Within the Office of Chief Counsel, competitive staffing of GS-15 and SES positions are handled through Executive Resources Boards (ERB). These boards, which consist of management officials, are responsible for reviewing applicants for these positions and making selection recommendations to the Chief Counsel.

There are two primary types of boards, National and Local, each of which has its own membership requirements as described in the following subsections.

It is the policy of the Office of Chief Counsel to hire and maintain a diverse workforce that is comprised of individuals having different racial, gender, religious, cultural, and educational backgrounds, work experiences and perspectives. We will strive to recognize this policy in our ERB activities.

Noncompetitive selection actions, such as the reassignment of a GS-15 or SES employee, may be exempted from the Board process when so authorized by the Chief Counsel and/or his designee. SES actions must, however, be approved by the General Counsel.

Vacancy announcements will normally be advertised for a period of at least four weeks. (SES announcements must be open for a minimum of 14 calendar days.)

Applicants must submit all application materials listed in the vacancy announcement within the prescribed time frames. These materials will normally include:

Applications will initially be screened for minimum qualification requirements by staff in the office of the Associate Chief Counsel (F&M). The applications of those candidates who are deemed eligible for the position will then be referred to the Board for a determination as to which candidates are best qualified for the position.

After considering the candidates' qualifications (including interviews if conducted), the Board chairperson will prepare a selection recommendation memorandum on behalf of the Board for submission to the Chief Counsel (and General Counsel for SES positions). This memorandum will document the Board’s decisions regarding which candidates were determined to be best qualified, in ranked order whenever possible, and their relative qualifications for the position, including any dissenting opinions.

If the Chief Counsel does not concur in the recommended selection, he/she may make an alternate selection from among the best qualified candidates by preparing a separate memorandum which documents this decision. Otherwise, the Chief Counsel will indicate his/her concurrence by signing the Board’s recommendation.

All SES selections must additionally be reviewed and approved by the General Counsel. New appointments to the SES must also be certified by OPM.

If a previously advertised vacancy becomes vacant within three months of the original selection, the Chief Counsel may authorize an alternate selection to be made from the best qualified candidates. If no selection is made from the original announcement, and/or additional vacancies subsequently arise, the Chief Counsel may authorize new/additional selections when it is determined that it is in the Office’s best interest to do so, and that a sufficient pool of best qualified candidates was recruited under the original announcement.

The Performance Review Board (PRB) makes recommendations to the Chief Counsel concerning performance appraisals and ratings, performance awards and awards of rank, and performs other duties requested by the Chief Counsel or General Counsel or as required under General Counsel Directive No. 15. The role that the Planning and Management Division (CC:FM:PM) plays within this process can be found in CCDM 30.1.1.3.4.3, Strategic and Program Plan.

The PRB services all components of the Office of Chief Counsel, and is responsible for the review of all Counsel SES executives, except the Deputy Chief Counsels (Technical or Operations), who are reviewed by a second Board consisting of the Deputy General Counsel, and two other IRS or Treasury SES executives designated by the Chief Counsel.

OPM requires that the PRB consists of three or more members. At least one of the members should have previous PRB experience. The PRB will generally consist of:

PRB members serve for approximately one year, usually beginning in early October. The names of the PRB members must be published in the Federal Register.

A member of the PRB may disqualify himself/herself when the PRB is considering the performance of a particular executive. When the performance of a member of the PRB is being evaluated, that member shall not participate and shall excuse themselves from the meeting.

Treasury Personnel Management Bulletin (TPMB) 81-9, dated November 3, 1981, outlines the policy for applying for and granting SES Sabbaticals. Members of the Senior Executive Service who meet the eligibility requirements and wish to avail themselves of this program must submit the required material to the Deputy Chief Counsel (Operations or Technical) in the time frames established by TPMB 81-9.

Director, Human Resources Division. Under the direction of the Associate Chief Counsel (F&M), the Director, Human Resources Division (HR) has the responsibility to coordinate and execute the attorney recruiting programs, and to conduct a continuing review of these programs. More specifically, the Director will:

Associate Chief Counsel/Division Counsel. Under the general direction of the Director, Human Resources Division, Associate Chief Counsels/Division Counsels have the responsibility to support attorney recruiting activities and programs at law schools located within their geographic area. More specifically, Associate Chief Counsels/Division Counsels will:

Where possible, Associate Chief Counsel (General Legal Services) attorneys should visit law school campuses that have Labor Law Programs for the purpose of holding recruiting meetings of students enrolled in such programs. For those law schools in areas other than the metropolitan area in which the GLS area office is located, such visitations should normally be conducted only when the General Legal Services attorney is in that area on case-related travel.

