- 6.300.1 Employment (General)
- 6.300.1.1 Program Scope and Objectives
- 6.300.1.1.1 Background
- 6.300.1.1.2 Authority
- 6.300.1.1.3 Roles and Responsibilities
- 6.300.1.1.4 Program Management and Review
- 6.300.1.1.5 Program Controls
- 6.300.1.1.6 Terms
- 6.300.1.1.7 Acronyms
- 6.300.1.1.8 Related Resources
- 6.300.1.2 Effective Date of Appointments
- 6.300.1.3 Appointment Documents, Determinations, and Entitlements
- 6.300.1.4 Modification of Oath of Office
- 6.300.1.5 Declaration of Filing Income Tax Returns
- 6.300.1.6 Employment of Relatives
- 6.300.1.6.1 Relatives within the Chain of Command
- 6.300.1.6.2 Decision-making Prohibition for Managers
- 6.300.1.6.3 Advocacy Prohibition for all IRS Managers
- 6.300.1.6.4 Personnel Matters that Raise Financial Conflicts and/or Appearance of Bias (Covered Relationships)
- 6.300.1.6.5 Training
- 6.300.1.6.6 Corrective Actions and Penalties
- 6.300.1.6.7 Employment of Relatives and others for IRS HCO managers
- 6.300.1.7 Employment of Faculty Members
- 6.300.1.8 Use of Private Sector Temporaries
- 6.300.1.8.1 Time Limitations for Private Sector Temporaries
- 6.300.1.8.2 Authority for Private Sector Temporaries
- 6.300.1.8.3 Procedures for Hiring Private Sector Temporaries
- 6.300.1.9 Details of Employees
- 6.300.1.10 Time-In-Grade (TIG)
- 6.300.1.10.1 Definitions Specific to TIG
- 6.300.1.10.2 TIG Coverage
- 6.300.1.10.3 TIG Restrictions
- 6.300.1.10.4 Application of TIG Restrictions to Special Appointments for Veterans
- 6.300.1.10.5 Creditable Service for TIG
- 6.300.1.10.6 Exceptions to TIG
- 6.300.1.10.7 Temporary Employment and TIG
- 6.300.1.10.8 Cross References for TIG
- 6.300.1.11 Litigations, Grievances, Arbitrations and Information Requests with Servicewide Impact
- 6.300.1.11.1 Requests from GLS
- 6.300.1.11.2 Third Party Requests
- 6.300.1.11.3 Written Requests for Risk to the Service and/or SME Determination
- Exhibit 6.300.1-1 Use of Private Sector Temporaries- Suggested Personnel Certification
- Exhibit 6.300.1-2 TIG Waiting Periods
- 6.300.1.1 Program Scope and Objectives
Part 6. Human Resources Management
Chapter 300. Employment (General)
Section 1. Employment (General)
6.300.1 Employment (General)
Manual Transmittal
September 01, 2026
Purpose
(1) This transmits the revised IRM 6.300.1, Employment (General).
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 14151, Exclusions from Federal Labor-Management Relations Program and EO 14343, Further Exclusions from the Federal Labor-Management Relations Program were removed.
(3) Throughout the IRM, organization names, internal controls, and hyperlinks have been updated.
Effect on Other Documents
IRM 6.300.1, Employment (General), dated November 6, 2009, is superseded. HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, HCO-06-0723-0010, Interim Guidance for Modification of the Oath of Office, and HCO-06-0624-0010, Interim Guidance on the Employment Relatives are incorporated herein.
Audience
All business units
Effective Date
(09-01-2026)
Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service
- Purpose. This IRM contains IRS policy, standards, requirements and guidance relating to Employment (General) activities within the IRS.
- Audience. Unless otherwise indicated, the IRS policy, standards, requirements, and guidance contained in this IRM apply to all IRS business units.
- Policy Owner. The IRS Chief Human Capital Officer (CHCO) is the policy owner for this IRM.
- Program Owner. The Human Capital Office (HCO), Talent Acquisition (TA), is the program owner for this IRM.
- Primary Stakeholders. The HCO, Compliance and Communications (C&C), and TA are the primary stakeholders for this IRM.
- Program Contact. The HCO, TA, is the program contact for this IRM.
- This IRM is part of the Servicewide effort to provide IRS Human Resources practitioners with the most current employment policy and guidance.
- This policy implements merit-based employment practices in accordance with applicable laws, regulations, and Executive Orders (EO) governing federal hiring. Applicants must meet all requirements for competitive appointment and promotion based on job-related criteria and qualifications.
- The employment guidance in this IRM applies to all IRS organizational components and employees, unless otherwise stated.
United States Code (USC):
- 2 USC 1311, Rights and Protections under Title VII of Civil Rights Act of 1964, Age Discrimination in Employment Act of 1967, Rehabilitation Act of 1973, and Title I of Americans with Disabilities Act of 1990
- 3 USC 112, Detail of Employees of Executive Departments
- 5 USC 2301, Merit system principles
- 5 USC 2302, Prohibited Personnel Practices
- 5 USC 3110, Employment of Relatives
- 5 USC 3112, Disabled Veterans; Noncompetitive Appointment
- 5 USC 3310, Preference Eligibles; Examinations; Guards, Elevator Operators, Messengers and Custodians
- 5 USC 3331, Oath of Office
- 5 USC 3341, Details; within Executive or Military Departments
- 5 USC 9510, General Workforce Staffing
- 18 USC 208, Acts Affecting a Personal Financial Interest
- 31 USC 1535, Agency Agreements
- 42 USC 21, Civil Rights
Code of Federal Regulations (CFR):
- 5 CFR 213, Excepted Service
- 5 CFR 300, Employment (General)
- 5 CFR 310, Employment of Relatives
- 5 CFR 315, Career and Career-Conditional Employment
- 5 CFR 316, Temporary and Term Employment
- 5 CFR 330, Recruitment, Selection, and Placement (General)
- 5 CFR 332, Recruitment and Selection Through Competitive Examination
- 5 CFR 335, Promotion and Internal Placement
- 5 CFR 352, Reemployment Rights
- 5 CFR 353, Restoration to Duty from Uniformed Service or Compensable Injury
- 5 CFR 2635, Standards of Ethical Conduct for Employees of the Executive Branch
- 31 CFR 0, Department of the Treasury Employee Rules of Conduct
- 48 CFR 37, Service Contracting
Other:
- Delegation Order (DO) 6-2, Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service
- DO 6-24, Delegation of Authorities to Initiate and Approve Personnel Actions
- IRM 10.5.1, Privacy and Information Protection, Privacy Policy
- Treasury Order 102-01 Delegation of Authority Concerning Personnel Management PDF
- The IRS CHCO is the executive responsible for this IRM and overall IRS Employment (General) policy.
- The HCO, C&C, is responsible for developing, maintaining, and publishing content in this IRM.
- The HCO, TA provides products and services that support business unit efforts to identify, recruit, hire, and advance a workforce that meets the requirements for competitive appointment and promotion to achieve current and future organizational performance goals.
- Supervisors of IRS employees are responsible for complying with recruitment, staffing, and employment action requirements by coordinating with HCO, TA, and following competitive and noncompetitive procedures in accordance with applicable laws and regulations.
- 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.
- The HCO, C&C, collaborates with other HCO organizations and IRS stakeholders to support education and outreach activities related to Employment (General).
The following list includes definitions used throughout the IRM.
- Advocacy: Speaking in favor of, referring, recommending, or endorsing a relative for hiring, promotion, or any other employment benefits, as interpreted by the Merit Systems Protection Board.
- Calendar Days: The number of days used to calculate the duration of time-limited promotions and details.
- Chain of Command: The line of supervisory personnel that runs from a public official to the head of the agency.
- Conflict of Interest: Where a manager is a relative of, or has a covered relationship with, an individual seeking employment, advancement, or promotion, etc., with the IRS, and where the manager determines that the circumstances would cause a reasonable person with knowledge of the relevant facts to question their impartiality in the matter.
- Covered Relationships: A person who is a member of the employee's household or a relative with whom the employee has a close personal relationship.
- Excepted Service: A term used to describe civil service positions that are excepted from the competitive service by statute, Executive Order, or OPM action, and are not in the Senior Executive Service.
- Managers: Frontline managers, department managers, senior managers, and executives.
- Merit Promotion: A placement made under the authority of 5 CFR 335.
- Nepotism: An employee’s use of influence or power to appoint, employ, promote, advance, or advocate for appointment, employment, promotion, or advancement in or to a civilian position in an agency for a relative.
- Public Official: An officer, a member of the uniformed service, an employee and any other individual vested with the authority by law, rule, or regulation, or to whom the authority has been delegated, to appoint, employ, promote, or advance individuals, or to recommend individuals for appointment, employment, promotion, or advancement in connection with employment in an agency.
- Relative: An individual related to the public official as father, mother, son, daughter, brother, sister, uncle, aunt, first cousin, nephew, niece, husband, wife, father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law, stepfather, stepmother, stepson, stepdaughter, stepbrother, stepsister, half-brother, or half-sister.
The following table contains acronyms used throughout the IRM:
Acronym Definition CFR Code of Federal Regulations GPPA Guide to Processing Personnel Actions HCO Human Capital Office HOPS Hiring Operations OPF Official Personnel Folder OPM Office of Personnel Management PII Personally Identifiable Information TA Talent Acquisition TIG Time-In-Grade USC United States Code
This list contains guidance not in the USC, CFR, or other authoritative policies:
- Federal Acquisition Regulation (FAR)
- Form 13362, Consent To Disclosure of Return Information
- IRM 10.5.1, Privacy and Information Protection, Privacy Policy
- Office of Personnel Management (OPM) Guide to Processing Personnel Actions
- Standard Form 61, Appointment Affidavits
- The effective date of an appointment action cannot be made prior to the appointing officer’s approval date. Relevant case law may be found in the OPM GPPA, Chapter 3 PDF, Figure 3-1, Comptroller General (CG) Decisions Concerning Effective Dates. The backdating of appointments before the actual date of approval by the appropriate appointing official constitutes falsification of public records.
- Appointments may be made only by the official having the delegated authority. The selection itself must be approved by the official with the delegated authority DO 6-24.
- The OPM GPPA, Chapter 3 PDF, Subchapter 4, and the Job Aid specify the required appointment documents. The HCO, TA and Executive Services Division have responsibility for prescribing any other forms used for various appointment actions.
- Standard Form 61, Appointment Affidavits, will be executed according to instructions in OPM GPPA, Chapter 3: General Instructions for Processing Personnel Actions PDF, Subchapter 4 and the Job Aid.
- The delegations of authority to administer appointment oaths are contained in DO 6-2 (formerly DO-27, Rev. 14), Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service. Whenever feasible, the oath of office should be administered by a higher level official to ensure the employee’s obligations are established in an impressive and meaningful manner.
- Service computation date data review will be performed according to OPM GPPA PDF.
- Pay rate will be determined under appropriate OPM regulations.
- Health insurance will be offered, if applicable, through the Federal Employees Health Benefits Program (FEHB). See the Federal Employees Health Benefits Handbook for Personnel and Payroll Offices.
- Life insurance will be offered, if applicable, through the Federal Employees Group Life Insurance Program (FEGLI). See the Federal Employees’ Group Life Insurance Handbook PDF for Employees, Annuitants, Compensationers and Employing Offices.
- Standard Form 1152, Designation of Beneficiary (for Unpaid Compensation), and Standard Form 2823, Designation of Beneficiary (for Life Insurance), will be provided to employees. One copy will be filed in the Official Personnel Folder (OPF) and one copy will be given to the employee.
By law, every appointee must swear to or affirm the oath of office. In some circumstances, an appointee may request religious accommodation when taking the oath of office.
- The 5 USC 3331, Oath of Office, requires new appointees to swear or affirm the oath of office before entering on duty with the federal government.
- The Supreme Court has held that the federal government cannot condition employment on taking an oath that infringes on rights guaranteed by the Constitution, and there are no statutory prohibitions on modifying the oath consistent with applicable law. The oath requires the appointee to act loyally, support the Constitution, and faithfully discharge the duties of the office.
- 42 USC 21, requires employers to accommodate sincerely held religious observances, practices, and beliefs unless the accommodation would create an undue hardship on business operations. Accommodations may include modifying the language of the oath of office or administering the oath without the presence of the American flag. Undue hardship determinations are made on a case-by-case basis.
When a new appointee requests to modify the oath of office based on sincerely held religious beliefs, the appointing office may approve either of the following modifications to the oath of office:
- I, name of applicant, do solemnly swear (or affirm) that I will support and uphold the Constitution of the United States; that I take this obligation freely, without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties of the office on which I am about to enter.
- I, name of applicant, will abide by the Constitution of the United States. I take this obligation freely without any mental reservation or purpose of evasion and will well and faithfully discharge the duties of the office on which I am about to enter.
- Display of the flag during the oath of office is optional.
- If these modifications are unacceptable, the appointee will be asked to submit their specific objection(s) to the oath in writing and request alternative acceptable language.
- The appointee must be notified in writing that their written objection(s) and request for alternative language will be reviewed and considered, and they may not enter-on-duty until a final decision regarding the alternative language to the oath has been made.
- The request must be submitted to HCO, TA, for review and determination in coordination with HCO, C&C. The request may require General Legal Services (GLS) consultation for the final decision.
- The appointee must be notified in writing once a final determination has been made.
- The IRS mission is the enforcement of Federal tax laws. Prospective and current employees are required to fully comply with all federal, state, and other local tax laws.
- Prospective employees (permanent, temporary, and term) who fail to abide by federal, state, and local tax laws may be subject to non-selection.
- To determine whether applicants are compliant with applicable laws concerning Federal tax filing and paying, all applicants will be asked to complete Form 13362, prior to entry on duty. Servicing HCO, TA, HOPS are responsible for establishing procedures for processing Form 13362. Pre-employment inquiries (including Form 13362) are filed in the recruitment file, not in the Official Personnel Folder (OPF), as outlined in Guide to Personnel Record Keeping.
- A public official may not appoint, employ, promote, or advocate appointment or employment to a civilian position in the agency in which he is serving or over which he exercises jurisdiction or control of any individual who is a relative of the public official (5 USC 3110).
OPM prescribes regulations authorizing the temporary employment of relatives under certain conditions. These exceptions are applicable only when necessary to meet critical needs that emerge as a result of an emergency posing an immediate threat to life or property, or a national emergency. In these situations, a public official may employ relatives to meet critical needs without regard to the legal restrictions.
IRS managers must take the following steps to prevent nepotism (appointing, employing, promoting, advancing, or advocating for appointment of relatives); violations of law, rule, or regulations; and the perception or appearance of nepotism.
- Consult the IRS Deputy Ethics Official (DEO), in the Office of Chief Counsel, GLS, about any potential conflict of interest.
- Report a relationship that may present a conflict of interest, via the chain of command, within 48 hours after becoming aware of the potential conflict of interest involving the supervision of a relative. Higher-level managers will work with leadership to determine the appropriate course of action.
- Take reasonable action to prevent nepotism and avoid the appearance of favoritism or special privilege in hiring and employment practices. Employment practices include granting awards, issuing performance appraisals, promoting, providing other desirable benefits, or taking other desirable actions with respect to a relative. IRS managers should also refrain from advocating for relatives with respect to any employment practices.
- Recuse themselves from involvement in any matter (for example, interview panels, disciplinary decisions, monetary decisions) that involves a relative or other person with whom the manager has a covered relationship, or which could be construed as showing favoritism.
- Follow the conduct policy directives in the 5 CFR 2635, 5 CFR 3101, 31 CFR 0, 5 CFR 735, 18 USC 202 - 18 USC 209.
- First-level initiating officials and second-level approving officials cannot have a relative reporting to them within their chain of command. Third-level managers and above, not in HCO, may have a relative in their chain of command if there are at least two supervisory levels between the manager and the employee and the manager complies with the steps provided above. They must disclose the relationship and recuse themselves from any personnel action/decision affecting their relative.
These are examples of First- and Second-level Managers:
- First-level Manager – Team Manager/Supervisor (i.e., Taxpayer Services (TS), (W&I), Submission Processing (SP)) cannot have a relative reporting to them within the organization over which they exercise jurisdiction or control.
- Second-level Manager – Department Manager (i.e., TS, SP) cannot have a relative reporting to them or a subordinate manager, at any level below, within the organization over which they exercise jurisdiction or control.
These are examples of Third-Level Managers and Above, not in HCO:
- A senior manager (third-level) may have a relative in their chain of command who works under a first-level manager.
- An executive (fourth-level) may have a relative in their chain of command who works under a first or second-level manager.
Note:
This is only acceptable if the manager complies with the Five Steps to Prevent Nepotism listed above.
Managers who serve as first-level initiating officials or second-level approving officials, as indicated in Servicewide DO 6-24, are prohibited from the following within the organization over which they exercise control:
- Participating in the ranking, interviewing or selection process when a relative is listed on the certificate. Refer to IRM 6.335.1.8.15
- Appointing or employing a relative under external hiring authority (i.e., Direct Hire)
- Promoting or advancing a relative competitively or noncompetitively
- Reassigning a relative competitively or noncompetitively
- Issuing any awards, bonuses, recognition, etc. to a relative
These are examples of Decision-making Prohibited by Managers:
- A first-level manager cannot participate in the ranking process when a relative has applied for the vacancy announcement.
- A second-level manager cannot participate on the interview panel when a relative is listed on the certificate.
- A second-level manager cannot request that a first level manager promote a relative.
- A third-level manager cannot approve any personnel decisions for a relative if an action requires approval at a higher level, i.e., awards, etc.
- IRS managers cannot advocate for the appointment, employment, promotion, advancement, or benefit of a relative within or outside their chain of command.
- The IRS must ensure managers do not influence or advocate for favoritism anywhere within IRS and the Department of Treasury, including outside the employee’s chain of command. Moreover, the Standards of Ethical Conduct prohibit all employees from using their public office for their own private gain, or the private gain of others, including a relative. Reference 5 CFR 2635.101(b)(7).
These are examples of Prohibited Advocacy by IRS managers:
- A senior manager in Large Business & International (LB&I) cannot send the resume of a relative to a second-level manager in the Chief Financial Officer organization for consideration as a name request for an external direct hire announcement.
- A second-level manager in Small Business/Self-Employed cannot recommend (speak in favor of) a relative to a first-level manager in LB&I for consideration for promotion under an internal merit promotion announcement.
- A senior manager in Tax Payer Services cannot recommend a second-level manager in Customer Assistance, Relationships and Education grant an award to a relative.
This is an example that is not considered a violations of advocacy by IRS managers:
- IRS managers can inquire about employment opportunities, job announcements, or application procedures for a relative.
- Under 18 USC 208, an employee may not participate personally and substantially in a particular matter that would impact their own or imputed financial interests. Examples of a particular matter include a performance evaluation, promotion, or bonus award. Relevant here, the financial interest of a spouse and minor child are imputed to the employee. Notably, 18 USC 208 applies to a more limited class of family members than 5 USC 3110.
- Further, presuming the above restriction is not triggered, under the Standards of Ethical Conduct, employees may not, absent supervisory authorization, participate in a particular matter that is likely to have a direct and predictable effect on the financial interest of a member of the employee’s household or where someone with whom the employee has a "covered relationship" or represents a party to such matter. Refer to 5 CFR 2635.502 for more information on personal relationships and covered relationships; and 18 USC 208 on acts affecting a personal financial interest.
- In circumstances that implicate only the federal ethics regulation governing impartiality, under 5 CFR 2635.502, an employee may seek supervisory approval to participate in the matter. In considering the interpretation or application of the ethics rules, related statutes, or other ethical questions, an IRS Manager must seek the assistance of their supervisor, or the Office of Chief Counsel. The Associate Chief Counsel, GLS, can assist IRS managers and employees with advice regarding interpretation or application of the ethics rules, related statutes, or other ethical questions.
These are examples of personal matters that may raise a financial conflict and/or appearance of bias in a covered relationship:
- A senior manager cannot recommend that a second-level manager grant an award, bonus, or incentive to an employee who is a member of their household (relative or not).
- A second-level manager cannot approve an award, bonus, or incentive for an employee who is a member of their household (relative or not). They must recuse themselves from the process.
- A first-level manager cannot initiate a promotion action for an employee who is a member of their household (relative or not). They must recuse themselves from the process.
- A manager may not participate in a performance appraisal for a member of their household (relative or not).
- All managers are required to attend annual training on the PPP, which includes nepotism and advocacy guidance. This management training addresses how to recognize, report, and avoid nepotism and advocacy. It also advises officials that employees must be protected from retaliation and reprisal when they report what they reasonably perceive as nepotism. For more information refer to IRM 1.2.1.2.6.
- The IRS will hold managers accountable for misuse of their authority, and violations of PPP, including but not limited to nepotism and advocating the employment or promotion of a relative in violation of 5 CFR 310; violations of 18 USC 208; or the IRS Ethics Handbook.
- For further guidance, see IRS Manager’s Guide to Penalty Determinations and contact Workforce Relations and Performance.
- In addition to any discipline the IRS may impose, the MSPB may impose disciplinary actions and/or penalties for violations of nepotism to including reprimand, suspension, demotion, or removal of the offender from Federal employment; prohibiting the offender from working for the Federal Government for up to five years; and imposing a fine of up to $1000, per 5 USC 1215 (a)(3). In addition, violations of the financial conflict of interest statute, 18 USC 208, carries the risk of criminal penalties.
Due to HCO’s role in personnel administration and human capital management for the IRS, managers within the HCO are held to a higher standard of professionalism, integrity, and accountability to prevent nepotism and reduce any appearance of potential impropriety and must comply with the following policy:
- HCO managers, including executives, cannot have a relative or other individual with whom they have a covered relationship within their chain of command.
- If this situation arises, the IRS will take appropriate measures to reassign the HCO manager or executive to another office outside the chain of command of the relative or the individual with whom the manager has a covered relationship. Placement will be determined on a case-by-case basis. Placement may be within or outside of HCO.
- All HCO managers must self-report relatives who currently work in HCO, and report future hiring of relatives or covered relationships to their direct supervisor no later than 48 hours of becoming aware.
Future reassignments will be assessed when managers self-report any relatives or covered relationships who work in HCO.
Note:
Per 5 CFR 330.502, agencies must wait at least 90 calendar days after an employee's latest non-temporary competitive appointment before promoting, transferring, reinstating, reassigning, or detailing an employee to a different position or geographical area. The 90-day restriction does not apply to internal movement under the merit promotion plan.
These are examples of chain of command prohibitions within HCO:
- Executives – IRS Human Capital Officer, Deputy Human Capital Officer, HCO Chief of Staff cannot have relatives work at any level in the HCO.
- Executives - Office Directors cannot have relatives work at any level below them within the organization over which they exercise jurisdiction or control (i.e., HCO, C&C).
- Division Chiefs cannot have relatives work at any level below them within the organization over which they exercise jurisdiction or control (i.e., HCO, C&C, Policy Office (PO)).
- Second-level Managers – Associate Directors cannot have relatives work at any level below them within the organization over which they exercise jurisdiction or control (i.e., HCO, C&C, PO, Staffing and Compensation).
- First-level Managers – Branch Chiefs cannot have relatives work within the organization over which they exercise jurisdiction or control (i.e., HCO, TA, HOPS).
- Faculty members holding full faculty status from accredited colleges and universities in scientific, professional or analytical positions may be employed on a temporary or part-time basis when their special qualifications are required.
5 CFR 316.402(a) and 5 CFR 213.3102(o)appointments are the two OPM authorities most commonly used for appointing faculty members.
- Under 5 CFR 316.402(a), appointments can be made in one year increments and extended for one additional year.
- Under 5 CFR 213.3102(o), appointments are restricted to 130 working days a year. A one-hour workday counts as one work day towards the 130 day limit.
- Guidance on requirements for suitability investigation for appointment of faculty members is contained in IRM 6.731.1.
- Use of private sector temporaries is governed by 5 CFR 300.501- 5 CFR 300.507. Private sector temporaries are employees contracted from a temporary help service firm; they are not government employees.
