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Part 6. Human Resources Management

Chapter 335. Promotion and Internal Placement

Section 1. Merit Promotion Plan

6.335.1  Merit Promotion Plan

6.335.1.1  (08-01-2002)
Overview of IRM 6.335.1

  1. The guidance contained in this document represents the Merit Promotion Plan of the Internal Revenue Service (IRS). The basis for this Plan is to apply all applicable laws, regulations and policies that determine the manner in which vacancies will be recruited and filled within the IRS. Application of the provisions of this Plan must be supported by all other legal/regulatory/contractual references such as the Code of Federal Regulations (CFR), National Agreement between the Internal Revenue Service and the National Treasury Employees Union (Master Agreement), the IRS Restructuring and Reform Act of 1998 (RRA98), and the Restructuring Agreement.

6.335.1.2  (08-01-2002)
Purpose

  1. The purpose of the Plan is to ensure that promotions and other actions (whether competitive or noncompetitive) that affect placement of employees in positions within the IRS are made on a merit basis by means of systematic and equitable procedures. Additionally, the Plan is to ensure that all employees are provided with the opportunity to develop their capabilities to the fullest.

  2. All actions - whether identification, qualification, evaluation, or selection of candidates - will be made on a fair and equitable basis, without discrimination for any non-merit reason such as race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital or family status, personal favoritism, membership or non-membership in an employee organization or activity, or the holding of office in an employee organization, and shall be based solely upon job related evaluation procedures. The basis for these merit promotion principles is derived from the Civil Service Reform Act (CSRA) (5 USC 2301).

  3. The Service provides reasonable accommodations to applicants with disabilities. Employees requiring reasonable accommodation for any part of the Merit Promotion Plan must notify their servicing personnel office. Decisions on granting reasonable accommodation will be made on a case-by-case basis.

6.335.1.3  (08-01-2002)
Scope and Authority

  1. This Plan applies to all positions within the IRS.

  2. The authority for this Plan is derived from Title 5 of the U.S. Code and 5 CFR, which requires agencies to establish and administer a promotion program designed to insure a systemic means of selection for promotion based on merit. The Plan is also consistent with 5 CFR 430, Performance Management; the Civil Service Reform Act; and the Uniform Guidelines on Employee Selection procedures. The Department of Treasury has delegated to bureau heads the authority to establish and approve promotion and placement programs for their respective bureaus.

6.335.1.4  (08-01-2002)
Definitions

  1. Application- Form utilized by employees to indicate interest in promotion, demotion, change to lower grade, or reassignment to a particular position or category of positions anywhere in the IRS.

  2. Appointing Office - Organizational segment with the delegated authority to effect personnel actions. Appointing offices are the servicing Personnel Offices for the Divisions (or equivalent) unless otherwise specified in the master agreement.

  3. Area of Consideration - The area designated by the Plan in which it can reasonably be expected to locate enough highly qualified candidates to fill vacancies in the positions covered by the Plan.

  4. Bargaining Unit Position -Position in a unit for which a union has been certified as exclusive representative.

  5. Behavioral Indicators -Division-specific crediting plan used to assess candidate's potential for successful job performance.

  6. Best Qualified Candidates -Highly qualified candidates who rank at the top when compared with other highly qualified candidates and who are referred to the selecting official for consideration and selection.

  7. Career Promotions - The promotion of an employee without current competition when:

    1. Competition was held at an earlier stage, i.e. the employee was selected from the Office of Personnel Management (OPM) register (or under other competitive promotion procedures), and the fact that the initial selection could lead to promotion was made known to all potential candidates (career ladder promotions); or

    2. Employee's position is reconstituted to a higher grade because of the accretion of additional duties and responsibilities.

  8. Commuting Area -The geographic locality that constitutes one area for employment purposes. It includes any population center and the surrounding localities within which people live and can reasonably be expected to travel back and forth daily to their usual employment. The Consolidated Commuting Area document contains specific authorized commuting area definitions and may be found at:. http://awss.web.irs.gov/personnelservices/transition/transitionlibrary.htm.

  9. Conversion - The change of an employee from one type of appointment to another.

  10. Crediting Plan - Criteria or standards against which the eligible candidates are compared and ranked for determining the highly and/or best qualified.

  11. Demotion - The change of an employee to a lower grade when both the old and the new positions are under the General Schedule, under the same type of graded Wage Schedule, or to a position with a lower rate of pay when both the old and new positions are under the same type of ungraded Wage Schedule or in different pay systems.

  12. Eligible Candidates- Those applicants who meet the minimum qualification standards for the position and other regulatory requirements such as time in grade, as well as applicable selective placement factors, by the closing date of the announcement or by a date specified on the announcement

  13. Evaluation Criteria -Standards of job-related knowledge, skills, abilities and other personal characteristics (e.g. KSAOs, behavioral indicators, etc.), which are indicative of successful performance in the position to be filled. Criteria are used as standards against which the eligible candidates are compared and ranked for determining the highly and/or best qualified.

