Additional IRM sections were identified that address various topics of interest to managers. Some of the frequently referenced IRMs include:

Part 6 of the IRM, Human Resources Management, provides personnel policies and procedures all managers need to effectively meet their management and administrative responsibilities. These policies and procedures are available at https://irm.web.irs.gov/indexes/numerical/Default.aspx?partno=6. Examples of IRMs include:

Employee retirement, Social Security, and Thrift Savings Plan information can be found at https://irssource.web.irs.gov/SitePages/Retirement.aspx. This site also includes information on the Government Retirement & Benefits Platform at https://platform.grbinc.com/Login.aspx, where you can compute estimates, make general retirement inquiries, and more.

Manager’s responsibilities when an employee separates from the IRS can be found on the Separating Employee Clearance site at https://irssource.web.irs.gov/Lists/EmployeeSecurity/DispItemForm.aspx?ID=45.

One of the most important areas of responsibility is to ensure subordinates receive quality training.

Be involved with trainees throughout their classroom and on-the-job training period. Ensure that performance checkpoints are established so trainees receive feedback on performance from you and the on-the-job instructor (OJI) at regular and frequent intervals.

Keep your immediate manager involved in the training process throughout the training period.

Stay informed of all aspects of the training program. Encourage new and seasoned employees to utilize available research tools (such as IRM Online, Lexis Nexis, Servicewide Electronic Research Program and IRS Source). Visit the Education and Training Knowledge Base at https://portal.ds.irsnet.gov/sites/vl005/Pages/default.aspx for Servicewide education and training programs. Visit the ITM site at https://irssource.web.irs.gov/Pages/ITM.aspx for courses that may help your employees. See IRM 1.4.5, Resource Guide for Managers, Corporate Tax Administration Tools, for information on tax administration tools.

Managers must take an active role to ensure their technical employees are developed, and that training is directed toward improving skills in their present position. Ensure that technical training is also made available to employees assigned to new projects that require specialized technical skills to meet specific business objectives.

Recognizing and developing potential is a responsibility of all managers. Continuously look for individuals with potential for higher level and more responsible work. When such individuals are identified, their abilities should be cultivated. This can be accomplished in many ways including working a developmental case, team examination work, acting managerial details, instructing, coaching, or other details.

The Frontline Readiness program is targeted at interested and motivated employees who have demonstrated an interest in becoming future IRS Leaders. When considering additional and/or developmental assignments, ensure that you are operating in accordance with the National Agreement. If you have questions, contact your supervisor and/or your servicing LRS at https://irssource.web.irs.gov/HCO/Lists/LERN/DispItemForm.aspx?ID=1 for assistance.

Improving clerical skills and developing the potential of clerical employees is as much a part of group responsibilities as it is for technical employees. Provide developmental opportunities to clerical employees who are motivated and can advance. When considering additional and/or developmental assignments, ensure that you are operating in accordance with the National Agreement. If you have questions, contact your supervisor and/or your servicing LRS at https://irssource.web.irs.gov/HCO/Lists/LERN/DispItemForm.aspx?ID=1.

Practical experience serves as a means for effective training and development. Assign work and activities which will put each employee's knowledge, skills, and abilities to practical use. For example:

While practical experience plays a major role in training and development, it cannot replace the need for formal refresher training. Offer additional training as needed to improve work performance, to prepare employees for new assignments, or to enhance their career development. Also, encourage outside study and self-development by employees. Do not recommend training that serves little purpose in improving an employee's performance or advancement.

Visit the Education and Training site at https://irssource.web.irs.gov/SitePages/EducationTraining.aspx for information on Servicewide training.

As a manager, the relationship with your manager is very important. The first step in establishing this relationship is to understand the managerial expectations. Discussing organizational goals and the assessment of the current condition of your group is the best starting point.

Keep management informed. Situational awareness and flexibility are most beneficial when establishing priorities. Upper management expects you to be flexible and look for alternatives within the group when solving problems or overcoming obstacles hindering outcomes. Managers should be informed immediately when priorities cannot be fulfilled (e.g. resources are strained). Finally, all IRS employees are expected to be team players. One office may be required to sacrifice resources to meet the broader (big picture) organizational needs and goals.

A manager’s knowledge of program requirements and business needs is an important resource in establishing group expectations. Other information resources to use in setting expectations include the IRS Business Performance Review (BPR), the Strategic Business Plan, and the performance plans established for you and your superiors. Information about the BPR can be found at https://irssource.web.irs.gov/LBI/Lists/QRA_PPCA/DispItemForm.aspx?ID=47.

