6.350.1  Use of Non-Reduction in Force (RIF) Job Abolishment Procedures

Manual Transmittal

August 16, 2013

Purpose

(1) This transmits revised IRM 6.350.1, Job Abolishment Procedures - Non-Reduction in Force (RIF).

Material Changes

(1) IRM 6.350.1.8 - List additional procedures for reestablishing positions that have been abolished by use of Voluntary Incentive Separation Payment (VSIP).

(2) Exhibit 6.350.1-1 - Changes to branch name.

(3) Exhibit 6.350.1-3 - Policy 26 was superseded by IRM 6.335.1, Promotion and Internal Placement dated, December 29, 2009.

Effect on Other Documents

This revised IRM supersedes IRM 6.350.1 dated, January 26, 2010.

Audience

All Business Units, Operating Divisions and Functions

Effective Date

(08-16-2013)

Related Resources

Title 5, Code of Federal Regulations (CFR) § 353.106( c)(2) and 353.209(b)(2)

5 CFR § 330.604-609

5 CFR § 752.401

5 CFR 536.202 & 302

U.S. Code 5 USC § 3403

5 USC § 7513 and 7701

IRM 1.2.45.2, Delegation Order 6-1, Authority to Create and Abolish Positions

IRM 6.330.1, Recruitment, Selection , and Placement

IRM 6.752.2, Removal, Suspension for More Than 14 Days, Reduction in Grade or Pay, or Furlough for 30 Days or Less

IRM 6.536.1, Grade and Pay Retention, October 15, 2010

Articles 15, 19, 20, 39, 41, and 51 of the NA between the Internal Revenue Service (IRS) and NTEU

Section 44A1.1-2(A) of Chapter 44 of the CSRS/FERS Handbook

Section 44A2.1-4(F) of Chapter 44 of the CSRS/FERS Handbook

Section 44A2.1-4(H) of Chapter 44 of the CSRS/FERS Handbook

HCO Policy Number 78, Voluntary Relocation Incentives, June 3, 2005

OPM Form 1510, Certification of Agency Offer of Position and Required Documentation (for Discontinued Service Retirement Under CSRS or FERS).

Rules 21, 22 and 64 of Table 31-B of Chapter 31, Separations By Other Than Retirement, Guide to Processing Personnel Actions

David A. Krieg
IRS Human Capital Officer

6.350.1.1  (01-26-2010)
Applicability

  1. This manual chapter applies to non-RIF job abolishment procedures only. Job abolishments involving RIF procedures are outside the scope of this chapter.

6.350.1.2  (08-16-2013)
Definitions

  1. Business Units (BU) - Includes all IRS organizations including top-level organizations reporting to the Commissioner, Services and Enforcement organizations, and Operations Support functions.

  2. 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.

  3. Discontinued Service Retirement (DSR) - Provides an immediate, possible reduced annuity for employees who are separated against their will. Under DSR, the key is the involuntary nature of the separation. Employees who are separated for cause on the charges of misconduct or delinquency are not eligible for a DSR.

  4. Job abolishment - The actual termination of a position, with the duties being eliminated entirely or combined with the duties of another position or positions. Job abolishment does not involve situations where:

    1. There is no material change in official job duties and responsibilities.

    2. The position has merely been redescribed.

    3. A paperwork transaction eliminates one position and creates another.

    4. There is a change in title and/or series only.

  5. Reasonable offer - For this manual chapter, an offer of a position to an employee which meets all of the following conditions:

    1. Offer is in writing and includes a copy of the official position description of the position being offered;

    2. Qualification requirements for the position are met;

    3. Grade/band (or equivalent) and commuting area are the same as the abolished position (can be outside the commuting area if geographic mobility is a condition of employment);

    4. Tenure must be equal to that of the permanent position; and

    5. Work schedule is the same as the permanent position.

  6. Tenure - The type of appointment an employee holds. The tenure groups are:

    1. Tenure Group 1: Permanent appointment employees who are not serving a probationary period and have three or more years of service;

    2. Tenure Group 2: Permanent appointment employees who are serving a probationary period and/or have less than three years of service; and

    3. Tenure Group 3: Employees who are on term, indefinite, or other non-status appointments.

  7. Voluntary Change to Lower Grade/Band - An employee’s acceptance of a formal (written) offer of voluntary change to lower grade/band within the employee’s commuting area to a position that is not lower than 3 grade/band levels or 3 grade/band intervals below the employee’s position of record. Employees who accept such offers will be offered optional grade retention if they meet the regulatory criteria. If they do not meet the regulatory requirements for optional grade retention, they will be offered optional pay retention. Acceptance of such an offer must be strictly voluntary. For purposes of this IRM, offers of voluntary changes to lower grade are not reasonable offers.

6.350.1.3  (01-26-2010)
Coverage

  1. This IRM applies to competitive service employees in tenure groups 1 or 2 and in grade/bands GS-15 and below, and equivalents. It does not apply to employees designated as SES-in-Waiting who are participants in the Candidate Development Program.

6.350.1.4  (08-16-2013)
Resolving Job Abolishment Issues

  1. Management usually resolves job abolishment issues in one of the four ways outlined below. Since this manual chapter covers Non-RIF job abolishment procedures, only those noted in Options 2 through 4 apply.

    1. Option 1. Using the RIF process: Management may abolish positions through RIF procedures in accordance with the provisions of 5 CFR § 351 and Article 19 of the National Agreement II (for bargaining unit employees).

    2. Option 2. Outside the RIF process: Management may abolish one or more positions without resorting to RIF procedures. Management may offer impacted employees the opportunity to apply for DSR if they are eligible. If the employees are eligible for DSR and decline to apply for it, management will attempt to place them using options 3 or 4 below.

    3. Option 3. Outside the RIF process: Management may abolish one or more positions without resorting to RIF procedures. Management may make impacted employees reasonable offers which they can accept or decline or may process directed reassignments within or outside the commuting area. A directed reassignment outside the commuting area is not a reasonable offer unless the employee has signed a mobility agreement as a condition of employment.

    4. Option 4. Outside the RIF process: Management may abolish one or more positions without resorting to RIF procedures. Management may formally offer impacted employees voluntary changes to lower grade/band to positions that are within their commuting area and are no lower than 3 grade/band levels or 3 grade/band intervals below their positions of record. Employees who accept such offers will be offered optional grade retention if they meet regulatory criteria for it. If they do not meet the regulatory requirements for optional grade retention, they will be offered optional pay retention. Employees will not be penalized if they decline to accept voluntary changes to lower grade.

6.350.1.5  (08-16-2013)
Employee Options

  1. When an employee’s position is abolished, management may offer the employee the opportunity to apply for DSR if eligible. Management may attempt to place the employee in a vacant position in the same series, grade/band (or equivalent), and commuting area as the position that has been abolished--provided the affected employee meets the qualification requirements for the position. If a position cannot be identified, the employee may be placed in a vacant position at the same grade/band (or equivalent) as the abolished position, within or outside the commuting area, if the affected employee is qualified for the position. Management may also offer an employee a voluntary change to lower grade/band to a position that is not lower than 3 grade/band levels or 3 grade/band intervals below their positions of record. Management must ensure that employees are not coerced into accepting changes to lower grade/band. An employee who believes coercion has occurred should consult the local Labor Relations Office. An employee who is within the bargaining unit may wish to contact a union official. Where an employee cannot be placed through one of these methods, action will be taken under RIF procedures. When that occurs, the policies and procedures outlined in this chapter will not be followed.

6.350.1.6  (08-16-2013)
Identical Positions

  1. In most cases, RIF procedures must be followed when it is not possible to identify which employees’ positions have been abolished. This occurs when one or more of a group of identical positions are abolished, IRS reduces the number of employees performing the same work, and it is not possible to identify which employees’ positions have been abolished. This chapter will not be used when this situation occurs.

  2. When IRS uses generic position descriptions for multiple positions, and there are substantial differences in the actual duties performed, the positions are different for job abolishment purposes if the differences are officially recognized and well documented.