  14. Evaluation Methods - The means of measuring a candidate against the evaluation criteria. Mandatory methods, which must be considered for all candidates, are performance appraisals and relevant incentive awards. Optional methods include tests, interviews and relevant training.

  15. Exceptions - Promotions that do not require competitive procedures and are therefore excepted from competitive procedures of this Plan.

  16. Highly Qualified Candidates - Eligible candidates who have been determined to possess the knowledge, skills, abilities and other personal characteristics described by the evaluation criteria as necessary to perform the position in a highly successful manner.

  17. Job Analysis/Job Profiling - A critical process necessary to determine the minimum knowledge, skills, abilities and other personal characteristics to be used to identify the candidates who can be expected to perform in a successful manner, and to determine the applicability of appropriate evaluation methods.

  18. Knowledge, Skills and Abilities (KSA's) and Other Characteristics - The attributes and other characteristics (i.e., professional certification) required for successful performance in a job that are generally demonstrated through qualifying experience, education or training.

  19. Post of Duty -The geographic location of an office or an organization.

  20. Promotion - The change of an employee to a position at a higher grade when both the old and the new positions are under the General Schedule, or under the same type of graded Wage Schedule; or to a position with a higher rate of pay when both the old and new positions are under the same type of ungraded Wage Schedule or in different pay systems.

  21. Promotion Plan - Program designed to ensure a job-related, valid and systematic means of selection for promotion based on merit.

  22. Qualification Standards -A description of the knowledge, skills, abilities and experience requirements needed to meet basic eligibility requirements.

  23. Ranking Official/Panel - Person(s) charged with the responsibility of determining the highly qualified and best qualified candidates as described by the evaluation criteria.

  24. Reassignment - The change of an employee from one position to another, without promotion or demotion, within the Department of Treasury.

  25. Seasonal Employment -Career/career-conditional or excepted employees who work primarily during a specified season but are placed in non-duty status or recalled to duty as the workload dictates. Seasonal employees who are career/career-conditional are entitled to full consideration as part of the minimum area for promotion as well as reassignment purposes.

  26. Selecting Official -Manager delegated authority to make a selection.

  27. Selective Placement Factors -Knowledge, skills and abilities (KSA's) that go beyond minimum qualification standards but are also prescribed as necessary for meeting basic eligibility. These factors must be essential to successful performance in the position to be filled and cannot be readily attained after promotion (generally within three to six months). The selective placement factors must be documented and justified by the KSA's contained in the position description, critical job elements, and other job related processes.

  28. Time-limited Promotion -Promotion made under specific and written conditions with a not to exceed date to meet a need of a short-term nature. Upon expiration of the need, the employee so promoted normally reverts to the former position. Time-limited promotions include both "temporary" and "term" promotions.

6.335.1.5  (08-01-2002)
Responsibilities

  1. The Director, Strategic Human Resources (SHR) Division is responsible for ensuring that:

    1. A Promotion Plan is developed and implemented for the IRS;

    2. The Plan is evaluated and updated periodically; and

    3. The Plan is carried out in principle and in practice throughout the IRS.

  2. Division Commissioners (or equivalent) are responsible for the administration of the Plan within their respective jurisdictions.

  3. Chief, Agency-wide Shared Services (AWSS) is responsible for:

    1. Implementing the Plan;

    2. Developing operating procedures and implementation guidance, coordinating with the Director, Strategic Human Resources as necessary;

    3. Providing technical assistance and advice necessary for operating the Plan;

    4. Providing timely and efficient service to operating officials in determining qualifications and referring applicants for promotion consideration;

    5. Ensuring that all employees entitled to consideration for promotion receive full and fair consideration;

    6. Ensuring procedural and documentation requirements are observed in all promotion actions. This includes the development of job-related criteria and application of appropriate evaluation methods; and

    7. Providing employees with information on the basic principles and procedures of the Plan, the promotional and career opportunities available, and the means by which they can be considered for promotion.

  4. Managers are responsible for:

    1. Complying with the spirit as well as the requirements of the Plan

    2. Evaluating employees fairly, objectively and in a timely manner;

    3. Sharing evaluations that will be used in promotion actions with employees;

    4. Developing job-related evaluation criteria and determining appropriate evaluation methods in conjunction with AWSS prior to announcing the position; and

    5. Ensuring that all employees have access to Plan procedures and are fully informed of promotional opportunities and related matters.

  5. Employees are responsible for:

    1. Familiarizing themselves with the provisions of the Plan;

    2. Supplying AWSS with current, timely, and accurate information about their qualifications and job interests; and

    3. Submitting complete and timely application packages.

6.335.1.6  (08-01-2002)
Plan Coverage

  1. Except as noted in the following paragraphs (Exclusions), the provisions of this Plan apply to all Competitive Service positions in the IRS (which includes Treasury Complaints Center), including all non-attorney career & career conditional employees of the Chief Counsel field and Headquarters offices, and Excepted Service positions of Estate Tax Attorney and Law Clerk (Estate Tax).

