Since January 1, 1977, all IRS career and career-conditional employees regardless of work schedule, who have suffered a loss of grade or pay and meet eligibility requirements for grade and/or pay retention, are covered by and must participate in the IRSPPP (unless "specifically excluded" ).

Employees covered by the program will receive priority placement referral for other positions at the same (or an intervening) grade/pay as the one from which demoted, be offered training in alternative occupational fields, and/or be provided with opportunities for developmental assignments.

Employees of the Office of Chief Counsel (Counsel) are excluded from coverage by the provisions of IRSPPP, and will not receive referral for IRS positions. IRS employees will not receive priority for Counsel positions.

Employees who elect to waive grade retention are not eligible for registration in the IRSPPP and relinquish their rights for placement under this program. Under the law, entitlement to pay retention for an employee formerly on grade retention commences "by reason of the expiration of the 2-year period" of grade retention. Thus, OPM and the Comptroller General have determined that an employee who chooses to terminate his or her entitlement to grade retention forfeits any entitlement to pay retention. When an employee elects to waive grade retention, the election must be in writing and must include acceptance of the consequent loss of pay retention. The election may not be waived or rescinded at a later date.

The keystone of the program is the program coordinator, whose responsibilities to both management and affected employees are fulfilled only when an employee is appropriately placed or otherwise removed from IRSPPP.

An IRSPPP coordinator will be designated to provide a central contact point for assistance to both affected employees and management officials.

The IRSPPP coordinator has primary responsibility for:

The personnel counseling process is an information- sharing process. The employee should be advised of positions for which he/she is currently eligible, as well as positions for which he/she may be eligible after training. The IRSPPP coordinator should advise the employees to identify preferences with their manager and career counselor for training/developmental opportunities.

The IRSPPP coordinator should solicit employee interest in jobs or types of jobs. Employee expressions of interest will be considered whenever possible, but the primary objective of the IRSPPP is to place employees in a position at their former grade/pay.

Depending upon workload and the organization of the Personnel office, the coordinator may be asked to perform all functions relating to IRSPPP or may designate responsibility for certain portions of the program. Either way, one individual must provide a focal point for contact purposes and reporting requirements, and to insure that a continuing placement effort is being made.

The area of consideration for referral of employees enrolled in the program is across all business unit lines within the commuting area as defined in the commuting area document at: http://awss.web.irs.gov/PersonnelServices/Transition/transitionlibrary.htm.

This includes all business units located within the commuting area regardless of the location of the Servicing Personnel Office. Both campus and non-campus positions are included within the commuting area.

Offers may be made to positions outside the commuting area; however, declination of such offers for placement cannot be used as a basis for terminating grade and/or pay retention or removal from the IRSPPP.

Any employee, unless specifically excluded, who has been demoted since January 1, 1977 -- and who meets the conditions for eligibility for grade or pay retention -- is eligible for and must participate in the IRSPPP (see 6.300.4.1.4 for those employees who are specifically excluded).

An employee becomes eligible to participate in IRSPPP on the date the servicing Personnel office provides official notice that the employee meets the eligibility requirements for grade or pay retention (see Exhibit 6.300.4-1 for a sample employee notice of eligibility for IRSPPP).

Participation in the IRSPPP will continue for as long as an employee meets eligibility requirements for grade or pay retention.

Since the IRSPPP seeks to insure that employees who are eligible for both grade retention and for pay retention receive ample placement opportunity during the grade retention period, any employee who continues in the program without placement after the two-year grade retention period should be the exception.

The only employees who should be registered in the IRSPPP are those employees involuntarily granted grade or pay retention as a result of RIF, reclassified to a lower grade, who declined a transfer outside the commuting area, or who meet the conditions outlined in 5 CFR 536 regarding other involuntary actions. See Exhibit 6.300.4-2 and Exhibit 6.300.4-3 for sample letters for grade and pay retention.

Management may not waive the registration or priority placement referral provisions of the IRSPPP for any employee. However, employees, who elect a voluntary change to lower grade that will further the mission of the service, may elect one of three options at the time of the change to lower grade. The election will be documented utilizing Exhibit 6.300.4-4 and cannot be changed or rescinded. A copy of the election form will be placed in the employee's Official Personnel Folder (OPF). The three options available to all employees as described above, both bargaining unit and non-bargaining unit, who are offered grade retention and who take a voluntary change to lower grade not more than three grades or three grade intervals below their current grade are:

Some employees, although meeting the requirements for eligibility to receive pay retention benefits, may not be eligible for IRSPPP participation.

Employees eligible for grade retention due to a management action that takes a position not more than 3 grades or 3 intervals below their current grade, and who elect the option of pay retention, are not eligible to participate in the IRSPPP.

Employees' eligible for pay retention due to placement at a lower grade in a formal employee development program (i.e., Upward Mobility, Apprenticeship, Career Intern Program, etc.), or as a result of competitive selection for a lower grade position with promotion potential back to the former or a higher grade are not eligible to participate in the IRSPPP.

Employees eligible for pay retention as a result of reduction or termination of a special salary rate or placement in a lower wage area or under a different (lower) wage schedule are ineligible for registration.

Program eligibility is terminated when the employee transfers to another agency, resigns, receives a reasonable offer of a position which meets all requirements of a "reasonable offer" or any other reason for which grade retention/pay retention is terminated. Acceptance of a position at an intervening grade will not terminate an employee's eligibility to continue in IRSPPP unless the position is one in an established career ladder with a full performance level equal to or higher than the grade of the position from which the employee was demoted.

An employee may be determined ineligible for participation in the IRSPPP when granted pay retention as a result of management action that furthers the mission of the Service. Documentation for an ineligible determination under this provision must demonstrate that the "specific Service objective" toward which the pay retention action contributes could not otherwise be achieved.

An employee is ineligible for participation in the IRSPPP when granted pay retention as a result of a management action that provides for progressive training or education leading to further opportunity within a career field (i.e. Tax Specialist occupation).

An employee who elects to waive entitlement to grade retention also waives entitlement for registration in and placement under the IRSPPP.

To meet the criteria for a "reasonable offer," (see 5 CFR 536.206) an offer must be for a permanent position for which the employee meets established qualification requirements, and the position must be offered after formal determination and notification of entitlement to grade/pay retention.

All eligible employees must register in the IRSPPP to receive placement opportunities under this program. Failure to register or registration with an incomplete application may result in missed consideration.

Employees enrolled in IRSPPP will receive priority placement referral for vacancies within the established area of consideration (commuting area) for which they are qualified and which are at the same or an intervening grade/pay as the position from which demoted. The vacancy need not be in the same classification series as the employee's former position.

Employees enrolled in IRSPPP will receive priority placement referral for career ladder vacancies (within the area of consideration) for which they are qualified and which have a full performance level to the same or an intervening grade/pay as that from which the employee was demoted. Placement within the career ladder may be at the entry level or any grade level within the career ladder for which the employee is eligible, but should always be at the highest grade level for which an employee is qualified.

Management-initiated lateral reassignments of non-registrants may be processed without regard to the provisions of the IRSPPP if the reassignment is from one position to another within the commuting area and no additional promotion potential exists following reassignment.

Once the obligation has been met to select employees eligible under the Career Transition Assistance Plan (CTAP), employee(s) eligible for placement under IRSPPP will be referred prior to other referral lists of candidates.

When an appropriate vacancy is identified, eligible registrants who meet all the qualification requirements for the position to be filled will be referred to the selecting official prior to taking any other action to fill the vacancy.

If more than one eligible employee is registered for the same vacancy, the names will be listed alphabetically.

A record of the referral and the result must be maintained and documented on the registration form.

Employees selected for vacancies that meet all the criteria for a "reasonable offer" will, upon acceptance, no longer participate in IRSPPP. Non-acceptance of a "reasonable offer" will serve to remove an employee from the IRSPPP.

The selecting official must make a selection determination based upon information relating to an employee's ability to perform duties of the position using job-related selection criteria.

If more than one employee is referred on a certificate for priority placement, the selecting official may select any of those referred.

Non-selection of a priority placement eligible should take place only when based upon careful evaluation of the candidate in relation to the criteria, and a determination that the employee would be unable to satisfactorily perform the duties of a particular position after a reasonable period of orientation.

Offers to intervening grades/rates of pay are appropriate, but the employee's refusal of such offers will not terminate grade or pay retention inasmuch as offers to intervening grades/rates of pay do not meet the full definition of "reasonable."

When an offer is accepted by an employee to a position at an intervening grade/pay with no further potential, the employee remains in the IRSPPP and continues to receive active consideration for positions.

When an offer is accepted for a position at an intervening grade/pay with potential back to the former grade/pay, the employee remains in the IRSPPP in an inactive status. The employee registration form remains on file with the coordinator, but the employee will not receive further consideration for positions. When the position potential is reached, the employee will be removed from the program.

Division Commissioners or the equivalent are responsible to ensure, to the extent possible, that the priority placement program does not adversely affect affirmative action goals.

AWSS is responsible for monitoring subordinate offices to ensure that administration of the placement program fulfills both the primary objectives and the requirements of the IRSPPP.

AWSS is responsible for reviewing employee registration, referral and placement data to ensure the objectives and requirements of the IRSPPP are met.

OPM regulations require that, to the extent possible, agencies ensure that priority placement plans do not adversely affect affirmative action goals.

The CTAP Activity Notice is a format developed by Treasury to notify the IRS of future activity within the Department. The Notice lists CTAP activity in reverse chronological order. This information is also available on the website: http://intranet.treas.gov (click on Human Resources, then Employment and Staffing).

The address to mail vacancy announcements has been replaced by an email address for bureau points of contact. Email or faxes are the two methods that provide the quickest means to transmit information to the bureau points of contact.

Document (e.g., through email delivery and/or return receipts or fax transmission records) that vacancy announcement information has been transmitted to the appropriate bureau points of contact. Documenting case files properly is essential and will be needed when there is a review.

Bureau points of contact should ensure that back-up systems are in place (e.g., when on leave, training, etc.) to inform CTAP eligibles of job opportunities in other bureaus.

