OPM retains jurisdiction for adjudicating suitability in all competitive service cases involving the issues listed below. Refer to 5 CFR 731.103 :

The table lists commonly used acronyms in this IRM:

Below are terms and definitions associated with this IRM:

The below provides additional guidance on suitability for employment and conducting investigations.

A risk level is determined for every IRS position during the classification process, which is completed by the HCO, TA, PM/C Office in collaboration with the appropriate IRS business unit. Each position is designated at the high, moderate, or low risk level based on the potential impact to the integrity or efficiency of the IRS. Access the Standard Position Description Library for position descriptions and respective risk level.

HCO, TA must verify the suitability position risk levels. Below are descriptions of each position risk level and examples of representative duties:

The position risk level must be recorded on the Optional Form 8, Position Description, and on the Standard Form 52, Request for Personnel Action. The risk designation must be recorded using the following codes:

The alpha code depicts:
N - Non-IT/Automated Information System Access.
C - IT/Automated Information System Access.

Privileged Access is defined as administrator or root access to domains that contain highly sensitive, critical information. Individuals in such positions (for example, system administrator, database administrator, network administrator) with this level of access have major program responsibilities and authorities that are critical to the IRS mission. If this information is compromised, it could potentially cause exceptionally serious damage to sensitive IT systems and to the national financial market. Examples of domains include but are not limited to:

OPM establishes the type of investigation required for each position risk/sensitivity designation. In 2015, OPM established Federal Investigative Standards to determine eligibility for logical and physical access, suitability for U.S. Government employment, fitness to perform work for, or on behalf of U.S. Government as a contract employee, and eligibility for access to classified NSI information or to hold a sensitive position. The table below shows the tiered investigation standards:

Appointees should have an investigation initiated before the appointment but no later than 14 calendar days after placement in the position. For appointments subject to investigation, refer to IRM 6.731.1.2. Below are examples of types of appointments and the requisite level of investigation:

If an employee’s position is changed to a higher position risk level due to promotion, demotion, or reassignment, the following will apply:

Employees in positions designated at the high or moderate risk level are subject to a reinvestigation no later than five years from the date of completion of their original investigation and every five years thereafter, unless the following occurs:

Suitability determinations must be based on the presence or absence of one or more specific factors (charges), such as:

HCO, TA, PS must also consider additional considerations to the extent they are deemed pertinent to the individual case, such as:

When an appointee is deemed unsuitable for employment during the pre-screening process and is erroneously allowed to enter on duty, the following will occur:

The suitability adjudication determines if an individual is suitable for federal employment. Adjudications are made with reference to the person’s:

When the IRS takes a suitability action against an applicant or appointee, a Notice of Proposed Action is prepared (see 5 CFR 731.402 ). The IRS must notify the applicant or appointee (hereinafter, the "respondent" ) in writing of the proposed action and the opportunity to request the materials relied upon. The notice must include:

HCO, TA must take the following action when issuing the notice of proposed action to the respondent:

If the respondent chooses to answer the notice, they may:

HCO, TA must review the respondent’s answer and make a final decision about their suitability for employment with the IRS. The final decision must:

When the IRS takes a suitability action against a person, that person may appeal the action to the MSPB. The decision by the MSPB is as follows:

When HCO, TA, PS deems an applicant or appointee unsuitable for employment based upon reasons in 5 CFR 731.202 , the IRS:

OPM retains the authority to issue government-wide debarments, where appropriate, and the authority to issue debarments in cases where there is evidence of specific types of conduct, which includes cases where there has been:

When there is evidence of the specific types of conduct, the IRS must refer these cases to OPM. When the IRS determines that a government-wide debarment by OPM may be an appropriate action, it must refer the case to OPM for debarment consideration. The IRS must make these referrals prior to a proposed agency debarment, but only after sufficient resolution of the suitability issue(s), through subject contact or investigation, to determine if a government-wide debarment appears warranted. If a government-wide debarment is warranted, OPM will:

When the IRS proposes a debarment against an applicant or appointee, they are entitled to due process. The IRS must:

If the IRS determines the individual’s character and conduct warrants debarment, the individual will be notified in writing of the final decision to debar them from all or specific covered positions within the IRS. The notice will include: