Every position within IRS requires potential employees undergo a suitability screening and/or investigation conducted by an appropriate government authority. The investigation is based on the position risk or sensitivity level and/or the requirements of Homeland Security Presidential Directive (HSPD-12).

The investigative requirements must be consistent with the Office of Personnel Management (OPM) guidance. The suitability investigation is the first step to ensure the highest standards of integrity and security among employees for the IRS to carry out its mission.

Executive Orders (EO):

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

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

Other:

HCO PS determines if an individual is suitable for employment with the IRS and ensures these individuals are of the highest integrity and character. The suitability determination is based on the results of preliminary security checks and investigations, which are adjudicated by trained PS adjudicators. For appointees with less than one current continuous year of service, the Associate Director, PS, has delegated authority to make suitability determinations and propose suitability actions under 5 CFR Part 731, except for those cases that must be referred to OPM as described in paragraph (3) of this section. Refer to IRM 1.2.2.16.1 Delegation Order 10-1, Perform Operating Functions Relating to Personnel Security.

HCO TA oversees the recruitment and hiring process. The servicing Employment Office determines the eligibility and qualifications for external applicants. For the hiring office’s roles and responsibilities, refer to IRM 6.332.2, New Hire, Eligibility and Pre-Employment Review. The Director, TA, has the delegated authority to take suitability actions, except for cases that must be referred to OPM as described in paragraph (3) of this section.

HCO TA Position Management and Classification office develops and issues position management and classification operational and policy guidance, and determines all data elements associated with the position, including the risk/sensitivity level.

OPM retains jurisdiction for adjudicating suitability in all competitive service cases involving the issues listed below. Refer to 5 CFR 731.103, Suitability, Delegation to agencies:https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-731/subpart-A/section-731.103

Defense Counterintelligence Security Agency (DCSA) is the primary investigative service provider for the federal government. EO 13869, dated April 24, 2019, transferred the authority to conduct investigations from OPM, National Background Investigation Bureau, to the Department of Defense, DCSA. DCSA completes investigations for most individuals working for or on behalf of the executive branch of the U.S. These individuals include, federal employees and contractor employees, civilian and military applicants, and consultants to federal programs.

The table lists commonly used acronyms in this IRM:

Below are terms and definitions associated with this IRM:

The below provides additional guidance on suitability for employment and conducting investigations.

A risk level is determined for every IRS position during the classification process, which is completed by the HCO Position Management and Classification (PM/C) Office in collaboration with the appropriate IRS business unit. Each position is designated at the high, moderate, or low risk level based on the potential impact to the integrity or efficiency of the IRS. Access the Standard Position Description Library for position descriptions and respective risk level:https://irs.gov.sharepoint.com/sites/Talent_Acquisition_PMC_SPDLibrary/SitePages/Home.aspx

HCO TA must verify the suitability position risk levels. Below is the description of each position risk level and examples of representative duties:

The position risk level must be recorded on the Optional Form 8, Position Description, and on the Standard Form 52, Request for Personnel Action. The risk designation must be recorded using the following codes:

Employees in IT positions with Privileged Access to IRS sensitive IT systems must be designated at the high-risk level and the requisite completed investigation must be favorably adjudicated prior to obtaining privileged access.

Privileged Access is defined as administrator or root access to DS, DSTEST and IRSNET domains that contain highly sensitive, critical information. Individuals in such positions (for example, system administrator, data base administrator, network administrator) with this level of access have major program responsibilities and authorities that are critical to the IRS mission. If this information is compromised, it could potentially cause exceptionally serious damage to sensitive IT systems and to the national financial market. Examples of domains include but are not limited to:

OPM establishes the type of investigation required for each position risk/sensitivity designation. In 2015, OPM established Federal Investigative Standards to determine eligibility for logical and physical access, suitability for U.S. Government employment, fitness to perform work for, or on behalf of U.S. Government as a contract employee, and eligibility for access to classified NSI information or to hold a sensitive position. The table below shows the tiered investigation standards:

Appointees should have an investigation initiated before the appointment but no later than 14 calendar days after placement in the position. For appointments subject to investigation, refer to IRM 6.731.1.2. Below are examples of types of appointments and the requisite level of investigation:

If an employee’s position is changed to a higher position risk level due to promotion, demotion, or reassignment, the following will apply:

For an employee moving into a sensitive position (non-critical sensitive, critical sensitive, special-sensitive) due to an accretion of duties and responsibilities, or an employee occupying a sensitive position, refer to IRM 10.23.1.3, Position Sensitivity and Investigative Levels, and IRM 10.23.1.4, Investigations for National Security Positions.

Employees in positions designated at the high or moderate risk level are subject to a reinvestigation no later than five years from the date of completion of their original investigation and every five years thereafter, unless the following occurs:

Employees in positions designated at the low risk level are not subject to reinvestigation.

To determine if a person is suitable for employment with the IRS or to take a suitability action, HCO PS must base the suitability decision on specific factors and additional considerations outlined in 5 CFR 731.202. For the full list, refer to 5 CFR 731.202, Criteria for making suitability determinations (b) and (c): https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-731/subpart-B/section-731.202.

Suitability determinations must be based on the presence or absence of one or more specific factors (charges), such as:

HCO/ PS must also consider additional considerations to the extent they are deemed pertinent to the individual case, such as:

The IRS must ensure the applicant is eligible for the position for which they applied, among the best qualified, and/or within reach of selection. If the individual is appointed, the requisite level of investigation must be conducted prior to determining suitability.

Unless the IRS makes a conditional offer of employment to an applicant, the IRS cannot make specific inquiries concerning an applicant’s criminal or credit history as in 5 CFR 731.103(d)(1), and 5 CFR 330.1300, Timing of Suitability inquiries in Competitive Hiring. However, in certain situations, agencies may have a business need to obtain information about the suitability or background of applicants earlier in the process. If so, agencies must request an exception from OPM. A preliminary review of the applicant’s suitability will occur prior to entry on duty and/or before a formal investigation is initiated for federal employment as described in IRM 6.332.2.6, Suitability Screening. Information will be evaluated to determine the presence of any potential issues of a suitability concern.

A review of an appointee’s suitability may occur after entry on duty, at the time the required investigation is conducted. The investigation results, applications, security forms, and other appropriate materials will be reviewed to determine if the appointee is suitable for continued employment with the IRS.

When an appointee is deemed unsuitable for employment during the pre-screening process and is erroneously allowed to enter on duty, the following will occur:

PS will submit all relevant documentation to Labor/Employee Relations Negotiations (LERN), Associate Director Field Operations, who will consult with management to determine the appropriate action (such as, a probationary termination action under 5 CFR 315; or removal or debarment under 5 CFR 731). A final report will be issued to the Director, TA, and the IRS Human Capital Officer within two workdays after the corrective personnel action is successfully processed.

The suitability adjudication determines if an individual is suitable for federal employment. Adjudications are made with reference to the person’s:

During an adjudication, PS qualified adjudicators will evaluate investigation results and other related materials to make sure individuals who work for the IRS are trustworthy and of good conduct and character.

When the IRS takes a suitability action against an applicant or appointee, a Notice of Proposed Action is prepared (see 5 CFR 731.402, Notice of proposed action, at:https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-731/subpart-D/section-731.402). The IRS must notify the applicant or appointee (hereinafter, the "respondent" ) in writing of the proposed action and the opportunity to request the materials relied upon. The notice must include:

HCO TA must take the following action when issuing the notice of proposed action to the respondent:

If the respondent chooses to answer the notice, they may:

HCO TA must review the respondent’s answer and make a final decision about their suitability for employment with the IRS. The final decision must:

When the IRS takes a suitability action against a person, that person may appeal the action to the MSPB. The decision by the MSPB is as follows:

The procedures for filing an appeal with the MSPB are outlined in 5 CFR Part 1201, Practices and Procedures: https://www.ecfr.gov/current/title-5/chapter-II/subchapter-A/part-1201.

When PS deems an applicant or appointee unsuitable for employment based upon reasons in 5 CFR 731.202, Criteria for making suitability determinations, the IRS:

The additional debarment period may be based in whole or in part on the same conduct on which the previous debarment was based, when warranted, or new conduct. The IRS has sole discretion to determine the duration of any period of debarment (of up to an additional three years) it imposes under 5 CFR 731.205.

OPM retains the authority to issue government-wide debarments, where appropriate, and the authority to issue debarments in cases where there is evidence of specific types of conduct, which includes cases where there has been:

When there is evidence of the specific types of conduct, the IRS must refer these cases to OPM. When the IRS determines that a government-wide debarment by OPM may be an appropriate action, it must refer the case to OPM for debarment consideration. The IRS must make these referrals prior to a proposed agency debarment, but only after sufficient resolution of the suitability issue(s), through subject contact or investigation, to determine if a government-wide debarment appears warranted. If a government-wide debarment is warranted, OPM will:

The suitability determination involves deciding whether a person is suitable for employment in a covered position with the federal government. A qualified adjudicator will evaluate all available information to determine if the individual is suitable for appointment or employment with the IRS based on the specific factors and additional considerations outlined in 5 CFR 731.202. For the list of specific factors and additional considerations refer to: IRM 6.731.1.7.1.

When the IRS proposes a debarment against an applicant or appointee, they are entitled to due process. The IRS must:

The individual will be provided an opportunity to explain, mitigate, or refute the reasons for the proposed debarment and submit any evidence in support of the answer as described in 5 CFR 731.403. The individual’s written answer must be submitted to the IRS POC within 30 days from the date of the notice of proposed debarment.

If the IRS determines the individual’s character and conduct warrants debarment, the individual will be notified in writing of the final decision to debar them from all or specific covered positions within the IRS. The notice will include: