1.4.1 Management Roles and Responsibilities

Manual Transmittal

January 20, 2012


(1) This transmits revised IRM 1.4.1, Resource Guide for Managers, Management Roles and Responsibilities.


IRM 1.4.1 provides references and links to web resources for IRS managers and employees.

Material Changes

(1) Revised IRM 1.4.1 to make editorial changes and update website addresses throughout the IRM.

(2) Deleted all references to Administrative Procedures for Managers (APM). The iManage resource center replaced the APM site.

(3) Added to reference the New Manager Orientation Support Center.

(4) Revised to remove all references to Individual Development Plans (IDPs). Career Learning Plan (CLP) replaced IDP.

(5) Revised to remove all references to SkillPort. Learn and Lead Information Center replaced SkillPort.

(6) Revised to emphasize managers' responsibilities to help employees prepare a CLP, if desired by the employee.

(7) Revised to include current information regarding Employee Development.

(8) Revised to promote Equity, Diversity, and Inclusion (EDI) and related management resources.

(9) Added to include a chart with quick links to useful web pages for managers.

Effect on Other Documents

This IRM supersedes IRM 1.4.1 (Management Roles and Responsibilities), dated October 21, 2008.


All Divisions and Functions

Effective Date


Amalia C. Colbert,
Director, Human Capital Office Planning, Research and Support Division

Purpose of IRM 1.4.1 (Resource Guide for Management Roles and Responsibilities)

  1. Internal Revenue Manual (IRM) 1.4.1 describes the fundamental responsibilities of management positions at all levels. Its primary focus is on manager and employee relationships. It is geared toward new managers but also serves as a useful reference for more experienced managers.

  2. Other IRM sections address various topics of interest to managers. These IRMs include:

    1. IRM 1.4.2, Monitoring and Improving Internal Accounting and Administrative Controls discusses the Service's management controls program that complies with legislative requirements and related regulations and directives. Management controls are the organization, policies and procedures used by management to ensure:

      1. the efficient and effective accomplishment of the IRS mission and program objectives;

      2. resources are used in accordance with the mission;

      3. programs and resources are protected from waste, fraud, and mismanagement;

      4. laws and regulations are followed; and

      5. reliable, timely information is obtained and used for decision making.

    2. IRM 1.4.5, Corporate Tax Administration Tools provides managers with background relating to the corporate delivery of electronic tax administration tools, how to access them, and relating training products.

    3. IRM 1.4.6, Managers Security Handbook includes minimum security standards for the entire Federal Tax Administration System as administered within the Internal Revenue Service.

    4. Other IRM 1.4 sections contain specific guidelines for very specific management positions. These IRM guidelines are available at http://publish.no.irs.gov/pubsys/irm/indp01.htm.

    5. Part 6 of the IRM, Human Resources Management, provides personnel guidelines and procedures that all managers need to effectively meet their management and administrative responsibilities. These guidelines and procedures are available at the HCO web site at http://publish.no.irs.gov/pubsys/irm/indp06.htm and http://hco.web.irs.gov/policies/intrmguide/index.html. Examples of the guidance available includes:

    1. Workers’ Compensation program information pertaining to the filing of Workers’ Compensation Claims, the claims process, the procedures for returning injured employees back to work, and other manager and employee responsibilities that must be fulfilled when an injury occurs at work can be found in IRM 6.800.1 at http://publish.no.irs.gov/IRM/P06/PDF/37476A04.PDF. The Employee Resource Center (ERC) also has information regarding the general roles for managers, employees, the Workers Compensation Center, and the Office of Workers' Compensation Programs (OWCP) at the Department of Labor (DOL) in work injury situations. The ERC web site is available at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID+2190&SubCategoryID=0&CategoryID=84&FolderID=5. The ERC also makes this information available in a variety of helpful formats posted at several other web sites. For instance:

      • A Workers Compensation brochure can be found at http://erc.web.irs.gov/docs/2002/awss/ps/centralizedactivities/wcc/wcctrifold.pdf.

      • Comprehensive information about Worker's Compensation can be found at http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=84.

      • Guidelines for reducing an injured worker's lost production days can be found at ERC web site at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=2192&.pdf.

      • Procedures to follow when death results from an employment related injury or illness is on the ERC web site at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1703&.pdf.

    2. Personnel guidelines and procedures are also found at the following websites:

      • ERC - http://erc.web.irs.gov/, primarily directed to employees;

      • HCO Web Site at http://hco.web.irs.gov/ - primarily directed to human capital practitioners;

      • Employee Personnel Resource Guide (EPRG) Document 9669 which contains information useful to managers and employees on a wide range of topics is available at http://core.publish.no.irs.gov/docs/pdf/22761c02.pdf.

    3. Useful information on hours of work and a variety of leave options managers may offer employees absent from work (including annual and sick leave, excused absences (admin time), and Family and Medical Leave Act) is available in IRM 6.630.1, IRS Absence and Leave. Also see the Leave subject area posted on the HCO Compensation and Benefits website at: http://hco.web.irs.gov/compbenefits/index.html.

    4. Employee retirement benefit information can be found in the EPRG (Document 9669). The EPRG provides information regarding Civil Service Retirement System (CSRS), Federal Employees Retirement System (FERS), disability retirement, death in service, Thrift Savings Plan (TSP), and the assistance provided by the Benefits and Services Team (BEST). The ERC has various topics regarding retirement benefits on its web site at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID+2190&SubCategoryID-0&CategoryID=84&FolderID=5

    5. Manager’s Responsibilities when an employee death occurs can be found in the ERC at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1674&

Fundamental Management Responsibilities

  1. Managers are primarily responsible for:

    1. ensuring the development, performance, and conduct of each employee working in the organizations they direct;

    2. defining clear goals and courses of action to subordinates, and following up to ensure that these are carried out;

    3. ensuring the well-being and progress of the personnel in their groups;

    4. fostering good working relationships;

    5. displaying integrity in all actions; and

    6. displaying proper attitude and behavior, job knowledge, and effective communication to build good working relationships thereby motivating people to accomplish programs and meet objectives.

  2. Responsibilities include managing the activities of employees and, unless otherwise stated in established procedures, to:

    1. assign work to and direct activities of each employee;

    2. review work and provide feedback to employees;

    3. instruct employees in the application of procedures and guidelines;

    4. certify overtime work records and approve or disapprove administrative items such as travel vouchers, requests for supplies, and long distance telephone calls, encourage a qualified employee to act as manager in your absence;

    5. encourage employees to assist in planning and directing the work of other employees; and

    6. encourage non-technical employees to perform secretarial, clerical, and administrative duties.

  3. The New Manager Orientation tutorial taken on ELMS provides an overview of responsibilities within the first 30 days on the job. A link is provided to the New Manager Orientation Support Center where tools such as Quick Start Guides to systems and resources for managing and developing employees are readily accessible at http://hco.web.irs.gov/apps/leads/nmo.html.

Administrative Responsibilities

  1. Managers perform administrative functions prescribed by established procedures to carry out such actions in their teams or units such as:

    1. administering leave rules, regulations, and procedures in accordance with established policies. This includes approving time and attendance records of employees (as well as attaching any supporting documentation), accounting for the presence and/or validity of the signatures of the manager and the employees on time and attendance records, and maintaining those records in accordance with established policies;

    2. planning, scheduling, and approving leave (including approval of the correction of administrative errors), authorizing brief absences from duty without charge to leave or loss of pay in accordance with applicable statutes, executive orders, regulations, and policies, as well as charging absence without leave for unauthorized absences;

    3. certifying overtime work records to ensure overtime is ordered in advance of its performance and in writing by the delegated officer. The written order and approval must be maintained by the business unit in accordance with records retention requirements for time and attendance records;

    4. controlling and approving travel as well as compensatory time off for travel when such travel is outside of regular working hours, cannot be avoided, and is directed by management for the benefit of the Government;

    5. maintaining safe working conditions;

    6. caring for property; and

    7. reporting accidents.

  2. Holding meetings with employees on a regular or as needed basis to exchange views on subjects of mutual concern is an effective way to avoid problems with assigning and controlling work within the group. Problems encountered related to work issues should be resolved directly, or if needed with the help of upper management.

