6.335.1. IRS Merit Promotion Plan and Internal Placement

(1) The Plan ensures that promotions and other actions (whether competitive or noncompetitive) are based on merit, and that all employees are provided with the opportunity to develop their capabilities to the fullest.

(2) Management reserves the right to make selections from any appropriate source after complying with strategy, contractual, or government-wide procedural regulations regarding eligibility, qualifications, priority consideration, etc. Refer to IRM 1.2.1.7.1, Policy Statement 6-2, Merit Staffing.

(3) Merit system principles were established by the Civil Service Reform Act of 1978 (CSRA) and codified at 5 USC 2301(b). All actions - whether identification, qualification, evaluation, or selection of candidates - will be made on a fair and equitable basis, without regard to any non-merit reason such as race, color, religion, age, sex (including pregnancy or gender identity), national origin, political affiliation, disability, genetic information (including family medical history), sexual orientation, marital status, labor organization affiliation or non-affiliation, status as a parent 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 must be based solely on job-related criteria. Refer to 5 CFR 335.103(b)(1).

(4) The IRS provides reasonable accommodations to applicants with disabilities. Applicants requiring reasonable accommodation must notify their servicing HCO, TA, EO. Decisions on granting reasonable accommodation will be made on a case-by-case basis.

(5) The Department of the Treasury has delegated to bureau heads the authority to establish and approve promotion and placement programs for their respective bureaus. Refer to Human Resource Issuance System Chapter 335, Transmittal Number TN-95-12, Promotion and Placement Programs by contacting P&A, ERSP.

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

1. Title 5 USC 2301, Merit systems principles at: https://uscode.house.gov/browse/prelim@title5/part3/subpartA/chapter23&edition=prelim

2. Title 5 USC 3301, Civil service; generally at: https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1

3. Title 5 USC 3302, Competitive service; rules at: ttps://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1&edition=prelim

4. Title 5 USC 3304, Competitive service; examinations at:https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1&edition=prelim

5. Title 5 USC 3110, Employment of relatives; restrictions at: https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter31/subchapter1&edition=prelim

6. Title 5 USC 3310, Preference eligibles; examinations; guards, elevator operators, messengers, and custodians at:https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1&edition=prelim

7. Title 5 USC 9510, General workforce staffing at: https://uscode.house.gov/browse/prelim@title5/part3/subpartI/chapter95&edition=prelim

8. Title 5 USC 9602, Competitive service; time-limited appointments at: https://uscode.house.gov/browse/prelim@title5/part3/subpartI/chapter96&edition=prelim

(2) Public Laws:

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

2. Public Law 105-206, IRS Restructuring and Reform Act of 1998 at: https://www.congress.gov/105/plaws/publ206/PLAW-105publ206.pdf

3. Public Law 105-339, Veterans Employment Opportunity Act of 1998 at: https://www.congress.gov/105/plaws/publ339/PLAW-105publ339.pdfPublic Law 105-339 Veterans Employment Opportunity Act of 1998

4. Public Law 114-47, Land Management Workforce Flexibility Act at: https://www.congress.gov/114/plaws/publ47/PLAW-114publ47.pdf

(3) Federal Register: 73 FR 66143 Changes in Pay Administration Rules for General Schedule Employees at: https://www.federalregister.gov/documents/2008/11/07/E8-26562/changes-in-pay-administration-rules-for-general-schedule-employees

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

1. 5 CFR 213, Excepted Service at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-213?toc=1

2. 5 CFR 300, Employment (General) at:https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-300?toc=1

3. 5 CFR 315, Career and Career Conditional Employment at:https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-315?toc=1

4. 5 CFR 316, Temporary and Term Employment at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-316?toc=1

5. 5 CFR 330, Recruitment, Selection and Placement (General) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-330

6. 5 CFR 335, Promotion and Internal Placement at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-335?toc=1

7. 5 CFR 430, Performance Management at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-430?toc=1

8. 29 CFR 1607, Uniform Guidelines on Employee Selection Procedures at: https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XIV/part-1607

9. 5 CFR 531, Pay under the General Schedule at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-531?toc=1

10. 5 CFR 550, Pay Administration (General) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-550?toc=1

(5) Executive Order: 14035, Diversity, Equity, Inclusion and Accessibility in the Federal Workforce at: https://www.federalregister.gov/documents/2021/06/30/2021-14127/diversity-equity-inclusion-and-accessibility-in-the-federal-workforce

(6) Treasury Policy:

(7) IRS Policy Statements, Delegation Orders and IRMs:

1. IRM 1.2.1.7.1, Policy Statement 6-2, Merit Staffing at: https://irm.web.irs.gov/Part1/Chapter2/Section1/IRM1.2.1.aspx#1.2.1.7.1

2. IRM 1.2.2.7.14, Delegation Order 6-24, Delegation of Authorities to Initiate and Approve Personnel Actions at: http://irm.web.irs.gov/Part1/Chapter2/Section2/IRM1.2.2.aspx#1.2.2.7.14

3. IRM 1.2.2.7.17, Delegation Order 6-28, Authority to Provide Priority Consideration under the Merit Promotion Program at: http://irm.web.irs.gov/Part1/Chapter2/Section2/IRM1.2.2.aspx#1.2.2.7.17

4. IRM 1.4.6, Resource Guide for Managers, Managers Security Handbook at: http://irm.web.irs.gov/Part1/Chapter4/Section6/IRM1.4.6.aspx

5. IRM 1.15.1, The Records and Information Management Program at: http://irm.web.irs.gov/Part1/Chapter15/Section1/IRM1.15.1.aspx

6. IRM 6.10.1, IRS Personnel Staffing Accountability at: http://irm.web.irs.gov/Part6/Chapter10/Section1/IRM6.10.1.aspx

7. IRM 6.213.1, Employment in the Excepted Service at: http://irm.web.irs.gov/Part6/Chapter213/Section1/IRM6.213.1.aspx

8. IRM 6.300.1, Employment (General) at: http://irm.web.irs.gov/Part6/Chapter300/Section1/IRM6.300.1.aspx

9. IRM 6.307.1, Veterans Employment Programs and Restoration to Duty at: http://irm.web.irs.gov/indexes/numerical/default.aspx?partno=6=#chapter307

10. IRM 6.330.1, Recruitment, Selection and Placement at: http://irm.web.irs.gov/Part6/Chapter330/Section1/IRM6.330.1.aspx

11. IRM 6.338.1, Qualification Requirements at: http://irm.web.irs.gov/Part6/Chapter338/Section1/IRM6.338.1.aspx

12. IRM 6.430.1, Introduction to Performance Management at: http://irm.web.irs.gov/Part6/Chapter430/Section1/IRM6.430.1.aspx

13. IRM 6.511.1, Position Management and Classification Policy and Operational Guidance at: http://irm.web.irs.gov/Part6/Chapter511/Section1/IRM6.511.1.aspx

14. IRM 6.531.1, Pay Under the General Schedule and IRS Payband System at: http://irm.web.irs.gov/Part6/Chapter531/Section1/IRM6.531.1.aspx

15. IRM 6.550.1, Pay Administration (General) at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.aspx

16. IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure at: https://irm.web.irs.gov/Part11/Chapter3/Section1/IRM11.3.1.aspx

(8) Related Sources:

1. Office of Personnel Management (OPM) Vet Guide for HR Professionals at: https://www.opm.gov/policy-data-oversight/veterans-services/vet-guide-for-hr-professionals/

2. OPM Delegated Examining Operations Handbook (DEOH) at: https://www.opm.gov/policy-data-oversight/hiring-information/competitive-hiring/#url=Delegated-Examining

3. OPM General Schedule Qualification Standards at: https://www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/

4. OPM Federal Wage System Qualifications at: https://www.opm.gov/policy-data-oversight/classification-qualifications/federal-wage-system-qualifications/

5. OPM Reference Checking at: https://www.opm.gov/policy-data-oversight/assessment-and-selection/other-assessment-methods/reference-checking/

(1) The IRS Human Capital Officer (IRS HCO) is responsible for ensuring that:

1. A Merit Promotion Plan is developed and implemented for the IRS;

2. The Plan is evaluated and updated periodically; and

3. The Plan is carried out in principle and in practice throughout the IRS.

(2) Business unit Commissioners (or equivalent) are responsible for the administration of the Plan within their respective jurisdictions.

(3) Director, TA is responsible for:

1. Implementing the Plan;

2. Developing operating procedures and implementation guidance, coordinating with the IRS HCO as necessary;

3. Providing technical assistance and advice necessary for operating the Plan;

4. Providing timely and efficient service to operating officials in determining qualifications and referring applicants for promotion consideration;

5. Ensuring that all employees entitled to consideration for promotion receive full and fair consideration;

6. Ensuring procedural and documentation requirements are observed in all promotion actions. This includes the development of job-related criteria and application of appropriate evaluation methods; and

7. Providing employees with information on the basic principles and procedures of the Plan, the career opportunities available, and the means by which they can be considered for promotion.

(4) Managers are responsible for:

1. Complying with the spirit as well as the requirements of the Plan;

2. Evaluating employees fairly, objectively and in a timely manner;

3. Sharing evaluations that will be used in promotion actions with employees;

4. Developing job-related evaluation criteria and determining appropriate evaluation methods in conjunction with TA, Program Execution Office (PEO) prior to announcing the position; and

5. Ensuring that all employees have access to Plan procedures and are fully informed of career opportunities and related matters.

(5) Employees are responsible for:

1. Familiarizing themselves with the provisions of the Plan;

2. Supplying TA, EO with current, timely, and accurate information about their qualifications and job interests; and

3. Submitting complete and timely application packages.

(1) TA, PEO conducts accountability and oversight reviews of merit promotion program requirements. Refer to IRM 6.10.1.2, IRS Human Capital Assessment and Accountability Framework (IHCAAF) for program oversight requirements.

(2) P&A, Employment Restructuring and Security Branch Office (ERSP) will conduct annual review of the IRM to ensure it is current and consistent with law, rule and regulation.