Temporary help service firms supervise and pay the private sector temporaries. Full supervisory controls rest with the firm. IRS personnel may not perform supervisory activities such as:
- Writing performance appraisals
- Hiring
- Rewarding
- Promoting
- Disciplining
- Firing
IRS personnel may:
- Conduct orientations
- Provide technical instruction
- Assign tasks
- Review work products so that the private sector temporary may properly perform under the government’s contract with the firm
Private sector temporary services may be appropriate when one of the following situations exist:
- There is a temporary absence of an employee because of a personal need 5 CFR 300.503(a)(1)
- There is temporary work that cannot be delayed because of critical need
Private sector temporary services shall not be used:
- In lieu of recruitment and hiring for permanent appointment under civil service laws
- To displace a federal employee
- To bypass controls on employment levels
- In lieu of appointing a surplus or displaced federal employee as required by Career Transition Assistance Plan (CTAP) policies
- The time limit on the use of a private sector temporary is 120 workdays in a single situation. An extension may be granted, if the situation continues, to the maximum limit of 240 workdays.
- According to 5 CFR 300.504(b) an individual temporary help service firm employee may work at a single IRS headquarters or field office no more than 120 workdays in a 24-month period. An individual may work up to a maximum of 240 days where using the services of the same individual for the same situation will prevent significant delay.
- The Department of Treasury (Treasury) delegated to the heads of bureaus the authority to obtain services of private sector temporaries through procurement arrangements with temporary help service firms. The Chief Executive Officer (CEO) of the IRS redelegates the authority to approve the use of private sector temporaries, during both peak and non-peak hiring periods for any dollar level, to members of the IRS senior leadership team who report directly to the CEO.
- This authority cannot be redelegated.
- Prior to requesting any dollar level procurement involving a private sector temporary, the requesting office shall obtain a signed authorization from the appropriate authority listed above.
The authorization request package must include all of the following:
- An explanation of the compelling or critical short-term situation, including the number of temporaries and the timeframe needed
- Statement of Work and funding document is recommended
Personnel certification statement(s) indicating compliance with the requirements of 5 CFR 300
- The requiring office must send the authorization request to the servicing HCO, TA, and HOPS for coordination and further processing for approval.
Details are governed by 5 USC 3341, 5 CFR 300.301, and Treasury guidance.
Note:
Details for more than 120 days to a higher graded position or to a position with higher promotion potential is found at 5 CFR 335.103(c)(ii).
- Details between agencies are procurement actions requiring interagency agreements under the Economy Act, 31 USC 1535. Interagency agreements must be processed in accordance with the FAR . The HCO, TA, HOPS ensures compliance with current regulations and policies on details.
Details to the White House (including potential extensions) require prior approval from the Treasury. Requests for details of this type must be submitted through the appropriate channels to the IRS Chief Human Capital Officer (IRS CHCO). The following information must be submitted to Treasury, Office of the Deputy Assistant Secretary for Human Resources and Chief Human Capital Officer (DASHR/CHCO), at least two weeks in advance of the proposed effective date:
- Name, title, grade, and series of employee proposed for detail
- Name of the organization to which detail is proposed
- Nature of the detail
- Duration of the detail
- Whether the detail is reimbursable or non-reimbursable
- If non-reimbursable, supporting justification (e.g., description of benefit to loaning bureau or to the Treasury)
- The special statutory authority at 3 USC 112, allows for details of Federal employees to the White House, the Executive Residence at the White House, the Office of the Vice President, the Domestic Policy Staff, and the Office of Administration. Details of employees to these offices are generally on a non-reimbursable basis. However, beginning on the 181st day of a detail the office must reimburse the agency if the employee performs work that would otherwise be performed by the regular employees of those offices. Details to the National Security Council are not covered by this rule and therefore, like other details, are reimbursable from inception unless they meet an exception above for being non-reimbursable.
Details to Congress (to include potential extensions) require prior approval from the Treasury. Requests for details of this type should be forwarded through the HCO, TA to the IRS CHCO. Employees selected for Details for the Office of Legislative Affairs and Capital Hill Fellowship Programs covered under training regulations do not require Treasury approval. Details to Congress can only be made to Committees, not to staff offices of Members of Congress. The following information must be submitted to the Treasury Office of Human Capital Strategic Management:
- Name, title, grade, and series of the employee proposed for detail
- Name of the Committee to which the individual will be detailed
- Duration of the detail
- Nature of the detail
- A copy of the written approval from the Committee on House Oversight (if detailed to a House Committee) or from the Senate Committee on Rules and Administration (if detailed to a Senate Committee)
- Whether the detail is reimbursable or non-reimbursable
- If non-reimbursable, supporting justification (e.g., description of benefit to loaning bureau or to the Treasury)
- The IRS, Office of legislative Affairs, obtains the written approval from the appropriate Senate or House committee.
- When written approval is received from the Director, Human Capital Strategic Management, the HCO, TA, will provide notification to the Office of Legislative Affairs and the business unit.
- Reports on details to the White House, Congress, other agencies, and international organizations may still be required by Treasury; therefore, the business units will need to continue to maintain records of such details.
In accordance with 5 USC 3341(b), details must be initiated or extended in 120-day increments. Under the provisions of 5 USC 9510, IRS managers may detail employees among offices of the IRS without regard to this 120-day limitation in accordance with the following provisions:
- Details both competitive and non-competitive may be made in one-year increments for up to three years, with the approval of the servicing HCO, TA, HOPS for the second and third year extensions.
- Requests for extensions of details beyond three years may be submitted with written justification from the business unit's Embedded HR Director through the HCO, TA to the IRS CHCO for approval. The justification must establish a business case for the extended detail and the lack of available alternatives.
- All details will be documented and processed with a Personnel Action Request (PAR). OPM’s GPPA PDF contains instructions on documentation.
- Time-in-grade (TIG) restrictions (5 CFR 300 (F)) prevent excessively rapid promotions by setting minimum periods that employees must serve at each grade level.
- Candidates for positions with the IRS should be advised of the TIG restrictions in order to prevent poor morale and unnecessary turnover due to misunderstandings related to the rate of progression into higher graded positions.
- Advancement: A promotion (permanent or temporary (competitive or noncompetitive)) or any type of appointment resulting in a higher rate of basic pay. The promotion can be based on the reclassification of an employee's position because of additional higher grade duties, classification error, or a new classification standard; and temporary appointments. It does not include detail actions because neither the grade nor rate of pay of the detailed employee changes.
- Competitive Appointment: An appointment based on selection from a competitive examination register of eligibles or under a direct hire authority.
Hardship To An Agency: A situation that involves serious difficulty in filling a position. For example:
- New legislation requires immediate implementation of a new or expanded research initiative and significant reorganization or retraining are the only alternatives to advancing a current employee who does not meet the TIG restrictions. An agency determines through a position classification audit that an employee has been performing higher grade duties but extensive management action otherwise would be required to correct the situation.
- A position at the next lower grade in the normal line of progression does not exist. (See IRM 6.338.1.14) This provision is intended to be used in filling vacancies and may not be applied to a career ladder promotion ( Exhibit 6.300.1-2. for mixed grade interval patterns).
- Mixed Interval Pattern: A career ladder of a position that does not fit the established pattern, such as a General Schedule (GS) -5, 6, 8,10 line of promotion instead of the standard GS-5, 6, 7, 8, 9, 10 line of promotion for a line of work that usually follows a one-grade interval pattern. When positions are properly classified, irregular promotion patterns would occur only in rare and unusual circumstances.
Inequity To An Employee: A situation or error which results in inequity to an employee. For example:
Position is upgraded without change in the employee's duties or responsibilities
Note:
This might result from a new classification standard, correction of a classification error, or a change in criteria required by the classification standard.
- A discrimination or administrative error prevented an employee from reaching a higher grade
- Non-Temporary Appointment: Any appointment other than a temporary or excepted appointment with a time limit of 1 year or less. Non-temporary appointments include career, career-conditional, term status quo, overseas limited term and indefinite, and excepted appointment without a specific time limit or with a time limit of more than 1 year.
- Positions covered are GS positions in the competitive service. This does not apply to competitive service positions outside the GS (such as WG and IR) or excepted service positions.
Persons covered under the TIG restrictions in the table, Exhibit 6.300.1-2., apply to an individual's advancement to a GS position in the competitive service if, at any time during the previous 52 weeks, the individual held a GS position:
- Under non-temporary appointment
- In the competitive or excepted service
- In the executive branch
- To establish promotion eligibility, an individual who has met the TIG restrictions also must satisfy all other appropriate requirements. Other requirements include qualification requirements, merit promotion program requirements, time-after-competitive appointment restriction, and any others that may apply.
- Waiting Periods - An individual subject to TIG must meet the provisions Exhibit 6.300.1-2. To determine which provision applies, decision is based on the position to be filled, not on an employee's current position.
Number of Advancements - A person who has a total of 52 weeks of creditable service at or above a particular grade may be advanced to any position one grade above that level (if otherwise eligible). The number of advancements an employee may receive, and the number of grades he or she may be advanced, are not limited so long as the employee satisfies the appropriate restriction each time.
Example: A GS-9 employee with 52 weeks prior non-temporary creditable service equivalent to the GS-11 level would meet the TIG restrictions for promotion from GS-9 to GS-11; immediately on promotion to GS-11, the employee would satisfy TIG for GS-12. Alternatively, this same employee would satisfy time in grade for promotion directly from GS-9 to GS-12.
- A Veterans Recruitment Appointment (VRA) appointee may be promoted, demoted, reassigned, or transferred in the same way as a career employee. As with competitive service employees, the TIG requirement applies to the promotion of VRAs.
- If an IRS VRA appointee is qualified for a higher grade, the Service may, at its discretion, give the employee a new VRA appointment at a higher grade up through GS-11 (or equivalent) without regard to TIG (See IRM 6.307.1).
- All Federal civilian service (except as provided in IRM 6.300.1.10.7) at the required or higher grade, or equivalent, is creditable towards the time periods required by 5 CFR 300.604.
This includes service:
- In the executive, legislative, and judicial branches
- In competitive and excepted positions (including the U.S. Postal Service)
- Whether immediately preceding the promotion or not
- In GS and other pay systems, including employment in a Federal non-appropriated fund (NAF) position
- Under a time-limited promotion and under any type of appointment, including interim and temporary appointments, except as provided in IRM 6.300.1.7.
- Service at the appropriate grade level is creditable without regard to an employee’s job series. Example: 40 weeks as a GS-0560-7 and 12 weeks as a GS-0501-7 together satisfy TIG for a GS-0501-9 position. Job series is a factor for qualifications purposes and this service may not satisfy the specialized experience requirement in the OPM's Operating Manual, Qualification Standards for General Schedule Position.
When a Federal employee is detailed to another position or set of duties, the time while on detail is credited at the grade of the employee’s position of record, not the grade of the position to which detailed.
- Conversely, an employee may be detailed to a higher grade position without meeting TIG.
- In situations where an employee receives experience credit based on a supervisor’s certification that the employee performed higher grade duties, this service is considered as the equivalent of a detail and is not creditable for TIG at the higher grade. However, this experience is creditable toward meeting any specialized experience required by the applicable qualification standard.
The following Non-GS Service situations must be considered:
- Prior Federal service in a non-GS position that meets the General Rule criteria in paragraph (1) above is creditable in meeting the TIG restrictions. Example: An employee with prior Federal Wage System (WG) service is not subject to the TIG restrictions on placement in a GS position, but the prior WG service would count towards time in the GS grade if it was at least equivalent to the GS grade.
- Credit Federal non-GS service at the equivalent GS grade. To determine the equivalent GS grade, compare an individual’s rate of basic pay with the GS representative rates in effect when the non-GS service was performed. Representative rate means the fourth step of a GS grade. (If the individual received an hourly rate of pay, multiply it by 2087 to obtain the equivalent annual rate.) The equivalent GS grade is the GS grade with a representative rate that equals the individual’s rate of basic pay. When the individual’s rate of basic pay falls between the representative rates of two GS grades, credit the non-GS service at the higher grade.
- Rate of basic pay means the rate of pay fixed by law or administrative action for the position held by an employee before any deductions and exclusive of additional pay of any kind, such as a night or environmental differential, retention allowance, interim geographic allowance, or locality based comparability payments.
- On January 1, 1980, the District of Columbia implemented an independent merit system. Prior to that, employment with the District of Columbia Government was under Federal civil service laws. Thus, both competitive and excepted service with the District of Columbia Government prior to January 1, 1980, is creditable for TIG purposes. In addition, for those District of Columbia Government employees who were converted to the District Government merit system on January 1, 1980, credit is given for District service up through September 25, 1980.
