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Part 6. Human Resources Management

Chapter 213. Excepted Service

Section 1. Employment in the Excepted Service

6.213.1 Employment in the Excepted Service

Manual Transmittal

August 27, 2026

Purpose

(1) This transmits revised IRM 6.213.1, Employment in the Excepted Service.

Material Changes

(1) Throughout the IRM, all language relating to bargaining units, unions, or union agreements to align with Executive Order (EO) 14251, Exclusions from Federal Labor-Management Relations Program and EO 14343, Further Exclusions from the Federal Labor-Management Relations Program was removed.

(2) Throughout the IRM, organization names, internal controls, and hyperlinks have been updated.

Effect on Other Documents

IRM 6.213.1, Employment in the Excepted Service, dated July 28, 2025, is superseded. HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements is incorporated herein.

Audience

All business units

Effective Date

(08-27-2026)

Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service

6.213.1.1 (08-27-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides IRS policy, standards, requirements and guidance relating to employment in the excepted service at the IRS.
  2. Audience: Unless otherwise indicated, the IRS policy, standards, requirements, and guidance contained in this IRM apply to all business units.
  3. Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner for this IRM.
  4. Program Owner: The HCO, Talent Acquisition (TA) is the program owners for this IRM.
  5. Primary Stakeholders: The HCO, Compliance and Communications (C&C), Human Resources Operation and Shared Services, and TA are the primary stakeholders for this IRM.
  6. Program Contact: The HCO, TA is the program contact for this IRM.
6.213.1.1.1 (08-27-2026)

Background

  1. This IRM is part of the Servicewide effort to provide IRS Human Resource practitioners with the most current policies and procedures from the HCO, C&C.
  2. It has been a long-standing policy of the Department of the Treasury (Treasury) and the IRS that the requirements for employment in the excepted service are normally the same as the Office of Personnel Management (OPM) requirements for employment in the competitive service. Written tests required for competitive appointments are waived for appointments in the excepted service.
6.213.1.1.2 (08-27-2026)

Authority

  1. United States Code (USC):

     

  2. Code of Federal Regulations (CFR):

     

  3. Other:

    • EO 12144, Transfer of Certain Equal Pay and Age Discrimination in Employment Enforcement Functions
    • EO 13163, Increasing the Opportunity for Individuals with Disabilities to Be Employed in the Federal Government
    • TN-22-01 PDF, Employment in the Excepted Service

     

6.213.1.1.3 (08-27-2026)

Roles and Responsibilities

  1. The IRS CHCO is the executive responsible for this IRM and overall IRS excepted service employment.
  2. The HCO, C&C is responsible for developing, maintaining, and publishing content in this IRM.

  3. The HCO, TA is responsible for:

    1. Policy application and compliance with this IRM
    2. Ensuring vacancy announcements contain appropriate language for excepted appointments
    3. Serving as the primary point of contact for hiring managers and business units
    4. Obtaining clarification from HCO, C&C, Policy Office on policy and program requirements as needed

     

6.213.1.1.4 (08-27-2026)

Program Management and Review

  1. During review and publishing of this IRM, sections are revised, added, or deleted based on statutory and regulatory changes and feedback from customers and program owners.
6.213.1.1.5 (08-27-2026)

Program Controls

  1. The HCO C&C collaborates with other HCO organizations and IRS stakeholders to support education and outreach activities related to employment in the excepted service at the IRS.
6.213.1.1.6 (08-27-2026)

Terms

  1. The following list includes definitions used throughout this IRM.

    1. Excepted Appointment: An appointment that is excepted from competitive federal service and does not convey competitive status
    2. Personally Identifiable Information: Information that identifies an individual person which could be used in a negative manner. Examples of this are: full name, address, phone number, social security number
    3. Qualification Requirements: A set of standards specific to the job being performed identified by the Office of Personnel Management
    4. Reasonable Accommodation: A change in normal business process that allows applicants and employees with disabilities to efficiently apply for and perform the duties of their positions