(1) P&A, ERSP develops and deploys policies to increase Servicewide awareness and understanding of the IRS Merit Promotion Plan and Internal Placement programs. Additionally, P&A, ERSP collaborates with other HCO organizations and Servicewide stakeholders to support education and outreach activities as they relate to the merit promotion plan.

(1) Agency - Any executive department, military department, Government corporation, Government controlled corporation, or other establishment in the executive branch of the Government (including the Executive Office of the President), or any independent regulatory agency.

(2) Application - Form or method used by employees to indicate interest in promotion, change to lower grade, or reassignment to a particular position or category of positions anywhere in the IRS.

(3) Appointing Office - Organizational segment with the delegated authority to effect personnel actions. Appointing offices are the servicing EOs for the business unit or equivalent.

(4) Area of Consideration - The area designated by the Plan in which it can reasonably be expected to locate enough highly qualified candidates to fill vacancies in the positions covered by the Plan.

(5) Bargaining Unit Position - Position in a unit for which a union has been certified as exclusive representative.

(6) Behavioral Indicators - Crediting plan used to assess a candidate’s potential for successful job performance. These indicators are the measurable aspect of behaviors that predict a potential level of success for the competency.

(7) Best Qualified (BQ) Candidates - Highly qualified (HQ) candidates who rank at the top when compared with other highly qualified candidates and who are referred to the selecting official for consideration and selection.

(8) Bonafide Consideration - A Priority Consideration (PC) eligible is referred to the selecting official alone on a certificate, or with other PC eligibles. The certificate containing the PC eligible's name will be referred before applicants with lesser priority in the order of consideration outlined in IRM 6.335.1.8.5.

(9) Career Promotions - The promotion of an employee without competition when:

1. Competition was held at an earlier stage, e.g., the employee was selected from the Office of Personnel Management (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); or

2. Employee’s position is reclassified to a higher grade because of the accretion of additional duties and responsibilities.

(10) 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.

(11) Commuting Area - The geographic locality that constitutes one area for employment purposes. It includes any population center and the surrounding localities within which people live and can reasonably be expected to travel back and forth daily to their usual place of employment. The IRS Commuting Area Document contains specific authorized commuting area definitions and may be found at: https://portal.ds.irsnet.gov/sites/IRSSourceSearch/pages/results.aspx?k=commuting%20area%20document.

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

(13) 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 the OPM under Rule VI, and that are not in the Senior Executive Service.

(14) Conversion - The change of an employee from one type of appointment to another.

(15) Crediting Plan - Criteria or standards used to evaluate eligible candidates’ knowledge, skills, and abilities and/or competencies necessary for successful performance in the position being filled. The results are used to compare and rank eligible candidates for determining the BQ and/or HQ.

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

(17) Detail - A detail is an official personnel action by which an employee is temporarily assigned, for a specified period, to duties and responsibilities other than those of their permanent position, with the employee returning to regular duties at the end of the detail. This includes positions at the same, higher, or lower grades.

(18) Eligible Candidates - Those applicants who meet the minimum qualification standards for the position and other regulatory requirements such as time in grade (TIG), as well as applicable selective placement factors, by the closing date of the announcement or by a date specified on the announcement.

(19) 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 HQ and/or BQ).

(20) 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.

(21) 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. .

(22) Exceptions - Promotions that do not require competitive procedures and are therefore excepted from competitive procedures of this Plan.

(23) Highly Qualified (HQ) Candidates - Eligible candidates who have been determined to possess the knowledge, skills, abilities and other personal characteristics described by the evaluation criteria as necessary to perform the position in a highly successful manner.

(24) Job Analysis/Job Profiling - A critical process necessary to determine the minimum knowledge, skills, abilities, and other personal characteristics required of the position to be filled to be used to identify the candidates who can be expected to perform in a fully successful manner, and to determine the applicability of appropriate evaluation methods.

(25) Knowledge, Skills, Abilities and Other Characteristics (KSAOs) - 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.

(26) Non-Status Employee - A current employee who is serving on an excepted, term, or temporary appointment that does not confer competitive status or reinstatement eligibility.

(27) Personal Competitive Status - Competitive status that was gained through employment in a career/career-conditional appointment in the competitive service that confers reinstatement eligibility.

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

(29) 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).

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

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

(32) Ranking Official/Panel - Person(s) charged with the responsibility of determining the Qualified (Q), HQ and BQ candidates as described by the evaluation criteria when an automated ranking system is not utilized.

(33) 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 (CAO), if movement is without promotion or demotion.

(34) Reinstatement Eligibility - Reinstatement eligibility refers to the ability of individuals who previously held a career or career-conditional appointment to apply for jobs in the competitive Federal service open to status applicants. Individuals who separated from a competitive service appointment as a career-conditional employee (completing less than three years of creditable federal service), have three years from the date of their separation to be reinstated unless an extension of the time limit is permitted under 5 CFR 315.401(c). Individuals who have veterans' preference or separated from a competitive service appointment as a Career employee (completing three years of creditable Federal service), can be reinstated at any time. (Refer to 5 CFR 315.401 for more information.)

(35) Remain in POD - When a vacancy is announced as Remain in POD, the applicant selected remains in their current POD for their permanent position of record.

(36) Seasonal Employment - Employees who work a seasonal work schedule and are on career/career-conditional, excepted, term or temporary appointments. Seasonal employees who work a seasonal work schedule are placed in non-pay status or recalled to duty as the workload dictates and in accordance with their seasonal work agreement. Seasonal employees who are career/career-conditional are entitled to full consideration as part of the minimum area for promotion as well as reassignment purposes.

(37) Selecting Official - Manager with the delegated authority to make a selection.

(38) Selective Placement Factors - KSAOs that go beyond minimum qualification standards but are prescribed as necessary for meeting basic eligibility. These factors must be essential to successful performance in the position to be filled and cannot be readily attained after promotion. The selective placement factors must be documented and justified by the KSAOs contained in the position description (PD), critical job elements, and other job-related processes.

(39) 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.

(40) Term Appointment - Appointment to a position that will last more than one year, but not more than four years where the need for an employee’s services is not permanent. Reasons for making a term appointment include, but are not limited to: project work, extraordinary workload, scheduled abolishment, reorganization, etc. (Refer to 5 CFR 316 Subpart C for more information.)

(41) Time After Competitive Appointment (TACA) Restriction - The provision that 90 days must elapse after an employee’s latest nontemporary competitive appointment before they may be:

1. Promoted; or

2. Transferred, reinstated, reassigned, or detailed to a different position; or

3. Transferred, reinstated, reassigned, or detailed to a different geographical area. Refer to IRM 6.330.1, Recruitment, Selection and Placement for more information.

(42) 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 for more information.

(43) Transfer - A current career or career conditional employee of one agency may transfer, without a break in service of a single workday, to a competitive service position in another agency.

(44) Veterans Employment Opportunities Act (VEOA) - The VEOA provides that agencies must allow preference eligibles or eligible veterans to apply for positions announced under merit promotion procedures when the agency is recruiting from outside its own workforce. "Agency" in this context means the parent agency, e.g., Treasury, not IRS. Refer to IRM 6.307.1, Veterans Employment Programs and Restoration to Duty and the OPM Vet Guide, for further guidance.

(1) On May 26, 2011, the Department of the Treasury issued guidance on calculating limits for non-competitive temporary promotions. Treasury bureaus could use either the effective date or NTE date of the new non-competitive temporary promotion PAR to calculate the 12-month period between non-competitive temporary promotions. Beginning July 21, 2011, IRS changed from using the effective date to using the NTE date when determining if an employee is eligible for a 120- or 180-day non-competitive temporary promotion. This change in procedure alleviated multiple personnel actions being initiated by management and processed by HR staff and provided a greater benefit to the employee being temporarily promoted.

(2) Employment Offices should subtract one year from the NTE date of the current proposed non-competitive temporary promotion. Prior non-competitive temporary promotions and noncompetitive details to higher graded positions or positions with higher promotion potential, during the preceding 12 months must be subtracted when computing the time available. Refer to Exhibit 6.335.1-11 for an example of how to calculate the 12-month period between non-competitive temporary promotions.

(1) Competitive time-limited promotions and all subsequent extensions (up to the maximum of five years) will be made in one-year increments. The announcement will indicate that it is temporary NTE one year. At the end of the one year (or whenever deemed appropriate), the change to lower grade or extension personnel action will be processed. Refer to Exhibit 6.335.1-1, Actions Required When Processing Time-Limited Promotions and Extensions.

(1) Time-limited promotions can be extended in one-year increments when the original temporary promotion was announced under competitive procedures as NTE one year with the possibility of extension.

(2) The vacancy announcement must contain a statement that the possibility exists for extending the time-limited promotion in increments of one year, up to not more than five years, and/or may be made permanent without further competition when it is expected that the position may be extended or made permanent.

(3) If the vacancy announcement does not contain the required language, the position must be re-announced in order for the time-limited promotion to be extended or made permanent.

(1) Competitive time-limited promotions (and extensions) can be made in increments longer than one year at the onset of the temporary promotion with an approved business case.

(2) Business case approval will be made on a case-by-case basis by the business unit Human Resource (HR) Director. The business case must certify that the employment need is temporary and meets the regulatory requirements for a temporary time-limited promotion.

(3) Justification must include the following:

1. The anticipated length of the assignment

2. Reasons for the extended need beyond one year, and alternatives considered

3. Difficulties in filling the temporary position

4. Proposed language to be included in the vacancy announcement

(4) Examples of valid business cases could include:

1. Filling behind an employee on extended assignment or leave of absence (e.g., maternity leave, on-the-job injury, military leave, etc.)

2. Reorganizations where positions will be phased out or eliminated

3. Long-term assignment (e.g., a large case, special task force or reengineering) to fill a business-related need

4. Other special circumstances

(1) If the initial temporary promotion was announced as NTE one year, may be extended, and there is a need to extend the temporary promotion in increments longer than one year (e.g., two years), management must submit a business case (Refer to IRM 6.335.1.6.4) to their business unit HR Director for approval within four weeks prior to the NTE date of the current temporary promotion. Business case approval is not required for an extension of a temporary promotion for one additional year.

