30.4.1  Employment (Cont. 1) 
Employee Details  (02-01-2007)
Details To and Within the Senior Executive Service

  1. The Deputy Chief Counsel (Operations) or their designee must approve all requests for Senior Executive Service (SES) details.

  2. The General Counsel or Deputy General Counsel of Treasury must approve all details of 240 days or more and all details outside of Chief Counsel.

  3. The Director, Office of Personnel Policy, Treasury, must approve all details over 240 days, and all details over 30 days outside of Chief Counsel, that are not under competitive procedures.


    There are no regulations which allow either Treasury or OPM to extend SES details beyond the periods of time specified.  (02-01-2007)
Types and Durations of SES Details

  1. Career or career-type employees (i.e., GS/GM-15 to SES) may be detailed to career-reserve positions for up to 240 days.

  2. Non-SES employees may be detailed to SES general positions for up to 240 days providing competitive promotion procedures are used for extensions beyond 120 days.


    There are no provisions which allow a temporary promotion into the SES.

  3. Career SES members may be detailed to career-reserve or general positions up to 240 days.


    Non-career SES members may not be detailed to career or career-reserve positions.

  4. Details between the Treasury Department (including the Office of the Secretary) and other departments and Federal agencies may be approved by the General Counsel for up to 30 days.


    For SES purposes, IRS and Chief Counsel are considered separate bureaus by Treasury.  (02-01-2007)
Other Types of Details

  1. Details to the White House (including the Executive Office of the President) require approval of the Director, Office of Personnel Policy, Treasury.

  2. Requests for details not specifically addressed, such as details to international organizations or foreign governments, will be handled on a case by case basis and should be submitted to the Associate Chief Counsel (F&M) for approval prior to effecting the action. Additional or differing rules than those described above may apply in these cases.  (02-01-2007)
Details to Congress and Congressional Committees

  1. The detail of Treasury employees to Congress and Congressional committees requires safeguards in order to ensure compliance with governing laws and regulations. The following guidance for such details is taken from 5 U.S.C. § 3341.

  2. An executive agency of the Government may not lend or place employees on a non-reimbursable detail to a Congressional investigating committee unless:

    1. The work of the committee actually aids the agency in the accomplishment of a purpose for which its appropriations are made, or

    2. The services of the employee who is already on the rolls may be spared for brief periods, such as a few days or a week, without detriment to the work of the agency and without necessitating the hiring of additional employees.


      In the absence of one or both of these conditions, it is unlikely the Comptroller General would approve any salary payments from the bureau appropriations covering the period the employee was on detail.

  3. Reimbursable details (i.e., all costs are borne by the Congress and no use of Treasury appropriations is involved) and non-reimbursable details are permitted as long as written permission of the Committee on Rules and Administration of the Senate or the Committee on House Administration of the House of Representatives is obtained.

  4. Reimbursable and non-reimbursable details to Congress or Congressional committees require the prior approval of the Director, Office of Personnel Policy, Treasury. A request for either a non-reimbursable or reimbursable detail submitted to the Director, Office of Personnel Policy, must include:

    • An original SF 52

    • Written approval from the appropriate House or Senate committee as referenced above

    • A statement outlining the duties the detailed employee will perform

    • A statement outlining how the work will aid the bureau  (06-05-2014)

  1. This subsection establishes the policy and procedures for the reassignment of employees (both attorneys and non-attorneys); it addresses those circumstances where the Office may have to reassign employees, or where employees request a voluntary reassignment. These procedures apply to reassignments between:

    • Offices in the same Division

    • The National Office and a Division

    • Divisions

    • Functions in the National Office

  2. Articles 22 and 23 of the collective bargaining agreement between the National Treasury Employees Union and the Office of Chief Counsel address the reassignment procedures which apply to bargaining unit employees. Those procedures include an annual rotation program and a hardship transfer program.

  3. Attorneys should generally expect to remain where they are first assigned throughout their three-year employment commitment with the Office of Chief Counsel. Generally, no extension of the three-year employment commitment or additional commitment will be required when a reassignment is initiated solely for the convenience of the Office.

  4. Authorized travel, moving expenses, and allowances will be paid by the Office in accordance with relevant travel regulations, if the reassignment is in the best interest of the Government and is at the direction of the Government.

    1. Employees reassigned to another office should be cognizant of the 12-month service agreement as required by 5 U.S.C. § 5724(i). Under such an agreement, the employee will reimburse the Government for travel, moving, and all other expenses incurred upon relocating to a new post of duty if the employee resigns, separates from the Government without authority, or is removed for cause within the succeeding 12-month period. For additional information, see IRM 1.32.11, Official IRS City-to-City Travel Guide, and IRM 1.32.13, Relocation Services Program.

    2. If the voluntary reassignment is primarily for the employee's benefit or convenience, the employee will pay their own travel and moving expenses.  (02-01-2007)
Request for Voluntary Reassignment or Hardship Transfer

  1. Requests for voluntary reassignments by non-bargaining unit employees, either based on personal hardship or for some other reason, are to be submitted by the employee directly to his/her immediate supervisor with a copy to the management official where he/she wishes to be reassigned. Both the gaining and the losing office must agree before a voluntary reassignment can take place.


    For bargaining unit employees, see CCDM

  2. Requests for voluntary reassignments will be considered on a case-by-case basis if the employee has concluded at least one year of employment with the Office and the employee’s performance during the initial one year period is fully successful.

  3. The staffing of each office and division of the Office of Chief Counsel is based on, and determined by, the overall needs of the Office. Therefore, decisions regarding requests for voluntary reassignments must take into consideration the staffing requirements of the Office and whether positions and work are available to accommodate the employee’s request and promote the efficiency of the Office.

  4. The needs of the Office and those of the employee will be carefully considered before a decision to grant a request is made.

  5. If the request for reassignment is approved, the gaining office will notify HR that the employee is being voluntarily reassigned. The Human Resources Division will be responsible for coordinating the administrative process required to effect the reassignment.

  6. When a request is approved, it is the gaining office’s responsibility to coordinate the employee’s reporting date with the losing office. Consideration must be given to the losing office’s need for enough time for the employee to complete projects and work assignments before releasing for duty to the gaining office.  (05-18-2012)
Personnel Actions

  1. Standard Form 52, Request for Personnel Action, will be used in Chief Counsel to originate requests for personnel actions two pay periods prior to the effective date using Chief Counsel’s automated personnel system.

  2. The Associate Chief Counsel, Deputy Associate Chief Counsel, Division Counsel, and Deputy Division Counsel are delegated the authority to approve non-competitive promotions for attorneys and non-bargaining unit employees. This authority can not be redelegated. Before approving such promotions, the appropriate management official must ensure that the employee meets eligibility requirements as outlined in CCDM, Attorneys, and 5 CFR 300.604, Restrictions, respectively. In addition, the employee must be performing at the fully successful level as outlined in 5 CFR § 335.104, Eligibility for Career Ladder Promotion, (meaning an appraisal of fully successful or above).

  3. Supervisors and managers use the SF 52 to request and authorize:

    1. Position actions, such as the establishment of a new position or the reclassification of an existing position

    2. Employee actions, such as the appointment, reinstatement, conversion, transfer, reassignment, change in work schedule/tour of duty, suspension, removal, termination, or promotion of an employee

    3. Actions involving both a position and an employee, such as the establishment and recruitment for a position, or the reclassification of a position and reassignment of an employee to the reclassified position

    4. Temporary actions, such as details in excess of 30 days or temporary promotions for 120 days or less

    5. Dual actions which require one SF 52 for both actions (e.g., reassignment and name change that are effective on the same date)

  4. Through their managers, employees may request any of the following actions (and implementation of these actions requires a SF 52):

    • Resignation or retirement

    • Request Leave Without Pay (LWOP) (e.g., LWOP in excess of 30 days, LWOP-US for active military duty, LWOP for an on-the-job injury for 80 hours or more)

    • Return to duty

    • Request a name change  (02-01-2007)
Accompanying Documents

  1. Human Resources Division will attach position descriptions to SF 52s for career ladder promotions and actions involving recruitment for a new position.

  2. Managers will forward administratively acceptable documentation on behalf of employees to effect the name change(s) which should include:

    • Former and new name

    • Date of name change

    • Reason for the change

    • Statement that the Social Security Administration was notified of the change

    • Signature using the new name

  3. Managers will forward work schedule or LWOP requests which should include:

    • A written request from the employee

    • The manager’s written approval

  4. Managers will forward separation notifications which should include:

    • Name

    • Action (i.e., resignation or retirement)

    • Effective date

    • Reason for separation

    • Forwarding address

    • Signature  (02-01-2007)
Recordkeeping and Documentation

  1. Human Resources Division will maintain manual or automated tracking systems to monitor the timeliness and quantity of SF 52s received for processing.

  2. Administrative Officers are responsible for keeping records and maintaining control of SF 52s for their organization to assure that the requested action is completed. Automated tracking systems are authorized.

  3. Human Resources Division will use SF 52 to record staffing, classification, and other personnel determinations.

  4. SF 52 actions will generate a SF 50, Notification of Personnel Action, which is the permanent official record and is placed in the employee’s Official Personnel Folder (OPF). The employee's copy and the administrative copy will be forwarded by HR to the employee's Administrative Officer who will review the information for accuracy and forward to the employee.  (02-01-2007)
Position Classification and Position Management

  1. The Office of Personnel Management (OPM) approves and issues position classification standards that define the title, series and grade of positions in the federal government. Position classification is the identification of a position, the analysis of the duties and responsibilities to be performed, and the placement of the position in a class under the position-classification plan established by the OPM under the authority of Title 5 of the United States Code, Chapter 51.

  2. Position management is the assignment of work to positions within an approved or planned organization in an efficient manner that will best achieve the organization’s overall mission and goals, and provides for effective employee utilization within approved resources levels.

  3. Position classification serves as a means for implementing, and as an integral part of, the position management program. The position classification program coupled with position management, when properly administered, provides the basis for compensating employees equally for the performance of substantially equal work, and serves as a tool essential to other federal personnel management programs, such as recruitment, training, reassignment and promotion of employees.  (05-18-2012)
Policies and Responsibilities

  1. This subsection establishes policies and responsibilities for position classification and position management in the Office of Chief Counsel. These policies are based on the requirements of:

    • The Classification Act of 1949 (Title 5 of the United States Code)

    • 5 CFR Part 511, Classification under the General Schedule

    • Treasury Personnel Management Manual Chapter 511

    • Governing policies, procedures, laws and regulations issued by OPM

  2. The Office of Chief Counsel’s position classification program will be operated in a positive-oriented manner, consistent with governing laws, implementing regulations (including new classification standards), and Treasury’s policies and guidance. Position management will be observed in the classification of positions.

  3. Classification determinations will be made objectively and without discrimination for any non-merit reason such as race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital, or parental status.

  4. The provisions of this subsection apply to all positions within the Office of Chief Counsel that are classified under the General Schedule (GS), and include any positions that are designated as "GM" because those positions were formerly covered under the Performance Management and Recognition System (PMRS). These provisions exclude SES positions.

  5. The Chief Counsel has overall responsibility for administering the federal position classification and position management programs for the Office. This responsibility is delegated to the Associate Chief Counsel (F&M) for all positions classified under the General Schedule with designated "GS" pay plan and grades 1 through 15.

  6. The Associate Chief Counsel (F&M) is responsible for providing a sound position management program that will ensure the efficient distribution of staff resources by:

    1. Aiding in the identification, prevention, and elimination of unnecessary organizational fragmentation, excessive layering, improper design of jobs, outmoded work methods, and inappropriate span of control

    2. Ensuring that position management is considered in Chief Counsel’s budget, planning, personnel, evaluation and management processes

    3. Ensuring that position management provides a proper balance among program needs, efficiency of operations, and effective employee utilization  (02-01-2007)
Position Description

  1. A position description (PD) is an official description of the major duties, responsibilities, qualification requirements, and supervisory relationships of a position. A position description reports the duties of a position as the duties exist and does not prescribe the duties of a position.

  2. A position description is not considered to be officially established until it has been properly classified by HR or another official to whom this authority has been delegated.

  3. All position descriptions must be properly classified in accordance with the Classification Act of 1949 and related OPM issuances and documents (e.g., OPM Position Classification Standards) to ensure proper titles, pay plan, occupational series, and grade levels. The position classification standards and supplemental guidance published by OPM and Treasury will serve as the sole basis for classification decisions. The use of OPM standards and guidance is mandatory.

  4. Supervisors and managers have a continuing responsibility to maintain the accuracy of position descriptions under their control. They are also responsible for the review of vacant positions for accuracy prior to their being filled. Not withstanding the above, a position will be reviewed for classification accuracy at the discretion of the Human Resources Division (HR) or at any time a review is requested by the supervisor or incumbent.  (02-01-2007)
Circumstances Requiring Preparation of PDs or Classification Decisions

  1. A properly classified position description must be established prior to the appointment, promotion, reassignment, demotion, or transfer of an employee.

  2. A position description is required to be drafted under these circumstances:

    1. When management wishes to establish a new position

    2. When the major duties of a position (whether filled or vacant) have changed materially since the position was classified

    3. Any other circumstances(s) that are determined appropriate by HR

  3. Any classification decision taken may, at HR's discretion, be reviewed at any time.  (02-01-2007)
Assignment of Duties to a Position

  1. A position description reports the current assignments and the organizational design of positions. Managers and supervisors are exclusively responsible for deciding what duties and responsibilities will be assigned to each position. They may also direct and assign specific tasks which are not reflected in the position description. However, should such tasks become major duties, the position description must be modified to incorporate those tasks, and properly classified by HR.

  2. The assignments of duties or the contents of position descriptions are not grievable, under either the negotiated or administrative grievance procedure. However, in the event of a disagreement between the employee and the supervisor over whether the position description accurately reflects the duties and responsibilities being assigned to the position, the employee can use the administrative or (if appropriate) negotiated grievance procedure to resolve the issue.

