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Part 6. Human Resources Management

Chapter 10. Agency Accountability Systems

Section 1. IRS Personnel Staffing Accountability

6.10.1 IRS Personnel Staffing Accountability

Manual Transmittal

August 26, 2026

Purpose

(1) This transmits revised IRM 6.10.1, Agency Accountability Systems, IRS Personnel Staffing Accountability.

Material Changes

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

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

Effect on Other Documents

IRM 6.10.1, IRS Personnel Staffing Accountability, dated February 25, 2025, is superseded. HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, is incorporated herein.

Audience

All business units

Effective Date

(08-26-2026)

Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service

6.10.1.1 (08-26-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides IRS policy, standards, requirements and guidance relating to IRS personnel staffing accountability.
  2. Audience: Unless otherwise indicated, the IRS policy, standards, requirements, and guidance contained in this IRM apply to all business units.
  3. Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner for this IRM.
  4. Program Owner: The HCO, Talent Acquisition (TA) is the program owners for this IRM.
  5. Primary Stakeholders: The HCO, Compliance and Communications (C&C), and 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.
6.10.1.1.1 (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. Under EO 13197, dated January 18, 2001, the Office of Personnel Management (OPM) established the Human Capital Assessment and Accountability Framework (HCAAF) to promote government wide accountability for Merit Systems Principles (MSP). Federal agencies must establish and maintain an accountability system that includes all of the following:

    1. Sets standards for applying MSP
    2. Measures the agency’s effectiveness of the system
    3. Implements changes to improve deficiencies

     

  3. Effective April 11, 2017, OPM established a new rule creating the Human Capital Framework (HCF) to fulfill regulatory and policy requirements mandated by OPM and the Department of the Treasury (Treasury).
  4. The OPM HCF provides comprehensive guidance on strategic human capital management in the federal government and direction on human capital planning, implementation, and evaluation in the federal environment.
  5. The OPM HCF replaces the HCAAF.
6.10.1.1.2 (08-26-2026)

Authorities

  1. United States Code (USC):

     

  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

     

  3. Other:

     

6.10.1.1.3 (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 annual delegated examining 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. Supporting the IRS Internal Accountability Program of continuous improvement by actively participating in reviews and engaging in training activities
    4. Managing the IRS personnel staffing evaluation programs
    5. Conducting accountability reviews and assessments of the Delegated Examining Units (DEU) recruitment and hiring processes to ensure merit system principles, laws, regulations, and IRS/Treasury policies and procedures are followed
    6. Driving human capital recruitment and retention decisions by using the results of assessments to improve and correct talent management practices, policies, and procedures

     

  4. Employees are responsible for understanding the IRS mission and strategic goals, as well as the accountability associated with their position and annual performance plan.
  5. Supervisors of IRS employees are responsible for upholding merit system principles and other human capital (HC) laws, rules, and regulations and for promoting effective HC management throughout their organization.
6.10.1.1.4 (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.
6.10.1.1.5 (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.
6.10.1.1.6 (08-26-2026)

Terms

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

    1. Accountability Assessments: Standards for applying the merit system principles, measuring the effectiveness in meeting these standards, and correcting any deficiencies in meeting these standards.
    2. Internal Placement: A systematic means of selection for promotion and placement actions for internal candidates under the Merit Promotion Plan. This plan ensures promotions and other actions (competitive or noncompetitive) are based on statutory, regulatory, and contractual requirements.
    3. Delegated Examining Authority: The authority OPM delegates to agencies to fill competitive civil service jobs through a competitive process open to all U.S. citizens, including current federal employees.
    4. Delegated Examining Procedures: The external competitive hiring process that complies with civil service laws and regulations; provides fair and open competition to all applicants including veterans; recruits from all segments of society; and selects on the applicants’ competencies or knowledge, skills, and abilities (KSAs), per applicable rules of selection.
    5. Delegated Examining Units (DEUs): Offices of trained and certified Human Resources (HR) staff in Delegated Examining authority.

     

6.10.1.1.7 (08-26-2026)

Acronyms

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

    AcronymDefinition
    CFRCode of Federal Regulations
    DEOHDelegated Examining Operations Handbook
    DEDelegated Examining
    DEUDelegated Examining Unit
    HCFHuman Capital Framework
    HCOHuman Capital Office
    HOPSHiring Operations
    HRHuman Resources
    MPMerit Promotion
    MSPMerit System Principles
    PARPersonnel Action Request
    PEOProgram Execution Office
    QRQuality Review
    SMESubject Matter Expert
    TATalent Acquisition
    TARSTargeted Accountability Reviews
    USCUnited States Code

     

6.10.1.1.8 (08-26-2026)

Related Resources

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

    1. IRM 6.250.3, Delegated Examining Authority
    2. IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement
    3. OPM Delegated Examining Operations Handbook PDF

     

6.10.1.2 (08-26-2026)

The IRS Personnel Staffing Accountability Programs

  1. HCO, TA, establishes Servicewide personnel staffing accountability programs and procedures to fulfill effective and strategic management of external and internal placement programs of the HCF talent management human capital system.

  2. HCO, TA, is responsible for managing the IRS personnel staffing accountability programs and ensuring adherence to:

     

  3. The intent of the IRS Personnel Staffing Accountability Program is to drive human capital recruitment and retention decisions by using the results of assessment reviews to improve and correct talent management practices. The findings of the assessment reviews provide meaningful data to base initiatives and training to improve human capital talent management policy and procedures. It also ensures a level of accountability from leadership and management throughout the IRS.
  4. The accountability assessment reviews are coordinated and led by the Accountability Program Manager in HCO, TA, Program Execution Office (PEO).

