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Part 6. Human Resources Management

Chapter 430. Performance Management

Section 2. Performance Management Program for Evaluating Bargaining Unit and Non-Bargaining Unit Employees Assigned to Critical Job Elements (CJEs)

6.430.2  Performance Management Program for Evaluating Bargaining Unit and Non-Bargaining Unit Employees Assigned to Critical Job Elements (CJEs)

6.430.2.1  (01-01-2007)
Overview and Coverage

  1. This section describes the manner in which employees assigned to critical job elements (CJEs) are evaluated.

  2. The supervisor should review IRM 6.430.1, Introduction to Performance Management, for background information before proceeding with this section.

6.430.2.2  (01-01-2007)
Step 1: Planning Expectations

  1. On at least an annual basis, the supervisor and the employee will jointly discuss the assigned CJE performance plan and the expectations of performance against which the employee will be rated.

  2. It is the supervisor’s responsibility to ensure that he or she administers the Internal Revenue Service (IRS) Performance Management Program effectively and efficiently as it pertains to his or her employees.

  3. The Service developed the CJE performance plans to align with the IRS Balanced Measurement System and to simplify and standardize the performance standards to which employees are held accountable.

  4. All employees have the following CJEs:

    • Employee Satisfaction-Employee Contribution;

    • Customer Satisfaction-Knowledge;

    • Customer Satisfaction-Application;

    • Business Results-Quality;

    • Business Results-Efficiency.

  5. While these CJEs are the same for each occupation, the performance aspects and the illustrative examples of levels of performance reflect the requirements of each position. Approved CJE performance plans may be found at the CJE Resource Center at http://hco.web.irs.gov/apps/cje/ and the Electronic Publishing Product Catalog at http://publish.no.irs.gov/catlg.html.

6.430.2.2.1  (01-01-2007)
Retention Standard

  1. The IRS Restructuring and Reform Act of 1998 (RRA ’98), § 1204, requires all IRS employees to be evaluated on the fair and equitable treatment of taxpayers. This requirement has been incorporated into a Retention Standard that is the same for all employees.

  2. For more information on the requirements of the Retention Standard, see IRM 6.430.2.2.5 and Exhibit 6.430.2-1.

6.430.2.2.2  (01-01-2007)
Preparing for the Performance Appraisal Cycle

  1. The supervisor reviews the employee’s assigned standard position description (SPD), verifying that it accurately reflects the assigned duties. If it does not, the supervisor contacts the Human Capital Office (HCO), National Classification Center (NCC), for assistance in identifying the appropriate SPD or developing a new one.

  2. In most cases, the supervisor will start with an existing performance plan that is appropriate for the employee’s position. However, the supervisor may need to obtain a new performance plan if appropriate CJEs and performance aspects for the employee’s SPD do not exist. In the latter case, the supervisor contacts the business unit representative for guidance in obtaining the appropriate performance plan at the CJE Resource Center which is found at http://hco.web.irs.gov/apps/cje/.

    Note:

    See IRM 6.430.2.2.3, Developing or Revising CJE Performance Plans, and Exhibit 6.430.2-2 for the procedure that must be followed when developing CJEs.

  3. The performance of bargaining unit and non-bargaining unit employees assigned to the following supervisory codes:

    • 6 (Work leaders)

    • 8 (All other positions)

    • 7 (Team leaders when leading employees on CJEs)

    are evaluated against CJEs and performance aspects. The supervisory code is found on the employee’s SPD and controls the appropriate performance plan.

  4. The supervisor must annotate the accuracy of the SPD on Form 6774, Receipt of Critical Job Elements and Retention Standard, each year.

  5. The supervisor reviews the employee position specific CJE performance plan, which is composed of the CJEs and performance aspects describing the "Meets," "Exceeds," and " Fails" levels. The CJE performance plans may be found at the following two web sites: CJE Resource Center at http://hco.web.irs.gov/apps/cje/ and the Electronic Publishing Product Catalog at http://publish.no.irs.gov/catlg.html.

  6. All CJE performance plans including any new or revised performance plans are approved and controlled by the HCO, Performance Management Branch.

