6.315.1. Career and Career-Conditional Employment

(1) This IRM is part of the Servicewide effort to provide IRS Human Resource practitioners with the most current policies and procedures for use by HCO, OHRO, TA.

(2) This IRM must be read and interpreted in accordance with pertinent law, Government-wide regulations, Department of Treasury Human Capital directives and issuances, Comptroller General Decisions and the Office of Personnel Management (OPM) guidance, as relevant.

(3) Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM apply to all operating divisions and functions. Bargaining unit employees should review negotiated agreement provisions relating to subjects in this IRM. Should any of these instructions conflict with a provision in the negotiated agreement, the agreement prevails.

(4) This IRM provides the IRS policy on permanent appointments in the competitive service by:

1. Appointment from a civil service certificate or under a direct hire recruiting authority or special authority,

2. Conversion or change of appointment, under either the same or a different authority, in the IRS without a break in service,

3. Transfer or movement from a permanent competitive service appointment in another agency without a break in service,

4. Reinstatement or reappointment for which the person qualifies because of an earlier permanent competitive service appointment and

5. Exercise of restoration or re-employment rights.

(1) This IRM supplements policies and requirements contained in the authorities cited below. It is not self-contained and must be read in conjunction with cited authorities and the applicable collective bargaining agreement (CBA).

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

1. 5 USC Section 105, Executive Agency at: https://uscode.house.gov/browse/prelim@title5/part1/chapter1&edition=prelim.

2. 5 USC Section 2108, Veteran, Disabled Veterans, Preference Eligible at: https://uscode.house.gov/browse/prelim@title5/part3/subpartA/chapter21&edition=prelim.

3. 5 USC Sections 3309-3319, Examination, Certification and Appointment, Preference Eligibles and Government-wide List of Vacant Positions at: https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1&edition=prelim.

4. 5 USC Section 3330, Government-wide List of Vacant Positions: https://uscode.house.gov/browse/prelim@title5/part3/subpartB/chapter33/subchapter1&edition=prelim.

5. 5 USC Section 8151, Civil Retention Rights at: https://uscode.house.gov/browse/prelim@title5/part3/subpartG/chapter81/subchapter1&edition=prelim.

6. 18 USC Section 1001, Statements or Entries Generally at: https://uscode.house.gov/browse/prelim@title18/part1/chapter47&edition=prelim.

7. 20 USC Section 1001(a), General Definition of Institution of Higher Education at: https://uscode.house.gov/browse/prelim@title20/chapter28/subchapter1/partA&edition=prelim.

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

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

2. 5 CFR Parts 301.203(b) and (c) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-301/subpart-B?toc=1.

3. 5 CFR Parts 315.201 through 202, 301 through 302, 401-403, 501 through 503, 601 through 614, 701 through 725, The Career-Conditional Employment System at: https://www.ecfr.gov/current/title-5/chpater-I/subchapter-B/part-315?toc=1.

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

5. 5 CFR Part 330, Subpart B, Recruitment, Selection and Placement (General), Reemployment Priority List (RPL) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-330/subpart-B?toc=1.

6. 5 CFR Parts 332, Subparts A-D, Recruitment and Selection Through Competitive Examination at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-332?toc=1.

7. 5 CFR Parts 334.101 through 108, Temporary Assignments Under the Intergovernmental Personnel Act (IPA) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-334?toc=1.

8. 5 CFR Part 335.103, Subpart A, Promotion and Internal Placement at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-335?toc=1.

9. 5 CFR Part 352, Subparts B through I, Reemployment Rights at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-352?toc=1.

10. 5 CFR Part 353, Subparts A through C, Restoration to Duty from Uniformed Service or Compensable Injury at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-353?toc=1.

11. 5 CFR Part 362, Subparts A through D, Pathways Programs at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-362?toc=1.

(4) Document 11678, National Agreement (NA) between the IRS and National Treasury Employees Union (NTEU) at: https://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=32781.

(5) The Office of Personnel Management (OPM) Guide to Processing Personnel Actions (GPPA) at: https://www.opm.gov/policy-data-oversight/data-analysis-documentation/data-policy-guidance/.

(6) The OPM Veterans Guide at: https://www.opm.gov/policy-data-oversight/veterans-services/vet-guide-for-hr-professionals/”title=OPM’s Veterans Guide”.

(7) Treasury Policy TN-16-001, Effective HIring at: https://my.treasury.gov/SitePages/NGISearchResults.aspx?k=TN%2D16%2D001.

(8) Interagency Delegated Examining Agreement Number TREAS-1 Between the OPM and Department of Treasury at: https://my.treasury.gov/SitePages/NGISearchResults.aspx?k=TREAS%2D1.

(1) The HCO, P&A Division develops policies related to human resources (HR), ensures internal compliance with these policies and advises customers on HR policy.

(2) The servicing HCO, TA Division, EO ensures that the job opportunities announcements contain all required information when filling permanent competitive service positions, selection certificates are accurate, selections for Career and Career-Conditional appointments are legal, and Personnel Action Requests (PAR) are processed accurately.

(3) The business units will collaborate with HCO, TA, EO to ensure permanent vacant positions which need to be filled are approved in their hiring plans and that the information provided for job opportunities announcement is accurate and current.

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

(1) 30 Percent or More Disabled Veterans Appointment Authority. Reference IRM 6.315.1.2.11(1)(b), Disabled Veterans for definition.

(2) Appointment. Any personnel action that brings an individual onto the rolls (staff) of the IRS.

(3) Break in Service. The time when an employee is no longer on the payroll of an agency. (In computing creditability for benefits, e.g., leave accrual and reduction-in-force (RIF) retention, a separation of 1, 2 or 3 calendar days is not considered to be a break in service; a separation of 4 or more calendar days is considered to be a break in service and the days of separation are subtracted from the employee’s total creditable service).

