Part 6. Human Resources Management

Chapter 735. Ethics and Conduct Matters

Section 2. IRS Outside Employment

6.735.2 IRS Outside Employment

Manual Transmittal

November 15, 2021

Purpose

(1) This transmits the new IRM 6.735.2, IRS Outside Employment.

(2) IRM 6.735.2 provides Servicewide guidance on the Outside Employment program to ensure compliance with the tenth principle of ethical conduct.

(3) Read and interpret this IRM in accordance with pertinent law, Government-wide regulations, Treasury Human Capital Directives and Issuances, Comptroller General Decisions, and Office of Personnel Management guidance, as relevant.

Material Changes

(1) None

Effect on Other Documents

This IRM adds a new section to IRM 6.735.1, Ethics and Conduct Matters. This IRM provides guidance to comply with the:
a. 14 General Principles of Ethical Conduct for the Federal Employees (Document 9300)
b. IRS Ethics Handbook (Document 12011)
c. IRS Outside Employment and Business Activity Rules (Document 12011-A)
This IRM supersedes the Human Capital Office memorandum HCO-06-0120-0003, Interim Guidance on Outside Employment Procedures, dated February 13, 2020.

Audience

All business units

Effective Date

(11-15-2021)

Robin D. Bailey Jr.
IRS Human Capital Officer

6.735.2.1 (11-15-2021)

Program Scope and Objectives

  1. Purpose: This IRM describes the process and maintenance of IRS Outside Employment (OE) requests and records to ensure compliance with 1 of the 14 General Principles of Ethical Conduct covered in the Office of Government Ethics (OGE) Standards of Ethical Conduct (refer to links in IRM 6.735.2.1.7, Related Resources). It contains procedures for requesting and receiving approval to perform permitted OE activities, distributing approved/disapproved requests, and annually updating OE records.

  2. Audience: The policies, authorities, procedures, and instructions contained in this IRM apply to all business units excluding contractors and Chief Counsel.

  3. Policy Owner: The IRS Human Capital Officer (HCO).

  4. Program Owner: The IRS HCO Policy and Audits (P&A) and Labor/Employee Relations and Negotiations (LERN) divisions.

  5. Primary Stakeholders: The IRS HCO P&A, LERN and Human Resources Shared Services divisions.

  6. Program Objectives: To ensure employees request approval to perform permitted OE activities, if appropriate, and to regularly remind employees they must not perform prohibited OE activities. Managers must timely review and approve/disapprove requests and annually update their employees’ approved records to comply with the IRS OE policy (Document 12011-A), and the tenth ethics principle covered in Document 12011, IRS Ethics Handbook, and Document 9300, 14 General Principles of Ethical Conduct. Refer to links in IRM 6.735.2.1.7, Related Resources.

6.735.2.1.1 (11-15-2021)

Background

  1. Title 5 of the Code of Federal Regulations (CFR), 5 CFR 2635 describes the ethics principles established for federal government employees.

  2. The tenth ethics principle states, “Employees shall not engage in outside employment or activities, including seeking or negotiating for employment, that conflicts with official Government duties and responsibilities”. Refer to IRM 6.735.2.1.7, Related Resources.

  3. This IRM provides guidance to comply with the IRS Ethics Handbook (Document 12011) and the IRS Outside Employment and Business Activity Rules (Document 12011-A; OE policy). Refer to IRM 6.735.2.1, Related Resources.

  4. Failure to comply with the OE policy, ethics rules, or related statutes and regulations, may result in action including discipline or removal from the IRS.

6.735.2.1.2 (11-15-2021)

Authority

  1. 5 CFR Part 2635 - Standards of Ethical Conduct for Employees of the Executive Branch at: https://ecfr.io/Title-5/Part-2635

  2. 5 CFR Part 3101 - Supplemental Standards of Ethical Conduct for Employees of the Department of the Treasury at: https://ecfr.io/Title-5/Section-3101.101

  3. 31 CFR Part 0 - Department of the Treasury Employee Rules of Conduct at: https://ecfr.federalregister.gov/current/title-31/subtitle-A/part-0

6.735.2.1.3 (11-15-2021)

Responsibilities

  1. The IRS Human Capital Officer is the executive responsible for this IRM and Servicewide policy for outside employment.

  2. The HCO Office of HR Strategy’s Policy and Audits (P&A) division is responsible for developing policy and publishing content in this IRM.

  3. The HCO Office of HR Operations’ (OHRO) Labor/Employee Relations and Negotiations division collaborates with P&A on the content of this IRM, ensures adherence to these IRM procedures, and assists managers with addressing or disciplining employees who violate the policy/procedures.

  4. The HCO OHRO HR Shared Services division is responsible for the online outside employment system.

  5. IRS managers and employees are responsible for complying with this IRM and the referenced policies.

  6. This section provides responsibilities for:

    1. Business Units (organization)

    2. Business Unit POCs (BUPOCs)

    3. Managers

    4. Employees

    5. Deputy Ethics Official

6.735.2.1.3.1 (11-15-2021)
Business Unit Responsibilities

  1. Each business unit is responsible for designating an Outside Employment (OE) Business Unit POC (BUPOC) to monitor their organization’s OE records to ensure compliance and to serve as a representative on the IRS OE team.

  2. Business Units are responsible for:

    1. Ensuring managers comply with the 10 workday processing time. Refer to IRM 6.735.2.1.5.1, Control Standards.

    2. Ensuring the OE records are emailed to the Official Personnel Folder (OPF) site for filing.

    3. Reviewing employee non-performance folders (Drop Files) to confirm it contains:
      i. An initialed and dated copy of the approved/disapproved OE request
      ii. Evidence of mailing the OE record to the OPF site (such as the email to the OPF site, a note on the Drop File copy, or a note on Form 7995).

      Note:

      Refer to IRM 6.735.2.6, Document Distribution.

  3. Organizations who need to develop additional, internal guidelines must ensure compliance with this IRM, the IRS Ethics Handbook, the OE policy, and applicable negotiated agreements. Refer to links in IRM 6.735.2.1.7, Related Resources.

  4. To ensure OE presentations and communications in business units are accurate and comply with the online resources (refer to links in IRM 6.735.2.1.7, Related Resources). The BUPOC must review and approve the content before sending the presentation/communication to the IRS OE POC, in LERN, for final review/approval.

6.735.2.1.3.2 (11-15-2021)
Business Unit POC (BUPOC) Responsibilities

  1. BUPOCs are responsible for:

    1. Submitting a Business Entitlement Access Request System (BEARS) request for access to their organization’s records in the OE System (OES). Refer to IRM 6.735.2.3.1, Access to OES.

    2. Serving as the business unit’s contact to answer questions about OE resources, using the automated OES and reviewing internal business unit presentations or communications.

    3. Serving as the liaison between the business unit and the IRS OE POC.

    4. Attending POC meetings and completing associated actions.

    5. Running OES reports to monitor OE compliance and sharing reports with managers and/or POCs to assist with their compliance monitoring.

    6. Monitoring their organization’s OES records to ensure:
      1. Requests are processed within 10 workdays. Refer to IRM 6.735.2.1.5.1, Control Standards.
      2. Records are updated annually and the OES Annual Review Date is less than 12 months old. Refer to IRM 6.735.2.9.1, Annual Review Process in OES.
      3. Duplicate records are deleted (moved to history).

    7. Identifying discrepancies (compliance issues) in OE records, coordinating appropriate action and confirming completion.

    8. Contacting the IRS OE POC to resolve OES issues.

6.735.2.1.3.3 (11-15-2021)
Manager Responsibilities

  1. The employee’s
    i. Immediate (first-level) manager serves as the Recommending Official
    ii. Second-level manager serves as the Approving Official.

  2. Managers must:

    1. Submit a BEARS request for access to their organization’s records in the OES. Refer to IRM 6.735.2.3.1, Access to OES.

    2. Read this IRM, the OE policy, and the IRS Ethics Handbook to ensure the OE or activity complies with the regulations and IRS policies. For example, it:
      1) is not prohibited by statute, regulation, the OGE, Treasury standards, or IRS policies and
      2) does not conflict with the employee’s IRS duties.

      Note:

      Refer to links in I RM 6.735.2.1.7, Related Resources.

    3. Ask their manager or the Deputy Ethics Official (DEO) if they need help determining whether the employee’s requested OE activity is permissible and/or if it conflicts with the employee’s IRS duties. Refer to IRM 6.735.2.12 I, Contact Information.

    4. Add their employee’s OE request to the OES if it is submitted on Form 7995, Outside Employment or Business Activity Request.

