6.751.1  Discipline and Disciplinary Actions: Policies, Responsibilities, Authorities, and Guidance

6.751.1.1  (11-04-2008)
Overview

  1. This IRM states the policy of the Internal Revenue Service (IRS) with respect to discipline. All employees are expected to comply with government-wide standards of conduct as well as local office standards of conduct, work procedures, and office practices established to accomplish the work of the Service. All employees and managers share in establishing and maintaining effective discipline.

  2. To the extent this IRM conflicts with the National Agreement (NA), the NA shall prevail for bargaining unit employees.

  3. For purposes of this IRM, non-disciplinary actions include a clearance letter, a closed without action letter, oral counseling, or a written letter of counseling.

  4. For purposes of this IRM, disciplinary actions include an admonishment or written reprimand.

  5. Disciplinary suspensions and adverse actions are covered in IRM 6.752, Disciplinary Suspensions and Adverse Actions.

  6. Actions managers are considering involving employees in their probationary or trial period (with less than one year of current continuous service) are covered in IRM 6.300, Employment.

  7. This IRM does not cover the following actions

    • A reduction in force action under 5 U.S.C. 3502.

    • A reduction in grade/band or removal under 5 U.S.C 4303.

    • The reduction in grade/band of a supervisor or manager who has not completed the probationary period under 5 U.S.C. 3321(a)(2), if such a reduction is to the grade/band held immediately before becoming a supervisor or manager.

    • An action that terminates a temporary or term promotion and returns the employee to the position from which temporarily promoted or to a different position of equivalent grade/band and pay, if IRS informed the employee that it was to be of a limited duration.

    • The cancellation of a promotion to a position not classified prior to the promotion.

    • Placement of an employee serving on an intermittent or seasonal basis in a temporary non-duty, non-pay status in accordance with conditions established at the time of appointment.

6.751.1.2  (11-04-2008)
Definitions for Purposes of this IRM

  1. Admonishment - the least severe level of discipline. Imposed if management determines disciplinary action is warranted and the misconduct is not serious. It consists of a two (2) step process - first the manager has a discussion with the employee to advise him/her that he/she has engaged in misconduct and that he/she should not repeat the misconduct. The second step of the process is to confirm the discussion with a written summary in a letter.

  2. Alternative Discipline - a non-traditional approach to employee discipline which provides for a variety of both punitive and non-punitive remedial measures designed to address and correct the underlying misconduct.

  3. Bargaining unit employee - an employee included in a bargaining unit certified by the FLRA.

  4. Day - calendar day.

  5. Disciplinary Action - an admonishment, a written reprimand, or a suspension of fourteen (14) calendar days or less. (Disciplinary suspensions are covered in IRM 6.752.1.)

  6. Discipline - measures taken by management that are intended to correct employee misconduct, and encourage employee conduct in compliance with the standards of conduct, policies, goals, work procedures, and office practices of the IRS and the Federal Service.

  7. Employee - an individual in the competitive service who is not serving a probationary or trial period under an initial appointment, or who has completed one (1) year of current continuous employment under other than a temporary appointment limited to one (1) year or less.

  8. Nexus - a reasonable connection or factual relationship between the reasons for the action taken and the efficiency of the Service. Nexus is presumed if the misconduct occurs while on duty or on government premises but must be established if the misconduct occurs while the employee is not on duty or on government premises.

  9. Offense - a violation of law, regulation, rule, policy, or procedure based on an employee's delinquency or misconduct.

  10. Prior Offense - a prior matter for which a disciplinary penalty has been imposed and which is still a matter of record.

  11. Progressive Discipline - imposition of the least serious disciplinary or adverse action applicable to correct the problem, with penalties imposed at an escalating level for subsequent offenses that may or may not be the same or similar to the prior offense.

  12. Reprimand - a disciplinary action, formalized by a letter, used when the misconduct, delinquency, or other action warrants a response more severe than an admonishment, but less severe than an action involving a loss of pay, such as a disciplinary suspension or adverse action.

  13. Substantial Evidence - degree of relevant evidence that a reasonable person, considering the record as a whole, might accept as adequate to support a conclusion, even though other reasonable persons might disagree. This is a lower standard of proof than preponderance of the evidence and is the standard of proof the agency must meet when taking a disciplinary action against an employee.

6.751.1.3  (11-04-2008)
Concept of Discipline

  1. The right to discipline is reserved to management under 5 USC 7106(a)(2)(A). Refer to 6.571.1.2 for the definition of discipline.

  2. The IRS policy is that management will take disciplinary action whenever it is warranted by the employee's misconduct or delinquency.

  3. Employees are required to comply with both the written and unwritten rules governing conduct in the workplace. Their failure to do so will subject them to disciplinary action.

  4. The purpose of disciplinary action is to correct employee misconduct or delinquency that impairs operational effectiveness, or damages the public image of the IRS, thus affecting the efficiency of the Service. The goal is to correct misconduct and modify unacceptable behavior.

  5. No standard schedule of offenses and penalties will be used in the IRS, although a guide that assists management in determining appropriate penalties may be used. Refer to Exhibit 6.751.1-1.IRS Guide to Penalty Determinations http://publish.no.irs.gov/DOCS/PDF/32178F01/PDF. The penalties suggested are guidelines only, and are not mandatory. When contemplating a disciplinary action, the following considerations cannot be stressed enough:

    1. Each case must be considered individually and dealt with on its own merits, with due consideration to the supporting evidence, as well as information supporting the employee's position.

    2. Willfulness (when applicable), prior offenses, and position occupied are among the factors considered when deciding appropriate corrective action.

    3. An analysis by management of the Douglas Factors is required. For a complete discussion of the Douglas Factors, refer to the IRS Guide to Penalty Determinations pages three through five at Exhibit 6.751.1-1.

  6. In the concept of discipline, a primary objective is consistency in actions, that is, essentially similar levels of discipline should be used for instances of misconduct that are similar in nature. The Douglas Factors, described above, assist in achieving that goal. However, when a specific penalty is prescribed by statute, no discretion exists. In these cases, the statutory penalty must be imposed and cannot be reduced. Examples of statutorily imposed penalties are applicable for the willful misuse of a government vehicle and violations of RRA '98 section 1203.

6.751.1.4  (11-04-2008)
Prohibition Against Discrimination

  1. Under no circumstances shall a disciplinary action be based on race, sex, age, religion, color, national origin, sexual orientation, parental status, or protected genetic information, or physical or mental disability, or be in retaliation for a previously filed equal employment opportunity complaint or grievance. Also prohibited, except as may be required by law, are actions based on marital status or partisan political beliefs, affiliations, or activities.

6.751.1.5  (11-04-2008)
Employee Representation

  1. In any discussion with an employee by a management representative in connection with an investigation, the employee has the right to representation, per 5 USC 7114(a)(2)(B)http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00007114----000-.html if all three conditions below are met:

    1. The employee is in a bargaining unit having recognition,

    2. The employee reasonably believes that disciplinary or adverse action may result, and

    3. The employee requests representation by the organization that has exclusive recognition.

  2. This entitlement is referred to as the Weingarten(http://www.lunewsviews.com/your_rights/weingarten_case.htm) provision because of a U.S. Supreme Court decision outlining this type of meeting in the private sector. The Statute extended similar rights to federal sector employees.

  3. In a grievance or appeal, a bargaining unit employee may be represented by an attorney or representative other than the exclusive bargaining unit representative.

6.751.1.6  (11-04-2008)
Progressive Discipline

  1. As a matter of policy, the IRS has adopted the concept of progressive discipline to deal with employee misconduct issues. Management should initially review the misconduct and evidence to determine the lowest level of discipline he/she believes would correct the misconduct. As necessary per business unit procedures, upper levels of management should be consulted. The process begins with the employee's first act of misconduct. If the employee does not correct that misconduct, or engages in other types of misconduct, the disciplinary response will become progressively more severe until the employee corrects his/her misconduct or is removed from the Service. This process does not preclude management from taking a more severe action should individual circumstances warrant. The concept of progressive discipline does not mean that consideration of discipline begins anew when an employee's misconduct varies in form. For example, if an employee is disciplined for leave issues and then is involved in a fight with another employee, the fight would be considered a second offense and the disciplinary action would be more severe than if the misconduct were a first offense.

  2. The manager is responsible for determining if corrective disciplinary action is warranted, and if so, the appropriate level of the discipline to be taken. This is done in conjunction with advice from the servicing LR/ER Field Operations specialist (LRS).

  3. When determining the appropriate penalty for misconduct, deciding officials are required to consider the Douglas Factors named for the case, Douglas v. Veterans Administration, 5 M.S.P.R. 280, (1981) at http://www.lunewsviews.com/your_rights/douglas_factors.htmOne factor the deciding official must consider is the employee's disciplinary history. When a third party determines if there has been past discipline, and if it was considered by the deciding official, the third party does not limit the definition of discipline only to those actions which would be appealable to the MSPB. Rather, since 1981, third parties have consistently and repeatedly used the three-part test set forth in Bolling v. Air Force,9 M.S.P.R. 335, 340 to determine if an action counts as past discipline:

    1. Appellant was informed of the action in writing,

    2. The action is a matter of record, and

    3. Appellant was given the opportunity to dispute the charges to a higher level than the authority that imposed the discipline.

  4. This is the test that will be applied to past discipline, including alternative discipline, to determine if the agency has met its responsibilities under the Douglas Factors.

  5. Alternative discipline (AD) may or may not be appropriate in any given case, but when it comes to finding past discipline, alternative discipline can count, provided the Bollingcriteria have been met. A loss of duties or pay is not required. It is understood that if the appellant waives the right to dispute the charges and the AD documents this waiver, then the third part of the Bollingcriteria has been met.

6.751.1.7  (11-04-2008)
Authority

  1. This IRM supplements the basic provisions of law, government-wide and agency regulations governing disciplinary actions.

  2. Executive Order 9830 at http://www.archives.gov/federal-register/executive-orders/1947.htmlas amended, is the basic authority for disciplinary actions by agencies, as well as Chapter 75 of Title 5, U.S.C. Disciplinary matters are regulated by Parts 752, 771, and 772 of Title 5 of the Code of Federal Regulations (CFR).

  3. IRS delegation orders establish the level of officials authorized to take final action in disciplinary actions. See IRM 1.2.45.6(http://publish.no.irs.gov/IRM/P01/PDF/39614C06.PDF

  4. The business units have issued their particular delegation orders regarding authority in disciplinary and non-disciplinary matters that should be consulted for specific guidance.

  5. As servicing LR/ER Field Operations is responsible for administration of the LR/ER program, consultation with the servicing LR/ER Field Operations specialist is required before the issuance to an employee of notices involving any action covered in this IRM.

6.751.1.8  (11-04-2008)
Human Capital Office (HCO) Responsibilities

  1. The LR/ER Strategic Policy Office, Workforce Relations Division, is responsible for accessing, determining, developing, and evaluating servicewide strategic employee relations policies. This includes the development and issuance of IRS policy for discipline, adverse actions, non-cause actions, and other employee-related activities, including providing appropriate policy interpretations and management implementation guidance and support.

  2. The LR/ER Field Operations staff, Workforce Relations Division, is responsible for:

    1. Providing technical and procedural advice and guidance to management in all disciplinary matters, including TIGTA reports of investigation, employee tax cases, IDRS security violations (note - UNAX cases are handled exclusively by the Centralized Adjudication Branch), and other conduct allegations referred for appropriate action;

    2. Ensuring that proposed disciplinary actions are consistent with similar disciplinary actions taken for similar offenses;

    3. Ensuring that such actions conform to existing laws, rules, regulations, and prior judicial and appeal decisions;

    4. Ensuring that LR case management progresses in a timely manner to achieve the goal of closing cases as quickly as possible, with a maximum of 180 calendar days to close, absent extenuating circumstances;

    5. Ensuring that LR case documentation is complete, and making timely updates to management information systems, such as the Automated Labor and Employee Relations Tracking System (ALERTS);

    6. Providing support to management by drafting letters involving disciplinary or adverse actions. Managers remain responsible for providing day-to-day instruction and guidance to their employees as it relates to managerial expectations for appropriate conduct; and,

    7. Ensuring that follow-up LR actions are taken in a timely manner.

  3. The Employee Issues Branch (EIB) of the Employee Conduct and Compliance Office (ECCO) serves as a control point for a variety of employee and outside customer complaints and issues regarding alleged employee misconduct typically referred from Congress, the Commissioner, or the Treasury Inspector General for Tax Administration (TIGTA).

    1. The EIB may forward these complaints to IRS management for investigation. These are commonly termed "management inquiries."

    2. TheEIB(http://hco.web.irs.gov/Irer/conperf/conductiss/special/mi.htmlportion of the HCO website has links to documents providing the format and standards for management inquiries, as well as guidance on proper handling and control of these inquiries in the i-trak system.

  4. The Employee Tax Compliance (ETC) Branch of ECCO is responsible for identifying employees who may be non-compliant with Federal tax laws.

    1. ETC sends an initial contact letter to the employee requesting an explanation of the potential non-compliance issue.

    2. If the matter remains unresolved, the employee's local management is notified through the servicing LR/ER Field Operations specialist.

  5. The Executive Misconduct Unit (EMU) reports directly to the Director, Workforce Relations Division, and is responsible for coordinating, and handling all matters referred for management action involving Executives (ES and AD), Senior Managers (IR-01), and supervisory/non-supervisory employees at grade GS-15/IR-03 (FM-15). All allegations of misconduct are evaluated by either internal administrative review/inquiry or by a formal investigation conducted by TIGTA.