  3. To properly document the differences between positions that appear to be identical, the Director of the Embedded Human Resources Office, or the equivalent, must provide a signed statement of differences. The statement of differences must indicate how the positions differ in terms of:

    1. the subject matter/tasks performed by the incumbents of the positions;

    2. the knowledge, skill, and abilities described in vacancy announcements for the various positions; and/or

    3. the work reports and products developed by the incumbents.

  4. When more than one position exists under a single position description and there are substantial differences in the positions (as described above), an application for DSR based on position abolishment must be accompanied by a written statement of differences. The statement of differences will become a part of the case file, and will explain how the position being abolished is different from all other positions under the same position description, as described in item 3, above.

6.350.1.7  (08-16-2013)
Procedures

  1. Employees who receive a notice of job abolishment without a specific offer will be considered surplus. Those who receive a notice of proposed removal for declining a directed reassignment are considered displaced employees. See Exhibit 6.350.1-1 for the steps in the job abolishment process, Exhibit 6.350.1-2 for a sample job abolishment letter offering DSR, and Exhibit 6.350.1-3. for a sample letter offering a voluntary change to lower grade/band. When a directed reassignment is planned, advice, processes and notices should be obtained from the Workforce Relations Division. The actions taken under this chapter are dictated by the employees’ acceptance or non-acceptance of the positions offered.

  2. When an employee accepts, in writing, a directed reassignment within the commuting area, the employee is placed in the position represented by the offer. The employee is ineligible for CTAP.

  3. When an employee accepts, in writing, a directed reassignment outside the commuting area:

    1. The employee is placed in the position represented by the offer.

    2. The employee is reimbursed for real estate and moving-related costs of the geographic relocation.

    3. The employee is ineligible for CTAP.

  4. When an employee declines, in writing, a directed reassignment within the commuting area, the employee is removed for failure to accept the directed reassignment.

    1. The declination results in the initiation of removal procedures under 5 CFR § 752.

    2. The servicing labor relations office is contacted for assistance in beginning the removal process.

    3. The employee is ineligible for CTAP

    4. The employee is ineligible for DSR or severance pay.

  5. When an employee declines, in writing, a directed reassignment outside the commuting area (and the employee signed a mobility agreement as a condition of employment):

    1. The declination results in the initiation of removal procedures under 5 CFR § 752. The servicing labor relations office is contacted to begin removal procedures.

    2. The employee is ineligible for DSR or severance pay.

    3. As circumstances within the organization change, management may make the employee a better offer if one becomes available before the effective date of the removal.

    4. The employee retains CTAP eligibility until the removal action has been processed.

    5. After removal, the employee is ineligible for placement under the Interagency Career Transition Assistance Plan (ICTAP).

  6. When an employee declines, in writing, a directed reassignment outside the commuting area, and was not required to sign a mobility agreement as a condition of employment, the employee is removed for failure to accept the directed reassignment.

    1. The declination initiates removal procedures under 5 CFR § 752. The servicing labor relations office is contacted to begin removal procedures.

    2. As circumstances within the organization change, management may make the employee a better offer if one becomes available before the effective date of the removal.

    3. The employee is eligible for either DSR or severance pay, depending upon eligibility for an immediate annuity.

    4. The employee continues to receive CTAP eligibility until the effective date of the removal.

    5. After the effective date of the removal, the employee is eligible for placement under ICTAP.

    6. The employee receives selection priority for those positions in any agency (including IRS) if the employee applies and is determined well qualified.

  7. When an employee accepts, in writing, a voluntary change to lower grade/band to a position that is within his or her commuting area and is not lower than 3 grade/band levels or 3 grade/band intervals below his or her position of record, the employee is placed in the position represented by the offer. Employees who accept such offers are offered optional grade retention if they meet the regulatory criteria. If they do not meet the regulatory requirements for optional grade retention, they are offered optional pay retention. (See IRM 6.536.1, Grade and Pay Retention.) The employee is ineligible for CTAP on the date he or she accepts the position.