6.430.2.2.3  (01-01-2007)
Developing or Revising CJE Performance Plans

  1. The CJE performance plans are developed by teams of subject matter experts (SMEs) using the following process:

    1. The significant tasks for each position covered by the performance plan are identified by job analysis.

    2. The significant tasks are aligned with one of the following four balanced measures CJEs: Customer Satisfaction-Knowledge; Customer Satisfaction-Application; Business Results-Quality, or Business Results-Efficiency.

    3. No tasks are aligned to the Employee Satisfaction-Employee Contribution CJE since this CJE remains the same for all positions.

    4. The significant tasks aligned to a CJE are grouped into similar areas known as performance aspects.

    5. Performance levels for "Meets," "Exceeds, " and "Fails" are developed for each performance aspect.

  2. Business units must ensure that the above process is followed when new CJE performance plans are developed or existing performance plans are revised.

  3. Since CJE performance plans and performance aspects are intended to be as cross functional as possible, business units should coordinate development of a new or revised CJE performance plan with other divisions or functions that may use that plan.

  4. Business units must perform a complete job analysis when creating or modifying performance plans. This job analysis should include the following documentation:

    1. A copy of the applicable SPDs;

    2. Major job requirements (should be highlighted in the body of the SPD and described in more detail on a separate sheet if the description in the SPD is inadequate);

    3. The knowledge, skills, and abilities (KSAs) that are required to perform the identified major job requirements and are important in evaluating candidates;

    4. An explanation of the linkage of the listed KSAs to the new or modified CJE performance aspects;

    5. The name, title, pay plan/series/grade, signature, and signature date for SMEs responsible for job analysis validity (two or more recommended);

    6. The name, signature, and signature date of the reviewing human resources specialist.

  5. The HCO, Performance Management Branch will retain this written record including the job analysis and supporting documentation, for as long as the CJE performance plan is current.

  6. Business units must submit the new or revised performance plans to the HCO, Performance Management Branch, for review and approval.

  7. After approval, the HCO, Performance Management Branch will provide a copy of the new or revised CJE performance plans covering bargaining unit employees to the HCO, Workforce Relations Division for inclusion as part of the quarterly notice process as specified in the National Agreement.

  8. The National Treasury Employees Union (NTEU) will be given the opportunity to bargain impact and implementation before the new or revised CJE performance plans for bargaining unit employees are put into effect.

  9. The HCO will forward the approved performance plans to Media and Publications, Publishing Services, to be put into the proper format and retained in the Electronic Publishing Product Catalog.

    Note:

    See Exhibit 6.430.2-2 for more information on developing and documenting new or revised CJE performance plans and performance aspects. See Exhibit 6.430.2-2.

6.430.2.2.4  (01-01-2007)
Establishing the Appropriate CJE Performance Plan

  1. Establishing the appropriate CJE performance plan is a three-step process that includes:

    1. Identifying the appropriate CJE performance plan.

    2. Sharing and discussing the CJE performance plan with the employee.

    3. Finalizing the CJE performance plan.

6.430.2.2.4.1  (01-01-2007)
Identifying the Appropriate CJE Performance Plan

  1. Normally performance plans are developed and used for each of the positions in the same career ladder. Career ladder positions are usually identified in the SPD and the vacancy announcement.

  2. When employees at different grade levels of the same occupation (e.g., Revenue Agents, Management Analysts) share the same CJE performance plans, the supervisor should clearly convey the expectations for the employee’s specific grade level to each employee covered by the shared CJEs.

6.430.2.2.4.2  (01-01-2007)
Sharing and Discussing the CJE Performance Plan

  1. Sharing the performance plan with the employee timely is critical. The supervisor’s assessment of an employee against his or her CJE performance plan serves as the basis for several actions, including: within-grade increase (WIGI), promotion, recognizing and rewarding the employee, determining employee development needs, helping the employee improve, resolving performance deficiencies, or taking performance actions on an employee who continues to perform in a less than "Fully Successful" level.

  2. The supervisor shares the performance plan in a meeting with the employee within 30 days of the beginning of an employee’s appraisal period or when the employee is assigned to a new position that is expected to last at least 60 days (e.g., temporary promotions, details). This timeframe ensures that the employee has sufficient time to understand the supervisor’s expectations for job performance and what performance is needed to achieve a specific rating.