     

6.213.1.1.7 (08-27-2026)

Acronyms

  1. The following table contains acronyms used throughout this IRM:

    AcronymDefinition
    HCOHuman Capital Office
    HOPSHiring Operations
    OCRCOffice of Civil Rights and Compliance
    OPMOffice of Personnel Management
    PEOProgram Execution Office
    POPolicy Office
    PRLPriority Reemployment Lists
    SRHStrategic Recruitment and Hiring
    TATalent Acquisition

     

6.213.1.1.8 (08-27-2026)

Related Resources

  1. This list contains guidance not in the USC, CFR or other authoritative policies:

    1. OPM Qualification Standard Handbook
    2. OPM Guide to Internships, Fellowships, Apprenticeships
    3. Standard Form (SF) 256, Self-Identification of Disability PDF

     

6.213.1.2 (11-06-2009)

Positions in the Excepted Service

  1. 5 USC 2103, defines excepted service as "those civil service positions which are not in the competitive service or the Senior Executive Service." An excepted position is one that has been removed from the competitive service and, therefore, may be filled without regard to the OPM competitive examining procedures.
  2. OPM retains the authority to determine whether the duties and requirements of any particular position justify exception from the competitive service. OPM will authorize the position to be filled by excepted appointment under Schedule A, B, C or D. Unless otherwise specified in a particular appointing authority, IRS may make Schedule A, B, C or D appointments on either a permanent or non-permanent basis, with any appropriate work schedule.

  3. There are two ways positions are excepted from competitive service:

    1. OPM
    2. Appointment of incumbent

     

6.213.1.2.1 (09-14-2022)

Trial Period for Excepted Service Appointments

  1. Applicants selected under an excepted appointment will be required to serve a two-year trial period under 5 CFR 213.3102(u)(6), unless EO or regulation authorizing the appointment specifies a shorter trial period. The trial period is an assessment period that provides managers the opportunity to evaluate an appointee’s performance and conduct on the job to determine the fitness of employee for continued employment in the IRS.
  2. Time spent on the excepted appointment counts toward the probationary period and/or career tenure if converted to a career or career-conditional appointment in the competitive service per 5 CFR 213.3102(u)(6). Time spent on a temporary appointment, as specified in 5 CFR 213.3102(u)(6), does not count towards the two-year requirement if the work is of a temporary nature.
6.213.1.2.2 (07-28-2025)

Responsibilities

  1. The HCO, TA is responsible for ensuring that the vacancy announcement contains trial period information specific to the position and type of appointment.

    1. Applicants selected under an excepted service appointment will be required to serve a two-year trial period, unless otherwise specified by regulation.
    2. Applicants appointed under the Veterans' Recruitment Appointment or Persons with Disabilities hiring authorities will be required to serve a two-year trial period.

     

6.213.1.3 (07-28-2025)

Employment of Persons with Disabilities

  1. The first formal policy statement on the employment of person with disabilities came in a letter from President Eisenhower to the heads of agencies in May 1957. Since 1957 additional policy statements and EOs have been issued and public laws passed to encourage and promote employment of persons with disabilities. Section 501 of the Rehabilitation Act of 1973 prohibits discrimination on the basis of disability in federal employment and requires the federal government to engage in affirmative action for people with disabilities.

  2. On July 26, 2000, EO 13163, was issued to increase employment opportunities for individuals with disabilities at all levels and occupations in the federal government. The voluntary SF 256 PDF, available on OPM's website is currently the only method for tracking individuals with disabilities. Treasury has created a template cover notice to be attached to the SF 256 PDF. This Treasury cover notice and SF 256 PDF must be filed in the entrance on duty packages for new hires.

    1. The completion of the SF 256 PDF by the applicant is voluntary and HCO, Hiring Operations (HOPS) should encourage the applicant to complete the form for data collection purposes.

     

  3. Completion of SF 256 PDF is mandatory when appointments are made under 5 CFR 213.3102(u)(6).
  4. The Civil Rights Act of 1964 and the Rehabilitation Act of 1973 provide policy guidance and standards for establishing and maintaining effective affirmative programs of equal employment opportunity. These acts are incorporated into 29 USC 791.
6.213.1.3.1 (11-06-2009)

Reasonable Accommodation for Applicants

  1. The Office of Civil Rights Compliance is responsible for assisting HCO, HOPS with reasonable accommodation requests to allow applicants and employees with disabilities to efficiently apply for and perform the duties of their positions.
  2. The legal framework that supports and encourages the employment, retention, and advancement of people with disabilities is discussed on the OPM website, Policy, Data, Oversight - Disability Employment.
6.213.1.3.2 (07-28-2025)

Roles and Responsibilities

  1. The Equal Employment Opportunity Commission was given authority over equal employment enforcement in the federal government by Reorganization Plan No. 1 of 1978, later incorporated into EO 12144, dated June 26, 1979.
  2. The role of the OPM is to promote the hiring, placement, and advancement of disabled individuals and rehabilitated offenders throughout the federal sector. Additionally, OPM furnishes direction, guidance, and technical support to agency heads, directors of human resources, and personnel officers in their selective placement program activities. OPM maintains a website devoted to disability employment OPM website, Policy, Data, Oversight - Disability Employment.
  3. The HCO, TA has responsibility for hiring programs associated with the Disability Program. TA is responsible for initiating and coordinating the IRS Affirmative Action Plan for the employment of persons with disabilities with the HCO, TA, HOPS, and Treasury.
  4. A Schedule A Program Manager is located in HCO, TA, PEO, HOPS, SRH. Schedule A Program Managers are advocates for Schedule A hiring and should be the first contact for the hiring managers when filling positions under the Schedule A appointing authority. Schedule A Program Manager duties are collateral.

  5. The Schedule A Program Manager will perform the following activities:

    1. Maintain an active inventory of resumes from applicants with disabilities by consulting with his/her local resources (e.g., local colleges and universities, local Vocational Rehabilitation Service providers, the Employer Assistance & Recruiting Network, the Department of Labor, Lighthouse for the Blind)
    2. Participate in local outreach services with the disability community to encourage applicants to apply for IRS vacancies
    3. Coordinate with business operating divisions to meet with disability counselors to educate on reasonable accommodation on the job requirements
    4. Work with management throughout the hiring process when recruiting under the Schedule A authority
    5. Oversee the program regarding policy and conversion requirements
    6. Correspond with Schedule A applicants
    7. Maintain an awareness of all vacancy announcements for the timely referral of applicants
    8. Perform qualification determinations, certify and refer Schedule A applicants to selecting officials
    9. Coordinate fingerprinting, tax check, and accession with candidate and selecting official
    10. Monitor program and case files to identify employees who tentatively meet conversion requirements
    11. Work with management when a determination is made that an employee should be converted to a competitive appointment
    12. Secure preliminary documentation (proof of disability and certification of readiness)
    13. Perform qualification determinations on Schedule A applicants applying through an avenue outside of United States of America Staffing (USAStaffing) Program
    14. Verify proof of employment eligibility while keeping all documents confidential
    15. Work with the appropriate manager and/or Schedule A Program Manager to make sure the necessary accommodations are provided for any part of the interviewing/hiring process

     

  6. Managers will perform the following activities:

    1. Consult with their servicing Schedule A Program Manager regarding opportunities to use the Schedule A authority to fill their vacancies whenever possible
    2. Provide information about the position such as the position description, grade level, and competencies

    3. Review resumes, conduct interviews, and make selections

      Note:

      If there is no job match with any of the Schedule A applicants, the competitive process may be used to fill the vacancy.

       

    4. Contact HCO, TA, PEO, HOPS to extend the tentative offer of employment

      Note:

      Once the candidate accepts the tentative job offer, a final start date is not established until pre-employment process has been completed. This may require coordination with the Schedule A Program Manager and HCO, TA, PEO, HOPS.

       

    5. Work with OCRC or the Schedule A Program Manager to assist with accommodation needs
    6. Ensure that the accommodation needs are in place on the employees’ first day

     

6.213.1.3.3 (07-28-2025)

Appointment

  1. An applicant with a disability may be appointed non-competitively to a permanent or a temporary position, under the Schedule A appointing authority (An open announcement is not required). The Schedule A is a special appointing authority for people with disabilities. Proof of an applicant’s disability is required prior to making an appointment under this authority.

  2. To be eligible for these noncompetitive, Schedule A appointments, applicants must meet the definition for being disabled contained in 5 CFR 213.3102(u), and provide the following:

    1. Documentation of the disability listed in 5 CFR 213.3102(u). Such documentation is used to verify the candidate has an intellectual disability, severe physical disability or psychiatric disability. This documentation must be provided to the HOPS Schedule A (Persons with Disabilities) Coordinator prior to consideration for employment. Documentation of eligibility for employment under Schedule A can be obtained from one of the following sources: a licensed medical professional such as a physician or other medical professional certified by a state, the District of Columbia or a U.S. territory to practice medicine, a state or private licensed vocational rehabilitation specialist, or any federal agency, state agency, or agency of the District of Columbia or a US territory that issues or provides disability benefits.
    2. The documentation provided needs to contain language specific to eligibility under Schedule A. OPM provides Schedule A sample documentation PDF on their website.

     

  3. Management may utilize a temporary appointment to observe the applicant on the job to determine whether the applicant is capable of performing the duties of the position. When this option is used, the hiring manager may convert the applicant to a permanent appointment when it has been determined that the individual is able to perform the duties of the position as demonstrated in 5 CFR 213.3102(u).
6.213.1.3.4 (07-28-2025)

Promotion and Reassignment

  1. Applicants who are selected for positions under Schedule A must meet the qualification requirements for the position and be able to perform the essential duties of the position with or without reasonable accommodations. Per 5 CFR 213, all appointments in the excepted service are specifically excepted from competitive service and they do not confer competitive status. Therefore, Schedule A employees are not eligible to compete under merit promotion procedures through internal or status announcements. These employees may request non-competitive consideration for a position they qualify for by contacting their manager who coordinates with the HOPS Schedule A Coordinator.
  2. Disabled employees may be promoted and reassigned to positions for which they are qualified. There are no special procedures as in the initial appointment procedure, for promotions and reassignments of disabled employees.

  3. Employees have the option to request consideration for placement into a position for which they qualify using Schedule A authority for placement. To do this, a request is made by the employee to their manager and/or through the Schedule A Program Manager.

    1. Per 5 CFR 213, Schedule A Disability Appointments are in the Excepted Service and they do not confer competitive status. Therefore, Schedule A employees are not eligible to compete under merit promotion procedures via an internal announcement. Schedule A employees may request noncompetitive consideration for a position they qualify for by contacting their manager who coordinates with the Schedule A Program Manager.
    2. For an external announcement, the Schedule A applicant is considered with all the competitive applicants. The Schedule A applicant’s application is not flagged or marked as Schedule A. If selected as a Schedule A applicant, they would be selected for a new Schedule A appointment. Per 5 CFR 213.3102(u), time previously spent under a Schedule A appointment counts toward the completion of the trial period if the person is reappointed without a break in service to the same position. If they applied competitively and are selected as one of the Best Qualified applicants, they would be appointed as a career/career conditional competitive employee.

     

  4. Disabled employees should make their qualifications and desires for particular positions known to their managers in order to be considered for such internal promotions and reassignments.
  5. Promotion and reassignments for Schedule A disabled employees are considered an alternate method of filling a vacancy.
6.213.1.3.5 (07-28-2025)

Conversion to Competitive Status

  1. After two years of successful performance in a permanent position, an employee serving in the excepted service under Schedule A, 5 CFR 213.3102(u), an employee may be non-competitively converted to a career or career-conditional appointment upon the recommendation of his/her supervisor.
  2. Conversion to a competitive appointment is not mandatory. The supervisor should provide in writing, through the appropriate Schedule A Program Manager, substantive justification for not recommending conversion of an employee who has demonstrated successful job performance. See 5 CFR 315.709, for guidance on Schedule A conversions.
  3. Time spent on a temporary appointment may not be credited towards the two-year trial period requirement according to 5 CFR 213.3102(u).
  4. Upon notification from the Schedule A Program Manager, the business unit is responsible for initiating the Personnel Action Request to convert or terminate the employee. The effective date of the action must be current; conversion actions are not to be processed with retroactive effective dates.
6.213.1.3.6 (07-28-2025)

Case Files/Medical Documentation

  1. All disability and medical documentation for appointments must be maintained in a confidential manner in HCO, TA, HOPS. This material is not to be included or placed in the individual's Official Personnel Folder or medical folder. The documentation is considered confidential by virtue of the medical records and other sensitive information and must be stored in a secure manner on a SharePoint or other electronic site. Since these records are collected solely for the purpose of Schedule A, 5 CFR 213.3102(u), appointments, the records are not to be used for any other purpose and should be maintained for two years after conversion.

    1. Hiring managers should not be involved in requesting the certification of disability documentation, nor should managers have access to it, as medical documentation must be kept strictly confidential.

     

  2. Case files are to be established and maintained by HOPS for each applicant who is considered for a Schedule A appointment. At a minimum, the case file must contain the following information:

    1. Position Description
    2. Resume of the applicant
    3. Proof of disability
    4. Temporary appointment information (if employee was placed on one)

     

6.213.1.3.7 (07-28-2025)

Reporting Requirements

  1. Annual reporting is required by Treasury for disability hiring. The business unit's accomplishments under the Disability Program are reported in the Service’s Disabled Veterans Affirmative Action Program annual report. HCO, PEO is responsible for preparing the annual report and forwarding to OCRC. OCRC manages the information received and includes successes, deficiencies, participation rates, advancement, and retention of individuals with targeted disabilities in their Management Directive 715 Annual Report.
6.213.1.4 (07-28-2025)

Positions for Which Critical Hiring Need Exists

  1. This includes both short-term positions and continuing positions that an agency must fill on an interim bases pending completion of competitive examining, clearances or other procedures required for a longer appointment.
  2. Per 5 CFR 213.3102(i)(2), appointments may not exceed 30 days and may be extended for up to an additional 30 days if continued employment is essential to the agency’s operations.
  3. Appointments may not be used to extend the service limit of any other appointing authority.
  4. An agency may not employ the same individual under this authority for more than 60 days in any 12 month period.
6.213.1.5 (07-28-2025)

IRS Fellowship Program

  1. The IRS Fellowship Program is designed to recruit and select exceptional talent from the public sector. The merits of this fellowship program include:

    1. Providing developmental or professional experience to individuals who have completed their formal education.
    2. Providing training designed to increase the pool of qualified candidates in a particular occupational specialty, and therefore increasing the recruiting pipeline for future full-time hires.
    3. Promoting cross-fertilization between the IRS and the private sector to foster mutual understanding and exchange of ideas.
    4. Attracting experienced practitioners and academics with targeted skill sets for senior-level and niche positions.

