IRM 6.335.2, Training and Development Programs under the Merit Promotion Plan consists of the Accelerated Training and Promotion Program and IRS Internal Internship and Internal Recent Graduate Programs for IRS Employees.

This IRM is part of the Servicewide effort to provide IRS Human Resource practitioners with the most current policies and procedures from the HCO, P&A Division and applies to all positions within the IRS. IRM 6.335.2 provides Servicewide policy, standards, requirements, and guidance relating to the administration of training and development programs which are covered under the IRS Merit Promotion Plan. This IRM must be read and interpreted in accordance with pertinent law, Governmentwide regulations, Treasury Human Resources Directives, and applicable case law. All previous official Servicewide policy guidance, requirements, and authorities formerly contained in memoranda and other documents are incorporated into this IRM, if applicable.

The authority for this IRM is derived from 5 USC 3301, 5 USC 3302, and 5 CFR 335, Subpart A. This guidance is consistent with 5 CFR 430, Performance Management, the Civil Service Reform Act of 1978, the Uniform Guidelines on Employee Selection Procedures, 29 CFR 1607, and the negotiated agreement for bargaining unit employees.

All selections under these training programs will be made without regard to an individual’s race, national origin, color, sex (including gender identity and pregnancy), religion, age, disability, marital status, political affiliation, sexual orientation, labor organization affiliation or nonaffiliation, parental status, protected genetic information (including family medical history), or any other non-merit-based factor, unless specifically designated by statute as a factor that must be taken into consideration when awarding such benefits, or retaliation for exercising rights with respect to the categories enumerated above where retaliation rights are available, and with proper regard for their privacy and constitutional rights as provided by merit system principles set forth in 5 USC 2301(b)(2). Refer to 5 CFR 410.302 (a)(1) for more information.

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

Public Law: 95-454, Civil Service Reform Act of 1978 at: https://www.congress.gov/95/statute/STATUTE-92/STATUTE-92-Pg1111.pdf

Regulations: Code of Federal Regulations (CFR) at: eCFR :: Home

Executive Order: 13562, Recruiting and Hiring Students and Recent Graduates at: https://www.federalregister.gov/documents/2010/12/30/2010-33169/recruiting-and-hiring-students-and-recent-graduates

IRM: Internal Revenue Manual at: https://irm.web.irs.gov/

Related Sources:

The IRS Human Capital Officer is the executive responsible for this IRM and overall Servicewide policy for administering planning and execution of IRS internal Training and Development Programs under the Merit Promotion Plan.

The HCO, OHRS, P&A is responsible for developing policy and publishing content in this IRM.

The HCO, OHRO, TA provides products and services that support business efforts to identify, recruit, hire and advance a workforce with the competencies necessary to achieve current and future organizational performance goals. They partner with business units to screen internal applicants for development and training programs prior to selection.

HCO, OHRO, PEO gauges the effectiveness of this policy based on feedback from customers and staff members regarding matters contained in this IRM. During the review and publishing of this IRM, sections were included based on statutory and regulatory changes, based in part on this process.

Career Promotions - The promotion of an employee without competition when competition was held at an earlier stage, e.g., the employee was selected from the OPM register (or under other competitive promotion procedures), and the fact that the initial selection could lead to promotion was made known to all potential candidates (career ladder promotions).

Change to Lower Grade (also called "Demotion" and "Reduction in Grade" ) - Personnel action that moves an employee, while serving continuously in the same agency, to: (1) a position at a lower grade when both the old and new positions are under the General Schedule or under the same type graded wage schedule, or (2) to a position with a lower rate of basic pay when both the old and the new positions are under the same type ungraded wage schedule or in a different pay-method category.

Competency - A measurable pattern of knowledge, skills, abilities, behaviors, and other characteristics that an individual needs to perform work roles or occupational functions successfully. For examples, refer to the DEOH Appendix F.

Competitive Service - All civilian positions in the federal government that are not specifically excepted from the civil service laws by or pursuant to statute, by the President, or by 5 CFR 6, and that are not in the Senior Executive Service.

Evaluation Criteria - Standards of job-related knowledge, skills, abilities and other personal characteristics (e.g., behavioral indicators, etc.), and/or competencies which are indicative of successful performance in the position to be filled. Criteria are used as standards against which the eligible candidates are compared and ranked for determining the Highly Qualified and/or Best Qualified.

Evaluation Methods - The means of measuring a candidate against the evaluation criteria. Mandatory methods, which must be considered for all candidates, are performance appraisals and relevant incentive awards. Optional methods include tests, interviews and relevant training. Refer to IRM 6.335.1.8.12, Evaluation Methods for more information.

Excepted Service - Unclassified 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. Refer to 5 USC 2103 and 5 CFR 213 for more information.

Knowledge, Skills, Abilities and Other Characteristics - The attributes and other characteristics (e.g., professional certification) required for successful performance in a job that are generally demonstrated through qualifying experience, education, or training.

Post of Duty (POD) - The geographic location of an office or an organization.

Promotion - The change of an employee to a higher grade when both the old and the new positions are under the General Schedule, or under the same type of graded wage schedule; or to a position with a higher rate of pay when both the old and the new positions are under the same type of ungraded wage schedule or are in different pay systems (e.g., IR).

Promotion Plan - Program designed to ensure a job-related, valid, and systematic means of selection for promotion based on merit.

Qualifying Educational Institution - A public high school whose curriculum has been approved by a State or local governing body, a private school that provides secondary education as determined under State law or a home-school that is allowed to operate in a State and any of the following educational institutions or curricula that have been accredited and recognized by the Secretary of Education to include a technical or vocational school, two- or four-year college or university, graduate or professional school (e.g., law school or medical school) or a post-secondary home-school curriculum.

Qualification Standards - A description of the knowledge, skills, abilities, experience and/or education requirements needed to meet basic eligibility requirements.

Reassignment - The change of an employee from one position to another, without promotion or demotion, within the Department of the Treasury. Movement between Treasury bureaus is processed as a Reassignment Change in Appointing Office, if movement is without promotion or demotion.

Status Employee - A current or prior employee who has attained competitive status through a current or prior appointment to a career or career-conditional appointment in the federal civilian service. Status employees include individuals who are eligible for reinstatement or transfer. Status pertains to a person, not a position.

Time-limited Promotion - Promotion made under specific and written conditions with a not-to-exceed date to meet a need of a short-term or long-term nature. Refer to IRM 6.335.1.6, Time-limited Promotions for more information.

Business units may establish a formal competitive accelerated training and promotion program for any position that allows individuals to successfully acquire the required competencies within a compressed timeframe. Prior to announcing vacancies, business units must work closely with the TA, PEO to identify subject matter experts in the development of technical competencies and benchmarks for the position. The pre-established program must include structured activities, experiences and training that are designed to prepare individuals for higher-graded duties in the occupation/career field within at least six months. All individuals selected under this program must be placed on an ACLP within 30 days following selection.

An ACLP is the key component for successful completion of an accelerated training and promotion program. The ACLP is a defined action plan that outlines the steps for reaching position career goals. An ACLP has various elements designed to help individuals determine where they are within their plan, includes benchmarks and levels of accomplishment that must be met at each grade level to progress to the next higher grade level at an accelerated rate. Individuals may not receive more than two promotions in any 52-week period solely based on one or more training agreements. Refer to 5 CFR 300.603(b)(6) for more information.

ACLPs must be established and discussed with each participating employee within 30 days of their selection into an accelerated training and promotion program. An ACLP spanning at least 24 months shall be developed for each employee selected for an accelerated training and promotion program. This plan serves as a structured program of activities (aligned to levels of difficulty and grade level progression) for the individual’s training and development. It is structured to develop the competencies of the occupation or functional discipline in which the individual is placed. The format for an ACLP is not specified, but should include (at a minimum) the following:

In developing the ACLP, consideration should be given to training and developmental activities that build knowledge and skills across multiple competencies. Business units are required to develop a methodology for evaluating progress, validating readiness, and guiding movement to each progressive grade level. This methodology will also be used, along with the individual’s performance evaluation, to justify removing individuals from the program who are not performing satisfactorily or who fail to meet the requirements.

In addition to an ACLP, each employee will be placed on a performance plan establishing performance elements and standards that are directly related to acquiring and demonstrating the various leadership, technical, and/or general competencies of the targeted position, as well as elements and standards established for the duties assigned. To receive a career ladder promotion at an accelerated rate, an individual must have a current rating of record of fully successful or higher and must successfully complete all required assignments and identified ACLP benchmarks at their current grade level and must demonstrate their potential to perform at the next higher grade.

Managers, coaches, and OJIs will evaluate assignment completion against the competencies and benchmarks identified in the individual’s ACLP through the completion of bi-monthly "ACLP Candidate Progress Record" review forms contained in the ACLP Development Plan. Managers will use these forms to complete mid-year and annual appraisals and approve completion of all assignments. These forms will also be used to justify a determination that an individual is not performing satisfactorily, fails to complete the required assignments, or does not demonstrate the potential to perform at the next higher grade. Managers will continue to follow established guidance for pursuing a performance case. Refer to IRM 6.335.2.2.8 Program Exit Strategy for more information.

In accordance with 5 CFR 300.603(b)(6), an individual may not receive more than two promotions in any 52-week period solely based on one or more accelerated training and promotion program agreements.

Individuals participating in an accelerated training and promotion program are not required to meet the one-year time-in-grade restrictions for promotion to the next higher grade level. However, individuals will not be eligible for promotion until all ACLP requirements are successfully met, management has certified their potential to perform at the next higher grade level, and the minimum appraisal period of 60 days has elapsed.

Selected individuals are eligible for accelerated promotions that follow the normal line of progression up to the full working level of the position in which the individuals were hired, and as identified in OPM Qualification Standards.

Selected individuals are eligible for accelerated promotions under this program upon successful completion of all training objectives and benchmarks within the allotted timeframes (no more than two promotions within a 52-week period). All accelerated promotions are contingent upon:

Promotions cannot be made retroactive; therefore, it is essential that the manager/supervisor must promptly initiate promotion actions and ensure promotion documentation is timely, specific, and complete.

In addition to the above documentation requirements, the following notation must appear on the Personnel Action Request (PAR) documenting selections into the accelerated training and promotion program: "Employee qualified for this position under an approved accelerated training and promotion program. Employee is promoted under an approved accelerated training and promotion program.”

For subsequent career ladder promotions under this program the following PAR notation is required: “Employee is promoted under an approved accelerated training and promotion program. Management has certified (see attached certification) that the employee has successfully met all developmental/training assignments and required benchmarks for his/her current grade level and has successfully demonstrated potential to perform at the (insert next higher grade level in the normal line of progression for current position) grade level in accordance with 5 CFR 410.307(a)(2).”

Individuals must meet the OPM Qualification Standards and follow normal competitive merit staffing procedures for promotions beyond the journey level of their position.

Pay retention benefits may apply upon initial program placement pursuant to 5 CFR 536.301.

Administering the Program: HCO is responsible for issuing guidance for the development, implementation, and approval of an accelerated training and promotion program pertaining to recruitment and selection. The HCO, Enterprise Talent and Development Division (ETD) is responsible for working closely with business unit Human Resource (HR) Offices that do not have a business unit Learning and Education (L&E) Office to develop and implement an accelerated training and promotion program.

Business Unit Human Resources Offices: Business unit HR Offices are responsible for implementing an accelerated training and promotion program within their business unit. They are also responsible for working closely with their respective business unit L&E Office to develop and implement an accelerated training and promotion program, prior to announcing vacancies. To accomplish this, business unit HR Offices are responsible for:

Managers/Supervisors: Managers/supervisors are responsible for:

Participating Individuals: Individuals competitively selected into the accelerated training and promotion program are responsible for:

Servicing Employment Offices and Non-Competitive Action Center: Servicing Employment Offices and Non-competitive Action Center (as appropriate) are responsible for:

The initial appointment/selection into the accelerated training and promotion program is up to five years; however, under rare and unusual circumstances, the business unit HR Director may approve an extension of up to one additional year to cover additional training or work experience to meet program requirements. All extensions must be fully documented along with any required changes to the individual’s ACLP. This documentation must be available upon request.

The IRS recognizes there may be some individuals selected into the accelerated training and promotion program who may not demonstrate they are capable of achieving the knowledge, skills, and abilities of a position at an accelerated rate.

If an individual does not satisfactorily complete the accelerated training and promotion program requirements as outlined in their ACLP for any reason, the individual can be removed from the program. For those individuals who were selected into this program from an internal competitive announcement, the business units should make a reasonable effort to reassign the individual to the same position for which selected, outside of the accelerated training and promotion program or return the individual to their former or like position prior to selection, who, within the last year, was promoted and subsequently demoted for inability to perform at the higher level. Business units should make a reasonable effort to reassign that individual to their previous grade and same or similar position. If an equivalent position is not available, the individual will be reassigned to a position at their current grade.

Those individuals who were selected into this program from a status announcement open to status eligibles and who have completed their initial probationary period may also be reassigned to the same position outside of the accelerated training and promotion program. Those individuals who are performing below a fully successful level will be terminated. Management is responsible for ensuring that individuals are aware of this requirement immediately upon selection into the program. Management is also responsible for working with the servicing LR/ER Office to accomplish this movement or removal action.

The Internal Internship Program is targeted towards students enrolled in a wide variety of different types of educational institutions, with paid opportunities to work in agencies and explore Federal careers while still in school. Refer to program requirements below.

The Internal Recent Graduate Program targets individuals who have recently graduated from qualifying educational institutions or programs. Refer to definition of qualifying educational institution in IRM 6.335.2.1.5. To be eligible, applicants must apply within two years of degree or certificate completion except for veterans precluded from doing so due to military service obligation, who have up to six years to use their two years of eligibility. Refer to program requirements below.

The IRS Internal Internship and IRS Internal Recent Graduate Programs are used to supplement the competitive examining process as a part of an overall workforce planning strategy. The hires from these programs shall not comprise the majority of selections for any given business unit position(s). All positions under the IRS Internal Internship and Internal Recent Graduate Programs must meet the following criteria:

Each business unit is required to submit a hiring plan to the HCO at the beginning of each fiscal year for inclusion in the consolidated Servicewide Pathways Program hiring plan for the annual Treasury Report. This hiring plan is coordinated with key stakeholders and other hiring plans (e.g., merit promotion plans, plans for hiring persons with disabilities, etc.).

Each business unit will provide measures in its workforce planning strategy to ensure an adequate number of permanent positions are available to reassign IRS Internal Internship and IRS Internal Recent Graduate Programs participants who successfully complete their programs. Generally, management will have already determined that permanent positions are available at the time the hiring plan is developed.

The IRS Pathways Coordinator in PEO will monitor the hiring and adhere to the program requirements.

If the IRS announces an external Pathways vacancy for the Internship or Recent Graduate Program for candidates in the excepted service, then an equivalent opportunity will be announced for internal candidates currently in the competitive service for the Internal Internship or Internal Recent Graduate Program. For additional information refer to IRM 6.362.1, External Pathways Programs.

All IRS Internal Internship and IRS Internal Recent Graduate vacancies must be announced through the USAJOBS/USA Staffing automated employment information system.

All announcements must include a statement regarding promotion potential for the position advertised.

Announcements for the Internal Internship and Internal Recent Graduate Programs must be posted for a minimum of ten business days and/or the period specified under the NA Article 13 procedures for BU positions or IRM 6.335.1 for NBU positions.

When recruiting and accepting applications, all applications for the IRS Internal Internship and IRS Internal Recent Graduate Programs will be accepted through the USAJOBS/USA Staffing system for efficiency of program operations and to ensure data used to conduct analysis is captured, to meet reporting requirements, and maintain the program oversight.

IRS Internal Internship Program: To be eligible for consideration, applicants must meet the following criteria:

IRS Internal Recent Graduate Program: To be eligible for consideration, applicants must meet the following criteria:

The procedures in the IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement will be used as appropriate for filling IRS Internal Internship and IRS Internal Recent Graduate vacancies. The procedures in NA Article 13 Section 1 apply to BU vacancies. The ranking and referral methods in IRM 6.335.1 will be used for internal NBU and BU vacancies.

The rules for setting pay upon selection into the IRS Internal Internship Program or the IRS Internal Recent Graduate Program are governed by the pay administration rules of the pay system or pay plan of the participant. Participants selected at a grade lower than their current position will be entitled to pay retention in accordance with IRM 6.536.1.3.1.

Employment Offices should ensure that hiring managers provide all internal employees selected into the Internal Internship and the Internal Recent Graduate programs an orientation package that outlines and includes specific information about the programs.

IRS Internal Internship and IRS Internal Recent Graduate participants are covered under the Servicewide Performance Evaluation Program. Participants must be placed on a performance plan establishing performance elements and standards that are directly related to acquiring and demonstrating the various leadership, technical, and/or general competencies expected of the participant, as well as the elements and standards established for the duties assigned within 30 days of starting their position.

IRS Internal Internship Program participants are placed on trainee Position Descriptions and may be eligible to receive career-ladder promotions up to the full-performance level of the trainee position to which they were selected. After successful completion of program requirements, participants will be reassigned to the appropriate occupation as stated in the job posting and participant agreement and will be eligible to receive career-ladder promotions up to the full-working level of the position for which selected. Participants must meet all time-in-grade requirements.

IRS Internal Recent Graduate Program participants are eligible to receive career-ladder promotions up to the full performance level of the position to which they were appointed. Participants must meet all program requirements as specified in the participant agreement and time-in-grade requirements. In addition, the manager/supervisor must ensure promotion documentation is timely, specific, and complete. Should any of these instructions conflict with a provision of the NA, the NA will prevail.

An internal applicant must meet the minimum qualification standards for the position and grade level to which the employee will be reassigned and/or promoted.

An employee selected must receive a Fully Successful performance appraisal, a favorable recommendation from the immediate supervisor and complete all other program requirements outlined in the Career Development Plan, Career Learning Plan and the participant agreement.

An employee selected under the IRS Internal Internship Program must complete a minimum of 640 hours of work experience acquired through the program while enrolled as a full-time or part-time student, and successfully complete their course of academic study from a qualifying educational institution conferring a diploma, certificate, or degree.

An employee selected under the IRS Internal Recent Graduate program must successfully complete one year of continuous service in the program or two years of continuous service if selected into the Special Agent (Series 1811) occupation.

An employee selected into the IRS Internal Internship Program, or the IRS Internal Recent Graduate Program will be placed on a position description that indicates they are assigned to a formal developmental program. The position description will indicate the non-developmental position for which the employee will be assigned/reassigned after successfully meeting all training and eligibility requirements of the program.

An employee selected under the IRS Internal Internship Program will have a formal development plan/Individual Development Plan that must be successfully completed prior to being assigned/reassigned to a non-developmental position.

An employee selected under the IRS Internal Recent Graduates Program must have the following:

A mentor will serve as a trusted counselor or teacher for the purposes of sharing knowledge, expertise and experience that will enhance the development of the mentee (employee selected into the IRS Internal Recent Graduates program). This is a peer relationship in which work related topics, questions, and concerns can be explored informally and confidentially between the mentor and mentee. The IRS will make every attempt to match mentors with program participants in the same line of work and/or with prior experience in the same line of work. The mentor must be outside of the program participants’ direct supervisory chain of command.

Qualification: To be eligible to serve as a mentor, the following requirements must be met:

Employee Support: Management intends to provide on-going assistance and support in accordance with Article 13, Section 2 (E) of the NA.

Mentor Volunteers: Volunteers will be solicited at least 30 calendar days in advance of the participant start date. The solicitation will include relevant information such as how and when to volunteer, minimum qualifications, and a description of the program and mentor duties. Participation as a mentor is strictly voluntary. All employees who volunteer will be approved as a mentor by their manager, subject to workload and eligibility requirements. Employees will be notified of their assignment or non-assignment by their manager. Mentors will be assigned from among qualified volunteers as follows:

Mentor Training: In accordance with Article 30 of the NA, the employer will provide the training it deems necessary for the performance of the employees’ duties under the Mentor program. A copy of any training materials, toolkit, guidelines, mentor qualifications and responsibilities, and instructions will also be provided to NTEU once finalized, and at least 10 workdays prior to use.

Notice to Participants: Each IRS Internal Recent Graduate program participant will be contacted by their manager who will provide them with the contact information for the mentor assigned to them. The new manager will encourage interaction with their mentor. At a minimum, the participant will be provided the mentor’s contact information, of the privacy of the mentor-mentee relationship, and will be advised to notify them immediately should either the mentee or mentor wish to terminate the mentor-mentee relationship at any time, and that a new mentor will be assigned should the current relationship be terminated.

Termination of Relationship: Either the mentor or mentee may terminate the relationship at any time by notifying their manager. The manager will, in turn, notify the other participant that the relationship is terminated. There will be a “no questions asked” policy when a participant requests to terminate the mentor-mentee relationship. A new mentor will be assigned upon termination of such relationship.

Duty Time: Subject to Management’s right to assign work, the mentor and mentee will meet/conference (as needed) between two and four hours per month. Specific monthly meeting schedules will be balanced to workload requirements and subject to managerial approval. The mentor and mentee will not be required to participate in these activities/meetings outside of their tour of duty.

Performance Evaluations: The annual employee performance appraisal will continue to be conducted according to the procedures set forth in IRM 6.430.2 and Article 12 of the NA, and the Employer may consider the contributions of the employee as a mentor when preparing the employee’s annual appraisal. An employee who participates as a volunteer mentor may identify their participation for purposes of self-assessment for their performance appraisal (for example, with respect to Critical Job Elements 1A-C).

Special Act Award: Consistent with Article 18 of the NA, the Employer may recommend the Mentor for a special act award.

Workload: Workload issues will be handled in accordance with the provisions of Article 25 of NA.

A break in program is defined as a period when a participant of the IRS Internal Internship Program is working but is unable to go to school or is neither attending classes nor working due to hardship or other circumstances (financial difficulty, death of family member as defined by OPM, military service, parental leave, leave for medical reasons, etc.). Business units may use their discretion to approve or disapprove a request for a break in program.

Servicing Employment Offices and business units are required to retain a temporary record sufficient to allow reconstruction of action(s), including documentation on how participants were rated and ranked, for two years or until after the program has been formally evaluated by OPM, whichever comes last (unless records must be retained for a longer period, e.g., for a grievance or EEO investigation).

Refer to IRM 1.15.1, The Records and Information Management Program for compliance with records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation, and disposition of all records to avoid inadvertent/unlawful destruction of records. Also refer to Document 12990, IRS Records Control Schedules and Document 12829, General Records Schedules as published by the National Archives and Records Retention (NARA) approved retention and disposition guidelines.