  3. The supervisor should discuss how the employee’s CJE performance plan links to the work plans and balanced measures.

    Note:

    For additional information see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System.

  4. The supervisor should encourage the employee to come to the meeting with preliminary ideas of how the employee can contribute to the overall success of the IRS mission, strategic business goals, and business plan.

  5. The process of providing a CJE performance plan ensures that the supervisor identifies, determines, and discusses with each employee current and future projects and timeframes to meet the Service's mission. This is accomplished through a two-way discussion, discussing the supervisor’s and the employee’s goals and objectives, and the role the employee will play in meeting and/or exceeding those goals and objectives. Assignments will relate to long and short term Servicewide, division, and/or other organizational performance initiatives.

  6. The supervisor and employee should discuss the organizational resources (e.g., funding, staffing, training) needed to support the accomplishment of each CJE. In most cases, no additional resources will be needed. In other cases, as appropriate, the supervisor ensures the necessary resources are available for the employee to accomplish the performance expectations contained in the CJEs.

  7. The supervisor brings Form 6774, Receipt of Critical Job Elements and Retention Standard, to the meeting as well as the employee’s CJE performance plan, SPD, and the group’s workplan.

  8. These meetings can occur as a group meeting, or as a one-on-one session between the employee and the supervisor. The supervisor decides the type of meeting that is appropriate. The purpose of these meetings is to clarify any questions the employees may have concerning the CJEs (e.g., an explanation or examples of what the employees must do to perform at the levels above "Fully Successful" ).

  9. Each NTEU chapter whose bargaining unit members are attending the meeting should be provided reasonable notification and an opportunity to attend the meeting subject to the provisions of the National Agreement.

  10. In accordance with the IRS Restructuring and Reform Act of 1998 (RRA ’98), the supervisor must discuss the Retention Standard for the fair and equitable treatment of taxpayers regardless of whether the employee has regular dealings with taxpayers.

    Note:

    See Exhibit 6.430.2-1 and Retention Standard Guidance at http://hco.web.irs.gov/perfmgmt/evaluation/evalperf/nonmgrpolicy.html for additional information on the Retention Standard.

6.430.2.2.4.3  (01-01-2007)
Finalizing the CJE Performance Plan

  1. After discussing the performance plan with the employee, the supervisor and the employee sign Form 6774, Receipt of Critical Job Elements and Retention Standard. This form acknowledges receipt of the performance plan and Retention Standard and discussion between the supervisor and the employee.

  2. The supervisor and the employee must sign (or initial) and date Form 6774, Receipt of Critical Job Elements and Retention Standard, annually.

  3. If the CJEs have not changed for a journey level or above employee, the supervisor need not meet with the employee regardless of bargaining unit status, but must communicate that the CJE performance plan remains the same for the CJEs have not changed for an appraisal period. Even if the supervisor does not hold the CJE meeting, the supervisor and the employee still must sign or initial and date a new Form 6774, Receipt of Critical Job Elements and Retention Standard, for the upcoming appraisal period.

  4. When an employee returns to his or her permanent position following a temporary assignment, and the employee is returning during the same appraisal year, a new CJE performance plan is not required. In this case, the supervisor for the employee’s permanent position reinstates the performance plan previously in effect, rather than completing a new performance plan. The time previously accrued under that performance plan counts toward the 60-day period for determining rating eligibility.

  5. When an employee returns to duty from an absence that began during a previous appraisal period, the supervisor and employee must sign and date a new Form 6774, Receipt of Critical Job Elements and Retention Standard.

  6. The supervisor ensures the CJE performance plan, the signed Form 6774, Receipt of Critical Job Elements and Retention Standard, and the employee’s SPD are filed in the Employee Performance Folder (EPF), and provides the employee with a copy of each.

6.430.2.2.4.4  (01-01-2007)
Changes to the CJE Performance Plan or Employee Expectations

  1. Any changes made to an existing performance plan must be coordinated with the divisions or functions before final approval by the HCO and must be submitted by the HCO to the National Headquarters, NTEU, as required by the National Agreement for bargaining unit positions.

  2. If the supervisor finds it necessary to make a minor change to the CJE performance plan during the appraisal period, the supervisor should discuss the changes with the employee. These changes may be necessitated by organizational, environmental, personal, or other conditions. The supervisor documents the changes, files the original in the employee's EPF, and provides a copy to the employee.

  3. Changes in CJE performance plans or expectations against an established performance plan should be finalized at least 60 days before the end of the employee's appraisal period to avoid having to extend the appraisal period.

6.430.2.2.5  (01-01-2007)
Discussing the Retention Standard

  1. The supervisor must discuss with the employee behaviors that will allow the employee to meet the Retention Standard, circumstances that may result in a determination that the employee does not meet the Retention Standard, and the potential impact of not meeting the Retention Standard. Exhibit 6.430.2-1 provides examples of Retention Standard behavior that may result in a "Met" or "Not Met" rating. See Exhibit 6.430.2-1.

  2. Discussion of the Retention Standard may include:

    1. An explanation of the requirements of the Retention Standard in relationship to the employee’s job expectations.

    2. The potential impacts of not meeting the standard.

    3. Avoidance of, use of the words "deliberately" or "intentionally" in describing behavior that does not meet the standard.

    4. An explanation of why infrequent lapses that are inadvertent or unavoidable will not result in a "Not Met" rating.

    5. An explanation of why a "Met" or "Not Applicable" rating will have no effect on the overall rating, ranking in merit promotion actions, or entitlement to performance awards.

    6. An explanation of why a "Not Met" rating for the Retention Standard will result in an "Unacceptable" overall rating. An "Unacceptable" overall rating makes the employee ineligible for a performance award, WIGI, career ladder promotion, competition for promotion, or satisfactory completion of a probationary period, and may result in the employee’s removal from the position and/or the IRS. An Unacceptable overall rating will also adversely affect an employee’s retention standing in a reduction in force (RIF).

      Note:

      See Exhibit 6.430.2-1 and Retention Standard Guidance at http://hco.web.irs.gov/perfmgmt/evaluation/evalperf/nonmgrpolicy.html for additional information on the Retention Standard.

6.430.2.3  (01-01-2007)
Step 2: Monitoring Progress

  1. During this step the supervisor continuously monitors the employee’s progress against the Retention Standard and CJE performance plan and performance aspects, notes areas of significant achievement, identifies deficiencies, and initiates corrective actions.

6.430.2.3.1  (01-01-2007)
Monitoring the Performance Plan

  1. The supervisor monitors the performance plan through the following:

    1. Observes and documents employee behavior and performance during the appraisal period. Documents observations as they happen because recalling specific past behavior and performance is often difficult. Documents observations in sufficient detail to be understood by another supervisor. The manner in which performance is documented should be consistent for all employees and should not include comparing one employee to another.

    2. Focuses on specific actions the employee took to accomplish CJEs and does not evaluate personality traits. Cites performance or outcomes, not conduct or general impressions.

    3. Focuses on performance as it relates to the Retention Standard and progress toward achieving CJEs.

    4. Provides feedback and ongoing coaching to the employee.

  2. The supervisor may NOT use Records of Tax Enforcement Results (ROTERs) in monitoring progress against CJEs. ROTERs do not convey how an employee performed in relation to requirements of the CJE performance plan. For additional information on ROTERs, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System Handbook, Managing Statistics in a Balanced Measurement System.

  3. The supervisor should keep performance data organized in the EPF. All documents used in formulating an evaluation must be shared with the employee prior to placing it in the employee’s EPF.

    Note:

    For additional information on the EPF, see IRM 6.430.2.3.5 and the Employee Resource Center Guide for Managers at http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm .

6.430.2.3.2  (01-01-2007)
Conducting Progress Reviews

  1. The supervisor observes the employee’s performance on a regular basis throughout the employee’s appraisal period.

  2. At a minimum, the supervisor must conduct a mandatory mid-year progress review on the requirements of the CJE performance plan.

    1. The mid-year progress review is a review of the employee’s work based on observation of behaviors related to the CJE performance plan for the position.

    2. The mid-year progress review generally occurs at the mid point of the appraisal period and must include a discussion on progress in meeting expectations (CJEs and the Retention Standard).