    1. The EMU analyzes all cases before referring them to the appropriate Division Commissioner or Chief for action.

    2. The EMU provides adjudication guidance and assistance as necessary and requested.

6.751.1.9  (11-04-2008)
Responsibilities of Embedded Human Resources (HR) Staff

  1. The Embedded HR Staff plays a vital role in assisting managers within the respective business units (BU) and WRD staff in the LR/ER program. Examples of the types of assistance provided by Embedded HR Staff members include:

    1. Assistance with overage case management;

    2. Coordination of case processing with BU managers when a delay exists;

    3. Coordination of recommendations with BU managers and the supporting LR/ER office;

    4. Consultation with BU managers and supporting LR/ER specialists on specific cases;

    5. Assistance in implementation of settlement terms as necessary; and

    6. Review and discussion of BU reports on LR/ER cases as necessary.

6.751.1.9.1  (11-04-2008)
Management Responsibilities

  1. Regarding disciplinary issues, supervisors are responsible for maintaining order and discipline in the work place on a day-to-day basis. To accomplish this, it is important that managers:

    1. Ensure a business-like working environment is maintained;

    2. Establish and maintain effective discipline within their work group;

    3. Explain conduct requirements, expectations, and standards the employee is expected to meet when the employee enters on duty, and regularly as an on-going process;

    4. Keep employees informed of acceptable and appropriate conduct requirements, for example, the requirements for security of government equipment and the absolute need for the protection of personally identifiable information (PII);

    5. In conjunction with the servicing LR/ER Field Operations specialist, determine if discipline is warranted, the level of the discipline, and, timely case processing; and

    6. Ensure that all employees under their supervision are treated fairly and with equal consideration.

  2. After consultation with the servicing LR/ER Field Operations specialist, managers should take or recommend disciplinary action when employees deviate from acceptable standards of conduct or when violations occur. It is not appropriate to avoid taking disciplinary action because it is time consuming or the supervisor considers the employee to be a good worker. When violations occur, supervisors must fully document the offense and be prepared to support the corrective action taken. This is commonly accomplished by a complete review of the case file accompanied by a thorough analysis of the Douglas Factors prior to recommending discipline. Management is responsible, with LR, for ensuring that cases move through processing efficiently and timely. This can be facilitated by prompt responses to LR inquiries for information, prompt signing and issuance of documents, and keeping open communication channels with the servicing LR specialist.

  3. "Alternative Discipline" (AD) may be used as an option to traditional discipline in lieu of some penalties. Refer to section 6.751.1.17 for a discussion of Alternative Discipline.

6.751.1.10  (11-04-2008)
Levels of Accountability

  1. While the same standard of conduct applies to all Service employees, the level of accountability is directly proportionate to the level of trust, leadership, and responsibility vested in the employee's position. The position an employee occupies and the accountability associated with that position will be taken into consideration in determining the appropriate disciplinary action, even if the result is a greater penalty than that presented in Exhibit 6.751.1-1.Refer to "Policies and Procedures for Adjudicating Misconduct-Related Matters Involving High-Level Personnel" (http://hco.web.irs.gov/pdf/emploicyattch1.pdf)(Executives; Senior Managers; Non-Bargaining Unit GS-15s)

6.751.1.11  (11-04-2008)
Security of Personally Identifiable Information

  1. Many IRS employees have access to personal information for taxpayers, contractors, and other employees that may include such information as social security numbers, birth dates, addresses, or telephone numbers. All employees, both management and staff members, have the responsibility to protect personally identifiable information (PII) in electronic form and in paper documents. It is also important to remember all-employee responsibilities regarding security measures for government issued equipment and information systems. Discipline can result for failure to protect equipment or information, as well as for a managers' failure to supervise and train as it pertains to PII information.

6.751.1.12  (11-04-2008)
Administrative/Disciplinary Issues

  1. Managers are expected to use the full extent of their authority in handling administrative matters that do not require professional investigative skills, techniques, or other authority. The documentation and availability of facts, and the relevant evidence to make a determination in administrative matters, is usually close at hand and readily available to managers. In many administrative or disciplinary matters, third party interviews are rarely necessary, all logical sources of information are readily available in most instances, and there is little reasonable potential that more serious forms of employee misconduct exist. Offenses and a suggested range of penalties of each are illustrated in the IRS Guide to Penalty Determinations found at Exhibit 6.751.1-1.http://publish.no.irs.gov/DOCS/PDF/32178F01/PDFWhile offenses are possible that are not contained in the guide or included in the list below, the following may be considered administrative in nature and include, but are not limited to:

    1. Disclosure of Taxpayer Information;

    2. Attendance Related Offenses;

    3. Misuse of Government Credit Cards or Purchase Cards;

    4. Failure to Comply with IRS Security Policies;

    5. Creating a Disturbance;

    6. Discourtesy or Unprofessional Behavior;

    7. Failure to Observe Written Regulations, Orders, Rules or IRS Procedures;

    8. Fighting/Physical Assaults/Threats/Battery;

    9. Failure to Safeguard Records or Personally Identifiable Information (PII)

    10. Failure to Follow a Management Directive;

    11. Internet Misuse;

    12. Misuse/Abuse/Loss or Damage to Government Property;

    13. Misuse/Abuse or Loss of Records or Information; or,

    14. Negligence or Carelessness in Carrying Out Duties.

6.751.1.13  (11-04-2008)
Management Investigation

  1. Incidents of misconduct may come to management's attention in a variety of ways. Managers may directly observe misconduct, may have misconduct reported to them by another employee or fellow supervisor, or may have some physical evidence that an employee has engaged in misconduct. Managers should address misconduct immediately, either by discussing the matter with the employee (presuming the misconduct is very minor), or contacting his/her supporting LR/ER Field Operations specialist for advice. Administrative offenses often result from violations of the Standards of Conduct, violations of other directives, requirements, and agency policies. If the possibility exists that the activity is criminal or a more involved investigation is necessary, contact should be made to the Treasury Inspector General for Tax Administration (TIGTA) and follow the procedures outlined in the Information Notice entitled, "Procedures for TIGTA Reports of Investigation." (http://hco.web.irs.gov/pdf/infonotetigtarepinv.pdf)

  2. If the manager receives a TIGTA Report of Investigation (ROI) and the investigation provides enough information to permit the case to be closed, either a clearance letter or a closed without action letter must be issued to the employee. Refer to Exhibits 6.751.1-10 and 6.751.1-11.

  3. A suggested manager's investigation procedure follows:

    1. Conduct an inquiry to determine the facts surrounding the incident;

    2. Depending on the nature of the matter, identify all those involved;

    3. As necessary, obtain a written statement if there are witnesses to the misconduct;

    4. Discuss the situation with the servicing LR/ER Field Operations specialist; and,

    5. In conjunction with LR/ER, assess available evidence and determine if discipline is appropriate.

  4. The desirability of a prompt evaluation and a timely decision on a conduct case cannot be overemphasized. Undue delay between management's awareness of an offense and the corrective action will detract from the effectiveness of the discipline and place undue stress and anxiety on the employee. Officials should strive to complete actions to resolve the matter as quickly as possible. For example, letters should be issued to employees once they are reviewed and signed.

  5. Managers must not undertake any activities that require professional investigative skills, techniques, or authorities -- such as obtaining affidavits or sworn statements, securing police records or other evidence not customarily available to them during the course of their official duties. In cases where it is impractical for management to obtain and document the facts necessary to the formulation of a responsible disciplinary judgment, they should contact the Treasury Inspector General for Tax Administration (TIGTA) for support and assistance. Refer to Information Notice (http://hco.web.irs.gov/pdf/infonotetigtarepinv.pdf)regarding Procedures for TIGTA Reports of Investigation.

6.751.1.14  (11-04-2008)
Cooperation with Other Investigative Agencies

  1. In some instances, complaints of improper conduct by Service employees may involve possible violations of law under the jurisdiction of another Federal agency or a local government. Since TIGTA is responsible for maintaining liaison with such agencies, matters of this type must be referred to TIGTA.

  2. In cooperating with Federal or local investigative agencies, employees will do so within the limitation of statutes and regulations governing the disclosure of information.

6.751.1.15  (11-04-2008)
Guidelines for Identifying and Using Tax Information

  1. Tax returns or return information may not be disclosed in proposing or effecting discipline, except as provided by the specific provisions of Section 6103 of the Internal Revenue Code. To the extent that a return or return information is relied upon in proposing or effecting discipline, the confidentiality of the information must be safeguarded. The Taxpayer Browsing Protection Act http://hco.web.irs.gov/pdf/delorder21.pdf states that the willful unauthorized access or inspection of any taxpayer records, including paper copies of returns and return information, as well as taxpayer information maintained on a computer is a crime, punishable upon conviction, by fines, and prison terms. For IRS employees, penalties include termination of employment.

  2. Under the provisions of Section 6103(b)(1), a tax return is defined as "any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for, or permitted under the provisions of this title which is filed with the Secretary (of the Treasury) by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments of lists which are supplemental to, or part of the return so filed."

  3. Return information is defined as "a taxpayer's identity, the nature, source or amount of his/her income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over assessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence of liability of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition or offense, and any part of any written determination or any background file document relating to such written determination which is not open to public interpretation."

  4. Section 6103(I)(4)(A) of the Internal Revenue Code permits the disclosure of returns or return information to an employee or former employee, or to his/her duly authorized representative, when, upon written request, the appropriate official judges the disclosure to be relevant and material to a proceeding involving personnel or claimant representative matters. See IRS Delegation Order, Order No. HCO-21, dated July 20, 2005, Subject: Disclosure of Tax Information. http://hco.web.irs.gov/pdf/delorder21.pdf Since disciplinary or adverse actions are proceedings involving personnel matters, a duly authorized representative may be authorized access to return or return information if such access is, or may be, relevant and material to the disciplinary or adverse action. A request for disclosure under 6103(I)(4)(A) will be evaluated by the appropriate official with delegated authority.

  5. When dealing with return and return information in disciplinary letters, code the return information, attach a key, and indicate that the employee is restricted from making disclosures of tax information without proper approval.

  6. A sanitized copy of the evidence file is not normally necessary when an action is appealed to a third party. At the proceeding or hearing, an employee or an employee's representative may use the sanitized tax information contained in the evidence file submitted by the Service to the third party. Tax information other than that discussed above, may not be disclosed by the employee, or the employee's representative, unless a separate written request has been submitted to and approved by the Service.

  7. In the event that disclosure of the tax information would seriously impair Federal tax administration, release of tax information to an employee and the authorization of disclosure of tax information by the employee may not be granted.

  8. When an employee's own tax matters are an issue in a disciplinary action under appeal to a third party by the employee, disclosure of the employee's tax records to the third party is permissible.

  9. When an employee's failure to comply with the tax laws is a reason for taking a disciplinary action, use the following in the remarks section of the Personnel Action;"Reason for action -- Violation relating to IRM 6.751.1.16.3." Letters of reprimand for tax offenses should be placed in a sealed envelope in the OPF, with the following instructions on the outside "Letter of reprimand for violation relating to IRM 6.751.1.16.3 to be viewed by authorized management officials only. Destroy: two (2) or five (5) years (determine WHICH DATE is appropriate) from date of letter." The retention time depends on whether the tax-related letter of reprimand was issued for misconduct related to a return filed BEFORE (retain for 2 years) or ON/AFTER (retain for 5 years) September 29, 2007.

6.751.1.16  (11-04-2008)
Disciplinary and Non-Disciplinary Action Defined

  1. For purposes of this IRM, a disciplinary action is defined as an admonishment or a written reprimand. A disciplinary suspension of fourteen (14) calendar days or less is discussed in IRM 6.752.1. As appropriately determined by management in conjunction with advice and guidance from the servicing LR/ER Field Operations specialist, formal disciplinary action may not be necessary. In some instances, non-disciplinary actions may be appropriate and can include case closure through oral or written counseling, a clearance letter, or a closed without action letter.

6.751.1.16.1  (11-04-2008)
Non-Disciplinary Actions Overview

  1. In situations where the misconduct is not serious or recurring, an informal action, such as verbal or written counseling, is often the most appropriate response, at least as a first step. In the manager's judgment, he or she may be reasonably certain that informal action is all that is necessary to correct minor problems and prevent recurrence.

    • Non-disciplinary actions are not usually grievable. An employee may not grieve or dispute non-disciplinary actions unless some action was taken against the employee or placed him/her in some disadvantage (such as denial of AWS).

    • Supervisors may maintain records of non-disciplinary actions for up to two (2) years from the date of issuance. At the end of that period, the records should be destroyed unless they are being used as evidence in a subsequent action.

6.751.1.16.2  (11-04-2008)
Non-Disciplinary Dispositions

  1. Clearance -- No Letter --ALERTS disposition code 002. This resolution is appropriate when there is no credible evidence to support an allegation of misconduct or the evidence clearly establishes the employee's innocence, and the employee has not been interviewed or otherwise is not aware of the case. This disposition is not a disciplinary action and is available for Administrative (A), ETC (C), or Garnishment (D) cases.

    • "A Clearance -- No Letter" disposition may NEVER be used in situations where a TIGTA ROI has been issued and the employee was interviewed, or was otherwise aware of the case.

  2. Clearance Letter-- ALERTS disposition code 001. This action is used when there is no credible evidence to support an allegation or the evidence clearly establishes the employee's innocence. Commonly, the employee is aware of the matter.

    • A Clearance Letter is not a disciplinary action. At a minimum, the clearance letter (Exhibit 6.751.1-10) should identify the allegation(s) investigated, either specifically or by the use of a phrase such as: "The allegations about which you were interviewed by TIGTA on (give the date)." Specificity regarding the allegation of misconduct for which the employee is being cleared is needed to prevent a blanket clearance for other allegations for which the employee may still be, or may come, under investigation.

    • A Clearance Letter may be modified appropriately if it is desired to make it more cordial. The letter should also advise the employee that no record concerning the investigation will be filed in the Official Personnel Folder (OPF), but that upon the employee's request, a copy will be filed in his/her OPF as a temporary record to be disposed of after two years.

    • Conduct for which a Clearance Letter is issued should not be the subject of any further investigation.

    • A Clearance Letter may NEVER be used as a disposition for a Background Investigation (E) case. A background case only concerns behavior prior to IRS employment and is not an investigation of allegations of employee misconduct.

    • A Clearance Letter, at a minimum, is REQUIRED in an Administrative (A) case if management contacted the employee. The employee may or may not submit a statement.

    • Clearance Letters are appropriate for Administrative (A), ETC (C), Garnishment (D) or TIGTA ROI (I) cases.

    • If the employee is aware of the investigation, or has been the subject of an official investigation by TIGTA and a Report of Investigation (ROI) has been created, only certain closure dispositions comport with the current negotiated agreement. These dispositions are either a clearance or closed without action letter. Further the letter should be issued to the employee as quickly as possible. This is normally within thirty (30) days of when the case involving the employee is closed.

  3. Caution Letters-- For clarification purposes only, Caution Letters, ALERTS disposition code 006, are never used for disciplinary matters. They are only appropriate for Background (E) or TIGTA Reports of Investigation (I) cases.

  4. Closed Without Action - No Letter-- ALERTS disposition code 004. This action is appropriate when the evidence fails to clearly establish that wrongdoing occurred and further investigation could not resolve the issue. The employee has not been interviewed or otherwise is not aware of the case. In some background investigation cases the office conducting the investigation sends a letter of inquiry directly to the employee. LR/ER Field Operations specialists and management are not involved in this process. Thus a closed without action - no letter disposition is appropriate and comports with the requirements of the National Agreement.

    • A Closed Without Action -- No Letter disposition is appropriate for Administrative (A), ETC (C), Garnishment (D) or Background (E) cases.

  5. Closed Without Action - Letter Issued--ALERTS disposition code 003. This action is appropriate when the evidence fails to clearly establish that wrongdoing occurred and further investigation could not resolve the issue. A closed without action letter, refer to Exhibit 6.751.1-11, should specifically identify the allegation(s) investigated, and indicate that it has been decided to close the case without action. The letter may be amplified by stating that, since the evidence fails to clearly establish falseness or truth of the allegations and further investigation would be valueless, the matter is being closed without action. The closed without action letter is available for Administrative (A), ETC (C), Garnishment (D) and TIGTA ROI (I) cases.

    • Issuing a closed without action letter does not preclude reopening the case if evidence becomes available at some point in the future that clearly establishes the guilt or innocence of an employee.

    • A cautionary statement (not to be confused with a caution letter) may be used if appropriate to the specific situation. This statement should be used if there is some inference that the employee may have used poor judgment, may have demonstrated thoughtless conduct, or may have made a simple error in conduct. Consequently, the manager issuing the letter believes it would be productive to strengthen the point that the employee's conduct may have been the subject of a disciplinary action had the evidence proved misconduct.

    • At a minimum, the closed without action letter should specifically identify the allegation(s) investigated, and indicate that it has been decided to close the case without action. The letter should formally advise the employee that, at his/her option, the letter will be filed in his/her Official Personnel Folder (OPF) as a temporary record that will be disposed of after two years.

  6. Oral Counseling-- ALERTS disposition code 007. This action is appropriate when dealing with minor misconduct that has extremely limited or no impact on the efficiency of the Service. Commonly, oral counseling takes place between the manager and the employee in private, if possible. It is an opportunity for the supervisor to provide information, instruction, guidance, advice, assistance, or encouragement. Managers should clearly identify the misconduct to the extent that the employee knows that the discussion is an oral counseling, and caution the employee of potential consequences should the misconduct continue. Generally, an employee should not be repeatedly counseled verbally on the same misconduct. Rather, in following the IRS policy of progressive discipline, when repeated offenses occur, a more severe penalty would be warranted. As oral counseling by its nature leaves no record, it is not encouraged. Rather, if counseling is warranted, written counseling is the preferred option.

    • Oral counseling should not be confused with an admonishment, which is a disciplinary action.

    • Oral counseling is available as a final determination for: Administrative (A), ETC (C), or Garnishment (D) cases.

  7. Written Counseling--ALERTS disposition code 008. This action is appropriate to correct minor misconduct when a written record is deemed necessary but actual disciplinary action is not required. Written counseling consists of an information memo, usually from the immediate manager, that identifies a specific behavior in need of correction, and gives the employee instruction on how to correct that behavior, as well as, the potential consequences if the misconduct is repeated. It is most helpful if the memo clearly identifies the date and nature of any specific misconduct that occurred. It may be used to inform an employee of appropriate behavior expectations and/or a warning of the consequences for failure to follow work rules. If inappropriate behavior continues and formal disciplinary action is pursued, written counseling memoranda may form part of the evidentiary file. Written counseling differs from a closed without action letter in form as well as content and intent.

    • Written counseling is available as a final determination for Administrative (A), ETC (C), Garnishment (D), or Background (E) cases.

    • A copy of written counseling is retained in the Employee Drop File.

6.751.1.16.3  (11-04-2008)
Disciplinary Actions

  1. Disciplinary actions are measures taken by management that are intended to correct employee misconduct and encourage employee conduct in compliance with the standards of conduct, policies, goals, work procedures, and office practices of the IRS and the Federal Service. When an employee has done something or failed to do something that affects his/her work, the ability of others to do their work, or the agency's mission, that conduct impairs the efficiency of the Service and warrants disciplinary action. As each situation warrants, one of the following disciplinary actions may be among the types of actions considered: letter of admonishment or letter of official reprimand. Disciplinary suspensions of 14 days or less are covered in IRM 6.752.1. Adverse actions are covered in IRM 6.752.2

  2. Admonishment-- ALERTS disposition code 009. This action is the first level and least severe form of formal disciplinary action and usually consists of a two-step process. Because of its adaptability to a variety of situations, the admonishment is often adequate to effect the required correction, particularly when the employee has no previous history of violations. An admonishment is grievable.

    • An admonishment is an appropriate disposition in Administrative (A), ETC (C), Garnishment (D), Background (E) or TIGTA ROI (I) cases.

    • This discipline is most effective when administered as soon as possible after the misconduct occurs.

    • Usually, a discussion between an employee and his/her manager takes place first. In this discussion, the manager indicates the conduct or other action he/she has identified as requiring change, improvement, or correction. The manager and the employee discuss the matter, with the manager specifically setting forth the conduct or other actions that are expected of the employee. The manager solicits information from the employee that he/she understands what is expected.

    • The formal admonishment is a dated letter, and should include an opening statement: "This is a letter of admonishment for (list reason or reasons for the letter)."

    1. The letter should set forth the misconduct as specifically as possible, and with equal specificity, the corrective action required.

    2. It should advise the employee of the appeal rights available through the appropriate grievance procedures. For non-bargaining employees, the Agency Grievance System (see IRM 6.771.1) http://irweb.irs.gov/search/?q=IRM+6.771.1applies, or for bargaining unit employees, the negotiated agreement is applicable.

    3. The letter should also state that a copy of the written confirmation may be retained by the manager in the Employee Drop File for two years and will be disposed of at the end of that time. The confirmation should close with a warning that repetition or failure might result in action that is more serious.

    • Since an admonishment is a formal disciplinary action, the LR/ER Field Operations specialist will prepare the letter for management's review and signature. (Exhibit 6.751.1-12).

  3. Reprimand-- ALERTS disposition code 010. This action is used when conduct or other actions warrant an action more severe than an admonishment, but less severe than one involving the loss of pay. The written reprimand is a formal disciplinary action. In keeping with the concept of progressive discipline, a written reprimand is also appropriate for repetition of a relatively minor offense, however, it may also be appropriate for a first offense when individual circumstances are considered. The letter is a means of tracking the offending conduct and retaining the record temporarily in the Official Personnel Folder as well as forcefully bringing to the employee's attention the corrective action needed for improvement. The action should make it clear that failure to correct may result in a more serious action(see Exhibit 6.751.1-13).

    • A written reprimand is an appropriate disposition in Administrative (A), ETC (C), Garnishment (D), Background (E) or TIGTA ROI (I) cases.

    • Since a written reprimand is a formal disciplinary action, the servicing LR/ER Field Operations specialist will prepare the letter for management's review and signature. It should contain:

    1. An opening statement that, "This is a letter of reprimand for (list reason or reasons for the action)."

    2. Cite, specifically and in detail, the factor(s) or violation(s) for which the action is taken, including time, place and circumstances of offense.

    3. A statement, in off-duty misconduct cases, of the connection between the employee's conduct and the efficiency of the Service (the nexus).

    4. A statement of those offenses brought to the employee's attention within the proceeding two years (including admonishments, written counseling, or caution/warning letters) if those prior offenses are relied upon.

    5. A statement that repetition of any misconduct or failure to correct, change, or improve the offending conduct would result in more severe disciplinary action up to and including removal.

    6. It should advise the employee of the appeal rights available through the appropriate grievance procedure. For non-bargaining employees/managers, the Agency Grievance System (see IRM 6.771.1) http://irweb.irs.gov/search/?q=IRM+6.771.1 applies, or for bargaining unit employees, the negotiated agreement is appropriate.

    7. A statement that a copy of the written reprimand will be placed in the Official Personnel Folder. For retention, refer to 6.751.1.21.

    • A written reprimand or reasons therefore can only be cited in a subsequent disciplinary or adverse action if the activity takes place within the appropriate retention time.

    • If a written reprimand contains tax related information, it must be placed in a sealed envelope and then placed in the Official Personnel Folder. The following cautionary statement must be written on the outside of the envelope containing the written reprimand:"Letter of reprimand for violation relating to IRM 6.751.1.16.3. To be viewed by authorized management official only. Destroy (specify the appropriate time) two (2) or five (5) years (depending on whether the letter is issued for misconduct related to a return filed BEFORE (2 years) or ON/AFTER (5 years) September 29, 2007 from date of letter."

6.751.1.17  (11-04-2008)
Alternative Discipline

  1. Alternative discipline (AD) refers to an option other than traditional discipline for misconduct warranting a written reprimand or disciplinary suspension of fourteen (14) days or less. It is available to both bargaining and non-bargaining unit employees. If alternative discipline is a viable option to adequately correct the employees misconduct, discussions must occur prior to entering into the traditional disciplinary process i.e., prior to the issuance of a letter of reprimand or a proposal to suspend.

  2. Alternative discipline options should not be used in combination with traditional discipline, such as civic work plus a one (1) day suspension. One objective is for AD to be a different option than the traditional penalties, so using a traditional penalty along with an AD activity defeats this intent. Another objective of using AD is to have the alternative option relate to the misconduct in some fashion so that the misconduct is rectified. Management, in conjunction with guidance from the servicing LR/ER Field Operations specialist, should attempt to ensure that the alternate option ties back to the underlying misconduct.

  3. One option used as alternative discipline is the donation of leave to the leave bank. However, when considering this option, realize that donation of leave (for instance donation of 8 hours of leave in lieu of a one (1) day suspension) does not equate to an actual suspension where the employee incurs a loss of pay. Further, consider if leave donation is linked in any way to the misconduct. When considering the activities possible under the AD Agreement, General Legal Services (GLS) has provided guidance that the use of community service is an option for AD, with no potential for overtime or liability consequences. However, GLS has suggested that specific language be inserted in the AD Agreement to cover these issues. Complete discussions of the community service, overtime, and liability issues may be found at http://hco.web.irs.gov/pdf/alter-discpl.pdf.

  4. New guidance regarding both AD Agreements and settlement agreements require that a paragraph concerning the "Older Worker Benefits Protection Act" http://www.thompson.com/images/thompson/reports/hr042007pension,.pdfbe included in certain situations.

  5. Refer to the National Agreement for a complete discussion of alternative discipline and appropriate procedures for bargaining unit employees.Varieties of exhibits are included in this IRM to provide samples for both bargaining and non-bargaining employees' AD Agreements and letters. These may be referenced at Exhibits 6.751.1-14 through 6.751.1-23.

  6. The "condition" agreed to in lieu of the traditional discipline should be stated in the Facts and Analysis portion of ALERTS. It is considered as a pertinent fact of the case and should be documented. The information in this field is critical to enable users to compare case dispositions for consistency.

  7. Violation of an AD Agreement requires both an adjustment in the ALERTS database and a follow up letter to the employee. When a case has been closed with an AD Agreement and the employee fails to comply, the servicing LR specialist should update the case's Facts and Analysis and add the event code "XADAVIOL" (AD Agreement Violated). This is a free form text event. Next, it is necessary to change the disposition code on the case to reflect the traditional discipline that was imposed as a result of the employee violating the AD Agreement. The case should not be reopened, merely updated. A sample letter for violation of an AD agreement by a bargaining unit employee may be found at Exhibit 6.751.1.14-4-17

6.751.1.18  (11-04-2008)
Case Processing for LR/ER Field Operations Specialists

  1. The goal of case processing is to close cases as efficiently as possible, with a maximum of 180 calendar days to close, absent extenuating circumstances. A variety of tools have been developed to assist with case processing, including a new case transmittal routing slip and a preliminary case analysis check sheet. These are available at Exhibit 6.751.1-2 and Exhibit 6.751.1-3.

  2. In addition, procedures have been developed for handling each specific type of case, including administrative, NBIC, credit card, Internet misuse, non-1203 tax cases, and TIGTA cases. The procedures for each are provided to assist you with servicewide consistency and to provide tools to help with timely case closure. Specific procedures may be found at:

    • Exhibit 6.751.1-4 Administrative Cases

    • Exhibit 6.751.1-5 NBIC Cases

    • Exhibit 6.751.1-6 Credit Card Cases

    • Exhibit 6.751.1-7 Internet Misuse Cases

    • Exhibit 6.751.1-8 Non-1203 Tax Cases

    • Exhibit 6.751.1-9 TIGTA Cases

6.751.1.19  (11-04-2008)
Case Processing for Non-1203 Tax Cases

  1. Employee tax issues originate through the Employee Tax Compliance (ETC) Branch, TIGTA ROIs, special projects, or employee self-disclosure. During tax case processing, management, with the assistance of Labor Relations assesses the merits of each case. Specific cases of failure to timely file any federal tax return or understatement of federal tax liability may have an element of willfulness that could rise to consideration under the Restructuring and Reform Act of 1998,http://www.treas.gov/irsob/documents/statute.pdf(Public Law 105-206), known as RRA '98. Sections 1203(b)(8) or (b)(9) may be specifically applicable. Those situations are covered in IRM 6.752.2, Adverse Actions, as their proposed penalty is removal.