(4) Career Appointment. Competitive service permanent appointment given to an employee who has completed at least three years of total creditable service.

(5) Career Status. Permanent status with the Federal government that results from three years creditable and satisfactory service in a career-conditional position.

(6) Career-Conditional Status. The three years of creditable and satisfactory service on a permanent appointment that leads to career status. Upon completion of the three-year service requirement, the employee automatically receives tenure status.

(7) Civilian Position. Reference IRM 6.315.1.2.6(b)(iv)(b), Noncompetitive Appointment of Certain Former Overseas Employees for definition.

(8) College Graduate Appointment Authority. Reference IRM 6.315.1.2.9, Hiring Authority for College Graduates for definition.

(9) Competitive Service. Basic eligibility for noncompetitive assignment to a competitive position. A person on a career or career-conditional appointment acquires competitive status upon satisfactory completion of a probationary period. It may also be granted by statue, Executive Order, or the Civil Service rules without competitive examination. A person with competitive status may be promoted, transferred, reassigned, reinstated, or demoted without taking an open competitive examination, subject to the conditions prescribed by the Civil Service rules and regulations.

(10) Competitive Position. A position in the competitive service.

(11) Conversion. The changing of an employee from one appointment to another appointment (under either the same or different authority) in the IRS with no break in service or with a break of 3 days or less. The change may be in one or more of the following:

1. The type of appointment under which the employee is serving,

2. The authority for the appointment,

3. The position on which the employee is serving or

4. The not-to-exceed date (NTE) of a temporary appointment (e.g., from excepted appointment NTE in a GS-3 position in organization A to an excepted appointment NTE in a GS-4 position in organization B).

(12) Creditable Service. Federal government employment (civilian or uniformed service) that meets requirements for a particular type of appointment or benefit, such as leave accrual or RIF.

(13) Direct Hiring Authority. OPM-approved agency recruiting plans which expedite recruitment of persons for appointment to positions in occupations with shortages.

(14) Disabled Veteran. Reference IRM 6.315.1.2.4(1), Employment of Disabled Veterans who have Completed a Training Course under 38 USC Chapter 31 for definition.

(15) Excepted Position. A position in the excepted service.

(16) Excepted Service. Reference IRM 6.315.1.2.10(1), Conversion to Career or Career-Conditional Employment from Other Types of Employment for definition.

(17) Executive Order. A directive issued by the President.

(18) External Pathways Programs. These programs were established by Executive Order 13562 and later published in 5 CFR Part 362 to recruit and hire students and recent graduates and enhance the Presidential Management Fellowship (PMF) Program. The programs covered include the Internship, Recent Graduates and PMF.

(19) Federal Merit System. A complete system of personnel selection and management based on an integrated set of personnel policies, procedures and practices designed to accomplish three basic objectives:

1. To recruit a competent workforce,

2. To insure a stable workforce and

3. To provide equal opportunity for employment.

(20) Indefinite Appointment. One given to a nonpermanent employee who is hired for an unlimited period of time.

(21) Intermittent Employment. Service when an employee works on less than a full-time basis with no prescheduled tour of duty. In the past, the term, “When Actually Employed (WAE),” was used on personnel documents to identify intermittent service.

(22) Non-appropriated Funds Instrumentality (NAFI). Reference IRM 6.315.1.2.6(b)(iv)(c), Noncompetitive Appointment of Certain Former Overseas Employees for definition.

(23) Noncompetitive Action. A promotion, demotion, reassignment, transfer, reinstatement, or an appointment based on prior service.

(24) Merit Staffing Program. The system under which the IRS considers an employee for vacant positions on the basis of personal merit. Vacant positions are usually filled through competition with applicants being evaluated and ranked for the position on the basis of their experience, education, skills and performance record.

(25) Part-time Employment. Employment on less than a full-time basis under a prescheduled regular tour of duty.

(26) Post-Secondary Student Appointment. Reference IRM 6.315.1.2.16(1), Conversion Based on Service in a Post-Secondary Student Appointment for definition.

(27) Provisional Appointment. A temporary appointment to a continuing position when the IRS intends later to convert the employee to a non-temporary appointment and has current authority from OPM and Treasury for such conversion.

(28) Reemployed Annuitant. A person retired under the Civil Service or Federal Employees Retirement System whose annuity continues after they are reemployed by the Federal government.

(29) Reassignment. The change of an employee from one position to another without promotion or change to lower grade. Reassignment includes:

1. Movement to a position in a new occupational series or to another position in the same series,

2. Assignment to a position that has been redescribed due to the introduction of a new or revised classification or job grading standard,

3. Assignment to a position that has been redescribed as a result of position review and

4. Movement to a different position at the same grade but with a change in salary that is the result of different local prevailing wage rates or a different locality payment.

(30) Register. Reference IRM 6.315.1.2.1, Career or Career-Conditional Employment from Registers for definition.

(31) Reinstatement. Reference IRM 6.315.1.2.2, Career or Career-Conditional Employment from Reinstatement for definition.

(32) Restoration Rights. The entitlement of employees who leave their civilian positions for military duty to return to those positions after termination of that duty and the entitlement of an employee to return to their position after recovery from compensable injury.

(33) Status Employee. Reference IRM 6.315.1.2(3), The Career and Career-Conditional Employment System for definition.

(34) Status Quo Employee. An employee who failed to acquire competitive status when the position in which they were serving was placed in the competitive service by a statute, Executive Order, or Civil Service Rule which permitted their retention without acquisition of status.

(35) Temporary Appointment-Per (sometimes referred to as “TAPER” appointment). A nature of action that documents a temporary appointment authorized by the OPM in the absence of eligibles who can be considered for permanent employment from a civil service register. The appointment is temporary, pending the establishment of a register from which permanent employees can be selected.