(2) When the business case is approved, the business unit HR Office will notify (usually by e-mail) the appropriate servicing EO within three to five business days. The business unit or business unit HR Office will then submit a request for personnel action to the servicing EO to extend the temporary promotion; the length of the extension and business case approval must be noted in the remarks. The business case, along with the approval, will be filed in the promotion file.

(3) The servicing EO will review the request for personnel action for compliance and document the justification in the comments section of the PAR.

(1) Requests for time-limited promotion beyond five years must be approved by OPM. Requests will be submitted to the official delegated authority to approve extensions beyond one year (Refer to IRM 1.2.2.7.14, Delegation Order 6-24). Following review and approval by the appropriate IRS official, requests must be forwarded to HCO, TA, PEO for submission to OPM. Information concerning the duties of the position, the temporary nature of the job, competitive procedures employed, and the need for extension beyond five years must be included in the request. Consideration will also be given to whether a permanent promotion is more appropriate.

(2) The five-year limit applies to the total continuous time an employee is temporarily promoted without further competition. If an employee is promoted temporarily and later competes and is selected for another time-limited promotion, a new five-year period begins at the start of the second time-limited promotion. Also, if an employee is noncompetitively promoted for 120 days, and the promotion is extended after competition has been held, the first 120 days counts toward the five-year limit.

(1) Under certain circumstances, management may have a need to temporarily assign an employee already serving under a long-term competitive time-limited promotion (e.g., NTE 1 Year) to another position at a higher grade under a short-term noncompetitive time-limited promotion (120/180 days). This secondary action is known as a stacked or sequential promotion.

1. Long-term competitive time-limited promotion is defined as a competitive temporary promotion NTE one year with the possibility of extension in one-year increments up to the maximum of five years if the announcement indicated the possibility of extension. (IRM 6.335.1.6.2)

2. Short-term noncompetitive time-limited promotion is defined as a noncompetitive temporary promotion that is limited to 120 days or 180 days for certain filing season positions as indicated in IRM 6.335.1.6(4)(b).

(2) At the end of the short-term noncompetitive stacked time-limited promotion, if management determines the employee’s services are still required under the initial long-term competitive time-limited promotion and the NTE date has not expired, or the initial vacancy announcement indicated that the position may be extended; the employee may be returned to the initial long-term competitive time-limited promotion. However, if at the end of the stacked short-term noncompetitive time-limited promotion, management determines the employee’s services are no longer required under the initial long-term competitive time-limited promotion, the employee will be returned to their permanent position of record.

(3) For employees who accept a new long-term competitive temporary promotion to a higher grade/band, their current long-term competitive temporary promotion will end. A change to lower grade will be processed to return the employee to his/her position of record prior to processing the new long-term competitive temporary promotion. The employee will not be able to return to the first, or any prior, long-term competitive temporary position without competition.

(4) For employees who accept a new long-term competitive temporary promotion to the same grade/band as their current long term competitive temporary promotion, they will be temporarily promoted to the new long-term competitive temporary position without processing a change to lower grade. The employee will not be able to return to the first, or any prior, long-term competitive temporary position without competition. Refer to IRM 6.531.1 and the IRS PaySetting Desk Guide for appropriate guidance.

(5) For employees who are competitively selected for Management Readiness Programs (e.g., FLRP, Management Cadre, or other cadres), there is no limitation on the number of short-term temporary promotions (120/180 days) an employee can serve for the duration of the readiness program or cadre. However, employees may only serve in one short-term temporary promotion at a time. At the end of the short-term temporary promotion, a change to lower grade will be processed to return the employee to their position of record. For long-term temporary promotions NTE one year, an employee can serve only one long-term temporary promotion at a time. At the end of the long-term temporary promotion, a change to lower grade will be processed to return the employee to their position of record. The employee will not need to recompete for a new long-term temporary promotion for the duration of the readiness program or cadre. Refer to IRM 6.531.1 and the IRS Pay Setting Desk Guide for appropriate guidance.

(6) The servicing EO will send a referred notice to employees on the BQ certificate to notify them of the conditions, if they are offered and accept a new long-term temporary promotion or for employees selected for a management readiness program or cadre.

(7) Once the employee is returned to their permanent position of record, the employee must re-compete for another time-limited promotion. Refer to Exhibit 6.335.1-1, Actions Required When Processing Time-Limited Promotions and Extensions. For additional guidance refer to Job Aid Stacked Temporary Promotions by contacting TA, PEO.

(1) 5 CFR 335.102(f)(1) requires that employees selected for a time-limited promotion be provided advance written notice. The personnel action must be fully documented to show that the employee was given advanced written notice of the action taken and the conditions of the promotion. If advance written notice is not possible, appropriate notice must be provided as soon as possible after the promotion is made. The notice must be in writing and include the following:

1. The conditions of the time-limited promotion

2. The time-limit of the promotion

3. The reason for the time-limit

4. The requirement for competition for promotion beyond 120 days, where applicable

5. The employee may be returned at any time to the position from which temporarily promoted, or to a different position of equivalent grade and pay

6. The return is not subject to adverse action procedures found in 5 CFR 351, 432, 752, or 771.

(2) Once notified of the selection for a long-term competitive time-limited promotion, the servicing EO must complete an Acknowledgement of Time-Limited Promotion and send to the employee and employee’s gaining manager through the automated hiring system. Refer to Exhibit 6.335.1-2, Acknowledgement of Time-Limited Promotion. The manager will share the acknowledgement with the employee and retained in the Employee Performance File (EPF).

(3) For a short-term noncompetitive temporary promotion, the Noncompetitive Action Center will complete an Acknowledgement of Time-Limited Promotion and send to the manager who will share it with the employee.

(1) The area of consideration for NBU positions is servicewide unless the position is announced as a training opportunity such as Frontline-Leaders-Readiness-Program (FLRP), collateral duty, management cadre, or other solicitation for participants.

(2) Positions that are not "true vacancies" offering permanent placement into a continuing position are not subject to the Servicewide area of consideration. Examples of positions that are not considered true vacancies are: training opportunities such as FLRP, collateral duties such as an on-the-job instructor (OJI), and management cadre.

(1) Status applicants refers to those individuals who are current or former federal civilian employees who hold or held non-temporary appointments in the competitive service, not the excepted service and meet TACA restrictions. Status applicants include individuals who are eligible for reinstatement or transfer. Refer to the definitions of reinstatement and transfer in IRM 6.335.1.1.6.

(2) Certain veterans under the Veterans Employment Opportunities Act (VEOA) (5 USC 3304) and Land Management eligibles under the Land Management Workforce Flexibility Act (5 USC 9602) may also apply and be considered under vacancy announcements limited to status candidates when the area of consideration is outside the agency (Department of the Treasury). Refer to the OPM Vet Guide and IRM 6.307.1 for further guidance on VEOA.

(3) If the business unit decides to announce for status applicants outside the Department of the Treasury, VEOA and Land Management eligibles must be included in the area of consideration of the status announcement and applicants must be allowed to apply.

(4) As a result of the Stephen W. Gingery v. Department of Treasury, 493 Fed. Appx. 64 (Fed. Cir. 2012), the Office of Chief Counsel, General Legal Services recommended that the closing date for an internal vacancy announcement should clearly precede, and not overlap, any period that the external announcement for the same position(s) is open. It is recommended that the internal and status or external Delegated Examining (DE) announcements not be announced simultaneously when recruiting outside the Department of the Treasury.

(5) When IRS is not recruiting outside the Department of the Treasury and the area of consideration is limited to IRS employees on the internal announcement, internal and external DE announcements may be announced simultaneously.

(6) Late applications from 10-point preference eligibles cannot be accepted for status announcements since they are covered by merit promotion procedures under 5 CFR 335. Late applications can be accepted for competitive registers under 5 CFR 332 and the DEOH. 

(1) Non-status IRS employees may be included in the status vacancy announcement if management decides to open the area of consideration to increase their applicant pool as indicated in the situations below.

(1) The decision whether to restrict consideration to IRS employees, or to consider, concurrently, persons from outside the IRS, or to select from other appropriate sources (e.g. reinstatement eligibles, transfers, persons with disabilities, Veteran’s appointments or those within reach on an OPM/DEU certificate) is at management’s discretion and will be based on the nature of the position to be filled, the likely number of highly qualified candidates available, and the need for fresh ideas and new approaches.

(2) When considering candidates referred from an OPM/DEU register, it will be noted that these candidates have met prescribed qualification standards and have been evaluated by OPM/DEU and determined to be qualified for the position to be filled. Candidates on the OPM/DEU certificate who are within reach for selection will be referred to the selecting official. The selecting official will select from the BQ OPM/DEU or IRS candidates. IRS employees and OPM/DEU register eligibles will be referred on separate lists to the selecting official. The internal list of IRS employees will be referred to the selecting official prior to the external listing when the position is bargaining unit in order to meet the first consideration requirement of the negotiated agreement.

(3) When considering alternative sources of candidates, the provisions of IRM 6.335.1.2, Plan Coverage, and IRM 6.335.1.3, Plan Exceptions, must be followed to determine whether competition is required. To the extent possible, the same evaluation methods will be applied to both IRS employees and outside candidates.

(1) The following indicates the order of consideration when filling IRS internal positions in accordance with governing law and regulation:

1. Individuals with statutory placement or re-employment rights (such as an IRS employee or former IRS employee who is returning to duty after sustaining compensable work-related injuries or illness or returning from military service)

2. Employees with placement rights established pursuant to a decision or settlement agreement directed or approved by a third-party adjudicatory agency, such as the Merit Systems Protection Board or Equal Employment Opportunity Commission

3. IRS employees with placement rights as established by the CTAP in accordance with IRM 6.330.1

4. Employees with placement rights established by the IRSPPP: Participants will be referred to the selecting official prior to taking any other action to fill a vacancy. Referrals and actions taken with IRSPPP participants will be documented in accordance with IRM 6.330.1

5. Employees granted Priority Consideration in accordance with 5 CFR Part 300

• Employees entitled to PC based on an IRS or third-party findings of discrimination when the employee was considered for promotion or employment, but it is not determined that the employee was the person who would have been hired or promoted. PC will be granted to an employee for any existing vacancy of the same type and grade for which initial consideration was given. An employee entitled to PC in this situation is entitled to PC prior to a candidate entitled to priority consideration for other reasons. If non-selected, the record will be documented to record the reasons for the non-selection; and

• Employees entitled to PC due to a regulatory or procedural violation from a previous merit promotion action must be referred to the selecting official prior to filling the position by a promotion action or by any other type of personnel action, except as noted in a through d above.

