6.304.1. Expert and Consultant Appointments

(1) The Department of Treasury has the authority to approve the appointment of Experts and Consultants without the prior approval of the Office of Personnel Management (OPM). Treasury delegated this authority to the bureaus. The authority for recruitment and selection is delegated to bureau heads, who are responsible for ensuring that hiring and employment decisions are made in accordance with applicable laws and regulations, OPM guidance and requirements, and Treasury policies. This authority is delegated to the IRS Human Capital Officer.

(2) IRM 6.304.1 provides Servicewide policy, standards, requirements, and guidance relating to the administration of employing experts and consultants and processing guidance for the appointment of experts for the Art Advisory Panel of the Commissioner. This IRM must be read and interpreted in accordance with pertinent law, Governmentwide regulations, Treasury Human Resources Directives, and applicable case law. All previous official Servicewide policy, guidance, requirements, and authorities formerly contained in memoranda, guides, and other documents are incorporated into this IRM, if current and applicable.

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

1. Title 5, Government Organization and Employees, Part III, Employees, Subpart B, Chapter 31, Section 3109 - Employment of Experts and Consultants; temporary or intermittent: https://uscode.house.gov/view.xhtml?req=(title:5%20section:3109%20edition:prelim)

2. Title 5, Government Organization and Employees, Part III, Employees, Subpart D, Chapter 55, Section 5533, Dual pay from more than one position; limitations; exceptions: https://uscode.house.gov/view.xhtml?req=(title:5%20section:5533%20edition:prelim)

3. Title 18, Crimes and Criminal Procedure, Part 1, Chapter 11, Conflict of Interest, Section 207:https://uscode.house.gov/view.xhtml?req=(title:18%20section:207%20edition:prelim)

4. Title 18, Crimes and Criminal Procedure, Part I, Chapter 11, 208 - Acts Affecting a Personal Financial Interest at: https://uscode.house.gov/view.xhtml?req=(title:18%20section:208%20edition:prelim)

(2) Regulations: Title 5, Code of Federal Regulations (CFR): https://www.ecfr.gov/current/title-5

1. Part 304, Expert and Consultant Appointments: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-304?toc=15 CFR 304

2. Part 316, Temporary and Term Employment, Subpart D-Temporary Limited Employment: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-316?toc=15 CFR 316

(3) Other:

1. Treasury Policy Human Capital Issuance System (HCIS), Chapter 304, TN-16-003, Expert and Consultant Appointments: Supporting Documents - All Documents (treasury.gov)

2. IRM 1.2.1.7.6 IRS Policy Statement 6-46, Appointment of consultants and experts to be held to a minimum, at: https://irm.web.irs.gov/Part1/Chapter2/Section1/IRM1.2.1.aspx#1.2.1.7.6

3. IRM 10.23.2, Personnel Security, Contractor Investigations: https://irm.web.irs.gov/Part10/Chapter23/Section2/IRM10.23.2.aspx

(1) The IRS HCO is responsible for this IRM and overall Servicewide policy for ensuring expert and consultant appointments are made in accordance with applicable laws and regulations.

(2) The HCO, OHRS, P&A, is responsible for monitoring and updating content in this IRM.

(3) The HCO, OHRO, TA, is responsible for recruitment and hiring.

(4) The Independent Office of Appeals, Director, Art Appraisal Services, is responsible for contacting the art expert and following guidelines in this IRM.

(5) The Independent Office of Appeals, Director, Human Capital and Finance, is responsible to review and process appointee’s paperwork, per guidelines in this IRM.

(1) Program Reviews: Treasury Policy HCIS TN-16-003, Expert and Consultant Appointments, provides guidance on reviews, reports, certification, and checklists.

1. Expert and Consultant appointments are subject to Treasury review and program evaluation reporting requirements, per HCIS TN-16-003, and are not subject to audit and accountability reviews.

(2) Program Reports: Records must be maintained of each Expert and Consultant appointment that include the number of days they are employed, the total amount paid, a copy of signed checklists, and a copy of Standard Form (SF) 50. Submit any requested reports to Treasury. Refer to HCIS TN-16-003.

(1) An appointment under 5 USC 3109 - Employment of experts and consultants; temporary or intermittent may be made only for an expert or consultant as defined, below, and when authorized by an appropriation or other statue.

(2) Treasury Policy HCIS TN-16-003, states the required program controls, including:

1. The IRS Human Capital Officer or designee must review any proposed appointment and sign the expert or consultant checklist prior to appointment. Refer to Exhibit 6.304.1-2 or Exhibit 6.304.1-3.

2. The IRS Office of Chief Counsel or designee must concur with proposed appointment and determine there is no conflict of interest.

(3) There are various program controls throughout this IRM including, the onboarding procedures (tax check, fingerprint check, background investigation), a signed Memorandum of Understanding between PS and the Art Advisory Panel for investigative services, and others.

(1) Consultant - A person who can provide valuable and pertinent advice generally drawn from a high degree of broad administrative, professional, or technical knowledge or experience. When an agency requires public advisory participation, a consultant also may be a person who is affected by a particular program and can provide useful views from personal experience.

(2) Consultant Position - A consultant position is one that requires providing advice, views, opinions, alternatives, or recommendations on a temporary and/or intermittent basis on issues, problems, or questions presented by a federal official.

(3) Expert - A person who is specially qualified by education and experience to perform difficult and challenging tasks in a particular field beyond the usual range of achievement of competent persons in that field. An expert is regarded by others as an authority or practitioner of unusual competence and skill in a professional, scientific, technical, or other activity.

(4) Expert Position - An expert position is one that requires the services of a specialist with skills superior to those of others in the same profession, occupation, or activity to perform work on a temporary and/or intermittent basis assigned by a federal official.

(5) Intermittent employment - Employment without a regularly scheduled tour of duty.

(6) Temporary employment - Employment not to exceed 1 year. An expert or consultant serving under a temporary appointment may have a full-time, part-time, seasonal, or intermittent work schedule.

(7) Employment without compensation - means unpaid service that is provided at the agency's request and is to perform duties that are unclassified. It is not volunteer service.

(1) The table lists commonly used acronyms used in this IRM.

(1) Experts and consultants; temporary or intermittent positions, are excepted from competitive examination; 5 CFR 332 and the Classification Act of 1949 do not apply. It is Treasury’s policy that expert and consultant appointments are only made to positions equivalent to GS-13 or above.

(2) Policy Statement 6-46 indicates expert and consultant appointments are to be used sparingly, to a minimum, and only when objectives cannot be met by the permanent workforce or other type of temporary employment.

(3) Appointments may be intermittent or temporary.. If intermittent, the appointment may be without time limit or for a specified time; if temporary, the appointment cannot exceed one year (unless reappointed).

(4) An expert or consultant who works on a part-time or intermittent schedule may be reappointed to perform substantially the same duties with no limit on the number of reappointments, if the individual worked less than 1,040 hours (or 6 months) within the current service year. The service year is the calendar year that begins on the date of the individual's initial appointment in the agency.

(5) An expert or consultant who works full-time may be reappointed to perform substantially the same duties only once, for a maximum of two years of employment (one year on the initial appointment not to exceed one year; and one additional year when reappointed, not to exceed one additional year). (5 CFR 316.401(c))

(6) Unless authorized by an appropriation or other statute, pay may be set at the equivalent of the base pay rate for any grade and step between GS-13/1 and GS-15/10. Pay is based on the level and difficulty of work performed, the qualifications of the individual, pay rate for comparable work, and the availability of qualified candidates. Pay may be determined on an hourly or daily basis, but aggregate pay for any one day cannot exceed the daily rate of base pay for a GS-15/10, and aggregate pay for any biweekly period cannot exceed the biweekly rate of base pay for a GS-15/10.

(7) An expert or consultant may be employed without compensation provided the individual submits a written waiver in advance. (5 CFR 304.102 (h))

(8) An employee who undertakes service with two departments or agencies must inform each department or agency about the arrangements with the other. Each department or agency should estimate the amount of employee service for the period of employment. The sum of the two estimates must be in accordance with 5 CFR 304.105.

(9) Before recommending an expert or consultant appointment, ensure:

1. The appointee has the high level of expertise required to serve either as an expert or consultant.

2. The pay rates proposed are appropriate and justifiable in terms of the duties to be performed and the qualifications of the appointee.

3. A tax check has been completed.

4. There are no other employment and/or financial interests of the expert or consultant that would constitute a conflict of interest in relationship to the duties to be performed; and

5. The proposed appointee did not receive preference based on any prior federal service.

(1) Employees who separate from the IRS must refrain from making unfair use of their prior positions and affiliations.

(2) All new employees, including those selected from other agencies and those selected from outside the government, will receive a copy of Document 7106, Post-Government Employment Restrictions for Internal Revenue Service and Chief Counsel Employees, prior to or along with a final offer of employment in accordance with 18 USC 207, conflict of interest provisions.

(3) Appointing a relative may also pose a conflict of interest. The appointing official is required to sign Form 15207, Non-Conflict Certification, prior to appointment.

(1) An Industrial Psychologist can be helpful in selecting and using Behavioral Science Consultants. They can recommend competent, well-respected consultants, whose expertise is particularly relevant to given organizational needs. They may also evaluate would-be consultants’ proposals for relevance, feasibility, and technical quality; and explore the possibility of using resources within the IRS to meet organizational needs.

(2) The following is suggested criteria for selecting a Behavioral Science Consultant, a psychologist, or a consultant psychologist. These are only suggestions and should not be applied rigidly or without considering individual circumstances or consultant attributes. In general, a reputable consultant will:

1. Be certified in the state in which practicing.

2. Be affiliated with a reputable consulting firm, university, or research group.

3. Be highly regarded by former and/or present clients who are familiar with their work.

4. Have a graduate level education (typically a master or doctorate degree) in their field of expertise or competence.

(3) Consultants who have proven themselves at other organizations can usually be expected to perform well for the IRS. However, in speaking with former clients of the consultant, care should be taken to determine what professional services were performed, when they were performed, and the actual involvement of the consultant in the company. Often “in-company” personnel researchers who have observed the consultant at work will provide the most accurate evaluation.

(1) Tax checks and fingerprint checks must be completed on experts and consultants who are primarily selected for Treasury/IRS Advisory Committees. In some cases, a Personal Identification Verification (PIV) check and/or background investigation may be required. IRM 10.23.2, Contractor Investigations, provides guidance on background investigations, tax checks and fingerprinting.

1. The authorized IRS sponsoring official of the advisory committee will inform the selected advisory committee members of the purpose for requesting the information, as required by the Privacy Act. Prior to completing the tax check and fingerprinting, the IRS sponsoring official must ensure the applicant reads and signs Form 14767, Consent to Disclose Tax Compliance Check, and Form 12333, Consent for Fingerprint Check.

Note: See IRM 10.23.2.20, Advisory Committees, and IRM 10.23.2.20.2, Pre-Appointment Checks.

2. The authorized IRS sponsoring official of the advisory committee forwards the fingerprint checks to PS based on the Memorandum of Understanding between Treasury/IRS Advisory Committee and PS for reimbursement of investigative services.

3. Only authorized members of the advisory committee request and receive tax check results from the Disclosure Office or designated office.

4. A PIV check is required for expert and consultant employment expected to last six months or longer.

(1) The Department of Homeland Security uses E-Verify for identity verification and employment authorization of potential employees.

(2) E-Verify is required in the onboarding process. Form I-9, Employment Eligibility Verification, must be completed for expert and consultant appointments. Form I-9 is available online at: https://www.uscis.gov/i-9

(1) Request for Personnel Action (SF-52) must include:

1. The type of appointment requested (expert or consultant).

2. The time limit for the appointment (if temporary, may not exceed one year; if intermittent, may be without time limit or for a specified period).

3. The work schedule (full-time, part-time, intermittent, or seasonal).

4. The rate of pay and equivalency, such as, equivalent of GS-15/10.

5. If reappointment, indicate the number of days worked in past service year.

(2) Consent for Fingerprint Check, Form 12333 - completed, signed, and dated by appointee.

(3) Consent to Disclose Tax Compliance Check, Form 14767 - completed, signed, and dated by appointee.

(4) Expert or Consultant Checklist Exhibit 6.304.1-2 or Exhibit 6.304.1-3 - a statement from the appointing authority or designee certifying that:

1. The position is necessary and is consistent with the definition of an expert or consultant appointment as described in 5 CFR 304.