  2. Non-1203 tax cases fall into categories of late payment of taxes, estimated tax penalties, unintentional failure to timely file, and unintentional understatement of federal fax liability. Various pre-employment tax issues also fall into the category of non-1203 tax cases. These cases are processed like an administrative conduct case, but with an ALERTS code "C" for a tax case. Suggested case processing guidelines may be found at Exhibit 6.751.1.1-8.

6.751.1.20  (11-04-2008)
TIGTA Investigations

  1. The Treasury Inspector General for Tax Administration (TIGTA) initiates conduct investigations based on complaints or allegations concerning employees originating from management, taxpayers, taxpayer representatives, or, in certain instances, allegations made by employees of the IRS.

  2. Any allegation or information that an employee may have committed a crime must be promptly reported to TIGTA. Operating officials and supervisors must not conduct their own investigation into these matters unless authorized to do so by TIGTA.

  3. Referral of TIGTA's investigative reports shall be made on a "need to know" basis only; however, they should be referred to the levels of management having authority to recommend and take final action. All persons shall be cautioned to treat such investigative reports in a strictly confidential manner. In accordance with IRM 1.16.15, Minimum Protection Standards, all investigative reports concerning employees require level SP-3 protection. All copies of the ROI must include a Special Cover Sheet (Document 6441), or a similar TIGTA Cover Sheet. As indicated on Document 6441, the ROI must always be under the personal observation of an authorized IRS employee or locked in a container.

  4. When the manager, after consultation with the Servicing LR/ER Field Operations specialist, believes that investigative reports require clarification, development of additional facts, or further investigation, contact should be made with the appropriate TIGTA Assistant Special Agent in Charge (ASAC) listed on the ROI's Form OI2028, outlining the clarification, additional facts, or information sought.

  5. TIGTA investigation reports regarding actions that have been completed will be returned to Investigations Management and Process Improvement (IM). Reports should be returned as close to the effective date of an action as possible. IM will forward cases back to the appropriate TIGTA office. A new process for returning adjudicated TIGTA conduct investigations involves scanning the completed Form 2076, TIGTA Referral Memorandum and supporting documentation and forwarding the information via e-mail. All LR offices now participate in this case return process. When returning an investigation, the returning LR/ER field office needs to ensure that Form 2076 is completed, the ALERTS record is updated, and that the Form 2076 and the ALERTS record agree. The returning LR/ER field office must provide a copy of the supporting documentation for the action taken, as well as a copy of the Personnel Action for all separations and suspensions. Cases where actions are stayed in accordance with the collective bargaining agreement should be returned to IM as close as possible to the date the action would have been effective for the stay.

  6. Whenever an action is subsequently modified in a case that is based on a TIGTA report of investigation, TIGTA should be provided with the information through IM, including any changed personnel notices or settlement agreements.

  7. Upon release of a report of investigation to the IRS for adjudication purposes, the IRS is authorized to use, copy, and release pertinent portions of the report as appropriate when portions of the report form the supporting material used in an evidence file.

6.751.1.21  (11-04-2008)
Retention Records of Non-Disciplinary and Disciplinary Actions

  1. Non-disciplinary actions of written counseling or an admonishment are retained in the employee drop file.

  2. Clearance or closed without action letters which the employee requests be filed in the Official Personnel Folder will be retained for a two year period and placed on the left or temporary side of the Official Personnel Folder.

  3. Permanent records affecting the employee's status and service, including Notification of Personnel Action, are filed on the right or permanent side of the Official Personnel Folder until such time as electronic notification becomes standard operating procedure. Upon the arrival of that event, electronic record retention will be the agency standard.

  4. Written reprimands are placed in a sealed envelope in the Official Personnel Folder on the left or temporary side, and will be retained for varying periods depending on the offense for which they are issued and the timing of that offense. Reprimands will be kept for two (2) years if the underlying offense is non-tax related. If the offense is tax related AND the offense related to a return filed BEFORE September 29, 2007, the reprimand will be retained for two (2) years. If the offense is tax related AND the offense is related to a return filed ON or AFTER September 29, 2007, the reprimand will be retained for five (5) years. Include the cautionary language on the outside of the sealed envelope only if the reprimand is issued for a tax matter.

6.751.1.22  (11-04-2008)
Other Records

  1. IRM 1(15)59.31, Administrative Records, establishes the required retention period for disciplinary action case files.

  2. Records and files dealing with individual disciplinary action cases should be maintained in a locked container in accordance with IRM 1(16)12, Manager's Security Handbook.

Exhibit 6.751.1-1  (11-04-2008)
Internal Revenue Service Guide To Penalty Determinations

(http;//core.publish.no.irs.gov/docs/pdf/32178h07.pdf).

Exhibit 6.751.1-2  (11-04-2008)
New Case Transmittal Form

Human Capital Office  
New Conduct Case Response Due:_____________
To:  
From:  
Phone: Date:
ALERTS CASE FILE NO._____  
□ 1. Administrative: Internet Misuse  
□ 2. Administrative: Credit Card Misuse  
□ 3. NBIC Report of Investigation  
□ 4. TIGTA Report of Investigation  
□ 5. Garnishments  
□ 6. Disclosure/Security Violations  
□ 7. Other ______________________________  
For Your Action  
The attached file must be reviewed by the appropriate supervisor. Subsequent to review, and before meeting with employee if needed, you should contact your servicing labor relations office to discuss the case. Please ensure that all managers concerned know that they are to recommend a course of action, and should not under any circumstances admonish (directly or indirectly) or suggest any type of disciplinary action to the subject employee. The managerial recommendation must be returned to the servicing Labor Relations office on or before the due date above (14 calendar days). If you need assistance in formulating your recommendation, please contact your servicing labor relations office. Your cooperation and support in promptly addressing this case is greatly appreciated. Special Instructions:If the employee is bargaining unit, refer to NA 2006 Article 5, Sec. 4 prior to meeting with the employee.

Exhibit 6.751.1-3  (11-04-2008)
Preliminary Case Analysis - (ALERTS # 200X-00000)

Personal Data

Series/Grade: 0962-08

EOD) 02/18/2000

SCD: 02/18/2000

Probationary: ✓ No ✓ Yes

Misconduct

Description (facts) of Misconduct (facts): Employee used his government computer to view pornography and to download a video game onto the government computer, over a 13 month period. On four occasions he downloaded obscene material and sent it by E-mail to co-workers. On one occasion he downloaded a video game to his government computer.

Rule Violated (if applicable): IRS Policy on Limited Use of Government Information, Technology, Equipment/Resources.

Summary of Employee's Response (if provided): In an interview with TIGTA, the employee denied downloading a video game, argued that material that he downloaded and sent to a co-worker was not obscene and refused to answer any questions regarding his viewing of pornography on his computer.

Aggravating/Mitigating factors*

Prior Discipline: The employee has been suspended twice. He was suspended for three days for AWOL in 2002 and suspended for 14 days in 2004 for insubordination.

Other identified: The employee began misusing his government computer the day he obtained access to the computer.

Guide to Penalty Determinations*

Third offense - Removal.

Research contained in File (list)*

  • Penalty Guide -- Internet Misuse;

  • Comparative Cases from ALERTS (ALERTS prints should not be used rather a summary of the resulting research provided);

  • Limited Personal Use Policy; and

  • Pertinent Case Law

LR contact (Name and Number)

Name of HR Specialist (Labor/Employee Relations), 999-999-9999.

* For probationary employees, these fields are not required.

Exhibit 6.751.1-4  (11-04-2008)
Administrative Cases

The following is a suggested process for handling Administrative Cases:

PROCESS: Administrative Cases (management initiated, excluding Internet and Credit Card)

STARTS: When entered into ALERTS by LR/ER Office.

ENDS: When case is closed on ALERTS.

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTION RESPONSIBILITY
1 Conduct fact finding:
 For bargaining unit: Employee rights http://hco.web.irs.gov/1RC/NA/Index.htm (Article 5, Exhibit 5-1) http://publish.no.irs.gov/FORMS/INTERNAL/PDF/60331J99.pdf
 Discuss issues with employee (mitigating factors).
Contact LR/ER to discuss issue(s).
LR/ER will contact or acknowledge management within 1 workday.
Management







Servicing LR/ER
2 Advise/assist management to determine appropriate action.
• Determine probationary status, if probationary refer to appropriate probationary procedure.
• Refer to IRS Guide to Penalty Determinations at Exhibit 6.751.1-1.
• Consider Douglas Factors (Exhibit 6.751.1-1 pg. 3-5.)
• Research ALERTS for comparable cases, case law, etc.
• Contact GLS if appropriate.
• If additional information is needed, contact appropriate source.
Servicing LR/ER

Management
3 Management sends their written request for action through appropriate level(s) of management to LR/ER. (Sample: Form 11396) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdf Management
4 Upon receipt of management's request for action, ensure that all documentation needed to process the case is received. If not, contact appropriate manager for necessary documentation. If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that my be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. Servicing LR/ER
5 Indicate receipt of case in ALERTS. "The actions taken will be posted in the ALERTS database within 7 calendar days of the respective step or event warranting an update in ALERTS." Prepare case file folder:
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts
• History Control Sheet (optional)
Right side of folder.
• All case information in reverse chronological order.
Servicing LR/ER
6 If removal is deemed the appropriate action, last rights may be offered in some cases. Management
Servicing LR/ER
7 If alternative discipline is not required/appropriate, go to Step 10. Offer employee alternative discipline. The employee has 5 workdays to respond to the opportunity to request alternative discipline. (For bargaining unit employees, Article 38 Section 2), if request for action was for reprimand up to 14-day suspension. Management
8 Discuss appropriate alternatives with management prior to alternative discipline meeting. Any meeting regarding alternative discipline must be concluded within 5 workdays from employee's request. Servicing LR/ER
9 If alternative discipline accepted, verify DOB and if applicable advise management that employee has 21 days to consider agreement in accordance with the Older Worker's Benefit Protection Act. Prepare agreement, obtain signatures, copy to employee, management, and NTEU (bargaining unit employees only). Place a copy in the case file and go to Step 29. If alternative discipline not accepted or agreement not reached, go to Step 10. Servicing LR/ER
10 Prepare appropriate letter (e.g., CWA letter, admonishment, reprimand, or proposal letter). IRM 6.751 and 6.752.
• Draft letter within 14 calendar days after receipt of manager's request for action.
• With an alternative discipline meeting, complex case, or extenuating circumstances, negotiate the letter delivery date with management.
Servicing LR/ER
11 Forward appropriate letter with instructions based on delegation orders/customer preference to management: (Signature/Issuance of Letter Transmittal.) Servicing LR/ER
12 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
13 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Servicing LR/ER
14 File acknowledgement receipt of letter in case file. Servicing LR/ER
15 File disciplinary letter as appropriate. If reprimand send copy of letter and instructions to NARA for OPF filing for 2 year maintenance. Servicing LR/ER

Management
16 If non-disciplinary or admonishment or reprimand go to Step 29. If proposal is to suspend, remove or reduce in grade/band, go to Step 17. Servicing LR/ER
17 Provide evidence relied upon, if requested. Servicing LR/ER
18 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting services.
• Ensure RTS requests transcripts are received within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
19 Hold oral reply. Oral report officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), in oral or written reply, refer management to EEO office and coordinate any necessary action while continuing the case. If medical issue is raised see IRM 6.752. Management
Servicing LR/ER
20 Obtain transcripts of oral reply as required. Servicing LR/ER
21 Provide copy of transcripts of oral reply to oral reply officer and NTEU or other representatives within 2 workdays of receipt of transcript. Servicing LR/ER
22 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
23 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on the Douglas Factors checklist. Servicing LR/ER
Management
24 Prepare decision letter. Forward to deciding official for signature and issuance. (Signature/Issuance of Letter Transmittal). Servicing LR/ER
25 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within 1 workday of issuance. Note: The National Agreement requires issuance of a decision letter on short suspensions be given to employee at least 7 workdays before the effective date. Management
26 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
27 Advise management to timely initiate personnel action as required. Process personnel action and file copy in case file. Management
Servicing LR/ER
28 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEU http://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Servicing LR/ER
29 Close case in ALERTS within 10 calendar days of employee's receipt of decision letter. Servicing LR/ER
30 Include final ALERTS print-out in case file.  

Exhibit 6.751.1-5  (11-04-2008)
NBIC Cases

The following is a suggested process for handling NBIC Cases:

PROCESS: NBIC Cases

STARTS: When ROI (Report of Investigation "E" Case) received in Labor Relations.

ENDS: When CASE CLOSED on ALERTS and returned to IM.