  3. Be certain that members of the work group are adequately informed about the practices and procedures governing employee conduct and disclosure of official information as outlined in Internal Revenue Code (IRC) Section 6103 and http://core.publish.no.irs.gov/irm/p11/pdf/irm11-003-001--2011-03-29.pdf PDFIRM 11.3.1, Introduction to Disclosure. Use appropriate measures to maintain security of official information. Ensure that appropriate actions are taken to report indications of bribery or misconduct.

  4. Encourage employees to share unusual techniques and applications with the work group.

  5. Keep current on all applicable Internal Revenue Manual (IRM) policies, plans, procedures, guidelines and technical developments. Follow up to make certain that adequate reference and research materials are maintained and that the content of published material is understood by the employees in the group. Report any discrepancies found in the IRM to:

    1. The IRM originator/author;

    2. The Internal Management Document (IMD) Coordinator for your division/function; or

    3. Your division/function office for referral to the appropriate person/office.

  6. In managing a group, apply the principles of sound position management. Review case assignment guidelines and use good judgment in assigning cases commensurate with the employee's grade level. Be aware that the assignment of higher graded work may require a temporary promotion. For additional information, see IRM 6.511.1, Position Management and Classification Policy and Operational Guidance at http://core.publish.no.irs.gov/irm/p06/pdf/irm06-511-001--2010-03-19.pdf.

  7. Managers should ensure that all employees under their administrative purview receive a copy of their assigned position description and performance plan/critical job elements. Discussions between the manager and the employee should take place to ensure performance expectations are clearly understood, and to answer any questions from the employee.

  8. The following HCO web site also offers Position Management and Classification guidelines and resources: http://hco.web.irs.gov/posclass/positionmgmt/index.html.

  9. The iManage site is a virtual community for IRS managers that contains targeted information, advice and interactive features. This site is organized into the following four Communities of Practice that reflect the core responsibilities faced by managers at all levels: Managing Employees; My Career and Self-development; Technology, and Hiring and Transition.


    The iManage site automatically grants access to employees coded as managers in HRConnect . iManage is located at http://ss.ds.irsnet.gov/SITES/MRC/Pages/CoPsDefault.aspx. If you are unable to access the iManage site then email the Managers Resource Center at MRC@irs.gov.


    If you are not a manager, but your job duties require access to this type of information, have your manager contact the Managers Resource Center to request access. All others should visit the Employee Resource Center at http://erc.web.irs.gov/.

Agreements with NTEU

  1. Under the agreements with National Treasury Employees Union (NTEU), the labor relations aspect of any management position becomes increasingly important in meeting the Government's responsibilities in both the terms and spirit of such agreements:

    1. The IRS-NTEU National Agreement requires that the Union be notified about changes in conditions of employment. It also requires the Union be given the opportunity to be represented at formal discussions with employees concerning grievances, personnel practices or other general conditions of employment. Seek guidance through servicing Labor Relations offices.

    2. Be aware of the provisions in the National Agreement and realize that you play a key role in its administration. Grievances must be handled promptly, but seek guidance through servicing Labor Relations office if there are any questions. The IRS-NTEU National Agreement II (Document 11678) can be found online at http://hco.web.irs.gov/lrer/negagree/natagree/

  2. In addition to the National Agreement other Labor Relation/Employee Relations topics can be accessed from the following web sites:

    • Conduct and Performance at http://hco.web.irs.gov/lrer/conperf/index.html

    • Grievances at http://hco.web.irs.gov/lrer/grievances/index.html

    • Appeals at http://hco.web.irs.gov/lrer/appeals/index.html

    • Employee Tax Compliance at http://hco.web.irs.gov/lrer/emptax/index.html

    • Ethics at http://hco.web.irs.gov/lrer/ethics/index.html

  3. Non-bargaining unit employees can file grievances under the Agency Grievance System. IRM 6.771.1, Agency Grievance System (AGS) provides guidance and procedures on filing these grievances. This IRM is also used if a bargaining unit employee files a grievance over a matter not covered by the negotiated agreement.

Personal Development

  1. As with any position in the IRS, you as a manager receive formal training for your job, and you can also take advantage of any number of informal training opportunities and resources available to you. This section will tell you about both ways of furthering your professional development.

  2. As a new IRS manager, you will be attending various formal training events designed for your level of leadership. In their first year, new front line managers take a series of courses beginning with New Manager Orientation and proceeding to Fundamental Management Skills and Front Line Manager Course. New senior and department managers take courses designed specifically for their level: Senior Manager Course and Department Manager Course. A storehouse of links with essential information for new managers is accessible at the New Manager Orientation Support Center located on the HCO website at http://hco.web.irs.gov/apps/leads/nmo.html.

  3. The IRS Cross Functional Leadership site athttp://hco.web.irs.gov/pdf/CrossFuncLeadCurrMaster.pdfgives specifics about each course in the Service’s formal Leadership Development Curriculum. Each level of leadership has a course or courses for new leaders and a separate curriculum for more experienced managers. The various courses are loaded automatically onto your ELMS learning plan and you sign up for courses yourself or work with your business unit’s training coordinator to schedule a time to attend. Depending on your business unit, you may attend functional courses for training on procedures specific to your area.

  4. Each manager brings to the job a unique combination of existing skills and developmental needs; one manager may benefit from additional development of his/her writing skills, while another manager already has excellent writing skills, but needs some help with planning and organizing work more effectively. There are a number of ways to identify developmental opportunities.

  5. Your manager will evaluate your performance and the effectiveness of your relationships. Be mindful of expectations and observations and look for guidance in developing your own career goals. Similarly, the Leadership Succession Review (LSR), for those wishing to advance in their careers, assesses your skill level on the leadership competencies and supporting behaviors and with your manager’s help, can provide insight to areas needing additional development. If your division approves, you may take an assessment which considers input from yourself, your manager, your peers, and your subordinates to give a “360-degree” view of your leadership capabilities.

  6. There are a number of resources for you to consider when looking for self-development opportunities.

    1. The Leadership and Cross Functional Training site at http://hco.web.irs.gov/devtrain/LEAD/index.html is a prime source for links to virtually all self-development sites. You are encouraged to go there and explore the various products available.

    2. Learn and Lead is a search engine that brings together the many learning products purchased by IRS from the SkillSoft Corporation including SkillSoft online courses through ELMS and Books 24x7. The Learn and Lead Information Center at http://e-learning.web.irs.gov/SkillPort%20Site/index.html gives information about Learn and Lead's many features.

    3. The Leadership Competencies site at http://e-learning.web.irs.gov/fourcomp/index.html tells you all you need to know about the competency model. The Leadership Competency Booklet, linked to from that site, gives many ideas on how you can develop your proficiency in the leadership competencies and the supporting behaviors.

  7. There is a continuing need for managers to maintain proficiency in technical and procedural matters. Managers can be more effective leaders and more uniformly apply the law when they are aware of the technical, procedural, and legal effects of their decisions. Some of the means available to improve technical and procedural skills are annual technical reviews, technical field conferences, and meetings with all levels of management.

  8. As an IRS manager, you have the ultimate responsibility for developing and maintaining your skills. Throughout your career, plan to attend continuing management and professional education sessions to hone your skills as a manager. In addition, read professional books and articles of both a technical and managerial nature. Keeping abreast of current management philosophies is one of the best ways to remain an effective manager.

  9. Your immediate manager has the same responsibility to ensure your efficient operations as you do to ensure those of your subordinates. Your manager will evaluate your performance and the effectiveness of your relationships. Be mindful of expectations and observations and look for guidance in developing your own career goals. The following tools can be helpful for career planning assistance for a technical career or one in leadership. The Career Management Resource Center can be found at http://hco.web.irs.gov/apps/CMRC/index.asp. The Leadership/Cross Functional Training Web Site at http://hco.web.irs.gov/devtrain/LEAD/index.html. Also see, the Workforce and Career Planning website at http://hco.web.irs.gov/workplan/index.html

  10. As an IRS manager, you will be attending various formal training classes, such as Employee/Labor Relations for Managers, the Front Line Manager Course, or Leading Teams as a Front Line Manager. As a Senior Level Leader you will attend such courses as the Senior Manager Course and Leading Change. Additionally, Employee/Labor Relations Skills for Managers (ER/LR) #15350 and 15351 a blended, web-based course provides tools and techniques to efficiently deal with employee/labor relations issues addressed in the IRS negotiated agreement and labor relations laws.