In the spring or fall of each year, the Office should visit law schools and speak with students to acquaint them with the work of the Office and opportunities for employment. This program is intended to maximize student awareness of the Office and to provide them with helpful information in order that they may consider the advisability of applying for employment under the Honors Program.

This subsection sets forth the policy concerning bar membership requirements and examinations, bar association activities, and admission to the U.S. Tax Court and the U.S. Supreme Court.

It is the policy of the Office of Chief Counsel to require, as a condition of employment, the execution of an employment tenure commitment agreement by each newly appointed attorney. In so doing, the attorney commits to remaining in the employ of the Office of Chief Counsel for the minimum time specified. Form 13701, Employment Tenure Commitment, should be used to formalize the agreement.

An attorney appointed to a full-time tour of duty (80 hours per pay period) will be required to execute an employment tenure commitment in which he/she agrees to remain with the Office of Chief Counsel for a minimum period of three years.

An attorney on a full-time tour of duty who is given approval to convert to a permanent part-time tour of duty prior to completion of his/her current commitment, must execute a one-year extension of the current commitment.

An attorney appointed to a part-time tour of duty (64 hours, or less, per pay period) will be required to execute an employment tenure commitment in which he/she agrees to remain with the Office of Chief Counsel for a minimum of four years.

This subsection provides procedures governing the promotion of General Schedule (GS) attorneys, GS-11 through GS-14.

The Office of Chief Counsel has established a 52-week time in grade requirement before an attorney is eligible for promotion to the next higher grade.

The completion of time-in-grade requirements, by itself, does not entitle an attorney to promotion to the next grade level. There must additionally be a clear demonstration that the attorney has successfully performed at the current grade level, and has the ability to perform at the next higher grade level. Managers must, however, be able to explain (and document, if required) decisions not to promote. Law Clerks hired at the GS-11 level will not be eligible for promotion as Law Clerks to the GS-12 level and must have been admitted to practice before the appropriate court before promotion to an attorney position is considered.

In computing an attorney’s experience for time-in-grade purposes, comparable legal experience gained at other Federal agencies may be credited. Promotion based on such experience is treated as a regular promotion, and does not require any justification beyond that of a normal promotion.

Promotion recommendations for attorneys who have fulfilled all time-in-grade requirements require the concurrence of the Associate Chief Counsel/Division Counsel in whose organization the attorney works prior to submission to Human Resources Division.

The Office can announce and fill at the GS-14 level either an Assistant Branch Chief or Assistant to the Branch Chief position where there is an authorized staff of at least five docket attorneys. Prior to filling the position, approval of the Associate Chief Counsel must be obtained and notification provided to the Associate Chief Counsel (F&M). These positions will provide additional reviewers and will serve as developmental assignments for attorney/tax law specialist personnel. Under most circumstances, due to the nature of the assignment, it should be for attorney/tax law specialists at the GS-14 grade level only.

The duties of these positions are to:

All Assistant Branch Chief and Assistant to the Branch Chief positions will be established and filled only at the GS-14 level.

As a general rule, attorneys (or law school graduates) should not be hired to fill paralegal positions. People who are qualified for, and aspire to, higher legal positions often become frustrated with a job that does not use all of their legal talents. Any resultant job frustration would have obvious adverse affects upon an office. There is also the possibility that an attorney who is hired for a paralegal position may have accepted the position only because he/she was not able to obtain an attorney position. As such, the attorney/paralegal might continue to look for an attorney position while performing the paralegal duties. Thus, the investment in bringing the attorney/paralegal up to speed as a paralegal could be lost as soon as the attorney was able to find other employment.

An additional management consideration is the attorney/paralegal's possible expectation of being selected for an attorney position if he/she performs well on the job as a paralegal. However, the fact that an employee performs well as a paralegal does not ensure that a person would be a good attorney. If an attorney/paralegal was not hired for an attorney position, this could create additional frustration and internal conflict between the attorney/paralegal and the supervisor. For these reasons, attorneys should generally not be hired to fill paralegal positions.

Exceptions to this policy require approval from the Associate Chief Counsel (F&M). The hiring official must prepare a memorandum to the Associate Chief Counsel (F&M) explaining the reason for their request to hire an attorney or law school graduate for a paralegal position.