    3. While the supervisor should, at a minimum, discuss each performance aspect whose performance has changed from the previous rating of record, there is no requirement to assign a "Meets," "Exceeds, " or "Fails" rating to each performance aspect. In addition, the supervisor is not required to provide numerical ratings for the CJEs or the overall rating during the mid-year progress review.

  3. The supervisor should provide meaningful feedback, relating it specifically to CJEs, opportunities for improvement, and the manner in which progress is being achieved. The supervisor should also cite outcomes and specific examples and offer feedback when it can be discussed and when it is most useful, that is as soon as the work is completed or before the employee will be doing a similar task. The supervisor should also coach the employee in ways to improve performance. The supervisor should combine formal and informal feedback often throughout the appraisal period to highlight changes in performance and next steps. Monthly or quarterly one-on-one sessions may be appropriate in addition to the mandatory mid-year progress review.

  4. All performance recordations and discussions must be documented and shared with the employee prior to being filed in the EPF. Any employee comments concerning the recordations must also be filed in the EPF. The date the progress review was conducted should be noted on the performance appraisal form.

  5. If the supervisor notes that an employee’s performance has declined from the previous appraisal period, the supervisor must note it and conduct a counseling session with the employee. Supervisors are not required to notify a non-bargaining unit employee prior to lowering the employee's overall rating or individual critical job elements scores from the previous annual rating.

    Note:

    For more information concerning a decrease in performance of an employee, see Acknowledging Decreased Work Performance in IRM 6.430.2.3.3.

  6. Generally, employees may not grieve progress reviews until they are used in the annual rating of record. This is because the supervisor may change his or her evaluation of performance before the end of the appraisal period and the performance documentation may not be used in the performance appraisal. Grievances filed before that time would be premature. However, an employee may attach documentation regarding matters of concern to his or her progress review.

    Exception:

    A bargaining unit employee may grieve a mid-year progress review or other evaluation recordation if that recordation has been used by management as the basis for denying the employee a benefit such as the ability to work overtime or continue on an alternative work schedule (AWS).

6.430.2.3.3  (01-01-2007)
Acknowledging Decreased Work Performance

  1. It is the supervisor’s responsibility to inform the employee whenever a decrease in work performance is observed either from the prior year’s appraisal or from the mid-year progress review. The following steps may be taken:

    1. Identify any area or areas of decreased performance that are related to the CJEs and performance aspects of the employee’s performance plan.

    2. Discuss with the employee the decrease in performance or any performance deficiencies identified, including the Retention Standard.

    3. Fully document, in writing, the specific examples of decreased performance and the associated aspects that were observed and any discussions with the employee about them. This documentation should be filed in the employee’s EPF.

    4. Discuss recommendations for improved work performance with the employee. This may include identifying and providing supplemental training or reading, on-the-job training, and other developmental activities, as appropriate, to help improve employee performance, especially when performance falls below the "Meets" level in one or more aspects.

    5. Continue to monitor the employee’s work performance until the work performance improves. Frequently review and discuss work performance with the employee.

    6. If performance is below the "Fully Successful" level and the employee does not improve his or her performance, continue to hold progress reviews to provide the employee an opportunity to raise the level of his or her work performance.

6.430.2.3.4  (01-01-2007)
Marginal and Unacceptable Performance

  1. Supervisors must provide assistance to employees at any time during the appraisal period that performance is determined to be " Unacceptable" in one or more CJEs or the Retention Standard.

  2. The supervisor must consult with their servicing Labor Relations/Employee Relations Office regarding any performance rating of "Unacceptable " or "Minimally Successful" to ensure that all parties understand the implications of failing to improve.

  3. Employees who do not meet the Retention Standard, or are performing below "Fully Successful" in any of the CJEs should be counseled as early as possible in the appraisal period. Failure to improve or to sustain a "Fully Successful" rating could impact an employee’s ability to remain in his or her position.

  4. Before a supervisor begins the formal process of taking a performance-based action, the supervisor needs to be aware that he or she has certain options. The law provides for two different processes for taking performance-based actions:

    1. If a performance-based action is taken under 5 CFR Part 432, a formal opportunity to improve is required.

    2. If a performance-based action is taken under the adverse action procedures of 5 CFR Part 752, an opportunity period is not required.

      Note:

      Regardless of the process used, the supervisor must contact the servicing Labor Relations/Employee Relations Office for assistance.

  5. "Unacceptable" ratings must be reviewed and approved by an official higher than the rating official.

  6. When an employee's performance fails to meet established performance expectations at an acceptable level in one or more CJEs or the Retention Standard, the supervisor must notify the employee in writing. This notice must advise the employee of the following:

    1. That his or her performance is unacceptable.

    2. Which CJEs are not being performed in an acceptable manner.

    3. What is required to perform at the rating level of "Fully Successful" or above.

    4. Any assistance that will be provided to the employee.

    5. What the reasonable period to demonstrate acceptable performance will be.

    6. Failure to perform at an acceptable performance level may result in removal, reduction in grade, withholding of a WIGI, or reassignment depending upon the performance factors.

  7. The employee must be provided a minimum of 60 days during which to raise his or her work performance to an acceptable level. While a rating of record showing the "Unacceptable" performance is not required at this time, the supervisor must communicate to the employee in writing the specifics for the "Unacceptable" rating.

  8. If an employee’s performance does not improve to an acceptable level (i.e., Minimally Successful), an adverse action may result (e.g., reduction in grade, reassignment, or removal). Contact the servicing Labor Relations/Employee Relations Office before initiating any formal performance based action.

    Note:

    For additional information, see IRM 6.432.1, Reduction in Grade and Removal Based on Unacceptable Performance, Policies, Authorities, Requirements, and Procedures.

  9. If the employee demonstrates acceptable performance during the opportunity period, the rating official retains the notice of unacceptable performance in the EPF for one year from the date the opportunity period became effective.

    1. In accordance with 5 USC §. 4303(d) if, because of performance improvement by the employee during the notice period, the employee is not reduced in grade or removed, and the employee's performance continues to be acceptable for one year from the date of the advance written notice, any entry or other notation of the unacceptable performance for which the action was proposed must be removed from any record, manual and automated, relating to the employee.

    2. The rating official is responsible for removing and destroying such records from the EPF and for initiating removal from the Service’s automated personnel records.

  10. Saving Provision – Any administrative action initiated (e.g., an action taken against "Unacceptable" employees under 5 USC § 4303) must continue to be processed consistent with the procedures and requirements of the program in effect when the action was initiated.

  11. A rating of "Minimally Successful" or " Unacceptable" will also lead to the employee’s ineligibility to receive a WIGI, career ladder promotion, or to complete his or her probationary period.

    Note:

    Exhibit 6.430.2-3 shows the WIGI process and what to do if performance is below "Fully Successful."

6.430.2.3.5  (01-01-2007)
Employee Performance File (EPF)

  1. The EPF is a system consisting of all performance ratings and other performance-related records maintained on an employee in accordance with 5 CFR 293, Subpart D.

    Note:

    For additional information on EPFs, see the Employee Resource Center Guide for Managers at http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm .

  2. Management is responsible for creating records concerning employee performance and maintaining them in accordance with the Privacy Act and Freedom of Information Act regulations.

  3. At a minimum, the EPF should contain forms and documents which:

    1. Record and support the performance appraisal and individual performance plans.

    2. Are used by the supervisor to recommend a personnel action affecting an employee when the basis for the action is performance related.

    3. Are furnished in support of recommended actions and the agency’s final decision on the matter.

      Note:

      Other types of documents and forms may include Individual Development Plans (IDPs), recommendations for training that are performance-related, and copies of supervisory counseling session records resulting in performance-based personnel actions.

  4. The following documents must be maintained for four years:

    • Form 6850-BU, Bargaining Unit Performance Appraisal and Recognition Election; Form 6850-NBU, Non-Bargaining Unit Performance Appraisal; or previous editions

    • The CJE performance plan document

    • Progress review(s) documentation

    • Employee self-assessments

    • Documented workload reviews, case file reviews, and job visitations

    • Any other documentation that supports the performance rating

  5. The supervisor must keep performance records in the EPF as long as necessary, if needed in connection with a grievance, appeal, or judicial proceeding.

  6. For employees who are permanently changing positions within the IRS, the supervisor will ensure the employee’s entire EPF is forwarded to the gaining supervisor.

  7. For employees who are permanently changing positions outside the IRS, or who are leaving (e.g., resigning or retiring) from the IRS, the supervisor must remove the last four performance appraisals from the separating employee’s EPF, attach the appraisals with the employee’s appropriate CJE performance plans to Transmittal Form 3210, and forward the package to the following address: Internal Revenue Service, 440 Space Center Drive, Lee's Summit, MO 64064.

  8. The National Archives and Record Agency staff will ensure the performance appraisals with appropriate CJE performance plans are filed in the official personnel folder (OPF) before being sent to the Federal Records Center if the employee resigns or to the gaining agency if the employee transfers.

  9. Supervisors must destroy any remaining performance related documents unless such records are needed in connection with a grievance, appeal, or judicial proceeding.

6.430.2.4  (01-01-2007)
Step 3: Evaluating Performance

  1. During this step, the supervisor completes the employee’s performance appraisal and conducts a performance appraisal meeting with the employee.

6.430.2.4.1  (01-01-2007)
The Annual Performance Appraisal Process

  1. All employees who have served the minimum appraisal period of 60 days are entitled to an annual performance appraisal that becomes the rating of record.

  2. Permanent supervisors and employees who are temporarily promoted or detailed to a supervisory position may complete the annual performance appraisals for their employees.

  3. The supervisor should consider the following when evaluating performance for an annual appraisal:

    1. Position description

    2. CJE performance plan (CJEs and performance aspects)

    3. Mid-year and other progress reviews

    4. Employee’s work products (management briefings, memos)

    5. Employee’s self-assessment

    6. Feedback from coworkers, taxpayers, and other customers

    7. Team assignments and contributions to work group

    8. Special achievements

      Note:

      For more information on the various reasons for performance appraisals, see Exhibit 6.430.2-4.

6.430.2.4.2  (01-01-2007)
Appraisal Period

  1. Bargaining unit and non-bargaining unit employees covered by CJE performance plans are evaluated in accordance with the employee’s last digit of his or her Social Security Number (SSN). The schedule for appraisal periods and due dates is shown in the National Agreement.

  2. In addition, the appraisal period will begin each time an employee is assigned to a new position for at least 60 days (e.g., temporary promotions, details, projects, or task forces) or issued a new CJE performance plan.

  3. If the employee has not been observed by the current or another supervisor for 60 days on his or her performance plan at the time the employee's annual rating is due, the supervisor must:

    1. Ensure that a performance plan has been issued.

    2. Ensure that the employee has signed the performance plan.

    3. Postpone any rating until the employee’s performance has been observed on a signed performance plan for a minimum of 60 days.

    4. Use the employee’s existing rating of record as the current rating of record until the new appraisal is prepared.

  4. A new performance plan is not required for an employee returning to his or her permanent position following a temporary personnel action if the employee is returning during the same appraisal cycle. In this case, the supervisor of the employee’s permanent position may reinstate the performance plan previously in effect rather than complete a new performance plan. The time previously accrued under the original performance plan would count toward the 60-day period for rating eligibility.

6.430.2.4.2.1  (01-01-2007)
Performance Appraisal Due Dates

  1. The supervisor must complete the employee's annual appraisal for both bargaining unit and non-bargaining unit employees within the scheduled time limits shown in the National Agreement, provided the employee has been observed for 60 days or more against his or her signed performance plan during the appraisal period.

  2. The supervisor must submit the employee's annual appraisal to the servicing IRS Payroll Center by the date determined by his or her division or function.

  3. Departure appraisals are required for temporary assignments of 60 days or more during the appraisal period. These appraisals should be completed within 30 days after the employee completes the temporary assignment and should be forwarded to the supervisor responsible for assigning the overall rating.

    Note:

    For more information concerning departure appraisals, see the discussion on departure appraisals in IRM 6.430.2.5.1, IRM 6.430.5, and Exhibit 6.430.2-4.