  11. The IRS Leadership Catalog ( http://core.publish.no.irs.gov/docs/pdf/12107l05.pdf) depicts specifics about each course in the formal Leadership Development Curriculum. Each level of leadership has a course or courses for new leaders and a separate curriculum for more experienced managers. In addition, readiness programs exist to prepare employees and leaders for the next level of leadership. A career in leadership is like any other profession, which requires continuous development to maintain proficiency. Whether remaining effective in your current leadership role is your goal or entertaining advancement ambitions remember to consider various informal developmental activities to improve your skills or increase your potential for advancement. Ideas for informal development of the general leadership competencies can be found at http://hco.web.irs.gov/apps/lcdc/Competencies_files/index.htm. Throughout your career, plan to attend continuing management and professional education sessions to hone your skills as a manager. In addition, read professional books and articles of both a technical and managerial nature. Keeping abreast of current management philosophies is one of the best ways to remain an effective manager.

  12. Each manager brings to the job a unique combination of existing skills and developmental needs; one manager may benefit from additional development of his/her writing skills, while another manager already has excellent writing skills, but needs some help with planning and organizing work more effectively.

  13. There is a continuing need for managers to maintain proficiency in technical and procedural matters. Managers can be more effective leaders and more uniformly apply the law when they are aware of the technical, procedural, and legal effects of their decisions. Some of the means available to improve technical and procedural skills are annual technical reviews, technical field conferences, and meetings with all levels of management.

  14. The IRS has provided a web site entitled SkillSoft which gives employees and leaders access to hundreds of on-line courses addressing a very wide variety of topics from leadership to analytical skills. More information can be found on this site at http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1865&SubCategoryID=192&CategoryID=50&Folder=3.

  15. In addition to SkillSoft the IRS has very extensive and easy to use on-line reference library referred to as Books 24X7. For more information on this new technology visit: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1883&SubCategoryID=192&CategoryID=50&FolderID=3.

Employee Development

  1. A manager's responsibilities in the area of employee development and training include but are not limited to the following:

    1. Orient new employees. Tell them all about the work unit, what it does and how it relates to the rest of the organization as well as the Service as a whole. This "big picture" approach can give the employees a sense of importance and belonging, and a valuable perspective.

    2. Train new employees. Each new employee must be instructed on IRS policies, plans, programs, and procedures. This is an ongoing process and will continue even after the employee has reached full working level. The same continuous learning situation also applies to the unit manager.

    3. Help each of your employees prepare a Career Learning Plan, if desired by the employee. This joint process between manager and employee analyzes skills already possessed by the employee, identifies the employee's career objective, lists new skills needed to be acquired, and outlines a course of action to enable the employee to obtain needed skills to achieve objectives. What makes an CLP effective is that it allows employees to follow a path to increased skill and can be modified as employee career plans change. It is important that the manager make employees aware of the benefits of the CLP and actively help in the preparation and execution of the CLP, if desired by the employee

    4. Actively seek opportunities to fulfill CLP objectives. Be innovative in your employee's career development. Your close working relationship with each employee will serve to identify other means for training and development.

  2. The CLP gives managers the opportunity to:

    1. explore what their employees believe their strengths and weaknesses to be and what they perceive their roles to be in the organization; and

    2. learn about any career desires they may have, to identify opportunities for details or special projects.

  3. An CLP should include both long-term and short-term objectives. Managers should hold follow-up meetings on a regular basis and help employees update their CLPs as objectives are achieved. File completed CLPs in Employee Performance Files (EPF). Managers should discuss the development of CLPs with all employees at least once a year and should discuss the opportunities and actions at least semiannually with employees who have CLPs. In addition, second-level managers should discuss the open CLPs that are not involved in the LSP process with their frontline managers at least once a year.

  4. Managers need to be personally involved in the training of their employees, since the nature and quality of the training directly relates to their effectiveness on the job. To be successful, managers should:

    1. know and document the trainee's background;

    2. develop classroom and On-The-Job-Instructors (OJI);

    3. work with OJI's to develop the areas to be stressed during training;

    4. follow up on the adequacy of the training and the progress of the trainee;

    5. take corrective action, if necessary, to retrain the employee, clarify instructions, or improve the presentation of material;

    6. seek assistance from their local Learning and Education staffs or on site Centralized Delivery Services Staff;

    7. prepare a skills inventory.

  5. Training programs are designed to satisfy many employees' basic and advanced training needs. These programs provide classroom training, computer based training (CBT) and on-the-job instruction as well as other types of training approaches. Become familiar with the purpose and content of each training program, actively support the training objectives, and follow up to see that employees are effectively applying newly acquired knowledge. The ultimate success of every training program depends on this commitment. Demonstrate commitment to these programs by selecting the best-qualified employee to give on-the-job instruction and by becoming directly involved in the training.

  6. Career development programs provide for the identification, development and selection of employees with management skills for higher level positions. Know the program objectives so you can identify, encourage, and recommend qualified employees. Provide special assignments to develop those skills, such as an acting assignment as lead examiner or manager.

  7. When established programs fail to provide the training employees need for successful performance, it is the manager's responsibility to see that they receive additional instruction and guidance. This goes hand-in-hand with the responsibilities for evaluating and improving work performance.

  8. Just as you must document significant developments of each employee's performance, you must also record the employee's background, experience, and training so you can pinpoint specific needs for improvement and career development.

Training Employees

  1. One of the most important areas of responsibility is to ensure that subordinates receive quality training.

  2. Be directly involved with trainees throughout their classroom and on-the-job training period. Ensure that performance checkpoints are established so that trainees receive feedback on performance from you and the on-the-job instructor (OJI) at regular and frequent intervals.

  3. Keep your immediate manager involved in the training process throughout the training period.

  4. Stay informed of all aspects of the training program. Encourage employees to utilize available research tools (such as IRM OnLine, Lexis Nexis, Servicewide Electronic Research Program [SERP] and IRWeb) and through contacting Learning and Education within your organization for periodic updates on training materials. See IRM 1.4.6Corporate Tax Administration Toolshttp://core.publish.no.irs.gov/irm/p01/pdf/irm01-004-006--2003-01-01.pdf for detailed information on corporate research tools.

  5. Seasoned employees need training to stay up to date and be more effective in their jobs. The Service has implemented a comprehensive ongoing training program – Continuing Professional Education (CPE) - to meet this need.

  6. Be aware of the need for instruction in specific areas that may not be included in CPE or other formal training. This may include technical training for specific areas of tax law or procedural matters. Feedback for determining these needs may come from various sources including work reviews and other managers and employees in the division. When it is apparent that instruction/training is necessary, consider the most effective method for conveying the message, such as memorandum, group meeting, inclusion in CPE, or other formal training. If formal training is necessary, discuss the matter with your immediate manager and the training coordinator. Learning and Education can help coordinate the training.

Developing Technical Employees

  1. Managers must take an active role in making sure that all technical employees are developed and that training is directed toward improving skills for use in their present position and developing potential. Make sure that technical training is made available to employees assigned new projects that require specialized technical skills to meet specific business objectives.

  2. Recognizing and developing potential is a responsibility of all managers. Continuously look for individuals with potential for higher level and more responsible work. When such individuals are identified, their abilities should be cultivated. This can be accomplished in many ways including working a developmental case at the next grade level, team examination work, acting managerial details, instructing, coaching, or other details.

  3. The Front Line Readiness program is targeted at interested and motivated employees who have demonstrated a serious interest in becoming future IRS Leaders. When considering additional and/or developmental assignments, ensure that you are operating in accordance with the National Agreement. If you are unsure, you should contact your supervisor and/or your servicing Labor Relations office for assistance.

Developing Clerical Employees

  1. Improving clerical skills and developing the potential of clerical employees is as much a part of group responsibilities as it is for technical employees. Provide developmental opportunities to clerical employees who are motivated and have the ability to advance.

Use of Knowledge, Skills, and Abilities

  1. Practical experience serves as a prime means for effective training and development. Assign work and activities which will put each employee's knowledge, skills and abilities to practical use. For example:

    1. assign employees to varied and progressively more difficult programs which are commensurate with demonstrated and potential abilities;

    2. have employees prepare for and lead group discussions;

    3. consider CLP objectives when making special assignments; or

    4. designate experienced employees to work with less experienced employees.

  2. While practical experience plays a major role in training and development, it cannot replace the need for formal refresher training or continuing professional education (annual technical review). Offer additional training as needed to improve work performance, to prepare employees for new assignments, or to enhance their career development. Also, encourage outside study and self-development by employees. Do not recommend training that will serve little purpose in improving an employee's performance or advancement.

  3. Informal development ideas and information about both Technical and Leadership Competencies are found at:

    • Leadership Competencies: http://hco.web.irs.gov/apps/lcdc/Competencies_files/index.htm

    • Technical Competencies: http://hco.web.irs.gov/apps/Competency/default.asp

Performance Management

  1. Management's challenge is to accomplish goals or objectives through the judicious use of resources. The major resource of IRS, as well as its greatest cost, is people. Employee productivity depends on management’s ability to develop people. Employees who are adequately trained and informed are motivated and better equipped to produce the best results. This can be accomplished by:

    1. Ensuring that employees know where to go for guidance -- Refer employees to the Internal Revenue Manual which serves as the single official compilation of policies, delegated authorities, procedures, instructions and guidelines relating to the organization, functions, administration and operations of the Service.

    2. Guiding employees’ performance -- Communicate expectations including the Retention Standard for the Fair and Equitable Treatment of Taxpayers; and, the Responsibilities and Commitments; or Critical Job Elements (CJEs) and Performance Aspects. Provide clear guidelines and ensure employees’ understand your expectations for job performance. The following HCO web site provides guidance and suggestions for making effective Performance Plans for managers, management officials, and employees under CJEs: http://hco.web.irs.gov/perfmgmt/perfplan/index.html. Another important Performance Management resource is IRM 6.430.1, Performance Management, Section 1, Introduction to Performance Management which sets forth the policy and guidance for performance management within the IRS and may be found at http://publish.no.irs.gov/IRM/P06/PDF/37671A07.PDF.

    3. Providing performance feedback -- Continuously monitor employees’ progress against performance expectations, identify deficiencies, and initiate corrective actions. Provide positive feedback as well feedback on identified weaknesses. If the feedback is going to be used for evaluative purposes, the feedback should be in writing and must be provided within timeframes established by the negotiated agreement.

    4. Evaluating employees’ performance -- Performance expectations (set at the beginning of the appraisal period) serve as the basis for the annual performance evaluation. The IRS Intranet provides specific guidance on performance management. Find it at http://hco.web.irs.gov/perfmgmt/index.html. Guidance can also be found in the National Agreement, Article 12, Performance Appraisal System.

    5. Using Individual Development Plans (CLPs) -- Arrange for developmental details, and support IRS' position as an Equal Employment Opportunity (EEO) employer to develop employees.

    6. Sharing information -- Provide employees as much information as possible regarding program direction, expectations, and business needs.

  2. Guidance on performance management issues is available in IRM 6.30.1, Introduction to Performance Management at http://publish.no.irs.gov/IRM/P06/PDF/37671A07.PDF).

Developing Group Expectations

  1. As a manager, the relationship with your manager is very important. The first step in establishing this relationship is to understand his or her expectations. Discussing organizational goals and the assessment of the current condition of your group is the best starting point.

  2. Keep management informed. Priorities seem to change on a daily basis. Upper management expects you to be flexible and look for alternatives within the group. At the same time, you should let your manager know what cannot be accomplished if resources are strained. Finally, you are expected to be a team player. You may have to sacrifice your resources to meet broader organization goals.

  3. Your knowledge of program requirements and business needs is an important resource in setting group expectations. Other information resources to use in setting expectations include the IRS Business Performance Review System (BPRS), the Strategic Business Plan, and the performance plans established for you and your superiors. Information about the BPRS can be found at http://cfo.fin.irs.gov/CPPD/BPRS/bprshome.htm.

  4. After preparation of your expectations, be sure that you understand and strive to accomplish each expectation.

  5. Be able to communicate effectively in all directions. Employees should be kept informed of developments in the office. Communicate with peers – they are your support base. They can provide valuable insight on:

    1. how to approach problems,

    2. how to address certain situations,

    3. what risks you can and cannot take, and

    4. how your manager may react.

Communicating Expectations to Employees

  1. Communicating expectations and procedures to your group is just as important as communication with upper management. Establish yourself as the leader but at the same time maintain an atmosphere of flexibility so that you will not be perceived as rigid, thereby stifling valuable employee ideas. Discuss ideas in an open forum and once a decision is reached, solicit mutual agreement on the direction to be taken.


    While managers are encouraged to have open dialogue with employees regarding work issues, be mindful that this dialogue (discussion) could be a "formal discussion." The statute requires that you notify NTEU of any formal discussions and invite them to attend. Consult with your servicing Labor Relations Specialist if you are unsure whether or not the dialogue is a "formal discussion" and whether or not NTEU should be invited to the discussions. Further, if the discussions result in potential changes to working conditions, or conditions of employment of any bargaining unit employee or if you decide to institute a change, the change might trigger a responsibility to negotiate with NTEU prior to implementing the change. Before making any type of a change, managers should consult with their servicing Labor Relations Specialist to determine whether or not negotiations are needed.

  2. As new procedures and programs are implemented, communicate these new practices to employees. If you are not receptive to these new ideas, the eventual success of the program will be hampered. To keep group morale high, exhibit a positive approach to changes.

Monitoring and Follow up Procedures

  1. Once you establish and communicate your expectations, set up monitoring devices to assess progress. Depending on what area you are monitoring, the devices may be specific, written, or informal. Areas such as morale cannot be monitored via a chart. This type of area is assessed by visiting the work area and talking to employees. Areas such as timeliness and accuracy of reports and memos and adherence to level guidelines are monitored on a day to day basis.

  2. Do not over monitor. Occasionally review your monitoring system to determine if it is still needed. Ask yourself how much time it takes to compile monitoring data and how important it is.

  3. After expectations have been set and monitoring devices are in place, establish follow up procedures to make the action more effective. The formality and structure of the follow up procedures will depend on the area involved.

  4. As you prepare to set and communicate the expectations for your group, think about managers you have worked for and their styles in communicating expectations. A manager who sits down with employees to discuss expectations, encourages input, ensures mutual understanding, and solicits their support stands the best chance of gaining a commitment to the organization's goal.

Engaging Employees and Planning Actions

  1. Planning and scheduling work must become a team effort of managers and employees for groups to achieve an orderly, timely, and effective operation. Employees who fail to plan and schedule their work will contribute less than their share toward the achievements of the group. Utilize workload reviews to help determine if employees are planning effectively.

  2. Many ineffective work practices or breakdowns in performance occur because of poor work planning and scheduling. Hold pointed individual discussions, identify causes and underlying needs, and reach mutual agreements on specific corrective actions. Timely follow up on corrective actions is essential for success.

  3. It is important to control workload and to meet deadlines. For technical employees, most planning is on a case-by-case basis. Encourage employees to prioritize their workload and to share solutions to problems with others. Unforeseen internal decisions may change priorities.


    You may need to detail employees on short notice to perform other work. Sensitivity and supportive actions will lessen the discouragement employees may experience when plans are changed.

  4. Periodically review and validate your planning decisions. Update your plans as needed and check on your progress toward more effective management of your group.

Helping People Achieve

  1. Managers can be an effective catalyst to help employees achieve. Attitude is important: remember that enthusiasm is contagious. Strive to implement the following strategies:

    1. Establish clear-cut objectives and standards; each individual must know what is expected.

    2. Assign intermediate goals to give the feeling of achievement. A series of small successes builds confidence and expands horizons.

    3. Evaluate individual progress against standards and in terms of whether the individual is on or off target in meeting the objective.

    4. Discuss progress, or lack of it, as often as possible to help make necessary adjustments. Always document these discussions in writing.

    5. Take corrective action as soon as the need is identified. Discipline is essential to any healthy environment.

    6. Use rewards and compliments promptly and tie them to the specific result, commensurate with the contribution. It is important to recognize those who contribute and distinguish themselves as high level performers. Recognition is a key reward for acknowledging superior accomplishments. Find additional information on the IRS Employee Recognition Program at Human Capital Office - Awards at http://hco.web.irs.gov/perfmgmt/awards/index.html.

    7. For recognition of managers query the Payband Resource Center for Managers at http://hco.web.irs.gov/apps/payband/index.htm .

    8. Encourage and appreciate excellence in subordinates. When you expect great things of your staff, they frequently will deliver beyond their own expectations.

  2. Create a climate that supports the person with praise and encouragement. At the same time, challenge the person's potential by encouraging excellence and growth. Encourage risk-taking and treat failure as an opportunity for growth and learning.

Evaluating Performance

  1. One of a manager's primary responsibilities is the development and conduct of each employee in the group. In carrying out this duty you will employ various managerial techniques to ensure that each employee is working efficiently and effectively to accomplish assigned tasks. These techniques include the manager's role as instructor, counselor, and evaluator. As evaluator, the formal method of providing written feedback on an employee's work performance is the performance appraisal.

  2. The performance appraisal serves:

    1. as a record of performance to support, recommend, and initiate such actions as within-grade pay increases, promotions, awards, reassignments, demotions, or separations;

    2. to provide the employee with a basis for further training and development; and

    3. to improve the performance of individual employees.

  3. The first year of employment is a probationary period during which every employee must demonstrate acceptable conduct, successful performance, and the capability to reach journey level. This normally requires that you look more closely at a probationary employee's daily activities and completed work. If you have a probationary employee who has not demonstrated acceptable conduct or performance, you should refer to Article 37, Probationary Employees in the National Agreement or 5 CFR 315.801 - 805. If the probationary employee is not in the bargaining unit, refer to 5 CFR 315.801 - 805.

  4. During the probationary period the manager evaluates not only the employee's performance, but also his/her conduct. If the employee is not performing at a fully successful level or if his/her conduct is not satisfactory, then management should consult with their servicing Labor Relations Specialist and initiate action to separate during the probationary period.

Service Procedures and Guidelines

  1. Your evaluation of employee performance must conform to IRS policies and procedures and the National Agreement. Find specific program guidance at http://hco.web.irs.gov/perfmgmt/index.html or http://apm.web.irs.gov/WII/wiiPMS.htm. The information on this website and the National Agreement, Article 12, Performance Appraisal System, outlines the policies to be followed by the IRS.

  2. Look to your manager, labor relations specialists and human resource specialists for direction and guidance in initiating formal personnel actions resulting from performance evaluations.

  3. You share responsibility with others not only to understand and apply uniform evaluation approaches but also to suggest improvements in the performance evaluation system.


    IRM 1.5.2, Managing Statistics in a Balanced Measurement System describes how balanced measures are used to support the measurement of organizational performance. This IRM, having the effect of law, strengthens and clarifies the prohibition on the use of records of tax enforcement results to evaluate employees or to impose or suggest production quotas or goals that were previously reflected in the Policy Statement P-1-20 (Revoked 9/22/1999).

Appraisals and Documentation

  1. Efficient and effective employee job performance depends on timely direction. This direction encompasses continuous involvement, instruction and evaluation of each employee's work. Positive feedback is essential to maintain and improve strengths and by being involved, you will be able to develop each employee's skills to improve job performance.

  2. Timely direction, including recognition of good performance, demands that you direct your attention to each employee to ensure that he/she is contributing to the goal of a quality program.

  3. Keep an employee's overall performance in mind when you discuss work and activities. Let the employee know when some aspect of performance may influence the next performance rating, a promotion or other personnel action. Make sure employees understand the linkage between performance feedback and CJE's or other established job expectations. This information gives the employee an opportunity to correct weaknesses in performance and will avoid future misunderstandings. If the feedback is going to be used for evaluative purposes, the feedback should be in writing and must be provided within timeframes established by the negotiated agreement.

  4. Decide, in your role as instructor and evaluator, if the quality of an employee's work would improve by providing guidance and assessments in writing. Recordation also serves as a snapshot of employee performance. Adequate documentation will remind you of changes over the rating period.

  5. Ensure that each employee receives the necessary training and guidance for successful performance in the group. Use a guide for development and self-assessment, for evaluating your own performance as well.

  6. Ensure that all employees receive timely midyear and annual appraisals.

Recognition and Awards

  1. Awards are opportunities for managers to recognize and reinforce positive behavior. Used correctly, awards contribute to establishing an engaged workforce. Managers must maintain a working knowledge of all awards. Since delegation authorities to approve awards may vary among business units, working closely with your immediate supervisor and administrative support staff is key to successful application of award procedures.

  2. Complete information regarding awards is found at Human Capital Office - Awards at http://hco.web.irs.gov/perfmgmt/awards/index.html. Performance Management information is also available at http://hco.web.irs.gov/perfmgmt/index.html.

  3. Query the Payband Resource Center for Managers at http://hco.web.irs.gov/apps/payband/index.htm for information on recognition for managers.

Official Personnel File (OPF)

  1. The Official Personnel File (OPF) is the employee’s official record of Federal employment. It contains the records the Government needs to make accurate employment decisions throughout an employee’s Federal career. These files are stored at the OPF consolidated site located in Lee’s Summit, Missouri. To request a copy of a document contained in the OPF or to review their OPF, employees may contact the Employee Resource Center (ERC) at 866-743-5748 or via the intranet at http://erc.web.irs.gov. Additional information concerning OPFs may be obtained from the ERC’s Hiring, Training, and Careers, Personnel Records link at http://erc.web.irs.gov/Displayanswers/folderContent.asp?folderID=3.

  2. For additional information or assistance, you may locate your servicing Employment Office by accessing the Employment Operations Contacts-Staff Directory listing available on the HCO website at http://hco.web.irs.gov/contacts/index.html.

Employee Performance File (EPF)

  1. An Employee Performance File (EPF) is a required file for all employees.

  2. Managers are responsible for assuring effective use of the EPF system by:

    1. establishing EPFs for current and new employees. EPFs are identified by the name and SSN of the employee. Documents in the EPF should not contain employee's date of birth. These are kept separate in accordance with the National Agreement.

    2. assuring that filing and purging of performance related documents and records in the EPFs are in compliance with requirements.

    3. keeping all performance records and documents in locked desks, file cabinets or rooms, or secured areas.

    4. forwarding EPF records of employees transferring to other Treasury bureaus to the appropriate receiving office for proper disposition.

    5. forwarding to the appropriate manager, EPF Records of employees transferring to different posts of duties.

  3. Recordation is defined as a manager's written record evaluating an employee in a positive or negative manner. For bargaining unit employees, recordation must be furnished to an employee within 15 workdays of the time the supervisor becomes aware, or should have been aware, of the event which it addresses. If it is not furnished within 15 workdays, it can not be used by the supervisor, a ranking panel, or ranking official.

  4. Placing performance related documents in a physically separate file provides more protection of the employees' privacy. For additional information regarding the specific items to be placed in the EPF folder and retention periods, refer to the EPF Guide for Managers located on the IRWeb at http://erc.web.irs.gov/docs/2002/awss/ps/EPFGuideForManagers.htm.

  5. If you are unsure of the type of documents and retention periods needed for the EPF, consult your supervisor or servicing Labor Relations office for guidance.

  6. Form 10544 - Employee Performance Folder and Instruction Sheet, can be used to manage the proper filing of the required documentation. This form can be ordered through the IRS Published Products Catalog, Document 7130.

  7. In addition to the EPF, a second file should be established for employees for conduct related or administrative issues. This is referred to as the Drop file. The Drop file should contain anything that is not performance related such as leave counseling and copies of disciplinary actions. If you have any questions about the use of a Drop file, contact your servicing Labor Relations office.

Formal Evaluation, Ratings and Related Actions

  1. Performance evaluation forms and guidelines provide a uniform means for a written evaluation and rating of each employee’s proficiency. Before attempting to rate an employee carefully review all documented information in the EPF.

  2. The "summary evaluation" or "overall rating" provides one rating for the combined performance against the Retention Standard for the Fair and Equitable Treatment of Taxpayers; and, the Responsibilities and Commitments; or the CJEs and Performance Aspects. Additional information on the performance management evaluation process is available at http://hco.web.irs.gov/perfmgmt/index.html and in the National Agreement, Article 12, Performance Appraisal System.

  3. When a manager is actively involved with an employee's work, the employee should not be surprised at his/her performance evaluation. Always give employees an opportunity to ask questions to obtain clear work guidelines. Therefore managers can be certain that the employees know what is expected of them long before evaluation time.

  4. As the end of the appraisal period approaches, you should request that your employees prepare a written summary of their performance not to exceed two pages. Resources available to your employees are the Guide to Writing Self-Assessments for Managers and Management Officials at http://hco.web.irs.gov/pdf/writingselfassmnts.pdf; and the Performance Appraisal Self-Assessment Tutorial at http://erc.web.irs.gov/docs/2002/hco/perfman/SA/index.htm.

  5. Above all, fulfill the responsibility to process any awards for employees who earn them and initiate action as required when an employee's work becomes minimally successful or unacceptable. You must be able to fully support and sustain any action you initiate. When the action is adverse to the employee, you must be able to show that you have made every reasonable effort to help improve his/her performance.

  6. It is the manager's responsibility to become familiar with the National Agreement as it pertains to the evaluation process.

Counseling Employees in Conduct Matters

  1. ) In cases where employee behavior negatively impacts individual or organizational performance, managers must take steps to address the issue. The HCO web site also offers excellent guidance (http://hco.web.irs.gov/lrer/conperf/index.html). In cases where employee behavior is leaning towards an unacceptable level, managers must take steps to address the issues. See the Guide to Penalty Determinations ( Document 11500) at http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=32178

  2. Three rules for effective conduct counseling and documentation are to be fair, consistent, and specific. Address conduct issues immediately and document counseling sessions.

  3. Schedule a meeting(s) with your employee when there is a need to counsel him/her and provide documentation. Make the documentation clear and concise.

  4. When you are counseling an employee on a conduct matter (or a matter related to performance), the employee does not have a right to be represented (NTEU or any other representative). This is because you have already considered the conduct at issue and decided on your approach (counseling). You are not contemplating discipline or engaging in an investigation (fact-finding) into the conduct. However, if you engage in fact-finding by asking a bargaining unit employee questions such as: who, what, when, why, or how, the bargaining unit employee may ask for representation (from NTEU) as he/she may reasonably believe that discipline could result from the fact-finding. Consequently, if you question the bargaining unit employee about the conduct and intend on using the bargaining unit employee’s explanation in deciding the action you may take, and the bargaining unit employee asks for union representation, you must delay the meeting until he/she has had an opportunity to seek representation. You are advised to consult with your servicing Labor Relations Specialist if you are contemplating conducting a fact-finding meeting with a bargaining unit employee.

  5. You are encouraged to carefully plan for any counseling session with your employee. In that planning process, you should ask yourself the following questions:

    1. What is the situation? Be very specific and look for facts.

    2. What do I know about the employee?

    3. What do I hope to accomplish in the session?

    4. How will I open the session?

    5. How will I close the session?

  6. The following steps may be helpful when preparing your counseling document to be shared with the employee about a conduct matter:

    1. Describe the situation in detail. Use facts to describe what the employee did or failed to do.

    2. 2. Describe the expected behavior.

    3. If the employee’s behavior violated an Agency policy or local expectation, explain what policy/expectation was violated. For example, the employee has not been reporting to work on time. You have local expectations that include the expectation that all employees report to duty on time. Your document would explain that the employee’s tour of duty begins at (time), that he/she reported to duty at (time). He/she reported (xx) minutes or hours after the beginning of his/her tour. Local expectations that the employee signed for on (date) include the expectation that employees report to duty on time.

    4. Discuss the potential consequences if the employee does not change the behavior. For example, the document should advise the employee that if he/she engages in this type of misconduct in the future, he/she could be disciplined.

    5. Sign, date and make a copy of the documentation. Secure the employee’s signature on the copy. Remember, the employee’s signature does not mean he/she agrees with the information in the documentation, rather it means the documentation was shared with the employee.

    6. Give the original document to the employee and place a copy of the document, with the employee’s signature, in the employee’s Drop file.


      Because this is not related to performance, it must not be retained in the employee performance file.

    7. If the employee demonstrates signs of improvement, provide the employee with positive feedback.

    8. If the employee’s behavior does not improve, consult with your servicing Labor Relations Specialist on the appropriate next steps.

  7. See IRM 6.751.1, Discipline and Disciplinary Actions, for detailed information.

Communication Skills

  1. Success in executing programs depends on a manager's skill as a communicator.

  2. The Service understands how critical communication is to successful management. The ability to project and hear messages has a major impact on:

    1. the way you guide your employees' performance,

    2. accomplishing the goals of the organization, and

    3. serving your customers.

  3. There are many vehicles for communication, both formal and informal. Each is a powerful device for the transfer of information. Different management situations call for different communication tools. Your choice of a communication vehicle can significantly affect the success of your interaction with others. Actions and medium of communication must complement and be consistent with your words. To be effective, you must elicit a team effort from your employees. This spirit of cooperation will not develop in an "us vs. them" atmosphere. The word communication itself implies a two-way flow of information.

  4. No one can manage people or programs from behind a desk. Effective managers are highly visible and involved with their employees. They roll up their sleeves and become aware and involved not only in the problems that arise in their office but also in routine daily events. Presence and involvement indicates interest and concern for their people and a strong message about their commitment.

Communication Skills and Customer Service

  1. There are two key elements to good communications: expressing and listening. They are equally important. Managers are in a unique position to foster and enhance a positive image with each customer interaction; your communications establish the way the Service is perceived. Therefore, expressive and receptive communication skills must be continually developed to maintain a consistent connection to all customers.

Internal Communications

  1. The ability to communicate effectively within the organization will have a major impact on your overall success and effectiveness as a manager.

  2. When you approach higher levels of management to provide a factual basis for taking actions or considering proposals, supply clear, concise, and accurate information. Your credibility with superiors rests, in large part, with how well you are able to clearly and precisely communicate essential facts.

  3. Another important factor is knowing when, and in what instances, superiors need to be briefed or informed. For example, inform your superior about difficulties in meeting program objectives, trends that may require a change in emphasis, and events that may have a positive or negative effect on any facet of the Service's operations.

  4. Lateral communication with peers is an invaluable resource and should be cultivated. The old adage that there is strength in numbers is appropriate when it comes to interactions and sharing among managers. There is no need to reinvent the wheel when there is knowledge to draw from among peers. A free exchange among all members of our management core enhances our team effort and overall effectiveness.


    Managers need to preserve confidentiality when discussing and exchanging ideas or information regarding employees.

  5. Clear communication to employees is necessary to effectively communicate expectations and the overall objectives of the organization. As in all communication, you must come across in a clear and concise manner and exhibit confidence and support. As a manager, you can only accomplish goals through the efforts of others. Hence, team building through positive, reinforcing, communicative interaction is vital.

Customer Service Within the IRS

  1. Every contact offers an opportunity to enhance the image of the Service. This principle is as true of contacts and relationships within as those with the public. Actions that are fair, impartial, reasonable, and competent will increase confidence in our efforts.

  2. Good working relationships are essential to good management. Proper attitude and behavior and effective communications build good working relationships. Remember the one stop service concept and work closely with other organizations, coworkers, and employees.

  3. Set the example. Managers must set the tone and instill the need for courteous, firm, and professional attitudes and behavior. Be alert to all undesirable and unfavorable actions in your group and take immediate remedial action. A working knowledge of and relationship within your organization as well as other organizations is essential.

Balancing Customer, Employee, and IRS Needs

  1. To meet our commitment to Congress, taxpayers, and employees, the Service has changed its organizational priorities in various ways. All of these changes are critical steps to moving the organization towards a goal of delivering the best service possible to taxpayers.

  2. An important aspect of this change is the way we use measures. We have shifted from previous results measures, such as dollars collected and cases closed, to a more balanced performance measurement system focusing on resolving taxpayer accounts and ensuring future compliance.

  3. The Balanced Measurement System is part of the effort to modernize the IRS and to reflect the priorities, as articulated in the IRS mission statement and strategic goals. Listed below are its three components and their goals:

    1. Customer Satisfaction – to provide accurate and professional services to internal and external customers in a courteous, timely manner.

    2. Employee Satisfaction – to create an enabling work environment for employees by providing quality leadership, adequate training, and effective support services.

    3. Business Results – to generate a productive quantity of work in a quality manner and to provide meaningful outreach to all customers.

  4. IRM 1.5.1, IRM 1.5.2 and IRM 1.5.3 Managing Statistics in a Balanced Measurement System (web site: http://publish.no.irs.gov/IRM/P01/PDF/30332G07.PDF), provides a detailed overview of the Balanced Measurement System process. IRM 1.5.4 through IRM 1.5.10 contain information related to individual divisions and functions. Information can also be found on the Balanced Measures site on the IRWeb at http://www.hq.irs.gov/bm/measures.htm.

  5. The IRS uses the Balanced Measurement System to assess organizational performance at both the strategic level and the operational level. At the strategic level, such measures are used to assess overall progress in delivering the IRS mission and its strategic goals. Strategic measures apply to the organization as a whole and to each of the major operating units in the modernized IRS.

  6. At the operational management level, measures are used to assess the effectiveness of specific programs (e.g., submission processing, filing and account services management, field collection , field exam, etc.).

  7. "What you do" speaks louder than "what you say." Managers must strive to ensure that the actions they take reflect the new balanced approach. Each manager needs to adopt and advance this new approach to organizational management.

Equal Employment Opportunity and Diversity

  1. Essential to the success of the Equal Employment Program in any organization is the acceptance and understanding of EEO by all employees, especially managers and supervisors.

  2. The concept of equal opportunity must be an integral part of every aspect of personnel practices in the recruitment, employment, development, advancement, recognition, discipline, and treatment of all employees.

  3. Although certain functional responsibilities may be designated to specific individuals, the ultimate success or failure of the program rests with managers.

  4. See http://hqeeod.web.irs.gov/NewSite/Index.aspx and National Agreement Article 41, Section 2E Alternate Dispute Resolution for further information on EEO programs, policies, etc.

Promoting Equity, Diversity and Inclusion

  1. Managers should foster an environment that is inclusive and welcoming of persons from different backgrounds as well as completely free of any discriminatory animus. While managers should help coordinate activities to ensure that the IRS meets its obligations to provide reasonable accommodations for persons with disabilities and religious beliefs or practices, other workplace decisions must be made without regard to an individual's race, national origin, color, sex, religion, age, disability, sexual orientation, parental status, or protected genetic information. Further, employees are entitled to work without experiencing sexual or any other type of harassment. Conduct which could reasonably be regarded as contributing to a hostile or offensive working environment, whether engaged in by managers or employees, must not be tolerated.

  2. Ensuring that the Service provides persons with disabilities, whether applicants for employment or employees, with reasonable accommodations is a recurring challenge. Reasonable accommodations are not one size fits all solutions, but rather must be tailored to the specific needs of each individual. Reasonable Accommodation Procedure Training for Managers, an ELMS Web-based course (#17197), provides guidance to managers in performing these responsibilities. Additionally, the Information Center for Accessibility Needs (iCAN) website at http://irweb.irs.gov/AboutIRS/ican/default.aspx has a wealth of information for employees and managers concerning reasonable accommodations and other disability related matters.

  3. Managers serve as role models to employees in promoting awareness and understanding of the importance of human diversity and equal employment (EEO). Management Aspects of EEO, an ELMS Web-based course (#13466) at http:elms.web.irs.gov/, provides basic information concerning the roles and responsibilities of managers with respect to EEO and diversity.

  4. Managers should proactively and timely address workplace conflicts and disputes, as discord in the workplace impedes timely achievement of business objectives. The Service offers various alternative dispute resolution (ADR) options to assist managers and employees in resolving conflict.


    Additional information and resources can be found at: Equity, Diversity and Inclusion (http://edi.web.irs.gov/default.html) and iManage (http://ss.ds.irsnet.gov/sites/MRC/Pages/CoPsDefault.aspx ).

Understanding and Promoting Management Directives 715 Principles and Concepts

  1. Equal Employment Opportunity Commission (EEOC) Management Directive 715 (MD-715) provides policy guidance and standards for establishing and maintaining effective affirmative programs of equal employment opportunity under Section 717 of Title VII (Part A) and under Section 501 of the Rehabilitation Act (Part B). This directive requires agencies to take appropriate steps to ensure that all employment decisions are free from discrimination. It also sets forth the standards by which EEOC will review the sufficiency of agency Title VII and Rehabilitation Act programs, which include periodic agency self-assessments and the removal of barriers to free and open workplace competition.

  2. (2)Managers, as agency leaders and decision makers, have an obligation to uphold the principles and practices under the six essential elements of Management Directive 715, the agency’s roadmap to becoming a model EEO employer. These elements are:

    1. Demonstrated Commitment from Bureau Leaders,

    2. Integration of EEO into the Bureau’s Strategic Mission,

    3. Management and Program Accountability,

    4. Proactive Prevention,

    5. Efficiency, and Responsiveness, and

    6. Legal Compliance.

  3. Managers play a critical role in ensuring the Service takes steps at every level of the organization to promote EEO in each of these six categories, and maintaining a work environment that is free from discrimination. An overview of MD-715, its impact on management decisions, along with a detailed checklist that managers can use to help them gauge their contributions under each of the six essential elements of MD-715, is found at http://awss.web.irs.gov/EmbeddedEEO/MD715Intro.shtml.


    Additional information and resources can be found at: Diversity and Inclusion at http://edi.web.irs.gov/did.html.

The Business Case for Diversity

  1. Attracting and retaining talented, skilled and knowledgeable people, and preserving the public’s trust, are key to the Service’s success. As the IRS must successfully compete with other government entities, non-governmental organizations and private sector employers for top-performing personnel in the global marketplace, it is critical that the Service offer a working environment in which people from all backgrounds are welcomed and heterogeneity is valued for its strengths.

  2. Additionally, the Service’s reputation for integrity and fairness is one of its most valuable assets, which must be vigorously safeguarded. As actions do indeed have more significance than words alone, treating our fellow employees and members of the public with respect, dignity and fairness is of paramount importance to preserving the high degree of confidence placed in this organization.


    Additional information and resources can be found at: Diversity and Inclusion at http://edi.web.irs.gov/did.html.

Management's Responsibility in Connection with Discrimination Complaints and Related Processes

  1. Managers are responsible for cooperating with all official investigations in to allegations of discrimination, in part by providing relevant testimony and documents to investigators.

  2. Managers must also report allegations of sexual harassment involving tangible employment benefits (quid pro quo sexual harassment) or sexual harassment involving unwanted physical touching to the Treasury Inspector General for Tax Administration (TIGTA).


    Additional information and resources can be found at: Equity, Diversity and Inclusion ( http://edi.web.irs.gov/did.html).

Outside Employment or Business Activity Request (Form 7995)

  1. Many employees elect to participate in outside employment opportunities. Make sure that in expectations meetings employees are aware that they must secure approval before they begin any outside employment activity. They must complete Form 7995 , Outside Employment or Business Activity Request. Once an employee completes Section 1, Blocks 1 through 16 of Form 7995:

    1. Check for completeness and accuracy.

    2. Complete Section 2, Blocks A, B, C, and D (Supervisor) and forward the form to your manager. The date in Block C will be 14 days, 10 workdays, from the date in Block B.

    3. Your manager will forward the form to the next official after completing his/her portion of Section 2.

    4. When the completed form is returned, give the employee a copy, place a copy in the employee's Drop file, and send a copy to the servicing Labor Relations Office to place in the master file.

IRS Work-life Programs

  1. The IRS provides several services and work-life programs to assist both managers and employees. These services and programs benefit the organization by leading to increased worker commitment and productivity; ensuring a high level of customer service; and improving family life. They help both managers and employees balance the competitive demands of work and family.

Employee Assistance and Worklife Referral Services Program (EAP)

  1. The Employee Assistance and Worklife Referral Services is available to help families overcome stressful life issues and personal concerns. IRS has contracted with a vendor to provide EAP services which are completely confidential and cost-free to employees. The program has two components: Employee Assistance Services and Worklife Referral Services.

  2. All IRS employees and their immediate family members can use the Employee Assistance and Worklife Referral Services Program. Immediate family members include non-custodial children and individuals living together in a family-like relationship. Coverage is also provided for IRS employees located overseas.

  3. For additional information go to the ERC at http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=129&SubCategoryID=214.

Leave Sharing Program

  1. The Leave Sharing Program is a benefit program that permits IRS employees to use donated annual leave to assist them while they are facing financial difficulties due to a personal or family medical emergency. The Leave Sharing Program is comprised of the Leave Bank and the Leave Transfer and is open to all employees except intermittent employees.

  2. For additional information go to the ERC at http://erc.web.irs.gov/DisplayAnswers/AnswerType.asp?FolderID=5&CategoryID=152&SubCategory=0&QuestionID=1994.

Employee Suggestion Program

  1. The Employee Suggestion Program (ESP) is an opportunity for employees to identify and describe a specific need for improvement and propose a solution, or propose a specific improvement to an existing situation. The ESP constitutes a contractual obligation between employees and management – employees are encouraged to submit acceptable ideas and management agrees to consider granting an appropriate award for those adopted.

  2. To submit a suggestion access the Employee Suggestion Program Automated web site (http://esp.web.irs.gov), click on "Submit New" , and complete and submit the "I Suggest…" Form 13380.

Telework (Flexiplace) Program

  1. IRM 6.800.2, IRS Telework (Flexiplace) Program contains the policy and guidance on Flexiplace. The Flexiplace Program allows IRS employees, with permission of their managers, the opportunity to work at home or other approved locations (e.g., satellite office sites or telecenters). Participation in the Flexiplace Program is voluntary. Employees may work full days or a portion of the day at the flexiplace site (with or without computers and other electronic equipment). While Flexiplace (also referred to as telework, telecommuting, flexiwork) may help employees to better balance their work and family responsibilities, it remains a management option rather than an employee benefit and does not change the terms and conditions of appointment. Flexiplace is not an entitlement. Employees who wish to work Flexiplace must obtain their manager’s permission and enter into a Flexiplace Work Agreement. Each flexiplace agreement should be treated independently.

  2. Managers have responsibility for:

    • Reviewing, approving or denying applications for participation in the Flexiplace Program.

    • Meeting with employees working Occupational Flexiplace at least once a year for the purpose of discussing, reviewing and updating the Flexiplace Agreement.

    • Directing flexiplace employees to report to the office for special events requiring their presence. These can include such activities as office assignment for walk-in duty, group meetings, work load review meetings with the manager, and training classes.

    • Ensuring adherence to provisions of the Disclosure of Information Handbook (IRM 11.3), the Information Security Handbook (IRM 10.8.1), and the Physical Security Standards Handbook (IRM 1.16). Management is responsible in the annual individual security awareness reviews for emphasizing aspects of security provisions that affect the Flexiplace site.

    • Properly certifying time and attendance of Flexiplace employees.

  3. IRS Telework resources include:

    1. IRM 6.800.2, IRS Telework (Flexiplace) Program

    2. Document 12524, “IRS Telework (Flexiplace) Program, Managers’ Desk Guide” (Catalog Number 50988T). See http://core.publish.no.irs.gov/docs/pdf/50988c10.pdf.

    3. Employee Resource Center website at http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=129&SubCategoryID=196

    4. Telework Managers Desk Guide is found at

    . Further information about Flexiplace is also available at the IRS Telework Program Website at National Agreement Article 50 Flexiplace at http://hco.web.irs.gov/lrer/negagree/natagree/.

Using Resources Effectively

  1. Managers play a vital role in accomplishing the mission of the Service. Limited resources prevent the Service from accomplishing all actions needed to achieve its mission. For this reason, it is essential that all levels of management identify and prioritize expectations.

  2. All levels of management share responsibility for accomplishing broad based strategies in a manner consistent with established guidelines. Because these strategies are set at the highest level, there is a need to establish specific expectations. These expectations must be consistently established and clearly communicated through all levels of management, particularly to the first line manager who directs the resources. To ensure that expectations are realized, monitoring and follow-up are essential.

  3. Developing expectations for the group should be coordinated with mid and upper level managers so that they contribute to the mission of the organization. The expectations must be specific, measurable, realistic, and attainable.

  4. Become familiar with the authorities delegated to you and your subordinates. IRM 1.2.2, Delegations of Authority contain all of the authorities redelegated from the Commissioner to subordinates. They are very specific as to the lowest level of delegation. The Deputy Commissioners, Division Commissioners and functional Chiefs may issue their own local delegation orders as needed.


    Be aware of any limitations of the authorities delegated to you and your employees. Conducting business without proper authority puts the Service in jeopardy of legal retribution.

  5. When possible, use your secretary or clerical support as an administrative assistant assigning as many duties as practical consistent with the classification of the position. This practice aids in his or her development, maximizes usage of your support resources, and gives you more time to perform duties that cannot be assigned or otherwise delegated.

  6. Now, more than ever, you need to plan your time and stick to your plan. Make productive use of a planner. Work out a time management system. Learn to use assignment of duties as a developmental tool for subordinates, keeping in mind the effect the assignment will have on other normal duties of the group.

Quick Links to Useful Web Pages for Managers

  1. To help managers quickly find guidelines and instructions needed to do their jobs, the chart below provides links to useful web sites and essential resources mentioned throughout this IRM:

    Useful WebPages for Managers Web Address
    Career Opportunities http://irweb.irs.gov/careeropportunities/default.aspx
    Classification & Position Description http://hco.web.irs.gov/posclass/index.html
    Computers and Technology http://irweb.irs.gov/computertechnology/default.aspx
    Compensation and Benefits http://hco.web.irs.gov/compbenefits/
    Critical Job Element (CJE) Resource Center http://hco.web.irs.gov/apps/cje/
    Data Protection and Disclosure http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/default.aspx
    Development and Training http://hco.web.irs.gov/devtrain/index.html
    Education and Training http://irweb.irs.gov/education_training/default.aspx
    Emergency Information http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=7=139
    Employee Personnel Resource Guide Document 9669 http://erc.web.irs.gov/DOCS/2002/AWSS/PS/eprg0200/EPRGWEB.pdf
    Employment Resource Center (ERC) http://erc.web.irs.gov/
    Employee Suggestion Program http://hco.web.irs.gov/perfmgmt/employsug/
    EthicsLink http://ccintranet.prod.irscounsel.treas.gov/Common/EthicsLink/Pages/default.aspx
    Forms, Publications and Documents http://irweb.irs.gov/publish/default.aspx
    Human Capital Office Web Page http://hco.web.irs.gov/
    Human Resources Reporting Center https://persinfo.web.irs.gov/


    The iManage site automatically grants access to employees coded as managers in HRConnect . Details regarding access to iManage are provided in IRM above.

    iManage is located at http://ss.ds.irsnet.gov/SITES/MRC/Pages/CoPsDefault.aspx
    IRM On-Line http://irm.web.irs.gov/
    IRMs for Managers http://hco.web.irs.gov/apps/leads/irmsmanagers.htm
    IRS Internet (IRS.gov) http://www.irs.gov/
    IRS Intranet (IRWeb) http://irweb.irs.gov/
    IRS Managers' Recognition Tool Kit http://hco.web.irs.gov/perfmgmt/irstoolkit/Index.asp
    Labor and Employee Relations http://hco.web.irs.gov/lrer/
    Leave Sharing Program http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5=152
    Manager Support Resources http://hco.web.irs.gov/devtrain/lead/mgrsupt.html
    Managers' Corner & Toolbox http://hco.web.irs.gov/recruitstaff/ets/managercorner/mgrcorner.shtml
    New Manager Orientation Support Center http://hco.web.irs.gov/apps/leads/nmo.html
    Payband Resource Center for Managers http://hco.web.irs.gov/apps/payband/
    Performance Management http://hco.web.irs.gov/perfmgmt/
    Personnel Security http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=7=59
    Policy http://irweb.irs.gov/Policy/default.aspx
    Position Classification http://hco.web.irs.gov/posclass/
    Programs and Services http://irweb.irs.gov/ProgramsServices/default.aspx
    Recruitment & Staffing http://hco.web.irs.gov/recruitstaff/
    Time & Attendance Guidance http://erc.web.irs.gov/displayanswers/answertype.asp?questionid=1788=196=129=5
    Services and Information for Employees http://irweb.irs.gov/me/default.aspx
    Servicewide Managerial Burden Reduction Council (SMBRC) http://hco.web.irs.gov/about/divisionspro/spra/manchamp/
    Travel/GovTrip http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=2657=0=192=8
    Workforce & Career Planning http://hco.web.irs.gov/workplan/index.html
    Workforce Change & Transition http://hco.web.irs.gov/worktran/index.html
    Workforce Transition Corner http://hco.web.irs.gov/worktran/transcorner.html
    Worklife Programs & Services http://hco.web.irs.gov/Worklife/Index.asp