      Note:

      Once added to OES, the system automatically sends an email message to managers to notify them of actions needed. This excludes email notices for the annual review requirements. Refer to IRM 6.735.2.9.1, Annual Review Process in OES.

    5. Read and act on the email notices from the Totally Automated Personnel System (TAPS)/OES. For example, review and approve/disapprove new requests within 10 workdays. Refer to IRM 6.735.2.1.5.1, Control Standards.

    6. Prepare a written statement to the employee citing the reason(s) for disapproving a request and include the reason in OES in Remarks.

      Note:

      Remarks field is limited to 80 characters. Abbreviate if needed.

    7. Distribute and file approved and disapproved requests. Refer to IRM 6.735.2.6, Document Distribution.

    8. Contact their BUPOC with questions about records, reports or using the OES.

    9. Hold annual reviews with employees who have approved requests to discuss the status of their OE and update the OES record with the date the review was held.

    10. Remind employees of the OE policy (e.g., the requirement to submit requests for approval in advance, to notify you if they stop performing the OE).

6.735.2.1.3.4 (11-15-2021)
Employee Responsibilities

  1. Employees must:

    1. Read this IRM, the OE policy, and the IRS Ethics Handbook (refer to links in IRM 6.735.2.1.7, Related Resources) to ensure the OE or activity they are interested in pursuing complies with the regulations and IRS policies. For example, it
      1) is not prohibited by statute, regulation, the OGE, Treasury standards, or IRS policies, and
      2) does not conflict with the employee’s IRS duties.

    2. Ask their manager, or the DEO for help, if needed, in determining if the desired OE activity is permitted or prohibited.

    3. Submit a request for approval at least 10 workdays prior to accepting or starting the OE or business activity.

    4. Not perform the OE or business activity:
      1) during IRS duty hours

      Note:

      On occasion, with the exception of sick leave, OE may be performed in an approved leave or leave without pay status.


      2) at their assigned post of duty, temporary work location, or during duty hours at an IRS-approved telework site;
      3) on Treasury or IRS property; and
      4) using any government property.

    5. Notify their manager if:
      1) their IRS position (e.g., occupational series or position description) or duties change or will be changing;
      2) their OE position or duties change or will be changing; and
      3) they stop performing the approved OE.

    6. Submit a new request if their IRS or OE position or duties change, and they want to continue performing the previously approved activity.

6.735.2.1.3.5 (11-15-2021)
Deputy Ethics Official (DEO)

  1. The DEO:

    1. Responds to IRS employees and managers who seek their help with interpreting or applying the ethics rules, statutes, and regulations to ensure the outside employment or business activity complies with the rules.

    2. Processes requests for help on Form 8558, Request for Opinion from the Deputy Ethics Official.

    3. Does not answer questions about using the IRS OES.

6.735.2.1.4 (11-15-2021)

Program Management and Review

  1. This IRM provides guidance on the OE program. The HCO P&A and LERN divisions gauge the effectiveness of this guidance by considering feedback from customers and stakeholders as part of the review process for all Internal Management Documents. During this process, IRM sections are added, revised, or removed. Changes are usually based on statutory and/or regulatory changes.

  2. Program Reports and Effectiveness: Managers and/or POCs pull OES reports to monitor compliance. The IRS OE POC sends detailed TAPS OES reports to the BUPOCs to assist managers with ensuring compliance and identifying issues or emerging trends. Program management measures trends and the timeliness of processing OE requests, as well as the annual update of approved OES requests to ensure compliance with this ethics principle and the IRS OE policy.

6.735.2.1.5 (11-15-2021)

Program Controls

  1. To ensure instruction in this IRM remains current and compliant with regulations, the policy and program owners will annually review this manual for procedural, organizational, or operational changes and accurate instruction organizational, or operational changes and accurate instruction.

6.735.2.1.5.1 (11-15-2021)
Control Standards

  1. The control methods include:

    1. Separation of Duties: The OES requires approval by two levels of management for all OE requests.

    2. Approval Process: All OE requests, including those submitted on Form 7995, go through a two-step review/approval process in the OES.

    3. Annual Review: Managers, POCs and the IRS OE POC regularly test internal controls to confirm employees timely submit requests, and managers timely process new requests, timely hold annual reviews and update approved OES records annually.

