM 4.62.3 Requests for Representation Funds and Gifts for Foreign Officials, available at http://www.irs.gov/irm/part4/irm_04-062-003.html#d0e241on irs.gov.

4.30.3.16  (10-01-2010)
Supplies and Equipment

  1. The USDH/Post orders office supplies and equipment (e.g. shredders) through the Embassy/Consulate. IRS receives monthly bills for payment through ICASS VADR.

  2. The USDH/Post orders tax forms and IMDDS documents through the Electronic Publishing Services available on IRWeb at http://publish.no.irs.gov/ephome.html.

4.30.3.17  (10-01-2010)
Post Real Estate, Address and Telephone Information

  1. Updating Documents and Websites with Post Information

    1. Several websites and documents have information about the locations of the Posts, addresses, phone numbers, etc.

    2. As Posts open, close, move, change phone numbers, etc. EOI/OO coordinates updates to these resources, including but not limited to:
      i.irs.gov
      ii.IRWeb
      iii. Publication 910 IRS Guide to Tax Free Services at http://www.irs.gov/pub/irs-pdf/p910.pdf
      iv. Publication 4732 Federal Tax Information for US Taxpayers Living Abroad at http://www.irs.gov/pub/irs-pdf/p4732.pdf

  2. Opening a New Post at an Existing Embassy

    1. EOI/OO begins dialogue with the Embassy and sends a letter to the State Department requesting to open Post under NSDD 38.
      i. NSDD 38 request must be sent as early as possible as it can take up to six months for approval.
      ii.After approval, EOI/OO sends a cable to the Ambassador requesting approval.
      iii. EOI/OO works with the Embassy to obtain a signed ICASS agreement.

    2. EOI/OO identifies needs for the new Post, including but not limited to, general ICASS charges, CSCS, Office “make ready”, furniture, IT equipment, files, telecom, utilities and supplies. The Embassy Financial Management Center is available for assistance.

    3. EOI/OO costs out projected needs and provides cost estimates to the LB& I International budget analyst.

  3. Maintaining a Post. When a need is identified for new furniture, the USDH coordinates a floor plan and the acquisition of the new furniture.

  4. Closing a Post

    1. US Direct Hires and IRS Local Hires
      i. The Office of Exchange of Information/Overseas Operations (EOI/OO) provides a copy of an action plan to the USDH at Post (See Exhibit 4.30.3-13).
      ii. EOI/OO sends a letter to DOS requesting to close the Post under NSDD 38. EOI/OO mails the original to the State Department and ensures the Ambassador receives a cable requesting approval.
      iii. EOI/OO requests initiation of a Reduction in Force (RIF) and prepares a list of abolished positions for IRS Personnel.
      iv. EOI/OO prepares a memo to the Deputy Commissioner for Services and Enforcement from the LB& I Commissioner requesting permission to conduct a RIF and attaches the list of abolished positions. Once signed, EOI/OO sends a copy to the Reduction in Force (RIF) team in Personnel.
      v.The RIF team issues the Personnel Record Validation Form to the employees. TA/RSR should meet with the employee to issue the form. If no TA/RSR is at the Post, EOI/OO sends the form directly to the employee, after explaining the purpose. Each employee must sign and mail the original to the place indicated on the form and also fax to EOI/OO for recordation.
      vi. The RIF team prepares notices to the employees. The LB& I Commissioner must sign each notice. The RIF team sends the attachments along with the notices to EOI/OO. Upon receipt, EOI/OO makes a copy of each notice and attachment for recordation. EOI/OO sends the RIF notices and attachments to the TA/RSR to give to employees. If no TA/RSR is at the Post, then they are sent directly to the employee after the EOI/OO Senior Manager has spoken directly with the employee. The employees must receive the notices at least 60 days before the Post closes.
      vii. LB& I Management meets with Embassy personnel to discuss the reasons or business case for closing the Post, customer service coverage, and miscellaneous concerns of embassy personnel. They meet also with employees to discuss reasons for closing Post, rights and entitlements, severance pay, and contacts in United States for questions.
      viii. The TA/RSR and Post employees must identify items for packing and shipping, or items for disposal, surplus, or shutting down, such as furniture, IT equipment, files, telecom, utilities and supplies. Ensure telephone service is not cancelled for at least 30 days after the Post closure to allow messages to be forwarded. Coordination is with IRS and/or DOS personnel.
      ix. The TA/RSR provides a forwarding address to current points of contact for exchanges of information.