The Office of Chief Counsel has developed a number of position descriptions (PD) covering the various duties and responsibilities that paralegals can perform, but modifications can, and should, be made to fit particular circumstances. Although the position descriptions list specific functions that can be performed by paralegals, there are a number of ethical considerations that must be kept in mind with respect to paralegal work. Some general rules are set forth here for guidance, which are followed by additional specific rules that pertain to the tax litigation and general litigation activities.

Legal work can be delegated to paralegals as long as an attorney responsible for the supervision of the paralegal maintains a direct relationship with the client and supervises the paralegal in the performance of the delegated work.

A paralegal may sign correspondence as long as the recipient is not misled into believing that the sender is an attorney.

Paralegals may prepare legal documents under the direction and supervision of attorneys.

Paralegals may negotiate settlements, but it is considered improper to delegate to the paralegal final authority for the settlement without obtaining an attorney’s approval. See ABA Informal Opinion 523 (1962).

Improper delegation of tasks to paralegal personnel or inadequate supervision would violate ethical standards prohibiting attorneys from aiding the unauthorized practice of law. See the following:

The U.S. Government conducts background investigations and re-investigations to ensure that people applying for Federal jobs, already employed by the Government, or working for the Government under contract, are:

A background investigation consists of:

The purpose of the background investigation is to determine information relating to the following topics:

In the case of new hires, where there is an inquiry concerning a routine or a conduct matter in the pre- or post-background information investigation, the National Background Investigation Center (NBIC) will contact the Associate Chief Counsel (F&M). Finance and Management will then notify the appropriate Associate Chief Counsel/Division Counsel, Deputy Associate Chief Counsel/Deputy Division Counsel, or other official, that their employee is under investigation and that inquiries are being made about the employee.

If there is a negative background investigation report forwarded to the Associate Chief Counsel (F&M), the appropriate manager and employee will be notified. The outcome of the investigation could result in discipline, up to and including removal/termination.

When there is an inquiry concerning a conduct matter for employees who are on-board, the Treasury Inspector General for Tax Administration (TIGTA) will contact the Deputy Chief Counsel (Operations), or the designated Acting official in the Deputy’s absence. He/she will then determine which office(s) will serve as the contact point for TIGTA.

Employees are eligible for the Priority Placement Program who are involuntarily demoted as a result of:

Employees become eligible for the program on the effective dates shown on their SF 50. The Human Resources Division office will provide official notice (Employee Notice of Eligibility and Standard Form 50) that the employees meet the eligibility requirements for grade and/or pay retention.

Program eligibility is terminated when the employee:

A "reasonable offer" must meet the following conditions:

Acceptance of a position at an intervening grade will not terminate an employee’s eligibility to continue in the program unless the position is one in an established career ladder with a full performance level equal to the grade of the position from which demoted.

A priority placement employee will have up to seven days to accept or reject a "reasonable offer" .

The Office of Chief Counsel will participate in the Treasury Reemployment Priority List (RPL). This program is designed to help Treasury employees who would be adversely affected by a reduction-in-force (RIF) that results in an involuntary separation, or who have recovered from work-related (compensable) injuries.

Names of persons registered in the Treasury RPL will be referred to the Office of Chief Counsel from the Department of Treasury, Office of Personnel Policy. When persons are added or deleted from the list, a new listing will be released covering all employees registered for a specific local commuting area.

The list covers all competitive service employees at all grade levels in the Treasury.

Prior to filling a vacancy with a candidate external to the Office of Chief Counsel, HR will check the RPL to see if there are qualified employees registered at the appropriate grade level, series, and in the same commuting area in which the vacancy exists. An employee is entitled to priority consideration only in the commuting area from which he/she was separated or received notification of separation.

In making selections, the Office of Chief Counsel must give preference by tenure group.

Under Executive Order 11935, only U.S. citizens and nationals (persons born in an outlying possession of the United States such as American Samoa and Swains Island) may compete for competitive jobs and be given an appointment in the competitive service.

If permitted under relevant appropriations and immigration law, and with approval from The Office of Personnel Management (OPM), the Office of Chief Counsel may hire qualified non-citizens for a competitive service position only when there are no qualified U.S. citizens or nationals available. A non-citizen may only be given an excepted appointment and does not acquire competitive civil service status when hired in the absence of a qualified citizen.

OPM may, as an exception to this rule and to the extent permitted by law, authorize the appointment of non-citizens to positions in the competitive service when necessary to promote the efficiency of the service in specific cases or for temporary appointments.

The Office of Chief Counsel may hire a qualified non-citizen in the excepted service or Senior Executive Service, if permitted to do so by the annual appropriations act and immigration law.

