This IRM is part of the Servicewide effort to provide IRS Human Resources (HR) practitioners with the most current policies and procedures for temporary and term appointments to include appointments under the Post-Secondary Student Hiring Authority.

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

Regulations: Title 5, Code of Federal Regulations (CFR), at: https://www.ecfr.gov/

Other:

The Human Capital Officer is the executive responsible for this IRM and overall Servicewide policy for Temporary and Term appointments.

The HCO, OHRS, P&A is responsible for policy development and updates of this IRM and advises customers on HR policy.

The HCO, OHRO, TA, PEO is responsible for policy application and compliance of this IRM.

Employment Offices (EO) must ensure business units follow the policy, authorities, procedures and instructions contained within this IRM.

Business units must provide justification to fill temporary or term appointments.

The HCO, OHRO, TA, PEO will conduct operational and program reviews to ensure compliance with HR program procedures.

Program controls are outlined in IRM 6.10.1.2, IRS Human Capital Assessment and Accountability Framework (IHCAAF) for program oversight requirements.

Temporary Appointment is a non-status, time-limited appointment to a competitive service position for a specific period not to exceed one year.

Term Appointment is a non-status, time-limited appointment to a position in the competitive service for a specific period of more than one year but not more than four years.

Post-Secondary Student is an individual who is enrolled or accepted for enrollment in an institution of higher education, as defined by 20 USC 1001(a); and is pursuing a baccalaureate or graduate degree on at least a part-time basis as determined by the institution of higher education; and meets the minimum qualification standards prescribed or approved by the Office of Personnel Management (OPM) for the position for which the individual is being appointed.

The business units must certify through the hiring request that the employment need is temporary and the appointment meets the required time limits. The front-line supervisor for the position must provide a certification statement or documentation identifying the reasons for making a temporary limited appointment to the servicing HCO, TA, EO.

Temporary appointments may be made using both competitive and non-competitive examining procedures (DEOH Chapter 2, Section A, Review Hiring Flexibilities) and are subject to OPM qualifications.

Typically, temporary appointments are made using the competitive examining procedures. However, temporary appointments may be made non-competitively for individuals who are eligible for:

Temporary appointments do not confer competitive status.

Positions may not be filled through temporary appointments if the position has previously been filled by temporary appointments for an aggregate of two years, or 24 months, within the preceding three-year period.

Temporary appointments are for a specific period not to exceed one year. These appointments may be extended up to a maximum of one additional year (24 months of total service).

Temporary appointments to positions with intermittent or seasonal work schedules may be extended without regard to the time limit providing the following conditions are met:

The OPM may authorize exceptions beyond the two-year time limit on temporary appointments when a clear justification of the necessity for the extension is provided. However, the vacancy announcement must state that management has the option of extending the appointment.

Business units and HCO, TA, EO will use the following process to request an extension of temporary appointments beyond the required time limitations:

While on a temporary appointment with the IRS, employees:

Term appointments may be made using both competitive and non-competitive examining procedures (DEOH Chapter 2, Section A, Review Hiring Flexibilities) and are subject to OPM qualifications.

Typically, term appointments are made using the competitive examining procedures. However, term appointments may be made non-competitively for individuals who are eligible for:

The job announcement for a term position for more than one year, but for less than four years should clearly state the business unit has the option of extending the appointment up to the four-year limit.

Term appointments do not confer competitive status or tenure.

Term appointees may be converted to a permanent career or career-conditional appointment based on the authority granted to the IRS under 5 USC 9510. However, EO must ensure no displaced employees are available by clearing Career Transition Assistance Program (CTAP) and Interagency Career Transition Program (ICTAP). Refer to IRM 6.335.1.11, Conversion of Term Appointees to Permanent Appointment.

Term appointments are made for more than a one-year period and may be extended not to exceed four-years.

Extension beyond the four-year time limit can only be granted by OPM.

Business units and HCO, TA, EO will use the following process to request an extension of term appointments beyond the required time limitations:

While on a term appointment with the IRS, employees:

A student is eligible if enrolled, or accepted for enrollment, in an institution of higher education, as defined in 20 USC Section 1001 (a), and pursuing a baccalaureate or graduate degree on at least a part-time basis, as defined by the student’s academic institution.

The student must meet the governmentwide OPM prescribed minimum qualification standards, or OPM approved agency-specific qualification standards for the position being filled at the GS-11 grade level or below (or equivalent).

The position being filled must be classified under the GS or appropriate pay plan to the -99 series of the appropriate occupational group. A position under the WG must be classified under the -01 series of the appropriate occupational group. The OPM Classification Standards and definitions of the positions can be found in the “Introduction to the Position Classification Standards.”Additional information on position classification can be found in the “Handbook of Occupational Groups and Families.”

In accordance with 5 CFR 316.905, an agency must adhere to merit system principles and provide public notification in a manner that recruits qualified individuals from appropriate sources in an endeavor to draw from all segments of society before filling a position.

The IRS will utilize USAJOBS to reach the widest audience and to provide information on the use of this authority for reporting to OPM and Congress in accordance with 5 USC Section 3116 and 5 USC 3327(b). Refer to the reporting requirements below.

The USAJOBS job announcement should be open to all U.S. citizens for a minimum open period of five calendar days unless documentation is provided justifying a shorter open period. Refer to IRM 6.250.3.10, Public Notice Period.

Selection priority is not required for eligible and qualified applicants entitled to selection priority under 5 CFR Part 330 Subparts F and G pertaining to CTAP and ICTAP.

Selection priority is required for eligible and qualified candidates entitled to selection priority under Treasury Reemployment Priority List (RPL) in accordance with 5 CFR Part 330 Subpart B.

The job announcement at a minimum, must include:

Upon completion of the one-year probationary period and any non-competitive conversion to a permanent appointment, the individual acquires competitive status as outlined at 5 CFR Part 315 Subpart H. The time spent on a time-limited appointment under the Post-Secondary Student Hiring Authority may count towards fulfilling the probationary period.

After the completion of the academic requirements and the non-competitive conversion to a permanent appointment, the individual becomes a career-conditional employee or career employee, unless the individual has already satisfied the requirements for career tenure or is exempt from the service requirement in 5 CFR Part 315 Subpart B.

The intent of this program is to have the student either attend classes, work at the agency or both. A break in the program is a period of time where the student is working but is unable to attend school or is neither attending class nor working at the agency. The agency has discretion to approve or deny a student’s request for a break in the program.

Students serving on a temporary appointment (i.e., an appointment not to exceed one-year) may not be promoted. Students may be converted to a new temporary appointment at a high grade/band level provided the student meets the qualification requirements for the higher grade/band position.

Students serving on a term appointment expected to last more than one-year, but less than four-years may be non-competitively promoted. The student must meet the qualification requirements of the higher-grade position and time-in-grade requirements as outlined 5 CFR Part 300, Subpart F. In addition, the public notification must state the potential for a promotion and specify the career ladder eligibility.

The Post-Secondary Student may be converted to a permanent appointment in the competitive service without further competition and prior to the expiration date of the appointment if the student:

For the purpose of reduction in force (RIF), Post-Secondary Students are covered as follow:

Temporary and term appointments expire on the not-to-exceed date of the appointment, unless extended prior to the expiration date. Once the student has completed the academic course of study, the temporary or term appointment must be terminated unless the student is non-competitively converted to a permanent position in the competitive service. The agency must terminate any student without regard to any provision of 5 USC Chapter 35 or 5 USC Chapter 75, who: (1) does not maintain eligibility in accordance with 5 CFR Section 316.902 and Section 316.910; or (2) is not converted in accordance with 5 CFR Section 316.910.

The Post-Secondary Students Hiring Authority is restricted in the number of appointments available under 5 USC 3116 that limits the number of students eligible to be appointed under this authority per fiscal year. The number of appointments in any fiscal year is limited to no more than 15 percent the previous fiscal year’s appointments to positions at the GS-11 level or below (or equivalent).

An agency must count hires through programs that provide for conversion to the competitive service after a trial period, such as the Pathways Intern Program.

The agency may not count direct hire authorities, non-competitive authorities, excepted service authorities (except the Pathways Intern Program), or selections under the merit promotion authorities.

In calculating the limitation of appointments, the agency may round up or down to the nearest whole number, if necessary, to eliminate a decimal place.

The OPM may establish a lower limitation on the number of students that may be appointed by an agency under the Post-Secondary Student Hiring Authority during a fiscal year based on any factor OPM considers appropriate.

The HCO, OHRO, TA, will provide information on the use of this authority to Treasury for reporting to OPM and Congress during the fiscal year in which the report is submitted. The OPM will provide written guidance describing the means by which agencies should collect this information, the timing of such collections, and the groups as to which information should be collected. The IRS report will contain the following information as indicated in 5 CFR 316.914:

The OPM may request additional information on the use of this hiring authority.