6. Employees with placement rights as established by the Reassignment Priority Program (RPP)

7. Employees who are eligible for a hardship reassignment

8. Competitive/Non-Competitive movement

9. RPL registrants

10. ICTAP

11. VEOA eligibles

12. Land Management eligibles

(1) Vacancy announcements will be used for notifying employees of a promotion, or other opportunity. Internal vacancy announcements should be adequately publicized and must remain open for 10 workdays (or a minimum of five workdays to accommodate unusual situations such as the need to clear special program priorities only) so that all eligible employees have an opportunity to apply for the position. Status announcements must be open for a minimum of five workdays.

(2) Vacancy announcements must be concise, clearly written, with sufficient information for the employee to understand the area of consideration, the duties of the position, the qualifications required (including selective placement factors), the evaluation methods to be used and what the employee must do to be considered. If the information cannot be outlined in detail within the announcement, the announcement must inform the employees where it can be obtained.

(3) At a minimum, the vacancy announcement must contain the following information:

1. Announcement number

2. Opening and closing dates

3. Anticipated number of vacancies

4. Area of consideration

5. Title, series and grade of the position; work schedule, and if seasonal, length of season

6. Starting salary or salary range

7. Organizational and geographic location (POD) of the position

8. U.S. Citizen or U.S. National

9. Selective Service Requirements for status announcements

10. Qualifications required for each grade level, including any selective placement factors

11. Positive Education Requirements. Refer to OPM Group Coverage Qualification Standard for Professional and Scientific Positions for positions with a minimum education requirement

12. Statement indicating whether official transcripts, photocopies of transcripts or other evidence of qualifying education should be submitted at the time of application when qualifications can be based in whole or in part on the combination of education and experience. Refer to IRM 6.338.1 for additional information.

13. Description of the duties

14. Evaluation criteria to be used for qualifications (e.g., KSAOs/Competencies, Specialized experience statements). Specialized experience must address the KSAO/competencies of the position as determined by a job analysis; Specialized experience statements should not only state that qualifying experience is "one year of specialized experience equivalent to the next lower grade." Specialized experience statements should provide applicants with information on the types of experience that are qualifying for the position.

• Example: Specialized statements for a GS-303-07 Incentive Pay Coordinator position using the PD for the next lower grade (GS-303-06 PD 95453) could read: Applies knowledge of analysis techniques and methods to gather data, evaluate information, interpret guidance, draw conclusions, and coordinate projects. Examples of qualifying specialized experience include, but are not limited to: Identifies potential and actual problems in the program such as inconsistent data findings in system-generated reports, and provides recommendations and/or feedback to management for resolution. Researches a variety of issues, gathers statistics and information, and reports findings for full scope of the program. Monitors various incentive pay program reports to ensure consistency and accuracy. Revises quality and quantity targets based upon computer-generated statistical data.

15. Statement indicating that applicants must meet eligibility and qualification requirements no later than 11:59 p.m. Eastern Time on the closing date of the announcement (unless otherwise specified in the announcement)

16. Evaluation method to be used for ranking (e.g., responses to online questions based on the competencies of the position, and due weight given for performance appraisals, awards, etc.)

17. Promotion potential, if applicable

18. Application procedures: Information pertaining to the method of application will be specified in the vacancy announcement

19. Whether moving expenses will be paid, if applicable

20. Any other required information (e.g., shift work, frequent travel, drug testing required, physical requirements, etc.)

21. Definition of CTAP/ICTAP well-qualified as described in IRM 6.330.1, Recruitment, Selection and Placement

22. Statement of how CTAP/ICTAP eligibles can apply, including proof of eligibility and other required documents and the contact person. Refer to IRM 6.330.1 or additional information.

23. The current Equal Employment Opportunity (EEO) and reasonable accommodation statement must be included. (For positions announced under an automated hiring system the EEO statement is included.)

24. For supervisory and managerial positions, a statement that the employee must serve a probationary period, unless exempt; if applicable, must specify the pay band by which the position is covered

25. Statement that pay retention may be offered for a position covered under a formal development program, if applicable

26. When management desires to advertise a position as temporary, may become permanent without further competition, the following remark should be used on the vacancy announcement: "At the time of selection, this position may be filled on either a permanent or temporary basis. If filled on a temporary basis, it may be extended or made permanent without further competition"; Note: upon permanent conversion, the Reassignment Preference Program (RPP) must be cleared. RPP must be cleared by posting a separate announcement for five workdays

27. When announcing a term position with potential for conversion to a permanent position, include the information specified in IRM 6.335.1.7(3)

28. Statement that Superior Academic Achievement (SAA) provision can be used to qualify for a GS-7 if applicable to the position being posted. Refer to IRM 6.338.1, Qualification Requirements and OPM General Schedule Qualification Policy for additional information.

• SAA is creditable in any degree and can be met through one of the following methods:

1. Class standing; or

2. Grade point average (GPA); or

3. Election to membership in a national scholastic honor society.

(4) Management has the flexibility to advertise vacancies in a career ladder position under the same announcement, separate announcements, or by grade level.

1. Applicants will not be required to submit more than one application per vacancy announcement.

2. Selecting officials have the flexibility to make a selection(s) from any of the grade levels advertised in the announcement.

(5) If vacancies in more than one POD are announced, employees may identify, in order of preference, up to six PODs that they would accept if selected. If vacancies in more than six PODs are announced, employees may also indicate their interest in other PODs listed.

(6) Open continuous announcements will be used primarily for types of positions that have recurring and frequent vacancies. The announcement will contain language that notifies the applicants of the specific cutoff dates for submission of applications. This type of announcement allows applicants to submit their applications at any time; however, they will not be eligible for referral unless the application is received on or prior to the cutoff date specified in the announcement. Applicants are added to the register/roster if they are determined to be best qualified, highly qualified or qualified, as appropriate. Refer to IRM 6.335.1.8.14 and IRM 6.335.1.8.14.1 for additional information.

(7) Rosters will be utilized when it is anticipated that a significant number of vacancies will occur within a certain period of time (no longer than one year). Announcements for rosters have specific closing dates or cut off dates and will specify the time period upon which a selection will be made from the roster. Candidates must be eligible by the closing date of the roster announcement or cut off dates specified on the announcement. Rosters are considered "established" for the purposes of selection once the best or highly qualified determination has been made by the ranking panel/official or ranking has been completed by an automated hiring system.

(1) Forms required for vacancy announcement consideration are, at a minimum:

1. Application form(s) for consideration as specified in the vacancy announcement

2. Current performance appraisal for merit promotion purposes

   Note: It is not required but recommended that applicants submit a copy of their current performance appraisal. Applicants who do not submit a performance appraisal will not be determined ineligible based on the absence of a performance appraisal.

3. Other forms can be specified in the announcement if required to assess a candidate’s potential for the position to be filled

(2) Employees will complete and ensure that an accurate record of work experience, incentive awards and training are contained on the required application forms. This information will be used to determine qualifications and rank the employee’s potential to perform the position to be filled. Applicants will be notified of their qualifications eligibility determination. This notification will contain the reason for an ineligible determination.

(3) In order to be considered for any vacancy announcement, employees will ensure that all required forms indicated on the vacancy announcement are received (or postmarked) by the servicing EO by the closing date of the announcement (unless otherwise specified in the announcement). For positions announced through an automated system, required forms should be received no later than 11:59 p.m. Eastern Time on the closing date of the announcement (unless otherwise specified in the announcement). A separate application package must be submitted for each vacancy announcement.

(4) The immediate manager ensures that a method is in place to ensure that employees who are temporarily absent from duty (e.g., leave, training, furlough, etc.) are informed of vacancies announced within their area of consideration.

(5) Managers can submit names of employees for vacancies and must inform the referred employee of this referral. Managerial referrals must be submitted by the closing date or dates specified in the announcement in order to be considered; however, employees whose names have been submitted as managerial referrals must coordinate receipt of complete application forms with the servicing EOs. Solicitation of managerial referrals must never be used alone, but only as a supplement to other methods previously mentioned.

(6) Servicing EOs are responsible for referring for consideration the name(s) of employees:

1. Who are absent due to compensable injury or in military service in accordance with 5 CFR 353.106(c)

2. Granted reemployment rights under a letter of authority from OPM or through legislation

3. On Intergovernmental Personnel Act mobility agreements in accordance with applicable law or

4. Serving in public international organizations in accordance with applicable law

(1) Priority Consideration is a special placement priority, that allows an individual bona fide consideration before any other candidates are considered (except those with superior legal claims to the vacancy). PC is the process by which competitive procedures are temporarily suspended for the purpose of correcting or minimizing any injustice resulting from a violation of federal merit promotion procedures. To be entitled to PC, a non-selected employee must have been adversely impacted by the violation of competitive procedures. Refer to EEO requirement in IRM 6.335.1.8.8(5).

(2) Once identified, every attempt will be made to correct the violation as quickly as possible. PC can only be granted as a remedy for violations of the merit promotion regulation or procedures, as outlined in this Plan or under the portion of the negotiated agreement outlining merit promotion procedures.