  3. If an employee has assumed duties not specifically assigned to him or her, or is otherwise performing differently than directed by the supervisor/manager, failure of the supervisor to control the employee’s actions must be interpreted as giving silent consent to the change the employee has made to the position. Changes which take place in this manner must ultimately be reflected in a new or revised position description and certified by the supervisor/manager.  (02-01-2007)
Position Classification Complaints and Appeals

  1. Every effort will be made to resolve informally disagreements or misunderstandings involving the classification of positions to avoid the necessity of a formal classification appeal. Therefore, it is the policy of the Office of Chief Counsel to encourage its employees first to attempt to resolve dissatisfactions with the classification of the position of which he/she is officially assigned through their immediate supervisors, and if necessary, the Human Resources Division.

  2. An employee may, at any time, initiate a classification complaint or appeal the title, occupational series, grade or pay system of their position provided that either the complaint or the appeal relates to the official position to which he/she is officially assigned.

  3. Employees have the right to use the classification complaint process or the applicable appeal system as a means to resolve dissatisfactions relating to the classification of the position to which they are assigned. Supervisors and HR will provide the employee(s) and/or the designated representative with the assistance required to properly and effectively comply with all Office of Chief Counsel, Office of General Counsel, Treasury, and OPM policies, regulatory and procedural requirements.  (02-01-2007)
Position Classification Complaints Process

  1. The employee must submit the complaint in writing, through supervisory channels, to the Director, Human Resources Division. The written classification complaint must clearly specify the classification issues (i.e., title, pay plan, series or grade) with which the employee disagrees, and the employee’s reason(s) for disagreement. The employee’s complaint should include:

    • Their name, mailing address, office telephone number, employing office and location

    • Their current position title, pay plan, occupational series, and grade

    • The requested pay plan, position title, occupational series, and grade

    • A copy of the official position description along with a statement concerning its accuracy. If the employee believes that the position description is inaccurate, the employee must provide their own description of the work currently being performed.

  2. The employee and the supervisor may include in the complaint any other information that should be considered in the classification of the position.

  3. Upon receipt of the classification complaint HR will:

    1. Provide the employee with a full opportunity to present their case

    2. Review and reconsider all pertinent information and facts

    3. Render a final classification decision to the employee through supervisory channels


      If deemed necessary, a position audit will be conducted.

  4. The decision will take into consideration the representations of the employee and supervisor, applicable position classification standards, and other regulatory requirements. HR will assist the supervisor in explaining the basis for the classification decision to the employee.

    1. If the decision does not grant the employee’s request, HR will advise the employee of their formal classification appeal rights.

    2. If the decision on the complaint requires a change in title, series, grade or pay system of the position, a personnel action to effect the decision will be taken promptly (normally within four pay periods after a classification has been issued).  (05-18-2012)
Position Classification Appeals Process

  1. A position classification appeal is a formal written request by an employee or the agency asking to review the classification of a position to which the employee is officially assigned.

  2. Some classification matters can not be appealed through the position classification appeals process, including, but not limited to:

    • The accuracy of the official position description such as the inclusion or exclusion of a major duty in the official position description

    • The assignment or detail outside the scope of normally performed duties that are described in the official position description

  3. Information on all classification matters that are excluded from the position classification appeals process may be found in 5 CFR 511.607, Nonappealable Issues. Supervisors or managers and/or employees should contact HR for more detailed information on and the requirements of the classification appeals process.

  4. The effective date of a classification appeal decision is governed by 5 CFR 511.701, Effective Dates Generally, et seq.

  5. A classification appeal may be cancelled for the following reasons:

    • At the employee’s written request

    • If the employee is no longer officially assigned to the position, unless there is a possibility of retroactive benefit

    • If the employee fails to cooperate and/or provide requested information relating to the appeal  (02-01-2007)
Options For Formal Classification Appeals

  1. An employee may file a written appeal request with the agency by filing an appeal directly to the Associate Chief Counsel (F&M). If dissatisfied with the agency’s decision, an employee may file a subsequent appeal with either Treasury’s Office of General Counsel or OPM. The employee’s appeal should include:

    • Their name, mailing address, office telephone number, employing office and location

    • Their current position title, pay plan, occupational series, and grade

    • The requested pay plan, position title, occupational series, and grade

    • A copy of the official PD

    • A statement concerning the accuracy of the PD


      If the employee believes that the position description is inaccurate, the employee must provide their own description of the work currently being performed.

  2. An employee may file a written appeal directly to OPM. A classification appeal decision made by OPM is the final administrative decision, unless reconsidered and reopened by OPM at the request of either the agency or the employee.

    1. The Office of Merit Systems Oversight may, at its discretion, reopen and/or reconsider an appeal decision only when written information is presented, within 45 calendar days of the date of the decision, that establishes a reasonable doubt as to the technical accuracy of the decision or provides evidence that material facts were not considered in the initial appeal.

    2. To establish reasonable doubt, the requester should refer specifically to the decision and the classification standards to demonstrate possible error in the evaluation of the position.

  3. A final classification appeal decision may not be submitted for reconsideration at a level lower than the adjudicating level, e.g., a final classification appeal decision rendered by OPM may not be reconsidered by Treasury, the Office of General Counsel or the Office of Chief Counsel.  (02-01-2007)
Employee Representation

  1. An employee has the right to request a representative of their choice to assist in the preparation and presentation of an appeal. The appellant must notify the Office of Chief Counsel, the Office of General Counsel, or Treasury in writing the name and address of the representative if one is selected.

  2. The Office of Chief Counsel, General Counsel or Treasury may disallow an employee’s representative when:

    • The individual’s activities would cause a conflict of interest

    • The individual cannot be released from their official duties because of the priority needs of the Office of Chief Counsel, General Counsel, or Treasury

    • The individual’s release would give rise to unreasonable costs to the Office of Chief Counsel, General Counsel, or Treasury

  3. The appellant’s representative cannot be a supervisor with line or staff authority over the position or any official having classification authority over the position, (i.e., a personnel officer or personnel specialist).

  4. A representative bears the same obligation to cooperate in processing the appeal as does the appellant. The representative should promptly relay instructions, from either the Office of Chief Counsel, Office of General Counsel, Treasury, or OPM to the appellant, and will be expected to provide information promptly to OPM upon request.

  5. The selection of a representative does not convey a right to the representative to be present during fact-finding conducted by either the Office of Chief Counsel, General Counsel, Treasury, or OPM. The deciding official is responsible for determining the best method of gathering facts concerning the duties, responsibilities, and qualification requirements of the appealed position. The appellant’s representative may submit to the appropriate appellate office significant information concerning the classification of the position.  (02-01-2007)
Use of Official Time

  1. An employee in a pay and duty status is entitled to a reasonable amount of official time for the preparation of a classification appeal under formal appeal procedures. The actual amount of time to be allowed will be determined on the basis of the particular circumstances in each case.

  2. If the employee’s representative is a Treasury employee in a pay and duty status, then he/she is also entitled to a reasonable amount of official time to assist the employee in the preparation of a classification appeal.