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTION RESPONSIBILITY
1 Case Information received in LR/ER Office Investigations
Management
2 Indicate receipt of case in ALERTS. The actions taken will be posted in the ALERTS database within 7 calendar days of the respective step or event warranting an update in ALERTS.
Prepare case file folder and "material relied on."
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts.
• History Control sheet (Optional)
Right side of folder:
• All case information in reverse chronological order.
Servicing LR/ER
3 Complete Preliminary Case Analysis. Forward case and Preliminary Case Analysis using,"New Conduct Case" transmittal, to function with instructions based on delegation orders/customer preferences. Servicing LR/ER
4 Advise/assist management to determine appropriate action. Managers may contact their supporting LR office by telephone or E-mail and expect an acknowledgement or response within 1 workday.
• Determine probationary status, if probationary refer to appropriate probationary procedure.
• Refer to IRS Guide to Penalty Determinations.
• Consider Douglas Factors.
• Research ALERTS for comparable cases, case law, etc.
• Contact GLS if appropriate.
• If additional information is needed, contact Supervisory Investigative Analyst notated on Form 2076.
Servicing LR/ER
Management
5 Management sends their written request for action through appropriate level(s) of management to LR/ER. (Sample: Form 11396) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdfWhere this appears in ALL letters, insert a link. Management
6 Upon receipt of management's request for action, ensure that all documentation needed to process the case is received. If not, contact appropriate manager for necessary documentation. If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. Servicing LR/ER
7 If removal is deemed the appropriate action, last rights may be offered in some cases. Where this appears in ALL letters, insert a link. Management
Servicing LR/ER
8 If alternative discipline is not required/appropriate, go to Step 11. Offer employee alternative discipline. The employee has 5 workdays to respond to the opportunity to request alternative discipline (for bargaining unit employes, Article 38, Section 2), if request for action was for reprimand up to 14-day suspension. Management
9 Discuss appropriate alternatives with management prior to alternative discipline meeting. Any meetings regarding alternative discipline must be concluded within 5 workdays from employee's request. Servicing LR/ER
10 If alternative discipline is accepted, verify DOB and if applicable advise management that employee has 21 days to consider agreement in accordance with the Older Worker's Benefit Protection Act. Prepare agreement, obtain signatures, copy to employee, management, and NTEU (bargaining unit employees only). Place a copy in the case file and go to Step 30. If alternative discipline not accepted or agreement not reached, go to Step 11. Servicing LR/ER
11 Prepare appropriate letter (e.g., CWA letter, admonishment, reprimand, or proposal letter). IRM 6.751 and 6.752 exhibits.
• Draft letter within 14 calendar days after receipt of manager's request for action.
• With an alternative discipline meeting, complex case, or extenuating circumstances, negotiate the date the letter will be delivered to management.
Servicing LR/ER
12 Forward appropriate letter with instructions based on delegation orders/customer preference to management. Servicing LR/ER
13 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
14 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Servicing LR/ER
15 File acknowledgement of receipt of letter in case file. Servicing LR/ER
16 File disciplinary letter as appropriate. If reprimand send copy of letter and instructions to NARA for OPF filing for 2 year maintenance. Servicing LR/ER
Management
17 If non-disciplinary or admonishment or reprimand go to Step 30. If proposal to suspend, remove or reduce in grade/band, go to Step 18 Servicing LR/ER
18 If material relied on is requested, secure appropriate authorization to use information and provide to employee/representative. (Document folder) Servicing LR/ER
19 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting transcript within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
20 Hold oral reply. Oral reply officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), in oral or written reply, refer management to EEO office and coordinate any necessary actions while continuing the case. If medical issue is raised, see IRM 6.752. Management
Servicing LR/ER
21 Obtain transcripts of oral reply as required. Servicing LR/ER
22 Provide copy of transcripts of oral reply to oral reply officer and NTEU or other representative within 2 workdays of receipt of transcripts. Servicing LR/ER
23 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
24 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on Douglas Factors Checklist. Servicing LR/ER
Management
25 Prepare decision letter. Forward to deciding official for signature and issuance. Servicing LR/ER
26 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within one business day of issuance. Note: The National Agreement requires issuance of a decision letter on short suspensions be given to employee at least 7 workdays before the effective date. Management
27 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
28 Advise management to timely initiate personnel action as required. Process personnel action and file a copy in case file. Management
Servicing LR/ER
29 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/HotLinks local and regional offices. Servicing LR/ER
30 Close case in ALERTS within 10 calendar days of employee receipt of decision letter. Servicing LR/ER
31 Return ROI to Investigations Management per guidelines. Servicing LR/ER
32 Include final ALERTS print-out in case file. Servicing LR/ER

Exhibit 6.751.1-6  (11-04-2008)
Credit Card Misuse

The following is a suggested process for handling Credit Card Cases:

PROCESS: Credit Card Misuse

STARTS: When LR/ER Office receives case from AWSS Credit Card Services.

ENDS: When case is closed on ALERTS

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTION RESPONSIBILITY
1 Case information received in LR/ER office electronically from AWSS Credit Card Services (CCS):
• Credit card delinquency
• Inappropriate use of credit card
• Multiple suspensions of credit card
• Issuance of non-sufficient fund checks (NSF)
Documentation initially will be sent to the LR/ER Chief. Subsequent information will be sent to the LR/ER specialist assigned.
CCS
2 Indicate receipt of case in ALERTS. The actions taken will be posted in the ALERTS database within 7 calendar days of the respective step or event warranting an update in ALERTS.
Prepare case file folder and "material relied on" .
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts.
• History Control sheet (Optional).
Right side of folder:
• All case information in reverse chronological order.
Servicing LR/ER
3 Complete Preliminary Case Analysis. Forward case and Preliminary Case Analysis, using "New Conduct Case" transmittal, to function with instructions based on delegation orders/customer preferences. Servicing LR/ER
4 Advise/assist management to determine appropriate action. Managers may contact their supporting LR office by telephone or E-mail and expect an acknowledgement or response within 1 workday.
• Determine probationary status, if probationary refer to appropriate probationary procedure.
• Refer to IRS Guide to Penalty Determinations.
• Consider Douglas Factors.
• Research ALERTS for comparable cases, case law, etc.
• Contact GLS if appropriate.
• If additional information is needed, contact appropriate source.
Servicing LR/ER
Management
5 Management sends their written request for action through appropriate level(s) of management to LR/ER. (Sample: Form 11396) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdf Management
6 Upon receipt of management's request for action, ensure that all documentation needed to process case is received. If not, contact appropriate manager for necessary documentation. If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. Servicing LR/ER
7 If removal is deemed the appropriate action, last rights may be offered in some cases. Management
Servicing LR/ER
8 If alternative discipline is not required/appropriate, go to Step 11. Offer employee alternative discipline. The employee has 5 workdays to respond to the opportunity to request alternative discipline (for bargaining unit employes, Article 38, Section 2), if request for action was for reprimand up to 14-day suspension. Management
9 Discuss appropriate alternatives with management prior to alternative discipline meeting. Any meetings regarding alternative discipline must be concluded within 5 workdays from employee's request. Servicing LR/ER
10 If alternative discipline is accepted, verify DOB and if applicable advise management that employee has 21 days to consider agreement in accordance with the Older Worker's Benefit Protection Act. Prepare agreement, obtain signatures, copy to employee, management, and NTEU (bargaining unit employees only). Place a copy in the case file and go to Step 30. If alternative discipline not accepted or agreement not reached, go to Step 11. Servicing LR/ER
11 Prepare appropriate letter (e.g., CWA letter, admonishment, reprimand, or proposal letter). IRM 6.751 and 6.752 exhibits.
• Draft letter within 14 calendar days after receipt of manager's request for action.
• With an alternative discipline meeting, complex case, or extenuating circumstances, negotiate the date the letter will be delivered to management.
Servicing LR/ER
12 Forward appropriate letter with instructions based on delegation orders/customer preference to management. Servicing LR/ER
13 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
14 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinkslocal and regional offices. Servicing LR/ER
15 File acknowledgement of receipt of letter in case file. Servicing LR/ER
16 File disciplinary letter as appropriate. If reprimand send copy of letter and instructions to NARA for OPF filing for 2 year maintenance. Servicing LR/ER
Management
17 If non-disciplinary or admonishment or reprimand go to Step 30. If proposal is to suspend, remove or reduce in grade/band, go to Step 18 Servicing LR/ER
18 Provide evidence relied upon, if requested. Servicing LR/ER
19 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting services.
• Ensure RTS requests transcripts within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
20 Hold oral reply. Oral reply officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), in oral or written reply, refer management to EEO office and coordinate any necessary actions while continuing the case. If medical issue is raised, see IRM 6.752. Management
Servicing LR/ER
21 Obtain transcripts of oral reply as required. Servicing LR/ER
22 Provide copy of transcripts to oral reply officer and NTEU or other representative within 2 workdays of receipt of transcript. Servicing LR/ER
23 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
24 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on Douglas Factors checklist. Servicing LR/ER
Management
25 Prepare decision letter. Forward to deciding official for signature and issuance. Servicing LR/ER
26 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within 1 workday of issuance. Note: The National Agreement requires issuance of a decision letter on short suspension be given to the employee at least 7 workdays before the effective date. Management
27 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
28 Advise management to timely initiate personnel action as required. Process personnel action and file a copy in case file. Management
Servicing LR/ER
29 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinkslocal and regional offices. Servicing LR/ER
30 Close case in ALERTS within 10 calendar days of employee receipt of decision letter. Servicing LR/ER
31 Include final ALERTS print-out in case file. Servicing LR/ER

Exhibit 6.751.1-7  (11-04-2008)
Internet Misuse

The following is a suggested process for handling Internet Misuse Cases:

PROCESS: Internet Misuse

STARTS: When CSIRC contacts LR/ER Point of Contact (POC).

ENDS: When case is closed on ALERTS.

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTION RESPONSIBILITY
1 CSIRC sends an Internet Database Tracking Document to a central distribution center location. The document summarizes questionable employee Internet use. The central location transfers the information to an LR/ER Point of Contact (POC) within each area. CSIRC
2 The servicing LR/ER POC prints the data and forwards it to the LR/ER Chief for assignment to a specialist. Servicing LR/ER
3 Indicate receipt of case in ALERTS. The actions taken will be posted in the ALERTS database within 7 calendar days of the respective step or event warranting an update in ALERTS.
Prepare case file folder and "material relied on."
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts.
• History Control sheet (Optional).
Right side of folder:
• All case information in reverse chronological order.
Servicing LR/ER
4 Complete Preliminary Case Analysis. Forward case and Preliminary Case Analysis, using "New Conduct Case" transmittal, to function with instructions based on delegation orders/customer preferences. Best practice is to notify management if sensitive printed information is being forwarded.
LR/ER prepares an Internet Stop Letter for management to issue to employee.
Servicing LR/ER
Management
5 Conduct fact finding: Special consideration should be given to the number and types of hits, etc.
for bargaining unit: Employee rightshttp://hco.web.irs.gov/1RC/NA/Index.htm (Article 5, Exhibit 5-1.) http://publish.no.irs.gov/FORMS/INTERNAL/PDF/60331J99.pdf
• Discuss issues with employee (mitigating factors).
Contact LR/ER to discuss issue(s). LR/ER will contact or acknowledge management within 1 workday.
Management
6 Advise/assist management to determine appropriate action.
• Determine probationary status, if probationary refer to appropriate probationary procedure.
• Refer to IRS Guide to Penalty Determinations.
• Consider Douglas Factors.
• Research ALERTS for comparable cases, case law, etc.
• Contact GLS if appropriate.
• If additional information is needed, contact appropriate source.
Servicing LR/ER
Management
7 Management sends their written request for action through appropriate level(s) of management to LR/ER. (sample: Form 11396.) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdf Management
8 Upon receipt of management's request for action, ensure that all documentation needed to process the case is received. If not contact appropriate manager for necessary documentation. If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. Servicing LR/ER
9 If removal is deemed the appropriate action, last rights may be offered in some cases. Management
Servicing LR/ER
10 If alternative discipline is not required/appropriate, go to Step 13. Offer employee alternative discipline. The employee has 5 workdays to respond to the opportunity to request alternative discipline. (For bargaining unit employees, Article 38, Section 2), if request for action was for reprimand up to 14-day suspension. Management
11 Discuss appropriate alternatives with management prior to alternative discipline meeting. Any meetings regarding alternative discipline must be concluded within 5 workdays from employee's request. Servicing LR/ER
12 If alternative discipline accepted verify DOB and advise management that employee has 21 days to consider agreement in accordance with the Older Worker's Benefit Protection Act. Prepare agreement, obtain signatures, copy to employee, management, and NTEU (bargaining unit employees only). Place a copy in the case file and go to Step 32. If alternative discipline not accepted or agreement not reached go to Step 13. Servicing LR/ER
13 Prepare appropriate letter (e.g., CWA letter, admonishment, reprimand, or proposal letter). IRMs 6.751 and 6.752. Also see guidance
• Draft letter within 14 calendar days after receipt of manager's request for action.
• With an alternative discipline meeting, complex case, or extenuating circumstances, negotiate the date the letter will be delivered to management.
Servicing LR/ER
14 Forward appropriate letter with instructions based on delegation orders/customer preference to management. Servicing LR/ER
15 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
16 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinkslocal and regional offices. Servicing LR/ER
17 File acknowledgement of receipt of letter in case file. Servicing LR/ER
18 File disciplinary letter as appropriate. If reprimand send a copy of letter and instructions to NARA for OPF filing for 2 years maintenance. Servicing LR/ER
Management
19 If non-disciplinary or admonishment or reprimand go to Step 32. If proposal to suspend remove or reduce in grade/band, go to Step 20. Servicing LR/ER
20 Provide evidence relied upon, if requested. Servicing LR/ER
21 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting services.
• Ensure RTS requests transcripts within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
22 Hold oral reply. Oral reply officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. If medical issue is raised, see IRM 6.752. Management
Servicing LR/ER
23 Obtain transcripts of oral reply as required. Servicing LR/ER
24 Provide copy of transcripts to oral reply officer and NTEU or other representative within 2 workdays of receipt of transcript. Servicing LR/ER
25 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
26 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on Douglas Factors checklist. Servicing LR/ER
Management
27 Prepare decision letter. Forward to deciding official for signature and issuance. Servicing LR/ER
28 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within 1 workday of issuance. Note: The National Agreement requires issuance of a decision letter on short suspension be given to the employee at least7 workdays before the effective date. Management
29 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
30 Advise management to timely initiate personnel action as required. Process personnel action and file a copy in case file. Management
Servicing LR/ER
31 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Servicing LR/ER
32 Close case in ALERTS within 10 calendar days of the employee's receipt of decision letter. Servicing LR/ER
33 Include final ALERTS print-out in case file. Servicing LR/ER

Exhibit 6.751.1-8  (11-04-2008)
ETC Cases (Non-1203) (Initiated from ETC Branch)

The following is a suggested process for handling Non-1203 Tax Cases:

PROCESS: ETC Cases (Non-1203) (initiated from ETC Branch)

STARTS: When entered into ALERTS by ETC Branch.

ENDS: When case is closed on ALERTS.