(3) When a PC is prescribed as an appropriate remedy for a violation of competitive procedures, it must be ordered by the Division Commissioner or the equivalent. The Division Commissioner or the equivalent may re-delegate the approval authority for PC to any executive or senior manager who is a direct report to the Division Commissioner or who is a direct report to an executive. Refer to IRM 1.2.2.7.14, Delegation Order, 6-28 Authorization to Provide Priority Consideration under the Merit Promotion Program. Based on applicable delegations, PC as a result of an EEO Settlement does not need approval from the Division Commissioner. An EEO Settlement is a higher order of consideration. Refer to IRM 6.335.1.8.5(1). Servicing EOs have the responsibility for administering priority consideration and ensuring it is properly applied in accordance with regulations and procedures.

(4) Below are examples of situations in which PC is an appropriate remedy when regulatory or procedural violations have occurred. Other situations involving procedural or regulatory violations may also warrant PC as a remedy. These examples are not all-inclusive:

1. Employees in the BQ group not selected because of the selection of an unqualified employee or an employee who was not best qualified.

2. An employee placed in the BQ group was not selected and subsequently, the selecting official determines that incorrect information or procedures caused a substantial negative impact on the employee’s consideration.

3. Employees originally identified as qualified or highly qualified were improperly excluded from the BQ group.

4. Employees were not initially considered, but had they been considered he/she would have been in the BQ group.

(5) Priority Consideration is also an appropriate remedy in EEO discrimination cases when it is found through formal EEO complaint procedures that discrimination resulted in the improper consideration of the employee. Since it is the practice of the IRS to correct identified promotion problems without waiting for the resolution of the EEO complaint, every attempt will be taken to correct the promotion violation as quickly as possible. Absent a finding of discrimination, PC under promotion procedures can only be granted as a remedy if a merit promotion violation has occurred that fully warrants the granting of such a remedy under the guidelines specified in this document.

(6) When PC is ordered, it will apply to the specific position for which the employee was not given proper consideration, if that position is vacant. However, if the position is encumbered, the employee who was not given proper consideration in the original promotion action and who has not already been promoted is entitled to PC for the first appropriate vacancy that becomes available.

(7) An appropriate vacancy is one for which the employee meets basic qualifications and is a reasonable candidate. An appropriate vacancy is linked to the actual vacancy for which the employee was not given proper consideration and should include the same:

1. Business Operating Division (e.g., Wage & Investment) unless PC entitlement is limited to a specific operation adjudicated by a third party settlement agreement;

2. Commuting area

3. Title, series and grade

4. Work schedule

5. Type - Temporary or permanent

6. Specialization and

7. Same full working level

(8) A Remain in POD vacancy is an appropriate vacancy only if the employee lost consideration for a Remain in POD vacancy that matches the criteria.

• Example: Jane Doe received a PC for a GS-343-13 Remain in POD vacancy while in Chicago; eighteen months later Jane relocated to Washington D.C. A vacancy for a GS-343-13 position was announced "Remain in POD." Jane can use her PC for this vacancy.

(9) An appropriate vacancy is generally in the same area of consideration as the position for which the employee was not given proper consideration. In those circumstances where no appropriate vacancy is anticipated in the original area of consideration within two years from the date priority consideration is granted, the employee’s priority consideration will be extended to include similar vacancies within the original area of consideration, provided the employee meets basic eligibility requirements. The employee entitled to PC will usually be consulted as to their job preferences and must always be informed in advance that PC is being given. If possible, the employee’s wishes will be accommodated, but management makes the final decision. The employee will receive PC only in the Division that had the vacancy. In unusual cases, at the discretion of management, PC may be allowed for a position in a different Division with concurrence of the other Division Commissioner. It is recommended that agreements that cross business unit lines be documented with the names of the manager’s involved.

(10) PC is granted once for each time proper consideration was missed.

(11) Employees eligible for PC for a position that was previously located in an organization that no longer exists as a result of reorganization must be considered for vacancies in the business unit where these positions were realigned. If the position was realigned to more than one business unit, employees are entitled to priority consideration in the business unit that announces the first vacancy. Employees eligible for PC for a position that was later reclassified to a different series within their division are entitled to priority consideration for the reclassified position.

(12) PC granted, as a result of a legal settlement agreement, must adhere to the conditions identified in this IRM.

(13) Candidates entitled to PC do not compete with nor will they be considered with, any candidates who are not also entitled to the same level of PC. Candidates entitled to PC must be given consideration in accordance with the order of consideration described in IRM 6.335.1.8.5.

(14) The selecting official must provide written and signed certification that the employee was given full and fair consideration for the vacant position as if he or she had been considered on a regular BQ list. Priority Consideration is intended to assure that the applicant receives bona fide consideration, which entails the PC applicant being referred alone or with other PC applicants on a certificate prior to lesser priorities in the order of consideration outlined in IRM 6.335.1.8.5.

(15) Since PC represents granting an exception to normal merit promotion competitive procedures, it can be authorized only under the conditions that have been described above. It cannot be granted to provide relief to an employee because of poor personnel practices or to settle disputes (such as grievance issues) not in violation of EEOC regulation or merit promotion requirements.

(1) Candidates must meet all minimum eligibility (e.g., TIG, time after competitive appointment restriction, etc.) and qualification requirements by 11:59 pm Eastern Time (ET) on the closing date of the announcement (unless otherwise specified in the announcement). Minimum qualification standards used for filling positions according to this Plan are standards established or approved by OPM and may be found in OPM Operating Manual, Qualification Standards for General Schedule Positions, Job Qualification System for Trades and Labor Occupations and, IRM 6.338.1. The EOs are responsible for the application of these standards and the determination of a candidate’s basic eligibility for specific positions. The qualification standard used in filling the position must be documented in the promotion records. Documentation of each candidate’s qualification determinations must also be maintained in the promotion records. For additional information on time after competitive promotion, refer to IRM 6.330.1 or 5 CFR 330 Subpart E.

(2) Candidates may also meet qualification requirements under the specific provisions of an appropriately approved training agreement, which 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.

(3) Selective placement factors will be applied in the same manner as minimum qualification requirements. However, they cannot be used merely because they would be desirable.

1. Documentation for Servicewide Selective Placement Factors is maintained by HCO, TA, PEO. Refer to IRM 6.338.1, for a full description of selective placement factors and positions with Servicewide selective placement factors.

(4) Candidates will be evaluated without regard to race, color, religion, age, sex (including pregnancy or gender identity), national origin, political affiliation, disability, genetic information (including family medical history), sexual orientation, marital status or status as a parent (except as may be required to comply with restrictions on employment of relatives in IRM 6.335.1.8.15 and IRM 6.300.1), labor organization affiliation or non-affiliation, or any other non-merit-based factor. Refer to 5 CFR 335.103(b)(1) for more information.

(5) Crediting leave without pay (LWOP) for meeting length and quality of experience requirements will be determined in accordance with IRM 6.338.1, Qualification Requirements.

(1) Developing the Evaluation Process: A comprehensive job analysis must be used in developing the specific evaluation criteria that will provide the basis for the evaluative process. Vacancies must be analyzed to determine what KSAOs, or competencies are needed and at what level they are required for successful and highly successful job performance. The result of the job analysis is the development of specific evaluation criteria and standardized instructions for their use.

(2) Evaluation methods must also be developed that will effectively measure the stated criteria. Methods must be valid, objective, reliable and job-related in accordance with the requirements described in the Scope and Authority portion of this Plan.

(1) Evaluation criteria are stated requirements of KSAOs, or competencies necessary for successful performance in the position to be filled. Evaluation criteria are developed jointly between the business unit and HCO, TA, PEO and must be established and documented prior to the beginning of the competitive process. Criteria cannot be changed during the course of the promotion action. Evaluation criteria will be documented in the promotion file. Documentation pertaining to Servicewide evaluation criteria will be maintained by HCO, PEO.

(2) Current PDs as well as knowledge of the specific duties of the positions will be used as a base from which the evaluative criteria can be established. Criteria must also be measurable (e.g., there must be a method available to provide the required information). These criteria may be unweighted or weighted, but it must be ensured that the relative weight of each is proportionate to its relative importance in the performance of the job. If numeric scoring is used, cut-off scores for highly qualified will be established in advance when using the traditional referral method. For the quality group referral method, candidates meeting the established quality level in the crediting plan will be identified as BQ, HQ or Q quality group. Refer to IRM 6.335.1.8.14.1

(3) A crediting plan will be developed for each criterion identified through the job analysis/job profiling (unless the criteria and plan were developed nationally). Scores for each criterion will be given equal weight unless a determination is made during the job analysis that weighting of specific criterion is necessary.

(4) A complete record of all pertinent information used in the development of criteria, the actual information obtained, and the conclusions supported by this information must be maintained either in the promotion file or a notation must appear in the promotion file that would indicate where such information is maintained.

(1) Non-bargaining unit evaluation methods are the sources of information considered by a ranking official/ panel, or during an automated ranking process, according to pre-established criteria for a specific vacancy, to determine the BQ candidates. The selecting official in conjunction with the servicing EO must examine the evaluation criteria, determine the appropriate methods to be used to secure needed information and include them on the vacancy announcement. If appropriate methods are not available, new methods may need to be developed, or consideration given to combining pertinent available methods in a manner that furnishes the best combination of necessary information to evaluate the candidates against the criteria. The major consideration in selecting and using any evaluation method is its effectiveness in measuring the degree to which a candidate possesses the KSAOs/competencies that would enable the applicant to perform in a fully successful manner in the position within a reasonable time frame. Methods used must also be documented in the promotion file.

(2) The following evaluation methods are required:

1. Performance Appraisals - Must be current and must have been shared with the employee. Refer to IRM 6.430.1 I and the National Agreement for guidance on time limits of performance appraisals for merit promotion. Performance Appraisals are considered in the selection process. Refer to the National Agreement Article 13 procedures for consideration of performance appraisals for bargaining unit positions. Only those appraisal factors that are relevant to the position to be filled will be considered. If relevant promotion information is not included in the annual appraisal, a special potential appraisal, or other appropriate appraisal that contains information relevant to the vacancy can be requested.