  8. If an employee declines, in writing, a voluntary change to lower grade/band, the employee is not penalized for the declination (will not be perceived as having declined a reasonable offer, since this document discusses only Non-RIF job abolishment procedures). Employees must not be coerced into accepting changes to lower grade/band. Such actions must be voluntary. As circumstances within the organization change, management may make the employee a better offer if one becomes available. The employee is eligible for either DSR or severance pay, depending upon eligibility for an immediate annuity. The employee continues to receive surplus CTAP eligibility until the employee is placed, accepts DSR or voluntary retirement, or is removed.

  9. Vacant positions and an employee’s eligibility for DSR. If an employee’s position is abolished, and a vacant position is available in the employee’s same grade/band (or equivalent) and operating, support, or functional division and commuting area, and the employee is at least minimally qualified for the position, then management should consider offering the position to the employee. If management chooses not to offer the position to the employee, the employee is still eligible for DSR if all other DSR requirements described above are met.

  10. Reestablishing positions that have been abolished. Abolished positions should not be re-established or filled for at least 1 year after the abolishment. This includes filling the same position in the same location as a position which a buyout recipient separated. It does not cover positions abolished where the voluntary separation incentive payment (VSIP) plan indicated the position will be filled by an individual with different skills or positions filled at a location that is different from the location where the VSIP recipient separated. If there is a critical need to reestablish a position less than 1 year after job abolishment, the Business Unit (BU) should submit the following:

    • The request should contain the reason(s) for the establishment; including why the need for reestablishment could not have been foreseen when the position was abolished

    • The request should then be forwarded to Human Capital Office, Worklife, Benefits and Engagement; Restructuring, Planning and Leave Share; and Workforce Restructuring Services (HCO, WBE, RPLS, WRS), for coordination of approval by the IRS Human Capital Officer (IRS HCO).

    When an employee has been placed in a new position due to position abolishment, and the old position is reestablished within 3 years of the abolishment, an employee is given selection preference, if application is made within 15 calendar days of receiving written notice from the employer. The Embedded Human Resources Office or the Head of the Business Unit, if there is no Embedded Human Resources Office, must provide the affected employees a written notice of the reestablishment of their previously abolished positions. If there are two or more applicants for a reestablished position, the most senior applicant (using IRS entrance on duty date), who meets the position requirements, will have preference.

  11. Appeal rights. An employee with 1 year or more of current continuous service who is removed due to circumstances related to the abolishment of his or her position may appeal the abolishment to the Merit Systems Protection Board (MSPB). As an alternative to an appeal to MSPB, a bargaining unit employee may appeal a job abolishment decision, with the consent of the Union, to binding arbitration in accordance with the National Agreement between IRS and the National Treasury Employees Union. If the employees are within the bargaining unit, they may elect to file a grievance, with subsequent invocation to arbitration, under the National Agreement (NA) or appeal to MSPB under 5 USC 7701, but not both. Management must inform these employees of these facts, and provide information about filing deadlines, filing procedures, etc.

  12. Employees on military leave. If an employee is on military leave and his or her position is abolished, IRS must reassign the employee to another position of like status and pay upon return to duty. An employee on military leave may not be demoted or separated from civilian service except for cause or performance. If the employee performed military service for more than 30 days but less than 181 days, he or she may not be discharged, except for conduct or performance, within 6 months of his or her return to duty. If the military service was more than 180 days, the employee may not be discharged, except for conduct or performance, within 1 year after returning to duty. (See 5 CFR § 353.209(b)).

6.350.1.8  (08-16-2013)
Job Abolishment Timeframes

  1. When an employee’s position is abolished, steps must be taken to remove the employee from the position and eliminate the position.

  2. An employee who declines a directed reassignment will be removed from Federal service using the procedures in 5 CFR § 752, Adverse Actions, and section 6.752.2 of the Internal Revenue Manual (IRM). The steps outlined in section 6.752.2 of the IRM, in conjunction with any required steps for removal actions for bargaining unit employees, will govern the amount of time required to effect the removal. Removal for failing to accept a directed reassignment is a non-conduct, non-performance action.

