Purpose: This IRM contains basic requirements for reviewing new hire eligibility and pre-employment checks for employment in the competitive service, outside the civil service register and excepted appointments.

Audience: Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM apply to all business units.

Policy Owner: The IRS Human Capital Officer.

Program Owner: The Human Capital Office (HCO), Office of HR Operations (OHRO), Talent Acquisition (TA), Program Executive Office (PEO).

Primary Stakeholders: The HCO, Talent Acquisition (TA) Division, Employment Operations (EO) Division, and Strategic Talent Analytics & Recruitment Solutions (STARS) Division.

Program Goals: Following the policy in this IRM ensures equitable and consistent treatment of potential employees during the new hire process.

An eligible employee must meet the following eligibility requirements during the application process:

Veterans’ Preference: Human Resources (HR) staff will verify veterans' preference at the time of application when preference is used as a basis for acceptance of an application after the closing date, or when the position is restricted to preference eligibles. In other hiring situations, veterans’ preference can be verified prior to certification to ensure a preference eligible is not bypassed to select a non-preference eligible applicant (DEOH, Chapter 4, at: https://www.opm.gov/policy-data-oversight/hiring-information/competitive-hiring/deo_handbook.pdf).

Selective Service Registration: For all male applicants born after December 31, 1959, who are at least 18 years of age, civil service employment law (Title 5, USC, Subpart B, Chapter 33, Subchapter I, Section 3328, Selective Service registration, at: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section3328&num=0&edition=prelim) requires that the applicant must be registered with the Selective Service System (SSS), unless they meet certain exemptions under the Military Selective Service Act. If an applicant must register, but knowingly and willfully did not do so, they are ineligible for appointment by executive agencies of the federal government.

Federal employees have a responsibility to satisfy in good faith their financial obligations, especially federal, state, and local taxes imposed by law. The IRS’s responsibility is to ensure applicants are in tax compliance with the IRC (IRM 10.23.3, Personnel Security/Suitability for Employment and Personnel Security Operations, at: http://irm.web.irs.gov/link.aspx?link=10.23.3).

In addition, the Consolidated Appropriations Act, 2020, Public Law 116-93, Section 109, at: https://www.congress.gov/116/plaws/publ93/PLAW-116publ93.pdf, specifically directs the IRS to consider conduct and federal tax compliance prior to rehiring a former employee.

The HR staff must complete the following steps:

The HR staff must conduct a mandatory check for all qualified external applicants (does not apply to current IRS employees) using the ALERTS database maintained by Labor/Employee Relations and Negotiations (LERN). All prior performance and misconduct issues must be sent to the Selecting Official for consideration prior to a firm offer being issued.

If an applicant is a former IRS employee who was removed from the IRS for performance or misconduct (regardless of when the removal occurred), the individual is ineligible based on the Taxpayer First Act of 2019 at:https://www.congress.gov/bill/116th-congress/house-bill/3151/text, codified in Title 26, USC, Subtitle F, Chapter 80, Subchapter A, Section 7804, Other personnel, at: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7804&num=0&edition=prelim .

If the former employee had a performance or conduct issue resulting in less than a suspension penalty, the business unit Commissioner/Designee has authority to approve the request.

If the former employee had a performance or conduct issue resulting in a suspension or higher penalty (but less than a removal), approval of the business unit Commissioner/Designee and IRS Human Capital Officer/Designee is required.

If the request is not approved, and the non-selection creates a block on the certificate, the HR staff prepares the necessary objection pass-over request following delegated examining procedures.

The employment office maintains all case files following existing records retention schedules and OPM’s DEOH procedures. The employment office must maintain a copy of any derogatory employment information and appropriate paperwork in the applicant’s case file.

The IRS must verify the identity of all prospective employees (new hires, contractors, students, unpaid volunteers, etc.). The Homeland Security Presidential Directive 12 (HSPD-12) establishes the methodology, which includes a fingerprint check through OPM. (Current IRS employees are generally not subject to pre-employment fingerprint checks when selected through an external hiring process; however, if selected for a position with a higher sensitivity or risk level, Personnel Security notifies the employee of the new investigation needed.)

Fingerprints must be sent to OPM once an applicant is sent to Personnel Security for a pre-screen decision unless a waiver is granted (e.g., COVID-19).

The General Services Administration’s (GSA) USAccess, at: https://portal.usaccess.gsa.gov/scheduler/select-activity, system is the IRS’s choice for fingerprinting and credentialing IRS applicants. These stations meet the requirements for HSPD-12. At USAccess stations, applicants have their fingerprints and photo taken and their identity is verified.

If a USAccess credentialing (IRS or shared) or IRS Livescan station is not available within 100 miles of the applicant’s location, or the USAccess credentialing station does not have an available time slot to process the applicant timely, the prospective hire may obtain "non-custodial” fingerprints at a local law enforcement agency. The prospective hire is responsible for any expenses incurred. For locations of Certified USAccess credentialing stations, search the GSA website at: https://www.fedidcard.gov/find-usaccess-centers.

The OPM conducts a reimbursable fingerprint search of the FBI-Identification Division criminal history records. If Personnel Security approves the pre-screening review, the selection process continues. Additional guidance can be found in IRM 10.23.3, Personnel Security/Suitability for Employment and Personnel Security Operations, at: http://irm.web.irs.gov/link.aspx?link=10.23.3.

Suitability screening (e.g., criminal or credit background or the sort asked on the Optional Form 306, Declaration for Federal Employment) cannot occur until after a conditional job offer is made (Title 5, CFR, Part 330, Subpart M, Timing of Background Investigations, at: https://www.ecfr.gov/cgi-bin/text-idx?SID=5ea2b440e1675e4cb1679d68f3d6f461&mc=true&node=pt5.1.330&rgn=div5#sp5.1.330.m) unless the agency has an OPM approved exception based on a business need to obtain information about the background of applicants earlier in the hiring process to determine if they meet the qualifications requirements or are suitable for the position being filled. Suitability screening is not applicable for current IRS employees.

The Personnel Security staff determines an applicant’s suitability for IRS employment prior to a firm offer being made (IRM 10.23.3, Personal Security/Suitability for Employment and Personnel Security Operations, at: http://irm.web.irs.gov/link.aspx?link=10.23.3).

A firm offer can only be made if all pre-employment checks and the pre-screening results are approved.

The HR staff is responsible for preparing an objection or pass-over request when an applicant’s pre-screening is disapproved and the applicant creates a block on further hiring.

The Treasury Human Capital Issuance on Delegation of Authority for Approving Objection and Pass-Over Requests, dated August 27, 2020, approved the delegation for approving and signing objection and pass-over requests from the Director, TA, to the Deputy Director, TA and Associate Director, PEO (formerly Employment Talent and Security (ETS) and Policy Accountability and Talent Management (PATM), respectively). This delegation does not include those cases where OPM retained exclusive authority for approval.

As outlined in Title 5, CFR, Part 731, Subpart A, Section 731.103, Delegation to agencies, at: https://www.ecfr.gov/cgi-bin/text-idx?SID=354313632e322f93ba7bc8e28a2cdb98&mc=true&node=pt5.2.731&rgn=div5⇒#se5.2.731_1103, the OPM retained jurisdiction for adjudicating suitability in all competitive service cases involving the issues listed below. The OPM delegated certain aspects of these authorities to agencies but retains overall responsibility. Cases involving the following must be sent to PEO for OPM approval:

If the selecting official wishes to select an applicant that would only be within reach of selection if the objection is sustained, or the pass-over granted, the selecting official may not make the selection for the position until a final ruling is made; however, if there is more than one position to fill from the same certificate, a position may be held open (in the event the objection is not sustained or the pass-over request is denied) that could be filled by the individual against whom an objection or a pass-over request has been filed. (Title 5, CFR, Part 332, Subpart D, Section 332.406, Objections to eligibles, at: https://www.ecfr.gov/cgi-bin/text-idx?SID=354313632e322f93ba7bc8e28a2cdb98&mc=true&node=pt5.1.332&rgn=div5⇒#se5.1.332_1406).

Employment Eligibility: Form I-9, Employment Eligibility Verification, must be used to document that new employees hired after November 6, 1986, may work in the U.S. (citizens and noncitizens). Not applicable for current IRS employees.

The servicing HCO, TA, EO/STARS office must use OPM’s Guide to Processing Personnel Actions, at: https://www.opm.gov/policy-data-oversight/data-analysis-documentation/personnel-documentation/#url=Processing-Personnel-Actions, to enter the appropriate personnel action and identify the risk level of the position.

Each position is designated at the low, moderate or high-risk level depending on the position’s potential to adversely impact the integrity or efficiency of the IRS (IRM 10.23.3, Personnel Security/Suitability for Employment and Personnel Security Operation, at: http://irm.web.irs.gov/link.aspx?link=10.23.3).

All juvenile applicants must meet the qualifications and eligibility requirements for the position for which they are being considered.

All juvenile applicants, to whom a tentative offer of employment is extended, will be subject to all prescreening requirements and a suitability determination by Personnel Security.