2. Incentive Awards - Due weight must be given in the promotion process to all relevant awards received by a candidate that demonstrates ingenuity, industry, skill, resourcefulness or any other ability that may have an impact on the qualifications for the position to be filled. Relevant awards are considered in the selection process. Refer to the National Agreement Article 13 procedures for consideration of awards for bargaining unit positions. All non-Federally sponsored awards that are restricted on the basis of age or sex (including pregnancy and gender identify) may not be considered in the merit process.

3. Training - Pertinent training and self-development activities that are clearly related to the employee’s potential for successful performance in the position to be filled. Education may be considered only to the extent that it is clearly job related or it clearly provides evidence of learning ability for the position to be filled. A standard approach will be developed so that similar activities will be considered alike when rating the evaluation criteria.

4. Experience - The objective in evaluating experience is to determine how well the experience has prepared the candidate for higher level work. The type and quality of experience will be considered only in relation to the evaluation criteria. Length of service or experience may be used only when there is a clear and positive relationship with the potential quality of performance. A standard approach will be developed so that similar experience will be considered alike when rating the evaluation criteria.

(3) The following methods may be used at the Selecting Official’s option in addition to the mandatory methods listed above:

1. Interviews - When an interview is being used as part of the promotion ranking process, it must be indicated either as a required method or as an option in the vacancy announcement. Interview records used in the ranking process must be retained in the promotion file. If used as part of the ranking process, any written record of an interview will be provided to the employee, if requested, in the same manner as the other ranking documentation.

2. Potential Appraisals - Potential appraisals require the supervisor to make informed judgments about the KSAOs/competencies that a candidate has not clearly had to demonstrate on his/her current job. Potential appraisals may be necessary to assess job-relatedness requirements when the candidate’s current performance appraisal is not clearly relevant to the promotion process (e.g., a situation where the duties and required skills and abilities of the present job and the vacancy do not match). The evaluation criteria must be considered when the rater is responding to the factors and the questions on the appropriate potential appraisal form. The potential appraisal will address all of the evaluation criteria (e.g., KSAOs) necessary to perform in the vacant position in a highly successful manner) and all of the evaluation criteria for which the appropriate KSAOs/competencies have not been clearly reflected in the candidate’s appraisal of past performance. When completing a potential appraisal for a different job, information may be needed to assist the supervisor in making informed judgments on a particular candidate. A candidate’s potential may be demonstrated through successful performance on the job or in training courses, inventiveness on the job, special details and assignments, temporary promotions, or in other ways that may be generalized to show that the candidate possesses the necessary KSAOs/competencies to perform in the vacancy in a successful manner. Potential appraisals must be discussed with and provided to the employee by the supervisor or other rating official. If a potential appraisal is prepared at the time of the employee’s annual appraisal, it must be clearly identified as a potential appraisal so that it is not used as a basis of evaluating performance on the present job.

3. Written Tests - Written tests will not be used in promotion, transfer, reassignment or other personnel actions unless specifically authorized. Additional guidance on the use of written tests for promotion and other internal placement actions may be found in OPM General Schedule Qualification Standards, General Policies and Instructions.

(1) Ranking of applicants may be conducted by an automated system, or a ranking official/panel.

(2) Ranking completed in the automated system will include the applicant’s responses to questions based on the KSAOs and/or competencies and applicable crediting plan of the position to be filled to determine the applicant’s overall ranking score. Performance appraisals and related awards are considered in the selection process.

(3) When a manual ranking process is used, the use of a ranking official or panel is mandatory in identifying Q, HQ and BQ candidates. Ranking officials and panel members must be at or above the grade level of the position to be filled. It is recommended but not required that ranking panels be used for all professional and technical occupations. Ranking officials are generally used for clerical and paraprofessional occupations. Ranking officials and panel members must be non-bargaining unit. If there are insufficient NBU panel members, then a NBU official should be used.

(4) A ranking official must be someone other than the selecting official and must have an in-depth knowledge of the requirements and functions of the position to be filled.

(5) Panels must consist of at least three members, including at least one member who has direct working knowledge of the position to be filled. Ranking officials/panels will be designated by the selecting official unless specified by other National Program requirements. The IRS should take diversity into consideration when establishing ranking panels and consider not only such factors as race, color, religion, age, sex (including pregnancy, gender identity, or sexual orientation), national origin, and disability status, but also backgrounds and perspectives. Although not recommended, selecting officials can serve as a ranking panel member but not as a ranking official. There should not be only one evaluation panel for all jobs in one function; panels should be established for specific lines of work. For additional information refer to IRS Selecting Official’s Interview Guide by contacting TA, PEO.

(6) Ranking officials and panel members should be carefully selected and trained in their responsibilities and in the merit promotion process so that evaluations by different raters will be comparable and consistent. Ranking officials and panel members should be rotated periodically to provide all officials with an opportunity to develop expertise in promotion operations. Ranking officials and panel members should be instructed by the HCO, TA, EO to avoid discriminatory non-merit considerations (Refer to 5 CFR 335.103, Requirement 1).

(1) The application of the evaluation methods measuring the applicants against the evaluation criteria in the ranking process (automated or manual) should provide a meaningful distinction between the candidates and allow for the identification of the HQ and BQ.

(2) All candidates found to be basically eligible to compete for the position are ranked against the evaluation criteria using the mandatory methods and other job-related methods developed jointly by the business unit and HCO,TA, PEO.

(3) When using the manual ranking process ranking panels/officials will reflect and record the rating of potential for each candidate against all evaluation criterion for the position to be filled. Information from as many methods as possible is to be used by the ranking panel/official to assign individual criterion rating scores for each of the candidates. Scores on the criteria will be combined to form an overall score for each candidate. For the traditional referral method, candidates attaining the score previously identified in the crediting plan will be identified as HQ. Those applicants meeting the established level will be designated ″HQ″ and will be identified by the ranking panel/official, on the appropriate form. For the quality group referral method, candidates meeting the established quality level in the crediting plan will be identified as BQ, HQ or Q quality group. Refer to IRM 6.335.1.8.14.1.

(4) “Simplified Ranking Process” may be used when a promotion package has 10 or fewer candidates for a non-bargaining unit vacancy . The simplified ranking will be conducted by the ranking official, subject matter expert (SME) or servicing EO with approval from business unit management. This abbreviated process eliminates the need for ratings to be assigned and allows for candidates to be grouped by quality level for selection.

(5) The simplified ranking process meets the requirement that applicants determined "BQ" be evaluated based on job-related criteria that has been applied fairly and consistently in all cases. (Refer to Exhibits 6.335.1-6, 6.335.1-7, and 6.335.1-8 for additional information). At a minimum, the following must take place:

1. Screen all candidates to ensure that they meet basic qualification requirements including any selective factors that apply to a particular job;

2. Identify job-related criteria to distinguish well-qualified candidates from those who meet only minimum qualification requirements; and

3. Select only from the well-qualified group.

(6) The promotion file will be documented to show how the evaluation procedures were followed, how the methods were interpreted/used and the procedure for combining the results of the individual criterion ratings to arrive at the total score for each candidate.

(7) When using the “Traditional Referral Method” if the number of HQ candidates is five or fewer, all may be certified as BQ. If the number of HQ candidates exceeds five, the BQ will be the top three to five ranked HQ candidates. Up to 10 candidates may be certified if meaningful distinctions cannot be made from among a smaller number of HQ candidates. However, if additional applicants have tied scores with the 10th candidate—all may be referred. If the application methods repeatedly fail to indicate meaningful distinctions between candidates, the methods and criteria will be reevaluated to determine if modifications are necessary.

(8) BQ candidates will be referred to the selecting official in alphabetical order. Three to five BQ candidates may be certified for a single vacancy plus one additional candidate for each additional vacancy. However, candidates will not be arbitrarily eliminated from the best-qualified list when meaningful distinctions do not exist.

(9) BQ referrals for positions announced at multiple grade levels may be referred either:

1. On one certificate with the appropriate number of best-qualified candidates referred to the selecting official or

2. Referred on separate certificates for each grade level.

(10) Candidates who have not been determined BQ or HQ can be referred for selection. However, they may be referred only if there are no highly qualified candidates even after the area of consideration has been expanded and there are no HQ candidates from outside of IRS when using the Traditional Referral Method.

(11) Qualified candidates who have applied for reassignment, transfer or reinstatement to the position to be filled and who are not required to compete for the position, may be listed separately and referred to the selecting official for consideration. For supplemental guidance on Consideration of Status Candidates contact TA, PEO.

(1) Employees directly involved in the process of rating, ranking, interviewing, recommending and/or selecting another employee must comply with Merit Systems Principles and avoid Prohibited Personnel Practices under 5 USC 2302(b).

(2) When the EO submits a Certificate of Eligibles to the business unit for ranking, interviewing and/or selection, a statement will be included in the certificate instructions to reflect 5 USC 3110 Employment of Relatives. Employees involved in the hiring process must acknowledge they are compliant. A signed acknowledgment is not required. For additional guidance refer to SOP Non-Conflict Certification Process (Employment of Relative Restrictions) by contacting TA, PEO.

(3) Instructions also will be included in the Managers Guide: Vacancy, Certificate Review and Selection.

(4) Manager’s yearly training on Prohibited Personnel Practices will also address 5 USC 3110.

(1) Reference checking is an objective evaluation of an applicant's past job performance based on information collected from references (e.g., supervisors, peers, subordinates) who have known and worked with the applicant. Reference checking is usually performed by the hiring manager primarily to:

• Verify the accuracy of information given by applicants through other selection processes (e.g., résumés, occupational questionnaires, interviews)

• Predict the success of job applicants by comparing their experience to the competencies required by the job.

• Uncover background information on applicants that may not have been identified by other selection procedures.

(2) Reference checking is usually conducted near the end of the selection process after the field of applicants has been narrowed to only a few competitors. Reference checks can be conducted by:

• Phone interviews

• Written requests

(3) Structuring the reference checking process can enhance its validity and usefulness as an employee selection procedure. For more information refer to OPM Reference Checking.

(1) The authority to make selections is based on IRM 1.2.2.7.14, Delegation Order 6-24. Selections are initiated by the first level manager and approved by the second level manager.

(2) The selecting official has the right to select or not select from among a group of appropriately certified candidates. Management also has the right to select from other appropriate sources (e.g., reinstatement, transfer, veterans' appointment, those within reach on an appropriate external certificate, etc.) or concurrent selection from several appropriate sources.

(3) The selecting official may select any candidate referred (e.g., BQ, HQ, or Q) as well as those referred as non-competitive candidates (e.g. reinstatements, transfer, reassignment, etc.). Selection interviews may be conducted, at the selecting official’s discretion. Additional guidance on selecting a candidate being considered for a lateral reassignment is contained in the section below, Lateral Reassignments (Refer to IRM 6.335.1.8.18).

(4) If a BQ candidate is selected and does not accept the position, the declination must be documented in the promotion file. The selecting official then has several options:

1. Choose from among the other best-qualified candidates appearing on the same referral certificate

2. For the traditional referral method, move another highly qualified candidate into the best-qualified group and then make a selection

3. For the quality group referral method, refer to IRM 6.335.1.8.14.1 to determine when the next lower quality group can be referred or

4. Elect to fill the position by other means

(5) Certificates are valid for 90 calendar days. An extension of 60 calendar days may be permitted due to emergency situations (e.g., building closure, natural disaster). For supplemental guidance, refer to SOP on Certificate Expiration Dates by contacting TA, PEO. For policy guidance, refer to Treasury Policy TN-16-001, Effective Hiring by contacting P&A, ERSP.

(6) Additional positions of the same kind (e.g., the vacancy announcement information would be the same) may be filled within 60 calendar days of the initial selection.

(7) Promotion files will be documented if actions occur within the life of the promotion action that may lead employees to believe that pre-selection, favoritism, or other merit violations are affecting competitive selections (e.g., last-minute additions to the selection referral, reappraisals of candidates, long delays in making selections, etc.).

(1) Generally, the application and consideration procedures in the promotion system will be allowed to function as freely as possible. Employees may continue to file voluntary applications for positions of their choice. Unless the area of consideration was restricted in the vacancy announcement, employees will continue to receive full consideration for lateral reassignments by the selecting office.

(2) However, to promote fairness for all concerned parties, an action involving an employee selected for a lateral reassignment will be affected only after the employee is considered to be the best person for the position and the impact on the losing office has been determined, or in cases of real hardship.

(3) The determination as to whether an employee is the best person for the position does not necessarily have to result from a structured competitive process; however, non-competitive actions must be based on a review of the employee’s abilities and the management needs involved. Lateral reassignments will not be affected to avoid recruiting or training local people, just because the employee involved wants to move there, or for other reasons that are not either cost effective or directly mission related.

(4) In terms of deciding the best person for the job, selecting officials will be encouraged to give preference to their local candidates, particularly when filling positions at and below the full working level. Selecting officials are strongly encouraged to exhaust the supply of local, well-qualified employees eligible for promotion before making lateral reassignments.

(5) After the "best person" test has been met, appropriate officials must also look at the impact of the selection on the losing business unit, and reach an agreement as to where the greater need exists. After the selecting office has determined that an employee is the best person for the position, that business unit will contact the losing business unit to discuss the situation, and reach an agreement based on a mutual consideration of each office needs.

(6) No business unit may have a policy prohibiting the release of employees for lateral reassignment. All lateral reassignments will be in compliance with existing regulations and the release of employees for lateral reassignment will be made within a reasonable timeframe as well as mutually agreeable to both the gaining and losing office.

(7) In the case of competitive reassignments, an employee determined to be among the BQ through the competitive process meets the "best person" test. Competitive reassignments between two business units will be granted and made within a reasonable timeframe mutually agreeable to both the gaining and losing office. Competitive reassignments within a business unit can be denied, if there are extenuating circumstances that would negatively impact the overall operation of the organization and that cannot be relieved by an extended reporting date. Denial of a competitive reassignment requires the concurrence of the lowest supervisory level in the business unit with supervisory responsibility over both the gaining and losing organizations.

(8) Release disputes between business units will be raised for resolution to the Division Commissioners (or equivalent). If the Division Commissioners (or equivalent) cannot agree, then the Deputy Commissioner will have final authority.

(9) No lateral reassignment may be finalized until the above process is completed, and the losing office has agreed to the release. An employee should not be notified of their selection until all required coordination has taken place. The release date should be coordinated between the two business units.

(10) However, there are two situations when the losing office should not object to an employee’s release. These are:

1. When it is not feasible for the selection office to recruit or train local people;

2. When the employee involved has been selected for a position, which clearly enhances his/her career opportunities. Examples of this would be when an employee is moving into another occupation which has greater promotional opportunities and/or provides valuable developmental opportunities for the future; or when an employee is moving into a more responsible position.

(11) The appropriate management officials will determine whether or not moving expenses will be paid. However, moving expenses will not be paid when the lateral reassignment is effected at the employee’s request based on hardship circumstances, except in very unusual situations personally approved by the Division Commissioner (or equivalent). Division Commissioner (or equivalent) should establish appropriate controls to comply with these instructions. Information pertaining to moving expenses is contained in IRM 1.32.1, IRS Local Travel Guide.

(1) Release of an employee for a competitive promotion, will not be delayed beyond the end of the first full pay period after selection, and/or on the effective date indicated by the selecting official, or after the position is vacant if selection is made in advance.

(2) For a competitive promotion the effective date cannot be made retroactive prior to the date the selecting official documents the selection. For employees who must first complete training, the promotion will become effective at the beginning of such training.

(3) For employees who are selected for a promotion but cannot report for duty at the time required by management as a result of the needs of the employee (e.g., in situations where management is not at fault for delaying the start date of the promotion), the promotion will be effective once the employee reports for duty for the new position.

(4) For reassignment or change to lower grade exceptions to this provision may be made in circumstances when an employee’s release date within the prescribed time limits would unduly hamper operations, or greatly inconvenience the employee involved. Such exceptions can be made only by mutual concurrence of the gaining and losing business units. Refer to IRM 6.335.1.8.18 for more information.

(1) Documentation of a promotion action must be sufficient for a reviewer to reconstruct the action in its entirety, including reasons for determining qualified, HQ, and BQ. Complete promotion files must be maintained for two years from the date final selection is made and the selecting official signs the appropriate selection form. There is no need to duplicate information available in the Plan, the negotiated agreement or in other Personnel records; however, it must be annotated in the file where this information can be located.

(2) The promotion folder (electronic or manual) must contain, at a minimum, the following information:

1. Identification of the position and the plan under which it was filled

2. Area of consideration

3. Documentation that special programs were cleared

4. Justification from management if the area of consideration is restricted

5. Qualification standard for the position and selective placement factors (including the validity documentation requirements for selective placement factors)

6. Copy of Recruit Action

7. Copy of PD

8. Copy of the vacancy announcement

9. Evaluation methods (e.g., performance appraisals, applications, etc.); evaluation criteria (e.g., KSAOs, behavioral indicators, etc.) including documentation of job analysis data and other data necessary to document the validity and job relatedness of the promotion procedures; or in the case of nationally developed criteria, a notation as to where this information may be found

10. System for ranking candidates and how it was applied to each eligible candidate (e.g., crediting plan)

11. Names of all candidates that applied for consideration

12. Basic eligibility determinations on all candidates (e.g., a completed qualification determination record, a complete application, etc.)

13. Names of all eligible candidates

14. Names of all highly-qualified candidates

15. Names of those referred to the selecting official

16. Name(s) of the individual(s) selected;

17. Copy of selection certificate

18. Any other information that may be needed to explain actions taken in qualification, evaluation and selection processes (e.g., cancellation notice)

19. Copy of completed personnel action

(3) The personnel action of the selected candidate must indicate whether the promotion was made under competitive procedures, as a career promotion or as an exception to competitive promotion procedures and that, at the time of promotion, the employee met all qualification requirements and other legal and regulatory requirements.

(4) Promotion records may be used for the following purposes:

1. Personnel management evaluation reviews by the bureau, agency itself, or OPM

2. To serve as evidence that promotions are being made on a fair and valid basis and in accordance with prescribed regulations

3. For use as information or evidence in resolving employee questions or grievances

4. If necessary, to show compliance with Uniform Guidelines on Employee Selection Procedures

5. To help in other placement and personnel activities

(1) Requests for the release of interview questions must be forwarded directly to the TA, PEO, CIRT mailbox at:hco.ets.policy.programs@irs.gov

(2) Interview questions and scores that are used as part of the assessment process are part of the crediting plan.

1. If the interview is scored in any way, used to put the applicants in any type of rank order, or are technical in nature but not scored, the interview questions and responses will be protected and their release will be covered by these procedures. These questions are typically considered to require technical knowledge in order to be answered satisfactorily, are developed through a structured standardized process with the use of subject matter experts, and contain criteria against which answers/responses are judged.

2. In accordance with established procedures at the discretion of the selecting official, general interview responses and questions may be shared, along with individual ranking information, with employees upon written request through their manager. Interview questions that do not meet the definition that is described in paragraph 2a above, and are not technical in nature, are considered general interview questions.

(3) If selection interview feedback is requested related to that described in paragraph 2a above, this feedback should be provided to the employee as counseling by the immediate supervisor, selecting official or designee, as appropriate. This feedback may not include providing actual copies of interview questions, interviewer’s notes, or any specific information that might compromise these structured interview tools. This counseling:

1. Should occur within a reasonable period of time after the employee requests it

2. Does not require a justification for non-selection

3. May take place via telephone or indirect method and

4. The Union has no right to representation.

(1) Procedural - A procedural violation occurs when an internal competitive action does not conform to the requirements of this Plan. It may include:

1. Failure to consider an employee entitled to consideration

2. Selection of an employee not in the best-qualified group

3. Failure to give the prescribed weight to an evaluation criterion

(2) Regulatory - A regulatory violation occurs when the selected employee did not meet legal requirements or regulatory requirements at the time of promotion. It may include:

1. Failure to meet eligibility requirements (e.g., TIG)

2. Failure to meet OPM qualification requirements

(3) Program - A program violation occurs when agency promotion guidelines do not conform to regulatory requirements or to other high level guidelines. It may include:

1. Use of inappropriate methods

2. Establishment of inappropriate minimum areas of consideration

(1) The general rule is that an erroneously promoted employee may be retained in the position only if the promotion action can be corrected to conform essentially to all OPM and agency requirements as of the date the action was taken. However, corrective action decisions must be tempered by all the facts surrounding the violation. Under some conditions, it may be permissible to retain the employee in the position even when the general rule does not apply. These conditions include:

1. Procedural Violation - The employee may be retained in the position only if: reconstruction of the internal competitive action shows that the employee could have been selected had the proper procedures been followed at the time the action was taken; or OPM gives approval. Requests for such approval must be made through HCO, TA, PEO.