  2. IRS Union/Management Agreements negotiated at the national level will take precedence in filling bargaining unit positions where those requirements conflict with the Plan. If the provisions in the Plan are mandated by higher regulation or the National Agreement(s) are silent, the provisions herein will govern.

  3. Competitive procedures apply to the following actions:

    1. Filling a position by promotion above the highest grade held by the employee on a permanent basis;

    2. Filling a position by time-limited promotion when it becomes known the promotion will exceed 120 days;

    3. Reassignment or demotion to a position with increased promotion potential above the highest grade held by the employee on a permanent basis or as required by Reduction in Force procedures;

    4. Detail of more than 120 days to a higher graded position or to a position with higher promotion potential. Competitive promotion procedures must be used if the detailed employee will have spent more than 120 days (prior service on details to higher graded positions and noncompetitive time-limited promotions included) in a higher graded position or positions within increased promotion potential during the preceding 12 months;

    5. Detail of a non-SES employee to an SES position for more than 240 days unless the employee is eligible for a non-competitive career SES appointment;

    6. Transfer (unless based upon selection from OPM Register) to a higher graded position or to one with increased promotion potential beyond the highest grade previously held on a permanent basis;

    7. Reinstatement (unless based upon selection from OPM register) to a higher graded position or to one with increased promotion potential beyond the highest grade previously held on a permanent basis;

    8. Selections for training required primarily to prepare an employee for advancement, and required for promotion (e.g. when eligibility for promotion depends on whether the employee has completed training); and

    9. Conversion of a term appointee to a permanent appointment, to a position in the same line of work if the employee received a term appointment under competitive procedures.

6.335.1.7  (08-01-2002)
Plan Exceptions

  1. The following actions must be made as exceptions to the competitive procedures of this Plan:

    1. An action taken as a remedy for failure to receive proper consideration in a competitive promotion action (priority consideration);

    2. A promotion resulting from the upgrading of a position without significant changes in duties and responsibilities due to the issuance of a new classification standard or the correction of a classification error. In such cases, the incumbent must be promoted with the upgrading of the position unless a decision is made to remove the incumbent from the position for reasons of performance or conduct;

    3. A position change required by reduction-in-force regulations which is technically termed a promotion because the agency gives an employee the benefit of a slightly higher pay rate or because the minimum rate of the new position exceeded the rate received in the old position;

    4. A re-promotion, reassignment, developmental or training action required under the IRS Priority Placement Program (IRSPPP) for employees entitled to Grade/Pay Retention. Consideration is to be based on downgrading actions that took place on or after January 1, 1977;

    5. A promotion resulting from the selection of a Federal employee from a competitive examination register.

    6. All attorney positions in Counsel.

  2. The following actions may be made as exceptions to the competitive procedures of this Plan:

    1. Career promotions;

    2. Promotion, reassignment, demotion, transfer, reinstatement or detail to a position having no greater promotion potential than that currently or previously held by the employee on a permanent basis in the competitive service from which an employee was not separated or demoted for performance or conduct reasons;

    3. Position change within the Department of Treasury or transfer outside the Department from a position having known promotion potential to a position having the same promotion potential as the highest grade held by the employee on a permanent basis;

    4. Temporary promotion of 120 days or less during the preceding 12 months. See Time-Limited Promotions for special guidance on the use of 180 days temporary promotions;

    5. Detail of 120 days or less to a higher-graded position or to a position with increased promotion potential;

    6. Reinstatement to a position having no increased promotion potential beyond the highest grade held by the employee on a permanent basis;

    7. Temporary promotion of a Criminal Investigator, for any length of time less than two years, to a higher-graded position involving potentially dangerous undercover penetration activities; and

    8. Non-competitive conversion of a student appointed under the Student Career Experience Program authority to a competitive position with promotion or reassignment with promotion potential in accordance with the requirements of the Student Career Experience Program.

  3. Candidates outside the competitive service ( " non-status" candidates without current competitive status or reinstatement eligibility to the competitive service) are excluded from consideration for competitive positions under internal merit promotion procedures. They must be considered under OPM competitive examining procedures.

  4. Persons with disabilities hired under Schedule A, Section 213.3102(u) (physically disabled), Schedule A, Section 213-3102(t) (mentally disabled), and employees hired under Veterans Readjustment Appointments who apply (on a voluntary basis or in response to a vacancy announcement) must be considered in accordance with appropriate Plan procedures.

6.335.1.8  (08-01-2002)
Special Program Coverage

  1. The following programs, while subject to the merit principles outlined in this Plan, have special procedures, which are covered under other documents. When these special program procedures and the Plan procedures conflict, the special procedures should be followed unless mandated by higher regulation.

    1. Mid/Top Level Realignment Process;

    2. Management Selection Program (See IRM 6.335.1.26);

    3. Employment of People with Disabilities [5 CFR 213, Excepted Service, Subpart C.213.3102(u)] and Office of Personnel Management Federal Plan for Employment of People with Disabilities. However, people with disabilities who are employed under Schedule A, Subpart C.213.3102(u) who apply (on a voluntary basis or in response to a vacancy announcement) must be considered for promotion in accordance with this Plan;

    4. Schedule B positions (when the appointing authority does not specify a time limit on the length of the appointment) (5 CFR Part 213 - Excepted Service Subpart C.213.3201);

    5. Internal Revenue Service Priority Placement Program (IRSPPP);

    6. Competitive Selection Procedures for Undercover Training and Assignments for Criminal Investigators;

    7. Special appointing authorities for veterans;

    8. Computer Audit Specialist Training; and

    9. Merit staffing and classification of SES positions.

6.335.1.9  (08-01-2002)
Career Promotions

  1. Career promotion is the promotion of an employee without competition when competition was held at an earlier stage. That is, the employee was selected from an OPM register or under competitive promotion procedures and the fact that the initial selection could lead to promotion was made known to all potential candidates as described below:

    1. Career ladder position - Successive career promotions of employees until reaching the full performance level may be made if all employees in the particular occupation of the organization are given grade building experience and are promoted as they meet all basic eligibility requirements. They must also demonstrate ability to perform at the next higher level. Also, there must be sufficient work at the full performance level for all employees in the group. Promotions above the full performance level, must be made under competitive promotion procedures.

    2. Apprentice Position - Career promotion of an apprentice in a recognized trade or craft through the various phases of his/her apprentice program may be made, up to and including assignment to a working level position.

    3. Understudy Position - Career promotion of an understudy to a "target position" may be made when the "target position" is vacated. An understudy is an employee competitively selected for the purpose of being trained to assume the duties of a position scheduled to be vacated in a definite period of time, normally one year or less.

    4. Trainee Position - Career promotion of an employee in a trainee position may be made upon satisfactory completion of the training period. Career promotions may be made from the types of trainee positions shown in the examples in the table below.

    5. Positions filled at a grade below the established or anticipated grade, provided all potential candidates were made aware of the promotion potential to the higher grade.

    Example:

    Agency-established training positions if the training program is well defined, of a definite duration and involves performance of assigned tasks under close guidance and instruction with promotion scheduled upon satisfactory completion of the training period.

    Example:

    Positions under OPM approved training agreements or executive development agreements (covering non-SES positions) if the agreement specifically provides for promotion and other requirements for career promotion are met.

    Example:

    Positions filled by detail for the purpose of training or evaluating an employee for a higher grade position or to a position with increased promotion potential, if selection for the detail was made under competitive Plan procedures and the fact that the detail could lead to promotion without further competition was made known to all candidates.

  2. A career promotion also applies when the employee's position is reconstituted to a higher grade because of the accretion of additional duties and responsibilities. Such situations should be thoroughly documented to clearly identify the basis for the job change (e.g. impact of the incumbent, change in the method of performing the work, etc.) When an additional position is created, or when the new position is not a clear successor to the former position, a career promotion may not be made. Likewise, a career promotion may not be made to a supervisory position on the basis of the addition of supervisory duties to a non-supervisory position.

  3. Employees eligible for a career promotion who are certified by their immediate supervisor as capable of satisfactorily performing at the next higher level will be promoted on the first pay period after certification takes place or would have taken place except for an administrative or other oversight.

6.335.1.10  (08-01-2002)
Time-limited Promotions

  1. Competitive promotion procedures must be used when a time-limited or term promotion will exceed 120 days by original action or upon extension, except for the following two exceptions:

    1. When the time-limited promotion is for the purpose of assigning a Criminal Investigator to perform undercover operations. In the rare situation where a lower-graded Criminal Investigator must be assigned to a higher graded undercover assignment of less than 2 years in duration (i.e. that Investigator's characteristics are the best available match for the assignment in question), a temporary promotion may be a possible consideration. In such circumstances, where adherence to the standard merit requirements might place the Investigator in potential danger or identify the assignment, temporary promotions up to two (2) years may be approved by the Division Commissioner, Criminal Investigation; and

    2. Noncompetitive time-limited promotions for up to 180 days for all grade levels within the GS-300 and GS-500 occupational groups and the GS-962 series during peak tax filing seasons (see SHR website for a complete list of specific peak filing seasons). All 180-day noncompetitive time-limited promotions must begin and end during the specified timeframe. Areas outside of the specified Division and identified timeframe are not approved for the 180-day noncompetitive time-limited promotions. Additionally, prior service during the preceding twelve (12) months under noncompetitive time-limited promotions and noncompetitive details to higher-graded positions counts toward the 180-day total. Requests for modifications to the peak filing season list must be forwarded by Divisions' Human Resources Director to Strategic Human Resources, Personnel Policy Division.

  2. Time-limited promotion is generally the most appropriate means of meeting a situation requiring the temporary services of an employee in a higher graded position (except when the service is for a brief period and a detail is used). Appointing an employee to an established position gives better recognition to management needs and the employee's new responsibilities and compensates the employee for the higher graded work performed. Therefore, managers will refrain from rotating assignments of employees to avoid compensation of a particular employee at the higher level. This would not, however, preclude the use of details to higher graded positions without a time-limited promotion, for the purpose of providing a developmental opportunity for a brief period of time.

  3. A time-limited promotion is not appropriate primarily for training or evaluating an employee in a higher graded position. It may not be used, for example, to give an employee a trial period before permanent promotion, to decide among candidates for permanent promotion, or to train an employee in higher graded duties.

  4. The personnel action must be fully documented to show that the employee has full knowledge of the action taken and the conditions of the promotion. An employee selected for time-limited promotion must be given an advance written notice of:

    1. The conditions of the promotion;

    2. The reason for a time limit;

    3. That the employee may be returned at any time to the position from which temporarily promoted, or to a different position of equivalent grade and pay; and

    4. That the return is not subject to any adverse action procedures.

  5. An employee may be placed on a time-limited promotion for the expected duration of the need for their services but the initial period may not exceed one year. Requests for extension can be made in one-year increments, not to exceed five years total and should be approved by the appropriate official (see Delegation Order 2 formerly 81).

  6. Request for time-limited promotion beyond five years should be submitted to the official delegated authority to approve extensions beyond one year (see Delegation Order 2). Following review and approval by the appropriate IRS official, requests must be forwarded to Strategic Human Resources, Personnel Policy Division for submission to OPM for approval. Information concerning the duties of the position, the temporary nature of the job, competitive procedures employed, and the need for extension beyond five years must be included in the request. Consideration should also be given to whether a permanent promotion is more appropriate.

  7. Competitive promotion procedures apply in making all time-limited promotions permanent unless the time-limited promotion was made initially under competitive procedures and the fact that it might lead to a permanent promotion was made known to all potential candidates.

  8. A pay band covered position announced as a time-limited promotion should be advertised in accordance with current payband guidance.

  9. A time-limited promotion ends on a specified date unless extended to meet additional temporary needs. However, it may be ended at any time, at the discretion of the agency. Neither adverse action nor reduction in force procedures apply when a time-limited promotion is ended and the employee is returned to his/her permanent position or placed without time limit, in a different position, in a grade no lower than their permanent position. A temporarily promoted employee may not be reassigned or demoted to a position with a higher grade or with promotion potential higher than her/his permanent position without the use of competitive procedures. The formal personnel action must be used to document the termination of the time-limited promotion.

6.335.1.11  (08-01-2002)
Conversion of Term Appointees to Permanent Appointment

  1. Term appointees can be converted to a permanent appointment under the provisions of this Plan based on the authority granted to IRS under RRA 98, Section 9510(a)(1). The permanent appointment may be made only to a position in the same line of work as the position to which the employee received a term appointment under competitive procedures. The same line of work determination is based on the employee's actual duties and responsibilities. The duties performed must be similar in nature and require substantially the same qualifications, including knowledge, skills and abilities (KSA's) so that the employee could be interchanged between the positions without significant training or undue interruption to the work.

  2. This authority is applicable to any competitive term appointment made by the Service that meets the following conditions:

    1. The vacancy announcement from which the term appointment was made stated that there was a potential for conversion to a permanent appointment. The term employee's personnel action should be annotated to reflect that the position was announced with the potential for conversion to a permanent appointment in the same line of work;

    2. The term appointment was made under competitive procedures prescribed for permanent appointment (e.g. OPM/DEU registers);

    3. The employee completed two (2) years of current continuous service or any combination of term appointments in the competitive service;

    4. The employee's performance under the term appointment must be rated at the fully successful level or higher; and

    5. The term employee must be selected from an internal IRS merit promotion certificate. The term employee must be considered equally with all other IRS employees based on the qualifications and KSA's required for the permanent position.

  3. There is no requirement that the term employee be selected for conversion to a permanent appointment and there is no provision for automatic conversion to permanent appointment. However, new term employees hired under this authority should be informed of the potential for conversion and the requirements.

6.335.1.12  (08-01-2002)
Merit Promotion Plan for Non-Managerial/Non-Bargaining Unit Positions

  1. This guidance outlines the Merit Promotion Plan policies to be used in filling non-managerial/non-bargaining unit positions within the Internal Revenue Service.

6.335.1.12.1  (08-01-2002)
Area of Consideration

  1. The area of consideration for non-managerial positions must be large enough to ensure a reasonable number of highly qualified candidates for the position to be filled. The areas must be determined based on factors such as the presence of a significant supply of eligibles to produce enough highly qualified candidates, the desirability of affording employees broad promotional opportunities and the necessity of keeping the solicitation area within the limits of administrative efficiency.

  2. All employees within the specified area of consideration must have the opportunity to apply and be considered for promotion to positions for which they are eligible. Therefore, all promotion opportunity notices must be posted in a manner that will afford these employees the opportunity to see them.

  3. Office of Chief Counsel career/career-conditional employees are eligible to be considered along with IRS employees (which includes Treasury Complaints Center employees) for bargaining and non-bargaining unit vacancy announcements. Treasury Inspector General for Tax Administration (TIGTA) career/career-conditional employees are eligible to be considered for non-bargaining unit vacancy announcements only. If a vacancy announcement is limited to "IRS employees," Chief Counsel and TIGTA applicants will also be given consideration. No distinction will be made between IRS employees and Office of Chief Counsel or TIGTA employees (TIGTA career/career-conditional employees are limited to non-bargaining unit vacancies.) All internal IRS announcements must contain, as part of the area of consideration, the statement "open to Office of Chief Counsel and TIGTA employees on career/career-conditional appointments or with personal competitive status" (TIGTA career/career-conditional employees are limited to non-bargaining unit vacancies).

  4. Qualified employees outside of the specified area of consideration must be considered for the vacant position unless there is a statement on the vacancy announcement clearly indicating that the area of consideration is restricted to employees in a specific smaller or larger area. Those areas must be clearly defined in the vacancy announcement and if applications will not be considered from employees outside the restricted area of consideration, that fact must also be indicated on the vacancy announcement.

  5. The decision to restrict the area of consideration for non-bargaining (NBU) vacancy announcements will be made by the Operating Divisions, in conjunction with their servicing Personnel Office. These determinations must be sufficiently broad to ensure the availability of highly qualified candidates.

  6. Area of consideration determinations must be made prior to announcing the position(s), documented in the promotion file, and the vacancy announcement must specify the area of consideration. Divisions are responsible for ensuring merit system principles are being maintained. Areas of consideration should not be defined too restrictively so as to limit open and fair competition from both within and outside the Division. When the area of consideration is restricted, the vacancy announcement must state the restricted area of consideration and specify that applications received from outside the area of consideration will not be considered.

  7. Additionally, personnel offices must ensure that such a decision is in the best interest of the Service, its mission and objectives; that inbreeding does not result; and that Federal Equal Opportunity recruitment program objectives are not adversely affected. Below are examples of areas of consideration:

    1. Announce positions as All IRS Employees, Nationwide - Provides the broadest applicant pool of IRS employees and allows management the greatest opportunity to attract the best quality candidates for their positions.

    2. Announce positions as All IRS Employees in a Specific Business Unit, Nationwide - Limits the applicant pool to the Divisions (or equivalent) but allows consideration for all Division personnel.

    3. Announce positions as All Employees in a Specific Business Unit, Local Commuting Area - This limits the applicant pool to only those employees in the Division (or equivalent) in the local commuting area.

    4. Announce positions as All IRS Employees, Local Commuting Area - This allows applicants from other Divisions (or equivalent) located in the local commuting area to apply and broadens the applicant pool.

    5. Announce positions as Treasury-wide - This allows applicants from all Treasury bureaus to apply and broadens the applicant pool.

    6. Announce positions as Open to All Current Federal Employees serving under a career/career-conditional appointment, former Federal employees with reinstatement eligibility or persons eligible for non-competitive appointment under special authorities - This allows the broadest applicant pool possible when filling a position with an internal announcement.

6.335.1.12.2  (08-01-2002)
Alternate Sources of Candidates

  1. The decision whether to restrict consideration to Service employees, or to consider, concurrently, persons from outside the Service, or to select from other appropriate sources (e.g. reinstatement eligibles, transfers, persons with disabilities, Veteran's appointments or those within reach on an OPM/DEU certificate) should be based on the nature of the position to be filled, the likely number of highly qualified candidates available, the need for fresh ideas and new approaches.

  2. When considering candidates referred from an OPM/DEU register, it should be noted that these candidates have met prescribed qualification standards and have been evaluated by OPM/DEU and determined to be qualified for the position to be filled. Candidates on the OPM/DEU certificate who are within reach for selection will be considered "best qualified" for purposes of referral to the selecting official. It then becomes the judgment of the selecting official as to whom among the best qualified of OPM/DEU candidates as well as IRS employees will be selected. IRS employees and OPM/DEU register eligibles will be referred on separate lists to the selecting official.

  3. Outside candidates, under concurrent consideration, may not be appointed by transfer or reinstatement to a higher grade position or one with increased promotion potential above the highest grade held in a non-temporary Federal government position, unless evaluated under competitive promotion procedures with IRS employees eligible for promotion and found to be best qualified. (This requirement does not apply to current or former Federal employees referred from OPM registers.) To the extent possible, the same evaluation methods should be applied to both IRS employees and outside candidates.

6.335.1.12.3  (08-01-2002)
Order of Consideration

  1. The following outlines the order of consideration when announcing and filling positions under this Plan. (See Exhibit 6.335.1-1 for specific guidance.)