  5. The IRS Personnel Staffing Accountability team members:

    • Are permanent staff from HCO, TA, PEO
    • Include subject matter experts (SMEs) on internal staffing, Delegated Examining (DE), and pay setting
    • Must be DEU certified Human Resource Specialists, at GS-12 level or above, trained to conduct accountability reviews

     

  6. The following types of PEO-led reviews are conducted to meet accountability assessment responsibilities:

    1. Internal Merit Promotion (MP) Oversight
    2. DE Oversight
    3. Self-Audit
    4. Targeted Accountability Reviews (TARS)

     

6.10.1.2.1 (02-25-2025)

Internal Merit Promotion Oversight Review

  1. The PEO Accountability Team will conduct accountability assessments on the Internal MP activities for each employment office on a rotational basis every three years on behalf of OPM. The scope of these assessments may include a comprehensive review of the entire program, or it may focus on one or several specific program areas where a need for such a review has been identified.
  2. These assessments/reviews ensure success in fulfilling human capital talent management initiatives. The Hiring Operations (HOPS) are notified in advance in writing of the schedule and the primary focus of the review.
  3. A report of the review is released to the appropriate employment office management and management officials within 60 calendar days of the audit date and will include findings, such as errors, violations, discrepancies, required actions, training needs, and best practices. The HOPS are required to provide a written response to the findings report within 60 calendar days of receipt. The response must identify corrective actions taken to address the compliance aspect of the report.
6.10.1.2.2 (08-26-2026)

Delegated Examining Oversight Review

  1. In partnership with OPM/Treasury, accountability assessments/audits of DE activities are conducted by the PEO Accountability Team every three years on behalf of OPM to ensure success in carrying out human capital talent management initiatives. The assessments focus on reviewing the recruitment and hiring processes of the DEU and ensure adherence to MSP, laws, regulations and IRS/Treasury policies and procedures. The assessments are an effective use of recruitment and retention practices that produce results and support the strategic management of IRS human capital talent.
  2. A report of the review is released to the appropriate HOPS management and management officials within 60 calendar days of the audit date and will include findings, such as errors, violations, discrepancies, required actions, training needs, and best practices. The DEU management and staff are required to provide a written response to the findings report within 60 calendar days of receipt. The response must identify corrective actions taken that will address the compliance aspect(s) of the report.
  3. An annual report of the audits conducted during a fiscal year is provided to Treasury and will include all findings, best practices, areas of improvement, and corrective actions taken to improve human capital strategies and program integrity. Treasury will report the results to OPM.
6.10.1.2.3 (08-26-2026)

Self-Audit Reviews

  1. Self-Audit Reviews of each HOPS are required annually and conducted by the PEO Accountability Team unless there is an Oversight or OPM Review scheduled for that office in that year.

    1. Self-audits are performed on MP, and/or DE announcements.
    2. The findings are sent to HOPS for corrections to be made within 30 days.
    3. A Review Close Out Memorandum with a summary of the findings is sent to the office participating in the review for conclusion and verification that the annual internal evaluation requirement has been met.

     

6.10.1.2.4 (02-25-2025)

Targeted Accountability Reviews

  1. Targeted Accountability Reviews (TARs) are conducted as needed to evaluate a specific aspect of the recruitment and staffing process, based on results of previous review findings. The evaluation of each TARS ensures regulatory compliance while supporting the IRS mission. Special programs that may be targeted for review are:

    • Career Transition Assistance Plan
    • Federal Employment of People with Disabilities
    • Hardship Program
    • Interagency Career Transition Assistance Plan
    • IRS Priority Placement Program
    • Pathways Programs
    • Priority Consideration Program
    • Qualification Analysis for Specific Series
    • Reassignment Preference Program
    • Recruitment Incentives
    • Reemployment Priority List
    • Superior Qualifications Analysis
    • Veterans Employment

     

  2. The IRS Personnel Staffing Accountability Program:

    1. Provides a method to evaluate each program.
    2. Identifies program errors.
    3. Addresses errors through training or other methods.
    4. Provides recommendations to improve the application and administration of these programs within employment offices.

     

  3. Issues identified are analyzed to target training needs and process improvement, and any findings are shared with the HOPS for corrective action.
6.10.1.3 (08-26-2026)

The IRS PEO Quality Review (QR) Team - Internal Hiring and Delegated Examining External Hiring Reviews

  1. The IRS established a Servicewide standardized quality review (QR) process to support the IRS Personnel Staffing Accountability Program. The QR process was developed for use by the HOPS while performing internal hiring and delegated examining external hiring activities.
  2. The PEO QR Team conducts real-time quality reviews of staffing and recruitment work from the hiring request submission to onboarding. The QR teams provide early feedback while issues can be corrected by reducing Internal Accountability Review findings. This promotes accountability, quality, and compliance in all phases of the staffing actions.

  3. The PEO QR team selects random staffing actions for four points of review:

    1. Job Opportunity Announcement - Review of the job announcement prior to releasing to USAJOBS.
    2. Pre-Certification - Review of qualifications, eligibility, and applicant lists prior to issuing selection certificates.
    3. Pay Setting - Review of pay setting for all selections prior to a firm offer.
    4. Personnel Action Request (PAR) - Review of the PAR before releasing to the National Finance Center.

     

  4. The reviewer uses a standardized QR checklist for the four points of review for consistent and measurable feedback to the HOPS.
  5. Management can evaluate the frequency and types of QR findings and determine corrective actions or training needs.
  6. The End of Year Accountability Review Report includes a summary of all reviews conducted during the year with findings and recommendations for action. Training materials are created based on the results to ensure the HOPS staff are provided with real-time training based on their needs to perform quality recruitment and staffing work.