(36) Temporary Appointment. An appointment made for a limited period of time and with a specific NTE date determined by the authority under which the appointment is made. This is a non-status competitive appointment.

(37) Tenure. Reference IRM 6.315.1.2.1(1), The Career and Career-Conditional Employment System for definition.

(38) Transfer. Reference IRM 6.315.1.2.3(1), Career or Career-Conditional Employment by Transfer for definition.

(39) Term Appointment. Appointment to a position that will last more than one year but not more than four years and that is of a project nature where the job will terminate upon completion of the project. This is a non-status competitive appointment.

(40) Uniformed Services. Reference IRM 6.315.1.2.6(b)(iv)(d), Noncompetitive Appointment of Certain former Overseas Employees for definition.

(41) Veteran. A person who was separated with an honorable discharge or under honorable conditions from active duty in the Armed Forces performed during one of the periods described in 5 USC Section 2108.

(42) Veterans Preference. An employee’s category of entitlement to preference in the Federal service based on active military service that terminated honorably.

(43) Veterans Recruitment Appointment (VRA) Authority. The VRA is a special authority by which the IRS can appoint eligible veterans without competition to positions at any grade level through GS-11 or equivalent (the promotion potential of the position is not a factor). VRA appointees are hired under excepted appointments to positions that are otherwise in the competitive service. After two years of satisfactory service, the IRS must convert the veteran to a competitive service career or career-conditional appointment, as appropriate.

(44) Disabled Veterans Enrolled in a Veterans Administration (VA) Training Program. Reference IRM 6.315.1.2.4(2), Employment of Disabled Veterans who have Completed a Training Course under 38 USC Chapter 31 for definition.

(45) Veterans Employment Opportunities Act of 1998 (VEOA). Reference IRM 6.315.1.2.7(2), Appointment of Certain Veterans who have Competed under Agency Merit Promotion for definition.

(1) Register. A list of qualified applicants compiled in order of relative standing for certification.

(2) Tenure on Appointment from Register:

1. Except as provided in paragraph (b) below, an eligible employee appointed from a register for other than temporary or term employment becomes a career-conditional employee.

   Note: Refer to IRM 6.337.1, Alternative Rating and Selection and the OPM Delegated Examining Operations Handbook (DEOH), TREAS-1 for additional guidance. Please contact the TA, PEO staff if you need a copy of the TREAS-1 Agreement.

2. An eligible employee appointed from a register for other than temporary or term employment becomes a career employee when they are excepted from the service requirement for career tenure by 5 CFR Part 315.201(c).

(3) Acquisition of Competitive Status. An employee appointed in accordance with 5 CFR Part 315.301 acquires competitive status automatically on completion of probation.

(1) Reinstatement. Noncompetitive reemployment in the competitive service as a career or career-conditional employee of a person formerly employed in the competitive service who had competitive status or was serving probation when separated:

1. Agency Authority. Subject to 5 CFR Part 335 and paragraph (b) below, the IRS may appoint a person by reinstatement to a competitive service position who was previously employed under career or career-conditional appointment (or equivalent).

   Note: Refer to IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement for additional guidance on reinstatements.

2. Time Limit. There is no time limit on the reinstatement eligibility of a preference eligible employee or a person who completed the service requirement for career tenure. Except as provide in paragraph (c) below, the IRS may reinstate a non-preference eligible employee who has not completed the service requirement for career tenure only within three years following the date of separation. This time limit begins to run from the date of separation from the last position in which the person served under a career appointment, career-conditioned appointment, indefinite appointment in lieu of reinstatement or an appointment under which they acquired competitive status.

3. Extension of Time Limit. Intervening service of the following types extends the three-year limit on reinstatement of eligibility of a non-preference eligible employee who has not completed the service requirement for career tenure:

Number	Types of Extensions of Time Limit
(i)	Employment in Federal competitive service positions under temporary, term, indefinite or other non-permanent appointment,
(ii)	Employment in Federal excepted, non-appropriated fund, or Senior Executive Service positions in the Executive Branch,
(iii)	Employment in the Federal Judicial Branch or in the Executive or Judicial Branches of the insular possessions of the United States,
(iv)	Employment in the Federal Legislative Branch,
(v)	Employment in an international governmental organization or a territorial, State, county, municipal or foreign government in a position in which the IRS determines that the proposed appointee acquired valuable training and experience for the position to be filled,
(vi)	A substantially full-time training course in any educational institution of recognized standing when the IRS finds that the proposed appointee acquired valuable training or experience for the position to be filled,
(vii)	Compulsory service on work of national importance under civilian direction as required by the Military Selective Service Act,
(viii)	Active military duty terminated under honorable conditions,
(ix)	Service with the District of Columbia Government prior to January 1, 1980. In addition, for an employee on the District Government rolls on December 31, 1979, who was converted on January 1, 1980, to the District of Columbia merit personnel system, continuous District Government service after that date also extends the three-year period,
(x)	Periods of non-employment during which a person is eligible for injury compensation under the Office of Worker’s Compensation Programs,
(xi)	Periods of non-employment during which a person receives disability retirement under the Civil Service or Federal Employees Retirement System,
(xii)	Employment by a non-Federal organization when the person’s function was transferred to the non-Federal organization on a contract basis or by law or executive order,
(xiii)	Volunteer service and training required prior to actual enrollment as a volunteer with the Peace Corps, VISTA and other programs of the Corporation for National and Community Service if it begins within the period the person is eligible for reinstatement or
(xiv)	Periods of overseas residence during which a spouse or unmarried child, under 21 years of age, of a member of the Armed Forces or of a Federal civilian employee is accompanying that individual on official assignment to an overseas post of duty. Overseas posts of duty are duty locations outside the 50 States of the United States, the District of Columbia, Guam, Puerto Rico and the Virgin Islands.

4. Tenure on Reinstatement. A person who is reinstated becomes a career-conditional employee except when they completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) before being reinstated.

5. Acquisition of Competitive Status. A person who was serving probation when they were separated and who is reinstated under 5 CFR Part 315.401 acquires a competitive status automatically on completion of probation.

(1) Transfer. Subject to 5 CFR Part 335, the IRS may appoint by transfer to a competitive service position, without a break in service of a single workday, a current career or career-conditional employee of another agency.

(2) Tenure on Transfer:

1. General Rule. Except as provided in paragraph (b) below, a career employee who transfers remains a career employee and a career-conditional employee who transfers remains a career-conditional employee.

2. Exceptions. Exceptions to the general rule include a career-conditional employee who transfers to a position required by law to be filled on a permanent basis becomes a career employee and a career employee who transfers from a position required by law to be filled on a permanent basis becomes a career-conditional employee unless they have completed the service requirement for career tenure.

(3) Acquisition of Competitive Status. An employee who was serving probation when they were appointed under 5 CFR Part 315.501 acquires a competitive status automatically on completion of probation.

(1) Disabled Veteran. A person who was separated under honorable conditions from active duty in the Armed Forces performed at any time and who has established the present existence of a service-connected disability or is receiving compensation, disability retirement benefits or a pension because of a public statute administered by the Department of Veterans Affairs or a military department.

(2) Disabled Veterans Enrolled in a Veterans Administration (VA) Training Program. Disabled veterans eligible for training under the VA vocational rehabilitation program may enroll for training or work experience at the IRS under the terms of an agreement between the IRS and VA. While enrolled in the VA program, the veteran is not a Federal employee for most purposes but is a beneficiary of the VA. Training is tailored to the individual’s needs and goals and is intended to prepare them for a position with the IRS. Upon completion of the training program, the IRS can appoint the veteran noncompetitively under a status quo appointment which may be converted to a competitive service career or career-conditional appointment at any time.

(3) When a disabled veteran satisfactorily completes an approved course of training prescribed by the Veterans Administration under 38 USC Chapter 31, the IRS may appoint the veteran noncompetitively to the position or class of positions for which trained.

(4) Conversion. The IRS may convert to career or career-conditional employment a person appointed under paragraphs (1), (2), and (3) of this section.

(5) Disqualifications. Any law, executive order, or civil service rule or regulations which would disqualify an applicant for appointment also disqualifies them for conversion of their employment to career or career-conditional employment under this section.

(6) Tenure on Approval of Recommendation. When the IRS converts the employee under paragraph (2) of this section, the employee becomes:

1. A career-conditional employee, except as provided in paragraph (6)(b) below and

2. A career employee when they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c).

(7) Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

(1) Subject to the conditions prescribed by the OPM, the IRS may noncompetitively appoint a present or former career officer or employee of the Foreign Service who was appointed under the Foreign Service Act of 1946, as amended by 22 USC Chapter 801 or legislation that supplements or replaces that Act, if:

1. They qualify under the requirements set forth in Executive Order 11219 and

2. The OPM has concurred in their present or former agency’s plan, any substantive changes thereto, for noncompetitive entry of civil service employees into the Foreign Service position of that agency.

(1) Authority. The IRS may noncompetitively appoint, to a competitive service position within the United States (including Guam, Puerto Rico and the Virgin Islands), an individual who has completed 52 weeks of creditable overseas service as defined in paragraph (2) of this section and is appointed within the time limits in paragraph (4) of this section. Any law, executive order or regulation that disqualifies an applicant for appointment in the competitive service, such as the citizenship requirement, also disqualifies the applicant for appointment under this section. An individual may be appointed to any occupation and grade level for which qualified. The IRS may waive any requirement for a written test after determining that the duties and responsibilities of the applicant’s overseas position were similar enough to make the written test unnecessary:

1. Tenure. A person appointed under this section becomes a career-conditional employee unless they have already satisfied the requirements for career tenure or are exempt from the service requirements in 5 CFR Part 315.201.

2. Competitive Status. A person appointed under this section acquires competitive status automatically upon completion of probation.

(1) Agency Authority. Although the IRS is a Bureau under Treasury, they are authorized to appoint a preference eligible or a veteran who has substantially completed at least three years of continuous active military service provided:

1. The veteran was selected from among the best qualified following competition under a merit promotion announcement open to candidates outside the Treasury's workforce and

2. The veteran’s most recent separation from the military was under honorable conditions.

(2) Definitions. “Agency” in this context means an executive agency as defined in 5 USC Chapter 105. The agency determines in individual cases whether a candidate was released “shortly before” completing the required three years and should therefore be eligible for appointment. The VEOA provides that the IRS must allow preference eligible employees or eligible veterans to apply for positions announced under the merit promotion procedures when the IRS is recruiting from outside its own workforce.

(1) Agency Authority. In accordance with the provisions of this section, the IRS head may noncompetitively appoint a spouse of a member of the armed forces serving on active duty, a spouse of a 100 percent disabled service member injured while on active duty or the unmarried widow or widower of a service member who was killed while performing active duty.

(2) Definitions.

1. Active Duty means full-time duty in the armed forces, including full-time National Guard duty, except that for Reserve Component members the term “active duty” does not include training duties or attendance at service schools.

2. Armed Forces means the term as described in 10 USC Chapter 101.

3. Duty Station means the permanent location to which a member of the armed forces is assigned for duty as specified on the individual’s permanent change of station (PCS) orders.