    1. IRS Priority Placement Program (IRSPPP) participants will be referred to the selecting official prior to taking any other action to fill a vacancy. Referrals and actions taken with IRSPPP participants will be documented in accordance with IRM 6.300.4)

    2. Employees entitled to Priority Consideration based on an IRS or OPM finding of discrimination when the employee was considered for promotion or employment but it is not determined that the employee was the person who would have been hired or promoted. Priority consideration will be granted to an employee for any existing vacancy of the type and grade for which initial consideration was given. An employee entitled to Priority Consideration under this situation is entitled to priority consideration prior to a candidate entitled to priority consideration under merit promotion procedures. If non-selected, the record should be documented to record the reasons for the non-selection.

    3. Employees entitled to Priority Consideration due to a regulatory or procedural violation from a previous merit promotion action must be referred to the selecting official prior to filling the position by a promotion action or by any other type of personnel action, except as noted in a & b above.

6.335.1.12.4  (08-01-2002)
Vacancy Announcements

  1. Vacancy announcements should be used for notifying employees of a promotion opportunity. Announcements must receive sufficient publicity and be open for a minimum of 10 work days so that all eligible employees within the area of consideration have an opportunity to learn of the vacancy and apply for consideration.

  2. Vacancy announcements must be clearly written, with sufficient information for the employee to understand the area of consideration, the duties of the position, the qualifications required (including selective placement factors), the evaluation methods to be used and what the employee must do to be considered. If the information cannot be outlined in detail within the announcement, the announcement must inform the employees where it can be obtained.

  3. Vacancy announcements should contain as much information for the applicant as possible. At a minimum, the announcement must contain the following information:

    1. Announcement number;

    2. Opening and closing dates;

    3. Anticipated number of vacancies;

    4. Area of consideration;

    5. Title, series and grade of the position;

    6. Organizational and geographic location (post of duty -POD) of the position;

    7. Qualifications required, including any selective placement factors;

    8. The date by which the employee must meet the qualification requirements, if other than the closing date of the announcement;

    9. Description of the duties;

    10. Evaluation criteria to be used (e.g. KSAs);

    11. Evaluation method to be used for ranking (i.e. performance appraisals, awards, etc.);

    12. Promotion potential, if applicable;

    13. Application procedures;

    14. Moving expenses, if applicable;

    15. Any other required information (e.g. pay retention applies, shift work, frequent travel, drug testing required, etc.);

    16. The following Equal Employment Opportunity statement: IRS is an equal opportunity employer. Selection for this position will be based solely on merit without regard to race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital or family status or other differences. IRS provides reasonable accommodations to applicants with disabilities. If you need a reasonable accommodation for any part of the application and hiring process, please notify the point of contact on the announcement. Decisions on granting reasonable accommodation will be made on a case-by-case basis;

    17. For supervisory and managerial positions, a statement that the employee must serve a probationary period, unless exempt;

    18. If applicable, must specify the pay band by which the position is covered; and

    19. Statement that employees rated below fully successful in a particular performance aspect are not eligible to apply for competitive promotion to a vacant position that requires the same or similar performance aspect.

  4. Open continuous announcements should be used primarily for types of positions that have recurring and frequent vacancies. This type of announcement allows applicants to submit their applications at any time. Applicants are added to the register if they are determined to be highly qualified.

  5. Rosters should be utilized when it is anticipated that a significant number of vacancies will occur within a certain period of time (no longer than one year). Announcements for rosters have specific closing dates and should specify the final date upon which a selection will be made from the roster. Candidates must be eligible by the closing date of the roster announcement or by a date specified on the announcement. Rosters are considered "established" for the purposes of selection once the Highly Qualified determination has been made by the ranking panel/official.

6.335.1.12.5  (08-01-2002)
Application for Vacancy Announcement Consideration

  1. Forms required for vacancy announcement consideration are, at a minimum:

    1. Application form(s) for consideration as specified in the vacancy announcement;

    2. Current performance appraisal for merit promotion purposes only, managers/management officials who apply for bargaining unit positions must have their current appraisal converted to the current appraisal form in use for bargaining unit employees. See Exhibit 6.335.1-2 for conversion guidance; and

    3. Other forms can be specified in the announcement if required to assess a candidate's potential for position to be filled.

  2. An employee may file a continuous consideration application for general interest in a position with the personnel office responsible for announcing the position for the specified organization. Continuous consideration applications will be maintained on file until their expiration on December 31 of each year.

  3. Employees will complete and ensure that an accurate record of work experience, incentive awards and training are contained on the required application forms. This information will be used to determine qualifications and rank the employee's potential to perform the position to be filled. Applicants will be notified of their qualifications eligibility determination. This notification will contain the reason for an ineligible determination.

  4. In order to be considered for any vacancy announcement, employees will ensure that all required forms are received (or postmarked) by the Personnel Office indicated on the vacancy announcement no later than the closing date of the announcement (unless otherwise specified in the announcement). A separate application package must be submitted for each position for which application is made.

  5. The immediate manager ensures that a method is in place to ensure that employees who are temporarily absent from duty (i.e. leave, training, furlough, etc.) are informed of vacancies announced within their area of consideration.