Annual appropriations law may prohibit the use of appropriated funds to employ non-citizens whose posts of duty are in the CONUS except;

For any work to be performed within the Office of Chief Counsel, immigration law requires Counsel to hire only individuals who are eligible to be employed. All newly appointed employees are required to complete a U.S. Citizenship and Immigration Services Form I-9, Employment Eligibility Verification. The Human Resources Division must check the employees’ documents to verify employment eligibility.

The Office of Chief Counsel will not discriminate against employees by requesting more or different documents than are required in accordance with the Immigration and Nationality Act of 1990. Acceptable documents are listed on the back of the Form I-9.

The Office of Chief Counsel will only hire an individual in accordance with 8 CFR 274a, Control of Employment of Aliens,

All references within this subsection will be to calendar days rather than workdays.

Employees at GS 14 and below may be detailed to higher graded positions, or positions with greater promotion potential, in 120-day increments. Prior service during the preceding 12 months under noncompetitive details to higher graded positions or positions with greater promotion potential and under noncompetitive time-limited promotions counts toward the 120-day total.

Except for brief periods, employees should not be detailed to perform work of a higher grade level. Details of more than 120 days to a higher graded position or to a position with greater promotion potential must be made under competitive procedures.

One year is the maximum period allowed for each type of detail within Chief Counsel, i.e., detail to unclassified duties, and to the same, lower, or higher graded positions. All extensions beyond the maximum period allowed for each detail must have prior approval from the Associate Chief Counsel (F&M).

When a detail is expected to last 90 days or longer, the temporary supervisor shall provide elements and standards to the detailed employee. Ratings on the critical elements must be prepared and forwarded to the employee's permanent supervisor for consideration in deriving the employee's next rating of record.

Details of temporary employees are subject to the same time limits and documentation requirements as details of permanent employees.

No employee in the excepted service may be assigned to a position in the competitive service without prior approval of the Associate Chief Counsel (F&M).

Employees detailed to positions GS-14 and below require the following approval:

Employees detailed to GS-15 positions require coordination with the Associate Chief Counsel (F&M) prior to effecting the action.

Employees may be detailed to unclassified duties.

The Associate Chief Counsel (F&M) may approve details between Chief Counsel and the IRS, other Treasury bureaus, and other Federal agencies. See 30.4.1.8.4.2.1 for procedures to approve a detail between Chief Counsel and DOJ Tax.

The Deputy Chief Counsel (Operations) or their designee must approve all requests for Senior Executive Service (SES) details.

The General Counsel or Deputy General Counsel of Treasury must approve all details of 240 days or more and all details outside of Chief Counsel.

The Director, Office of Personnel Policy, Treasury, must approve all details over 240 days, and all details over 30 days outside of Chief Counsel, that are not under competitive procedures.

Details to the White House (including the Executive Office of the President) require approval of the Director, Office of Personnel Policy, Treasury.

Requests for details not specifically addressed, such as details to international organizations or foreign governments, will be handled on a case by case basis and should be submitted to the Associate Chief Counsel (F&M) for approval prior to effecting the action. Additional or differing rules than those described above may apply in these cases.

Requests for voluntary reassignments by non-bargaining unit employees, either based on personal hardship or for some other reason, are to be submitted by the employee directly to his/her immediate supervisor with a copy to the management official where he/she wishes to be reassigned. Both the gaining and the losing office must agree before a voluntary reassignment can take place.

Requests for voluntary reassignments will be considered on a case-by-case basis if the employee has concluded at least one year of employment with the Office and the employee’s performance during the initial one year period is fully successful.

The staffing of each office and division of the Office of Chief Counsel is based on, and determined by, the overall needs of the Office. Therefore, decisions regarding requests for voluntary reassignments must take into consideration the staffing requirements of the Office and whether positions and work are available to accommodate the employee’s request and promote the efficiency of the Office.

The needs of the Office and those of the employee will be carefully considered before a decision to grant a request is made.

If the request for reassignment is approved, the gaining office will notify HR that the employee is being voluntarily reassigned. The Human Resources Division will be responsible for coordinating the administrative process required to effect the reassignment.

When a request is approved, it is the gaining office’s responsibility to coordinate the employee’s reporting date with the losing office. Consideration must be given to the losing office’s need for enough time for the employee to complete projects and work assignments before releasing for duty to the gaining office.

Human Resources Division will attach position descriptions to SF 52s for career ladder promotions and actions involving recruitment for a new position.

Managers will forward administratively acceptable documentation on behalf of employees to effect the name change(s) which should include:

Managers will forward work schedule or LWOP requests which should include:

Managers will forward separation notifications which should include:

Human Resources Division will maintain manual or automated tracking systems to monitor the timeliness and quantity of SF 52s received for processing.

Administrative Officers are responsible for keeping records and maintaining control of SF 52s for their organization to assure that the requested action is completed. Automated tracking systems are authorized.

Human Resources Division will use SF 52 to record staffing, classification, and other personnel determinations.

SF 52 actions will generate a SF 50, Notification of Personnel Action, which is the permanent official record and is placed in the employee’s Official Personnel Folder (OPF). The employee's copy and the administrative copy will be forwarded by HR to the employee's Administrative Officer who will review the information for accuracy and forward to the employee.

This subsection establishes policies and responsibilities for position classification and position management in the Office of Chief Counsel. These policies are based on the requirements of:

The Office of Chief Counsel’s position classification program will be operated in a positive-oriented manner, consistent with governing laws, implementing regulations (including new classification standards), and Treasury’s policies and guidance. Position management will be observed in the classification of positions.

Classification determinations will be made objectively and without discrimination for any non-merit reason such as race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital, or parental status.

The provisions of this subsection apply to all positions within the Office of Chief Counsel that are classified under the General Schedule (GS), and include any positions that are designated as "GM" because those positions were formerly covered under the Performance Management and Recognition System (PMRS). These provisions exclude SES positions.

The Chief Counsel has overall responsibility for administering the federal position classification and position management programs for the Office. This responsibility is delegated to the Associate Chief Counsel (F&M) for all positions classified under the General Schedule with designated "GS" pay plan and grades 1 through 15.

The Associate Chief Counsel (F&M) is responsible for providing a sound position management program that will ensure the efficient distribution of staff resources by:

A position description (PD) is an official description of the major duties, responsibilities, qualification requirements, and supervisory relationships of a position. A position description reports the duties of a position as the duties exist and does not prescribe the duties of a position.

A position description is not considered to be officially established until it has been properly classified by HR or another official to whom this authority has been delegated.

All position descriptions must be properly classified in accordance with the Classification Act of 1949 and related OPM issuances and documents (e.g., OPM Position Classification Standards) to ensure proper titles, pay plan, occupational series, and grade levels. The position classification standards and supplemental guidance published by OPM and Treasury will serve as the sole basis for classification decisions. The use of OPM standards and guidance is mandatory.

Supervisors and managers have a continuing responsibility to maintain the accuracy of position descriptions under their control. They are also responsible for the review of vacant positions for accuracy prior to their being filled. Not withstanding the above, a position will be reviewed for classification accuracy at the discretion of the Human Resources Division (HR) or at any time a review is requested by the supervisor or incumbent.

Every effort will be made to resolve informally disagreements or misunderstandings involving the classification of positions to avoid the necessity of a formal classification appeal. Therefore, it is the policy of the Office of Chief Counsel to encourage its employees first to attempt to resolve dissatisfactions with the classification of the position of which he/she is officially assigned through their immediate supervisors, and if necessary, the Human Resources Division.

An employee may, at any time, initiate a classification complaint or appeal the title, occupational series, grade or pay system of their position provided that either the complaint or the appeal relates to the official position to which he/she is officially assigned.

Employees have the right to use the classification complaint process or the applicable appeal system as a means to resolve dissatisfactions relating to the classification of the position to which they are assigned. Supervisors and HR will provide the employee(s) and/or the designated representative with the assistance required to properly and effectively comply with all Office of Chief Counsel, Office of General Counsel, Treasury, and OPM policies, regulatory and procedural requirements.

Appraisal Period — The established period of time for which performance will be reviewed and a rating of record prepared.

Critical Element — A component of a position consisting of one or more duties and responsibilities that contributes toward accomplishing organizational goals and objectives and that is of such importance that unacceptable performance in the element would result in overall unacceptable performance in the position.

Non-critical Element — A dimension or aspect of individual, team, or organization performance exclusive of a critical element, that may warrant mention in the evaluation. Non-critical elements are not considered in assigning the overall/summary rating.

Departure Rating — A departure rating is a rating used when an employee temporarily occupies a job or, under certain conditions, leaves one position for another position. Departure ratings will be used when a supervisor prepares an employee’s annual evaluation. A departure rating is only required when an employee:

Employee Performance File (EPF) — The official performance file maintained on an employee which contains copies of performance elements and standards, annual ratings of record, etc.

