This IRM is part of the Servicewide effort to provide IRS Human Resource practitioners with the most current policies and procedures for use by HCO, OHRO, TA.

This IRM must be read and interpreted in accordance with pertinent law, Government-wide regulations, Department of Treasury Human Capital directives and issuances, Comptroller General Decisions and the Office of Personnel Management (OPM) guidance, as relevant.

Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM apply to all operating divisions and functions. Bargaining unit employees should review negotiated agreement provisions relating to subjects in this IRM. Should any of these instructions conflict with a provision in the negotiated agreement, the agreement prevails.

This IRM provides the IRS policy on permanent appointments in the competitive service by:

This IRM supplements policies and requirements contained in the authorities cited below. It is not self-contained and must be read in conjunction with cited authorities and the applicable collective bargaining agreement (CBA).

Laws - United States Code (USC) at https://uscode.house.gov:

Regulations - Code of Federal Regulations (CFR) at https://www.ecfr.gov:

Document 11678, National Agreement (NA) between the IRS and National Treasury Employees Union (NTEU) at: https://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=32781.

The Office of Personnel Management (OPM) Guide to Processing Personnel Actions (GPPA) at: https://www.opm.gov/policy-data-oversight/data-analysis-documentation/data-policy-guidance/.

The OPM Veterans Guide at: https://www.opm.gov/policy-data-oversight/veterans-services/vet-guide-for-hr-professionals/”title=OPM’s Veterans Guide”.

Treasury Policy TN-16-001, Effective HIring at: https://my.treasury.gov/SitePages/NGISearchResults.aspx?k=TN%2D16%2D001.

Interagency Delegated Examining Agreement Number TREAS-1 Between the OPM and Department of Treasury at: https://my.treasury.gov/SitePages/NGISearchResults.aspx?k=TREAS%2D1.

The HCO, P&A Division develops policies related to human resources (HR), ensures internal compliance with these policies and advises customers on HR policy.

The servicing HCO, TA Division, EO ensures that the job opportunities announcements contain all required information when filling permanent competitive service positions, selection certificates are accurate, selections for Career and Career-Conditional appointments are legal, and Personnel Action Requests (PAR) are processed accurately.

The business units will collaborate with HCO, TA, EO to ensure permanent vacant positions which need to be filled are approved in their hiring plans and that the information provided for job opportunities announcement is accurate and current.

The table lists commonly used acronyms in this IRM:

30 Percent or More Disabled Veterans Appointment Authority. Reference IRM 6.315.1.2.11(1)(b), Disabled Veterans for definition.

Appointment. Any personnel action that brings an individual onto the rolls (staff) of the IRS.

Break in Service. The time when an employee is no longer on the payroll of an agency. (In computing creditability for benefits, e.g., leave accrual and reduction-in-force (RIF) retention, a separation of 1, 2 or 3 calendar days is not considered to be a break in service; a separation of 4 or more calendar days is considered to be a break in service and the days of separation are subtracted from the employee’s total creditable service).

Career Appointment. Competitive service permanent appointment given to an employee who has completed at least three years of total creditable service.

Career Status. Permanent status with the Federal government that results from three years creditable and satisfactory service in a career-conditional position.

Career-Conditional Status. The three years of creditable and satisfactory service on a permanent appointment that leads to career status. Upon completion of the three-year service requirement, the employee automatically receives tenure status.

Civilian Position. Reference IRM 6.315.1.2.6(b)(iv)(b), Noncompetitive Appointment of Certain Former Overseas Employees for definition.

College Graduate Appointment Authority. Reference IRM 6.315.1.2.9, Hiring Authority for College Graduates for definition.

Competitive Service. Basic eligibility for noncompetitive assignment to a competitive position. A person on a career or career-conditional appointment acquires competitive status upon satisfactory completion of a probationary period. It may also be granted by statue, Executive Order, or the Civil Service rules without competitive examination. A person with competitive status may be promoted, transferred, reassigned, reinstated, or demoted without taking an open competitive examination, subject to the conditions prescribed by the Civil Service rules and regulations.