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTION RESPONSIBILITY
1 The ETC case is loaded into ALERTS by the ETC Branch and forwarded to the servicing LR/ER Office. ETC Branch
2 Upon receipt of ETC case, LR/ER office will:
• Review file to determine preliminary facts of case e.g., late pay, error on return, under reported income, etc. Under reported issues only if a determination has been made that the employee's actions were NOT willful.
• Research ALERTS to determine any prior disciplinary action(s) and/or similar tax related offenses.
• Indicate receipt of case in ALERTS. "The actions taken will be posted in the ALERTS database within 7 calendar days of the respective step or event warranting an update in ALERTS."
• Review ALERTS to ensure that all information is appropriately updated.
Prepare case file folder.
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts.
• History Control Sheet (optional).
• Employee's probationary status should be verified. If employee is in a probationary status, this information should be clearly indicated in case file. Probationary procedures should be followed, if appropriate.
Right side of folder:
• All case information in reverse chronological order.
All relevant information should be included in case file and forwarded to manager.
Servicing LR/ER
3. Manager reviews case in preparation for interview with employee. If assistance is needed to interpret tax transcripts, manager should contact servicing LR/ER Specialist or refer to "ADP and IRS Information." Management
4 Manager interviews employee to obtain his/her explanation for alleged tax delinquency. If employee is BU, (Article 5-Employee Rights) (http;//hco.web.irs.gov/apps/na/contract06/index.html).the employee is entitled to NTEU representation during the interview and should be provided Form 8111 (Employee Notification Regarding Union Representation). Form 8111 (Exhibit 5-1)http://core.publish.no.irs.gov/forms/internal/pdf/60331j99.pdf
Manager should request that employee sign Form 8111 to acknowledge notification of his/her contractual rights. If employee refuses to sign, manager should notate this fact on the form and proceed with the interview.
Management
5 After employee interview, manager should consult servicing LR/ER office to obtain assistance in determining appropriate action.
The manager will:
• Refer to the IRS Guide to Penalty Determinations.
• Consider Douglas Factors.

The servicing LR/ER Office will:
• Research ALERTS for comparable cases, case law, etc.
• Analyze the information, assessing the case based on applicable case law, agency rules, regulations and contractual provisions.
• Contact GLS if appropriate.
• If additional information is needed, contact appropriate source.
LR/ER's primary role is to advise/assist the manager in determining an appropriate action.

NOTE: it is management's responsibility to decide the recommendation. The LR/ER specialist's role is to ensure that the recommendation is consistent with similar violations, within the legal parameters and applicable rules and regulations, and consistent with similar violations for other employees.
Management









Servicing LR/ER
6 Management sends their written request for action through appropriate level(s) of management to LR/ER. (Sample: Form 11396) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdf Management
7
• Upon receipt of management's request for action, ensure that all documentation needed to process the case is received. If not, contact appropriate manager for necessary documentation.
• Update the Events Screen in ALERTS to reflect receipt of recommendation.
• ALERTS should be updated periodically as the case progresses -- specific recommendations should be entered in ALERTS.

NOTE: Updates should be entered in ALERTS, at a minimum, at least once weekly for any open active case.
Servicing LR/ER
8 If it is decided that the final action will be a clearance, closed without action (CWA) or Admonishment Confirmed in Writing (ACW), LR/ER will prepare the appropriate letter for issuance to employee. Got to Step 31 and close case in ALERTS. Servicing LR/ER
9 If removal is deemed the appropriate action, "last rights" may be offered in some cases. Management
Servicing LR/ER
10 If the recommended action is for a reprimand up to 14-day suspension and it is determined that alternative discipline is not required/appropriate, go to Step 13. Management
11 If the recommended action is for a reprimand up to 14-day suspension and it is determined that alternative discipline will be offered, the manager should do the following:
• Offer employee alternative discipline.
• The employee has 5 workdays to respond to the opportunity to request alternative discipline. (For bargaining unit employees, Article 38 section 2)
• Any meetings regarding alternative discipline must be concluded within 5 workdays from employee's request.
LR/ER will:
• Discuss appropriate alternatives with management prior to alternative discipline meeting.
• Ensure that management is aware of their role in alternative discipline process as outlined in Article 38 of the National Agreement.
Management




























Servicing LR/ER
12 If alternative discipline accepted, prepare agreement, obtain signatures, copy to employee, management, and NTEU (bargaining unit employees only). Place a copy in the case file and go to Step 31. If alternative discipline not accepted or agreement not reached, go to Step 13. Servicing LR/ER
13 Prepare appropriate letter (e.g., reprimand, or proposal letter). See IRMs 6.751 and 6.752.
• Draft letter within 14 calendar days after receipt of manager's request for action.
• Complex cases, or extenuating circumstances may require LR/ER to negotiate the letter delivery date with management. LR/ER and management must agree on the timeframe for delivery of any required letters in accordance with the Service Level Agreement.
Servicing LR/ER
14 Forward appropriate letter with instructions based on delegation orders/customer preference to management. Servicing LR/ER
15 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
16 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number toNTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional office. Servicing LR/ER
17 File acknowledgement receipt of letter in case file. Servicing LR/ER
18 File disciplinary letter as appropriate. If reprimand send copy of letter and instructions to NARA for OPF filing for 5 year maintenance, if LOR is issued for a tax issue on or after September 29, 2007. (If before that date, 2-year retention.) Servicing LR/ER
Management
19 If non-disciplinary or admonishment or reprimand go to Step 31. If proposal is to suspend, remove, or reduce in grade/band, go to Step 20. Servicing LR/ER
20 Provide evidence relied upon, if requested. Servicing LR/ER
21 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting services.
• Ensure RTS requests transcripts are received within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
22 Hold oral reply. Oral reply officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), in oral or written reply, refer management to EEO office and coordinate any necessary actions while continuing the case. If medical issue is raised see IRM 6.752. Management
Servicing LR/ER
23 Obtain transcripts of oral reply as required. Servicing LR/ER
24 Provide copy of transcripts of oral reply to oral reply officer and NTEU or other representative within 2 workdays of receipt of transcript. Servicing LR/ER
25 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
26 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on Douglas Factor checklist. Servicing LR/ER
Management
27 Prepare decision letter. Forward to deciding official for signature and issuance. Servicing LR/ER
28 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within 1 workday of issuance. Note: The National Agreement requires issuance of a decision letter on short suspension be given to the employee at least7 workdays before the effective date. Management
29 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
30 Advise management to timely initiate personnel action as required. Process personnel action and file copy in case file. Management
Servicing LR/ER
31 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Servicing LR/ER
32 Close case in ALERTS within 10 calendar days of employee's receipt of decision letter. Servicing LR/ER
33 Include final ALERTS printout in case file. Servicing LR/ER

Exhibit 6.751.1-9  (11-04-2008)
TIGTA Cases

The following is a suggested process for handling TIGTA Cases:

PROCESS: TIGTA Cases

STARTS: When Report of Investigation (ROI "I" Case) is received in Labor Relations.

ENDS: When CASE CLOSED on ALERTS and returned to (IM).

GOAL: In accordance with the Service Level Agreement, "LR will assist managers in resolving these cases within 180 calendar days."

STEP PROCESSING DESCRIPTIONS RESPONSIBILITY
1 Case Information received in LR/ER Office. Investigations Management
2 Indicate receipt of case in ALERTS. The actions taken will be posted in the ALERTS database within 7 calendar daysof the respective step or event warranting an update in ALERTS. Prepare case file folder and "material relied on."
Left side of folder:
• Copies of employee's current and applicable prior ALERTS case(s) printouts
• History Control Sheet (Optional)
Right side of folder:
• All case information in reverse chronological order.
Servicing LR/ER
3 Complete Preliminary Case Analysis. Forward case and Preliminary Case Analysis, using New Conduct Case transmittal, to function with instructions based on delegation orders/customer preferences. Servicing LR/ER
4 Advise/assist management to determine appropriate action. Managers may contact their supporting LR office by telephone or E-mail and expect an acknowledgement or response within 1 workday.
• Determine probationary status, if probationary refer to appropriate probationary procedure.
• Refer to IRS Guide to Penalty Determinations.
• Consider Douglas Factors.
• Research ALERTS for comparable cases, case law, etc.
• Contact GLS if appropriate.
• If additional information is needed, contact TIGTA and follow the instructions.
Servicing LR/ER











Management
5 Management sends their request for action through appropriate level(s) of management to LR/ER. (Optional: Form 11396) http://core.publish.no.irs.gov/forms/internal/pdf/25712c02.pdf Management
6 Upon receipt of management's request for action, ensure that all documentation needed to process the case is received. If not, contact appropriate manager for necessary documentation. If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), refer management to EEO office and coordinate any necessary actions while continuing the case. Servicing LR/ER
7 If removal is deemed the appropriate action, last rights may be offered in some cases. Management
Servicing LR/ER
8 If alternative discipline is not required/appropriate, go to Step 11. Offer employee alternative discipline. The employee has 5 workdays to respond to the opportunity to request alternative discipline (For bargaining unit employees, Article 38, Section 2), if request for action was for reprimand up to 14-day suspension. Management
9 Discuss appropriate alternatives with management prior to alternative discipline meeting. The employee has 5 workdaysto conclude alternative discipline meeting. Servicing LR/ER
10 If alternative discipline accepted, verify DOB and advise management that employee has 21 days to consider agreement in accordance with the Older Worker's Benefit Protection Act. Prepare agreement, obtain signatures, copy to employee, management, and NTEU (for bargaining unit employees only). Place a copy in the case file and go to Step 30. If alternative discipline not accepted or agreement not reached, go to Step 11. Servicing LR/ER
11 Prepare appropriate letter (e.g., CWA letter, admonishment, reprimand, or proposal letter). IRM 6.751 and 6.752.
• Draft letter within 14 calendar days after receipt of manager's request for action.
• With an alternative discipline meeting, complex case, or extenuating circumstances, negotiate the date the letter will be delivered to management.
Servicing LR/ER
12 Forward appropriate letter with instructions based on delegation orders/customer preference to management using Signature/Issuance of Letter Transmittal. Ensure Douglas Factors checklist is signed by individual signing admonishments or reprimands. Servicing LR/ER
13 Issue letter to employee and send copy(s) including acknowledgement of receipt back to LR/ER within 1 workday of issuance. Management
14 If bargaining unit employee, provide appropriately sanitized copy of disciplinary action or proposal letter with ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinks local and regional offices. Form 5482, Record of Disclosure (Privacy Act of 1974) must be completed. Servicing LR/ER
15 File Acknowledgement of receipt of letter in case file. Servicing LR/ER
16 File disciplinary letter as appropriate. If reprimand send copy of letter and instructions to NARA for OPF filing for 2 year maintenance. If for a tax issue on or before September 29, 2007, retain for five years. Servicing LR/ER
Management
17 If non-disciplinary or admonishment of reprimand go to Step 30. If proposal to suspend, remove or reduce in grade/band, go to Step 18. Servicing LR/ER
18 Provide evidence relied upon, if requested. Servicing LR/ER
19 If an oral reply is requested, coordinate oral reply proceedings.
• Schedule/arrange for meeting.
• Coordinate with function to ensure procurement of court reporting services.
• Ensure RTS requests transcript within 5 workdays.
• Request transcripts be delivered to Labor Relations.
Servicing LR/ER
Management
20 Hold oral reply. Oral reply officer to be determined by the business unit. (LR/ER will normally participate by telephone or in person.) If reasonable accommodation issues are raised (i.e., employee has known or suspected disability that may be impacting conduct), in oral or written reply, refer management to EEO office and coordinate any necessary actions while continuing the case. Management
Servicing LR/ER
21 Obtain transcripts of oral reply as required. Servicing LR/ER
22 Provide copy of transcripts of oral reply to oral reply officer and NTEU or other representative within 2 workdays of receipt of transcript. Servicing LR/ER
23 Prepare Executive Summary for adverse action. Provide Executive Summary and pertinent case file information to appropriate official. Servicing LR/ER
24 Discuss oral/written reply with appropriate (e.g., deciding) official. Include discussion of Douglas Factors and obtain deciding official's signature on Douglas Factors checklist. Servicing LR/ER
Management
25 Prepare decision letter. Forward to deciding official for signature and issuance using Signature/Issuance of Letter Transmittal. Servicing LR/ER
26 Issue decision letter to employee and send copy(s) including acknowledgement of receipt to LR/ER within 1 business day of issuance. Note - The National Agreement requires issuance of decision letter on short suspension to employee at least 7 workdays before the effective date. Management
27 File acknowledgement of receipt of decision letter in case file. Servicing LR/ER
28 Advise management to timely initiate personnel action as required. Process personnel action and file copy in case file. Management
Servicing LR/ER
29 If bargaining unit employee, provide appropriately sanitized copy of decision letter and ALERTS case number to NTEUhttp://www.nteu.org/UnionOffice/Hotlinkslocal and regional offices. Servicing LR/ER
30 Close case in ALERTS within 10 calendar days of employee's receipt of decision letter. Servicing LR/ER
31 Return ROI to Investigations Management as instructed on Form 2076. Servicing LR/ER
32 Include final ALERTS print-out in case file. Servicing LR/ER

Exhibit 6.751.1-10  (11-04-2008)
SUGGESTED LANGUAGE - Clearance Letter

I have received and reviewed the Report of Investigation concerning [give a brief description of the allegation or state: "the matter about which you were interviewed by TIGTA" ].

I am pleased to inform you that the TIGTA report has enabled me to clear you of the allegation. Therefore, the matter is considered closed with the issuance of this clearance letter. I hope that you will understand that this investigation was necessary in your own interest as well as that of the Internal Revenue Service.

No record of the investigation will be filed in your Official Personnel Folder (OPF) unless you specifically request it. Should this be the case, a copy of this letter will be included therein for a period not to exceed two (2) years. Please sign and return the acknowledgement copy to this office if it is your desire to have a copy placed in your (OPF).

Exhibit 6.751.1-11  (11-04-2008)
SUGGESTED LANGUAGE - Closed Without Action Letter

I have received and reviewed the Report of Investigation concerning [give a brief description of the allegation or state: "the matter about which you were interviewed by TIGTA]."

After considering the file in this matter, I have decided to close the case without action. I hope that you will understand that this investigation was necessary in your own interest as well as that of the Internal Revenue Service.

[Add a cautionary statement if one is deemed appropriate.]

No record of the investigation will be filed in your Official Personnel Folder (OPF) unless you specifically request it. Should this be the case, a copy of this letter will be included therein for a period not to exceed two (2) years. Please sign and return the acknowledgement copy to this office if it is your desire to have a copy placed in your (OPF).

Exhibit 6.751.1-12  (11-04-2008)
Suggested Language - Admonishment Letter

This is a letter of admonishment for __________________[briefly identify the offense, such as "returning late from your lunch period" or "the loss of your building pass" ].

[Specifically describe the offense, with reference to times and dates, locations, etc., and, as appropriate, Rules of Conduct or other instructions or procedures violated.]

If you engage in any future misconduct, consideration will be given to this action if it is a matter of record. Future discipline could be severe. A copy of this letter will be retained by your supervisor for a period of two (2) years. After two (2) years, this letter will no long be a matter of record.

[For bargaining unit employee state, "You have the right to make this action the subject of a grievance in accordance with the National Agreement between NTEU and the Internal Revenue Service. The grievance must be filed within fifteen (15) workdays from the date you receive this letter." ]

[For a non-bargaining unit employee, state: "You have the right to make this action the subject of an employee grievance in accordance with the provisions of IRM 6.771.1, Agency Grievance System. The grievance must be filed within fifteen (15) workdays from the date you receive this letter." ]

Sincerely,

Note:

For bargaining unit employees, a copy of this notice will be provided simultaneously to NTEU.

Exhibit 6.751.1-13  (11-04-2008)
SUGGESTED LANGUAGE - Letter of Reprimand

This is a letter of reprimand for [briefly identify the offense, such as: "your failure to readily respond to the direction of your supervisor" .]

[Specifically describe the offense, with reference to times and dates, locations, etc., and, as appropriate, Rules of Conduct or other instructions or procedures violated.]

[In cases of off-duty misconduct, the nexus must be stated. This is a description of why and how there is a connection between the specific off-duty misconduct and the efficiency of the Service. As applicable, the connection might be established in terms of publicity or notoriety, the effect on the image of the Service or ability to accomplish the mission of the Service, the effect on the Service's ability to rely on the integrity, honesty or good judgment of the employee (especially for responsible jobs), the effect on co-workers (safety concerns, morale, job performance, etc.), and direct applicability to the job (an "obvious" nexus, such as with tax cases). Begin with a phrase such as the following: "Such conduct seriously impairs the ..." ]

[If prior discipline or other aggravating circumstances are present, state: "I am also taking into account the fact that you ..." ]

If you engage in any future misconduct, consideration will be given to this action, if it is a matter of record. Future discipline could be severe.

[For NON tax-related matters or Tax-Related matters for Tax Returns Filed BEFORE September 29, 2007, state: "A copy of this letter will be placed in your Official Personnel Folder (OPF) for a period of two (2) years, or until you transfer or are otherwise separated from the Service. After two (2) years, this letter will be removed from your OPF and will no longer be a matter of record." ]

[For TAX-RELATED LETTERS OF REPRIMAND FOR TAX RETURNS FILED ON OR AFTER SEPTEMBER 29, 2007, state: "A copy of this letter will be placed in your Official Personnel Folder (OPF) for a period of five (5) years, or until you transfer or are otherwise separated from the Service. After five (5) years, this letter will be removed from your OPF and will no longer be a matter of record." ]

[For a bargaining unit employee state: "You have the right to make this action the subject of a grievance in accordance with the National Agreement between NTEU and the Internal Revenue Service. The grievance must be filed within fifteen (15) workdays from the date you receive this letter." ]

[For a non-bargaining unit employee, state: "You have the right to make this action the subject of an employee grievance in accordance with the provisions of IRM 6.771.1, Agency Grievance System. The grievance must be filed within fifteen (15) workdays from the date you receive this letter." ]

Sincerely,

Note:

For bargaining unit employees, a copy of this notice will be provided simultaneously to NTEU.

Exhibit 6.751.1-14  (11-04-2008)
Alternative Discipline -- Bargaining Unit Employees - SUGGESTED Notice

The purpose of this memorandum is to notify you that I am considering a traditional disciplinary action in the form of a 1-day suspension due to your misuse of your Citibank Travel Card.

You may request consideration of an alternative form of discipline (AD) in accordance with the provisions of Article 38, Section 2, of the National Agreement. If you choose to request AD, your request must be received by me within five (5) workdays from your receipt of this notification.

If we agree upon an alternative form of discipline, our agreement must be reduced to writing and contain the following:

1. A detailed description of the AD,

2. A statement of the penalty for which the AD is a substitute,

3. A statement of the misconduct,

4. A statement admitting to the misconduct, and

5. A statement waiving all oral and/or written replies, grievance, appeal, and complaint rights in any forum.

If an agreement is reached but you do not abide by the terms of that agreement, you will be notified in writing of the violation and that the penalty as outlined in the AD Agreement will be effected immediately.

If we don't reach an agreement, the traditional disciplinary process will begin.

If you have any questions concerning the AD process, you may contact your local NTEU representative, Labor Relations Specialist XXX at 333-444-5555, or myself at 222-333-4444.

I received the original of this memorandum.
________________________
Employee's Signature
_______________________
Date
*****************************************************************************
OPTIONAL: I propose
__________________________________________________
________________________________ as my alternative discipline.
_________________________
Employee's Signature
______________________
Date

Exhibit 6.751.1-15  (11-04-2008)
Alternative Discipline -- Bargaining Unit Employees -- Fillable Agreement and Sample

Alternative Discipline Agreement
Between
Internal Revenue Service
And
(Employee)
 

This Agreement is entered into between the Internal Revenue Service (IRS) and ________, by and through the National Treasury Employees Union (NTEU), and is executed consistent with the provisions outlined in Article 38, Section 2, of the National Agreement between the IRS and NTEU.

1. agrees:

  1. That __________did__________.

  2. To __________no later than __________calendar days from the date __________signs this Agreement.

  3. That the alternative discipline listed in paragraph (b) is in lieu of a _____________ for the misconduct described in paragraph (a).

  4. That by signing this Agreement, __________is waiving right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. That _________is freely and voluntarily agreeing to these conditions. ___________has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. __________understands this Agreement is an alternative form of discipline and is fully voluntary on __________part.

  6. That this Agreement, including the admitted misconduct and original penalty (_____), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  7. That should __________fail to comply with any terms of this Agreement, the original _________will be imposed immediately, and consistent with the provisions of Article 38, Section H (7), _________may only grieve whether or not a violation of this Agreement occurred; __________ may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this Agreement constitutes the complete understanding between the IRS, NTEU, and __________. No other promise or agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

_________________________
Employee
Date: ___________________
_________________________
For Management
Date: ___________________
_________________________
For NTEU
Date: ___________________

Exhibit 6.751.1-16  (11-04-2008)
Alternative Discipline -- Bargaining Unit Employees Sample

Alternative Discipline Agreement
Between
Internal Revenue Service
And
(Joe Smith)

This Agreement is entered into between the Internal Revenue Service (IRS) and Joe Smith, by and through the National Treasury Employees Union (NTEU), and is executed consistent with the provisions outlined in Article 38, Section 2, of the National Agreement between the IRS and NTEU.

1. Joe Smith agrees:

  1. That Mr. Smith did indeed misuse his Citibank Credit Card.

  2. To write a paper consisting of at least 5 type-written double-spaced, 8 1/2 by 11 inch pages, on appropriate use of government credit cards and the impact to the Service of their misuse, to be delivered to me no later than 7 calendar days from the date Mr. Smith signs this Agreement.

  3. That the alternative discipline listed in paragraph (b) is in lieu of a 1-day suspension for the misconduct described in paragraph (a).

  4. That by signing this Agreement, Mr. Smith is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, any appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. That Mr. Smith is freely and voluntarily agreeing to these conditions. Mr. Smith has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. Mr. Smith understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

  6. That this Agreement, including the admitted misconduct and original penalty (1-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  7. That should Mr. Smith fail to comply with any terms of this Agreement, the original 1-day suspension will be imposed immediately and consistent with the provisions of Article 3, Section H (7), Mr. Smith may only grieve whether or not a violation of this Agreement occurred; Mr. Smith may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this Agreement constitutes the complete understanding between the IRS, NTEU, and Mr. Smith. No other promise or agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

_________________________
Mr. Smith, Employee
Date: ___________________
_________________________
Mr. Jones
For Management
Date: ___________________
_________________________
Jane Doe
For NTEU
 

Exhibit 6.751.1-17  (11-04-2008)
Alternative Discipline -- Bargaining Unit employees -- Agreement that Incudes OWBPA Suggested Language

(This is a sample AD agreement with the Older Workers Benefit Protection Act (OWBPA) language inserted. This document should be used if AD is being considered for a BU employee over the age of 40.)

Alternative Discipline Agreement
Between
Internal Revenue Service
And
(Employee)

This Agreement is entered into between the Internal Revenue Service (IRS) and by and through the National Treasury Employees Union (NTEU), and is executed consistent with the provisions outlined in Article 38, Section 2, of the National Agreement between the IRS and NTEU.

1. (EMPLOYEE) agrees:

  1. That he created a disturbance in his work area and caused an interruption to his work unit's production by arguing loudly with a fellow employee.

  2. (EMPLOYEE) will donate sixteen (16) hours of annual leave to the IRS Leave Bank no later than 10 calendar days from the date he signs this Agreement. (EMPLOYEE) also agrees to participate in anger management counseling with an Employee Assistance Program counselor. If referred for additional counseling he will complete the counseling program at his own expense.

  3. That the penalty listed in paragraph (b) is an alternative to (EMPLOYEE) receiving a 2-day suspension for the misconduct described in paragraph (a).

  4. That by signing this Agreement, (EMPLOYEE) is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. By signing this Agreement, (EMPLOYEE) waives all rights and claims under the Age Discrimination in Employment Act (ADEA of 1967, as amended, as to the above-referenced matter. To ensure compliance with the requirements of the Older Workers Benefit Protection Act (OWBPA), 29 U.S.C. §626(f), by signing this Agreement, (EMPLOYEE) agrees that he/she:

  1. understands that this waiver is part of this Agreement;

  2. has read and understood this Agreement;

  3. intends to waive any and all rights and claims under the ADEA as to all matters which in any way relate to or arise from the instant matter, occurring prior to Employee's execution of this Agreement;

  4. does not waive any rights or claims that may arise after the date that this Agreement has been executed;

  5. is waiving rights or claims in exchange for valuable consideration in addition to anything of value to which Employee is already entitled in the absence of a waiver;

  6. has been advised to consult with an attorney before signing this Agreement;

  7. has been given a period of twenty one (21) calendar days within which to consider this Agreement, with the twenty one (21) calendar day period beginning on insert date Agreement given to the employee; and

  8. has been given a period of seven (7) calendar days following his/her execution of the Agreement to revoke this Agreement, and the Agreement shall not become effective and enforceable until the revocation period has expired.

(EMPLOYEE) understands that pursuant to 29 CFR 1625.22(e)(6), he/she may sign this Agreement before the end of the twenty one (21) day time period set forth in subparagraph (7) above, so long as his/her decision to accept a shortening of the time is knowing and voluntary and is not induced by the agency through fraud, misrepresentation or a threat to withdraw or alter the terms of this Agreement, and that should he/she knowingly and voluntarily chose to shorten the twenty one (21) day period, the mandatory seven (7) day period will then commence to run on the day he signs this Agreement.

  1. f) That (EMPLOYEE) is freely and voluntarily agreeing to these conditions. He has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. (EMPLOYEE) understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

  2. g) That this Agreement, including the admitted misconduct and original penalty (2-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  3. h) That should (EMPLOYEE) fail to comply with any terms of the Agreement; the original 2-day suspension will be imposed immediately and he may be subject to further discipline for the additional offense. Should such an offense occur, consistent with the provisions of Article 38, Section H (7), (EMPLOYEE) may only grieve whether or not a violation of this Agreement occurred; he may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this Agreement constitutes the complete understanding between the IRS, NTEU, and (EMPLOYEE). No other promise or Agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

_________________________
(EMPLOYEE), Employee
Date: ___________________
_________________________
(MANAGEMENT)
For Management
Date: ___________________
_________________________
(NTEU OFFICIAL)
For NTEU
Date: ___________________

Exhibit 6.751.1-18  (11-04-2008)
Alternative Discipline -- Bargaining Unit Employees -- SUGGESTED LANGUAGE for Violation of Alternative Discipline Agreement Notice

On (Date), you entered into an Alternative Discipline (AD) Agreement in lieu of __________(state traditional discipline) for __________(state misconduct). In the Agreement, you acknowledged your misconduct and agreed that a violation of the terms of the Agreement would result in the imposition of __________(state traditional discipline).

You have violated the Agreement as follows:

In the Alternative Discipline Agreement, you agreed that you would __________ (state terms of the AD Agreement)

As stated in the Agreement, your failure to comply with its terms results in __________(state traditional discipline)

In accordance with the AD Agreement, should you dispute whether a violation of the Agreement occurred, you may file a grievance within five (5) workdays of the receipt of this notification letter.

If necessary; A Personnel Notice effecting your suspension and return to duty will be forthcoming.

Sincerely,

(Manager)

Exhibit 6.751.1-19  (11-04-2008)
Alternative Discipline -- Bargaining Unit Employees -- SUGGESTED LANGUAGE for Violation of Alternative Discipline Agreement Notice Sample

On January 2, 2007, you entered into an Alternative Discipline (AD) Agreement in lieu of a one (1) day suspension for your Absence Without Leave (AWOL). In the Agreement, you acknowledged your misconduct and agreed that a violation of the terms of the Agreement would result in the imposition of a one (1) day suspension. (Or whatever the traditional discipline would have been.) You have violated the Agreement as follows:

In the Alternative Discipline Agreement you agreed that you would buy an alarm clock and provide the receipt to your manager within 5 workdays of signing the Agreement. To date you have not provided me with a receipt and 5 workdays has passed.