4. Member of the Armed Forces or Service Member means an individual who:

Number	Description of Member of the Armed Forces or Service Member
(i)	Is serving on active duty in the armed forces or serving under orders specifying the individual is called or ordered to active duty for more than 180 consecutive days,
(ii)	Retired or was released or discharged from active duty in the armed forces and has a disability rating of 100 percent as documented by the Department of Veterans Affairs or
(iii)	Retired or was released or discharged from active duty in the armed forces and has a disability rating of 100 percent as documented by the Department of Veterans Affairs or

5. Spouse means the husband or wife of a member of the armed forces.

(3) Eligibility.

1. A spouse of a member of the armed forces as defined in this section must be currently married to the member of the armed forces on active duty.

2. For appointments made on or after August 13, 2023, the following additional criteria must be met for eligibility for appointment [for appointments made prior to or on August 12, 2023, the criteria in paragraph (3)(b) below does not apply)]:

Number	Description of Criteria
(i)	The member of the armed forces must have received orders authorizing a permanent change of station,
(ii)	The spouse must have married the member of the armed forces on, or prior to, the date of such orders authorizing the permanent change of station and
(iii)	The spouse must have relocated or is relocating with the member of the armed forces to the new duty station specified in the documentation ordering the permanent change of station.

3. A spouse of a member of the armed forces must be the un-remarried widow or widower or the member of the armed forces killed on active duty in the armed forces.

4. Except as indicated in paragraph (3)(f) below, a noncompetitive appointment of an eligible spouse under this section is not restricted to a geographical location.

5. Beginning August 13, 2023, the noncompetitive appointment of a relocating spouse of a member of the armed forces is limited to the geographic area of the permanent duty station of the member of the armed forces, unless there is no agency with a position within the geographic area of the permanent duty station of the member of the armed forces.

(4) Conditions.

1. In accordance with the provisions in this section, a spouse is eligible for noncompetitive appointment:

Number	Provisions of When a Spouse is Eligible for a Noncompetitive Appointment
(i)	From the date of documentation verifying the spouse’s marriage to a member of the armed forces where the spouse seeks appointment based upon marriage to an active duty member of the armed forces,
(ii)	From the date of documentation verifying that the member of the armed forces is 100 percent disabled, where the spouse seeks appointment based upon marriage to a member or
(iii)	From the date of documentation verifying that the member of the armed forces was killed while on active duty where the spouse seeks appointment as the widow or widower of a member.

2. The spouse of a member of the armed forces may receive only one noncompetitive appointment under this section if the member receives permanent change of station orders and is limited to one such appointment per permanent change of station.

3. A law, executive order or regulation that disqualifies an applicant for appointment also disqualifies a spouse for appointment under this section.

(5) Proof of Eligibility.

1. Prior to appointment, the spouse of a member of the armed forces who is otherwise healthy must submit to the IRS copies of documentation verifying active duty status and marriage to the member of the armed forces (i.e., a marriage certificate or other legal documentation verifying marriage).

2. For appointments made on or after August 13, 2023, the spouse must also submit to the IRS a copy of the service member’s orders reflecting a permanent change of station, dated August 13, 2023, or later.

   Note: For appointments made on or before August 12, 2023, the requirement of this paragraph does not apply.

3. Prior to appointment, the spouse of a member of the armed forces who is compensably disabled must submit to the IRS copies of documentation showing the member of the armed forces retired, or was released or discharged from active duty, with a disability rating of 100 percent and verifying marriage to the member of the armed forces (i.e., a marriage license or other legal documentation verifying marriage).

4. Prior to appointment, the spouse of a member of the armed forces who died while in the armed forces must submit to the IRS copies of documentation:

Number	Required Documentation
(i)	Showing the member was released or discharged from active duty due to the member’s death while on active duty,
(ii)	Verifying the widow or widower’s marriage to the member of the armed forces (i.e., a marriage license or other legal documentation verifying marriage) and
(iii)	Certifying that the individual seeking to use the authority is the un-remarried widow or widower of the service member.

(6) Acquisition of Competitive Status. A person appointed under this section acquires competitive status automatically upon completion of probation.

(7) Tenure on Appointment. An appointment under this section is career-conditional unless the appointee has already satisfied the requirements for career tenure or is exempt from the service requirement pursuant to 5 CFR Part 315.201.

(8) Agency Reporting Requirements.

1. As required by Executive Order 13832, the IRS shall provide an annual report (by December 31st of each year) to the OPM and the Department of Labor (DOL). Following is the information required in that annual report:

Number	Annual Reporting Requirements Required by Executive Order 13832
(i)	The number of positions made available under the military spouse hiring authority,
(ii)	The number of applications submitted under the military spouse hiring authority,
(iii)	The number of military spouses appointed under the military spouse hiring authority during the preceding fiscal year and
(iv)	Actions taken to advertise the military spouse hiring authority, and any other actions taken to promote the hiring of military spouses.

2. The IRS should send their reports electronically to the OPM’s Employee Services, VETS Office at https://www.militaryspouse@opm.gov.

3. The IRS is also required to send their reports separately and directly to the DOL at https://www.milspouse@dol.gov.

(1) Appointment Authority.. In accordance with the provisions of this section, the IRS may noncompetitively appoint an eligible and qualified individual to a position classified in a professional or administrative occupational category at the GS-11 level (or equivalent) or below, without regard to the provisions of 5 USC Chapters 3309 through 3319 and 3330 which includes positions with promotion potential beyond the GS-11 level. IRS is not required to provide selection priority in accordance with 5 CFR Part 33, Subparts F and G, pertaining to Career Transition Assistance Plan (CTAP) and Interagency Career Transition Assistance Plan (ICTAP).