  3. When bargaining unit employees are removed for the reasons described above, the employees must be given written notice specifying the reasons for the proposed action thirty (30) calendar days in advance. An employee’s request for an oral and/or written reply must be received by the employer within a reasonable time after receipt of the proposed action. An employee’s request for an oral reply must be made within seven (7) calendar days of receipt of the proposal letter. Any documents not submitted by the employee at the time of the oral reply, but received within five (5) days of the oral reply, where practicable, will be included in the reply record.

  4. When non-bargaining unit employees are removed as described above, they must be given 30-day advance written notice specifying the reasons for the proposed action. An employee must make an oral or written reply within 15 calendar days of receipt of the proposed action. An employee must request an oral reply within seven (7) calendar days of receipt of the proposal letter. Any documents not submitted by the employee at the time of the oral reply, but received within five (5) days of the oral reply, where practicable, will be included in the reply record.

  5. Bargaining unit employees are reassigned pursuant to Article 15 of the National Agreement II. If a bargaining unit employee refuses a reassignment under circumstances requiring removal, the procedures in Article 39 of the National Agreement II will govern the amount of time required to effect the removal.

Exhibit 6.350.1-1 
Steps in the Job Abolishment Process

1. Management decides to abolish one or a group of positions for business-based reasons.

2. Management provides the business case for job abolishment(s) to the Workforce Restructuring Services (WRS), Restructuring, Planning and Leave Share (RPLS), and Worklife, Benefits and Engagement (WBE), Human Capital Office. If the job abolishment impacts other Business Units, the Business Unit will be requested to brief the IRS Human Capital Officer, who will determine whether the business case will be shared with an Executive Reviewing Body. The business case will include the reasons for the abolishment, including the way(s) in which the organizational structure, workflow, mission accomplishment, etc., will be enhanced by the elimination of the position(s). The request will also include information about any job offers the requesting office will make to the impacted employee(s). Management should consult with their Embedded Human Resources Office and the WRS in developing its business case. WRS will coordinate a review of the business case with all relevant support functions.

3. After review by the appropriate organization(s), management will consult with its Embedded Human Resources staff and WRS, for advice about job abolishment procedures. Management should consult with the Employment, Talent and Security Division about employee rights and entitlements, and with the Workforce Relations Division, Labor Relations Strategy and Negotiations, for advice about labor relations—including advice about any required NTEU notifications.

4. If the circumstances support the use of Non-RIF job abolishment procedures, the impacted employees will be issued job abolishment letters. ( Exhibit 6.350.1-2. and Exhibit 6.350.1-3., sample letters.) Where actions are taken that will entitle bargaining unit employees to CTAP eligibility, NTEU must be given advance notice of the action. See Article 51, section 2D, of the National Agreement II (NA). Management must also inform bargaining unit employees, in writing, of the results of their applications for local commuting area jobs and provide an orientation session on the use of transition services for surplus and displaced bargaining unit employees. See Article 51, Sections 4B and 4C of the NA.

5. Management will be available to respond to questions from employees.

6. Embedded Human Resources staff and others performing the staffing function will determine vacancies, administer CTAP, etc., to assist the impacted employees with placement in appropriate positions wherever possible. To ensure that the IRS CTAP and ICTAP listings are properly maintained, they will provide the appropriate Employment, Talent and Security, Employment Office Database Administrator with information regarding each job abolishment, each job-abolishment-related CTAP placement, and each job abolishment-related separation.

7. Management will initiate Personnel Action Requests (PAR) to accomplish each job abolishment. The PAR actions will be processed by the appropriate Payroll Center.

Exhibit 6.350.1-2 
Sample Specific Written Notice of Job Abolishment - Without Offer

DATE:

__________________

__________________

____________, XX XXXXX

Dear _____________:

This is to advise you that your position of GS/IR-XXXX-XX, position description number XXXXXX located in the _______________, __________, _, is being abolished effective on or about _____________, XXXX. (Note to HR: Select a date that is at least 110 days and not more than 180 days later than the date of this letter. Prior to sending the letter, begin working with your servicing Labor Relations Specialist to observe the notices and timeframes involved in the job abolishment process.) The position is being abolished as a result of restructuring of the XXXX Organization. We do not know at this time how the abolishment of your position will affect you, other than you will no longer occupy your present position. We will attempt to find a position to offer you at your same or lower grade or offer you Discontinued Service Retirement (DSR). If these options do not result in your placement or retirement, you could be removed from the Internal Revenue Service (IRS). Formal removal procedures will be followed if removal becomes necessary. We are advising you of this at this time to assist you in your personal planning. This action is being taken through non-reduction in force procedures.

As a result of the abolishment of your position, you are designated as a surplus employee and are eligible for entitlements under the Career Transition Assistance Plan (CTAP). CTAP entitles you to selection priority for any positions at or below your current grade/band of record for which you apply and for which you are found to be well qualified within the local commuting areas of the Department of the Treasury. In addition, IRS will provide you with a variety of career transition services, including outplacement assistance, training opportunities, etc., to assist you in obtaining a permanent position. Please contact your servicing employment office or contact the Employee Resource Center (ERC) for additional information on placement services at VOICE: 1-866-7HELP4U (1-866-743-5748) or TTY: 1-866-92-HELPU (1-866-924-3578). You may also obtain information on how to contact the ERC through the IRS web page at http://erc.web.irs.gov. You can locate your servicing employment office at http://hco.web.irs.gov/pdf/emplcontacts.pdf.

You may qualify for DSR if you have at least 25 years of creditable service or are at least 50 years of age with 20 or more years of creditable service. This specific written notice serves to notify you of your eligibility to apply for DSR. If you meet the requirements for DSR and choose to apply for it, please advise me by ____________, XXXX, to avail yourself of this option. Please use the attached Discontinued Service Retirement (DSR) Reply Form for that purpose. You may contact a Retirement Specialist through the ERC in the manner described above. (Note to Embedded Human Resources Office: When an employee has been offered DSR and accepts it, the servicing Embedded Human Resources Director, or the person performing that function, must sign a completed OPM Form 1510, Certification of Agency Offer of Position and Required Documentation (for Discontinued Retirement Under CSRS or FERS). The signed and dated Form 1510 must be included with the employee’s DSR application when it is forwarded to OPM.)

IRS will attempt to place you into a continuing position for which you are qualified. However, if you qualify for and are offered a position within your commuting area (or outside your commuting area, if you signed a mobility agreement as a condition of employment at your official grade/band of record), you will no longer be eligible to apply for DSR. If you elect to apply for DSR, IRS will no longer attempt to place you in a continuing position.

To be eligible for severance pay, you must have been removed by involuntary separation or have resigned after receiving a specific written notice of removal effective on a particular date. Also, you must not be eligible for an immediate annuity, and you must not have declined, in writing, a reasonable offer.

Be assured that this job abolishment is in no way reflective of your performance or conduct as an IRS employee. Please take advantage of all opportunities provided to you.

If you have any questions concerning the abolishment of your position, please contact your manager or your servicing personnel office.

Sincerely,

(Insert Name)_____________

Director of (Insert Business Unit)

Attachment

DISCONTINUED SERVICE RETIREMENT (DSR) REPLY FORM

Employee’s Acceptance or Declination of Discontinued Service Retirement

A. Requirements for Discontinued Service Retirement (DSR):

An employee whose position has been abolished is eligible for DSR if he or she:

1. has 25 years of qualifying service, or

2. is at least age 50 with 20 or more years of qualifying service.

B. Please complete items 1 and 2, below.

1. Place an ‘x’ beside the response you wish to make:

a. _______ Based on the information in A, above, I believe that I am eligible for DSR.

b. _______ Based on the information in A, above, I believe that I am ineligible for DSR.

Complete section 2, below, only if you placed an ‘x’ in item a. above.