After establishing expectations, a manager must lead, educate, and facilitate subordinates questions and concerns to produce desired outcomes.

Communicate effectively in all directions. Employees should be kept informed of office developments. Communicate with peers – they are your support base. They can provide valuable insight on:

Communicating expectations and procedures to your group is just as important as communication with upper management. Establish yourself as the leader but at the same time maintain an atmosphere of flexibility so you will not be perceived as rigid, thereby stifling valuable employee ideas. Discuss ideas in an open forum and once a decision is reached, solicit mutual agreement on the direction to take.

After negotiations are held, if needed, as new procedures and programs are implemented, communicate these new practices to employees. If you are not receptive to new ideas, the success of the program may be hampered. To keep group morale high, exhibit a positive approach to changes.

Once you establish and communicate your expectations, establish monitoring milestones for assessing progress. Depending on what area or task you are monitoring, the assessment tool may be specific, written, or informal. For example, areas such as morale cannot be monitored via a chart, therefore this type of measure must be assessed by monitoring employee interaction, visiting the work area, and talking to employees. Measures such as timeliness, and accuracy of reports can be monitored on a day-to-day basis through observation and review.

Do not over monitor. Occasionally review your monitoring system to determine if it is still needed. Ask yourself how much time it takes to compile the assessment data and how important it is.

After expectations are established and monitoring measures are in place, follow up procedures must be defined. The formality and structure of the follow up procedures depend on the type of task being measured, desired outcome, and level of employee involved required.

As you prepare to set and communicate the expectations for your group, think about managers you have worked for and their styles in communicating expectations. A manager who sits down with employees to discuss expectations, encourages input, ensures mutual understanding, and solicits their support stands the best chance of gaining a commitment to the organization's goal.

Planning and scheduling work must be a team effort of managers and employees to achieve an orderly, timely, and effective operation. Employees who fail to plan and schedule their work will contribute less than their share toward the achievements of the group. Utilize workload reviews to help determine if employees are planning effectively.

Many ineffective work practices or breakdowns in performance occur because of poor work planning and scheduling. Hold pointed individual discussions, identify causes and underlying needs, and reach mutual agreements on specific corrective actions. Timely follow up on corrective actions is essential for success.

It is important to control workload and to meet deadlines. For technical employees, most planning is on a case-by-case basis. Encourage employees to prioritize their workload and to share solutions to problems with others. Unforeseen internal decisions may change priorities.

Periodically review and validate your planning decisions. Update your plans as needed and check on your progress toward more effective management of your group.

Managers can be an effective catalyst to help employees achieve. Attitude is important: remember that enthusiasm is contagious. Strive to implement the following strategies:

Create a climate that supports the person with praise and encouragement. At the same time, challenge the person's potential by encouraging excellence and growth. Encourage risk-taking and treat failure as an opportunity for growth and learning.

Your evaluation of employee performance must conform to IRS policies and procedures and the National Agreement. Find performance management guidance at https://irssource.web.irs.gov/Lists/CareerOpportunities/DispItemForm.aspx?ID=155. The information on this website and the National Agreement, Article 12, Performance Appraisal Systems, for BU employees, outline the policies.

Look to your manager, LRS and human resource specialists for direction and guidance in initiating formal personnel actions resulting from performance evaluations.

You share responsibility with others not only to understand and apply uniform evaluation approaches but also to suggest improvements in the performance evaluation system.

Efficient and effective employee job performance depends on timely direction. This direction encompasses continuous involvement, instruction, and evaluation of each employee's work. Positive feedback is essential to maintain and improve strengths. By being involved, you will be able to develop each employee's skills to improve job performance.

Timely direction, including recognition of good performance, demands that you direct your attention to each employee to ensure they are contributing to the goal of a quality program.

Keep an employee's overall performance in mind when you discuss work and activities. Let the employee know when some aspect of performance may influence the next performance rating, a promotion or other personnel action. Make sure employees understand the linkage between performance feedback and CJEs or other established job expectations. This information gives the employee an opportunity to correct weaknesses in performance and avoid misunderstandings. If the feedback is being used for evaluative purposes, the written feedback must be provided to BU employees within timeframes established by the National Agreement.