(2) Eligibility. An eligible college graduate is defined as an individual who has received a baccaluereate or graduate degree from an institution of higher education as defined in 20 USC Chapter 1001(a) and:

1. The applicant has received their degree no later than two years after the date they submitted an application for the position being filled under this authority (using date on which the application is received by the IRS as the date of submission) or

2. In the case of an individual who has completed a period of not less than four years of intervening obligated service in a uniformed service, not later than two years after the date on which the individual was released or discharged from that uniformed service. For example, a service member completes a master’s degree in May 2018 while serving in a four-year enlistment period that ends in May 2021. The service member’s two-year eligibility period under the authority will begin in May 2021 upon discharge or release from the uniformed service. Note: An applicant who has applied for a specific position within the two-year eligibility period may be appointed to that position after the two-year eligibility period has expired. For example, if a student receives a degree in May 2020 and applies for a position in April 2022, then the appointment may be made after May 2022.

(3) Qualifications. The IRS must evaluate eligible college graduates using the OPM-approved qualification standard for the position being filled.

(4) Classification. The IRS may make an initial appointment of an eligible and qualified individual to any position classified according to the OPM classification standards in a professional or administrative occupational series at the GS-11 level (or equivalent) or below, including positions with promotion potential beyond the GS-11 level.

(5) Public Notice and Advertising:

1. The IRS must post an announcement on USAJOBS open to all U.S. citizens for a minimum open period of five calendar days unless documentation is provided justifying a shorter open period.

2. Selection priority is not required for eligible and qualified applicants entitled to selection priority under 5 CFR Part 330, Subparts F and G, pertaining to CTAP and ICTAP.

3. Selection priority is required for eligible and qualified candidates entitled to selection priority under Treasury Reemployment Priority List (RPL) in accordance with 5 CFR Part 330, Subpart B.

4. For bargaining unit positions, first consideration must be cleared as specified in the National Agreement, Article 13, by posting an internal announcement for ten workdays.

5. The IRS should consider whether additional recruitment and advertisement activities are necessary or appropriate to further merit system principles. If USAJOBS is not used to advertise the position, the IRS must satisfy the requirements of 5 USC Chapter 3327(b) by providing the OPM information about the position in the same format it usually would when posting a position on USAJOBS. A job announcement must include, at a minimum, the following information:

Number	Required Information on JOAs
(i)	The position title, series, and grade level,
(ii)	The geographic location where the position will be filled,
(iii)	The starting salary of the position,
(iv)	The minimum qualifications of the position,
(v)	Whether the position has promotion potential to higher grade levels,
(vi)	Any other relevant information about the position such as telework opportunities, recruitment activities, etc.,
(vii)	Specific information instructing applicants on how to apply,
(viii)	Equal employment opportunity statement (the IRS may use the recommended equal employment opportunity statement located on the OPM’s USAJOBS website) and
(ix)	Reasonable accommodation statement.

(6) Appointment Type. College graduates are appointed to career or career-conditional permanent positions in the competitive service.

(7) Acquisition of Competitive Status. A person appointed under this section acquires competitive status upon completion of probationary period in accordance with the provisions of 5 CFR Part 315 Subpart H.

(8) Tenure Upon Appointment. A person appointed under paragraph (1) of this section becomes a career-conditional employee unless the appointee has already satisfied the requirements for career tenure or is exempt from the service requirement pursuant to 5 CFR Part 315.201.

(9) Numerical Limit on the Number of Applicants.

1. The total number of individuals that the IRS may appoint under this authority during a fiscal year may not exceed 15 percent of the number of individuals that the IRS appointed during the previous fiscal year to a position in the competitive service classified in a professional or administrative occupational category, at the GS-11 level or below, or equivalent, under competitive examining procedures. The IRS may not count appointments made using direct hire authorities, noncompetitive authorities, excepted service authorities, or selections under merit promotion authorities, when establishing the limit for a given fiscal year. In calculating this limitation, the IRS must round up or down to the nearest whole number, if necessary, to eliminate a decimal place. Values ending “.5” or more may be rounded up to the nearest whole number in determining the IRS’ cap limitation. Values ending in less than “.5” should be rounded down to the nearest whole number in determining the IRS’ cap limitation. For example, 15 percent of 217 is 32.55, which should be rounded up to 33 or 15 percent of the 235 is 35.25 which should be rounded down to 35.

   Note: Treasury has authorized that no more than 15 percent limitation per bureau on the number of individuals eligible to be appointed under this authority per fiscal year.

2. During any given fiscal year, the OPM may establish a lower limitation on the number of individuals that may be appointed under this section based on any factor the OPM considers appropriate. The OPM shall notify the IRS via the OPM website to communicate any modification to the numerical limitation.

(10) Reporting Requirements.

1. Not later than September 30th of each of the first three fiscal years (FY) beginning in FY 2020, if the IRS appoints an individual under these provisions, they must report to Congress and to the OPM on the impact of this authority for the FY for which the report is submitted. The OPM provides information on what information the IRS should collect, the timing of such collections, and the groups as to which information should be collected. The IRS’ report must contain the following information:

Number	Required Information IRS must Collect on Use of the College Graduates Authority
(i)	The total number of individuals appointed by the IRS under this authority by position title, series, grade, and geographic location,
(ii)	The number of individuals appointed under this authority by the times identified in 5 USC Chapter 3115(g), and in the OPM guidance,
(iii)	The number of veterans appointed, as defined in 5 USC Chapter 2108,
(iv)	Any numerical limitation established in paragraph (9) of this section,
(v)	Recruitment sources, outreach, and recruitment activities used to fill positions,
(vi)	The total number of individuals appointed by the IRS during the applicable FY to a position in the competitive service classified in a professional or administrative occupational category at the GS-11 level, or an equivalent level, or below,
(vii)	The number of individuals appointed under the authority that have been separated to show a break down between involuntary and voluntary separations as well as the reasons for each type of separation and
(viii)	Information on difficulties encountered when using this authority.

2. HCO, TA will provide information on the use of this authority to Treasury for reporting to OPM and Congress during the fiscal year in which the report is submitted OPM will provide written guidance describing the means by which agencies should collect this information, the timing of such collections and the groups as to which information should be collected. The IRS report will contain the following information as indicated.

3. OPM may request from agencies any additional information that it deems necessary to further evaluate the impact and effectiveness of this authority in accordance with 5 CFR Part 315.614(j)(2).

(1) Incumbents of Positions brought into the Competitive Service. This section applies to an employee retained under 5 CFR Parts 316.701 and 316.702 who was serving in a permanent excepted position under an appointment not limited to one year or less, or in a public or private enterprise in a position which the IRS determines to be a continuing one, at the time their position was brought into the competitive service and performed six months of satisfactory service immediately before the date their position was brought into the competitive service, in a position or positions brought into the competitive service or in the civilian Executive Branch of the Government, unless the OPM has excepted their particular type of case from this requirement. Excepted service is classified 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 (includes appointments made under Schedules A, B, C and D).

1. Eligibility for Conversion. Within the time limits set in this section, the employment of an employee covered by paragraph (1) of this section may be converted to career or career-conditional employment.

2. Time Limits. Conversion may be initiated under this section only within six months after the position is brought into the competitive service, except that:

Number	Exceptions to Time Limits
(i)	When it is necessary for the OPM to determine that 5 CFR Parts 316.701 or 316.702 apply to a group of positions, the recommendation shall be submitted within six months after the OPM advises the IRS of its determination,
(ii)	When an employee is absent on an assignment to the IRS from which reemployment rights are provided under 5 CFR Part 352 or by statute, the conversion shall be initiated within six months after the employee’s return from such assignment, when reemployment occurs within the time limits prescribed in the applicable statute or regulation,
(iii)	When an employee is absent on approved leave without pay, the conversion shall be initiated within six months of the employee’s return to duty, when such return occurs within time limits authorized by the IRS and
(iv)	When an employee who is serving on military duty or who is separated and rehired during the six-month period after the position is brought into the competitive service is eligible for conversion under the provisions of 5 CFR Part 315.603, the conversion shall be initiated within the time limits prescribed by that section.

3. Tenure on Approval of Conversion. Upon conversion in accordance with this section, the employee becomes a career-conditional employee except in the event when a career employee has completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

4. Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on completion of probation.

5. Review of Disapproved Conversions. The Treasury shall establish procedures for reviewing disapprovals of conversions under this section when such review is requested within six months after the date of disapproval.

(2) Employees Formerly Reached on a Register.

1. Employee Coverage. An employee who was serving in a position when their name was within reach for career or career-conditional appointment on a register appropriate for that position may be converted to career or career-conditional employment when:

Number	Situations Where an Employee Within Reach for Career or Career-Conditional Appointment on a Register is Appropriate
(i)	The employee’s name was included on an appropriate certificate issued while the employee was serving in the position, or reconstruction of the appropriate register verifies that the employee would have been within reach,
(ii)	The register was being used for career and career-conditional appointments when they were reached,
(iii)	They have been continuously employed since being reached,
(iv)	Conversion is initiated either before the expiration of the register or during a period of continuous service since the employee was reached and
(v)	When the employee is a non-preference eligible who was first reached after February 1, 1955, the IRS, in accordance with an agreement with the OPM, determines that satisfactory reasons existed for passing over any preference eligible who preceded the employee on the register when they were reached and who is still within reach and available for appointment.

2. Tenure on Conversion. An employee whose appointment is converted under paragraph (3)(a) of this section becomes a career-conditional employee except in the event when the employee completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

3. Acquisition of Competitive Status. An employee whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on completion of probation.

(3) Employees Serving Under Transitional or Veterans Recruitment Appointments.

1. Agency Action. The IRS shall convert the employment of an employee who has served continuously under a transitional appointment for at least one year to career or career-conditional employment within 90 calendar days after they complete the education program or training approved for them. Within 30 calendar days after an employee completes two years of substantially continuous service under a veterans recruitment appointment or under a combination of transitional and veterans recruitment appointments and their training or educational programs, the IRS shall convert their appointment to career or career-conditional employment.

2. Tenure. Upon conversion of their employment, the employee becomes a career-conditional employee except in the event where they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

3. Acquisition of Competitive Status. An employee whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

(1) Eligibility.

1. Subject to requirements concerning qualifications and probationary periods as prescribed by the IRS, the IRS may convert the employment of a disabled veteran who meets the conditions below to career or career-conditional employment from a time-limited appointment of more than 60 days.

2. 30 Percent Disabled Veteran Appointment Authority. An agency may give a noncompetitive appointment of more than 60 days or a term appointment to any veteran retired from active military service with a disability rating of 30 percent or more or rated by the Department of Veterans Affairs (VA) since 1991 or later to include disability determinations from a branch of the Armed Forces at any time, as having a compensable service-connected disability of 30 percent or more. There is no grade level limitation for this authority, but the appointee must meet all position qualification requirements. The IRS may convert the 30 percent or more veteran, without a break in service, to a career or career-conditional appointment at any time during the employee’s temporary or term appointment.

3. To be eligible for conversion under this paragraph, the veteran must:

Number	Eligibility for Conversion
(i)	Have been retired from active military service with a disability rating of 30 percent or more,
(ii)	Have been rated by the Department of Veterans Affairs since 1991 or later, or by a branch of the Armed Forces at any time, as having a compensable service-connected disability of 30 percent or more or
(iii)	Have been so rated by the Department of Veterans Affairs, or by a branch of the Armed Forces, at the time of a qualifying temporary appointment effective within the year immediately preceding, or a term appointment effected within four years immediately preceding the conversion.

4. Tenure on Conversion. A person converted under this section becomes a career-conditional employee except in the event where they are excepted from the service requirement for career tenure by 5 CFR Part 315.201(c) at the time of conversion. If that is the case, they become a career employee upon conversion.

5. Acquisition of Competitive Status. A person converted under this section acquires a competitive status automatically on completion of probation.

(1) Coverage. An employee appointed under 5 CFR Part 213.3102(u) may have their appointment converted to a career or career-conditional appointment when they:

1. Complete two or more years of satisfactory service, without a break of more than 30 days, under a non-temporary appointment under 5 CFR Part 213.3102(u),

2. Are recommended for such conversion by their supervisor,

3. Meet all requirements and conditions governing career and career-conditional appointment except those requirements concerning competitive selection from a register and medical qualifications and

4. Are converted without a break in service of one workday.

(2) Tenure on Conversion. An employee converted under this section becomes a career-conditional employee, except where a career employee completed three years of substantially continuous service in a temporary appointment under 5 CFR Part 213.3102(u) or has otherwise completed the service requirement for career tenure, or is excepted from it by 5 CFR Part 315.201(c).

(3) Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

(1) Coverage. This section covers employees serving in occupations that were covered by the Professional and Administrative Career Examination on August 30, 1982, and that were listed in the consent decree entered on November 19, 1981, by the U.S. District Court for the District of Columbia in the civil action known as Luevano v. Devine, 93 F.R.D. 68 (D.D.C. 1981). Those occupations are designated in these regulations as professional and administrative career (PAC) occupations or positions. The OPM will publish a listing of PAC occupations.

(2) Eligibility. The IRS may, but is not required to, convert appointments of employees occupying PAC positions under non-temporary appointments effected under 5 CFR Part 213.3202(l) to career or career-conditional appointments at the GS-9 level in any position in a PAC occupation when such employees:

1. Complete at least one year of Schedule B service at the GS-7 level that meets the quality of experience requirement for the GS-9 position in which converted (less than full-time service is credited according to the relation it bears to the full-time workweek),

2. Demonstrate performance that warrants conversion at GS-9 (a current performance rating of fully successful or better for the year immediately preceding conversion is necessary for this purpose),

3. Meet all requirements and conditions governing career and career-conditional appointment except those requirements concerning competitive selection from a register,

4. Are converted without a break in service of one workday or more and

5. Are converted as a result of a deliberate decision by management.

(3) Tenure on Conversion. An employee converted under this section becomes a career-conditional employee, except where a career employee completed three years of substantially continuous service in non-temporary appointments under 5 CFR Part 213.3202(l) or has otherwise completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c).

(4) Acquisition of Competitive Status. A person whose employment is converted to career or career-conditional employment under this section acquires a competitive status automatically on conversion.

(1) Agency Authority. The IRS may noncompetitively convert to a career or career-conditional employment, a reader, interpreter or personal assistant:

1. Who completed at least one year of satisfactory service in such a position under a non-temporary appointment pursuant to 5 CFR Part 213.3102(11) and

2. Whose employment in such a position is no longer necessary for reasons beyond management control, e.g., resignation or reassignment of the employee being assisted.

(2) Tenure on Appointment. A person appointed under this section becomes a career-conditional employee except where the employee has completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of appointment.

(3) Acquisition of Competitive Status. A person appointed under this section acquires a competitive status automatically on appointment.

(1) Agency Authority. The IRS may convert to a career or career-conditional employment in the competitive service, without further competition, the following Pathways participants:

1. An intern who has satisfactorily completed the Career Internship Program and meets all eligibility requirements for conversion under Subpart B of 5 CFR Part 362 (this does not apply to Interns on a time limited appointment with a not-to-exceed date);

2. A recent graduate who has satisfactorily completed the Recent Graduates Program and meets all eligibility requirements for conversion under Subpart C of 5 CFR Part 362 and

3. A PMF who has satisfactorily completed the PMF Program and meets all eligibility requirements for conversion under Subpart D of 5 CFR Part 362.

(2) Tenure on Conversion. An employee whose appointment is converted to career or career-conditional employment under this section becomes a career-conditional employee except when they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

(3) Acquisition of Competitive Status. A Pathways participant converted to career or career-conditional employment in the competitive service under this section acquires competitive status upon completion of probation.

(1) Agency Authority. The IRS may make a time-limited appointment of an eligible and qualified post-secondary student, to any position in the competitive service, at the GS-11 level or below (or equivalent), without regard to the provisions of 5 USC Section 3309 through 3319 and 3330. The IRS may appoint an individual for an initial period not to exceed (NTE) one year, or for an initial period expected to last more than one year but less than four years, in accordance with 5 CFR 316.401(c)(1) and 316.301(a) and (b), respectively, to coincide with the individual’s academic curriculum. Once the appointee completes program requirements, the IRS may convert them to a competitive service career or career-conditional appointment, as appropriate pursuant to 5 CFR Part 316, Subpart I, without further competition.

(2) Eligibility. To be eligible for conversion, the post-secondary student must:

1. Have completed the course of study leading to the baccalaureate or graduate degree (or certificate as appropriate),

2. Have completed not less than 640 hours of current continuous employment in an appointment under 5 CFR Part 316.902,

3. Meet the OPM qualification standards for the position to which the student will be converted and

4. Meet the time-in-grade requirements in accordance with 5 CFR Part 300, Subpart F.

(3) Tenure on Conversion. An employee whose employment to career or career-conditional employment under this section becomes a career-conditional employee except when they have completed the service requirement for career tenure or is excepted from it by 5 CFR Part 315.201(c) at the time of conversion.

(4) Acquisition of Competitive Status. A post-secondary student converted from time limited employment under this section acquires competitive status upon completion of probation.

(1) Any law, executive order, or civil service rule or regulation which would disqualify an applicant for appointment shall also disqualify an employee for conversion of their employment to career or career-conditional employment under this IRM.