2. Regulatory Violation - The employee may be retained in the position only if: the employee now meets the necessary qualification or regulatory requirements; and OPM gives approval. Requests for such approval must be made through the HCO, TA, PEO.

3. Program Violation -The employee generally may be retained in the position if there was no accompanying procedural or regulatory violation. Appropriate program corrections will be made.

(2) Corrective Action - If an employee is not retained in the position, he/she must be returned to his/her former position or placed in another position for which he/she is qualified. If the latter position is in a higher grade or level than the position he/she held prior to the erroneous promotion, the position change is made under competitive promotion procedures as though the employee was still serving at the grade or level from which erroneously promoted.

(3) Retention of Erroneously Selected Employee - A determination for retaining an employee in his/her position will be dependent on the nature, extent, and seriousness of the violations involved in the particular situation. It will take into account factors such as:

1. How close the employee was to meeting qualification or regulatory requirements at the time of promotion if a regulatory violation is involved

2. How close the employee was to being in the best-qualified group if a procedural violation is involved

3. How much time has elapsed since promotion

4. Whether identification can be made of employees who were or should have been in the group certified to the selecting official and whether they have been promoted or have left the agency

(1) If the corrective action was to require that the position be vacated, an employee, who was not promoted or given proper consideration because of the violation, will be considered for promotion to the vacated position before candidates under a new promotion or other placement action are considered.

(2) If the corrective action did not include vacating the position, an employee who was not promoted or given proper consideration because of the violation is to be given PC for the next appropriate vacancy before candidates under a new competitive or other placement action are considered. An employee may be selected on the basis of this consideration as an exception to the competitive promotion procedures of this Plan.

(1) Violations of the Plan can have a serious impact on personnel management that goes beyond the particular cases involved. Proper competitive actions are essential to ensure that the best people are being selected for IRS positions and employees are receiving fair consideration. An official who permits a violation to occur shall be informed of the violation and told what will be done to avoid repetition. Whether and what type of action should be taken against the official will depend on such factors as the severity of the violation, the motivation for the violation and whether the violation was repetitive. Action may include withdrawal of authority to make selections or promotions and/or disciplinary action up to and including separation from the IRS. At a minimum, repetitive violations will be considered when completing the official’s performance appraisal.

(1) The IRS established a nondiscretionary policy for retroactive promotions for Career Promotions, Time-Limited Promotions, and Competitive Promotions for NBU employees who meet the requirements of the position. This policy will allow for the retroactive processing of a promotion where due to administrative error or oversight the action was not processed timely. This policy will afford the same protections for NBU employees as currently afforded for BU employees.

(2) Other corrective actions, including retroactive promotion, are appropriate when an employee has been found to have undergone an unjustified or unwarranted personnel action as defined in 5 CFR 550 and Comptroller General decisions. Additional information pertaining to corrective actions and retroactive promotions can be found in IRM 6.550.1.

(1) When creating an MSP 2.0 announcement, the SEO will locate and copy the appropriate managerial template. For templates that have not been automated, the SEO will use a managerial template with basic requirements created for each managerial level (Frontline Manager, Department Manager and Senior Manager).

(2) Prior to announcing a managerial position that has not been automated, the SEO will follow the procedures below:

1. The SEO will verify that technical competencies have been identified and profiled for the position being announced. The technical competencies are determined through job analysis (job profiling) of the duties and responsibilities of the position by the SME in conjunction with the appropriate employment representative. Technical competencies identified for the position being announced must be added to the template and the Competency Database position details sheet should be uploaded into the vacancy announcement.

2. Behavioral Indicators (BIs) are the crediting plans for technical competencies used to evaluate the candidate’s potential during the manual ranking process. If the BIs for a position are not found in the Competency Database, a job analysis must be conducted prior to preparing the managerial vacancy announcement.

3. The selecting official must determine the assigned weights used in the ranking process for each technical competency. The assigned weights among the technical competencies must equal 100 percent but do not have to be equally distributed. The approved weights must be documented and uploaded into the vacancy announcement.

(3) If the business unit requests to further define the specialized experience required for the position, the SEO will follow the procedures below:

1. The SEO will work with the business unit SME to develop an additional specialized experience statement to address the technical requirements of the position

2. Once an additional specialized experience statement has been developed for a specific position, it must be added to the managerial template each time the position is announced until the template has been automated.

3. A copy of the documentation used to develop the additional specialized experience statement (job analysis) must also be signed by the business unit SME and SEO and uploaded into the vacancy announcement.

4. Verify if the correct managerial template is used. Templates may have been created for specific business units for managerial and managerial readiness programs (e.g., FLRP, DMRP, SMRP) that have unique eligibility requirements.

(4) The SEO will verify if the MSP 2.0 template has been automated by searching the Development of Automated Ranking Templates (DART) database. If the MSP 2.0 template has been automated, the Technical Competency and Significant or Exceptional Accomplishment questions have been built into the template and rating scores are determined based on the applicant’s responses to the questions developed.

(5) Follow IRM 6.335.1.8.6 for vacancy announcement requirements.

(1) Leadership Competency Ratings assess leadership potential based on the levels assigned in the candidate’s LSR managerial assessment.

(2) The LSR assessment is completed online through the LSR system.

(3) Candidates are responsible for timely completing their LSR assessment ratings when applying for a managerial vacancy.

(4) Candidates interested in leadership are strongly advised to complete the LSR managerial assessment during their business unit’s LSR cycle in preparation for future MSP 2.0 vacancy announcements.

(5) Candidates who did not complete the LSR managerial assessment during their business unit’s LSR cycle will need to complete an “out of cycle” LSR managerial self-assessment. If the candidate’s LSR self-assessment is completed on or before the closing date of the announcement, the first-level manager assessment and second-level manager concurrence received after the closing date are considered timely.

(6) If there is no “out of cycle” LSR managerial assessment in the LSR system on the closing date of the announcement, the most current (approved/concurred) LSR managerial assessment is used in ranking the applicant.

(7) Failure to provide LSR managerial assessment information will result in a lower ranking score.

(8) The LSR rating responses submitted in the online application process are not verified prior to a certificate being issued. If the selecting official, or interview panel, finds discrepancies in the LSR ratings during the interview process, they must elevate the issue to the SEO for review. Applicants found to have provided incorrect information will be notified of any changes to their score and/or changes in the status of their application. For additional guidance refer to SOP Verification of LSR Ratings by contacting TA, PEO.

(1) All qualified candidates are ranked based on the IRS’s Leadership Competencies, Technical Competency(ies), and Exceptional or Significant Accomplishments directly related to the position being filled.

(2) Leadership Competency Ratings are automated for all management templates. The automated hiring system assigns a score for each leadership competency based on the candidate’s responses to the LSR questions.

(3) Technical Competency Ratings:

1. If the management template is automated, the technical competency ratings are determined from the candidate’s responses to online application questions developed for the position being filled.

2. If the management template is not automated, a ranking official or panel reviews the candidates application package against the appropriate behavioral indicators and assigns a score for each technical competency from one to five. A ranking score and supportive narrative are required for each technical competency identified for the position being filled.

3. “Simplified Ranking” may be used where there are 10 or fewer qualified candidates in a managerial announcement. The selecting official may use simplified ranking in place of manual ranking. No rating or supportive narratives are required. The ranking official must review the application package against the behavior indicators to determine if the candidate meets at least a rating of three out of five for each technical competency. If the candidate meets the criteria for each of the technical competencies, they are determined “well-qualified.” Only those candidates determined “well-qualified” are referred for consideration. For more information refer to IRM 6.335.1.8.14 (5), Determining Highly and Best Qualified and Exhibit 6.335.1-9, Simplified Rating and Ranking Sheet MSP 2.0.

(4) Exceptional or Significant Accomplishment Rating:

1. If the management template is automated, the system assigns a score based on the candidate’s response to an exceptional accomplishment question(s) related to the position being filled.

2. If the management template is not automated, a ranking official or panel, manually ranks and assigns a benchmark score for exceptional or significant accomplishment from zero to five. A ranking score and supportive narrative are required related to the position being filled.

(1) The MSP 2.0 guidance outlined in this policy must be followed when filling Supervisory Attorney positions on a temporary basis. The IRS is prohibited from filling any vacancies for attorneys in the 0905 series on a permanent basis. Treasury General Counsel approved the IRS use of temporary attorney positions to meet immediate staffing needs while it establishes new positions outside of the 0905 series. Attorney positions in the 0905 series may only be announced and filled through temporary promotions or details until the new non-attorney positions are established. These temporary attorney positions are filled through internal vacancies open only to IRS attorneys and current IRS employees.

(1) Vacancy announcements for management positions open to status candidates (e.g., employees with competitive status from other federal agencies) will include a series of questions to determine the candidates’ eligibility, qualifications, and other questions (in place of LSR) to rate them on the quality and extent of their leadership experience and accomplishments based on their responses. The technical competency guidance in the MSP 2.0 must be followed.

(2) The final ranking score is weighted at 50% Leadership Competency questions and 50% non-IRS specific Technical Competency(ies).

(1) Vacancy announcements for management positions open to all U.S. citizens will use criteria similar to the criteria used in- the MSP 2.0 process in conjunction with the external delegated examining competitive hiring process.

(2) The final ranking score is weighted at 50% Leadership Competency questions and 50% non-IRS specific Technical Competency(ies).