  3. Employees, whether appellants or representatives, must make advance arrangements with their supervisors or managers for the use of official time to be used. If disagreements arise over the amount of official time to be used, then the matter will be submitted to HR for resolution, or will be resolved in accordance with local regulations, laws, or through negotiated agreement, as applicable.  (02-01-2007)
Filing Deadlines to Protect Retroactive Benefits

  1. The appeal must be filed with the Office of Chief Counsel, Office of General Counsel, or OPM no later than 15 calendar days following receipt of the written notification of the Chief Counsel’s decision, or 15 calendar days after the effective date of the Office of Chief Counsel’s personnel action, whichever is later.

  2. If initially filed with the Office of Chief Counsel or Office of General Counsel and its decision is unfavorable, the subsequent appeal to OPM must be filed no later than 15 calendar days after receipt of the Office of Chief Counsel’s or Office of General Counsel’s decision.

  3. OPM may extend the time limits if an employee was not notified of the limits and was not otherwise aware of them, or if circumstances beyond the employee’s control prevented them from filing an appeal within the prescribed time limit.  (05-18-2012)
Performance Assessment

  1. The Office strives to ensure high levels of performance from employees to further the accomplishment of the Office's mission. In setting up performance goals for the year, the Office will take into account employee perspectives and the perspective of the IRS as Counsel’s client. In addition, organizational performance results will be shared with the business units to ensure that ratings given by a particular business unit reflect unit performance.

  2. Critical elements and performance standards, communicated to employees pursuant to 5 CFR 430, Performance Management, and annual written performance evaluations of employees based on the standards, are designed to promote these goals.

  3. This subsection covers the process of establishing performance elements and standards, evaluating employee performance based upon those standards, issuing annual performance ratings, and retaining records regarding performance.  (02-01-2007)
Definitions for Performance Assessment

  1. Appraisal Period — The established period of time for which performance will be reviewed and a rating of record prepared.

  2. Critical Element — A component of a position consisting of one or more duties and responsibilities that contributes toward accomplishing organizational goals and objectives and that is of such importance that unacceptable performance in the element would result in overall unacceptable performance in the position.

  3. Non-critical Element — A dimension or aspect of individual, team, or organization performance exclusive of a critical element, that may warrant mention in the evaluation. Non-critical elements are not considered in assigning the overall/summary rating.

  4. Departure Rating — A departure rating is a rating used when an employee temporarily occupies a job or, under certain conditions, leaves one position for another position. Departure ratings will be used when a supervisor prepares an employee’s annual evaluation. A departure rating is only required when an employee:

    1. Completes a detail or temporary promotion (with a new supervisor) for 90 days or more

    2. Leaves one position and moves on a permanent basis to a new position (with a new supervisor) where the Critical Elements are substantially different

  5. Employee Performance File (EPF) — The official performance file maintained on an employee which contains copies of performance elements and standards, annual ratings of record, etc.

  6. Employee Performance Drop File — A file which may be maintained by a manager on individual employees containing performance notes, examples of work, counseling memorandums, and other documents of a temporary nature.

  7. Narrative — A written narrative evaluation which is attached to the rating form used for annual rating of record and provides examples and/or explanation about the performance upon which the critical element ratings are based.

  8. Performance Plan — The written performance elements and standards issued to each employee.

  9. Performance Standard — The management-approved expression of the performance thresholds, requirements, or expectations that must be met to be appraised at a particular level of performance.

  10. Progress Review – A review of the employee’s progress toward achieving the performance standards. A progress review, in itself, is not a performance appraisal or a performance rating, but should be documented as a performance discussion. Progress reviews should be maintained in the EPF and/or drop file.

  11. Summary Rating or Annual Rating of Record — The summary rating of each critical element, and the assignment of an overall rating on the basis of the critical elements.  (05-18-2012)
Communication of Performance Elements and Standards; Monitoring Performance

  1. Performance elements and standards must be communicated to employees at the beginning of the appraisal period.

  2. Employees should acknowledge communication and receipt of elements and standards by signing Form LD-2 or other designated form. The signed form should be maintained in the Employee Performance File (EPF).

  3. Managers should provide progress reviews to employees during the appraisal year. For further guidance, see the requirements in 5 CFR 430.207(b), Monitoring Performance.  (02-01-2007)
Appraisal Periods and Due Dates

  1. Generally, performance ratings are to be issued annually. An employee must have been issued, and been subject to, his/her elements and standards for a minimum period of 90 days in order to receive a rating.

  2. If an employee received a departure rating within the last 90 days of the rating period, the departure rating can be used (at management’s discretion) as the annual rating of record.

  3. Part-time employees will receive an annual performance evaluation. Managers should consider the size and complexity of workload in light of scheduled work hours when rendering such evaluation.

  4. Appraisals should be completed within 30 days of the end of the appraisal period.

  5. Copies of employee appraisals will be forwarded to HR for inclusion in the employee’s OPF. Appraisals will be due to HR within 45 days of the end of the appraisal period or the appraisal will be considered late. HR may notify the Deputy Chief Counsel (Operations) if an appraisal is 90 days overdue.

  6. The rating period for all Office of Chief Counsel managers (including SES members and management officials) is October 1 through September 30 of each year.  (02-01-2007)
Appraisal/Rating Periods for Non-managers

  1. The Office of Chief Counsel uses a standardized appraisal period for all employees. This means that each year an employee’s appraisal will be due at the same time, which is generally determined by the employee’s date of hire. The appraisal due dates will not change due to a within-grade increase, LWOP, other absence, or a promotion.


    If an employee is promoted into a managerial position, then the employee’s appraisal period changes to the managerial appraisal period mentioned in CCDM

  2. For all Counsel employees on rolls prior to June 1, 2003, managers should consult HR to determine the standard appraisal period for each employee.


    The appraisal period runs from the start of one month to the last day of the prior month in the following year.

  3. For all employees (attorneys and non-attorneys) hired by the Office of Chief Counsel on or after June 1, 2003, the appraisal year for those employees will begin on the date of hire and run through the last day of the month in the following calendar year which is immediately prior to the employee’s month of hire.


    The appraisal year for an employee hired on June 15, 2006 would be June 15, 2006 through May 31, 2007. After the initial year, the appraisal year will be a standard 12 months (June 1, 2007 to May 31, 2008).

  4. However, the first annual appraisal for all new attorneys in the Office of Chief Counsel is due no later than the end of the tenth month. The requirement to submit this first annual appraisal early does not change the appraisal period for any subsequent years; that appraisal period is determined as explained in paragraph (3) above.  (02-01-2007)
Performance Rating Forms

  1. Each employee must be evaluated and given a rating on an annual basis. Each rating should be specifically tailored to the employee’s performance over the past appraisal year. The Office of Chief Counsel does not re-validate ratings given in prior years.

  2. The performance rating forms used by the Office of Counsel are as follows:

    Position Performance Rating Form
    SES Executive Performance Agreement See Exhibit 30.4.1-2.
    Attorney Managers (non SES) LD-2CC/IRS Form 9664
    Attorneys LD-2CC/IRS Form 9664
    All non-attorneys (including non-attorney managers) Form 6850-CC Form 6850-CC
  3. In order to ensure that timely feedback is provided on employee performance on an annual basis, a narrative evaluation is required with all annual ratings of record.  (05-18-2012)
Employee Performance Files

  1. There are two general types of performance records that may be maintained for each employee in Counsel. The Office of Personnel Management (OPM) established an Employee Performance File (EPF) System to include all official performance-related records maintained by an agency on its employees. (See 5 CFR 293, Personnel Records.) Managers may also choose to maintain a drop file which contains temporary information related to an employee.

  2. The records in an EPF are used:

    1. To assist rating officials in monitoring and rating performance

    2. To provide employees with information about their actual performance or matters affecting performance and on how, if necessary, their performance may be improved

    3. As a basis for decisions involving retention, pay, assignments, promotions, rewards, training, reduction-in-force determinations, etc.

  3. Each Counsel employee must have an EPF. Depending on local practice, the EPF may be retained by the individual manager, an Administrative Officer, an Office Manager, or the Area F&M staff.

  4. No documentation relating to any type of disciplinary or adverse action will be placed in an employee's EPF if the action was based purely on non-performance reasons (e.g., failure to file or pay income taxes). The EPF (and drop file, if maintained) may include:

    • Performance appraisal (narrative and rating form)

    • Critical Elements and performance standards

    • Receipt for Critical Elements and performance standards

    • Any progress reviews not included in summary ratings

    • Any employee rebuttals or requests for reconsideration of the rating

    • Records or documentation needed to justify or recommend a pending personnel action

    • Documents concerning the denial of a within-grade increase (WGI), or reflecting that a request for reconsideration of a WGI denial has been made, and its outcome

    • Documentation of performance awards, including the required justification for any special act awards  (02-01-2007)
Performance Records

  1. Performance ratings of record, including the performance plan on which they are based, and any supporting documents shall be retained for a minimum of four years (five years for SES employees).

  2. When an advance notice of proposed demotion or removal is issued but not effected, appraisals of unacceptable performance and all related documents containing any entry or other notation of the unacceptable performance for which the action was proposed will be destroyed when the employee demonstrates improved performance and the employee completes one year of acceptable performance from the date of the written advance notice of proposed removal or reduction in grade.

  3. Performance evaluation documentation needed in conjunction with ongoing administrative, quasi-judicial or judicial proceedings may be retained as necessary beyond the time limits specified above.  (02-01-2007)
Disposition of EPF Records

  1. All EPF records older than four years (five years for SES employees) shall be destroyed.

  2. When an employee is reassigned within Counsel, the EPF will be forwarded to the appropriate new organizational component.

  3. When an employee resigns or retires from the federal government, the official maintaining the EPF shall destroy the EPF. No EPF-type records (including past performance appraisals) will be forwarded to the Federal Records Center.

  4. When an employee leaves the Office of Chief Counsel to go to another federal agency, the official maintaining the EPF will forward all ratings of record which are four years old or less (five years for SES employees), including the performance plan on which the most recent rating of record was based, to HR to be filed in the OPF. These documents will be forwarded to the new employing agency along with the OPF. All other performance-related records should be destroyed.  (02-01-2007)
Access to Performance Records

  1. EPFs and drop files are systems of records covered by the Privacy Act (see CCDM, Security of Confidential Information, Official Documents and Tax Data). All employee performance records should be maintained in accordance with the rules and regulations governing the Privacy Act, i.e., they will be maintained in such a manner as to prevent access by unauthorized personnel. EPFs must be secured in a locked file cabinet, desk, or similarly secured storage area when not in use.

  2. Employees may request access to their EPF at any time. An employee's designated representative also has a right to request access.

  3. Whenever an employee's EPF is retrieved for any administrative purpose, the custodian shall review the EPF to ensure compliance with the provisions of this section before turning it over.  (02-01-2007)
Personal Notes

  1. Personal notes retained by supervisors or managers that are not required as documentation in the performance appraisal process are not considered a part of the employees' performance file and are not subject to the Privacy Act if such notes are:

    • For the personal use of the author

    • Not provided to any other person

    • Retained at the author's discretion

  2. Supervisors and managers must protect such records to ensure that they are not disclosed or disseminated in any way, except (at the supervisor's discretion) to the individual who is the subject of the notes.

  3. If such notes are used as the basis for a performance-related action, they then become a part of the system of records and are subject to the Privacy Act.  (02-01-2007)
Voluntary Separation Clearance Process

  1. As used in this subsection, the term "separation" refers to a voluntary action in which an employee leaves their employment with the Office of Chief Counsel (i.e., resignation, retirement, or transfer to another agency).

  2. Non-attorney employees should submit a written notification of their intent to separate to their supervisor, Administrative Officer or Office Manager at least two weeks in advance of their separation. The appropriate official will assist them in completing the separation process.


    The separation clearance process for attorneys is described in CCDM

  3. The Office of Chief Counsel has implemented an automated Separating Employee Clearance (SEC) Process, which is the official record of the employee’s clearance. The process described below applies to both Associate Chief Counsel Offices and Field Counsel Offices.

  4. At least two weeks prior to separation, the employee or a designated official will initiate an SF 52 separation action.

    1. The Administrative Officers will complete the SEC module for all separating employees.

    2. For employees in Field Counsel Offices, the SEC module will be completed by the appropriate personnel/offices.

  5. Managers are required to account for three items in the SEC module. The SEC module will generate a reminder (via e-mail) to managers to ensure the following items are returned:

    • ID badges/credentials

    • Keys/key cards

    • Laptop/PDA

  6. The SF 52 will automatically initiate the following actions:

    • Deactivate systems passwords

    • Cancel phone service

    • Cancel VMS

    • Deactivate SDI

    • Deactivate Government-issued credit cards

    • Search for outstanding payroll and administrative debts  (02-01-2007)
Clearance Process for Attorneys

  1. Attorneys should give at least 30 days' written notice of their intention to separate from the Office of Chief Counsel.

  2. If possible, the notice of intent to separate should be in memorandum form or an e-mail addressed to the employee's immediate manager. The memorandum or separation notification should state a reason for the separation and should also discuss possible post-employment conflicts of interest (see CCDM, Post-Employment).

    1. Upon receipt, the memorandum or e-mail announcing an attorney’s intent to separate should be forwarded to the Human Resources Division.

  3. If the separation will be effective prior to the completion of the three-year employment tenure commitment, the attorney should consult CCDM, Employment Tenure Commitments for Attorney Personnel.

    1. Release. If attorneys are separating for one of the reasons given in CCDM, attorneys should request a release from the commitment, citing the appropriate reference.

    2. Breach. If the separation does not meet the criteria of CCDM, a breach of commitment will result. Attorneys should be cognizant of the provisions of CCDM  (02-01-2007)
Employee Responsibilities

  1. Upon separating, employees must return all items of Government property listed in the following paragraphs to their supervisor or other designated official.


    When employees are reassigned between the National Office and field offices, or between field offices, they should consult with their supervisor to determine which items (if any) need to be returned.

  2. All official records and documents — Employees must return manuals, notes or diaries of office business, work papers or personal copies of official papers, orders, correspondence, internal documents, or any other such material.

    1. All files in the possession of a separating employee (including closed files or files borrowed from another office/division) should be returned at least three days before separation.

    2. Removal of such material constitutes violation of the Rules of Conduct and may violate disclosure statutes, e.g., 26 U.S.C. § 6103, 5 U.S.C. § 552a (the Privacy Act).