Non-creditable employment. Under internal Merit Promotion rules, employment with the following is not creditable for TIG purposes:
- Private sector
- Colleges and universities
- Military service
- Federal contractors
- International organizations
- State or local governments, except District of Columbia employment as described in paragraph (6) above
Employees who exercise restoration or reemployment rights have service credited as provided in 5 CFR 352 and 5 CFR 353.
Miscellaneous:
- Count time under part-time and intermittent work schedules on the basis of calendar time in a grade, the same as for full-time employees, regardless of the number of hours worked
- Give full credit for periods of paid leave and non-pay status (e.g., leave without pay, furlough, suspension)
- Credit service under grade retention at the retained grade level
- An exception to the TIG restrictions does not provide an exception to other applicable requirements, such as qualification standards or the merit promotion program.
For the following actions, an employee is not subject to the TIG restrictions:
- A current employee may be selected from an external (DEU or OPM issued) certificate of eligibles without regard to TIG. This action is processed as a conversion to a new appointment.
- An individual appointed under a noncompetitive authority is not subject to the TIG restrictions. For purposes of this chapter, a noncompetitive authority means a special appointing authority in law or Executive order not requiring selection from a competitive register. The noncompetitive appointment must be made in accordance with all requirements that apply to new appointments under that authority.
- Previously held grade. An individual may be advanced up to any grade he or she previously held under non-temporary appointment in the competitive or excepted service (merit promotion and other requirements must be met.) This includes a grade held under a time-limited promotion. If this service totals 52 weeks, the individual also could be advanced to the next higher grade in accordance with the table ( Exhibit 6.300.1-2.).
- Non-GS to GS. Refer to 5 CFR 300.605(b) for crediting service in positions not subject to the GS.
- Temporary Employment. An employee who has held only temporary appointments during the previous 52 weeks is not subject to the TIG restrictions.
- Training Agreements. An agency may establish a training agreement that provides for faster than normal promotions in occupations where the agency has a chronic or unusually severe shortage of qualified personnel. An employee promoted in accordance with a training agreement is not subject to the TIG restrictions. However, an employee may receive no more than two promotions in any 52-week period solely on the basis of one or more training agreements. (More than two promotions might result if an employee had been advanced prior to entry into the training program or if the employee had prior service to count toward meeting the TIG restrictions.) Agencies must submit to OPM through HCO, TA any requests for prior approval of any training agreement that provides for consecutive promotions at rates faster than allowed by the table in Exhibit 6.300.1-2.
Hardship or Inequity. An agency may approve an exception to the TIG restrictions in an individual meritorious case to avoid hardship to the agency or inequity to an employee. Under this provision, Treasury may approve the promotion of an employee who has fewer than 52 weeks service at the appropriate grade level. This authority is discretionary with Treasury. When a position at the next lower grade in the normal line of promotion does not exist, IRS may set the TIG restriction at a lower grade without prior approval from Treasury. Examples of conditions for its use are:
- An exception requires the prior approval of the agency head, who may re-delegate this authority to other agency officials
- An action may not be made effective before the approval date
- Agencies may not approve an exception to advance an employee more than three grades during any 52-week period (for example, a GS-7 employee may not be promoted above GS-10)
- Agencies may not approve an exception to correct a promotion found to be erroneous because the employee did not meet TIG restrictions when promoted. When an exception is made for a position that will be filled under the competitive procedures in 5 CFR Part 335, the vacancy announcement must contain the revised TIG restrictions
- The approval of an exception, including the basis for it, must be filed in the employee’s OPF
- OPM may approve a TIG exception to avoid hardship or inequity in individual meritorious situations not defined but consistent with the definitions in paragraph (8) above.
- Requests for Approval. Offices should send requests to HCO, TA, for forwarding to Treasury and OPM, as appropriate.
- The following discusses the relationship between the TIG restrictions and temporary appointments (appointment with a time limit of 1 year or less in the competitive or excepted service).
Temporary appointment subject to TIG. An employee must meet the TIG restrictions at the time of a temporary appointment only if, at any time during the previous 52 weeks, they held a GS position:
- Under non-temporary appointment
- In the competitive or excepted service
- In the executive branch
Such an employee may be covered by an exception in IRM 6.300.1.10.6.
- An employee who has held only temporary appointments during the previous 52 weeks is not subject to the TIG restrictions, regardless of the type of appointment authority used.
Temporary employment above the grade of an employee’s subsequent non-temporary competitive appointment is credited at the grade of the non-temporary competitive appointment. Once the employee has served 52 weeks in pay status under the non-temporary competitive appointment, the temporary service is credited at its actual grade level. The purpose of this rule is to protect the integrity of the competitive examining system. It helps prevent competitive appointments from lower grade registers, with immediate re-promotion back to the higher grade held under temporary appointment.
Example: An employee receives a career-conditional appointment to a GS-7 position based on selection from a competitive register. Previously, the employee had served at GS-11 for 2 years under temporary appointments. On appointment from the register, the employee’s temporary GS-11 service is credited at the GS-7 level. After serving 90 calendar days and meeting the time-after-competitive appointment restriction, the employee will be eligible for a GS-9 position with a two grade interval promotion pattern. Finally, after serving 52 weeks in pay status under the career-conditional appointment, the employee’s temporary service is credited at the GS-11 level, thus satisfying TIG for advancement to GS-12.
- For provisions of this rule (5 CFR 300.605(c)). "Pay status" is defined as actual time in work status rather than time on the rolls. All other 52-week time periods required by 5 CFR 300.601, are met by time on the rolls in either a pay or non-pay status.
- This rule does not apply to crediting prior temporary service in a reinstatement, VRA appointment, or noncompetitive appointment, such as those in 5 CFR 315. For these actions, prior temporary service is credited at the actual grade served from the effective date of the reinstatement or noncompetitive appointment.
The following regulations may be relevant to TIG depending on the situation:
- Competitive registers - 5 CFR 332
- Excepted appointments - 5 CFR 213
- Merit promotion program requirements - 5 CFR 335
- OPM's Qualification Standards for General Schedule Positions
- Reinstatement - 5 CFR 315.401
- Temporary employment - 5 CFR 316 and 5 CFR 213
- Time-after-competitive appointment (TACA) restriction - 5 CFR 330(E)
- This guidance ensures appropriate handling of all litigation, grievances, arbitrations and information requests with potential Servicewide impact and provides a process for requesting a determination of risk to the Service and/or for designating the appropriate subject matter expert (SME) to represent the Service as an expert witness and/or to provide case support.