Decide, in your role as instructor and evaluator, if the quality of an employee's work would improve by providing guidance and assessments in writing. Recordation also serves as a snapshot of employee performance. Adequate documentation will remind you of changes over the rating period.

Ensure each employee receives the necessary training and guidance for successful performance in the group. Use a guide for development and self-assessment, for evaluating your own performance as well.

Ensure that all employees receive timely midyear and annual appraisals.

Awards are opportunities for managers to recognize and reinforce positive behavior. Used correctly, awards contribute to establishing an engaged workforce. Managers must maintain a working knowledge of all awards. Since delegation authorities to approve awards may vary among business units, working closely with your immediate supervisor and administrative support staff is key to successful application of award procedures.

Information regarding awards is found in IRM 6.451.1 , Employee Performance and Utilization - Awards and Recognition.

Query the Payband Resource Center at http://hco.web.irs.gov/apps/payband/index.htm for information on recognition for senior managers, department managers, and frontline managers.

The OPF is the employee’s official record of Federal employment. It contains the records the Government needs to make accurate employment decisions throughout an employee’s federal career. These files are stored at the OPF consolidated site located in Lee’s Summit, Missouri. To request a copy of a document contained in the OPF or to review their OPF, follow the instructions at https://irssource.web.irs.gov/Lists/EmployeeActions/DisplaySection.aspx?SectionName=2.

An Employee Performance File (EPF) is a required file for all employees.

Managers are responsible for maintaining an effective EPF system by:

Recordation is defined as a manager's written record evaluating an employee in a positive or negative manner. For BU employees, recordation must be furnished in compliance with Article 15 in the National Agreement.

Placing performance related documents in a physically separate file provides more protection of the employees' privacy. For additional information regarding the contents of the EPF and retention periods, refer to the iManage site, at https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx, and search Employee Performance Files (EPFs) and Drop Files.

In addition to the EPF, a second file should be established for employees for conduct related or administrative issues. This is referred to as the Drop file. The Drop file should contain anything that is not performance related such as leave counseling and copies of disciplinary actions. If you have any questions about the use of a Drop file, refer to the iManage site, at https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx, and search Employee Performance Files (EPFs) and Drop Files.

If you are unsure of the type of documents and retention periods needed for the EPF or Drop File, contact your supervisor or servicing LRS at https://irssource.web.irs.gov/HCO/Lists/LERN/DispItemForm.aspx?ID=1for guidance.

Performance evaluation forms and guidelines provide a uniform means for a written evaluation and rating of each employee’s proficiency. Before attempting to rate an employee carefully review all documented information in the EPF.

The "summary evaluation" or "overall rating" provides one rating for the combined performance against the Retention Standard for the Fair and Equitable Treatment of Taxpayers; and the Responsibilities and Commitments; or the CJEs and Performance Aspects. Additional information on the performance management evaluation process is available at in IRM 6.430.2, Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs), IRM 6.430.3, Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts, IRM 6.430.5, Performance Appraisals for Temporary Assignments, and in the National Agreement, Article 12, Performance Appraisal Systems.

When a manager is involved with an employee's work, the employee should not be surprised by their performance evaluation. Always give employees an opportunity to ask questions to obtain clear work guidelines. Therefore, managers can ensure the employees know what is expected of them long before evaluation time.

As the end of the appraisal period approaches, give your employees the option to prepare a written self-assessment in compliance with Article 12 of the National Agreement. Refer to IRM 6.430.2.4.5, Self-Assessments, for guidance and resources.

Fulfill the responsibility to process any awards for employees who earn them.

Initiate action, if needed, when an employee's work becomes minimally successful or unacceptable. Refer to Article 40 in the National Agreement, for BU employees, and IRM 6.432.1, Addressing Poor Performance, for guidance.

It is the manager's responsibility to become familiar with the IRMs and National Agreement as it pertains to the evaluation process.

Managers must ensure their employees adhere to the ethics rules in Document 12011, the IRS Ethics Handbook, and IRM 6.735.2, IRS Outside Employment. If an employee commits misconduct, the manager must address it timely to correct the misconduct. Correcting misconduct may be in the form of a non-disciplinary action (such as counseling) or discipline action. Managers can refer to the IRS Manager’s Guide to Penalty Determinations (Document 11500).

For more information, refer to IRM 6.751.1, Discipline and Disciplinary Actions, IRM 6.752.1, Disciplinary Suspensions of 14 Calendar Days or Less, and IRM 6.752.2, Adverse Actions, for guidance. For BU employees, also refer to Article 5, Employee Rights, Article 38, Disciplinary Actions, and Article 39, Adverse Actions, for guidance.

