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Part 6. Human Resources Management

Chapter 250. Strategic Human Capital Management

Section 3. Delegated Examining Authority

6.250.3 Delegated Examining Authority

Manual Transmittal

August 26, 2026

Purpose

(1) This transmits revised IRM 6.250.3, Delegated Examining Authority.

Material Changes

(1) Throughout the IRM, all terms “diversity,” “equity,” “inclusion,” the acronym “DEI”, and links to the DEI Office or content promoting diversity, equity, and inclusion if used in the context of the DEI program to align with Executive Order (EO) 14151, Ending Radical and Wasteful Government DEI Programs and Preferencing, were removed.

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

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

Effect on Other Documents

IRM 6.250.3, Delegated Examining Authority, dated December 3, 2012, is superseded. HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, dated March 3, 2026, and HCO-06-0925-0015, Interim Guidance on Removing DEI Language/Practices from Staffing Policies, dated September 30, 2025, are incorporated herein.

Audience

All business units

Effective Date

(08-26-2026)

Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service

6.250.3.1 (12-03-2012)

Program Scope and Objectives

  1. Purpose: This IRM provides IRS policy, standards, requirements, and guidance relating to the Delegated Examining Unit Authority (DEU) authority at the IRS.
  2. Audience: Unless otherwise indicated, the IRS policy, standards, requirements, and guidance contained in this IRM apply to all IRS business units.
  3. Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner for this IRM.
  4. Program Owner: The Human Capital Office (HCO), Talent Acquisition (TA), is the program owner 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.
6.250.3.1.1 (08-26-2026)

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. The IRS is authorized to perform delegated examining through the TREAS-1 PDF, Interagency Delegated Examining Agreement between the Office of Personnel Management (OPM) and Department of Treasury (Treasury).
  3. This IRM provides guidance for the establishment and operation of DEUs within the IRS.
  4. IRS DEUs are responsible for adhering to the Agency Responsibilities section of the TREAS-1 PDF.
6.250.3.1.2 (08-26-2026)

Authorities

  1. United States Code (USC):

    • 5 USC 552, Public Information; Agency Rules, Opinions, Orders, Records, and Proceedings
    • 5 USC 2301, Merit System Principles
    • 5 USC 2302, Prohibited Personnel Practices
    • 5 USC 3318, Competitive Service; Selections Using Numerical Ratings
    • 5 USC 1104, Delegation of Authority for Personnel Management
    • 5 USC 9510, General Workforce Staffing

     

  2. Code of Federal Regulations (CFR):

    • 5 CFR 10, Agency Accountability Systems; OPM Authority to Review Personnel Management Programs (Rule X)
    • 5 CFR 250, Personnel Management in Agencies
    • 5 CFR 330, Recruitment, Selection, and Placement (General)
    • 5 CFR 332, Recruitment and Selection Through Competitive Examination
    • 5 CFR 731, Suitability and Fitness

     

  3. Other:

    • TREAS-1 PDF, Interagency Delegated Examining Agreement between the OPM and Treasury
    • TN-06-001 PDF, Competitive Examining - Delegated Examining Accountability
    • TN-21-001 PDF, Human Capital Evaluation System
    • TN-26-002 PDF, Treasury Delegated Examining Policy

     

6.250.3.1.3 (08-26-2026)

Roles and Responsibilities

  1. The IRS CHCO is the executive responsible for this IRM and overall IRS strategic human capital management policy.
  2. The HCO, C&C is responsible for developing, maintaining, and publishing content in this IRM.

  3. HCO, TA is responsible for:

    1. Managing the DEU self-evaluation process, providing guidance to ensure human capital services are compliant and effective
    2. Conducting staffing and recruitment activities according to the laws and regulations listed above
    3. Conducting accountability reviews and assessments of the DEU recruitment and hiring processes to ensure MSP, laws, regulations, and IRS/Treasury policies and procedures are followed

     

6.250.3.1.4 (08-26-2026)

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.
6.250.3.1.5 (08-26-2026)

Program Controls

  1. The HCO, C&C collaborates with other HCO organizations and IRS stakeholders to support education and outreach activities related to personnel staffing accountability.
6.250.3.1.6 (08-26-2026)

Terms

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

    1. DEU Authority: The authority the OPM delegates to agencies to fill competitive civil service jobs through a competitive process open to all U.S. citizens, including current federal employees.
    2. DEUs: Offices of trained and certified Human Resources (HR) staff in DEU authority.
    3. Merit system principles (MSP): Standards that govern the management of the federal civil service
    4. Temporary positions: Employment not to exceed 1 year. An expert or consultant serving under a temporary appointment may have a full-time, part-time, seasonal, or intermittent work schedule
    5. Veterans preference: Category of employee entitlement to preference in the federal hiring process based on uniformed service that ended honorably

     

6.250.3.1.7 (08-26-2026)

Acronyms

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

    AcronymDefinition
    CFRCode of Federal Regulations
    DEOHDelegated Examining Operations Handbook
    DEISDelegated Examining Information System
    DEUDelegated Examining Unit
    HRHuman Resources
    HCOHuman Capital Office
    MSPMerit System Principles
    SOPStandard Operating Procedure
    TATalent Acquisition
    TCOTest Control Officer
    USCUnited States Code
6.250.3.1.8 (08-26-2026)

Related Resources

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

    1. OPM Delegated Examining Operations Handbook (DEOH) PDF
    2. 2010 Federal Hiring Reform a memorandum, Improving the Federal Recruitment and Hiring Process
    3. IRM 6.10.1, IRS Personnel Staffing Accountability
    4. IRM 6.337.1, Alternative Rating and Selection

     

6.250.3.2 (12-03-2012)

Positions Covered

  1. The IRS can examine applicants for all Title 5 competitive service positions at all series and grade levels nationwide, except for Administrative Law Judge positions.
  2. Any competitive examining for positions covered under the Luevano Consent Decree will require a separate agreement between Treasury and OPM. IRS DEUs must use either an OPM-developed assessment instrument or develop their own assessment.

  3. Positions covered under the Luevano Consent Decree are listed in the DEOH, Appendix D PDF. These positions must meet the following criteria:

    1. Be filled at the entry level (either GS-5 or GS-7)
    2. Classified at a two-grade interval
    3. Have promotion potential to a GS-9 or higher

     

6.250.3.3 (12-03-2012)

Use of a Contractor

  1. The IRS may only contract out for examinations that pertain specifically to individual bureau occupations.

    1. Any tests for occupations found in more than one bureau, such as the Treasury Enforcement Agent exam, do not fall in this category.
    2. The contract authority does not apply to federal governmentwide classification series, even though bureaus may be using bureau-specific titles.

     

  2. OPM may review any competitive examining work performed by contractors to ensure that MSP and standards are maintained as required by 5 USC 1104.
  3. The HCO, TA will notify HCO, C&C and Treasury regarding the use of any contract for examining as it occurs with information such as positions covered and name of contractor.
6.250.3.4 (11-10-2009)

Establishing or Abolishing DEUs

  1. HCO, TA may establish a new DEU by completing the following actions:

    1. Creating a memorandum requesting establishment of a DEU
    2. Ensuring each member of the DEU is trained by OPM and the unit certified by OPM before starting operation
    3. Ensuring test administrators are trained and certified by OPM before administering any test, if applicable
    4. Nominating a Test Control Officer (TCO) certified by OPM within the DEU if OPM-developed examinations will be conducted
    5. Documenting unit’s point of contact, and the address and phone numbers for the established DEU

     

  2. Each year, DEUs must verify and report their unit contact information such as DEU ID number assigned by Treasury, point of contact, addresses and telephone numbers to Treasury through the HCO, TA by September 30th.
  3. HCO, TA may abolish a DEU provided they have notified and obtained all required clearances from within the organization. The request must include the unit contact information and an appropriate explanation for such request. After complete, the request to abolish the DEU will be sent to Treasury and OPM for a final determination.
6.250.3.5 (11-10-2009)

Operations of a DEU

  1. HCO, TA performing delegated examining must adhere to the operating guidance contained in the TREAS-1 PDF, DEOH PDF, and IRM 6.10.1.
  2. HCO, TA should maintain the above-mentioned documents, as their Standard Operating Procedures (SOPs) along with other SOPs and policies under which the DEU operates. These documents should be readily available for oversight reviews performed by the HCO, C&C, Treasury, or by OPM.
  3. HCO, TA offices performing delegated examining may be subject to an audit performed by the HCO, C&C, Treasury, or by OPM.
6.250.3.6 (11-10-2009)

Recertification for DEU Members and Units

  1. DEUs must maintain certification/recertification lists with dates of certification/recertification for their members. Members must be certified and if already certified, timely recertified in order to continue executing delegated examining as a unit. The HCO, TA will maintain the Servicewide certification/recertification list.
  2. OPM will provide recertification training to all DEU staff through an established training process and schedule.
  3. Recertification must occur every three years in order for the IRS to maintain its DEU authority.
6.250.3.7 (11-10-2009)

Annual Internal Evaluation Audit and Quarterly Report

  1. The IRS must maintain an internal personnel accountability system to assure that DEU authority is in compliance with law and merit systems principles and that annual internal audits are conducted as stated in TREAS-1 PDF.
  2. The annual internal evaluation audit report meets the bureau’s personnel accountability program requirements.
  3. Discrepancies discovered and resolved as a result of the annual internal review must be documented and maintained for three years by the DEU.
6.250.3.7.1 (12-03-2012)

Annual Internal Evaluation Audit Report

  1. Each DEU must complete a yearly internal evaluation audit report for submission to OPM through the HCO, TA. The HCO, TA submits to Treasury all the annual internal reports by the last Friday in June each year through 2015. The report is standard but may include additional reporting requirements based on new guidance from OPM or Treasury and IRS DEUs.
  2. An OPM-trained and certified Senior HR Specialist not associated with the DEU should conduct the annual internal evaluation audit and complete the report.
  3. A copy of the internal evaluation report can be found by contacting HCO, TA.
6.250.3.7.2 (11-10-2009)

Quarterly Report – Delegated Examining Information System (DEIS)

  1. Each HCO, TA performing delegated examining must submit a quarterly report on examining activities to OPM’s Delegated Examining Information System (DEIS).
  2. A copy of the quarterly report can be found in the DEOH PDF.
6.250.3.8 (11-10-2009)

Revocation of Delegated Authority

  1. DEUs must adhere to TREAS-1 PDF and conduct an annual internal evaluation audit requirements as stated in this IRM and IRM 6.10.1, failure to comply could result in the revocation of authority to operate as a DEU.
  2. OPM can revoke DEU authority if a review determines that a DEU is not operating in compliance with the TREAS-1 PDF.
6.250.3.9 (12-03-2012)

Public Notice Period

  1. DEUs must post all job announcements using OPM’s governmentwide automated hiring system USAJOBS for a minimum open period of five workdays (providing the closing day does not fall on a non-work day) or more to provide the public with adequate notice of the job announcement.
  2. If an open period of fewer than five calendar days is needed, it must be clearly documented and justified in the examination case file (for reconstruction purposes and third party review). The decision to have an open period of less than five workdays can only be approved by the HCO, TA, Hiring Operations (HOPS) Section Chief and must be based on objective factors, such as the number and types of jobs expected to be filled, market conditions, and recent experience filling similar positions. In cases where the announcement is open for less than five workdays, due diligence must be applied by the HR Specialist in reviewing any subsequent request for Superior Qualifications Appointment, retention, and recruitment incentives. The question that must be answered is: Would incentives have been required if the announcement had been open longer, allowing time for more applicants to apply?
6.250.3.10 (11-10-2009)

Options to fill External Vacancies Competitively

  1. IRS offices have four basic options available for filling external vacancies competitively:

    1. OPM Examining Services can examine and issue a Certificate of Eligibles through the use of a Servicewide interagency reimbursable agreement that is administered by HCO, TA.
    2. An OPM-certified IRS DEU can examine and issue a Certificate of Eligible candidates.
    3. IRS can perform part of the examining activities through a DEU, or contract with OPM to perform other examining activities.
    4. Offices can contract out the examining activities provided they meet the criteria outlined in TREAS-1 PDF.

     

6.250.3.11 (12-03-2012)

Notice of Results and Touch Points

  1. HCO, TA must notify candidates of their rating and eligibility either by regular mail or email.

  2. As a result of the 2010 Federal Hiring Reform a memorandum titled Improving the Federal Recruitment and Hiring Process was sent to agency heads requiring notifications sent to applicants addressing the following four touch points:

    • Application received
    • Application assessed for qualifications
    • Applicant referred or not referred to selecting official
    • Applicant selected or not selected for the job

     

6.250.3.11.1 (12-03-2012)

Reconsideration of Rating

  1. In accordance with the DEOH PDF and the TREAS-1 PDF, DEUs are responsible for establishing a written procedure for processing an applicant's request for reconsideration of his/her rating. An applicant applying through a non-automated or automated application system may challenge his/her rating, qualification determination, and eligibility determination by requesting a reconsideration in writing (or email). The reconsideration request must include why the decision was incorrect and be based on information (or responses, in the case of an automated application system) provided at the time of application.

  2. The servicing HCO, TA will conduct the first level of review. The first level reviewer (HR Specialist, Senior HR Specialist, or HOPS Section Chief) must be a staff member other than the person who made the original decision. The designated first level reviewer will:

    1. Review the applicant’s responses to screen-out or ranking questions in CareerConnector resume submitted during the application process.
    2. Determine if an administrative error was made.
    3. Determine if the applicant is qualified for the position.
    4. Determine if the applicant's score or veterans’ preference needs to be adjusted.
    5. If rating remains ineligible, respond in writing to the applicant within 10 business days, providing a detailed explanation of the reason for the decision. This must be accomplished without compromising the rating schedule or test materials, if applicable.

     

  3. If the reconsideration results in a rating change, the applicant's record should reflect the new rating. The servicing HCO, TA, HOPS will:

    1. Change the applicant’s status code/rating and give the applicant due consideration. A revised notice of results will also be issued to the applicant. No change will be made to the applicant’s responses to questions in CareerConnector (e.g., improper screen-out criteria used in template).
    2. Track and document the reason for the change in CareerConnector. The certificate will be revised to reflect the new rating only if the certificate has not been issued. Certificates already issued can be amended only if the new rating is "ineligible;" the eligible applicant was improperly awarded a higher type of veterans’ preference; or the rating error was made by the rater/examining office.

     

  4. In the event an applicant disagrees with the first level review, the applicant may request a second level appeal within 10 business days. A higher level staff member (Senior HR Specialist or HOPS Section Chief) will be designated to conduct the second level review (e.g., If the 1st level review was conducted by the Senior HR Specialist, then the second level reviewer would be the HOPS Section Chief or higher. If the first level review was conducted by the HOPS Section Chief, then the second level reviewer would be the HOPS Section Chief or higher.) The second level review decision is final; there is no further appeal to OPM.
  5. All correspondence relating to an applicant’s request for reconsideration, including the reconsideration decision(s), will be retained in the appropriate certificate case file. Refer to DEOH, Appendix C PDF, for more information on records retention.

  6. Applicants may change their responses to questions in an automated application system or submit supplemental information only if the vacancy announcement is still open. Additional information submitted by the applicant after the closing date of the announcement will not be considered.

    1. If an applicant updates his/her application to an announcement with cut-off dates identified and the eligibility changes or rating increases, the applicant will be considered with all other eligible applicants who applied from that date forward. Changes will not be retroactive.
    2. Ineligible applicants will only have their qualifications reviewed if a reconsideration request is received from the applicant.

     

6.250.3.12 (12-03-2012)

Certificates

  1. An SF 39, Request for Certificate of Eligibles, or equivalent and certificate, must be returned by the expiration date unless the issuing office has authorized an extension.

  2. When merging categories under the category rating process, selections must be from within the highest quality category regardless of the number of candidates as all candidates are equal.

    1. Preference eligibles receive absolute preference within each quality category. If a preference eligible is in the quality category, the selecting official may not select a non-preference eligible unless a request to pass over the preference eligible is submitted and approved in accordance with 5 USC 3318.
    2. According to 5 USC 9510, if two or less candidates (preference or non-preference) remain in the highest quality category, selections may be made from a merged category consisting of the highest and second highest quality categories. A merged quality category will list all preference eligibles ahead of non-preference eligibles. For additional information on the category rating process, please refer to the DEOH PDF and IRM 6.337.1.
    3. However, if three or more candidates exist in the highest quality category, categories A and B cannot be merged. Refer to IRM 6.337.1, for additional guidance on merging categories.

     

6.250.3.12.1 (12-03-2012)

Auditing Certificates

  1. DEUs must determine and document the certificate with the appropriate audit code. The audit code should clearly define the action and reason for action taken on each candidate listed on the certificate. The audit codes are listed on the back of theSF 39, Request for Certificate of Eligibles.
  2. DEUs must audit all certificates before a selectee(s) enter on duty.
6.250.3.12.2 (12-03-2012)

Certificate Case Files

  1. Under 5 USC 1104, agencies are required to keep appropriate records related to delegated examining. HCO, TA must maintain certificate case files with sufficient documentation to allow for a complete reconstruction of the examination process in the event of oversight review or an appeal or legal action.
  2. Each certificate case file should, at a minimum, contain the information listed in the DEOH, Appendix C PDF.
  3. Each certificate must be audited before the applicant enters on duty and the case file closed within 30 days of receiving the completed SF 39.
6.250.3.13 (12-03-2012)

Suitability And Objection/Passover Requests

  1. HCO, TA should pursue a suitability determination if the applicant’s circumstances meet the IRS established criteria for referral when working with category rating.
  2. 5 CFR 731 and IRM 6.731.1, contains agency established criteria, guidance, and instructions. Information is also available in the DEOH PDF.
6.250.3.14 (11-10-2009)

Release of Information

  1. As outlined in the TREAS-1 PDF, the DEU must ensure that the release of any information to an applicant does not compromise the examination process or disclose confidential materials. The release of information must not interfere with the MSP or intrude upon the privacy of others. Applicants may request and receive documents regarding their application for a specific vacancy announcement under certain conditions outlined below, provided another applicant’s privacy and/or the examining process is not compromised.

  2. The following material may be made available for review or photocopying by applicants when requested under the Privacy Act of 1974:

    1. Application material submitted by the requesting individual (notations made by raters or reviewers showing earned rating, veterans’ preference and final rating may remain as well as notations on experience blocks showing qualifying experience or quality level)
    2. Inventory register/cards or similar information provided by an automated process (information must be sanitized to include only the applicant’s information to avoid an unauthorized disclosure of another applicant’s information and must receive written authorization from the requesting individual), notice of results of examination or similar documentation
    3. Certification history including identification of dates, jobs for which the applicant’s name was certified; Certificates of eligibles, provided that the names, addresses, social security numbers, phone numbers and any other personal information pertaining to all other eligibles is sanitized; and employment availability documentation, responses and position descriptions

     

  3. The following documents are restricted to only DEU certified employees and are not releasable under 5 USC 552. DEU must maintain the information below in locked filing cabinets or secured (in the case of computer-based applications), to prevent unauthorized access from a non-DEU person.

    1. Rating schedules/crediting plans (only trained and authorized individuals, such as Test Administrators, Test Security and Control Officers, can have access to rating schedules, crediting plans and/or OPM developed materials)
    2. Written test materials, answer sheets and answer keys (e.g., scannable forms)
    3. Test booklets, items or transmutation tables
    4. Structured interview questions
    5. Correspondence files directly related to the DEU certification process (e.g., pre-employment screening process and background investigations); and applications maintained in the DEU files

     

6.250.3.15 (12-03-2012)

End-to-End (E2E) Hiring Model

  1. The IRS E2E Hiring Model requires an ongoing partnership between the IRS HCO, TA and Business Units to analyze recruitment processes, integrate strategic hiring plans, and regularly monitor the status/cycle time of vacancy announcements.
6.250.3.15.1 (12-03-2012)

HCO End-to-End Hiring Process Responsibilities

  1. HCO, TA is responsible for:

    1. Mapping the current hiring process, using OPM’s End-to-End Hiring Process PDF (E2E) from the time a manager identifies a need to hire until the person selected starts their first day on the job
    2. Collaborating with selecting officials, managers, supervisors and HCO, TA Division representatives to implement this policy
    3. Evaluating recruitment processes/procedures/systems and streamlining SOPs to ensure compliance with the E2E Hiring Model goals
    4. Satisfying employee relations issues/implications

     

6.250.3.15.2 (12-03-2012)

HCO, TA, HOPS End-to-End Hiring Process Responsibilities

  1. HCO, TA, HOPS is responsible for:

    1. Implementing a 80-calendar day hiring cycle as required by the governmentwide requirement to improve the federal recruitment and hiring process
    2. Ensuring compliance with employment laws and regulations and provide consistent hiring practices while implementing this policy
    3. Using automated systems whenever possible to achieve a shorter hiring cycle

    4. Analyzing the business unit’s workforce goals and developing strategies to respond to high attrition rates or unexpected staffing requirement in partnership with the business unit managers

      Note:

      The analysis of current workforce processes can identify problem areas and prompt the development of new streamlined approaches for recruiting. The analysis should identify successful recruitment strategies previously used to fill occupations that may assist in meeting future recruitment needs and meet or surpass the E2E hiring goals. The HCO, TA and the business units will consider the various options provided in federal regulation to streamline hiring processes and to attract, recruit, and retain a highly competent workforce.

       

     

6.250.3.15.3 (12-03-2012)

Exemption from E2E Hiring Model

  1. The IRS has a mission that requires different and extensive occupational requirements for employment (e.g., Criminal Investigator). Due to these extensive requirements, it is necessary that certain occupations or specific positions are exempt from the E2E Hiring Model. Occupations and positions that are exempt from the E2E Hiring Model are:

    1. Positions which require extensive up-front assessments before a "conditional offer" can be made to an applicant (e.g., tests/other assessments scheduled by OPM or a vendor)
    2. Positions filled under internal merit promotion procedures
    3. Temporary positions
    4. Filing season and wave hiring positions such as in the Campus/Service Center
    5. Senior Executive Service (SES) positions

     

  2. The HCO will establish appropriate overall hiring timeline goals for positions that are exempt from the 80-calendar day standard such as those requiring multiple assessments. The HCO, TA will measure and evaluate its hiring processes for these positions to identify opportunities for improvement. The HCO, TA will conduct ongoing discussions with managers and the Human Capital community at appropriate established venues (e.g., recruitment conferences and employment conferences) to establish baselines and procedures for evaluating and measuring hiring processes for these positions.