Purpose. IRM 6.338.1 provides Servicewide policy, standards, requirements, and guidance relating to the administration of qualifications determination for positions in the IRS. This IRM must be read and interpreted in accordance with pertinent law, Governmentwide regulations, Treasury Human Resources Directives, and applicable case law. All previous Servicewide policy, guidance, requirements, and authorities formerly contained in memoranda, guides and other documents are incorporated into this IRM, if current and applicable.

Audience. This IRM applies to all business units. For bargaining unit employees covered by negotiated agreements, appropriate negotiated agreement provisions relating to subjects in this Chapter should also be reviewed. For bargaining unit employees, should any of these instructions conflict with a provision of a negotiated agreement, the agreement will prevail.

Policy Owner. Human Capital Office (HCO), Policy Office.

Program Owner. HCO.

Primary Stakeholders. HCO, Office of Human Resource Operations (OHRO), Talent Acquisition (TA) Division, Program Execution Office (PEO) and Hiring Operations (HOP).

Program Goals. This IRM ensures that qualifications are determined in accordance with the OPM Qualification Standards.

Qualification determinations must be made by evaluating the applicant’s experience in context with the KSAs/competencies of the position to be filled to determine whether the general and specialized experience requirements have been met in accordance with the OPM General Schedule Qualification Policies.

In some cases, it is necessary to consider the normal line of progression in the applicable organizational entity to determine whether specialized experience is equivalent to the next lower grade of the position to be filled. Refer to IRM 6.338.1.13, Determining the Normal Line of Progression.

Candidates may also meet qualification requirements under the specific provisions of a training agreement that was developed in compliance with 5 CFR 410. An appropriately approved training agreement makes it possible to substitute the successful completion of intensive and accelerated training for a portion of the normal qualification requirements. Documentation related to these requirements must be maintained in the promotion records.

Resources are available to Human Resources (HR) professionals who analyze applicants’ experience to determine if it is of the level, depth and scope required for the position to be filled.

Position Description: The position description contains the following:

The Classifier’s Handbook contains the Primary Standard which defines each of the nine FES factors; the levels within each factor; and the point values appropriate for each grade level.

The OPM Introduction to the Position Classification Standards provides background information and guidance regarding the classification standards for GS work. It describes the fundamentals for understanding how to use the classification standards; the work to be classified; the process for determining an occupational series; and the development of position descriptions.

The OPM Position Classification Standards define each factor and level required for each specific series and grade. This document provides clarifying examples and a foundation from which an HR Specialist can apply judgment with respect to evaluating the grade level of an applicant’s experience. This is a reliable source of information when evaluating an applicant’s actual work experience and education.

The OPM General Schedule Operating Manual, General Schedule Qualification Standards contains minimum qualification standards that have been established by OPM for GS positions in the federal government. It is directed primarily to HR Specialists who need to determine whether applicants meet the minimum requirements for the position being filled. The OPM General Schedule Qualification Policies provides a variety of information on qualifications, such as how to credit time on a detail, credit military experience, credit one-grade to two-grade interval experience, prorate experience, etc. Various factors affect the outcome of an employee’s evaluation under minimum qualification requirements (e.g., incomplete applications that lack supporting documentation of experience and/or education, relevant information not received by suspense date, time-in-grade requirements, etc.). In addition, the use of subject matter experts and the guidance in the OPM General Schedule Qualification Policies, Section 5, 3(d), Crediting Experience, are reliable sources of information. An applicant’s actual work experience and education, rather than their job occupational series alone, are more reliable factors when evaluating job applicants for minimum eligibility. For supplemental guidance on determining qualifications contact TA, PEO.

The OPM Federal Wage System Qualifications provides guidance on the three major steps of job element examining which compares the requirements of the job against the KSAs of the candidate to determine the best qualified candidates for trade and labor occupations. These occupations are covered under the Federal Wage System and include Wage Grade Employees, Wage Leader Employees, and Wage Supervisors.

Applying qualification standards involves more than rating an individual’s length of experience. Internal and external placement actions should be characterized by evaluations based on whether the individual possesses the necessary KSAs to perform the work.

Qualification determinations should be based on an individual’s total background with all valid and pertinent experience considered. Thus, all periods of time spent on a job should be credited without regard to limited periods of time away from duties on approved leave, including LWOP.

Thirty calendar days of LWOP may be credited towards meeting experience requirements; periods of non-pay status, such as seasonal employment, will be treated as LWOP.

SPFs may be established for occupations Servicewide, or for individual positions if they are appropriately justified.

SPFs are KSAs/competencies that go beyond minimum qualification standards but are also prescribed as necessary for meeting basic eligibility. These factors are essential for successful performance in the position to be filled and cannot be readily attained after promotion (generally within three to six months) and are applied in the same manner as minimum qualification requirements. SPFs are used only when they are critical to the proper filling of the position and not merely because they would be desirable. SPFs must be documented and justified by the KSAs/competencies contained in the position description, critical job elements and/or other job-related processes.

SPFs cannot be changed at any time during the merit promotion or hiring process. Once established, they generally remain consistent for the same type of position unless the duties/responsibilities of the position have changed. When a SPF is used, the justification for its use must be maintained in the automated hiring system. Examples of appropriate SPFs are as follows:

The following are examples of inappropriate SPFs:

HCO, TA, PEO is responsible for approving and maintaining the documentation of the validity and job-relatedness of the SPFs. Requests for SPFs must be sent to PEO for approval. Refer to the OPM General Schedule Qualification Policies for additional information on SPFs.

All qualification standards with the exception of the General Attorney Series, GS-0905 are included in the OPM General Schedule Qualification Standards.

OPM does not publish qualification standards for attorney positions but allows agencies to set their own qualification requirements. Generally, a Bachelor of Laws (LL.B.) or Juris Doctor (J.D.) degree and membership in a state bar are required. The entry-level grade is usually GS-9, but those with experience may qualify for higher grades.

The OPM Position Classification Standard for General Attorney Series, GS-0905 provides the authority for the requirements stated in this IRM. By OPM’s definition, the work of the General Attorney Series, GS-0905, requires admission to the bar. Thus, OPM recognizes that admission to the bar is a requirement for the Attorney, GS-0905 position. Failure to maintain membership in a state bar provides grounds for removal. See McGean v. National Labor Relations Board, 15 M.S.P.R. 49 (1983). The IRS has an obligation to ensure attorneys maintain Agency qualification standards for the position. The standard certification requirements described below in IRM 6.338.1.12.1 were developed by a workgroup comprised of representatives from General Legal Services, Embedded Small Business/Self-Employed, HCO, Workforce Relations, HCO, ETS, Policy and Programs Office, and Classification.

The IRS has established minimum qualification standards for the GS-0905 occupation within the IRS. These standards are in the following portions of this IRM:

Suitability requirements regarding excepted service appointments can be found in IRM 6.731.1, Suitability Determinations for Employment.

In some instances, there may not be a position one grade lower in the normal line of progression or the organization may not have a position that is one level lower than the position to be filled. In such instances, for internal placement actions only, one year of specialized experience equivalent to the second lower level within the organization is creditable. For outside applicants (i.e., those without current or prior federal competitive or excepted service), one year of specialized experience equivalent to at least the next lower level is required. This guidance is based on the OPM General Schedule Qualification Policies, Section 5, 3(o). In determining whether there is a position at the next lower level in the normal line of progression, the organizational structure is considered. The organizational structure is defined as the organizational entity under the immediate supervisory position. This provision addresses positions properly classified within existing organizations:

Based on the OPM, General Schedule Qualification Policies, Section 5, 3(n): One-year specialized experience provision for banded positions--If groups of positions have been placed in pay or grade bands that group two or more GS grades together, HCO, TA, PEO will need to define the type and level of experience required to perform the work of the position to be filled. Positions in the Department Manager (DM) and Senior Manager (SM) paybands are defined by supervisory KSAs. The level of experience required to perform the work of the position to be filled is determined by the placement in the organization, within the payband, and the level of progressively responsible experience in the managerial field. Applicants need only one year of the identified experience, either equivalent to a lower level within the band or to the next lower-level band. Employees entering a position in a payband that encompasses a single GS grade or two or more GS grades must:

Below are examples of qualification determinations when there is no position at the next lower level in the normal line of progression within an organizational structure:

As required by 5 USC 9509(b)(3), employees covered under the IRS Payband System are to be treated as if they are GS employees for the purpose of applying other laws and regulations governing GS employees, except as otherwise provided in 65 FR 79433, OPM Criteria for IRS Broadbanding Systems. The IRS Payband System covers the SM, DM, and FM paybands as indicated in IRM 6.959.1.4, IRS Payband System Structure.

In accordance with the OPM General Schedule Qualification Standards, Supervisory Guide, employees must demonstrate in their work experience and/or training that they possess the ability to perform successfully the duties of a specific supervisory position and must demonstrate the ability to acquire the particular knowledge, skills and competencies for successful performance.

TIG requirements do not apply under the IRS Payband System. Time-in-band is not applicable.

5 USC 3307(d) prohibits the establishment of a maximum entry age for federal positions, except as provided below.

5 USC 3312(a)(1) requires federal agencies to waive maximum age rules for veterans' preference eligible applicants unless the age requirement is essential to the performance of the work.

The Land Management Workforce Flexibility Act codified in 5 USC 9602, requires that the maximum entry age be waived for land management eligibles unless the agency can prove that age is essential to the duties being performed.

Information pertaining to medical and physical qualifications required of certain occupations to include motor vehicle operators can be located in IRM 6.339.1, Medical Qualification Determination Requirements, 5 CFR 339, and 5 CFR 930.