1.20.2. Providing Reasonable Accommodation for Individuals with Disabilities

(1) The Rehabilitation Act of 1973 prohibits discrimination on the basis of disability in federal employment, and requires federal employers to provide reasonable accommodations to employees and applicants with disabilities unless doing so would impose undue hardship.

(2) The Americans with Disabilities Act Amendments Act (ADAAA) defines a person with a "disability" as a person who:

• has a physical or mental impairment that substantially limits a major life activity or bodily function

• has a record of such an impairment, or

• is regarded as having such an impairment

(1) The following provisions implement the requirements set forth under Section 501 of the Rehabilitation Act of 1973 (29 C.F.R. §1614.203(d)(3)) and Executive Order 13164 by establishing requirements for processing requests for reasonable accommodations.

(1) The IRS’s Reasonable Accommodation Policy P-1-47 provides that the Internal Revenue Service shall take positive and persistent actions to recruit, hire, develop, and advance persons with disabilities. The Service shall make reasonable accommodations for all qualified applicants or employees with physical or mental disabilities in accordance with law. The Service shall comply with all appropriate rules, regulations, and directives. Executives, managers, and supervisors shall create a positive work environment that will encourage employees with disabilities to maximize and reach their full potential.

(1) The Chief Diversity Officer will annually evaluate the Agency’s reasonable accommodation program. An effective reasonable accommodation program is part of a model EEO program. Program results must be included in the IRS’s Equal Employment Opportunity Commission Management Directive 715 Report to the Department of the Treasury.

(1) The IRS’s Equal Employment Opportunity Commission Management Directive 715 Report to the Department of the Treasury should include a discussion of the following:

1. Accessibility of the reasonable accommodation policy to employees and applicants with or without a disability, (e.g., posted on the Internet, Intranet, disseminated in employee handbooks, or available in alternative formats, such as Braille);

2. The specific reasonable accommodation requested, if any;

3. The job (occupational series, grade level, and agency component) sought by the requesting applicant or held by the requesting employee;

4. Whether the accommodation was needed to apply for a job, perform the essential functions of a job, or enjoy the benefits and privileges of employment;

5. Whether the request was granted (which may include an accommodation different from the one requested) or denied;

6. The identity of the Deciding Official;

7. If denied, the basis for such denial; and

8. The number of days taken to process the request

(1) Accessible - Enter, operate, participate in, or use safely, independently and with dignity by a person with a disability (i.e., site, facility, work environment, service or program).

(2) Appeal Process - Any voluntary mechanism through which an individual can request reconsideration of denial of reasonable accommodation, regardless of whether the person has started the EEO complaint process.

(3) Business Unit - A major subdivision of the IRS.

(4) Commuting Area - The geographic area that usually constitutes one area for employment purposes. This includes any population center (or two or more neighboring ones) and the surrounding localities in which people live and can reasonably be expected to travel back and forth daily to their usual employment.

(5) Deciding Official - The IRS official designated to identify possible accommodations and determine whether a requested accommodation shall be provided. There are three possible Deciding Officials: a human resources manager (for applicants only), an employee’s immediate supervisor/manager, and a manager in the employee’s chain of command.

(6) Denial - Deciding Official/Manager makes an informed decision to deny the employee’s specific reasonable accommodation and does not offer an alternative in its place, or an alternative accommodation is offered and declined by the employee.

(7) Disability - For the purposes of providing a reasonable accommodation, "disability" is defined as a physical or mental impairment that substantially limits one or more of the major life activities/bodily functions or a record (or past history) of such an impairment.

(8) Essential Function - Those job duties that are so fundamental to the position that the individual holds or desires that they cannot do the job without performing them. A function can be "essential" if, among other things: the position exists specifically to perform that function; there are a limited number of other employees who could perform the function; or the function is specialized and the individual is hired based on their ability to perform them. Determination of the essential functions of a position must be done on a case-by-case basis so that it reflects the job as actually performed, and not simply the components of a generic position description.

(9) Episodic or Remission - An impairment that is "episodic" or in "remission" is a disability if it would substantially limit a major life activity when active. Examples of impairments that are episodic or in remission include epilepsy, hypertension, multiple sclerosis, asthma, diabetes, major depression, bipolar disorder, schizophrenia, and cancer.

(10) Extenuating Circumstances - Factors that could not reasonably have been anticipated or avoided in advance of the request for accommodation or situations in which unforeseen or unavoidable events prevent prompt processing and delivery of an accommodation (e.g., identified software is not compatible with existing equipment).

(11) Federal Occupational Health - Designated physician or health service provider under contract with the IRS to provide medical consultation in cases of an individual request for reasonable accommodation.

(12) Genetic Information - As defined by the Genetic Information Nondiscrimination Act (GINA) of 2008, includes information concerning the manifestation of disease/disorder in family members “family medical history”, information about an individual’s or family member’s genetic tests, the fact that an individual or an individual’s family member sought or received genetic services, and genetic information of a fetus carried by an individual or an individual’s family member or an embryo lawfully held by an individual or family member receiving assistive reproductive services.

(13) Granted - Deciding Official/Manager makes an informed decision to approve the employee’s specific reasonable accommodation request or an alternative accommodation which both the employee and manager believe will be effective.

(14) Head of Office - As stated in the Internal Revenue Manual:

• Commissioner of Internal Revenue

• Deputy Commissioner, Services and Enforcement

• Deputy Commissioner, Operations Support

• Commissioner’s Office & Chief of Staff

• Commissioner, Large Business and International Division

• Commissioner, Small Business/Self-Employed Division

• Commissioner, Tax Exempt and Government Entities Division

• Commissioner, Wage and Investment Division

• Chief, Facilities Management & Security Services

• Chief, Independent Office of Appeals

• Chief, Communications and Liaison

• Chief, Criminal Investigation

• Chief, Diversity Officer

• Chief, Financial Officer

• Chief, Human Capital Office

• Chief, Technology Officer

• National Taxpayer Advocate

• Director, Research, Applied Analytics and Statistics

• Chief, Privacy, Governmental Liaison and Disclosure

• Chief, Return Preparer Office

• Chief, Online Services

• Chief, Whistleblower Office

• Chief, Risk Office

• Chief, Procurement Office

• Director, Office of Professional Responsibility

(15) Individual with a Disability - For the purpose of providing a reasonable accommodation, an individual with a "disability" is defined as a person who has a physical or mental impairment that substantially limits one or more of that person's major life activities or bodily functions, or who has a record of such an impairment.

(16) Interactive Process - The process by which the individual requesting an accommodation and the Deciding Official discuss the request for accommodation, determine whether an accommodation will be provided, and examine potential alternative accommodations.

(17) Major Life Activity - Basic activities that most people in the general population can perform with little or no difficulty, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, concentrating, thinking, communicating, learning, interacting with others and working. Major life activities also includes the operation of major bodily functions, including functions of the immune system, normal cell growth, digestive, bowel, bladder, neurological, brain, circulatory, respiratory, endocrine, and reproductive functions.

(18) Physical or Mental Impairment - Any physiological disorder or condition, cosmetic disfigurement, or anatomical loss affecting one or more body systems, such as neurological, musculoskeletal, special sense organs, respiratory (including speech organs), cardiovascular, reproductive, digestive, genitourinary, immune, circulatory, hemic, lymphatic, skin, and endocrine; or any mental or psychological disorder, such as an intellectual disability (formerly termed “mental retardation”), organic brain syndrome, emotional or mental illness, and specific learning disabilities.

(19) Post of Duty - Official duty station that is defined as a building in which the IRS occupies space

(20) Qualified Individual - An individual who satisfies the requisite skill, experience, education, and other job-related requirements of the employment position such individual holds or seeks, and who, with or without reasonable accommodation, can perform the essential functions of such position.

(21) Reasonable Accommodation (RA) - A change or adjustment that enables a qualified person with a disability to apply for a job, perform job duties, or enjoy benefits and privileges of employment. There are three categories of reasonable accommodations:

1. Modifications or adjustments to a job application process to permit an individual with a disability to be considered for a job (such as, providing application forms in alternative formats like large print or Braille);

2. Modifications or adjustments to enable a qualified individual with a disability to perform the essential functions of the job (such as, providing sign language interpreters); and

3. Modifications or adjustments that enable employees with disabilities to enjoy equal benefits and privileges of employment (such as, removing physical barriers in an organization's cafeteria)

(22) Reassignment - Reasonable accommodation of last resort, that absent undue hardship, is provided to employees (not applicants) who, because of a disability, can no longer perform the essential functions of their job, with or without reasonable accommodation. Reassignments are made only to funded vacant positions and for employees who are qualified to fill the vacant position. Informing an employee that they may apply for or otherwise compete for a position does not satisfy the obligation of appropriate officials to review vacancies for positions which the employee is qualified. Appropriate officials should determine if there is another position at the same or lower grade which the employee can perform. If the employee is qualified for the position, they will be reassigned to the job and will not have to compete.

(23) Reasonable Accommodation Coordinator (RAC) - EDI staff member with specialized knowledge of disability-related laws, regulations, directives, practices and procedures, who support and help administer the process for requesting, assessing and affording reasonable accommodations.

(24) Receiving Official - IRS personnel designated to officially receive a request for reasonable accommodation from an employee or applicant (or an individual acting on their behalf), who will forward the request to the servicing Reasonable Accommodation Services office to process and monitor the request until it is closed.

(25) Regarded as - An individual is "regarded as" having a disability if the agency takes a prohibited action based on an actual or perceived impairment that is not transitory (lasting or expected to last for six months or less) and minor.

(26) Request for Reasonable Accommodation - A statement that an individual needs an adjustment or change at work, in the application process, or in a benefit or privilege of employment for a reason related to a medical condition. A reasonable accommodation request may be submitted orally or in writing, by the employee or applicant, or by someone associated with the employee or applicant.

(27) Requester - A qualified employee or applicant for employment with a disability, or an individual acting on their behalf, who requests reasonable accommodation.

(28) Temporary Measures - Accommodations that may be taken in extenuating circumstances.

(29) Transitory - An impairment with an actual or expected duration of 6 months or less.

(30) Undue Hardship - An action requiring significant difficulty or expense. A determination of undue hardship should be based on several factors, including:

• the nature and cost of the accommodation needed

• the overall financial resources of the facility making the reasonable accommodation; the number of persons employed at this facility; the effect on expenses and resources of the facility

• the overall financial resources, size, number of employees, and type and location of facilities of the employer (if the facility involved in the reasonable accommodation is part of a larger entity)

• the type of operation of the employer, including the structure and functions of the workforce, the geographic separateness, and the administrative or fiscal relationship of the facility involved in making the accommodation to the employer

• the impact of the accommodation on the operation of the facility

(31) Vacant Position - The position is available when the employee asks for reassignment as a reasonable accommodation, or the employer knows that the position will become available within a reasonable amount of time.

(1) Communication is a priority throughout the entire process. IRS officials involved in the reasonable accommodation process should take a proactive approach in searching out and considering possible accommodations, including consulting appropriate resources for assistance. The employee requesting the accommodation (and any chosen representative) should also participate, to the extent possible, in helping to identify an effective accommodation.

(2) On-going communication is particularly important where the specific limitation, problem, or barrier is unclear; where an effective accommodation is not obvious; or where the parties are considering different possible reasonable accommodations. In those cases where the disability, the need for accommodation, and the type of accommodation that should be provided are clear, extensive discussions are not necessary. Even so, the Deciding Official and requesting individual should discuss the matter to make sure that there is a full exchange of relevant information.

(3) If after engaging in the interactive process the parties cannot agree on the accommodation to be granted, the Deciding Official should offer the individual the accommodation that the Deciding Official has determined to be reasonable and effective.

(4) If through the interactive process the parties agree on an (alternative) accommodation that is different than what was originally requested, that should be noted on the RA form.

(5) Resources are available to help both the Deciding Official and the individual requesting the accommodation in identifying possible accommodations for sign language interpreters, requests for materials in accessible formats, adaptive technology, and ergonomic or special equipment. See Exhibit 1.20.2-1 and Exhibit 1.20.2-2.

(1) The Reasonable Accommodation Coordinator (RAC) is responsible for processing all requests for reasonable accommodation. Once a request is received by the RAC, they will work closely with the employee or their representative, supervisor/manager or in the case of an applicant, HR Specialist to facilitate the reasonable accommodation requests.

(2) Deciding Official is responsible for (1) acknowledging the request; (2) explaining to the employee that they will be making the decision on the request for reasonable accommodation; (3) describing what will happen in processing of the request. (i.e. delays and/or extenuating circumstances). See IRM 1.20.2.2.4.2 – Request Involving Extenuating Circumstances.

(1) Reassignment to a vacant position for which an employee is qualified, and not just permission to compete for such position, is a reasonable accommodation, and the IRS must consider providing reassignment to a vacant position as a reasonable accommodation when it determines that no other reasonable accommodation will permit an employee with a disability to perform the essential functions of their current position. Reassignment will only be considered if:

1. There are no effective accommodations that will enable the employee to perform the essential functions of their current position;

2. The accommodation does not conflict with a controlling collective bargaining agreement (e.g., the IRS-NTEU National Agreement, mid-term agreements, Letters of Understanding, or local agreements), absent special circumstances; or

3. All other reasonable accommodations would impose an undue hardship

(2) In considering whether there are positions available for reassignment, the Deciding Official shall work closely with the servicing RAC, Human Resources staff, as well as the individual requesting the accommodation to identify:

1. All vacant funded positions at the same or lower grade which the employee can perform with or without an accommodation; and

2. All positions which the RAC and the delegated Business Unit Official has reason to believe will become vacant within 60 workdays from the date the search is initiated and for which the employee may be qualified.

(3) If there are no suitable vacant positions found within the IRS, the IRS, may consult with Main Treasury on conducting a 30 workdays search for suitable positions throughout the department. Examples of when the IRS would not consult Treasury for suitable positions at other bureaus are:

1. Employee has stated that they are not interested in a position outside of the IRS

2. Employee is only interested in positions within their POD and the other Treasury Bureaus do not have offices in that location.

(4) The HR staff/RAC, will focus on positions that are equivalent to the employee’s current job in terms of pay and other relevant factors, as well as vacant lower level positions for which the individual is qualified. If an IRS position at a lower grade is identified the Service will consider not filling that position until the Treasury-wide reassignment search is completed.

(5) Reassignment may be made to a vacant position outside of the employee's commuting area if the employee is willing to relocate. As with other reassignments not required by management, the IRS shall not pay for the employee's relocation costs unless IRS policy provides for such payments for non-disabled employees.

(6) For reassignment to a position across Business Units, the manager in the losing office must coordinate these types of requests with the manager who has authority to effect the employment decision in the gaining office.

(7) Reassignment is available only to employees, not to applicants for employment.

(1) .The time necessary to process a request will depend on the nature of the accommodation requested and whether it is necessary to obtain supporting documentation. At a minimum, however, requests shall be processed as outlined in IRM 1.20.2.2.4.1 "Requests Not Involving Extenuating Circumstances" and IRM 1.20.2.2.4.2 "Requests Involving Extenuating Circumstances."

(2) When a particular reasonable accommodation can be provided in less than the maximum amount of time permitted, failure to provide the accommodation in a prompt manner may result in a violation of the Rehabilitation Act. See 29 C.F.R. § 1614.203(d)(3)(i)(O).

(3) The agency will not be expected to adhere to its usual timeliness if an individual’s health professional fails to provide needed documentation in a timely manner. See 29 C.F.R. §1614.203(d)(3)(i)(N).

(4) The status of pending accommodation requests may be tracked by contacting the assigned Reasonable Accommodation Coordinator. If processing is delayed, the Reasonable Accommodation Coordinator will provide status updates including any extenuating circumstances that justify the delay.

(1) In certain circumstances, a request for reasonable accommodation requires an expedited review and decision in a time frame that is shorter than the 20 workdays discussed above. This includes where a reasonable accommodation is needed:

1. To enable an applicant to apply for a job. Depending on the timetable for receiving applications, conducting interviews, taking tests, and making hiring decisions, there may be a need to expedite a request for reasonable accommodation in order to ensure that an applicant for employment with a disability has an equal opportunity to apply for a job. Therefore, the IRS needs to move as quickly as possible to make a decision and, if appropriate, provide a reasonable accommodation.

2. To enable an employee to attend a meeting scheduled to occur shortly. For example, an employee may need a sign language interpreter for a meeting scheduled to take place in 5 days.

(2) When a decision concerning a reasonable accommodation request cannot be made promptly (e.g. when waiting for necessary medical documentation) management should consider providing an interim accommodation on a temporary basis.

(3) Deciding Officials who approve such temporary measures are responsible for assuring that they do not take the place of a permanent accommodation and that all necessary steps to assess the need for or secure the permanent accommodation are being taken.