  2. The goal of the OE policy is to:

    1. timely process (review, initial, date, approve/disapprove) 100% of new OE requests in the OES, and

    2. timely hold the annual review and annually update 100% of the approved requests in the OES.

  3. The OE policy, IRM 6.735.2, and the National Agreement require approval/disapproval of OE requests within 10 workdays of the date the employee signs their request.

    Note:

    IRS will increase approval/denial compliance in the OE system by 10% each year, eventually achieving 90% timeliness.

  4. The OE policy requires managers to hold annual reviews with employees who have approved requests and to update their record in the OES.

    Note:

    IRS will increase annual review compliance by 10% each year, eventually accomplishing 85% of annual reviews timely.

6.735.2.1.6 (11-15-2021)

Terms/Definitions/Acronyms

  1. Outside Employment (OE) – paid or unpaid employment or business activities, performed by IRS employees outside their IRS employment duties.

  2. Outside Employment System (OES) – An online system located in the “Main Menu” of the IRS’s TAPS/Single Entry Time Reporting (SETR) application that stores OE requests and records. Employees use this tool to submit new requests and managers use it to process requests and annually update records.

  3. OES Reviewing Official - employee’s immediate manager.

  4. OES Approving Official - employee’s second-level manager.

  5. BUPOC – the business unit’s point of contact for their organization’s managers and employees. They answer questions about using the OES and assist managers who are responsible for ensuring compliance with the OE policy.

6.735.2.1.7 (11-15-2021)

Related Resources

  1. EthicsLink Website at: https://ccintranet.prod. irscounsel.treas.gov/Common/EthicsLink/Pages/default.aspx

  2. IRM 6.735.1, Ethics and Conduct Matters website at: http://irm.web.irs.gov/link.aspx?link=6.735.1

  3. IRS Human Capital Office OE website at: http://hco.web.irs.gov/lrer/ethics/oe/index.html

  4. IRS iManage OE at: https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx

  5. IRS Source (Search “Outside Employment”) website at: https://irssource.web.irs.gov/Pages/Home.aspx

  6. Office of Government Ethics Website at: https://www.oge.gov/

  7. Product Catalog at: http://publish.no.irs.gov/ephome.html

    1. Document 9300, 14 General Principles of Ethical Conduct, at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=D&itemb=9300&items=*

    2. Document 11678, IRS-NTEU National Agreement, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=32781

    3. Document 12011-A, IRS Outside Employment and Business Activity Rules, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=68312

    4. Document 12011, IRS Ethics Handbook, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=35691

    5. Form 7995, Outside Employment or Business Activity Request, at:http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=43844

    6. Form 8558, Request for Opinion from the Deputy Ethics Official, at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=8558&items=*

6.735.2.2 (11-15-2021)

Overview

  1. This IRM establishes the process for submitting requests for approval to perform permitted OE activities that require approval.

  2. Refer to Document 12011-A, IRS Outside Employment and Business Activity Rules and Document 12011 IRS Ethics Handbook to determine if the desired OE activity is permitted or prohibited.

  3. For bargaining unit employees (BU) covered by negotiated agreements, review negotiated agreements related to this IRM. If any of these instructions conflict with BU provisions in Document 11678, IRS-NTEU National Agreement, the agreement prevails.

6.735.2.3 (11-15-2021)

Outside Employment System (OES)

  1. In 2012, managers and employees began using the automated system, which maintains all IRS OE requests in a centralized online source. The system resides in the same menu as timekeeping (SETR) on IRS’s TAPS.

6.735.2.3.1 (11-15-2021)

Access to OES

  1. All OE requests must be processed in the Outside Employment System (OES). Employees who input their time in TAPS/SETR automatically have OES access. Managers and others responsible for ensuring OE compliance must submit a BEARS request as described below.

6.735.2.3.1.1 (11-15-2021)
Employee Access

  1. Employees who input their time in TAPS/SETR can add their request to the OES (do not submit a BEARS request).

  2. Bargaining unit employees who do not input their time in TAPS/SETR may submit their request on Form 7995. Management then adds the request to the OES.

6.735.2.3.1.2 (11-15-2021)
Supervisor Access

  1. Managers must submit a BEARS request to process (review, initial/date and approve/disapprove) OE requests, to add requests submitted on Form 7995, and to annually update their employees’ approved records in the OES.

    1. Sign into the BEARS site.

    2. Search Application Name to find TAPS/SETR (TAPS).

    3. Click Modify (to the right).

    4. In the Special Instructions field, state as appropriate:
      i. Immediate Managers – “Requesting access to the Outside Employment System for Organizational (Org) code(s) XX-XX-XXXXX”.
      ii. Second-level or above Managers – “Requesting FAMILY access to the Outside Employment System for Organizational (Org) code(s) XX-XX-XXXXX”.

    5. Contact the BUPOC or your timekeeping POC for help with your organization’s code(s).

  2. A new BEARS request must be submitted whenever the manager’s or their employee’s org code(s) change (for example, when manager is promoted or changes offices).

6.735.2.3.1.3 (11-15-2021)
POC/Administrative Access

  1. BUPOCs and administrative personnel who serve as their manager’s POC must submit a BEARS request for access to their organization’s OES records.

    1. Sign into the BEARS site.

    2. Search Application Name to find TAPS/SETR (TAPS).

    3. Click Modify (to the right).

    4. In the Special Instructions field, state: “As the Outside Employment POC for [my manager, the business unit], I’m requesting [FAMILY] access to the Outside Employment System for Organizational (Org) code (s) XX-XX-XXXXX”.

      Note:

      Add the word FAMILY if you need access to all codes within an area.

      For example, the Level 2 org code for HCO OHRO is 71 and the Level 3 org code for LERN is 03 (stated as 71-03). If the POC is responsible for all of HCO, they would request FAMILY access to all codes assigned to Org Code 71. If the POC is only responsible for the LERN office in HCO, they would request FAMILY access to all codes assigned to Org Code 71-03.

    5. Contact your SETR (timekeeping) POC for help with your business unit’s organizational code(s).

  2. Submit a new BEARS request when a change in Organizational codes occurs (for example, when a POC changes groups).

6.735.2.4 (11-15-2021)

Submitting Outside Employment Request

  1. Read and review the OE policy (Document 12011-A) and the IRS Ethics Handbook (Document 12011) to ensure the pursued outside employment or activity is permitted (not prohibited) and does not conflict with your IRS duties. Refer to links in IRM 6.735.2.1., Related Resources.

  2. Submit requests at least 10 workdays before accepting or starting a permitted OE position.

  3. Add your request to the OES as follows:

    1. Login to TAPS/SETR (where timekeeping is located).

    2. Click “Outside Employment” (an option in the Main Menu).

    3. Click “Add Request or Query Record.”

    4. Click “ADD” before completing any field.

      Note:

      “OE Description” field is limited to 375 characters.

    5. Once all fields in the “Requester” section are completed, click “Submit” (bottom of screen).

      Note:

      The greyed-out boxes are automatically completed with the employee’s HRConnect data after clicking “Submit”.

    6. If successfully added, a message displays, at the top, stating: “Request added. First and second-level managers will receive email notices to process the pending request.”

    7. If a required field is incomplete or contains an error, a message displays at the top of the screen.

    8. If you receive a “You don’t have permission” message, at the top, you must submit a BEARS request to update your OE permissions (Refer to instructions above and state the following as appropriate: “I’m unable to add my own [or my employee’s] Outside Employment request. Please fix.”

  4. Employees who do not input their own time and BU employees may complete Form 7995

    1. When using Form 7995, the employee’s manager or designee must add the request to the OE System.

    2. After adding the request to the OES, the system will automatically send email notifications to the managers.

      Note:

      If both managers do not approve the request within 10 workdays, the employee cannot accept or start the activity.

6.735.2.4.1 (11-15-2021)

Furlough/Shutdown Exceptions

  1. The pre-approval requirement will be waived in the event of a furlough or shutdown. However, upon Return-To-Duty status, employees must submit a request if they intend to continue the OE activity.

  2. As a reminder, all OE requests must be added to the OES even if submitted on Form 7995.

    1. In the “Remarks” section of the OES, please notate the “position began during shutdown [or furlough, as appropriate].”

      Note:

      “Remarks” field limitation is 80 characters.

  3. If the OE was only performed during the furlough period, please do not submit an OE request.

6.735.2.5 (11-15-2021)

Processing OE Requests

  1. The manager/employee data, including email addresses, in the OE System is pulled from HRConnect. If the data in HRConnect/OES is not accurate, process a personnel action to correct it.

