6.330.1. Recruitment Selection and Placement

(1) This IRM is part of the Servicewide effort to provide IRS Human Resource practitioners with the most current policies and procedures from the HCO, Policy and Audits (P&A).

(2) IRM 6.330.1 provides Servicewide policy, standards, requirements, and guidance relating to the administration of the Career Transition Assistance Plan, Internal Revenue Service Priority Placement Program, Reassignment Preference Program, Reemployment Priority List, Interagency Career Transition Assistance Plan and Time After Competitive Appointment. This IRM must be read and interpreted in accordance with pertinent law, governmentwide regulations, Department of the 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.

(3) This IRM has supplemental guidance and Standard Operating Procedures that can obtained from TA, PEO.

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

1. 5 USC 5362, Grade retention following a change in position or classification

2. 5 USC 5363, Pay retention

3. 5 USC 8337, Disability retirement

4. 5 USC 8456, Military reserve technicians

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

(3) Regulations: Code of Federal Regulations (CFR) at: https://www.ecfr.gov/current/title-5

1. 5 CFR 210, Basic Concepts and Definitions (General) at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-210

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

4. 5 CFR 351, Reduction in Force at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-351

5. 5 CFR 536, Grade and Pay Retention at: https://www.ecfr.gov/current/title-5/chapter-I/subchapter-B/part-536

(4) Federal Register: OPM Criteria for IRS Broadbanding System, 65 FR 79433, December 19, 2000 at: https://www.federalregister.gov/documents/2000/12/19/00-31710/opm-criteria-for-irs-broadbanding-system

(1) HCO, P&A is responsible for the following:

1. Develops policy and implementation guidance, and coordinates with Department of the Treasury, as necessary, on the placement programs detailed herein.

2. Coordinates any Servicewide initiatives with the Human Capital Advisory Council or the Human Capital Board (HCB) and other parts of the IRS.

3. Approves all exceptions to the programs that are not otherwise governed by statute or regulation.

(2) IRS Servicewide Special Priority Programs Coordinator HCO, TA, Employment Office is responsible for the following:

1. Serves as the primary point of contact for the Employment Offices and ensures that the Special Priority Programs and CTAP/RPP databases are updated and include complete and accurate records for program applicants.

2. Ensures, when there are Department of the Treasury CTAP eligible applicants, the vacancy announcement within the commuting area includes language to permit eligible CTAP applicants to apply.

3. Coordinates with P&A to obtain clarification and guidance on program information as needed.

(1) The P&A office, along with PEO will obtain reports of program eligibles on a periodic basis to determine that appropriate qualifications and referrals were conducted consistent with the provisions contained in this IRM.

(1) This IRM will be reviewed annually in accordance with the procedures outlined in IRM 1.11.2.2.2 and to ensure that it is in compliance with law, rule, regulation and Department of the Treasury directives.

(1) IRM at: https://irm.web.irs.gov/indexes/numerical/default.aspx?partno=6

1. IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement at: https://irm.web.irs.gov/Part6/Chapter335/Section1/IRM6.335.1.aspx

2. IRM 6.350.1, Job Abolishment Procedures at: https://irm.web.irs.gov/Part6/Chapter350/Section1/IRM6.350.1.aspx

3. IRM 6.536.1, Grade and Pay Retention at: https://irm.web.irs.gov/Part6/Chapter536/Section1/IRM6.536.1.aspx

(2) Office of Personnel Management (OPM) at: https://www.opm.gov/

1. OPM Delegated Examining Operations Handbook (DEOH) at: https://www.opm.gov/policy-data-oversight/hiring-information/competitive-hiring/deo_handbook.pdf

2. OPM Workforce Reshaping Operations Handbook at: https://www.opm.gov/policy-data-oversight/workforce-restructuring/reductions-in-force/workforce_reshaping.pdf

3. OPM Guide to Processing Personnel Actions at: https://www.opm.gov/policy-data-oversight/data-analysis-documentation/personnel-documentation/#url=Personnel-Actions

(3) Merit Systems Protection Board Appeals at: https://www.mspb.gov/appeals/appeals.htm

(4) IRS Commuting Area Document at: https://portal.ds.irsnet.gov/sites/IRSSourceSearch/pages/results.aspx?k=commuting%20area%20document

(1) Competitive area - A competitive area as described in 5 CFR 351.402.

(2) Competitive service appointment - includes new appointments, reinstatements, reemployment, and transfers as defined in 5 CFR 210.102 , and conversions as defined in OPM “Guide to Processing Personnel Actions.”

(3) CTAP eligible - An agency surplus or displaced employee who has a current performance rating of record of at least fully successful (Level 3) or equivalent. As used in this subpart, “CTAP eligible” and “eligible” are synonymous.

(4) CTAP selection priority candidate - A CTAP eligible who applied for and was determined to be well-qualified by the agency and whom the agency must select over any other applicant for the vacancy, unless the action to be taken is listed as an exception under 5 CFR 330.609.

(5) Displaced - An agency employee in the competitive service (tenure group I or II) at GS-15 or equivalent or below who has received a reduction in force separation notice under 5 CFR 351 and has not declined an offer of a position at least as high as the position from which separated or received a notice of proposed removal under 5 CFR 752 for declining a directed geographic relocation outside of the local commuting area.

(6) Priority Consideration - Priority Consideration (PC) 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). Refer to IRM 6.335.1.8.8 for additional information.

(7) Selective Placement Factor - Knowledge, Skills, Abilities and Other Characteristics (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.

(8) Surplus - An agency employee in the competitive service (tenure group I or II) at GS-15 or equivalent or below who received a Certification of Expected Separation under 5 CFR 351 or other official agency certification or notification indicating that the employee's position is surplus (for example, a notice of position abolishment or a notice of eligibility for discontinued service retirement).

(1) It is the intent of the IRS to actively assist and empower its surplus and displaced bureau employees to find other employment, either within the Federal Government or in the private sector. The IRS CTAP establishes the policies and procedures required to ensure that all surplus and displaced employees are provided placement assistance as required by 5 CFR 330, Subpart F.

(2) Where appropriate, the IRS develops career transition policy in accordance with the Department of Treasury’s policy.

(3) CTAP must be used in conjunction with any current negotiated agreement on a case-by-case basis when bargaining unit employees are involved.

(4) This plan applies to and provides for uniform and consistent treatment of all surplus and displaced IRS employees. The plan also provides policy for career transition assistance and special selection priority. The IRS will determine discretionary CTAP items at the time of realignment, reorganization, or RIF. Due to the size of our bureau and diversity of our occupations, the IRS will apply the discretionary items for each individual RIF and will document those items in the RIF plan.

(1) Current career or career-conditional employees in tenure groups 1 or 2; grade levels GS-15 or equivalent and below; affected by downsizing or restructuring and who have been identified as surplus or displaced are eligible for career transition services.

(2) At the discretion of the IRS, services may also be extended to:

1. Employees serving on excepted appointments without time limit, at grade levels GS-15 or equivalent and below and Senior Executive Service employees who have been identified as surplus. If special selection priority is offered to excepted service, then it will be offered to all impacted excepted service employees to include those on Schedule A and B.

2. Employees whose departure would create a local placement opportunity for a displaced or surplus employee can also be provided career transition services at the discretion of the IRS.

(1) For the purpose of this plan, the definitions in 5 CFR Part 330, Subpart F apply.

(2) For definitions of commuting areas refer to the IRS Source website.

(1) The Department of the Treasury (Treasury) components consist of the Alcohol and Tobacco Tax and Trade Bureau; the Bureau of Engraving and Printing; the Office of the Comptroller of the Currency; the Departmental Offices; the Bureau of Fiscal Service; the Internal Revenue Service; the Office of Inspector General; the U.S. Mint; the Office of Chief Counsel; the Treasury Inspector General for Tax Administration; the Financial Crimes Enforcement Network, and any newly established bureaus.

(1) The CTAP provides the necessary human resource tools to help employees obtain a permanent position either within or outside the Federal government. This includes career transition services and/or special selection priority.

(2) In accordance with the regulatory criteria contained in 5 CFR 330, the IRS will provide:

1. Career transition services to all surplus and displaced bureau employees in the competitive service, the excepted service and the Senior Executive Service.

2. Special selection priority to well-qualified surplus and/or displaced bureau employees in the competitive service.

(3) Special selection priority for excepted service employees serving on an appointment without time limit, at grade levels GS-15 or equivalent and below, will be in accordance with 5 CFR 330.607(c)(5) which provides selection priority to:

1. Excepted service employees given non-competitive appointment eligibility and selection priority by statute for positions in the competitive service.

2. Schedule A or B excepted service employees, if the position to which appointed has the same appointing authority, i.e., Schedule A or B, as the position from which being separated.

(1) CTAP exceptions can be found in 5 CFR 330.609.

(2) While specific exceptions are listed in 5 CFR 330.609, there are no exceptions that accommodate budget concerns. CTAP eligibles must be considered, even when staffing limitations preclude increasing the number of employees. Similarly, when the number of employees is not changing but the grade level of the work changed, competitive promotions must include consideration of CTAP eligibles.

1. For example, an office has six GS-12 Revenue Agents and six GS-13 Revenue Agents. Because of workload demands, the office now needs eight GS-13 Revenue Agents and four GS-12 Revenue Agents. In this situation, the office would not be able to promote incumbents to the GS-13 without clearing CTAP because the two GS-13 positions are considered vacancies for purposes of CTAP.

(3) The exceptions to CTAP priority placement found in 5 CFR 330.609 also apply to other special priority programs (IRSPPP, Priority Consideration (PC), RPP, and Hardship Reassignment).

(4) The Personnel Action Request (PAR) must be annotated by the HCO, TA, Employment Office to indicate the action is an exception to CTAP and reference the exception number as provided in 5 CFR 330.609.

(1) An eligible employee is a surplus or displaced employee, still on the Department of the Treasury rolls, who meets the following conditions:

1. Has a current performance rating of record of at least fully successful or equivalent.

2. Applies for a vacancy that is at or below the current grade/band level and does not have greater promotion potential than the position from which the employee may be or is being separated.

3. Occupies a position in the same local commuting area as the vacancy.

4. Files an application for a vacancy within the time period established by the IRS and provides proof of eligibility as required under 5 CFR 330.612 (a) and (b).

5. Is determined by the IRS to be well-qualified for the specific vacancy.

(2) Eligibility for special selection priority begins immediately upon receipt of:

1. RIF separation notice

2. CES

3. Notice of proposed removal for declining a directed reassignment or transfer of function outside of the local commuting

4. Other official IRS certification identifying the employee as surplus, whichever is earliest

(3) Expiration of eligibility for special selection priority expires upon the earliest of the following:

1. The RIF separation date, retirement, or the date of separation from the IRS (including adverse action procedures for declining a directed reassignment or transfer of function to another local commuting area).

2. Cancellation of the RIF separation notice, CES, notice of proposed removal for declining a directed reassignment or transfer of function outside of the local commuting area, or other official IRS certification identifying the employee as surplus.

3. Receipt of a career, career-conditional, or excepted appointment without time limit in the IRS or any other Federal agency at any grade level. The Service has determined this to mean upon selection and acceptance of a CTAP or other job offer. This is consistent with Department of the Treasury guidance which restated that CTAP is a selection priority and is not dependent on the effective date of the action.

4. At the discretion of the IRS, when an eligible employee declines a career, career-conditional, or excepted appointment without time limit, for which the employee has applied and been rated well-qualified.

(4) Placement on a temporary promotion (announced as temporary may be extended or temporary may become permanent) will not terminate the employee’s CTAP eligibility. CTAP eligibles considering accepting a temporary promotion should be counseled to ensure they understand the impact on their RIF separation date and that unless a temporary promotion is made permanent, their RIF separation date will not change and they will be separated at their permanent grade.

(1) The following lists the CTAP selection order for each category of employees when filling all vacancies within the IRS. This list only applies when CTAP eligibles exist, have applied to a specific vacancy and are well-qualified. Exceptions to this order are described in 5 CFR 330.609.

1. IRS displaced employees within the local commuting area

2. IRS surplus employees within the local commuting area

3. IRSPPP within the local commuting area

4. PC within the local commuting area

5. IRS RPP eligibles within the local commuting area

6. Competitive/non-competitive movement of IRS employees within the local commuting area (exception identified in 5 CFR 330.609) if there are no CTAP eligible employees in the local commuting area or if no CTAP eligibles apply for the vacancy

7. Department of the Treasury displaced employees within the local commuting area

8. Department of the Treasury surplus employees within the local commuting area

9. IRS displaced employees outside the local commuting area

10. IRS surplus employees outside the local commuting area

11. Hardship reassignment

12. Competitive/non-competitive movement of IRS employees outside the local commuting area

(2) At the discretion of the IRS, CTAP selection order may be grouped by work schedule. If more than two categories are grouped by work schedule, all work schedules existing in the competitive area must be addressed in selection order. Rationale for work schedule selection order determinations must be documented in writing.

(3) Refer to IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement, for order of consideration after CTAP selection order is cleared or if CTAP eligibles do not exist.

(1) In accordance with the Department of the Treasury CTAP, below are three rules that must be applied when following the order described in IRM 6.330.1.2.8(1)("a" through "n"). They are:

1. Candidates from lower categories cannot be selected if there are eligible candidates in a higher category.

2. The Department of Treasury employees who are neither displaced nor surplus may be considered and selected ahead of employees in RPL or ICTAP.

3. Applicants from other Federal agencies who are neither displaced nor surplus or applicants from outside the government may be considered and selected after determining that there are no eligible employees in categories " a" thru "i," RPL, and ICTAP.

(1) All competitive internal vacancies that last 121 days or more must be posted on the Service’s automated hiring system unless:

1. The vacancy is an exception to CTAP per 5 CFR 330.609.

2. The vacancy is covered by the OPM authorized CTAP waiver for 180-day non-competitive time limited promotions for positions in the GS-300 and GS-500 occupational groups and GS-962 series in campuses during the peak tax filing season October through March.

3. There are no current CTAP eligibles listed on the Department of the Treasury Activity Notice in the specific commuting area of the vacancy. If there are CTAP eligibles listed within the specific commuting area of the vacancy, the vacancy must be posted on the automated hiring system to permit Department of the Treasury CTAP eligibles to apply.

4. The IRS currently has no CTAP eligibles either in or outside of the commuting area.

(2) Per 5 CFR 330.608(b) and (c), vacancy announcements must contain information on how CTAP eligible employees can apply, what proof of eligibility is required, and the agency’s definition of well-qualified. The automated system for internal vacancies will contain this information on each announcement.

(3) Appropriately developed selective placement factors can be used on CTAP vacancy announcements. However, this should only be done when selective placement factors have been used in the past for a similar vacancy or where it may be fully supported and documented through a job analysis.

(1) To receive special selection priority for a vacancy within the IRS (within or outside the local commuting area), an eligible employee must:

1. Apply for the specific vacancy within the prescribed time period.

2. Attach proof of eligibility as defined in the plan.

3. Be determined well-qualified.

(2) CTAP eligible employees must submit the required forms to include:

1. Automated application

2. Copy of current performance appraisal

3. Copy of employee’s documentation establishing their CTAP eligibility (e.g., CES Letter, RIF Separation Notice, or Management Directed Reassignment Letter outside the commuting area as a result of a position abolishment)

4. Other forms may be requested as needed and specified in the vacancy announcement

(3) CTAP eligible employees may also apply for special selection priority for vacancies in other Department of the Treasury Bureaus. However, special selection priority is limited to those vacancies in the same local commuting area as the position the employee currently occupies. For example, an IRS CTAP eligible applying for US Mint vacancies within the local commuting area will be considered as Department of the Treasury applicants (in either step "g" or "h" of the CTAP selection order listed in IRM 6.330.1.2.8 as appropriate).

(4) Department of the Treasury Bureau Job Announcements will be posted on the automated hiring system and provide information on how to apply.

(1) Well-qualified is defined as an eligible employee who possesses the knowledge, skills, and other characteristics, which clearly exceed the minimum qualification requirements for the position.

(2) An eligible employee must meet the basic qualification standards and eligibility requirements for the position, including any medical qualifications, suitability, and minimum educational and experience requirements.

1. For positions that require accounting or bilingual skills, follow current practices used for competitive job announcements. If applicants are permitted to take an assessment, CTAP applicants should also be afforded the same opportunity.

2. Selective placement factors are part of the minimum (basic) qualifications.

(3) The employee must meet one of the following well-qualified requirements:

1. Is physically qualified, with reasonable accommodation where appropriate, to perform the essential duties of the position.

2. Meets any special qualifying conditions(s) that OPM has approved for the position.

3. Is able to satisfactorily perform the duties of the position upon entry. The eligible employee must be able to successfully perform his/her duties with normal orientation only. This can usually be met within 90 days of entry into the position.

(4) The service is required to notify eligible employees in writing of the results of their application and whether they were found well-qualified.

(1) A second level review must be conducted when CTAP eligible candidates do not meet the ranking criteria for internal positions. A second review is also required when the selecting official determines the employee is not well-qualified.

1. Prior to selecting an applicant from a lower category as identified in IRM 6.330.1.2.8, the documentation must be approved by an independent second reviewer.

2. A second level review cannot be conducted by anyone involved in the original rating process.

3. The selecting official will refer the request to their servicing Chief, Employment Operations.

4. The servicing Chief Employment Operations will review the application to determine if the employee is well-qualified based on the original review.

5. If a second review is required, the servicing Chief, Employment Operations will ensure that an independent second review is conducted by a subject matter expert (SME).

6. As part of the second review process, the servicing Employment Office should confirm whether the competitive level code of the applicant is the same as the vacancy. If the competitive level code of the applicant is the same as the vacancy as indicated on the position description, consult an SME to review the employee’s application. If the applicant is still found not to be well-qualified, the decision will be shared with the HCO, Staffing and Restructuring Support Branch.

7. The employee must be advised in writing of the second review results per 5 CFR 330.608(e).

8. If an employee is found well-qualified, and another well-qualified surplus or displaced candidate is selected, the employee must be notified in writing.

9. Documentation of notification regarding the employee’s qualification eligibility and/or the results of a second review must be maintained in the vacancy announcement case management files.

(1) When a vacancy is announced and an eligible CTAP applicant applies and meets the requirements for referral, follow the CTAP Selection Order in IRM 6.330.1.2.8.

(2) For non-bargaining unit positions, all CTAP applicants will be referred without regard to their bargaining unit status or RIF adjusted Service Computation Date (SCD). Applicants will be referred in alphabetical order and the selecting official can select any of the applicants. For bargaining unit positions, refer to the National Agreement, Article 51 Section 3.B for the CTAP selection order.

(3) If there are no CTAP applicants that applied for the vacancy announcement or if no CTAP applicants are eligible or well-qualified, proceed in filling the positions in accordance with IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement or the National Agreement, Article 13 procedures, as appropriate.

(1) For vacancies without any CTAP eligibles, the following documentation requirements must be followed:

1. Each vacancy announcement package and personnel action request must be documented to indicate that there are no CTAP eligibles as of the closing date of the announcement.

2. For non-competitive reassignments or change to lower grade actions, the PAR must be documented to indicate there are no CTAP eligibles as of the effective date of the action.

(2) If a determination is made that there are IRS or Department of the Treasury CTAP eligibles, the following documentation requirements must be followed.

1. If there are other Department of the Treasury Bureau CTAP eligibles within the commuting area as identified on the Department of the Treasury CTAP Activity Notice, then the announcement must include language to permit Department of the Treasury CTAP eligibles to apply and documentation must be maintained that the requirement was met.

2. If there are IRS CTAP eligibles Servicewide, then all vacancy announcements must include language to permit CTAP eligibles inside or outside of the commuting area to apply.

3. The CTAP Activity Notice is a format developed by Department of the Treasury to notify the IRS and other Treasury bureaus of present and future activity within the Department. The Notice lists CTAP activity in reverse chronological order.

4. HCO, PEO, Staffing and Restructuring Support Branch will notify Department of the Treasury of any activations or deactivations of CTAP eligibles.

5. HCO, PEO, Staffing and Restructuring Support Branch will notify HCO, Employment Operations of such activations or deactivations of CTAP eligibles.

(1) The IRS Priority Placement Program was established in response to the requirements for grade and pay retention contained in the Civil Service Reform Act of 1978. Its purpose is to provide a formal process for mandatory priority placement consideration for employees who suffer the loss of grade/band or pay and who are entitled to the protection of retained grade/band or retained pay. IRS policy requires that every effort be made to avoid the demotion of an employee when it is without cause and not at the employee’s request. The primary purpose of the program is to place an employee in a position at their former grade/band or pay.

(2) In accordance with 5 CFR 536.401, an employee granted optional or mandatory grade/band retention or pay retention must be in a planned program which provides priority placement referral for consideration of placement. The IRSPPP is the Service’s automatic referral program for employees who have been placed on grade/band or pay retention as a result of RIF or other transition efforts.

(1) All IRS career and career-conditional employees, regardless of work schedule, who have suffered a loss of grade or pay and meet eligibility requirements for grade/band or pay retention, are covered by and will automatically be enrolled in the IRSPPP, unless specifically excluded.

(2) Employees covered by the program will receive priority placement referral for other positions at the same (or an intervening) grade/band or pay as the one from which demoted; be offered training in alternative occupational fields; and/or be provided with opportunities for developmental assignments.

(3) The IRSPPP provides coverage to:

1. An employee who is placed in a lower grade/band and entitled to mandatory grade/band retention due to "involuntary" circumstances (e.g., RIF, reclassification, and other circumstances described in 5 CFR 536.201) ), will remain enrolled in the IRSPPP beyond the 2-year period of mandatory grade/band retention if, at the completion of the 2-year period of grade retention, the employee’s payable rate of basic pay cannot be satisfied on the existing pay scale. Upon termination of mandatory grade/band retention, the employee will be placed on mandatory pay retention (see 5 CFR 536.301(1)) and enrollment and participation in the IRSPPP will continue until the employee’s payable rate of basic pay has been met. Once the employee’s payable rate of basic pay has been met, participation in the IRSPPP will be terminated. Refer to IRM 6.330.1.3.5, Eligible Employees.

2. An employee who is placed in a lower grade/band and afforded optional grade/band retention or optional pay retention as a result of "voluntary" circumstances (i.e., reorganization, realignment, competitive sourcing initiative) approved by the Human Capital Board under pre-RIF mitigation strategies is enrolled in IRSPPP during the 2-year period of optional grade/band retention only.

(4) Employees demoted from positions covered under the IRS Payband System determined eligible for any placement assistance program must be considered for IR Payband positions in the former Payband, as appropriate.

(5) Employees from other Treasury bureaus are excluded from coverage by the provisions of IRSPPP and will not be referred for IRS positions. In addition, IRS employees will not receive priority placement referrals for positions in other Treasury bureaus.

(6) Refer to IRM 6.330.1.3.8 IR Payband Employees and IRSPPP.

(1) Program oversight and overall administration of the IRSPPP Program is the responsibility of the HCO, Program Execution Office.

(1) The area of consideration for referral of employees enrolled in the program is across all business units within the commuting area as defined in the IRS Commuting Area Document, at: https://portal.ds.irsnet.gov/sites/IRSSourceSearch/pages/results.aspx?k=commuting%20area%20document

(2) Both campus and non-campus positions are included within the commuting area.