2. Place an ‘x’ beside the response you wish to make:

a. ______ I am eligible for DSR, and I plan to apply for it. This is my acknowledgement to you, as you requested in your letter dated ___________________________.

b. ______ I am eligible for DSR, but I do not plan to apply for it. This is my acknowledgement to you, as you requested in your letter dated ___________________________. I recognize that my declination of the opportunity to apply for DSR subjects me to involuntary removal and that my eligibility for CTAP selection priority will terminate on the date of my removal. I will be eligible for ICTAP selection priority for 1 year after my removal.

___________________________________________

(Employee’s Name – Please Print)

____________________________________________

(Employee’s Signature) (Date)

=========================================================================

Note to employee: Please return a signed and dated copy of this form and the attached letter to the person who signed it by __________________________.

Exhibit 6.350.1-3 
Sample Written Notice of Job Abolishment - With Offer of Voluntary Change to Lower Grade/Band

DATE:

__________________

__________________

____________, XX XXXXX

Dear _____________:

This is to advise you that your position of GS-XXXX-XX, position description number XXXXXX, located in the _______________, __________, _, is being abolished effective on or about _____________, XXXX. (Note to HR: Select a date that is at least 110 days and not more than 180 days later than the date of this letter. Before the letter has been sent, begin working with your servicing Labor Relations Specialist to observe the notices and timeframes involved in the job abolishment process. Further note: Per IRM 6.335.1, Promotion and Internal Placement, dated 12-29-2009, selection through competition is required before a non-managerial employee can be placed in a managerial position.) The position is being abolished as a result of the restructuring of the XXXX Organization. This action is being taken through non-reduction in force procedures.

We are offering you the position of ______________________________, XX-XXXX, located in (Branch), (Division), (Business Unit), (City), (State). This is an offer of a voluntary change to lower grade/band within your commuting area. If you accept this offer, you will be offered optional grade retention. If you accept this offer and do not meet the regulatory requirements for grade retention, you will be offered optional pay retention.

You must inform me, in writing, of your acceptance or declination of this position by close of business on _______________. (See the Offer Reply Form, page 3.) As a result of the abolishment of your position, you are designated as a surplus employee and are eligible for entitlements under the Career Transition Assistance Plan (CTAP). CTAP entitles you to selection priority for any positions at or below your current grade/band of record for which you apply and for which you are found to be well qualified within the local commuting areas of the Department of the Treasury. In addition, IRS will provide you with a variety of career transition services, including outplacement assistance, training opportunities, etc., to assist you in obtaining a permanent position. Please contact your servicing employment office or contact the Employee Resource Center (ERC) for additional information on CTAP at VOICE: 1-866-7HELP4U (1-866-743-5748) or TTY: 1-866-92-HELPU (1-866-924-3578). You may also obtain information on how to contact the ERC through the IRS web page at http://erc.web.irs.gov. You can locate your servicing employment office at http://hco.web.irs.gov/pdf/emplcontacts.pdf.

If you do not accept this offer, you will receive selection priority under CTAP. IRS will attempt to place you into a continuing position for which you are qualified.

Be assured that this job abolishment is in no way reflective of your performance or conduct as an IRS employee. Please take advantage of all opportunities provided to you.

If you have any questions concerning the abolishment of your position, please contact your manager or your servicing personnel office.

Sincerely,

(Insert Name)______________

Director of (Insert Business Unit)

Attachment

OFFER REPLY FORM

Acceptance or Declination of an Offer of Voluntary Change to Lower Grade/Band Made as a Result of Non-RIF Job Abolishment

Acceptance of Voluntary Change to Lower Grade/Band

I, ____________________________ , ACCEPT the position offered to me by letter from

(Printed Name)

_____________________________ dated______________. I understand that my acceptance of this offer means that my eligibility for CTAP will terminate on the date when I am placed into the new position.

_______________________________

(Signature) (Date)

=========================================================================

Declination of Voluntary Change to Lower Grade/Band

I, ____________________________ , DECLINE the position offered to me by letter from

(Printed Name)

_____________________________ dated______________. I understand that my declination of this offer will not affect my eligibility for CTAP.

_____________________________________________

(Signature) (Date)

=========================================================================

Note to employee: Please return a signed and dated copy of this form and the attached letter to the person who signed it by __________________________.

(Date)


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