     

  2. Positions filled under this authority are excepted from the competitive service and constitute Schedule A appointments. Agencies are authorized to fill positions in support of fellowship and similar programs that are filled from limited applicant pools under 5 CFR 213.3102(r), and the authorities listed in the Authorities section.
  3. The IRS Fellowship Program will offer an opportunity for outstanding individuals to work on policy research and special projects in a fast-paced and challenging environment dedicated to the success of the IRS mission. IRS fellows are expected to have academic qualifications in finance, economics, information technology, public policy, accounting, public management, administration, or law and must meet all qualifications and requirements for federal employment in the IRS.
6.213.1.5.1 (07-28-2025)

Program Structure:

  1. The number of fellows will be determined by projected IRS Human Capital requirements and availability of resources. As noted in the OPM Guide to Internships, Fellowships, Apprenticeships, new hires appointed to the fellowship will count against the full time employee equivalent ceiling.
  2. The initial appointment of the fellowship will be a two-year time-limited appointment under 5 CFR 213.3102(r), in the excepted service. Renewed fellowship appointments may not exceed a total fellowship appointment of four years. Fellowship appointments may be renewed on a case-by-case basis considering applicants’ qualifications, IRS requirements, and budgetary constraints.
  3. Qualifications will be assessed by the HCO, TA, HOPS. Appointments will be made at the General Schedule GS-09 to GS-15 grade levels.
  4. Service as a fellow confers no rights to further federal employment in either the competitive or excepted service upon the expiration of the appointment.
  5. Fellows may apply for permanent career positions or be appointed to other excepted service positions before or after completion of their fellowship appointment, but the IRS makes no commitment regarding the availability of suitable positions within the IRS. Hiring decisions will be made solely on the basis of merit and fitness without regard to political or religious affiliations, marital status, race or any other non-merit-based factor.
  6. Fellows will serve on two-year, time-limited, excepted service appointments within the GS classification and pay system. All employees with appointments of at least 366 days, according to 5 USC 8332, may be entitled to the standard federal benefit package including health insurance per 5 CFR 890, life insurance per 5 CFR 870, the Federal Employee Retirement System Revised Annuity per 5 CFR 841, and the Thrift Savings Plan, per 5 CFR 1690.
  7. Although the primary work product of the fellows is likely to not be appropriate for release outside of the IRS, consideration identical to that provided to regular Department of Treasury (Treasury) employees will be given to the development of academic articles suitable for publication. The fellows will have access on an as-needed basis to Treasury data essential to their work and be subject to the same disclosure rules applicable to all IRS employees.

  8. Fellows may be appointed as junior fellows or senior fellows.

    1. Junior Fellowships:

      Junior Fellowships will be offered at the GS-9 through GS-12 grade levels, to outstanding individuals who have recently completed graduate (master or doctoral) degrees in major areas such as finance, economics, information technology, public policy, accounting, public management, administration, or law. Appointments will be offered at the appropriate grade level for education and experience individuals possess in accordance with OPM qualification standards for the position they are hired. For appointment to the GS-12 level, candidates must also possess relevant work experience.

      At the time of appointment, junior fellows may be placed in positions that offer promotion potential up to and including the GS-12 level, provided that the position has been properly classified and the candidate is qualified for placement. Although promotion is not allowed on a time-limited appointment, fellows may be converted to a new time-limited appointment at the higher grade, effecting a promotion, as long as the candidate meets minimum qualifications for the higher grade, the position remains under the authority of 5 CFR 213.3102(r), and the total time employed does not exceed four years.

      Junior fellows will report to the deputy, director, or their designee of the office they are assigned. The deputy director or director, or their designee, will act as a mentor in guiding the junior fellow’s development within the IRS and provide direction regarding specific policy projects. Junior fellows will be exposed to a complex variety of on-the-job experiences and developmental training. Junior fellows will assist with a specific research project(s) that reflect individual background, training, and career objectives. Junior fellows may also be provided the opportunity to participate in rotational assignments within other IRS offices as part of a developmental program, provided availability of assignments, requirements of the offices, and interest of fellows. Such assignments will be no shorter than three months, no longer than six months, and will not extend the overall time of appointment.

       

    2. Senior Fellowships:

      Senior Fellowships will be offered positions at the GS-13 level or higher to experienced professionals, including academics, whose research interests coincide with the temporary needs of the IRS, or whose targeted skill sets are required for niche positions. Senior fellows will be selected based on their qualifications to provide advice and pursue research required by IRS policy and responsibilities. Senior fellows will be responsible for development of specific policy recommendations or completion of specific research with regards to IRS policy objectives.

      Senior fellows will report to the deputy or director, or their designee of the business operating division of which they are assigned. Senior fellows will provide general policy direction and assist in integrating fellowship projects and recommendations into IRS policy.

       

     

  9. Fellowship projects may include but are not limited to analytical studies leading to publication of mandated reports, analysis and development of specific policy proposals, and/or review and analysis of administrative guidance interpreting key financial regulatory legislation and legislation relevant to the arenas of critical infrastructure, implementation projects, cyber intelligence, and/or cyber security.
6.213.1.5.2 (07-28-2025)

Program Administration:

  1. The IRS will fund fellowships using existing salary and full-time employee approval. Operational management of the program is assigned to the HCO.
  2. The HCO, TA, HOPS will be responsible for the recruitment and selection of junior and senior fellows. Appointments, including determination of compensation, will be coordinated between HCO, TA, and the IRS Office of the Chief Financial Officer.
  3. Position descriptions for Policy Analysts, Policy Advisors, Financial Analysts, Financial Economists, and Cyber Intelligence Analysts will be used for junior fellows. Position descriptions for Senior Policy Analysts, Senior Policy Advisors, and Senior Cyber Intelligence Analysts will be used for senior fellows. Any other unique or specific position descriptions required will be drafted by the HCO, TA, Position Management and Classification Office.

  4. Consistent with 5 USC 2301, and 5 USC 3315, the IRS will adhere to merit system principles and provide public notification of employment opportunities in a manner that makes an effort to attract qualified individuals from all segments of society and provide fair and open competition before filling a position under the authority granted by Treasury Policy TN 22-01, Employment in the Excepted Service dated January 6, 2022, and 5 CFR 213.3102(r). The IRS will use USAJOBS, job fairs, recruitment activities at colleges and universities, advertisement in professional journals, publications, and through professional organizations to reach the widest audience. Information on the use of this hiring authority will be reported to OPM in line with 5 CFR 213.103.

    1. Applicants under the IRS Fellowship Program must be evaluated using OPM’s General Schedule Qualification Standards or an OPM approved IRS-specific qualification standard for the position being filled.
    2. Under 5 CFR 302, applicants may be rated using either of the following methods. The method to be used must be identified prior to posting the vacancy announcement and included in the vacancy announcement and may vary according to the type of position, number of expected candidates, grade level, and skill set required. For the unranked rating method, all minimally qualified applicants are referred to the selecting official with preference eligibles having selection priority. The category-like rating method mirrors the procedures of the category rating system in the competitive service with veterans’ preference being absolute within each rating category.
    3. Veterans’ Preference must be applied during the rating, ranking and referral process as indicated in, 5 USC 3304, 5 CFR 302, and as described in the OPM's Delegated Examining Operations Handbook. If a preference eligible with a 30% or more service-connected disability is not selected, a pass-over or objection must be prepared and adjudicated and sustained by Treasury and OPM prior to making an alternate selection.
    4. Priority Reemployment Lists (PRL) must be cleared prior to announcing and selecting fellowship candidates. In order to comply with 5 CFR 302.303, eligible excepted service employees who apply for reemployment consideration will be registered on the Treasury-wide PRL for two years. Under 5 CFR 302.304, the IRS must consider candidates on either the Treasury PRL or IRS-specific PRL which is exclusive to the excepted service prior to announcing the position. Prior to selecting an applicant into the excepted service, the PRLs must be cleared again. The IRS is required to notify Treasury if an employee becomes eligible for placement on the PRLs so that all Treasury agencies can be notified of PRL eligible candidates.