(3) Offers may be made to positions outside the commuting area; however, declinations of such offers are not considered reasonable offers and cannot be used as a basis for terminating grade/band or pay retention or enrollment in the IRSPPP.

(1) Any employee, unless specifically excluded, who has been demoted and who meets the conditions for eligibility for grade/band or mandatory pay retention, is eligible for participation in the IRSPPP.

1. An employee is enrolled in the IRSPPP on the same PAR effective date that places the employee at the lower grade/band. The servicing HCO Talent Acquisition, Employment Office provides official notice that the employee meets the eligibility requirements for grade/band or pay retention and enrollment in IRSPPP. Exhibits 6.330.1-1 through 6.330.1-5 provide examples of Letters to Employees Regarding IRSPPP Enrollment. IRM 6.330.1.5.4, Duration of Eligibility.

2. Participation in the IRSPPP will continue for as long as an employee meets eligibility requirements for grade/band or mandatory pay retention.

3. Since the IRSPPP is designed to ensure that employees who are eligible for grade/band or pay retention receive ample placement opportunity during the grade/band retention period, every effort should be made to find placement within the two-year grade/band retention period or mandatory pay retention period.

4. Employees who are granted mandatory grade/band or mandatory pay retention as a result of involuntary reasons (e.g., RIF, reclassification to a lower grade, declination of a transfer outside the commuting area) are automatically enrolled in the IRSPPP for the 2-year period of grade/band retention. If at the termination of grade/band retention, the employee’s salary can be met on the current pay scale, enrollment in IRSPPP is terminated. However, if the salary cannot be met at the time grade/band retention expires, the employee will remain in the IRSPPP on pay retention until the salary can be met. If the employee does not meet the regulatory requirements for mandatory grade retention (e.g., employee does not have 52 consecutive weeks at the higher grade/band prior to accepting a lower grade), but meets the requirements for mandatory pay retention, the employee will remain in the IRSPPP for the period of mandatory pay retention until the employee's salary can be met at their current grade.

5. Employees afforded optional grade retention as of a result of voluntary circumstance (e.g., reorganization, realignment or competitive sourcing initiative which was approved by the HCB under pre-RIF mitigating strategies) are enrolled for the period of grade/band retention for only the 2-year period of optional grade/band retention.

6. Employees afforded optional pay retention are not eligible for enrollment in the IRSPPP.

7. The IRSPPP Coordinator will provide written notification to the employee at the time the period of grade/band retention is terminated. Exhibits 6.330.1-6 and 6.330.1-7 provide examples of Employee Notices of Termination of Grade/Band Retention.

(1) Employees not eligible for IRSPPP participation are those:

1. Afforded optional pay retention.

2. Placed on optional pay retention as a result of mitigation strategies.

3. Placed on pay retention due to placement at a lower grade/band in a formal employee development program (e.g., Pathways, Apprenticeship, Career Intern Program, etc.).

4. Afforded pay retention as a result of selection for a lower grade position with promotion potential back to the former or a higher grade under an IRS formal training plan.

5. Placed on pay retention as a result of reduction or termination of a special salary rate or placement in a lower wage area or under a different (lower) wage schedule.

6. Determined ineligible for participation in the IRSPPP when granted pay retention as a result of management action that furthers the mission of the Service. Documentation for an ineligible determination under this provision must demonstrate that the "specific Service objective" toward which the pay retention action contributes could not otherwise be achieved.

(2) Program eligibility is terminated when the employee transfers to another agency, resigns, or receives a reasonable offer of a position which meets all requirements of a "reasonable offer" or any other reason for which grade/band retention or pay retention is terminated.

1. Acceptance of a position at an intervening grade will not terminate an employee’s eligibility to continue in IRSPPP, unless the position is one with an established career ladder and a full performance level equal to or higher than the grade/band of the position from which the employee was demoted.

(3) An employee who elects to waive entitlement to grade/band or mandatory pay retention also waives entitlement for registration in and placement under the IRSPPP.

(1) To meet the criteria for a "reasonable offer," an offer must be for a permanent position for which the employee meets established qualification requirements, and the position must be offered after formal determination and notification of entitlement to grade/band or pay retention. (5 CFR 536.104)

(2) Employees enrolled in the IRSPPP will receive placement opportunities under this program as follows:

1. Employees in the IRSPPP will receive priority placement referral for career ladder vacancies (within the area of consideration) for which they are qualified and which have a full performance level to the same or an intervening grade/band or pay as that from which the employee was demoted. Placement within the career ladder may be at the entry level or any grade/band level within the career ladder for which the employee is eligible, but should always be at the highest grade/band level for which an employee is qualified.

(3) Management-initiated lateral reassignments (directed reassignments due to abolishment of an employee’s position) whereby the reassignment (movement from one position to another within or outside the commuting area with no further promotion potential) of non-registrants may be processed without regard to the provisions of the IRSPPP.

(1) Employees in positions covered under the IRS Payband System (IR Payband or IR) in the IRSPPP will retain the applicable grade/band of the system that covers the position to which the employee is reduced. The employee will be treated, for the 2 year retention period, as though the retained grade/band is the employee’s grade/band and placement referrals will be made in accordance with 5 CFR 536.105.

(2) For employees in positions covered under the IRS Payband System, eligibility for grade/band retention will be determined using the criteria for grade and pay retention as provided for in 5 USC Chapter 53, Subchapter VI and 5 CFR Part 536, as modified by the OPM Criteria for IRS Broadbanding System.

(1) Once the obligation has been met to select employees eligible under the CTAP, employee(s) eligible for placement under the IRSPPP will then be referred.

(2) If an appropriate vacancy is identified, eligible registrants who meet all the qualification requirements for the position to be filled will be referred to the selecting official on a noncompetitive register or certificate prior to taking any other action to fill the vacancy. The Employment Office with the vacancy must check the Special Priority Programs database for IRSPPP candidates for the specific vacancy being filled.

(3) If IRSPPP candidates are identified, the Employment Office will refer to their IRSPPP Coordinator for action.

(4) The Employment Office with the vacancy refers any/all IRSPPP candidates to the selecting official on Form 13001, Special Program Certificate or equivalent along with:

1. Appropriate application form(s)

2. Current performance appraisal(s)

(5) NBU IRSPPP participants who are referred for managerial positions will not be required to address technical competencies. However, management (i.e., the selecting official) with the business unit has the option of requesting that candidates address technical competencies.

1. If management requests that technical competencies are to be addressed, all eligible candidates should be given the same of amount of time to submit them.

2. IRSPPP eligibles who are unable to complete technical competencies within the identified timeframe, (for example: due to travel status or leave, etc.) should be granted additional time, as appropriate, to submit their technical competencies. However, if the timeframe is missed, the employee will still be referred for the position.

(6) For NBU vacancies, if there is more than one referral for the same vacancy, candidates will be listed alphabetically.

(7) A record of the referral and the result must be maintained by the servicing Employment Office and documented on the IRSPPP Employee Registration, Form 6264.

(1) The selecting official must make a selection determination based upon information relating to an employee’s ability to perform duties of the position using job-related selection criteria.

(2) If more than one employee is referred on a certificate for priority placement, the selecting official may select any of those referred.

(3) Non-selection of a priority placement eligible is rare and should take place only when based upon careful evaluation of the candidate in relation to the criteria, and a determination is made that the employee would be unable to satisfactorily perform the duties of a particular position after a reasonable period of orientation.

(4) Selecting Official completes IRSPPP Selection Notice or IRSPPP Non-Selection Notice, as appropriate. (Refer to Exhibits 6.330.1-8 and 6.330.1-9.)

(5) In the event an IRSPPP candidate is not selected, the IRSPPP Coordinator for the office with the vacancy must obtain concurrence from the Chief, Employment Operations on the non-selection memorandum prepared by the selecting official before issuing to the IRSPPP candidate.

(6) Employees who have been selected and accept a position that meets all the criteria for a "reasonable offer" will no longer participate in the IRSPPP. A "Termination of Grade/Pay Retention Memo Due to IRSPPP Selection" (Exhibit 6.330.1-10) will be issued by the IRSPPP Coordinator and provided to the employee.

(7) Non-acceptance of a "reasonable offer" will serve to remove an employee from the IRSPPP. The IRSPPP Coordinator will issue a "Termination of Grade/Pay Retention Memo Due to IRSPPP Declination of a Reasonable Offer" to the employee (Exhibit 6.330.1-11).

(8) An employee whose grade and pay retention benefits are terminated based on the grounds that the employee declined a reasonable offer can appeal the termination to the OPM. (Refer to 5 CFR 536.402.)

(1) Offers to intervening grades/rates of pay are appropriate, but are not considered a reasonable offer and the employee’s refusal of such offers will not terminate grade/band or pay retention or enrollment in IRSPPP. When an offer is accepted by an employee to a position at an intervening grade/band or pay with no further promotion potential higher than position from which demoted, the employee remains in the IRSPPP and continues to receive active consideration for positions.

(2) When an offer is accepted for a position at an intervening grade/pay with potential back to the former grade/pay, the employee remains in the IRSPPP in an inactive status. The employee’s enrollment form remains on file with the coordinator, but the employee will not receive further consideration for positions. The IRSPPP Coordinator will appropriately document the file and update the IRSPPP database to reflect the employee has been moved to an " inactive" status. When the position potential is reached, the employee will be removed from the program.

(1) The HCO, P&A Office is responsible for:

1. Reviewing employee registration, referral and placement data to ensure the requirements of the IRSPPP are met.

2. Monitoring Employment Offices to ensure that administration of the placement program fulfills both the primary objectives and the requirements of the IRSPPP.

(2) The HCO, Employment Offices are responsible for:

1. Notifying impacted employee(s) concerning their IRSPPP eligibility simultaneously with the processing of the position change/change to lower grade action(s).

2. Determining qualifications.

3. Immediately registering employee(s) in the IRSPPP by entering their record into the Special Priority Programs database.

4. Ensuring that processes are in place to properly clear IRSPPP listing.

5. Ensuring that proper documentation is maintained on all IRSPPP employees.

6. Ensuring that competitive selections are checked against the various databases to facilitate removal of IRSPPP eligibles as appropriate from the IRSPPP database.

(1) The RPP is a Servicewide mitigation strategy for reassignment preference that grants selection priority (i.e., preferential consideration for IRS vacancies) to employees directly impacted by one of the following:

1. An approved planned management action (e.g., RIF, reorganization, or realignment).

2. Directed reassignment outside the commuting area.

3. A competitive sourcing initiative that impacts bargaining and non-bargaining unit employees, including managers and management officials.

(1) Directly impacted employees are those employees:

1. Whose positions are identified by the business unit as affected by an approved realignment, reorganization (i.e., the position is being abolished or subject to downgrade, or the position is in the same grade and series and competitive level as the position being abolished or downgraded in the competitive area).

2. Whose positions are included in a competitive sourcing initiative.

3. Who, in rare circumstances, will be subject to a directed reassignment outside the commuting area.

(2) Directly impacted employees of a competitive sourcing initiative are those whose positions are included in the competitive sourcing study.

(3) RPP does not include employees in the competitive area that may be impacted by the RIF process in the future.

(1) A vacancy is defined as any bargaining unit or non-bargaining unit position that is being filled regardless of whether a vacancy announcement is issued unless one of the exceptions identified in 5 CFR 330.609 applies. That is, the same exceptions applicable to filling vacancies under 5 CFR Part 330, Subpart F will be applicable to the RPP. Vacancies not exempt from RPP will be announced as long as there are directly impacted employees at or below the grade/band of the position to be filled.

(2) The RPP requires an employee to apply for announced vacancies at the same or lower grade/band and work schedule (e.g., permanent to permanent; seasonal to seasonal, permanent to seasonal) as their current position, both within and outside the commuting area. The same or lower grade/band position is defined as a position having no greater promotion potential than that currently held by the employee on a permanent basis.

(3) RPP applicants must meet all qualification requirements for the announced vacancy and must have a fully successful or higher overall rating on their last annual performance appraisal. RPP consideration is based on the employee’s status as of the closing date of the vacancy announcement. If a notice rescinding RPP eligibility is issued after the closing date of the announcement, the RPP applicant will retain RPP eligibility for that announcement. If CES letters conveying CTAP eligibility are issued prior to the close of the vacancy announcement, the employee will be considered as a CTAP eligible. Refer to IRM 6.330.1.4.4, RPP Rescission.

(4) Vacancy announcements must indicate whether moving expenses will be authorized. Moving expenses will only be paid when indicated in the vacancy announcement.

(5) Remaining vacancies can be filled through other competitive/non-competitive sources if there are no available RPP candidates for the announced position.

(1) Employees issued an RPP rescission notice after the closing date of a vacancy announcement for which they applied will retain reassignment preference for the life of the announcement. RPP consideration will terminate for a specific vacancy announcement when a rescission notice is issued before the closing date. If CES letters conferring CTAP eligibility are issued prior to the closing date of the announcement, the employee will be considered as a CTAP eligible.

(2) Once any notice conferring CTAP selection priority is issued to any employee covered in the same initiative, all RPP Notices for the specific initiative will be rescinded. Refer to Exhibit 6.330.1-13 Rescission of Reassignment Preference Memorandum.

(3) If CES letters conferring CTAP eligibility are issued prior to the closing date of the announcement, the employee will be considered as a CTAP eligible.

(4) Consistent with CTAP, RPP eligibility is rescinded when the RPP employee has been selected and accepts an offered position regardless of when the PAR is processed.

(1) This section describes the roles and responsibilities of the business unit, and the servicing Employment Office.

(1) The RPL is a positive placement program and agencies must give RPL registrants priority consideration over certain outside job applicants. HR Specialists recruiting externally must clear the RPL prior to making job offers to individuals outside the Department of Treasury.

(2) The RPL is used in filling Treasury Bureau’s external job vacancies.

(3) The RPL establishes the policies necessary to maximize employment opportunities for current and former competitive service Treasury employees scheduled to be or separated by a RIF or fully recovered from a compensable injury after more than one year.

(1) Program oversight is the responsibility of the Treasury Human Capital Strategic Management Office.

(2) The IRS HCO, P&A Office is responsible for issuing policy and monitoring the effectiveness of the program.

(3) The Servicing Employment Office is responsible for establishing an RPL coordinator with responsibilities to ensure employees are registered in the RPL database and properly referred for appropriate vacancies.

(1) To be eligible for the RPL as a result of procedures in 5 CFR 351, individuals must meet all of the following conditions:

1. Serving (or served) under an appointment in the competitive service in tenure group I or II.

2. Have a rating of record of at least fully successful as the most recent rating of record..

3. Have a specific RIF separation or CES letter.

4. Be qualified for the position.

5. Have not declined an offer of a position with the same type of work schedule and with a representative rate at least as high as that of the position from which the employee was or will be separated.

(2) Individuals eligible for the RPL due to compensable injury must be former competitive service tenure group I or II employees who separate (or accept a lower graded position in lieu of a separation) because of a compensable injury or disability, and who have fully recovered more than one year after compensation began.

(1) Tenure group I and tenure group II employees retain eligibility for two years from the date the employee is added to the RPL.

(2) OPM may extend the registration period, when requested by the agency or registrant, when the registrant does not receive a full 2 years placement priority because of an administrative or procedural error.

(1) An individual may be removed from the RPL before the period of eligibility expires when the individual:

1. Requests removal.

2. Receives a Career, Career-Conditional, or Excepted appointment without time limit in any agency.

3. Declines an offer or fails to respond to an inquiry of availability about a specific position that is the same as or equivalent to the position from which separated. Refer to 5 CFR 330.309 for more information.

(1) Individuals eligible for the RPL must complete and submit Form 13591, Treasury Reemployment List Employee Application, to the IRS RPL Coordinator and must notify the Program Coordinator of any significant changes in the information provided on the form. Other required paperwork includes a copy of the notice documenting eligibility. Employees are also encouraged to submit other work history information (e.g., resume).

(2) Individuals receiving a RIF separation notice or CES letter will receive the RPL application form and submission instructions in their notice.

(3) Impacted employees may apply as soon as a CES or specific RIF separation notice is issued. The application must be submitted by the employee directly to the IRS RPP Coordinator on or before the RIF separation date. An individual who fails to submit a timely application prior to their RIF separation date is not entitled to be placed on the RPL.

(4) An individual who is eligible for the RPL due to a compensable injury must request reemployment consideration within 30 days after the date compensation ceased; except that when an appeal for continuation of compensation is filed, the 30 calendar days begins after the resolution is reached. An individual who fails to submit a timely application (within 30 calendar days after compensation ceased) is not entitled to be placed on the RPL.

(5) An eligible individual may be entered on the RPL only for the commuting area in which they separated and may not apply for the RPL in any other location except as provided in 5 CFR 330.207.

(6) Upon receipt of RPL application forms, the IRS RPL Coordinator will review the application for date received, determine that all qualification requirements are met, and will add the names to Treasury’s RPL database, etc.

(7) Eligible individuals will receive notification that they have been registered for their current series and grade and will be provided the opportunity to request registration for additional series and grades. If the individual requests additional series and grades, the series and grades will be added to the database if the employee’s servicing HCO, Employment Office determined that the employee meets the qualifications.

(1) An individual eligible for the RPL is qualified for a position if he or she:

1. Meets OPM qualification standards and requirements for the position, including any minimum qualification requirements and any selective placement factors.

2. Is physically qualified, with reasonable accommodation where appropriate, to perform the duties of the job.

3. Meets any other applicable requirements for appointment to the competitive service.

4. Is registered on the RPL for the same series as the position being filled.

(2) Individuals must meet the OPM minimum qualification requirements, but do not have to be well-qualified (as defined under the CTAP/ICTAP regulations).

(3) Exceptions to the OPM qualification requirements can be made under the conditions outlined in 5 CFR 330.212. The Chief Employment Operations (or equivalent) approves these exceptions.

(1) Individuals eligible for the RPL are given consideration as follows

1. For positions in the commuting area from which the RPL eligible was or will be separated and additional positions the RPL eligible requested and is qualified.

2. For positions that are at no higher grade (or equivalent) and have no greater promotion potential than the position from which the individual was or will be separated.

3. For positions that have the same type of work schedule from which the individual was or will be separated.

(2) The RPL list must be cleared at the grade level at which a position is filled (regardless of the full performance level). Similarly, if a position is advertised at multiple grade levels, the RPL must be cleared only at the grade level at which the position is ultimately filled.

(3) The series of the position being filled must be on the RPL for an individual before there is a match.

(4) Individuals eligible for the RPL must be considered for non-permanent, as well as permanent positions, for which they have indicated an interest on their RPL applications according to 5 CFR 330.210.

(5) When a qualified individual is available on the RPL, a commitment cannot be made to fill a competitive service permanent or temporary appointment with a non-RPL candidate unless it meets the exceptions in 5 CFR 330.211.

(1) Treasury has determined that selections are made in retention standing order according to 5 CFR 330.213 as follows:

1. Place qualified individuals in group and subgroup order in accordance with 5 CFR Part 351 (RIF regulations).

2. In making a selection, an agency may not pass over an individual in group I to select from group II.

3. Within a group, an agency may not pass over an individual in a higher subgroup (i.e., IIA) to select from a lower subgroup (i.e., IIB).

4. Within a subgroup, an agency may select an individual without regard to order of retention standing.

(2) If several individuals eligible for the RPL have the same retention standing order (even if there is just one vacancy), they must all be referred for consideration.

(3) After the RPL has been cleared and a final employment commitment is made to an individual, the later registration of another eligible individual on the RPL does not prevent the fulfillment of the original commitment, regardless of when the individual enters on duty.

(1) When a match is identified between a position and an individual who is eligible for the RPL, the following activities take place:

1. The servicing Employment Office will obtain the individual’s RPL form and any application or other information submitted from the Treasury bureau point of contact.

2. The servicing Employment Office will confirm that the individual is qualified for the position.

3. If the individual is not qualified, the Treasury bureau contact should be notified and the vacancy announcement package documented accordingly; and

4. If the individual is qualified, he/she should be contacted, in writing, to schedule an interview or to inquire if they are available for the position. The written correspondence to the individual must clearly state that failure to respond will result in removal from the RPL. The letter should be sent by certified mail or mail with a read receipt and copies maintained in the vacancy announcement case management file. The individual should be given up to 10 calendar days to respond. A sample letter is found in Exhibit 6.330.1-14.

(1) An individual has the right to appeal to the Merit Systems Protection Board when they believe that their reemployment priority rights have been violated. Detailed instructions and information concerning the appeal process are available at: https://www.mspb.gov/appeals/appeals.htm

(1) ICTAP is an interagency career transition assistance program for displaced Federal employees who are seeking employment in other Federal agencies.

(2) ICTAP only applies when IRS is recruiting and selecting outside the agency’s (Treasury) workforce under 5 CFR 330, Subpart G. The program does not prevent IRS from making selections within its own workforce (Treasury) under 5 CFR 330, Subpart F, CTAP.

(3) Current and former Treasury employees with ICTAP eligibility to include IRS employees are excluded from coverage by the provisions of ICTAP when filling positions outside of Treasury, and will not receive selection priority under ICTAP for Treasury positions. For example, IRS employees and employees from other Treasury bureaus with ICTAP eligibility will not receive selection priority under ICTAP for positions in the IRS or in other Treasury bureaus when filling positions outside of Treasury. Refer to 5 CFR 330, Subpart G for more information.

(1) The HCO, Program Execution Office is responsible for the overall administration of the program; serves as Treasury liaison; and responds to complex technical questions regarding the administration of the program received from EOs and/or business unit HR offices.

(2) The HCO, Policy & Audits Office is responsible for issuing policy updates.

(3) The HCO, Talent Acquisition, Employment Operations is responsible for identifying program coordinators who will assist with the administration of ICTAP.

(1) An individual eligible for ICTAP is a displaced employee who meets the following conditions:

1. Has a current (or last) annual performance rating of at least fully successful or equivalent, except for individuals eligible due to compensable injury and disability retirement.

2. Applies for a vacancy at or below the grade/band level from which the employee may be or is being separated, that does not have greater promotion potential than the position from which the employee may be or is being separated.

3. Applies for a specific vacancy within the established timeframe and provides proof of eligibility that entitles the individual to special placement priority.

4. Is determined to be well-qualified for the specific vacancy.

5. Occupies or was displaced from a position in the same local commuting area as the vacancy.

(2) Eligibility for ICTAP special selection priority begins on the date the employee meets the definition of displaced in 5 CFR 330.708, including when:

1. Agency certification that it cannot place an employee under 5 CFR 330.708.

2. RIF separation notices are issued.

3. Formal notice of proposed removal is issued for declining a reassignment or transfer of function outside of the commuting area.

4. An employee under 5 CFR 330.708(f) has retired under 5 USC 8337(h) or 5 USC 8456.

(3) ICTAP eligibility expires at various times depending upon the action that entitled the individual to receive special selection priority. Refer to 5 CFR 330.708(b) for expiration time periods.

(1) Refer to section IRM 6.330.1.2.12, Well-Qualified, of this IRM, as the same requirements apply to both CTAP and ICTAP.

(1) Individuals on the RPL have selection priority over ICTAP applicants.

(1) There are a variety of actions not subject to the ICTAP process. These exceptions can be found in 5 CFR 330.707.