As stated in the Agreement, your failure to comply with its terms results in your suspension for one (1) day beginning February 3, 2007. Absent approved leave, you are expected to return to duty on February 4, 2007.

In accordance with the AD Agreement, should you dispute whether a violation of the Agreement occurred, you may file a grievance within five (5) workdays of the receipt of this notification letter.

Personnel Notices effecting your suspension and return to duty will be forthcoming

Sincerely,

Operations Manager

Exhibit 6.751.1-20  (11-04-2008)
Alternative Discipline -- Non-Bargaining Unit Employees -- SUGGESTED LANGUAGE for Notice

The purpose of this memorandum is to notify you that I am considering a traditional disciplinary action in the form of a __________ due to your __________; and therefore, you may request consideration of an alternative form of discipline.

If you choose to request Alternative Discipline (AD), your request should be received within five (5) workdays from your receipt of this notification.

If we agree upon an alternative form of discipline, our agreement must be reduced to writing and contain the following:

  1. A detailed description of the alternative discipline,

  2. A statement of the penalty for which the alternative agreement is a substitute,

  3. A statement of the misconduct,

  4. A statement admitting to the misconduct, and

  5. A statement waiving all oral and/or written replies, grievance, appeal, and complaint rights in any forum.

If an agreement is reached, but you do not abide by the terms of that agreement, you will be notified in writing of the violation and that the penalty outlined in the AD Agreement will be effected immediately.

If we don't reach an agreement, the traditional disciplinary process will begin.

If you have any questions concerning the Alternative Discipline process, please contact me at _____________, or Labor Relations Specialist ____________ at ______________.

I received the original of this memorandum.
_________________________ Employee's signature ___________________ Date
*********************************************************************
OPTIONAL: I propose ______________________________________________
______________________________________________
as my alternative discipline.
_________________________ Employee's signature ___________________ Date

Exhibit 6.751.1-21  (11-04-2008)
Alternative Discipline -- Non-Bargaining Unit Employees -- SUGGESTED LANGUAGE for Fillable Agreement

Alternative Discipline Agreement
Between
Internal Revenue Service
And
(Employee)

This Agreement is entered into between the Internal Revenue Service (IRS) and ____________________.

1. __________ agrees:

  1. That __________ did ___________________

  2. To ______________no later than _______calendar days from the date ________signs this Agreement.

  3. That the Alternative Discipline listed in paragraph (b) is in lieu of a ____________for the misconduct described in paragraph (a).

  4. That by signing this Agreement, __________ is waiving right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. That _________ is freely and voluntarily agreeing to these conditions. _________has had ample time to consider the conditions of this Agreement and confer with a representative of __________ choosing. ___________understands this Agreement is an alternative form of discipline and is fully voluntary on _______ part.

  6. That this Agreement, including the admitted misconduct and original penalty (______), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  7. That should ______________fail to comply with any terms of this Agreement, the original ___________ will be imposed immediately and _______ may only grieve whether or not a violation of this Agreement occurred; _____________ may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this agreement constitutes the complete understanding between the IRS and __________. No other promise or agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in the Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.

________________________ Employee ____________________ Date
________________________ for Management ____________________ Date

Exhibit 6.751.1-22  (11-04-2008)
Alternative Discipline -- Non-Bargaining Unit Employees -- SUGGESTED LANGUAGE For Fillable Agreement Sample

Alternative Disciplinary Agreement
Between
The Internal Revenue Service
And
Joe Smith

This Agreement is entered into between the Internal Revenue Service (IRS) and Joe Smith.

1. Joe Smith agrees:

  1. That Mr. Smith did indeed misuse his Citibank Card.

  2. To write a paper consisting of at least 5 type-written, double-spaced, 8 1/2 by 11 inch pages, on appropriate use of government credit cards and the impact to the Service of their misuse, to be delivered to me no later than 7 calendar days from the date Mr. Smith signs this Agreement.

  3. That the alternative discipline listed in paragraph (b) is in lieu of a 1 day suspension for the misconduct described in paragraph (a).

  4. That by signing this Agreement, Mr. Smith is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. That Mr. Smith is freely and voluntarily agreeing to these conditions. Mr. Smith has had ample time to consider the conditions of this Agreement and confer with a representative of his choosing. Mr. Smith understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

  6. That this Agreement, including the admitted misconduct and original penalty (1-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  7. That should Mr. Smith fail to comply with any terms of this Agreement, the original 1- day suspension will be imposed immediately and Mr. Smith may only grieve whether or not a violation of this Agreement occurred; Mr. Smith may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this Agreement constitutes the complete understanding between the IRS and Mr. Smith. No other promise or agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.

_________________________ Joe Smith, Employee ____________________ Date
_________________________ Mr. Jones
For Management
____________________Date

Exhibit 6.751.1-23  (11-04-2008)
Alternative Discipline -- Non-Bargaining Unit Employees - SUGGESTED LANGUAGE for Agreement that includes OWBPA

Alternative Disciplinary Agreement
Between
The Internal Revenue Service
And
(Employee)

This Agreement is entered into between the Internal Revenue Service (IRS) and (EMPLOYEE).

1. (EMPLOYEE) agrees:

  1. That he/she failed to timely pay his/her government credit card balance for the billing cycles of October 6, 2006 through January 8, 2007.

  2. (EMPLOYEE) will donate eight (8) hours of annual leave to the IRS Leave Bank no later than 10 calendar days from the date he/she signs this Agreement. (EMPLOYEE) will also review IRM 1.32.4, Travel Card Program Handbook and provide an overview of the employee's responsibilities at the Territory all managers staff meeting by (DATE).

  3. That the penalty listed in paragraph (b) is an alternative to (EMPLOYEE) receiving a Letter of Reprimand for the misconduct described in paragraph (a).

  4. That by signing this Agreement, (EMPLOYEE) is waiving his/her right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

  5. By signing this Agreement, (EMPLOYEE) waives all rights and claims under the Age Discrimination in Employment ACT (ADEA) of 1967, as amended, as to the above-referenced matter. To ensure compliance with the requirements of the Older Workers Benefit Protection Act (OWBPA), 29 U.S.C. §626(f), by signing this Agreement, (EMPLOYEE) agrees that he/she:

    1. understands that this waiver is part of this Agreement;

    2. has read and understood this Agreement;

    3. intends to waive any and all rights and claims under the ADEA as to all matters which in any way relate to or arise from the instant matter, occurring prior to Employee's execution of this Agreement;

    4. does not waive any rights or claims that may arise after the date that this Agreement has been executed;

    5. is waiving rights or claims in exchange for valuable consideration in addition to anything of value to which Employee is already entitled in the absence of a waiver;

    6. has been advised to consult with an attorney before signing this Agreement;

    7. has been given a period of twenty one (21) calendar days within which to consider this Agreement, with the twenty one (21) calendar day period beginning on insert date Agreement was given to the employee; and

    8. has been given a period of seven (7) calendar days following his/her execution of the Agreement to revoke this Agreement, and the Agreement shall not become effective and enforceable until the revocation period has expired.

Employee understands that pursuant to 29 CFR 1625.22(e)(6), he/she may sign this Agreement before the end of the twenty one (21) day time period set forth in subparagraph (7) above, so long as his/her decision to accept a shortening of the time is known and voluntary and is not induced by the agency through fraud, misrepresentation or a threat to withdraw or alter the terms of this Agreement, and that should he/she knowingly and voluntarily choose to shorten the twenty one (21) day period, the mandatory seven (7) day period will then commence to run on the day he/she signs this Agreement.

  1. That (EMPLOYEE) is freely and voluntarily agreeing to these conditions. He/she has had ample time to consider the conditions of this Agreement and confer with a representative of his/her choosing. (EMPLOYEE) understands this Agreement is an alternative form of discipline and is fully voluntary on her part.

  2. That this Agreement, including the admitted misconduct and original penalty (Letter of Reprimand), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

  3. That should (EMPLOYEE) fail to comply with any terms of this Agreement, the original Letter of Reprimand will be imposed immediately and he/she may be subject to further discipline for the additional offense. Should such an offense occur, (EMPLOYEE) may only grieve whether or not a violation of this Agreement occurred; he/she may not grieve the original penalty.

2. The parties agree:

  1. That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

  2. That this Agreement constitutes the complete understanding between the IRS and (EMPLOYEE). No other promise or Agreement shall be binding unless signed by all parties.

  3. That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.

________________________
(EMPLOYEE) Employee,
DATE:__________________
________________________
(MANAGEMENT)
For Management
DATE:__________________

Exhibit 6.751.1-24  (11-04-2008)
Alternative Discipline -- Non-Bargaining Unit Employees -- SUGGESTED LANGUAGE for Violation of Alternative Discipline Agreement Notice Sample

Joe Smith

500 Main Street

Columbus, Ohio 22222

Dear Mr. Smith

On January 2, 200X, you entered into an Alternative Discipline (AD) Agreement in lieu of a one (1) day suspension for your Absence Without Leave (AWOL). In the Agreement, you acknowledged your misconduct and agreed that a violation of the terms of the Agreement would result in the imposition of a one (1) day suspension. You have violated this Agreement as follows:

In the Alternative Discipline Agreement you agreed that you would buy an alarm clock and provide the receipt to your manager within 5 workdays of signing the agreement. To date you have not provided me with the receipt and 5 workdays have passed.

As stated in the Agreement, your failure to comply with its terms results in your suspension for one (1) day beginning February 3, 200X. Absent approved leave, you are expected to return to duty on February 4, 200X.

In accordance with the AD Agreement, should you dispute whether a violation of the agreement occurred, you may file a grievance within five (5) workdays of the receipt of this notification letter.

Personnel Notices effecting your suspension and return to duty will be forthcoming.

Sincerely,

Mr. Jones

Operations Manager

Exhibit 6.751.1-25  (11-04-2008)
Alternative Discipline -- Examples of AD Options

With the following options, it is highly recommended that the alternative discipline be linked as closely as possible to the underlying misconduct. When such a link is readily observable, the chances that the misconduct will not be repeated are much higher. In many cases, creativity in the alternative discipline options is necessary to accomplish this task, however, the ultimate benefit supports the effort. This is not intended to be an exhaustive list. There are many other possibilities for alternative discipline available.

Unpaid off-duty community service related to the misconduct.

Donate annual leave to the leave transfer program in lieu of a suspension. To assure compliance with the law that prohibits coercion of an employee to contribute annual leave under the Voluntary Leave Transfer Program, the employee, and not the supervisor, must pursue the transfer of annual leave with the servicing human resources office.

Combination of leave donation and unpaid off-duty community service related to the offense. For example, instead of a 10-day suspension for drinking on the job and absence without official leave, the employee agrees to donate 5 days of annual leave in combination with 120 hours of community service in an alcohol abuse center.

Develop and deliver training or briefings related to the admitted misconduct.

Prepare a written analysis of the misconduct, its impact upon the morale of the office and suggestions for correcting the situation. The paper would be done on employee's own time. This is particularly effective for supervisors who engage in misconduct.

Prepare an all-employee or all-unit memo describing the misconduct and the resulting consequences. It can be signed by the employee or sent out anonymously.

Complete financial or other counseling on employee's own time and expense.

Attend off-duty training in deficient areas with the employee assuming the associated costs. For example, an employee could attend a weekend seminar on how to work with people for misconduct related to making rude, insensitive, or hostile remarks to co-workers or members of the public.

Attend x number of credit counseling sessions.

Donate 8 hours of leave to the shared leave bank.

Complete Web-based courses on employee's own time and provide manager with proof of completion by a certain date.

Take travel card refresher training within 30 days and provide proof of completion to manager

Make formal presentation on ethics and the importance of satisfying financial obligations at the next staff meeting.

On his/her own time, the employee will hold four (4) lunch and learn sessions (two on day shift and two on night shift). The sessions will discuss rules and regulations for the government travel card. The employee will include his/her own situation and highlight the ramifications for not following the rules and regulations.

Prepare a training module (PowerPoint and Instructor's Guide) on Statute procedures to be used as a training tool. In addition, the employee will arrange to present this training for day and night shift employees on his/her own time.

Donate x number of hours of annual leave to the IRS leave bank. In addition, the employee will register for and complete a course in budgeting and/or personal finances at his/her own cost and on his/her own time. The employee will provide a certificate of completion to the manager within 60 days of this agreement.

Exhibit 6.751.1-26  (11-04-2008)
SUGGESTED LANGUAGE for Employee Request for Material Relied on and for Representative Request for Access to Tax Information

Request by Employee for Material Relied Upon

Please make available to me a copy of the material relied on to support the letter of __(Date)__. I understand that tax returns and return information included in the material may not be disclosed to my representative or to anyone else (other than a Treasury Department employee in connection with that employee's official duties with respect to this matter) without proper approval.

Request by Representative for Access to Tax Information

This is a request for access to coded tax information contained in the letter dated _______ to ______________, and a request for access to the tax information contained in tax cases or other documents supporting the letter. The information is being disclosed to me for use in my representation of ______________________in connection with this action and any proceedings which may arise from it.

I understand that Internal Revenue Code 7431 permits a taxpayer to bring a civil action against a person who knowingly or negligently discloses tax information in violation of Internal Revenue Code 6103.

I further understand that the tax information may not be used in any public proceeding or disclosed to any person, other than a Treasury Department employee in connection with that employee's official duties with respect to this matter, unless the particular use or proposed disclosure is approved by the Service upon my separate written request. Upon such a request, the Service will ordinarily provide authorization to disclose relevant sanitized tax information as appropriate. This separate written request is not necessary if I disclose to a third party or at a public proceeding only the information that has already been disclosed by the Service to that third party, provided that the extent of such disclosure is limited to the form and extent of the Service's disclosure. For example, the evidence file submitted by the Service to the Merit Systems Protection Board in response to an employee's appeal may be used at the hearing without prior request by the employee or representative.


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