    2. LE Staff and EFM’s
      i. The TA/DTA must consult with Post HR for local procedures. HR must consult local labor law before separating an employee for any reason.
      ii. For more information, see DOS Locally Employed Staff Performance Management Policy Guidebook – Separations and Local Labor Law.

4.30.3.18  (10-01-2010)
Allowances and Other Benefits (USDH only)

  1. Additional information on these allowances is in the Department of State Standardized Regulations (DSSR) Section 200 at http://aoprals.state.gov/content.asp?content_id=231&=92, along with the allowance rates by type with information at http://aoprals.state.gov/Web920/allowance.asp?menu_id=95.

4.30.3.18.1  (10-01-2010)
4.30.3.18.1Education Allowance (Children of USDH) – non-taxable

  1. The education allowance helps defray costs necessary to get adequate K-12 educational services for the children of USDHs posted overseas. Adequate means comparable to the education provided by US public schools.

  2. Limitations – DSSR Section 920 specifies the amount of education allowance for each foreign post of duty. The employee has the freedom to select a school at the Post of assignment or another location, including the US, with reimbursement up to the Post allowance amount cited in DSSR Section 920.

    1. School at Post -- The Embassy or funding organization normally pays the education allowances directly to the educational institution at Post. IRS then receives a bill.

    2. School away from Post -- The employee completes SF1190, Foreign Allowances Application, Grant and Report and submits it to the Manager, EOI/OO for approval. An Education Allowance Worksheet is available in the DSSR. The employee receives reimbursement based on the amounts shown on SF-1190. DSSR Section 277.2 contains additional information, including certain restrictions on schooling away from Post. Form SF1190 is at http://www.state.gov/m/a/dir/forms/employment/c34223.htm

    3. Home study/private instruction -- Use the same reimbursement process as for school away from Post. DSSR 277.3 contains additional information including certain restrictions on home study/private instruction.

  3. Educational Travel – See discussion under Travel.

  4. For more information on the education allowance, see the following on state.gov:

    1. DSSR 270, Education Allowance at http://aoprals.state.gov/content.asp?content_id=249&=81

    2. DSSR 920, Post Classification and Payment Table (Allowances by Location) found at http://aoprals.state.gov/content.asp?content_id=277&=81.

4.30.3.18.2  (10-01-2010)
Cost of Living Allowance (COLA) – non-taxable

  1. The COLA is a non-taxable allowance in localities where the cost of living, exclusive of the cost of quarters, is substantially higher than in the United States. The COLA is, in essence, the locality pay adjustment for the country.

    1. It is the responsibility of each employee to ensure that DOS has correct information for calculating the COLA benefit.
      i. The employee must submit Form 1190, Foreign Allowances Application, Grant and Report to the DOS Financial Management Assistant at their Post. Form 1190 is at http://www.state.gov/m/a/dir/forms/employment/c34223.htm
      ii. Employees must immediately notify DOS when circumstances change that affect the COLA. For example, if a child is no longer a dependent, the COLA requires adjustment.

    2. DOS establishes a formula for calculating the COLA which depends on the number of persons living in the home and the salary. See the DSSR Section 229 for the Post Allowance Payment Tables found at http://aoprals.state.gov/content/Documents/229.1 Post Allowance Payment Tables.doc.

    3. The COLA is not part of the calculation of “high 3” for retirement.

    4. The COLA begins once the employee is in permanent quarters and no longer receiving per diem associated with being in temporary housing.

  2. Generally, the COLA begins upon arrival at the Post and continues until the employee transfers from the Post unless terminated or modified by the Department of State during the tour of duty. Section 4.30.3.15(3) contains additional information about allowances. Proximity to a US military commissary or exchange can affect the calculation of the COLA.

4.30.3.18.3  (10-01-2010)
Foreign Transfer Allowance – part of relocation

  1. The Foreign Transfer Allowance is for extraordinary, necessary and reasonable expenses, not otherwise compensated for and incurred by an employee incident to establishing him or herself at any Post of assignment in a foreign area. It includes costs incurred in the United States prior to departure for the Post.