6.430.2.4.2.2  (01-01-2007)
Extension of the Appraisal Period

  1. When an annual rating of record cannot be prepared at the specified time, the appraisal period shall be extended for the minimum appraisal period of 60 days to meet the conditions necessary to complete a rating of record.

  2. To extend the appraisal period, the employee must be in work status on the appraisal period ending date and have some performance under a signed performance plan during the appraisal year. The supervisor must decide to extend the employee’s appraisal year on or before the employee’s appraisal period ending date.

  3. The employee is "Not Ratable" if all of the following conditions exist:

    1. The employee has less than 60 days performance under a signed performance plan during the appraisal year.

    2. The employee’s appraisal period has ended.

    3. The employee is not in work status on the appraisal period ending date.

      Note:

      See IRM 6.430.2.5.5 for more information on "Not Ratable" determinations.

  4. Situations in which an extension may occur:

    1. To meet the 60-day minimum performance appraisal period.

    2. To provide a new supervisor an opportunity to observe an employee’s performance against current requirements when information concerning the employee’s past performance is not available.

    3. To appraise an employee whose overall performance has been less than acceptable due to personal circumstances, (e.g., extended illness or other circumstances) and there is evidence of improvement in the employee’s performance.

    4. To provide a performance improvement period to an employee who was previously notified of failure to meet one or more performance standards.

  5. An extension of the appraisal period will not affect the next appraisal "period covered" ending date; however, it shortens the next "period covered" (specifically, the "from" date) by the length of the extension.

  6. When the appraisal period is extended, the supervisor shall immediately inform the employee and the reviewing official.

  7. There is no need to notify the IRS Payroll Center when a performance appraisal period is being extended because postponements are not tracked by the automated personnel system.

  8. Supervisors should submit the postponed annual appraisal to the IRS Payroll Center after the extended appraisal period is completed and the rating of record is assigned.

6.430.2.4.2.3  (01-01-2007)
Dates on the Performance Appraisal Form

  1. The supervisor should accurately annotate the appraisal period on the appraisal form.

  2. The date that the annual appraisal period ends will normally be the "to" date under period covered on the performance agreement form.

  3. If an employee's departure from a permanent position is within 60 days from the date the appraisal period ends, the "to" date should reflect the actual departure date since that date reflects the date the employee actually departed his or her position.

  4. The entire appraisal period including any extensions necessary should be indicated under the period covered.

6.430.2.4.3  (01-01-2007)
Employees Serving Probationary Periods

  1. Probationary employees are included in the schedule shown in the National Agreement. Their scheduled annual appraisal period is based on the last digit of their SSN. If the probationary employee has at least 60 days under a signed performance plan (Form 6774, Receipt of Critical Job Elements and Retention Standard) at the time the annual rating is due, the supervisor must prepare a Form 6850-BU or Form 6850-NBU even if the employee has not been in the position for a full year.

  2. The supervisor should begin monitoring probationary employees immediately to determine if they are able to perform the work, and are otherwise suited for retention in their position. Although formal performance improvement plans are not required for probationary employees, the supervisor should provide the probationary employees who are not meeting their CJE performance plan with sufficient information to help them understand how they are failing and how they can improve.

  3. If the probationary employee's performance does not improve, then the supervisor should immediately begin action to terminate the employee from the position and/or Federal service.

  4. Supervisors should consult with the servicing Labor Relations/Employee Relations Office regarding any performance rating of "Minimally Successful" or "Unacceptable" to ensure that all parties understand the implications of failing to improve.

  5. A rating of "Fully Successful" or higher, rendered early during the probationary period does not preclude a subsequent decision that the employee is not performing at the expected level, or is otherwise unsuitable to be retained. However, the supervisor should provide specific examples of how performance deteriorated after the rating was assigned if the decision to remove during probation is for unacceptable performance.

6.430.2.4.4  (01-01-2007)
Minimum Appraisal Period for Full Time Union Representatives

  1. Refer to the National Agreement for more information.

6.430.2.4.5  (01-01-2007)
Self-Assessments

  1. Self-assessments are narrative descriptions or lists of accomplishments that the employee develops to describe his or her realization of goals, objectives, achievements, and significant accomplishments or challenges during the specified appraisal period.

  2. An effective self-assessment describes the specific actions taken by