  2. Once adding a request to the OES is successful, TAPS automatically sends emails to managers advising them to act.

  3. Managers have the right to request more information from the employee to properly evaluate and approve/disapprove OE requests.

  4. The employee’s immediate and second-level managers must review and approve all requests in the OES.

    Note:

    Exception: Employees without a second-level manager (e.g., Deputy Commissioner for Operations Support), their immediate manager serves as both the reviewing and approving/disapproving official. If the exception above applies, notate the “Remarks” section of OES (field is limited to 80 characters): “immediate manager is reviewing & approving official, per exception in IRM 6.735.2.

  5. Managers must log into the OE system and click “Query” and “Submit” to process (review, initial, date and approve/disapprove) their employee’s requests/records.

  6. After the immediate manager approves the request in OES, the system sends an email notice to the second-level manager to approve/disapprove.

  7. After the second-level manager processes the request in OES, the system will automatically send an email notice to the immediate manager to distribute the record. Refer to IRM 6.735.2.6, Document Distribution.

  8. When disapproving a request, management is responsible for preparing a written statement to the employee citing the reason(s) for disapproval. The OES must contain the reason for disapproval in the “Remarks” field (limited to 80 characters). Distribution is also required for disapproved requests. Refer to IRM 6.735.2.6, Document Distribution.

6.735.2.5.1 (11-15-2021)

Commissioner Approval Required

  1. The written authorization of the IRS Commissioner is required for requests to appear on behalf of any taxpayer, as a representative, before any Federal, State, or local governmental agency, in an action involving a tax matter, as stated in the OE policy.

  2. Complete Form 7995 for this type of request.

  3. A memo must be prepared by the employee’s immediate and second-level managers, addressed to the IRS Commissioner, through the IRS OE POC, describing management’s detailed assessment of the request (e.g., any conflict with the employee’s IRS duties and the requested representational role, any concerns, any guidance requested and received from the Deputy Ethics Official [if received, attach to memo]).

  4. Send the memo and any attachments to the IRS OE POC through your BUPOC. Please refer to the IRS HCO Outside Employment website for current contact information.

  5. Allow a minimum of 30 workdays to process.

6.735.2.6 (11-15-2021)

Document Distribution

  1. After management approves/disapproves the OE request, the record must be printed from OES (Click: Query, Submit, locate employee record, OE Record, Print) and distributed as follows:

    1. OPF Copy: Attach the OE record to an encrypted email and send it to the employee’s Official Personnel Folder (OPF) at OPF.Con.Site@irs.gov with the subject “Outside Employment Record – file in OPF”. All requests, approved and disapproved, must be filed in the employee’s OPF. Do not redact the employee’s social security number (SSN).

    2. Drop File Copy: Redact SSN and file in the employee’s non-performance file (Drop File).

    3. Employee Copy: Redact SSN and provide a copy to the employee.

  2. Distribution does not occur when management holds the annual review or when moving records to history after an employee stops the OE activity.

6.735.2.7 (11-15-2021)

Change in IRS Position or Duties - When to Resubmit Request

  1. Once approval is received, any changes in the employee’s IRS position and/or duties, or changes in their OE position and/or duties, require a new request and approval.

  2. Managers must annually review and update approved requests in the OES to confirm the information remains accurate, does not conflict with the employee’s current IRS position/duties, and to determine if the approval should continue, be rescinded, stop or if the employee needs to submit a new request.

6.735.2.8 (11-15-2021)

Terminating (Stopping) Outside Employment

  1. Employees must promptly notify their immediate manager when they stop performing OE.

  2. When an employee stops their approved OE activity, management must update the OES record, and move it to history (archive).

6.735.2.8.1 (11-15-2021)

Deleting/Archiving records in OES

  1. . Deleted records are “Historic”, inactive and cannot be revised. OE records must be up to date prior to deleting, as follows:

    1. Log into TAPS/SETR (where timekeeping is located).

    2. Click “Outside Employment” (an option in the Main Menu).

    3. Choose 1st option, “Add Request or Query Record.”

    4. Click “Query” and “Submit” to display all records.

    5. Click “ID” number (blue hyperlink, to the left of the record needing action).

    6. Ensure fields are accurate and complete.

    7. Click “Back to Result” (at bottom of screen).

    8. Click the trash can (on right).

    9. Confirm you want to move record to History.

6.735.2.9 (11-15-2021)

Annual Review (Mandatory)

  1. Approved OE requests must be reviewed every 12 months to ensure the information remains accurate, does not conflict with the employee’s current IRS duties, and to determine if the approval should continue.

  2. Management must monitor the due date with OES reports and calendar reminders as the TAPS OES will not generate reminders.

  3. Managers must annually update the OES with the date they held the mandatory annual review with their employee.

6.735.2.9.1 (11-15-2021)

Annual Review Process in OES

  1. Managers must annually review and update approved requests in the OES to confirm the information remains accurate, does not conflict with the employee’s current IRS position/duties, and to determine if the approval should continue, stop or if the employee needs to submit a new request.

  2. Managers and POCs should pull OES reports to monitor timely completion of the Annual Review and to project deadlines to hold the annual review.

  3. The Annual Review Date (last field on the OE record) is the only field updated annually.

  4. The Annual Review Date in the OES reflects the date of the annual review discussion with the employee. Update the OES as follows:

    1. Log into TAPS/SETR (where timekeeping is located).

    2. Click on “Outside Employment” (an option in the Main Menu).

    3. Choose 1st option, “Add Request or Query Record”.

    4. On the next screen, click “Query”, then scroll to the bottom and click “Submit”. This displays all records corresponding with the user’s request in BEARS. Review the list and click on the record(s) needing to be updated.

      Note:

      You can “Query” individual records by entering either the employee’s organizational code, their last name, OR their SEID, and then click “Submit.”

    5. In the list display, click the “ID” number for the record you are updating (blue hyperlink, to the left).

    6. Review the record to confirm the “Date Reviewed” (column heading) is less than 12 months old. If the employee signed the request less than 12 months ago, the field can be blank.

    7. Go to the Annual Review Date field, input the date the review was held and click “Submit” (bottom of screen).

    8. Schedule a calendar reminder, in approximately 10 months, to hold the next annual review and update the OES record.

      Note:

      The TAPS OES system does not send email reminders to conduct the annual review and update the Annual Review Date in OES.

6.735.2.9.2 (11-15-2021)

Program Annual Review

  1. The OE policy and program owners will annually review the policy and procedures in this manual.

6.735.2.10 (11-15-2021)

Reports

  1. The OES reports can help managers and POCs certify new requests are timely approved/disapproved and the required Annual Reviews are timely updated in OES. These reports should be run at least monthly to monitor OE records.

  2. Login to OES (an option in the Main Menu in TAPS/SETR).

  3. Select Outside Employment Report.

  4. From the drop-down menu, select Organization.

  5. Type the Org Code levels needed (xx-xx-xxxxx). (First two digits for the entire business unit, the first four digits for the division level, or all nine digits for the individual team).

  6. Select Retrieve to view records with the option to print to PDF, or Excel to save and download the data to your computer.

  7. Review the following columns:

    1. Supervisor’s Signature Date – monitor to ensure immediate manager initials/dates within 10 workdays.

    2. Approving Official’s Signature Date – monitor to ensure second-level manager initials/dates within 10 workdays.

    3. Annual Review Date – monitor to ensure it is less than 12 months old.

      Note:

      Annual Review Date can be blank if employee signed the request less than 12 months ago.

  8. The HCO OE website, found in the Related Resources section above, provides step- by-step resources for managers and POCs to pull real-time reports from the OES.

6.735.2.11 (11-15-2021)

Reporting Misconduct

  1. As stated in the IRS Ethics Handbook, allegations of ethics violations (such as performing a prohibited Outside Employment activity or working an OE activity without approval) must be reported to your manager or to the Treasury Inspector General for Tax Administrative (TIGTA). Employees can contact TIGTA via email at Complaints@tigta.treas.gov or by phone at 800-366-4484.

6.735.2.12 (11-15-2021)

Contact Information

  1. Employees who need help with determining whether an activity they are pursuing is permitted or prohibited should talk to their manager or contact the DEO via email at GLS.Ethics@irscounsel.treas.govor by phone at (202) 317-6999.

  2. Managers who need help with determining if the employee’s IRS duties conflict with their employee’s requested OE activity should contact their supervisor or the DEO via GLS.Ethics@irscounsel.treas.govor by phone at (202) 317-6999.

  3. If you need help using the OES, contact your BUPOC.

  4. If the BUPOC is unable to resolve an OES issue, they will contact the IRS OE POC for help.