4.30.3.18.4  (10-01-2010)
Home Service Transfer Allowance – part of relocation

  1. The Home Service Transfer Allowance is for extraordinary, necessary, and reasonable expenses, not otherwise compensated for, incurred by an employee incident to establishing him or herself at a Post of duty in the United States.

4.30.3.18.5  (10-01-2010)
Post Differential -- taxable

  1. This is a recruitment and/or retention incentive for locations where unusual hardship conditions exist. It is a percentage of basic pay, included in an employee’s biweekly paycheck, and taxable.

4.30.3.18.6  (10-01-2010)
Separate Maintenance Allowance (SMA)

  1. Definition

    1. The SMA is an allowance that helps offset the additional expense incurred when an employee maintains a separate household for the family or a member of the family based on the circumstances described below.

    2. There are three types of SMA:
      i. Involuntary -- for the convenience of the government;
      ii. Voluntary -- for the convenience of the employee;
      iii. Transitional – temporary situation

  2. Circumstances for voluntary SMA include special needs or hardships prior to or after arrival at the Post. The reasons include (but are not limited to) career, health and educational or family considerations for the spouse, children, or other family member. Children (including sisters and brothers of the employee) who are not attending secondary school must be under age 18 or incapable of self-support.

  3. Guidelines and Procedures

    1. The SMA may be available to USDH’s who have signed a two-year agreement.

    2. It is non-taxable and does not count towards the “high three” when calculating retirement benefits.

    3. It is a fixed amount which depends on the number of family members maintained somewhere other than at the Post. When the number of family members maintained elsewhere changes, the SMA also changes.

    4. To start, change or stop SMA, the USDH completes SF-1190, Foreign Allowances Application, Grant and Report and submits it to the Manager, EOI/OO for approval.
      i. Requests for voluntary SMA must include a statement certifying the circumstances of the special need or hardship.
      ii. After approval and coordination with the LB& I International budget analyst, EOI/OO sends it to the Philadelphia Payroll Center where they input it through the allowance screen in EPIC,

    5. SMA shows as a separate line item on the Leave and Earnings statement.

    6. Generally, SMA begins on the date of arrival at the Post or on the date the employee submits SF-1190, whichever is later. A link to SF 1190 is at http://www.state.gov/m/a/dir/forms/employment/c34223.htmSMA continues until the employee transfers from the Post or terminates SMA.

  4. Calculating the SMA

    1. EOI/OO looks up the annual amount from the table in DSSR Section 267.1, Determination of Rates at http://aoprals.state.gov/content.asp?content_id=215&=89.

    2. Divide the annual amount by 365 days and round it to the nearest cent to obtain the daily rate.

    3. Multiply by 14 to get the rate for a pay period.

    4. Include the annual, pay period and daily rate in the Remarks section of the template submitted to the Philadelphia Payroll Center.

  5. For more detailed information, see DSSR 270, Separate Maintenance Allowance at http://aoprals.state.gov/content.asp?content_id=215&=89.

4.30.3.19  (10-01-2010)
Emerging Issues

  1. EOI/OO is the point of contact for emerging issues that affect the Posts. This office may not be able to solve the problem but is responsible for finding those who can and coordinating a solution.

  2. These issues may arise from:

    1. Planned changes such as the transition to LE Staff and the required coordination with Counsel and the Department of State;

    2. Unexpected developments, e.g., running down difficulties some Posts were having with the ERC and discovering and resolving the fact that the MITS Probe & Response Guide did not include Beijing and Frankfurt;

    3. Periodically recurring issues such as problems with the 360 hours of annual leave carry-over allowed to the USDH’s.

4.30.3.20  (10-01-2010)
Periodic Meetings of All USDHs, Plantation RSR/ARSR, EOI/OO and CA&IC Staff

  1. From time to time, there will be meetings requiring attendance by all USDH, Plantation RSR/ARSR, EOI/OO and CA&IC Staff.

4.30.3.21  (10-01-2010)
Acronym Glossary

  1. See Exhibit 4.30.3-14

Exhibit 4.30.3-1 
Leave Checklist, Request and Approval Sheet

Type of Leave Requested: ________________ Number of Hours Requested: ______________ Rest and Recuperation (R&R): Indicate type of leave requested and number of hours. ______Annual ______Sick ______ Comp ______ LWOP ______ Other ______ Home Leave R&R(Circle)
Leave Dates Requested: To: _______ From: _______
Office Coverage: Name or position of employee providing coverage. If coverage is not for complete period, or, if two or more people will provide coverage, each for part of the full leave period, indicate name or position and period of coverage for each. (E.g., TSS 12/22-31/01, Mgmt. Assistant 1/1-5/02) _______No ______Yes
Impact: If negative, describe, if no negative Impact, indicate none. _______No ______Yes
In conjunction with Official Travel? If yes, indicate period and destination of the official travel. Home leave balance ________ (prior to this request) _______ No ______ Yes _______ No ______ Yes _______ No ______ Yes
Home Leave Date of last Home Leave ______
1) Have 24 months elapsed from date returned to Post of duty after last home leave?
2) Have you scheduled physical(s) for Medical Clearance prior to Home Leave? If no indicate Status.
3) Have you completed and attached Form 10903, Tour Renewal Agreement?
 
R&R Date of last R&R________________
Date of last Home Leave ____________ Post currently designated for R&R: Beijing, China
Note: To qualify for R&R travel, an employee must be assigned to one or more of the Post so designated for a total period at such Posts of at least two years unbroken by home leave. (3 FAM 3727)

Employee Signature: ________________________________________________________

Name Date Concur/Approve: ________________________________________________________________

Manager, Exchange of Information/Overseas Operations
Date Home Leave/R& paperwork forwarded to SE:LM:IN:EOI/OO for processing: ___________________
Date Headquarters use only: ______________________________________ ___________________

Date faxed to Post ___________
Final Home Leave/R&R is not approved until this form and Form 1321 are returned to employee requesting leave.

Exhibit 4.30.3-2 
Home Leave Earned

Monthly Earning Rate (day)

Months of Service Overseas No Post Differential Post Differential >10% & <20% Post Differential > 20%
1   1 1
2   1 1
3   1 1
4 1 1 2
5   1 1
6     1
7 1 1 1
8   1 2
9 1 1 1
10   1 1
11 1 1 1
12 1 1 2
Total Days Earned 5 10 15

Exhibit 4.30.3-3 
Curriculum for Overseas Posts - Tax Attaché, Deputy Tax Attaché, Revenue Service Representative and Assistant Revenue Service Representative

Course Title Timing Location Duration Coordinator Enrollment
Security Overseas Seminar (Code MQ911) Required by State Dept. prior to starting assignment Classroom: NFATC, Arlington VA 2 days EOI/OO Staff SF-182
Security Overseas Seminar, Advanced (Code MQ912) Required by State Dept. every five years Classroom: NFATC, Arlington VA 1 day EOI/OO Staff SF-182
ICASS Executive Seminar (Code PA245) Prior to starting assignment Classroom: NFATC, Arlington VA 1 day EOI/OO Staff SF-182
Area Studies Prior to starting assignment Classroom: NFATC, Arlington VA 1 day EOI/OO Staff SF-182
Intro to Working in an Embassy (Code PN133) Required by State Dept. prior to starting assignment Online: Through NFATC 2 days EOI/OO Staff SF-182
Exchange of Information May be required by IRS prior to starting assignment Offices of EOI/OO varies EOI/OO Staff e-mail
IRS Annual Briefings Required by IRS every year Online Varies Individual taking the course ELMS
Language Courses Optional Online Varies EOI/OO Staff SF-182
Model Treaty After coming on board TBD TBD EOI/OO Staff e-mail

Exhibit 4.30.3-4 
Curriculum for Overseas Posts - IRS Local Hires, LE Staff and EFM Employees

Course Title Timing Location Duration Coordinator Enrollment
Annual Briefings After coming on board and annually ELMS Varies Manager and employees ELMS
Exchange of Information After coming on board Offices of EOI/OO or at Post varies EOI/OO Staff Via e-mail
TSS Training After coming on board TBD varies EOI/OO Staff TBD
TSS Refresher Training Periodically TBD Varies EOI/OO staff As directed by EOI/OO staff
IDRS With access to IDRS SERP: IDRS Command Codes at http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm
Job Aid
Self-study Manager and employees N/A
AMS Basic Functionality With access to the AMS International database ELMS ID 15820 Varies Manager of individual taking the course ELMS
ITIN Real Time System After TSS comes on board TBD      
Tax Wise After TSS comes on board TBD      
Totalization Agreements After TSS comes on board Self Study: US International Social Security Agreements at http://www.socialsecurity.gov/international/agreements_overview.html Varies Manager and employee N/A
Model Treaty After coming on board TBD TBD EOI/OO TBD
Post-specific treaties After coming on board OJT by Attaché Varies Attaché N/A
Westlaw When job tasks require ELMS 15564 2 hours Manager and employee ELMS
Accurint When job tasks require ELMS 18717 8 hours Manager and employee N/A

Exhibit 4.30.3-5 
Funding Limits for R&R Travel Destinations

R & R Destination Comparative Cost City Funding Limits
Designated Relief Point N/A Full reimbursement for travel costs using contract carriers or equivalent and most cost effective ground transport
Alternative Foreign Destinations Only Designated relief point (Sydney for Beijing) Lesser of actual costs or the cost of travelling to the designated relief point
US(50 states and DC) or US territories (Guam, Samoa, CNMI, Puerto Rico, USVI) N/A Full reimbursement for travel costs using contract carriers or equivalent to selected city and most cost effective ground transport
US/US Territory and Alternative Foreign Destination Designated relief point (Sydney for Beijing) Lesser of actual costs or the cost of travelling to designated relief point
Travel to more than one city in the US and/or its territories Single city in the US or US territory cited on the travel authorization
  • Lesser of actual costs of the cost of travelling to the single city

  • Must spend at least one night in the selected city.

Exhibit 4.30.3-6 
E-Mail Giving Blackberry Approval for DTA/ARSR

From: Shott Barry

To: O'Donnell Douglas W; Drenthe Pamela J Sent: Fri Nov 13 08:21:12 2009

Subject: Re: BlackBerry Exception Request

Agreed and approved. /s/ Barry B. Shott ________________________________________

From: O'Donnell Douglas W

To: Shott Barry; Drenthe Pamela J Sent: Fri Nov 13 06:49:51 2009

Subject: Fw: BlackBerry Exception Request

Barry, _____ mentioned to me in Naples that it is difficult to travel out of USA because of lack of e-mail access. Said it would be nice to have a BB. I agree - this is a situation where these folks cannot take their laptop. Billy will need your approval. I recommend approval so the Deputies may stay in contact when travelling around their areas of responsibility. Let me know if you have any questions.

Thanks Douglas W. O'Donnell Sent from my Blackberry device.

Exhibit 4.30.3-7 
Checklist: On-Boarding USDHs (TA/RSR and DTA/ARSR)

Process EOI/OO USDHs Others
Enter HR Connect action, notify timekeepers, transfer EPF Owner    
Guide USDH through processes Owner    
Initiate contact with BFC Relocation Coordinator Owner    
Complete relocation documents from BFC and sign two-year agreement   Owner  
Provide needed documentation as requested   Owner  
Prepare short bio   Owner  
Notify Ambassador and DOS Owner   DOS
Complete “check in” documents from DOS   Owner DOS
Coordinate housing through DOS   Owner DOS
Initiate Security Clearance Owner   Security
Complete Security Clearance   Owner Security
Initiate medical clearance Owner   DOS
Complete medical clearance   Owner DOS
Coordinate IRS briefings/EOI OJT Owner Varied   IRS
Coordinate required DOS training Owner   DOS
Complete required DOS training   Owner DOS
Request Pocket Commission/Badge Owner   Security
Coordinate diplomatic passports Owner    
Schedule language training Owner   DOS
Establish IDRS for USDH Owner    
Set up phantom VMS and explain use Owner   MITS
Move Travel Card to LB& I   Owner ERC
Request internat'l calling card   Owner  
Complete personal preparations   Owner  

Exhibit 4.30.3-8 
DS-3069 Authorization for Medical Examination

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Exhibit 4.30.3-9 
Transfer from a CONUS Official Duty Station to an OCONUS Foreign Post of Duty

Allowance Authority Taxable Income (Yes/No)
Transportation & per diem for you & eligible immediate family member(s) FTR 302-3.101, Table B Yes – M&IE portion only
Miscellaneous expense allowance FTR 302-3.101, Table B DSSR 241.2(a) No
Transportation & temporary storage of household goods FTR 302-3.101, Table B Temporary storage over 30 days at the new official duty station is taxable.
Extended storage of household goods (permanent storage) FTR 302-3.101, Table B No
Up to 60 days Temporary quarters at new Post of duty; Additional 60 days if pre-approved by the Deputy Commissioner IRS Interim Relocation Handbook; IRS Basic Plus Program; DSSR 123 No
Up to 10 days pre-departure subsistence in the states DSSR 242.3 No
Lease penalty expense portion DSSR 242.4 No
Property management services FTR 302-3.101, Table B Yes
Shipment of POV when pre-approved by the Deputy CommissionerIRS Basic Plus Program; FTR 302-3.101, Table B No
Relocation Income Tax Allowance FTR 302-17 Yes

Exhibit 4.30.3-10 
Return from the CONUS Foreign Post of Duty to the Former CONUS Official Duty Station

Allowance Authority Taxable Income (Yes/No)
Transportation & per diem for you & eligible immediate family member(s) FTR 302-3.101, Table C Yes – M&IE portion only
Miscellaneous expense allowance FTR 302-3.101, Table C DSSR 241.2(a) Yes
Transportation & temporary storage of household goods FTR 302-3.101, Table C Temporary storage after 30 days is taxable.
TQ at the OCONUS Foreign post of duty not to exceed 30 days DSSR 124.2 No
Up to 30 days Temporary quarters at CONUS post of duty; additional 60 days with the Deputy Commissioner’s approval; however, if approved for Property Management Services while overseas, terminate the lease prior to your return to the states. FTR 302-3.101, Table C Yes
Shipment of POV when a vehicle was shipped to the OCONUS post of duty. You will require Deputy Commissioner pre-approval to ship a POV to CONUS if you did not have a POV shipped to the OCONUS Foreign post of duty.IRS Basic Plus Program; FTR 302-3.101, Table C No
Relocation Income Tax Allowance FTR 302-17 Yes

Exhibit 4.30.3-11 
Transfer from a CONUS Foreign Post of Duty to a CONUS Official Duty Station

Allowance Authority Taxable Income (Yes/No)
Transportation & per diem for you & eligible immediate family member(s) FTR 302-3.101, Table C Yes – M&IE portion only
Miscellaneous expense allowance FTR 302-3.101, Table C DSSR 241.2(a) Yes
Transportation & temporary storage of household goods FTR 302-3.101, Table C Temporary storage after 30 days is taxable.
TQ at the OCONUS Foreign post of duty not to exceed 30 days DSSR 124.2 No
Up to 30 days Temporary Quarters at CONUS official duty station. An additional 60 days may be authorized with the Deputy Commissioner’s approval; however, if you were approved for Property Management Services during your overseas assignment, you are expected to ensure the lease is terminated prior to your return to the states. FTR 302-3.101, Table C Yes
Sale of residence at the former CONUS official duty station and purchase of a residence at the new CONUS official duty station FTR 302-3.101, Table C, Note 2 Yes
Shipment of POV when a vehicle was previously shipped to the OCONUS Foreign post of duty. Deputy Commissioner pre-approval required to ship a POV to CONUS if no POV was shipped to the OCONUS Foreign post of duty. IRS Basic Plus Program; FTR 302-3.101, Table C No
Extended storage of household goods (permanent storage) when assigned to a remote or isolated official duty station in CONUS. FTR 302-3.101, Table C Yes
Relocation Income Tax Allowance FTR 302-17 Yes

Exhibit 4.30.3-12 
Return Rights to CONUS for Separation Purposes

Allowance Authority Taxable Income (Yes/No)
Transportation for you and eligible immediate family member(s) FTR 302-3.101, Table F No
Per Diem for you. Family members are not entitled to per diem. FTR 302-3.101, Table F Yes – M&IE portion only
Transportation & temporary storage of household goods FTR 302-3.101, Table F Temporary storage after 30 days is taxable.
TQ at the OCONUS Foreign post of duty not to exceed 30 days DSSR 124.2 No
Shipment of POV when a vehicle was previously shipped to the OCONUS Foreign post of duty. You will require Deputy Commissioner pre-approval to ship a POV to CONUS if you did not have a POV shipped to the OCONUS Foreign post of duty. IRS Basic Plus Program; FTR 302-3.101, Table F No

Exhibit 4.30.3-13 
Action Plan for Post Closure

ISSUE AREA ACTION OWNER DATE COMPLETED
US Embassy Discuss with Ambassador TA & EOI/OO  
  Memo to State Department EOI/OO  
  Ambassador Concurrence TA & EOI/OO  
  Enter discussions with ICASS Council on Post closure TA  
Program Consideration Written notification to impacted areas EOI/OO  
  Coordinate customer service delivery issues for employees & consulate staff (e.g. probe & response for operators, point of contact flyer) EOI/OO  
  Coordinate with Communications to prepare publicity notifying of closure and options available to obtain tax information and forms EOI/OO  
  Notification to Embassy and Consulate of closure and future points of contact TA  
  Notification letter to Tax Treaty partners TA  
Post Administration Obtain guidance from HQ Personnel on RIF procedures EOI/OO  
  Written notification of RIF to employees hired prior to 2010, severance pay calculations TA  
  Complete employee's final appraisal and properly dispose of employee’s Employee Personnel File (EPF). TA  
  Submit final documents by Post employees to Personnel and EOI/OO TA  
  Notification to ICASS Council TA  
  Arrange for destruction of files TA  
  Arrange for shipment of files TA  
  Determine disposition of Post office property TA  
  Make arrangements to ship, sell or surplus furniture and office equipment TA & Facilities  
  Make arrangements for documents TA  
  Cancel subscriptions to tax services and newspapers TA  
  Cancel telephone service TA  
  Cancel copier lease (if applicable) TA  
  Cancel existing contracts (if applicable) TA  
  Establish final billing procedures with Embassy and EOI/OO TA & Budget Contact  
  Submit final budget figures TA & budget analyst  
  Update Internet & Intranet websites EOI/OO  
  Update IRM, Post jurisdiction list, contact list, IT probe and response list EOI/OO  

Exhibit 4.30.3-14 
Acronym Listing

LB& I OVERSEAS POSTS ACRONYMS  
ACRONYM MEANING
AL Annual Leave
ARSR Assistant Revenue Service Representative
ASOS Advanced Security Overseas Seminar
CAA Controlled Access Area
CAPPS Consolidated American Payroll Processing System
CFR Code of Federal Regulations
CLO Community Liaison Office
CM or COM Chief of Mission
COLA Cost of Living Allowance
CSCS Capital Security Cost-Sharing
DCM Deputy Chief of Mission
DOS Department of State
DPM Diplomatic Pouch and Mail
DS Department of State (form designation)
DSSR Department of State Standardized Regulations
DTA Deputy Tax Attaché
EAPS Executive Agency Personnel System
ECC e-Country Clearance
EFM Eligible Family Member
EOI/OO Exchange of Information and Overseas Operations
FAH Foreign Affairs Handbook
FAM Foreign Affairs Manual
FMC Financial Management Center
FMO Financial Management Officer or Office
FSA Foreign Service Account
FSC Financial Servicing Center
FSI Foreign Services Institute
FSN Foreign Service National
FSO Foreign Service Officer
FTR Federal Travel Regulation
GSO General Services Office or Officer
HL Home Leave
HR/OE Human Resources/Overseas Employment
HRO Human Resources Office or Officer
ICASS International Cooperative Administrative Support Services
IEB ICASS Executive Board
IMO Information Management Office or Officer
IPAC Intra-governmental Payment and Collection System
ISC ICASS Service Center
ISO Information Systems Office or Officer
IWG ICASS Working Group
LCP Local Compensation Plan
LDP Language Designated Position
LE Staff Locally Employed Staff
LGF Local Guard Force
LGP Non-Residential Local Guard Program
M/PRI Management Policy, Rightsizing, and Innovation
MED Medical Unit
MER Monthly Expenditure Report
MGT Management Officer
MOA Memorandum Of Agreement
MOH Member Of Household
MOU Memorandum Of Understanding
NFATC National Foreign Affairs Training Center
NECs New Embassy Compounds
NSDD 38 National Security Decision Directive-38
OBO Overseas Building Operations
PSA Personal Services Agreement
PSO Post Security Officer
R&R Rest & Recuperation
RMO Regional Medical Officer
RSO Regional Security Office or Officer
RSR Revenue Service Representative
SBU Sensitive But Unclassified information
SL Sick Leave
SLS School of Language Studies (at FSI)
SOS Security Overseas Seminar
TA Tax Attaché
CA&IC Competent Authority and International Coordination
TDY Temporary Duty
USC United States Code
USDH US Direct Hire
VADR Voucher Auditors Detail Report
WIE Working in an Embassy

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