5 CFR 330.606 provides guidance on Article 51, Section 3, paragraphs 1 through 11 of the National Treasury Employees Union contract, and its application. This article is applicable only when there is a CTAP eligible.

The order of selection outlined in Article 51 is applicable to all bargaining unit and non-bargaining unit positions. See IRM Exhibit 6.335 (Information will be contained in IRM 6.335 which will be published at a future date.)___for "Order of Selection" when no interested CTAP eligibles exist.

CTAP blocks the filling of all competitive service vacancies, including reassignments, changes to lower grade and promotions requiring competition. A "vacancy" is defined as any "competitive service position lasting 90 days or more (including extensions) which the agency is filling, regardless of whether the agency issues a specific vacancy announcement." While specific exceptions are listed in 5 CFR 330.606(b), there are no exceptions that accommodate budget concerns.

CTAP eligibles must be considered, even when staffing limitations preclude increasing the number of employees. Similarly, when the number of employees is not changing but the grade level of the work changed, competitive promotions must include consideration of CTAP eligibles. The example used in a discussion with GLS was that of an office with six GS-12 revenue agents and six GS-13 revenue agents. Because of workload demands, the office now needs eight GS-13 revenue agents and four GS-12 revenue agents. In this situation, the office would not be able to promote incumbents to the GS-13 because the two positions are considered vacancies for purposes of CTAP.

(Reserved)

Reemployment rights provide an incentive to employees to accept rotational assignments important to the organization by ensuring employees they will be able to return to their normal long-range career employment after a reasonable period of time. This reemployment benefit makes it possible for employees to undertake special assignments without undue concern for their economic futures.

Employees receiving overseas assignments with Tax Administration Advisory Services (TAAS) have statutory reemployment rights to their former or comparable positions for up to thirty (30) months. For example, an employee in a GS-13 position when given an overseas assignment with TAAS will have reemployment rights to a GS-13 position only, regardless of the salary level he/she attained while in the overseas assignment. The service has administratively extended these statutory rights during the first overseas tour to include local commuting areas from which employees leave. However, employees who occupy one-of-a-kind positions (i.e., not subject to additional identical classification) may be asked to accept "holding" positions in their old commuting areas so that their regular position may be filled on a permanent basis (see paragraphs (3), (4), (5), and (6) below).

Employees who receive a second consecutive overseas assignment are administratively granted the same reemployment rights as in (1) above, except that employees who leave one-of-a-kind positions are granted rights to comparable positions with the business unit (or National Headquarters) rather than local commuting areas. This may be documented by appropriate notation on the SF-50.

Incumbents of positions centralized to the Executive Resources Board (ERB) must request reassignment to "holding" positions prior to receiving overseas appointment. For employees GS-16 and above or equivalent, these "holding" positions will be at GS-15 to permit the use of the supergrade during their absence. Reemployment rights are to the "holding" position. Upon return from overseas assignment, placement of these employees will be made upon the recommendation of the ERB. Every reasonable effort will be made to return such employees to their old or comparable positions of equal or higher grade in accordance with the needs of the Service and employees' personal preferences.

With their consent, employees who occupy positions not subject to additional identical classification (one-of-a-kind) may be reassigned to comparable "holding" positions immediately prior to a TAAS assignment. Such action permits filling their regular position on a permanent basis. "Holding" positions are created as positions of record from which employees are assigned, and are not to be otherwise filled or used for other purposes. "Holding" positions will normally be staff or special assistant positions, and should only be established in those offices in which no serious staffing problems would be encountered upon the employees' return, and where it would be difficult to fill the employee's regular position on a temporary basis. The assignment of employees to "holding" positions in no way decreases the Service's statutory and moral obligations to such employees when they return from overseas assignments.

Any employee who accepts a third consecutive overseas assignment will be assigned to a "holding" position in the Office of TAAS, in National Headquarters, prior to receiving this appointment. In all cases, reemployment rights are to the "holding" position. Upon return from the overseas assignment, every reasonable effort will be made to return such employees to their old or comparable positions in accordance with the needs of the Service and employees' personal preferences.

Chiefs, Embedded Human Resources, in the business units, and the Chief, Personnel Policy Division, Strategic Human Resources, are responsible for determining which positions are "one-of-a-kind." They may establish necessary controls to ensure that returnees from oversea assignments are effectively placed, and that necessary staffing adjustments are made.

Panels and selecting officials will recognize the value of overseas experience, and are urged to realistically evaluate this experience in light of the individual's career development and the needs of the Service.

At least 90 days prior to the estimated date of return, the Director, Personnel Policy Division, will notify the office in which the returning employee has return rights. The office effecting the reassignment action will provide the Personnel Policy Division, Strategic Human Resources, with a copy of the SF-52 and SF-50.

When a Deputy Tax Attache is selected from outside the Large and Mid-Sized Business Division (International), the business unit from which the selectee is hired is committed to a reassignment of the employee at any time prior to the completion of the third year of the first overseas assignment. The option to return may be exercised by the employee or the Commissioner, Large and Mid-Sized Business (International). The Deputy Commissioner has agreed to this reassignment.