- Grievances, arbitrations, litigations, and information requests that are, or are likely to be a substantial risk analysis are forwarded to the HCO, TA, for final determination and to identify the appropriate HCO, TA SME to represent the agency.
Grievances and information requests that are specifically related to operational issues or those determined not to be a Servicewide risk will continue to be handled locally. Examples are:
- Qualification disputes
- Application timeliness
- Adjudication of veterans preference
- Non-selection based on selection of another BQ candidate or performance appraisal disputes
- Local settlement agreements
- Information requests that do not involve protected information or is unlikely to result in later grievances
- All information requests received by the HCO, TA, HOPS from GLS, for unsanitized information to carry out their official responsibilities may be released by HCO, TA, HOPS.
Prior to releasing the information, the HCO, TA, HOPS must ensure that the requestor has provided the following:
- Name of the complainant
- Nature of the complaint (grievance, type of discrimination, etc.)
- Need for unsanitized information as related to the requester’s official duties
- The request can be received by email. The HCO, TA, HOPS must file a copy of the request in the vacancy announcement package.
- At no time should protected information and unsanitized documents be released to the requester without a Form 3210, Document Transmittal. The following statement must be attached to the Form 3210: "This transmission contains information that is confidential or legally privileged. The information is intended only for the use of the individual(s) or entity requesting the information. Since unsanitized information is necessary for the requestor to carry out their official responsibilities, once released, the requestor will assume full responsibility for protecting any Personally Identifiable Information (PII) from unauthorized use, access, disclosure or sharing. If you are not the intended recipient, you are hereby notified that disclosure, copying, distribution or the taking of any action in reliance on the contents of such information is strictly prohibited. If you have received this transmission in error, please notify the requestor immediately."
- A copy of Form 3210 must be filed in the vacancy announcement package to document who received the unsanitized information. A signed acknowledgement from the recipient of the unsanitized information must also be filed in the vacancy announcement package.
- If the information is forwarded by email, all documents must be encrypted prior to release and the Form 3210 must be noted with the statement in (4) above.
- Inquiries and/or information requests from third party sources, e.g., non-IRS offices/agencies to employment offices must be forwarded to the HCO, TA.
- A grievance is not required to constitute a third party request.
- Written requests for risk to the service and/or SME determination should go through HCO, TA.
- The written requests should include pertinent information needed to determine the risk to the Service and to identify a SME to represent the case, as appropriate.
- To expedite the request through email, identify the request by indicating in the subject line "Request for Risk to Service and/or SME Determinations."
The determination and guidance from the HCO, TA, could be delayed if all of the following information is not provided:
- Copy of the grievance and/or information request
- Outline of research completed including comprehensive background information, current practice, chronology of events, and risk factor (errors made and what happened)
- Information has already been provided and to whom
- SME recommendation and why
- POC(s) for more information
- Other information pertinent to the issue that may be useful in making a final determination
- Once a determination has been made, the HCO, TA, HOPS, will be notified of the final decision to include the designated SME to represent the Service.
- If it is determined the grievance does not have Servicewide impact, the request will be returned indicating the final outcome of the review and as appropriate, the name of a point of contact to assist with any policy questions that may arise until the case is resolved.
Use of Private Sector Temporaries - Suggested Personnel Certification
Due to (causative factor), (Organization) requires the use of (number) temporary private sector employee(s) to assist in the (Nature of Project) starting as soon as possible through (anticipated termination date). The initial requirement will be for 120 days (and will require an additional 120 days, if applicable).
In accordance with 48 CFR 37.112
I certify that:
a. There are no government employees who can be reassigned or detailed without causing undue delay in their regular work.
b. There are no qualified candidates on the applicant supply file or re-employment priority list (both of which must provide preference for veterans) and no qualified veterans with a 30 percent or more disability (under 5 USC 3112, who are immediately available for Temporary appointment of the duration required).
(Title and Signature of HOPS Chief) (Date)
The following table summarizes time-in-grade (TIG) requirements:
| Position to be Filled | Restrictions** | Examples |
|---|---|---|
| Up to GS-5 | Candidate may advance up to two grades above lowest grade held within the past 52 weeks since last non-temporary appointment from register or direct hire. | An employee hired from register at GS-2 receives a new appointment, 6 months later, from register at GS-3. Employee meets TIG for GS-4 and 5. |
| GS-6 through GS-11. One- grade interval pattern (GS-6, 7, 8, 9, 10, 11) * | Candidate must have at least 52 weeks service in positions no more than one grade lower than position to be filled. | To meet TIG for a GS-7 secretary position, candidates must have at least 52 weeks of service no lower than GS-6. |
| GS-6 Through GS-11 Mixed grade interval pattern. *** | Candidate can meet TIG for Career Ladder positions by: a.) 52 weeks at each grade of the career ladder; or b.) 52 weeks at no more than the next lower grade of the career path. | A GS-6 employee is in career ladder of GS-5, 6, 8 although the job series normally progresses one grade at a time. Service at GS-6 satisfies TIG for promotion to GS-8 within the employee’s own career ladder. To satisfy TIG for a different GS-8 position with the normal pattern (GS-5, 6, 7, 8), the employee must serve 52 weeks no lower than GS-7. |
| GS-7, 9, 11 Two grade interval pattern (GS-5, 7, 9, 11)* | Candidates must have at least 52 weeks service in positions no more than two grades lower than position to be filled. | A GS-7 employee in a career ladder of GS-7, 9 must serve 52 weeks at GS-7 to meet TIG for promotion to GS-9. An agency establishes a career ladder of GS-7, 8, 9, 11 for an occupation that normally progresses GS-7, 9, 11. After serving 52 weeks at GS-7, the employee satisfies TIG for GS-9, regardless of the intervening GS-8 level. |
| GS-12, 13, 14, 15 | Candidates must have at least 52 weeks service in positions no more than one grade lower than positions to be filled. | To meet TIG for a GS-12 position, candidates must have at least 52 weeks of service no lower than GS-11. |