2. The proposed appointee is fully qualified to perform the required services.

3. The proposed pay rate is commensurate with the work to be performed and qualifications of the proposed appointee.

4. The rate of pay and equivalency are correct, between GS-13/1 and GS-15/10.

5. The financial disclosure report indicated no apparent conflict of interest between the duties to be performed and the financial interests and/or other employment of the appointee (or any potential conflict can be avoided, for example recusal or divestiture).

(5) Statement of Duties - A written description of the duties to be performed in sufficient detail to show that the position requires the services of an expert or consultant.

(6) Resume - The resume should be current (within one year) and include sufficient information to demonstrate that the individual is qualified to carry out the described duties. In addition, it should include the individual’s current salary.

(7) Confidential Financial Disclosure Report, Form 450, issued by the U.S. Office of Government Ethics (OGE). In cases where the proposed appointee is ultimately being considered for appointment to a position that requires the Executive Branch Personnel Public Financial Disclosure Report, OGE Form 278 is also acceptable.

(8) Non-Conflict Certification, Form 15207 completed, signed, and dated by the appointing official.

(1) Treasury Policy HCIS -TN-16-003, states prior approval by Treasury is not required; however, the IRS HR officer or designee must review any proposed appointment and sign the Expert or Consultant Certification Checklist prior to appointment. (Exhibit 6.304.1-2 or Exhibit 6.304.1-3)

1. The IRS Human Capital Officer is the official delegated authority to certify IRS positions (except attorney positions).

2. The IRS Chief Counsel or designee must review and concur with all proposed expert and consultant appointments.

(2) If an expert or consultant requires a National Security Clearance to perform their work, the investigation and favorable adjudication must be sponsored and completed by IRS PS prior to the expert or consultant beginning work in accordance with 32 CFR 117, National Industrial Security Program. Experts and consultants requiring National Security Clearances must follow IRM 10.9.1, Classified National Security Information (NSI), requirements for the protection and handling of NSI. Experts and consultants will not access NSI off the premises of IRS except in connection with authorized classified visits.

(1) The Director of Art Appraisal Services (AAS), Appeals, makes the initial contact with art experts and:

1. Initiates the appointee’s package ten to twelve weeks prior to the Art Advisory Panel meeting.

2. Ensures the appointee completed and signed all required forms described in (2) below.

3. Advises the appointee to bring a valid ID (state or federal government issued picture ID) to the Art Advisory Panel meeting; and

4. Advises if a credentialing station will be available at the meeting location for enrollment on the day of the meeting or advise the appointee to schedule an appointment at their nearest USAccess enrollment center.

(2) The AAS Director forwards the following paperwork to the director of Human Capital and Finance, Appeals:

1. Form 12333, Consent for Fingerprint Check - completed, signed and dated by appointee.

2. Form 14767, Consent to Disclose Tax Compliance Check - completed, signed and dated by appointee.

3. Resume (current within 1 year).

4. Waiver of Claims – signed and dated by appointee. See Exhibit 6.304.1-1.

5. Description of duties for Art Advisory Panel (outlined in the Charter for the Art Advisory Panel); and

6. OGE Form 450, Confidential Financial Disclosure Report - completed, signed, and dated by the appointee; AAS director; and deputy Chief of Appeals.

(1) The Director, Human Capital and Finance, Appeals must review and process the appointee's paperwork as follows:

1. Ensure all required documents are completed, signed, and dated; ensure the fingerprint and tax checks are initiated as indicated; and allow eight to ten weeks for the processing and approval of the appointment.

2. Provide the designated HCO, TA, EO, with a copy of the appointee’s completed Form 12333, Consent for Fingerprint Check, for sponsorship prior to enrollment/fingerprinting.

3. Initiate a Request for Personnel Action (SF-52) and include appointee’s SSN, name, birth date, effective date, approving official’s signature; type of appointment (expert); time limit of appointment (intermittent without time limit); work schedule (intermittent); and rate of pay or equivalency (appointed without compensation).

4. Complete, sign, and date the Checklist for Appointment of Expert or Consultant (Exhibit 6.304.1-2 or Exhibit 6.304.1-3).

5. Complete waiver document, IRS Art Advisory Panel Exhibit 6.304.1-4 , required if the new panel member has a conflict and after the Office of Chief Counsel, General Legal Services, has reviewed the facts and consulted with the Office of Government Ethics. For more information on waivers pursuant to 18 U.S.C. 208(b)(3), see 5 CFR 2640.302, 5 CFR 2640.303 and 5 CFR 2640.304.

6. Forward (after tax check is cleared) all above documents to the servicing HCO, TA, EO, six to eight weeks prior to the meeting.

(2) Procedures require completed pre-appointment fingerprint screening and periodic tax checks. Only authorized individuals from Appeals may request tax checks and receive the results from the Disclosure Office. The authorized IRS sponsoring official responsible for the Art Advisory Committee initiates the pre-appointment fingerprint screen through PS. For more information, see IRM 10.23.2, Personnel Security, Contractor Investigations, Advisory Committees.

1. The authorized individuals from Appeals who request tax checks and receive results are the Director, AAS; Director, Human Capital and Finance, Appeals; and Director, Case and Operations Support (C&OS), Appeals.

2. Committee sponsoring officials will inform advisory committee members of the purpose for requesting the pre-appointment information (tax check and fingerprint check), as required by the Privacy Act.

(3) Based on a Memorandum of Understanding between PS and the Art Advisory Panel, PS will provide investigative services for screening Art Advisory Panel applicants for the FBI criminal history fingerprint check and the FBI subversive name check. PS will notify Appeals if the appointee is acceptable or needs further investigation. If acceptable, fingerprint results are received within five to seven days.

(1) The servicing HCO, TA, EO for Appeals is responsible for the following:

1. Ensuring the appointment meets the criteria as outlined in 5 CFR 304.102.

2. Reviewing the SF-52 for each appointee, ensuring the required information is included.

3. Reviewing and verifying that all required documents are completed, signed, and dated; and the tax check has been cleared. The package should include: the SF- 52; resume; Waiver of Claims; description of duties for the Art Advisory Panel; Office of Government Ethics, OGE Form 450; and Waiver IRS Art Advisory Panel; Non-Conflict Certification; and Checklist for Appointment of Expert or Consultant; and

4. Sending the original and two copies of each appointee’s package along with Form 14767, Consent to Disclose Tax Compliance Check, and Form 12333, Consent for Fingerprint Check, (overnight delivery to the Program Execution Office six weeks prior to the Art Advisory Panel meeting) to:
   Internal Revenue Service
   HCO: TA: Program Execution Office
   1111 Constitution Ave. NW
   Washington, D.C. 20224

(1) The HCO, TA, PEO is responsible for:

1. Reviewing the package for completeness and accuracy.

2. Forwarding memorandum from the TA Director to the IRS Human Capital Officer for approval (see checklists, below), along with the original and one copy of the documents listed underIRM 6.304.1.3.6 (with the exception ofForm 14767, Consent to Disclose Tax Compliance Check, and Form 12333, Consent for Fingerprint Check), for each appointee, three to four weeks prior to the Art Advisory Panel meeting.

3. Ensuring that the IRS Human Capital Officer reviews and concurs with all appointments and signs the Checklist for Expert Appointments.

4. Verifying that the IRS Chief Counsel or designee reviews and concurs with all proposed appointments and approval has been granted.

5. After approval, notify the servicing HCO, TA, EO and AAS Director; and

6. Retaining a copy of the IRS Human Capital Officer approval memorandum and one copy of the appointee’s paperwork, Form 14767, and Form 12333, in the HCO, TA, PEO files.

(1) The designated HCO, TA, EO is responsible for sponsoring and adjudicating experts and consultants in USAccess via HR Connect PDS (Personal Identity Verification Data Synchronization). An e-mail notification will be sent after the sponsorship is completed via USAccess to the expert/consultant to schedule the required appointment at a USAccess enrollment station.

(2) The designated FMSS Enrollment site is responsible for the following:

1. Fingerprinting the appointee(s) on the day of the Art Advisory Panel meeting, if the FMSS enrollment site is located at the meeting site. Otherwise, the appointee will schedule an appointment at their nearest credentialing site.

2. Verifying the appointee’s identification prior to taking fingerprints.