Employee Performance Drop File — A file which may be maintained by a manager on individual employees containing performance notes, examples of work, counseling memorandums, and other documents of a temporary nature.

Narrative — A written narrative evaluation which is attached to the rating form used for annual rating of record and provides examples and/or explanation about the performance upon which the critical element ratings are based.

Performance Plan — The written performance elements and standards issued to each employee.

Performance Standard — The management-approved expression of the performance thresholds, requirements, or expectations that must be met to be appraised at a particular level of performance.

Progress Review – A review of the employee’s progress toward achieving the performance standards. A progress review, in itself, is not a performance appraisal or a performance rating, but should be documented as a performance discussion. Progress reviews should be maintained in the EPF and/or drop file.

Summary Rating or Annual Rating of Record — The summary rating of each critical element, and the assignment of an overall rating on the basis of the critical elements.

Performance elements and standards must be communicated to employees at the beginning of the appraisal period.

Employees should acknowledge communication and receipt of elements and standards by signing Form LD-2 or other designated form. The signed form should be maintained in the Employee Performance File (EPF).

Managers should provide progress reviews to employees during the appraisal year. For further guidance, see the requirements in 5 CFR 430.207(b), Monitoring Performance.

Generally, performance ratings are to be issued annually. An employee must have been issued, and been subject to, his/her elements and standards for a minimum period of 90 days in order to receive a rating.

If an employee received a departure rating within the last 90 days of the rating period, the departure rating can be used (at management’s discretion) as the annual rating of record.

Part-time employees will receive an annual performance evaluation. Managers should consider the size and complexity of workload in light of scheduled work hours when rendering such evaluation.

Appraisals should be completed within 30 days of the end of the appraisal period.

Copies of employee appraisals will be forwarded to HR for inclusion in the employee’s OPF. Appraisals will be due to HR within 45 days of the end of the appraisal period or the appraisal will be considered late. HR may notify the Deputy Chief Counsel (Operations) if an appraisal is 90 days overdue.

The rating period for all Office of Chief Counsel managers (including SES members and management officials) is October 1 through September 30 of each year.

Each employee must be evaluated and given a rating on an annual basis. Each rating should be specifically tailored to the employee’s performance over the past appraisal year. The Office of Chief Counsel does not re-validate ratings given in prior years.

The performance rating forms used by the Office of Counsel are as follows:

In order to ensure that timely feedback is provided on employee performance on an annual basis, a narrative evaluation is required with all annual ratings of record.

There are two general types of performance records that may be maintained for each employee in Counsel. The Office of Personnel Management (OPM) established an Employee Performance File (EPF) System to include all official performance-related records maintained by an agency on its employees. (See 5 CFR 293, Personnel Records.) Managers may also choose to maintain a drop file which contains temporary information related to an employee.

The records in an EPF are used:

Each Counsel employee must have an EPF. Depending on local practice, the EPF may be retained by the individual manager, an Administrative Officer, an Office Manager, or the Area F&M staff.

No documentation relating to any type of disciplinary or adverse action will be placed in an employee's EPF if the action was based purely on non-performance reasons (e.g., failure to file or pay income taxes). The EPF (and drop file, if maintained) may include:

Performance ratings of record, including the performance plan on which they are based, and any supporting documents shall be retained for a minimum of four years (five years for SES employees).

When an advance notice of proposed demotion or removal is issued but not effected, appraisals of unacceptable performance and all related documents containing any entry or other notation of the unacceptable performance for which the action was proposed will be destroyed when the employee demonstrates improved performance and the employee completes one year of acceptable performance from the date of the written advance notice of proposed removal or reduction in grade.

Performance evaluation documentation needed in conjunction with ongoing administrative, quasi-judicial or judicial proceedings may be retained as necessary beyond the time limits specified above.

Attorneys should give at least 30 days' written notice of their intention to separate from the Office of Chief Counsel.

If possible, the notice of intent to separate should be in memorandum form or an e-mail addressed to the employee's immediate manager. The memorandum or separation notification should state a reason for the separation and should also discuss possible post-employment conflicts of interest (see CCDM 39.1.2.3.3, Post-Employment).

If the separation will be effective prior to the completion of the three-year employment tenure commitment, the attorney should consult CCDM 30.4.1.3.3, Employment Tenure Commitments for Attorney Personnel.

Upon separating, employees must return all items of Government property listed in the following paragraphs to their supervisor or other designated official.

All official records and documents — Employees must return manuals, notes or diaries of office business, work papers or personal copies of official papers, orders, correspondence, internal documents, or any other such material.

All equipment and supplies issued to employees for use in their official duties, such as keys and calculators; computers, cell phones and pagers; and copies of the Internal Revenue Code, Federal Rules of Criminal Procedure, Federal Rules of Civil Procedure, and the Uniform System of Citation.

Identification credentials — Employees must return identification cards ("badges" ) pocket commissions, building passes, official passports, GSA drivers' licenses, parking permits, and LEXIS ID cards.

Government credit cards — Employees must return both travel cards and purchase cards.

Employees must provide in writing the secure messaging personal password used to un-encrypt messages prior to separation.

All employees who separate from the Office of Chief Counsel are asked to complete the Department of the Treasury Employee Exit Survey, which replaced IRS' Form 13629, Separation Interview Report. The Treasury exit survey will provide information concerning employees' experience in the Office and will permit frank and open expressions that might otherwise not prevail during the employees' tenure. It will also help enhance the Office's recruitment and retention strategies.

Separating employees automatically receive the Treasury survey by e-mail before their separation date (the survey link is sent directly to employees through the HR Connect system if they registered in the system). The email sent to employees includes both internal and external website links to the survey tool, so employees have the option of completing the survey on their home computer, and a point of contact in case employees experience difficulties using the survey tool.

It is the employee's responsibility to request to participate in the program. He/she must make a specific request, by date, to work at an alternate work site. Eligibility for flexiplace requires that the employee:

Requests will be made to the supervisor in advance by email or by other mutually acceptable medium.

The employee must seek and receive management approval before he/she may work flexiplace.

The decision to permit an employee to work at an alternate work site will be made by the supervisor based on the following factors:

An employee may work no more than 60 hours per calendar month at an alternate work site. Before the beginning of a month, employees may submit a request to work flexiplace on specified dates during that month.

It is no longer necessary for managers to complete a flexiplace comment sheet each time an employee works flexiplace.

This subsection applies to those situations in which the presence of a temporary physical illness/injury or other medical condition significantly impairs the mobility of the employee (also called "medical flexiplace" ). In this situation, the employee's physical condition prevents them from reporting to the traditional work site, or the condition imposes such a significant adverse impact on the employee's travel time that the routine use of leave (including leave without pay) would be necessitated.

An employee’s request to work at an alternate work site due to physical incapacitation requires the approval of the Associate Chief Counsel (F&M). The proposed agreement and all supporting documentation, including supportive medical documentation, should be forwarded to the Labor and Employee Relations Division at least two weeks prior to the proposed effective date, if possible. The request may initially be approved for up to two months and extended in two-month increments for an additional four months.

Employees with disabilities as defined under the Rehabilitation Act of 1973, as amended, may be entitled to reasonable accommodation hereunder, which may include working at an alternate work site.

Employees working at alternate work sites must comply with all established procedures for requesting approval for and taking leave/credit hours.

Credit hours or religious comp time may be earned on weekends or holidays at an alternate work site. The total hours so earned may not exceed four hours in one work day or 12 hours on each non-work day. Because any such credit hours are flexiplace hours, advance approval must be granted by a supervisor before any such hours can be earned. In addition, all of the procedures, criteria, and restrictions otherwise applicable to a manager's decision whether to allow flexiplace are equally applicable to requests for weekend/holiday flexiplace.

Weekend/holiday project based flexiplace is not intended to alter the employee's normal hours of duty or serve as a substitute for child care or other care giving responsibilities. Before flexiplace is approved, the employee and manager must agree on which hours will be worked during the weekend. Generally, weekend/holiday project-based flexiplace will be during the employee's normal tour of duty unless the supervisor and employee agree to another time period.

All requirements for employee eligibility set out at CCDM 30.4.1.14.1 are required for weekend/holiday flexiplace.

Employees must make a specific request to work at an alternate work site for each weekend/holiday in question in the same manner as for all other flexiplace.

All of the factors described in paragraphs (1) through (5) must be present to support a manager's decision to grant weekend/holiday flexiplace.

Employee for the purposes of paying a recruitment, relocation, or retention incentive means:

Basic Pay refers to the rate of pay fixed by law or administrative action for the position to which the employee will be newly appointed or maintained before deductions and exclusive of additional pay of any kind, such as locality-based comparability payments under 5 U.S.C. 5304.