    3. If an employee wishes to remove any official records and documents upon separation from employment with the Office of Chief Counsel, the employee must consult with his/her manager. The employee’s manager will consult with the IRS Records Officer or designee to determine whether removal of the document(s) is permitted under records management and disclosure rules.

  3. All equipment and supplies issued to employees for use in their official duties, such as keys and calculators; computers, cell phones and pagers; and copies of the Internal Revenue Code, Federal Rules of Criminal Procedure, Federal Rules of Civil Procedure, and the Uniform System of Citation.

  4. Identification credentials — Employees must return identification cards ("badges" ) pocket commissions, building passes, official passports, GSA drivers' licenses, parking permits, and LEXIS ID cards.

  5. Government credit cards — Employees must return both travel cards and purchase cards.

  6. Employees must provide in writing the secure messaging personal password used to un-encrypt messages prior to separation.  (11-15-2011)
Separation Exit Survey

  1. All employees who separate from the Office of Chief Counsel are asked to complete the Department of the Treasury Employee Exit Survey, which replaced IRS' Form 13629, Separation Interview Report. The Treasury exit survey will provide information concerning employees' experience in the Office and will permit frank and open expressions that might otherwise not prevail during the employees' tenure. It will also help enhance the Office's recruitment and retention strategies.

  2. Separating employees automatically receive the Treasury survey by e-mail before their separation date (the survey link is sent directly to employees through the HR Connect system if they registered in the system). The email sent to employees includes both internal and external website links to the survey tool, so employees have the option of completing the survey on their home computer, and a point of contact in case employees experience difficulties using the survey tool.  (11-15-2011)
Separation Interview

  1. Separation interviews are conducted with all employees voluntarily leaving the Office of Chief Counsel.

  2. Attorney and paralegal staff members leaving the Associate Chief Counsel offices are interviewed by their Associate Chief Counsel.

  3. Field Counsel Offices. It is the responsibility of the Area Counsel to ensure that attorneys and paralegals leaving their offices in the field are interviewed and notified they will be asked to complete a voluntary Department of the Treasury Employee Exit Survey.

    1. Employees leaving offices where the Area Counsel resides should be interviewed by the Area Counsel, if possible. Employees leaving other field offices may be interviewed by the Deputy Area Counsel or an Associate Area Counsel if it is not practical for the Area Counsel to do so.

    2. Generally, the interviews should not be conducted by immediate supervisors of the separating employees.

    3. If the separating employee and the manager conducting the exit interview are not in the same location, then the exit interview should be conducted by phone.

  4. During separation interviews for attorneys and paralegals, employees should be counseled about the prohibitions on future employment as a precaution against conflicts of interest. See CCDM, Post-Employment, and the Department of the Treasury minimum standards of conduct booklet.

  5. If an exit interview is not held with a departing employee for any reason, the supervisor will provide written notice to the employee about potential conflicts of interest in future employment and information about the voluntary Department of the Treasury Employee Exit Survey.  (02-01-2007)

  1. The Office of Chief Counsel recognizes that flexible workplace arrangements can, in appropriate circumstances, benefit the office as well as its employees. These arrangements should not result in any additional costs to the Government. This section establishes basic procedures for implementing project-based arrangements under which employees may work at alternate work sites.

  2. Flexiplace is an arrangement in which employees of the Office of Chief Counsel may, under appropriate circumstances and on particular projects, work their normal tour of duty at alternate work sites. Alternate work sites may include the employee's residence or any other location mutually agreeable to the employee and their supervisor. This section does not cover sites such as Tax Court, law libraries, or other government offices.

  3. Flexiplace is not intended to alter the normal tour of duty or serve as a substitute for child care or other care-giving responsibilities. Flexiplace will not affect rules or practices for work performed at such locations.

  4. Supervisor means the immediate supervisor, or when the immediate supervisor is unavailable the person designated to act in their absence.

  5. Employee coverage for work-related injuries or illnesses sustained or occurring at the alternate work site will be controlled by the Federal Worker's Compensation Act.  (02-01-2007)
Employee Eligibility

  1. It is the employee's responsibility to request to participate in the program. He/she must make a specific request, by date, to work at an alternate work site. Eligibility for flexiplace requires that the employee:

    1. Occupies a position in which the work performed is "portable", which is described as work that is definable, specific, verifiable, and is amenable to performance outside of the traditional work site. The employee's work cannot be restructured to fit this requirement except as described in CCDM, Hardship and/or Medical Situations.

    2. Has successfully completed the one-year probationary/trial period, although under unusual circumstances exceptions may be approved

    3. Has a current rating of at least "fully successful" and is not on a performance improvement plan

    4. Has not been on a leave restriction letter, or has not received any AWOL or discipline during the preceding 12-month period

    5. Be accessible at the alternate work site during the prescribed hours of duty (except for approved leave/credit hours) and also must understand that circumstances may require the employee's presence at the traditional work site

    6. Has executed Form 13626, Alternate Work Site Participation Agreement

  2. Requests will be made to the supervisor in advance by email or by other mutually acceptable medium.


    One example for requesting flexiplace is on Form 13628, Request to Work at Alternate Work Site.

  3. The employee must seek and receive management approval before he/she may work flexiplace.  (02-01-2007)
Management Authority and Responsibility

  1. The decision to permit an employee to work at an alternate work site will be made by the supervisor based on the following factors:

    • The work must be portable

    • The work must be definable and specific

    • The progress on the work performed can be verified as appropriate for the amount of time worked at the alternate work site

    • The employee's office will have adequate coverage, as determined by the supervisor, at the traditional work site. Supervisors will be reasonable in making this determination and will not make blanket determinations to exclude an office from participation.

    • The alternate work site must contain compatible, appropriate equipment, software and supplies for the work being performed

    • The employee has executed an Employee Participation Agreement

    • There are no other ad hoc circumstances which would require the employee's presence at the traditional work site (e.g., branch meetings, taxpayer conferences, etc.)

  2. An employee may work no more than 60 hours per calendar month at an alternate work site. Before the beginning of a month, employees may submit a request to work flexiplace on specified dates during that month.

  3. It is no longer necessary for managers to complete a flexiplace comment sheet each time an employee works flexiplace.  (02-01-2007)
Hardship and/or Medical Situations

  1. This subsection applies to those situations in which the presence of a temporary physical illness/injury or other medical condition significantly impairs the mobility of the employee (also called "medical flexiplace" ). In this situation, the employee's physical condition prevents them from reporting to the traditional work site, or the condition imposes such a significant adverse impact on the employee's travel time that the routine use of leave (including leave without pay) would be necessitated.

  2. An employee’s request to work at an alternate work site due to physical incapacitation requires the approval of the Associate Chief Counsel (F&M). The proposed agreement and all supporting documentation, including supportive medical documentation, should be forwarded to the Labor and Employee Relations Division at least two weeks prior to the proposed effective date, if possible. The request may initially be approved for up to two months and extended in two-month increments for an additional four months.

  3. Employees with disabilities as defined under the Rehabilitation Act of 1973, as amended, may be entitled to reasonable accommodation hereunder, which may include working at an alternate work site.  (02-01-2007)
Hazardous Weather and Environmental Conditions

  1. This subsection applies to those situations in which the temporary presence of adverse weather or commuting conditions prevent the employee from reporting to the traditional work site. In these situations, the office officially remains open but OPM (for Washington, D.C.) or similar authority for offices in other locations, has announced that unscheduled leave, delayed arrival, or similar policy is in effect for the local commuting area.

  2. Employees affected by these conditions or emergencies may work at an alternate work site if he/she would have otherwise been granted Flexiplace on that day and the employee has sufficient project-based work in their possession. Employees may obtain conditional approval pending occurrence of the condition described above. The supervisor will not consider the adequate office coverage in this situation.

  3. Additional information can be found in CCDM, Release of Employees in Emergency Circumstances.  (12-31-2012)
Leave, Credit Hours, Weekends, and Holidays

  1. Employees working at alternate work sites must comply with all established procedures for requesting approval for and taking leave/credit hours.

  2. Credit hours or religious comp time may be earned on weekends or holidays at an alternate work site. The total hours so earned may not exceed four hours in one work day or 12 hours on each non-work day. Because any such credit hours are flexiplace hours, advance approval must be granted by a supervisor before any such hours can be earned. In addition, all of the procedures, criteria, and restrictions otherwise applicable to a manager's decision whether to allow flexiplace are equally applicable to requests for weekend/holiday flexiplace.

  3. Weekend/holiday project based flexiplace is not intended to alter the employee's normal hours of duty or serve as a substitute for child care or other care giving responsibilities. Before flexiplace is approved, the employee and manager must agree on which hours will be worked during the weekend. Generally, weekend/holiday project-based flexiplace will be during the employee's normal tour of duty unless the supervisor and employee agree to another time period.

  4. All requirements for employee eligibility set out at CCDM are required for weekend/holiday flexiplace.

  5. Employees must make a specific request to work at an alternate work site for each weekend/holiday in question in the same manner as for all other flexiplace.

  6. All of the factors described in paragraphs (1) through (5) must be present to support a manager's decision to grant weekend/holiday flexiplace.  (05-18-2012)
Recruitment, Relocation and Retention Incentives

  1. The policies and procedures for making determinations concerning the payment of recruitment, relocation and retention incentives within the Office of Chief Counsel are derived from the following:

    Incentive Program Authorities
    Recruitment Incentive Program
    Relocation Incentive Program
    Retention Incentive Program
  2. Authority to pay incentives is vested in the Chief Counsel, per delegations from the General Counsel, Treasury. This authority has been redelegated to the Associate Chief Counsel (F&M).

  3. The Director, Human Resources Division is redelegated the authority to approve payment of incentives to attorneys or law clerks hired under the Honors Program.

  4. The amount of incentives for appointments of employees under the Office of Chief Counsel will be established by the Chief Counsel in the annual budget.  (11-15-2011)
Definitions for the Recruitment, Relocation, and Retention Incentive Programs

  1. Employee for the purposes of paying a recruitment, relocation, or retention incentive means:

    1. An individual who has received a written offer to be newly appointed as an employee of the Office of Chief Counsel or to remain as a current employee of the Office of Chief Counsel; and

    2. An individual who has signed a written agreement prior to payment of the incentive.

      Exceptions to Paragraph 1a
      1. Employment under the Student Educational Employment Program
      2. Employment as a law clerk trainee
      3. Employment while a student during school vacations under a short-term temporary appointing authority
      4. Employment under a provisional appointment if the new appointment is permanent and immediately follows the provisional appointment
      5. Employment under a temporary appointment that is neither full-time nor the principal employment of the candidate
  2. Basic Pay refers to the rate of pay fixed by law or administrative action for the position to which the employee will be newly appointed or maintained before deductions and exclusive of additional pay of any kind, such as locality-based comparability payments under 5 U.S.C. 5304.

  3. Service Agreement for the purposes of an incentive means a written agreement between the Office of Chief Counsel and an employee under which the employee agrees to a specified period of employment with the appointing agency in return for payment of an incentive.

  4. Newly Appointed refers to:

    1. The first appointment, regardless of tenure, as an employee of the Federal government

    2. An appointment as an employee of the Federal government following a break in service of at least 90 days from the candidate’s last period of Federal employment

  5. Position in a different geographic area for the purposes of paying a relocation incentive means:

    1. A different geographic area if the worksite of the new position is 50 or more miles from the worksite of the position held immediately before the move. If the worksite of the new position is less than 50 miles from the worksite of the position held immediately before the move, but the employee must relocate (i.e., establish a new residence) to accept the position, an authorized agency official may waive the 50-mile requirement and pay the employee a relocation incentive.

    2. In all cases, an employee must establish a residence in the new geographic area before the agency may pay the employee a relocation incentive.

  6. Likely to be difficult to fill means the Office of Chief Counsel is likely to have difficulty recruiting employees with the competencies required for the position or group of positions in the absence of an incentive.

  7. Annual Review for the purpose of authorizing a retention incentive means a review of any applicable Service Agreements and payments at the end of the calendar year in which a retention incentive payment began.

  8. Likely to Leave Federal Service means that it has been determined that in the absence of a retention incentive an employee or group of employees is likely to leave Chief Counsel or an employee has notified the Office of Chief Counsel that he or she will leave his or her position.

  9. Highly or Uniquely Qualified refers to a candidate who possesses the knowledge, skills, abilities, behaviors, and other characteristics an individual needs to perform the duties of the position.  (05-18-2012)
Criteria and Procedures for Recruitment, Relocation, or Retention Incentives

  1. In determining whether an incentive should be paid and in determining the amount of any such payment, the following factors will be considered:

    1. The success of recent efforts to recruit highly qualified candidates for similar positions, including such indicators as offer acceptance rates, the proportions of positions, and the length of time required to fill similar positions

    2. Recent turnover in similar positions

    3. Labor-market factors that may affect the ability to recruit highly qualified candidates for similar positions now or in the future

    4. The practicability of using the superior qualifications appointment authority provided by 5 U.S.C. 5333 and 5 CFR 531, subpart B, 5 CFR 531.203 alone or in combination with a recruitment, relocation, or retention incentive

    5. For a relocation incentive, the desirability of the duties, work or organizational environment, or geographic location of the position

    6. For a retention incentive, special or unique competencies required for the position and the direct impact of employee’s departure on the agency’s ability to carry out an essential activity or function of the Office of Chief Counsel

  2. A recruitment and/or relocation incentive will be based on a written determination that, in the absence of such an incentive, it would be difficult to fill the position(s) with a highly qualified candidate(s). The determination of attorneys or law clerks newly appointed under the Chief Counsel Honors Program will be on a group basis.

  3. A retention incentive will be based on a written determination that, in the absence of such an incentive, an employee who possesses unusually high or unique qualifications or provides Chief Counsel with a service that fulfills a special need would be likely to leave Chief Counsel.

  4. The HR Division will collect written documentation outlining the basis for determining the incentive.

  5. When using a retention incentive, the Office of Chief Counsel will conduct an annual review of the employee to determine whether payment is still warranted.