  6. Servicing Personnel Offices are responsible for referring for consideration the name(s) of employees:

    1. Who are absent due to compensable injury or in military service [in accordance with 5 CFR 353.106(c)];

    2. Granted reemployment rights under a letter of authority from OPM or through legislation;

    3. On Intergovernmental Personnel Act mobility agreements in accordance with applicable law; or

    4. Serving in public international organizations in accordance with applicable law.

  7. Managers can submit names of employees for vacancies. Managers must inform the referred employee of this referral. Managerial referrals must be submitted by the closing date of the announcement in order to be considered; however, employees whose names have been submitted as managerial referrals must coordinate receipt of complete application forms with the AWSS servicing personnel office. Solicitation of managerial referrals must never be used alone, but only as a supplement to other methods previously mentioned

6.335.1.12.6  (08-01-2002)
Priority Consideration

  1. Priority Consideration is the process by which competitive procedures are temporarily suspended for the purpose of correcting or minimizing any injustice resulting from a violation of Federal Merit Promotion procedures. When non-selected employees have not actually been adversely affected by the violation, they are not entitled to Priority Consideration.

    Note:

    See EEO requirement below.

  2. Once identified, every attempt should be made to correct the promotion violation as quickly as possible. Priority Consideration can only be granted as a remedy for violations of Merit Promotion regulation or procedures, as outlined in this Plan or under the portion of the negotiated agreement outlining Merit Promotion procedures.

  3. When Priority Consideration is prescribed as an appropriate remedy for a Merit Promotion violation, it must be ordered by the Division Commissioner or the equivalent [may be re-delegated - see Delegation Order 2, formerly 81] Personnel has the responsibility to administer priority consideration and to ensure it is properly applied in accordance with regulations and procedures.

  4. Below are examples of situations in which Priority Consideration is an appropriate remedy when regulatory or procedural violations have occurred. Other situations involving procedural or regulatory violations may also warrant Priority Consideration as a remedy. These examples are not all-inclusive but include:

    1. Employees placed in the best-qualified group but not selected because of the selection of an unqualified employee or an employee who was not best qualified;

    2. An employee placed in the best-qualified group was not selected and subsequently, the selecting official determines that incorrect information or procedures caused a substantial negative impact on the employee's consideration;

    3. Employees originally identified as qualified or highly qualified were improperly excluded from the best-qualified group; and

    4. Employees were not initially considered but who should have been considered and after reconstruction, it was found that they would have been in the best-qualified group.

  5. Priority Consideration is also an appropriate remedy in EEO discrimination cases when it is found through formal EEO complaint procedures that discrimination resulted in the improper consideration of the employee. Since it is the practice of the Service to correct identified promotion problems without waiting for the resolution of the EEO complaint, every attempt should be taken to correct the promotion violation as quickly as possible. Absent a finding of discrimination, Priority Consideration under promotion procedures can only be granted as a remedy if a merit promotion violation has occurred which fully warrants the granting of such a remedy under the guidelines specified in this document.

  6. When Priority Consideration is ordered, it will apply to the specific position for which consideration was lost, if that position is vacant. However, if the position is encumbered, the employee who was not given proper consideration in the original promotion action and who has not already been promoted, is entitled to Priority Consideration for the first appropriate vacancy that becomes available.

  7. An appropriate vacancy is one for which the employee meets basic qualifications and is a reasonable candidate. It should be at the grade level and generally in the same area of consideration as the position for which proper consideration was lost. In those circumstances where no appropriate vacancy is anticipated in the original area of consideration within two (2) years from the date priority consideration is granted, the employee's priority consideration will be extended to apply to similar vacancies within the original area of consideration, provided the employee meets basic eligibility requirements. The employee entitled to Priority Consideration should usually be consulted as to their job preferences and must always be informed in advance that Priority Consideration is being given. If possible, the employee's wishes should be accommodated, but management makes the final decision. The employee should receive priority consideration only in the Division that had the vacancy. In unusual cases, at the discretion of management, Priority Consideration may be allowed for a position in a different Division with concurrence of the other Division Commissioner. Priority consideration is granted once for each time proper consideration was denied.

  8. A candidate entitled to Priority Consideration does not have to compete with nor should they be considered with, any candidates who are not also entitled to the same level of Priority Consideration. Candidates entitled to Priority Consideration must be given consideration before any other steps (other than the IRS Priority Placement Program) to fill the vacancy.

  9. The selecting official must provide written and signed certification that the employee was given full and fair consideration for the vacant position. Priority consideration is intended to assure the candidate receives bona fide consideration just as if they were being considered on a regular best-qualified list.

  10. Since Priority Consideration represents granting an exception to normal merit promotion competitive procedures, it can be authorized only under the conditions that have been described above. It cannot be granted to provide relief to an employee because of poor personnel practices or to settle disputes (such as grievance issues) not in violation of EEOC regulation or Merit Promotion requirements.

6.335.1.12.7  (08-01-2002)
Determining Basic Eligibility