Service Agreement for the purposes of an incentive means a written agreement between the Office of Chief Counsel and an employee under which the employee agrees to a specified period of employment with the appointing agency in return for payment of an incentive.

Newly Appointed refers to:

Position in a different geographic area for the purposes of paying a relocation incentive means:

Likely to be difficult to fill means the Office of Chief Counsel is likely to have difficulty recruiting employees with the competencies required for the position or group of positions in the absence of an incentive.

Annual Review for the purpose of authorizing a retention incentive means a review of any applicable Service Agreements and payments at the end of the calendar year in which a retention incentive payment began.

Likely to Leave Federal Service means that it has been determined that in the absence of a retention incentive an employee or group of employees is likely to leave Chief Counsel or an employee has notified the Office of Chief Counsel that he or she will leave his or her position.

Highly or Uniquely Qualified refers to a candidate who possesses the knowledge, skills, abilities, behaviors, and other characteristics an individual needs to perform the duties of the position.

In determining whether an incentive should be paid and in determining the amount of any such payment, the following factors will be considered:

A recruitment and/or relocation incentive will be based on a written determination that, in the absence of such an incentive, it would be difficult to fill the position(s) with a highly qualified candidate(s). The determination of attorneys or law clerks newly appointed under the Chief Counsel Honors Program will be on a group basis.

A retention incentive will be based on a written determination that, in the absence of such an incentive, an employee who possesses unusually high or unique qualifications or provides Chief Counsel with a service that fulfills a special need would be likely to leave Chief Counsel.

The HR Division will collect written documentation outlining the basis for determining the incentive.

When using a retention incentive, the Office of Chief Counsel will conduct an annual review of the employee to determine whether payment is still warranted.

The HR Division will conduct periodic reviews and evaluations of the use of incentives to ensure that such payments conform to the criteria established under the Chief Counsel Recruitment, Relocation, and Retention Incentive Plan.

All documentation, certification, and Service Agreements used for the payment of the incentive will be maintained in the employee’s Official Personnel Folder in accordance with 5 CFR 575.113, Records and Reports.

A lump-sum incentive of up to 25 percent of the annual rate of basic pay (excluding locality pay) may be paid to an employee in accordance with 5 CFR 575, subparts A — Recruitment Incentives, B — Relocation Incentives, and C — Retention Incentives.

A recruitment and relocation incentive will be determined before, but not paid before the prospective employee enters duty in the position for which recruited. The incentive will be paid as a lump-sum on the effective date of the employee’s appointment. It will not be considered part of an employee’s rate of basic pay for any purpose.

A retention incentive will be paid as installments after the completion of specified periods of service or a single lump-sum upon completion of the full service period. It will not be considered part of an employee’s rate of basic pay for any purpose.

Recruitment Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (no less than 11 months) with Chief Counsel, must be signed before an incentive will be paid. The minimum period of employment is 11 months.

Relocation Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (not to exceed four years) at the new duty station with Chief Counsel, must be signed before a relocation incentive will be paid.

Retention Incentive Service Agreement — A written Service Agreement to complete a specified period of employment (not to exceed four years) at the new duty station with Chief Counsel, must be signed before a retention incentive will be paid. The agreement must include the commencement and termination dates of the required service period.

The Service Agreements may be completed at any time after approval of the incentive, but no later than the time the employee enters on duty in the position for which the incentive is authorized.

The effective date of the Service Agreement shall coincide with the effective date of the personnel action.

An employee who fails to complete the period of employment established under the Service Agreement, whether voluntarily or because of misconduct, will be indebted to the Office of Chief Counsel. The employee will repay the incentive on a pro rata basis.

An employee who is offered a retention incentive who receives a rating of less than "Fully Successful" or equivalent on his or her annual review is considered to have failed to complete the requirements under the Service Agreement and is thereby indebted to the Office of Chief Counsel. If the Office of Chief Counsel terminates a retention incentive Service Agreement based on this reason or fails to complete the period of employment, the following rules apply:

Repayment is not required if the employee is involuntarily separated (for reasons other than misconduct or delinquency).

Amounts owed by an employee for repayment of an incentive will be recovered from the employee under the Treasury Department’s regulation for debt collection by offset under 5 U.S.C. 5514 and 5 CFR 550, subpart K, Collection by Offset from Indebted Government Employees.

The right of recovery of an employee’s debt may be waived in whole or in part by the Agency head if he or she determines that recovery would be against equity and good conscience, or against the public interest.

All documentation regarding the termination of a Service Agreement and incentive will be maintained in the employee’s Official Personnel Folder.