  6. The HR Division will conduct periodic reviews and evaluations of the use of incentives to ensure that such payments conform to the criteria established under the Chief Counsel Recruitment, Relocation, and Retention Incentive Plan.

  7. All documentation, certification, and Service Agreements used for the payment of the incentive will be maintained in the employee’s Official Personnel Folder in accordance with 5 CFR 575.113, Records and Reports.  (05-18-2012)
Payment of a Recruitment, Relocation, or Retention Incentive

  1. A lump-sum incentive of up to 25 percent of the annual rate of basic pay (excluding locality pay) may be paid to an employee in accordance with 5 CFR 575, subparts A — Recruitment Incentives, B — Relocation Incentives, and C — Retention Incentives.


    An incentive may be paid to an eligible employee at any grade level up to and including the Senior Executive Service.

  2. A recruitment and relocation incentive will be determined before, but not paid before the prospective employee enters duty in the position for which recruited. The incentive will be paid as a lump-sum on the effective date of the employee’s appointment. It will not be considered part of an employee’s rate of basic pay for any purpose.

  3. A retention incentive will be paid as installments after the completion of specified periods of service or a single lump-sum upon completion of the full service period. It will not be considered part of an employee’s rate of basic pay for any purpose.  (09-15-2009)
Service Agreement for a Recruitment, Relocation, or Retention Incentive

  1. Recruitment Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (no less than 11 months) with Chief Counsel, must be signed before an incentive will be paid. The minimum period of employment is 11 months.

    1. A copy of Form 13843, Recruitment Incentive Service Agreement, will be prepared for signature by the Director, HR or the Associate Chief Counsel (F&M) as appropriate.

  2. Relocation Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (not to exceed four years) at the new duty station with Chief Counsel, must be signed before a relocation incentive will be paid.

  3. Retention Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (not to exceed four years) at the new duty station with Chief Counsel, must be signed before a retention incentive will be paid. The agreement must include the commencement and termination dates of the required service period.

  4. The Service Agreements may be completed at any time after approval of the incentive, but no later than the time the employee enters on duty in the position for which the incentive is authorized.

  5. The effective date of the Service Agreement shall coincide with the effective date of the personnel action.  (05-18-2012)
Repayment of a Recruitment, Relocation, or Retention Incentive

  1. An employee who fails to complete the period of employment established under the Service Agreement, whether voluntarily or because of misconduct, will be indebted to the Office of Chief Counsel. The employee will repay the incentive on a pro rata basis.

  2. An employee who is offered a retention incentive who receives a rating of less than "Fully Successful" or equivalent on his or her annual review is considered to have failed to complete the requirements under the Service Agreement and is thereby indebted to the Office of Chief Counsel. If the Office of Chief Counsel terminates a retention incentive Service Agreement based on this reason or fails to complete the period of employment, the following rules apply:

    1. The employee is entitled to retain the retention incentive payments previously paid that are attributable to the completed portion of the service period.

    2. If the payments received are less than the amount that would be attributable to the completed portion of the service period, the Office of Chief Counsel is not obligated to pay the employee for the completed service unless the agency agreed to the payment in the terms of the Service Agreement.

  3. Repayment is not required if the employee is involuntarily separated (for reasons other than misconduct or delinquency).

  4. Amounts owed by an employee for repayment of an incentive will be recovered from the employee under the Treasury Department’s regulation for debt collection by offset under 5 U.S.C. 5514 and 5 CFR 550, subpart K, Collection by Offset from Indebted Government Employees.

  5. The right of recovery of an employee’s debt may be waived in whole or in part by the Agency head if he or she determines that recovery would be against equity and good conscience, or against the public interest.

  6. All documentation regarding the termination of a Service Agreement and incentive will be maintained in the employee’s Official Personnel Folder.

Exhibit 30.4.1-1 
Selection Recommendation Memorandum

FROM: Review Panel Chairperson
SUBJECT: Selection Recommendation for Assistant Branch Chief/
  Assistant to Branch Chief [office]
  Vacancy Announcement # [announcement number]

On behalf of the review panel for this position, I am pleased to recommend the selection of [name of proposed selectee]. The review panel consisted of myself as chairperson, [name and title of 2nd panel member], and [name and title of 3rd panel member]. After an initial assessment of the applications of the [number of total qualified] candidates who were rated eligible for this position, the panel determined the following candidates to be highly qualified for this position:

[List applicants interviewed in alphabetical order]

The interviews of these applicants were conducted on [date(s) of interview].

The panel considered a number of factors in distinguishing between the relative qualifications of the candidates. These factors included each candidate’s technical knowledge and experience in [identify specialized law knowledge required; e.g., corporate tax matters2]; supervisory or managerial potential; and [list other factors considered; these can be anything which is job- related3]. Following is a summary of our final qualifications assessments of the highly qualified candidates.

[Starting with the selectee, provide a brief summary for each of the highly qualified candidates which discusses the relevance of his/her experience in terms of the technical, managerial, and any other skills needed to perform in the position, and the panel’s impression of the candidate during the interview. If the panel ranked the non-selected candidates, they should be discussed in rank order; otherwise, the non-selectees can be listed alphabetically.4Summaries should include only information that was used in making final selection decisions. Information about degrees, etc., are available in the candidates’ applications and do not need to be repeated here.]

1. Name of Selectee:

The panel was unanimous in its recommendation of [selectee name].5 [Summarize the basis of selection and why panel believes candidate surpasses other candidates. If any deficiency was noted, or selectee was weaker in an area than some of the other candidates, include a statement regarding how panel believes this weakness was off-set by other skills the candidate possesses, or how it believes the employee or management may address it in the future.]

2. Name of highly qualified candidate - non-select: [Repeat for each non-select]

If candidates were ranked:

[Candidate name] was ranked as the panel’s second choice for this position. [Summarize why applicant was not as well qualified for position as the selectee, but why he/she was better than other ranked candidates.]

If candidates were not ranked:

[Candidate name] was not as well qualified for the position as the selected candidate. [Summarize why applicant was not as well qualified for position as the selectee.]

Based on the above, if you agree with our recommendation of [selectee name] for the subject position, please indicate your approval by signing in the space provided. The file containing the application material is available upon your request.

I hereby approve the selection of [selectee name] for the position of [title of position and location].
APPROVED _______________ DATE _______

Notes for Selection Recommendation Memorandum

1Include a "thru" line, as appropriate, for Assistant Chief Counsel.

2This knowledge should generally be that which is described in the specialized experience and knowledge, skills and abilities sections of the vacancy announcement. If multiple tax areas were considered, but some were considered more important than others, this should be noted; e.g., "experience in corporate tax, particularly in corporate bankruptcy work" .

3The point here is to identify all of the job-related factors that were used by the panel to sort/ rank the candidates. Examples of some appropriate factors might be: experience in writing/reviewing regulations; organizational vision; interpersonal skills; familiarity with litigation processes, etc.

4 It is recommended candidates be ranked so that another selection can be made if the original selection falls through. The panel does not, however, have to rank.

5If recommendation of selectee was not unanimous, this should be discussed here with an explanation of how final resolution was reached.

Exhibit 30.4.1-2 
Executive Performance Agreement

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