4.53.1  Revenue Agent Student Career Experience Program (SCEP) for Examination

4.53.1.1  (01-04-2008)
Revenue Agent Student Career Experience Program (SCEP) for Examination

  1. SCEP was previously called the Cooperative Education Program or Coop.

4.53.1.2  (01-04-2008)
Overview of Student Career Experience Program for Examination

  1. This section provides guidance and requirements for students selected for the Revenue Agent Student Career Experience Program (SCEP) in SBSE Examination. Authorities are cited as appropriate.

  2. This section provides guidance for the administrative issues that are unique to students within examination groups.

  3. For general information relating to SCEP such as hiring authority, program requirements and benefits, refer to the following IRM sections:

    1. IRM 6.300.2.4 Student Educational Program

    2. IRM 6.300.2.4.1 STEP and SCEP Requirements

    3. IRM 6.300.2.6 the SCEP

4.53.1.3  (01-04-2008)
Eligibility

  1. Recruiting efforts are coordinated and conducted by local recruiters in each Area. Group Managers may accompany the local recruiters at the discretion of local management.

  2. It is recommended that recruiting efforts begin in the students' junior year of college with the intention of hiring the students in June before the beginning of their senior year. Senior status is defined in conjunction with the pursuit of their Accounting major, as well as their overall course completion, thus limiting the number of accounting courses that need to be completed, to advanced coursework such as advanced accounting and auditing. This will give the students the opportunity to effectively integrate a work schedule with their class schedules while ensuring their ability to qualify for conversion within 2 full semesters. For example, students entering SCEP in June should be planning graduation, including all qualifying accounting credits, not later than the following May or June.

  3. In addition to the requirements noted in the above, the following are required for a student's retention in the program:

    1. Student must work a minimum of sixteen hours per week.

    2. Student must maintain an overall Grade Point Average (GPA) of 2.5.

    3. Student must maintain a GPA of 3.0 in accounting courses.

4.53.1.4  (01-04-2008)
Agreement by all Parties

  1. The recruiter will initially screen potential candidates by securing and reviewing all required documentation, such as transcripts and resumes, to ensure that the students meet the eligibility requirements of the program.

  2. The recruiters will assist Group Managers in coordinating interviews with potential candidates. The recruiters may, at the request of the Group Managers, assist in conducting interviews.

  3. The Group Manager will sign on behalf of the Service and facilitate the execution of the agreement by all parties. In certain instances it may be necessary for the recruiter to sign the agreement on behalf of the Service. See IRM 6.300.2.6.1 for agreement content or IRM Exhibit 4.53.1-1 for an example of an agreement.

  4. The recruiter will follow up with the student every 3 months to inquire about course progression. The Examination Group Manager is responsible for obtaining copies of the students' final grade reports at the end of each semester. The school and student are responsible in monitoring academic progress, keeping IRS informed regarding completion of required courses and student maintenance of GPA at or above 3.0 level in their accounting coursework, and 2.5 overall GPA throughout the program.

  5. The school is responsible for notifying the IRS, through the recruiter, of any activity that might impact the student's relationship with the IRS as an employee, such as an adverse action resulting from disciplinary matters, where school policy permits such reporting.

4.53.1.5  (01-04-2008)
Performance Plans

  1. Participants in SCEP are required to have written performance plans and be appraised on their performance. Position Description GS-599-04 Student Trainee (Revenue Agent), is the standard position description. The performance plan for the Revenue Agent GS-599 will be used to appraise student performance. Annual appraisals will be completed for the students. The rating period is determined by the student's Social Security Number.

  2. The student's school may request a progress evaluation to grade the student for academic purposes. In these instances, the school will generally provide a format for the evaluative feedback. The Group Manager will complete the form provided by the school to evaluate the student's work. When the school does not provide a specific feedback form, the student's manager will prepare a narrative summary evaluating the student's work. The agreement indicates that the IRS will provide performance feedback when requested.

4.53.1.6  (01-04-2008)
Promotions

  1. Students may be promoted prior to conversion upon completion of academic studies and student trainee work experience. See IRM Exhibit 6.300.2-3 for specific qualifications for promotion.

  2. The Group Manager will contact his/her servicing personnel office to process the Personnel Action Request (PAR) for the promotion.

4.53.1.7  (01-04-2008)
Conversions

  1. The program requirements for non-competitive conversion to a career-conditional appointment are noted in IRM 6.300.2.6(4).

  2. In addition to the requirements noted in the above referenced IRM, the student must meet the following requirements:

    1. Successfully complete the first session of classroom and on-the-job training.

    2. Substantially complete the case work required in the first session of on-the-job training.

  3. Students must submit an official school transcript for conversion.

  4. The Group Manager will contact his/her servicing personnel office to process the Personnel Action Request for conversion of a student.

    Note:

    Refer any questions concerning accounting course qualifications to the servicing personnel office.

  5. The Group Manager will complete an SCEP Conversion Recommendation. A sample format is found at IRM Exhibit 4.53.1-2. The SCEP Conversion Recommendation will be mailed to: Headquarters, Operations Support, Budget & Staffing, Attn: SCEP Analyst, 1111 Constitution Ave. NW, Washington, D.C. 20224-0001.

4.53.1.8  (01-04-2008)
Termination from Program

  1. When a student voluntarily resigns from the program, the Group Manager will conduct an exit interview to determine the reasons for the student's departure.

  2. When it becomes necessary to remove a student from the program due to conduct or performance issues, the Group Manager will contact the designated Labor Relations Specialist for assistance. The Labor Relations Specialist will assist the manager with the administrative procedures.

    1. The Group Manager needs to timely document instances of unacceptable performance and/or conduct to support a recommendation for removal from the program.

    2. The Group Manager will issue the employee a termination memo. The following is suggested wording for the memo:
      This letter is to give you formal notice that the 120-day period for your SCEP training ends on (enter date). We will not be offering you a full time position and (enter date) will be your final work day. During your SCEP time, your performance did not attain the proficiency level required for the revenue agent position. Therefore, you did not meet the requirements for this position.

    3. The Group Manager will work with his/her servicing personnel office to process the termination.

4.53.1.9  (01-04-2008)
Timekeeping

  1. Students are full-time employees while attending formal classroom training. Students change to part-time employees when they return to their school of academic study and work less than a full time schedule. See IRM 6.300.1.19, Establishing and Changing Part-time Tours of Duty.

  2. When there is a change in the student's work status, the Group Manager will initiate a Personnel Action Request (PAR) through the Territory Office to establish the student's work status as a full-time or part-time employee, whichever is appropriate.

  3. The student will establish a mutually agreeable work schedule with the Group Manager, and the schedule will be made a part of the student agreement. Copies of the schedule should be sent to the servicing personnel office and included with the SCEP Quarterly Report (see IRM Exhibit 4.53.1-3) to Headquarters.

  4. The Group Secretary will establish the student's work schedule on Single Entry Time Report (SETR) by working with the SETR representative.

    1. Ensure the work status per the PAR agrees with the work schedule entered on SETR.

    2. Do not use Leave Without Pay (LWOP) on SETR for days not worked because this will adversely affect the student's benefits.

4.53.1.10  (01-04-2008)
Training

  1. A funding request for formal training will be submitted two months prior to scheduled training.

4.53.1.10.1  (01-04-2008)
Classroom Training

  1. A student must attend the required first phase of classroom training. This training is mandatory and should immediately follow the student's reporting date. Exceptions to this policy must be approved by the Director, Examination Operations Support at least 2 months prior to the scheduled training.

    1. If the student is hired as part of a hiring wave, the training will be planned and scheduled through that process. Discuss with your Area Hiring/Training coordinator as necessary. In all other instances, the Group Manager will arrange classroom training with the Area Training Coordinator.

    2. If circumstances arise that prevent a student from attending a scheduled classroom training, the Group Manager will contact the SCEP Program Analyst to arrange for an alternate training class.

  2. The Group Manager determines the student's readiness to attend the second phase of classroom training. Some factors to consider are as follows:

    1. Has the student achieved significant progress on the tax returns that are required to be examined in the on-the-job phase?

    2. Has the student completed the hours required in the on-the-job phase?

    3. Has the student completed all mandatory workshops?

    4. Is the student available to complete the entire classroom session?

4.53.1.10.2  (01-04-2008)
On-the-Job Training (OJT)

  1. Upon completion of the first phase of classroom training, students may return to college classes and begin working a part-time schedule. Therefore, the time span to complete the OJT will be extended beyond the routinely scheduled time frame.

    1. The student will be assigned an on-the-job instructor (OJI). The OJI may be the student's Group Manager.

      Note:

      If the student successfully completes all requirements of OJT prior to graduation, the Group Manager may consider assigning a mentor, following the completion of the formal OJT period until the student converts to revenue agent.

    2. The student is assigned an inventory of cases appropriate to the level of classroom training.

    3. The student must complete the required workshops.

4.53.1.11  (01-04-2008)
Inventory Control

  1. Student's inventory will be controlled on Examination Returns Control System (ERCS).

4.53.1.11.1  (01-04-2008)
ERCS

  1. Establish the student on the Examination Returns Control System (ERCS) with position code 199.

  2. Assign tracking code 7645 to all cases assigned on ERCS, unless a case already has an overriding tracking code for a priority project.

4.53.1.11.2  (01-04-2008)
Form 4502

  1. The Group Secretary will generate an automated Form 4502 from ERCS.

  2. All students must complete a Form 4502, whether or not they have an assigned inventory of cases.

  3. When a student assists a senior agent in the group with a case, the student will include the case on their own From 4502 and charge the applicable time.

    Note:

    The senior agent, controlling agent of the case, will not include the student's time on Form 5344 when closing the case from the group.

  4. Forward ERCS generated Form 4502 to Headquarters SCEP Analyst at the end of the SETTS cycle.

    Note:

    All students are required to submit a Form 4502 at the end of each cycle. The Form 4502 is submitted until such time that the student converts to Revenue Agent.

4.53.1.11.3  (01-04-2008)
Report Generation Software (RGS)

  1. Students will use RGS throughout the audit process and to generate a Revenue Agent Report (RAR) and related documents at the conclusion of an examination. Due to RGS system programming, the student must enter "05" as the "Examiners grade" on the Form 5344 input screen. The system will not accept any grade lower than a 5 when the examiner is in a revenue agent group; therefore, it is acceptable to enter a grade of 5 in RGS for purposes of generating a Form 5344.

4.53.1.12  (01-04-2008)
Pocket Commission

  1. Pocket commissions will be secured during the students' administrative orientation. The title on the pocket commission should read: " Student Trainee - Revenue Agent" .

  2. The "Student Trainee" pocket commission will be surrendered when the student converts to a revenue agent. The Group Manager will prepare a memo to the local Security Office to surrender the Student Trainee pocket commission and request a Revenue Agent pocket commission.

4.53.1.13  (01-04-2008)
Area Hiring Authorization

  1. Each Examination Area is authorized to hire and maintain an authorized number of revenue agent student trainees.

    1. Funding limitations due to budget restrictions may limit the authorized hiring of revenue agent student trainees in (1) above.

4.53.1.14  (01-04-2008)
Status Report

  1. The Group Manager will prepare a Student Career Experience Quarterly Status Report (See IRM Exhibit 4.53.1-3 for suggested format).

    1. The report is due on the fifth business day following the end of the quarter.

    2. The report should be completed and mailed to: Headquarters, Operations Support, Budget & Staffing Attn: SCEP Analyst, 1111 Constitution Ave. NW, Washington, D.C. 20224-0001.

  2. The report will include a list of students and their current posts-of-duty with the following information:

    1. school from which recruited

    2. date hired, POD

    3. date promoted

    4. date converted and grade when converted

    5. date resigned/date removed

    6. reason resigned/removed

  3. Forward copies of exit interviews with the quarterly report.

Exhibit 4.53.1-1  (01-04-2008)
Internal Revenue Agent Student Career Experience Program Agreement

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Internal Revenue Agent Student Career Experience Program Agreement

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Exhibit 4.53.1-2  (01-04-2008)
SCEP Conversion Recommendation

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SCEP Conversion Recommendation

Exhibit 4.53.1-3  (01-04-2008)
Student Career Experience Quarterly Report

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Student Career Experience Quarterly Report

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