There are two key elements to good communications: expressing and listening. They are equally important. Managers are in a unique position to foster and enhance a positive image with each customer interaction; your communications establish the way the Service is perceived. Therefore, expressive, and receptive communication skills must be continually developed to maintain a consistent connection to all customers.

The ability to communicate effectively within the organization will have a major impact on your overall success and effectiveness as a manager.

When you approach higher levels of management to provide a factual basis for taking actions or considering proposals, supply clear, concise, and accurate information. Your credibility with superior’s rests, in large part, with how well you can clearly and precisely communicate essential facts.

Another important factor is knowing when, and in what instances, superiors need to be briefed or informed. For example, inform your superior about difficulties in meeting program objectives, trends that may require a change in emphasis, and events that may have a positive or negative effect on any facet of the Service's operations.

Lateral communication with peers is an invaluable resource and should be cultivated. The adage that there is strength in numbers is appropriate when it comes to interactions and sharing among managers. There is no need to reinvent the wheel when there is knowledge to draw from among peers. A free exchange among all members of our management core enhances our team effort and overall effectiveness.

Clear communication to employees is necessary to effectively communicate expectations and the overall objectives of the organization. As in all communication, you must come across in a clear and concise manner and exhibit confidence and support. As a manager, you can only accomplish goals through the efforts of others. Hence, team building through positive, reinforcing, communicative interaction is vital.

Every contact offers an opportunity to enhance the image of the Service. This principle is as true of contacts and relationships within as those with the public. Actions that are fair, impartial, reasonable, and competent will increase confidence in our efforts.

Good working relationships are essential to good management. Proper attitude and behavior and effective communications build good working relationships. Remember the one stop service concept and work closely with other organizations, coworkers, and employees.

Set the example. Managers must set the tone and instill the need for courteous, firm, and professional attitudes and behavior. Be alert to all undesirable and unfavorable actions in your group and take immediate remedial action. A working knowledge of and relationship within your organization as well as other organizations is essential.

To meet our commitment to Congress, taxpayers, and employees, the Service has changed its organizational priorities in various ways. All these changes are critical steps to moving the organization towards a goal of delivering the best service possible to taxpayers.

An important aspect of this change is the way we use measures. We have shifted from previous results measures, such as dollars and cases closed to a more balanced performance measurement system focusing on resolving taxpayer accounts and ensuring future compliance.

The Balanced Measurement System is part of the effort to modernize the IRS and to reflect the priorities, as articulated in the IRS mission statement and strategic goals. Listed below are its three components and their goals:

IRM 1.5.1, IRM 1.5.2 and IRM 1.5.3, Managing Statistics in a Balanced Measurement System, at https://irm.web.irs.gov/link.aspx?link=1.5, provides details on the Balanced Measurement System. IRM 1.5.4 through IRM 1.5.10 contain information related to individual divisions and functions.

The IRS uses the Balanced Measurement System to assess organizational performance at both the strategic level and the operational level. At the strategic level, such measures are used to assess overall progress in delivering the IRS mission and its strategic goals. Strategic measures apply to the organization as a whole and to each of the major operating units in the modernized IRS.

At the operational management level, measures are used to assess the effectiveness of specific programs (e.g., submission processing, filing and account services management, field collection, field exam, etc.).

"What you do" speaks louder than "what you say." Managers must strive to ensure that the actions they take reflect the new balanced approach. Each manager needs to adopt and advance this new approach to organizational management.

Managers should foster an environment that is inclusive and welcoming of persons from different backgrounds as well as completely free of any discriminatory animus. While managers should help coordinate activities to ensure that the IRS meets its obligations to provide reasonable accommodations for persons with disabilities and religious beliefs or practices, other workplace decisions must be made without regard to an individual's race, color, religion, sex (including sexual orientation, gender identity, and pregnancy), age (40 or older), disability, or genetic information. Employees are entitled to work without experiencing sexual or any other type of harassment. Conduct which could reasonably be regarded as contributing to a hostile or offensive working environment, whether engaged in by managers or employees, must not be tolerated.