Competitive Position. A position in the competitive service.

Conversion. The changing of an employee from one appointment to another appointment (under either the same or different authority) in the IRS with no break in service or with a break of 3 days or less. The change may be in one or more of the following:

Creditable Service. Federal government employment (civilian or uniformed service) that meets requirements for a particular type of appointment or benefit, such as leave accrual or RIF.

Direct Hiring Authority. OPM-approved agency recruiting plans which expedite recruitment of persons for appointment to positions in occupations with shortages.

Disabled Veteran. Reference IRM 6.315.1.2.4(1), Employment of Disabled Veterans who have Completed a Training Course under 38 USC Chapter 31 for definition.

Excepted Position. A position in the excepted service.

Excepted Service. Reference IRM 6.315.1.2.10(1), Conversion to Career or Career-Conditional Employment from Other Types of Employment for definition.

Executive Order. A directive issued by the President.

External Pathways Programs. These programs were established by Executive Order 13562 and later published in 5 CFR Part 362 to recruit and hire students and recent graduates and enhance the Presidential Management Fellowship (PMF) Program. The programs covered include the Internship, Recent Graduates and PMF.

Federal Merit System. A complete system of personnel selection and management based on an integrated set of personnel policies, procedures and practices designed to accomplish three basic objectives:

Indefinite Appointment. One given to a nonpermanent employee who is hired for an unlimited period of time.

Intermittent Employment. Service when an employee works on less than a full-time basis with no prescheduled tour of duty. In the past, the term, “When Actually Employed (WAE),” was used on personnel documents to identify intermittent service.

Non-appropriated Funds Instrumentality (NAFI). Reference IRM 6.315.1.2.6(b)(iv)(c), Noncompetitive Appointment of Certain Former Overseas Employees for definition.

Noncompetitive Action. A promotion, demotion, reassignment, transfer, reinstatement, or an appointment based on prior service.

Merit Staffing Program. The system under which the IRS considers an employee for vacant positions on the basis of personal merit. Vacant positions are usually filled through competition with applicants being evaluated and ranked for the position on the basis of their experience, education, skills and performance record.

Part-time Employment. Employment on less than a full-time basis under a prescheduled regular tour of duty.

Post-Secondary Student Appointment. Reference IRM 6.315.1.2.16(1), Conversion Based on Service in a Post-Secondary Student Appointment for definition.

Provisional Appointment. A temporary appointment to a continuing position when the IRS intends later to convert the employee to a non-temporary appointment and has current authority from OPM and Treasury for such conversion.

Reemployed Annuitant. A person retired under the Civil Service or Federal Employees Retirement System whose annuity continues after they are reemployed by the Federal government.

Reassignment. The change of an employee from one position to another without promotion or change to lower grade. Reassignment includes:

Register. Reference IRM 6.315.1.2.1, Career or Career-Conditional Employment from Registers for definition.

Reinstatement. Reference IRM 6.315.1.2.2, Career or Career-Conditional Employment from Reinstatement for definition.

Restoration Rights. The entitlement of employees who leave their civilian positions for military duty to return to those positions after termination of that duty and the entitlement of an employee to return to their position after recovery from compensable injury.

Status Employee. Reference IRM 6.315.1.2(3), The Career and Career-Conditional Employment System for definition.

Status Quo Employee. An employee who failed to acquire competitive status when the position in which they were serving was placed in the competitive service by a statute, Executive Order, or Civil Service Rule which permitted their retention without acquisition of status.

Temporary Appointment-Per (sometimes referred to as “TAPER” appointment). A nature of action that documents a temporary appointment authorized by the OPM in the absence of eligibles who can be considered for permanent employment from a civil service register. The appointment is temporary, pending the establishment of a register from which permanent employees can be selected.

Temporary Appointment. An appointment made for a limited period of time and with a specific NTE date determined by the authority under which the appointment is made. This is a non-status competitive appointment.

Tenure. Reference IRM 6.315.1.2.1(1), The Career and Career-Conditional Employment System for definition.

Transfer. Reference IRM 6.315.1.2.3(1), Career or Career-Conditional Employment by Transfer for definition.

Term Appointment. Appointment to a position that will last more than one year but not more than four years and that is of a project nature where the job will terminate upon completion of the project. This is a non-status competitive appointment.

Uniformed Services. Reference IRM 6.315.1.2.6(b)(iv)(d), Noncompetitive Appointment of Certain former Overseas Employees for definition.

Veteran. A person who was separated with an honorable discharge or under honorable conditions from active duty in the Armed Forces performed during one of the periods described in 5 USC Section 2108.

Veterans Preference. An employee’s category of entitlement to preference in the Federal service based on active military service that terminated honorably.

Veterans Recruitment Appointment (VRA) Authority. The VRA is a special authority by which the IRS can appoint eligible veterans without competition to positions at any grade level through GS-11 or equivalent (the promotion potential of the position is not a factor). VRA appointees are hired under excepted appointments to positions that are otherwise in the competitive service. After two years of satisfactory service, the IRS must convert the veteran to a competitive service career or career-conditional appointment, as appropriate.

Disabled Veterans Enrolled in a Veterans Administration (VA) Training Program. Reference IRM 6.315.1.2.4(2), Employment of Disabled Veterans who have Completed a Training Course under 38 USC Chapter 31 for definition.

Veterans Employment Opportunities Act of 1998 (VEOA). Reference IRM 6.315.1.2.7(2), Appointment of Certain Veterans who have Competed under Agency Merit Promotion for definition.

Register. A list of qualified applicants compiled in order of relative standing for certification.

Tenure on Appointment from Register:

Acquisition of Competitive Status. An employee appointed in accordance with 5 CFR Part 315.301 acquires competitive status automatically on completion of probation.

Reinstatement. Noncompetitive reemployment in the competitive service as a career or career-conditional employee of a person formerly employed in the competitive service who had competitive status or was serving probation when separated:

Transfer. Subject to 5 CFR Part 335, the IRS may appoint by transfer to a competitive service position, without a break in service of a single workday, a current career or career-conditional employee of another agency.

Tenure on Transfer:

Acquisition of Competitive Status. An employee who was serving probation when they were appointed under 5 CFR Part 315.501 acquires a competitive status automatically on completion of probation.

Disabled Veteran. A person who was separated under honorable conditions from active duty in the Armed Forces performed at any time and who has established the present existence of a service-connected disability or is receiving compensation, disability retirement benefits or a pension because of a public statute administered by the Department of Veterans Affairs or a military department.

Disabled Veterans Enrolled in a Veterans Administration (VA) Training Program. Disabled veterans eligible for training under the VA vocational rehabilitation program may enroll for training or work experience at the IRS under the terms of an agreement between the IRS and VA. While enrolled in the VA program, the veteran is not a Federal employee for most purposes but is a beneficiary of the VA. Training is tailored to the individual’s needs and goals and is intended to prepare them for a position with the IRS. Upon completion of the training program, the IRS can appoint the veteran noncompetitively under a status quo appointment which may be converted to a competitive service career or career-conditional appointment at any time.

When a disabled veteran satisfactorily completes an approved course of training prescribed by the Veterans Administration under 38 USC Chapter 31, the IRS may appoint the veteran noncompetitively to the position or class of positions for which trained.

Conversion. The IRS may convert to career or career-conditional employment a person appointed under paragraphs (1), (2), and (3) of this section.

Disqualifications. Any law, executive order, or civil service rule or regulations which would disqualify an applicant for appointment also disqualifies them for conversion of their employment to career or career-conditional employment under this section.

Tenure on Approval of Recommendation. When the IRS converts the employee under paragraph (2) of this section, the employee becomes:

Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

Subject to the conditions prescribed by the OPM, the IRS may noncompetitively appoint a present or former career officer or employee of the Foreign Service who was appointed under the Foreign Service Act of 1946, as amended by 22 USC Chapter 801 or legislation that supplements or replaces that Act, if:

Authority. The IRS may noncompetitively appoint, to a competitive service position within the United States (including Guam, Puerto Rico and the Virgin Islands), an individual who has completed 52 weeks of creditable overseas service as defined in paragraph (2) of this section and is appointed within the time limits in paragraph (4) of this section. Any law, executive order or regulation that disqualifies an applicant for appointment in the competitive service, such as the citizenship requirement, also disqualifies the applicant for appointment under this section. An individual may be appointed to any occupation and grade level for which qualified. The IRS may waive any requirement for a written test after determining that the duties and responsibilities of the applicant’s overseas position were similar enough to make the written test unnecessary:

Agency Authority. Although the IRS is a Bureau under Treasury, they are authorized to appoint a preference eligible or a veteran who has substantially completed at least three years of continuous active military service provided:

Definitions. “Agency” in this context means an executive agency as defined in 5 USC Chapter 105. The agency determines in individual cases whether a candidate was released “shortly before” completing the required three years and should therefore be eligible for appointment. The VEOA provides that the IRS must allow preference eligible employees or eligible veterans to apply for positions announced under the merit promotion procedures when the IRS is recruiting from outside its own workforce.

Agency Authority. In accordance with the provisions of this section, the IRS head may noncompetitively appoint a spouse of a member of the armed forces serving on active duty, a spouse of a 100 percent disabled service member injured while on active duty or the unmarried widow or widower of a service member who was killed while performing active duty.

Definitions.

Eligibility.

Conditions.

Proof of Eligibility.

Acquisition of Competitive Status. A person appointed under this section acquires competitive status automatically upon completion of probation.

Tenure on Appointment. An appointment under this section is career-conditional unless the appointee has already satisfied the requirements for career tenure or is exempt from the service requirement pursuant to 5 CFR Part 315.201.

Agency Reporting Requirements.

Appointment Authority.. In accordance with the provisions of this section, the IRS may noncompetitively appoint an eligible and qualified individual to a position classified in a professional or administrative occupational category at the GS-11 level (or equivalent) or below, without regard to the provisions of 5 USC Chapters 3309 through 3319 and 3330 which includes positions with promotion potential beyond the GS-11 level. IRS is not required to provide selection priority in accordance with 5 CFR Part 33, Subparts F and G, pertaining to Career Transition Assistance Plan (CTAP) and Interagency Career Transition Assistance Plan (ICTAP).

Eligibility. An eligible college graduate is defined as an individual who has received a baccaluereate or graduate degree from an institution of higher education as defined in 20 USC Chapter 1001(a) and:

Qualifications. The IRS must evaluate eligible college graduates using the OPM-approved qualification standard for the position being filled.

Classification. The IRS may make an initial appointment of an eligible and qualified individual to any position classified according to the OPM classification standards in a professional or administrative occupational series at the GS-11 level (or equivalent) or below, including positions with promotion potential beyond the GS-11 level.

Public Notice and Advertising:

Appointment Type. College graduates are appointed to career or career-conditional permanent positions in the competitive service.

Acquisition of Competitive Status. A person appointed under this section acquires competitive status upon completion of probationary period in accordance with the provisions of 5 CFR Part 315 Subpart H.

Tenure Upon Appointment. A person appointed under paragraph (1) of this section becomes a career-conditional employee unless the appointee has already satisfied the requirements for career tenure or is exempt from the service requirement pursuant to 5 CFR Part 315.201.

Numerical Limit on the Number of Applicants.

Reporting Requirements.

Incumbents of Positions brought into the Competitive Service. This section applies to an employee retained under 5 CFR Parts 316.701 and 316.702 who was serving in a permanent excepted position under an appointment not limited to one year or less, or in a public or private enterprise in a position which the IRS determines to be a continuing one, at the time their position was brought into the competitive service and performed six months of satisfactory service immediately before the date their position was brought into the competitive service, in a position or positions brought into the competitive service or in the civilian Executive Branch of the Government, unless the OPM has excepted their particular type of case from this requirement. Excepted service is classified service, unclassified Civil Service or positions outside the competitive service and the Senior Executive Service. Excepted Service positions have been excepted from the requirements of the competitive service by law, Executive Order or OPM regulation (includes appointments made under Schedules A, B, C and D).

Employees Formerly Reached on a Register.

Employees Serving Under Transitional or Veterans Recruitment Appointments.

Eligibility.

Coverage. An employee appointed under 5 CFR Part 213.3102(u) may have their appointment converted to a career or career-conditional appointment when they:

Tenure on Conversion. An employee converted under this section becomes a career-conditional employee, except where a career employee completed three years of substantially continuous service in a temporary appointment under 5 CFR Part 213.3102(u) or has otherwise completed the service requirement for career tenure, or is excepted from it by 5 CFR Part 315.201(c).

Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

Coverage. This section covers employees serving in occupations that were covered by the Professional and Administrative Career Examination on August 30, 1982, and that were listed in the consent decree entered on November 19, 1981, by the U.S. District Court for the District of Columbia in the civil action known as Luevano v. Devine, 93 F.R.D. 68 (D.D.C. 1981). Those occupations are designated in these regulations as professional and administrative career (PAC) occupations or positions. The OPM will publish a listing of PAC occupations.

Eligibility. The IRS may, but is not required to, convert appointments of employees occupying PAC positions under non-temporary appointments effected under 5 CFR Part 213.3202(l) to career or career-conditional appointments at the GS-9 level in any position in a PAC occupation when such employees:

Tenure on Conversion. An employee converted under this section becomes a career-conditional employee, except where a career employee completed three years of substantially continuous service in non-temporary appointments under 5 CFR Part 213.3202(l) or has otherwise completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c).

Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

Agency Authority. The IRS may noncompetitively convert to a career or career-conditional employment, a reader, interpreter or personal assistant:

Tenure on Appointment. A person appointed under this section becomes a career-conditional employee except where the employee has completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of appointment.

Acquisition of Competitive Status. A person appointed under this section acquires a competitive status automatically on appointment.

Agency Authority. The IRS may convert to a career or career-conditional employment in the competitive service, without further competition, the following Pathways participants:

Tenure on Conversion. An employee whose appointment is converted to career or career-conditional employment under this section becomes a career-conditional employee except when they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

Acquisition of Competitive Status. A Pathways participant converted to career or career-conditional employment in the competitive service under this section acquires competitive status upon completion of probation.

Agency Authority. The IRS may make a time-limited appointment of an eligible and qualified post-secondary student, to any position in the competitive service, at the GS-11 level or below (or equivalent), without regard to the provisions of 5 USC Section 3309 through 3319 and 3330. The IRS may appoint an individual for an initial period not to exceed (NTE) one year, or for an initial period expected to last more than one year but less than four years, in accordance with 5 CFR 316.401(c)(1) and 316.301(a) and (b), respectively, to coincide with the individual’s academic curriculum. Once the appointee completes program requirements, the IRS may convert them to a competitive service career or career-conditional appointment, as appropriate pursuant to 5 CFR Part 316, Subpart I, without further competition.

Eligibility. To be eligible for conversion, the post-secondary student must:

Tenure on Conversion. An employee whose employment to career or career-conditional employment under this section becomes a career-conditional employee except when they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

Acquisition of Competitive Status. A post-secondary student converted from time limited employment under this section acquires competitive status upon completion of probation.

Any law, executive order, or civil service rule or regulation which would disqualify an applicant for appointment shall also disqualify an employee for conversion of their employment to career or career-conditional employment under this IRM.