Ensuring that the Service provides persons with disabilities, whether applicants for employment or employees, with reasonable accommodations is a recurring challenge. Reasonable accommodations are not one size fits all solutions, but rather must be tailored to the specific needs of the individual. Reasonable Accommodation Procedure Training for Managers, ITM course #17197, provides guidance to managers in performing these responsibilities. The Accessibility website at: https://irssource.web.irs.gov/SitePages/Accessibility.aspx has information for employees and managers concerning reasonable accommodations and other disability related matters.

Managers serve as role models to employees in promoting awareness and understanding of the importance of human diversity. Management Aspects of EDI, ITM course #13466, provides basic information concerning the roles and responsibilities of managers with respect to EEO and diversity.

Managers should proactively and timely address workplace conflicts and disputes, as discord in the workplace impedes timely achievement of business objectives. The Service offers alternative dispute resolution as an option to assist managers and employees in resolving conflict.

Equal Employment Opportunity Commission (EEOC) Management Directive 715 (MD-715) provides policy guidance and standards for establishing and maintaining effective affirmative programs of equal employment opportunity under Section 717 of Title VII (Part A) and under Section 501 of the Rehabilitation Act (Part B). This directive requires agencies to take appropriate steps to ensure that all employment decisions are free from discrimination. It also sets forth the standards by which EEOC will review the sufficiency of agency Title VII and Rehabilitation Act programs, which include periodic agency self-assessments and the removal of barriers to free and open workplace competition.

Managers, as agency leaders and decision makers, have an obligation to uphold the principles and practices under the six essential elements of MD-715, the agency’s road map to becoming a model EEO employer. These elements are:

Managers play a critical role in ensuring the Service takes steps at every organizational level to promote EEO in these six categories to maintain a work environment that is free from discrimination. The MD-715 report can be found at https://irssource.web.irs.gov/EDI/Pages/Home.aspx.

Attracting and retaining talented, skilled, and knowledgeable people, and preserving the public’s trust, are key to the Service’s success. As the IRS must successfully compete with other government entities, non-governmental organizations, and private sector employers for top-performing personnel in the global marketplace, it is critical that the Service offer a working environment in which people from all backgrounds are welcomed and heterogeneity is valued for its strengths.

Additionally, the Service’s reputation for integrity and fairness is one of its most valuable assets, which must be vigorously safeguarded. As actions have more significance than words alone, treating our fellow employees and members of the public with respect, dignity and fairness is of paramount importance to preserving the high degree of confidence placed in this organization.

Managers are responsible for cooperating with all official investigations of discrimination allegations, in part by providing relevant testimony and documents to investigators.

When Management receives a report of harassment, sexual harassment, or bullying, they must immediately address all allegations in the manner outlined in IRM 1.20.3, Handling Harassment Allegations.

The EAP and work-life referral services are available to help employees and their immediate family members overcome stressful life issues and personal concerns.

The IRS has contracted with a vendor to provide EAP services. Employees receive a maximum of four free counseling sessions per calendar year for each presenting issue (e.g., four sessions for grief, four sessions for stress, etc.).

If an employee requires counseling beyond the limits of what the EAP can provide, the counselor will help them find affordable care through their health plan or referrals to other resources within the community. When employees use the work-life referral services, they are responsible for paying for the related services.

The EAP can provide confidential and expert consultation to managers in a variety of areas including:

For additional information see IRM 6.800.3 , Employee Assistance and Work Referral Program, or the Employee Assistance Program page on the IRS Source at https://irssource.web.irs.gov/Lists/WorklifePrograms/DisplaySection.aspx?SectionName=2.

The Leave Sharing Program is a benefit program that permits IRS employees to use donated annual leave to assist them while they are facing financial difficulties due to a personal or family medical emergency. The Leave Sharing Program is comprised of the Leave Bank and the Leave Transfer and is open to all employees except intermittent employees.

For additional information go to IRS Source at hhttps://irssource.web.irs.gov/Lists/Timekeeping/Leave%20Sharing.aspx.

IRM 6.800.2, Employee Benefits, IRS Telework Program provides Service-wide policy and guidance on the IRS Telework Program. The IRS Telework Program allows IRS employees who meet telework eligibility the opportunity to work at home or other approved locations. Participation in the IRS Telework Program is voluntary. Employees may work full days or a portion of the day at the telework site. While telework may help employees to better balance their work and family responsibilities, it remains a management option rather than an employee benefit and does not change the terms and conditions of appointment. Telework is not an entitlement. Employees who wish to work Telework must obtain their manager’s permission and enter an IRS Telework Agreement.

Managers have responsibility to: