6.751.1. Discipline and Disciplinary Actions: Policies, Responsibilities, Authorities, and Guidance

(1) This IRM states the policy of the Internal Revenue Service (IRS) with respect to discipline. All employees are expected to comply with government-wide standards of conduct as well as local office standards of conduct, work procedures, and office practices established to accomplish the work of the Service. All employees and managers share in establishing and maintaining effective discipline.

(2) To the extent this IRM conflicts with the National Agreement (NA), the NA shall prevail for bargaining unit employees.

(3) For purposes of this IRM, non-disciplinary actions include a clearance letter, a closed without action letter, oral counseling, or a written letter of counseling.

(4) For purposes of this IRM, disciplinary actions include an admonishment or written reprimand.

(5) Disciplinary suspensions and adverse actions are covered in IRM 6.752, Disciplinary Suspensions and Adverse Actions.

(6) Actions managers are considering involving employees in their probationary or trial period (with less than one year of current continuous service) are covered in IRM 6.300, Employment.

(7) This IRM does not cover the following actions

(1) Admonishment - the least severe level of discipline. Imposed if management determines disciplinary action is warranted and the misconduct is not serious. It consists of a two (2) step process - first the manager has a discussion with the employee to advise him/her that he/she has engaged in misconduct and that he/she should not repeat the misconduct. The second step of the process is to confirm the discussion with a written summary in a letter.

(2) Alternative Discipline - a non-traditional approach to employee discipline which provides for a variety of both punitive and non-punitive remedial measures designed to address and correct the underlying misconduct.

(3) Bargaining unit employee - an employee included in a bargaining unit certified by the FLRA.

(4) Day - calendar day.

(5) Disciplinary Action - an admonishment, a written reprimand, or a suspension of fourteen (14) calendar days or less. (Disciplinary suspensions are covered in IRM 6.752.1.)

(6) Discipline - measures taken by management that are intended to correct employee misconduct, and encourage employee conduct in compliance with the standards of conduct, policies, goals, work procedures, and office practices of the IRS and the Federal Service.

(7) Employee - an individual in the competitive service who is not serving a probationary or trial period under an initial appointment, or who has completed one (1) year of current continuous employment under other than a temporary appointment limited to one (1) year or less.

(8) Nexus - a reasonable connection or factual relationship between the reasons for the action taken and the efficiency of the Service. Nexus is presumed if the misconduct occurs while on duty or on government premises but must be established if the misconduct occurs while the employee is not on duty or on government premises.

(9) Offense - a violation of law, regulation, rule, policy, or procedure based on an employee's delinquency or misconduct.

(10) Prior Offense - a prior matter for which a disciplinary penalty has been imposed and which is still a matter of record.

(11) Progressive Discipline - imposition of the least serious disciplinary or adverse action applicable to correct the problem, with penalties imposed at an escalating level for subsequent offenses that may or may not be the same or similar to the prior offense.

(12) Reprimand - a disciplinary action, formalized by a letter, used when the misconduct, delinquency, or other action warrants a response more severe than an admonishment, but less severe than an action involving a loss of pay, such as a disciplinary suspension or adverse action.

(13) Substantial Evidence - degree of relevant evidence that a reasonable person, considering the record as a whole, might accept as adequate to support a conclusion, even though other reasonable persons might disagree. This is a lower standard of proof than preponderance of the evidence and is the standard of proof the agency must meet when taking a disciplinary action against an employee.

(1) The right to discipline is reserved to management under 5 USC 7106(a)(2)(A). Refer to 6.571.1.2 for the definition of discipline.

(2) The IRS policy is that management will take disciplinary action whenever it is warranted by the employee's misconduct or delinquency.

(3) Employees are required to comply with both the written and unwritten rules governing conduct in the workplace. Their failure to do so will subject them to disciplinary action.

(4) The purpose of disciplinary action is to correct employee misconduct or delinquency that impairs operational effectiveness, or damages the public image of the IRS, thus affecting the efficiency of the Service. The goal is to correct misconduct and modify unacceptable behavior.

(5) No standard schedule of offenses and penalties will be used in the IRS, although a guide that assists management in determining appropriate penalties may be used. Refer to Exhibit 6.751.1-1. IRS Guide to Penalty Determinations http://publish.no.irs.gov/DOCS/PDF/32178F01/PDF. The penalties suggested are guidelines only, and are not mandatory. When contemplating a disciplinary action, the following considerations cannot be stressed enough:

(6) In the concept of discipline, a primary objective is consistency in actions, that is, essentially similar levels of discipline should be used for instances of misconduct that are similar in nature. The Douglas Factors, described above, assist in achieving that goal. However, when a specific penalty is prescribed by statute, no discretion exists. In these cases, the statutory penalty must be imposed and cannot be reduced. Examples of statutorily imposed penalties are applicable for the willful misuse of a government vehicle and violations of RRA '98 section 1203.

(1) Under no circumstances shall a disciplinary action be based on race, sex, age, religion, color, national origin, sexual orientation, parental status, or protected genetic information, or physical or mental disability, or be in retaliation for a previously filed equal employment opportunity complaint or grievance. Also prohibited, except as may be required by law, are actions based on marital status or partisan political beliefs, affiliations, or activities.

(1) In any discussion with an employee by a management representative in connection with an investigation, the employee has the right to representation, per 5 USC 7114(a)(2)(B)http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00007114----000-.html if all three conditions below are met:

(2) This entitlement is referred to as the Weingarten(http://www.lunewsviews.com/your_rights/weingarten_case.htm) provision because of a U.S. Supreme Court decision outlining this type of meeting in the private sector. The Statute extended similar rights to federal sector employees.

(3) In a grievance or appeal, a bargaining unit employee may be represented by an attorney or representative other than the exclusive bargaining unit representative.

(1) As a matter of policy, the IRS has adopted the concept of progressive discipline to deal with employee misconduct issues. Management should initially review the misconduct and evidence to determine the lowest level of discipline he/she believes would correct the misconduct. As necessary per business unit procedures, upper levels of management should be consulted. The process begins with the employee's first act of misconduct. If the employee does not correct that misconduct, or engages in other types of misconduct, the disciplinary response will become progressively more severe until the employee corrects his/her misconduct or is removed from the Service. This process does not preclude management from taking a more severe action should individual circumstances warrant. The concept of progressive discipline does not mean that consideration of discipline begins anew when an employee's misconduct varies in form. For example, if an employee is disciplined for leave issues and then is involved in a fight with another employee, the fight would be considered a second offense and the disciplinary action would be more severe than if the misconduct were a first offense.

(2) The manager is responsible for determining if corrective disciplinary action is warranted, and if so, the appropriate level of the discipline to be taken. This is done in conjunction with advice from the servicing LR/ER Field Operations specialist (LRS).

(3) When determining the appropriate penalty for misconduct, deciding officials are required to consider the Douglas Factors named for the case, Douglas v. Veterans Administration, 5 M.S.P.R. 280, (1981) at http://www.lunewsviews.com/your_rights/douglas_factors.htmOne factor the deciding official must consider is the employee's disciplinary history. When a third party determines if there has been past discipline, and if it was considered by the deciding official, the third party does not limit the definition of discipline only to those actions which would be appealable to the MSPB. Rather, since 1981, third parties have consistently and repeatedly used the three-part test set forth in Bolling v. Air Force,9 M.S.P.R. 335, 340 to determine if an action counts as past discipline:

(4) This is the test that will be applied to past discipline, including alternative discipline, to determine if the agency has met its responsibilities under the Douglas Factors.

(5) Alternative discipline (AD) may or may not be appropriate in any given case, but when it comes to finding past discipline, alternative discipline can count, provided the Bollingcriteria have been met. A loss of duties or pay is not required. It is understood that if the appellant waives the right to dispute the charges and the AD documents this waiver, then the third part of the Bollingcriteria has been met.

(1) This IRM supplements the basic provisions of law, government-wide and agency regulations governing disciplinary actions.

(2) Executive Order 9830 at http://www.archives.gov/federal-register/executive-orders/1947.htmlas amended, is the basic authority for disciplinary actions by agencies, as well as Chapter 75 of Title 5, U.S.C. Disciplinary matters are regulated by Parts 752, 771, and 772 of Title 5 of the Code of Federal Regulations (CFR).

(3) IRS delegation orders establish the level of officials authorized to take final action in disciplinary actions. See IRM 1.2.45.6(http://publish.no.irs.gov/IRM/P01/PDF/39614C06.PDF

(4) The business units have issued their particular delegation orders regarding authority in disciplinary and non-disciplinary matters that should be consulted for specific guidance.

(5) As servicing LR/ER Field Operations is responsible for administration of the LR/ER program, consultation with the servicing LR/ER Field Operations specialist is required before the issuance to an employee of notices involving any action covered in this IRM.

(1) The LR/ER Strategic Policy Office, Workforce Relations Division, is responsible for accessing, determining, developing, and evaluating servicewide strategic employee relations policies. This includes the development and issuance of IRS policy for discipline, adverse actions, non-cause actions, and other employee-related activities, including providing appropriate policy interpretations and management implementation guidance and support.

(2) The LR/ER Field Operations staff, Workforce Relations Division, is responsible for:

(3) The Employee Issues Branch (EIB) of the Employee Conduct and Compliance Office (ECCO) serves as a control point for a variety of employee and outside customer complaints and issues regarding alleged employee misconduct typically referred from Congress, the Commissioner, or the Treasury Inspector General for Tax Administration (TIGTA).

(4) The Employee Tax Compliance (ETC) Branch of ECCO is responsible for identifying employees who may be non-compliant with Federal tax laws.

(5) The Executive Misconduct Unit (EMU) reports directly to the Director, Workforce Relations Division, and is responsible for coordinating, and handling all matters referred for management action involving Executives (ES and AD), Senior Managers (IR-01), and supervisory/non-supervisory employees at grade GS-15/IR-03 (FM-15). All allegations of misconduct are evaluated by either internal administrative review/inquiry or by a formal investigation conducted by TIGTA.

(1) The Embedded HR Staff plays a vital role in assisting managers within the respective business units (BU) and WRD staff in the LR/ER program. Examples of the types of assistance provided by Embedded HR Staff members include:

(1) While the same standard of conduct applies to all Service employees, the level of accountability is directly proportionate to the level of trust, leadership, and responsibility vested in the employee's position. The position an employee occupies and the accountability associated with that position will be taken into consideration in determining the appropriate disciplinary action, even if the result is a greater penalty than that presented in Exhibit 6.751.1-1. Refer to "Policies and Procedures for Adjudicating Misconduct-Related Matters Involving High-Level Personnel" (http://hco.web.irs.gov/pdf/emploicyattch1.pdf)(Executives; Senior Managers; Non-Bargaining Unit GS-15s)

(1) Many IRS employees have access to personal information for taxpayers, contractors, and other employees that may include such information as social security numbers, birth dates, addresses, or telephone numbers. All employees, both management and staff members, have the responsibility to protect personally identifiable information (PII) in electronic form and in paper documents. It is also important to remember all-employee responsibilities regarding security measures for government issued equipment and information systems. Discipline can result for failure to protect equipment or information, as well as for a managers' failure to supervise and train as it pertains to PII information.

(1) Managers are expected to use the full extent of their authority in handling administrative matters that do not require professional investigative skills, techniques, or other authority. The documentation and availability of facts, and the relevant evidence to make a determination in administrative matters, is usually close at hand and readily available to managers. In many administrative or disciplinary matters, third party interviews are rarely necessary, all logical sources of information are readily available in most instances, and there is little reasonable potential that more serious forms of employee misconduct exist. Offenses and a suggested range of penalties of each are illustrated in the IRS Guide to Penalty Determinations found at Exhibit 6.751.1-1. http://publish.no.irs.gov/DOCS/PDF/32178F01/PDFWhile offenses are possible that are not contained in the guide or included in the list below, the following may be considered administrative in nature and include, but are not limited to:

(1) Incidents of misconduct may come to management's attention in a variety of ways. Managers may directly observe misconduct, may have misconduct reported to them by another employee or fellow supervisor, or may have some physical evidence that an employee has engaged in misconduct. Managers should address misconduct immediately, either by discussing the matter with the employee (presuming the misconduct is very minor), or contacting his/her supporting LR/ER Field Operations specialist for advice. Administrative offenses often result from violations of the Standards of Conduct, violations of other directives, requirements, and agency policies. If the possibility exists that the activity is criminal or a more involved investigation is necessary, contact should be made to the Treasury Inspector General for Tax Administration (TIGTA) and follow the procedures outlined in the Information Notice entitled, "Procedures for TIGTA Reports of Investigation." (http://hco.web.irs.gov/pdf/infonotetigtarepinv.pdf)

(2) If the manager receives a TIGTA Report of Investigation (ROI) and the investigation provides enough information to permit the case to be closed, either a clearance letter or a closed without action letter must be issued to the employee. Refer to Exhibits 6.751.1-10 and 6.751.1-11.

(3) A suggested manager's investigation procedure follows:

(4) The desirability of a prompt evaluation and a timely decision on a conduct case cannot be overemphasized. Undue delay between management's awareness of an offense and the corrective action will detract from the effectiveness of the discipline and place undue stress and anxiety on the employee. Officials should strive to complete actions to resolve the matter as quickly as possible. For example, letters should be issued to employees once they are reviewed and signed.

(5) Managers must not undertake any activities that require professional investigative skills, techniques, or authorities -- such as obtaining affidavits or sworn statements, securing police records or other evidence not customarily available to them during the course of their official duties. In cases where it is impractical for management to obtain and document the facts necessary to the formulation of a responsible disciplinary judgment, they should contact the Treasury Inspector General for Tax Administration (TIGTA) for support and assistance. Refer to Information Notice (http://hco.web.irs.gov/pdf/infonotetigtarepinv.pdf)regarding Procedures for TIGTA Reports of Investigation.

(1) In some instances, complaints of improper conduct by Service employees may involve possible violations of law under the jurisdiction of another Federal agency or a local government. Since TIGTA is responsible for maintaining liaison with such agencies, matters of this type must be referred to TIGTA.

(2) In cooperating with Federal or local investigative agencies, employees will do so within the limitation of statutes and regulations governing the disclosure of information.

(1) Tax returns or return information may not be disclosed in proposing or effecting discipline, except as provided by the specific provisions of Section 6103 of the Internal Revenue Code. To the extent that a return or return information is relied upon in proposing or effecting discipline, the confidentiality of the information must be safeguarded. The Taxpayer Browsing Protection Act http://hco.web.irs.gov/pdf/delorder21.pdf states that the willful unauthorized access or inspection of any taxpayer records, including paper copies of returns and return information, as well as taxpayer information maintained on a computer is a crime, punishable upon conviction, by fines, and prison terms. For IRS employees, penalties include termination of employment.

(2) Under the provisions of Section 6103(b)(1), a tax return is defined as "any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for, or permitted under the provisions of this title which is filed with the Secretary (of the Treasury) by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments of lists which are supplemental to, or part of the return so filed."

(3) Return information is defined as "a taxpayer's identity, the nature, source or amount of his/her income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over assessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence of liability of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition or offense, and any part of any written determination or any background file document relating to such written determination which is not open to public interpretation."

(4) Section 6103(I)(4)(A) of the Internal Revenue Code permits the disclosure of returns or return information to an employee or former employee, or to his/her duly authorized representative, when, upon written request, the appropriate official judges the disclosure to be relevant and material to a proceeding involving personnel or claimant representative matters. See IRS Delegation Order, Order No. HCO-21, dated July 20, 2005, Subject: Disclosure of Tax Information. http://hco.web.irs.gov/pdf/delorder21.pdf Since disciplinary or adverse actions are proceedings involving personnel matters, a duly authorized representative may be authorized access to return or return information if such access is, or may be, relevant and material to the disciplinary or adverse action. A request for disclosure under 6103(I)(4)(A) will be evaluated by the appropriate official with delegated authority.

(5) When dealing with return and return information in disciplinary letters, code the return information, attach a key, and indicate that the employee is restricted from making disclosures of tax information without proper approval.

(6) A sanitized copy of the evidence file is not normally necessary when an action is appealed to a third party. At the proceeding or hearing, an employee or an employee's representative may use the sanitized tax information contained in the evidence file submitted by the Service to the third party. Tax information other than that discussed above, may not be disclosed by the employee, or the employee's representative, unless a separate written request has been submitted to and approved by the Service.

(7) In the event that disclosure of the tax information would seriously impair Federal tax administration, release of tax information to an employee and the authorization of disclosure of tax information by the employee may not be granted.

(8) When an employee's own tax matters are an issue in a disciplinary action under appeal to a third party by the employee, disclosure of the employee's tax records to the third party is permissible.

(9) When an employee's failure to comply with the tax laws is a reason for taking a disciplinary action, use the following in the remarks section of the Personnel Action;"Reason for action -- Violation relating to IRM 6.751.1.16.3." Letters of reprimand for tax offenses should be placed in a sealed envelope in the OPF, with the following instructions on the outside "Letter of reprimand for violation relating to IRM 6.751.1.16.3 to be viewed by authorized management officials only. Destroy: two (2) or five (5) years (determine WHICH DATE is appropriate) from date of letter." The retention time depends on whether the tax-related letter of reprimand was issued for misconduct related to a return filed BEFORE (retain for 2 years) or ON/AFTER (retain for 5 years) September 29, 2007.

(1) For purposes of this IRM, a disciplinary action is defined as an admonishment or a written reprimand. A disciplinary suspension of fourteen (14) calendar days or less is discussed in IRM 6.752.1. As appropriately determined by management in conjunction with advice and guidance from the servicing LR/ER Field Operations specialist, formal disciplinary action may not be necessary. In some instances, non-disciplinary actions may be appropriate and can include case closure through oral or written counseling, a clearance letter, or a closed without action letter.

(1) Alternative discipline (AD) refers to an option other than traditional discipline for misconduct warranting a written reprimand or disciplinary suspension of fourteen (14) days or less. It is available to both bargaining and non-bargaining unit employees. If alternative discipline is a viable option to adequately correct the employees misconduct, discussions must occur prior to entering into the traditional disciplinary process i.e., prior to the issuance of a letter of reprimand or a proposal to suspend.

(2) Alternative discipline options should not be used in combination with traditional discipline, such as civic work plus a one (1) day suspension. One objective is for AD to be a different option than the traditional penalties, so using a traditional penalty along with an AD activity defeats this intent. Another objective of using AD is to have the alternative option relate to the misconduct in some fashion so that the misconduct is rectified. Management, in conjunction with guidance from the servicing LR/ER Field Operations specialist, should attempt to ensure that the alternate option ties back to the underlying misconduct.

(3) One option used as alternative discipline is the donation of leave to the leave bank. However, when considering this option, realize that donation of leave (for instance donation of 8 hours of leave in lieu of a one (1) day suspension) does not equate to an actual suspension where the employee incurs a loss of pay. Further, consider if leave donation is linked in any way to the misconduct. When considering the activities possible under the AD Agreement, General Legal Services (GLS) has provided guidance that the use of community service is an option for AD, with no potential for overtime or liability consequences. However, GLS has suggested that specific language be inserted in the AD Agreement to cover these issues. Complete discussions of the community service, overtime, and liability issues may be found at http://hco.web.irs.gov/pdf/alter-discpl.pdf.

(4) New guidance regarding both AD Agreements and settlement agreements require that a paragraph concerning the "Older Worker Benefits Protection Act" http://www.thompson.com/images/thompson/reports/hr042007pension,.pdfbe included in certain situations.

(5) Refer to the National Agreement for a complete discussion of alternative discipline and appropriate procedures for bargaining unit employees.Varieties of exhibits are included in this IRM to provide samples for both bargaining and non-bargaining employees' AD Agreements and letters. These may be referenced at Exhibits 6.751.1-14 through 6.751.1-23.

(6) The "condition" agreed to in lieu of the traditional discipline should be stated in the Facts and Analysis portion of ALERTS. It is considered as a pertinent fact of the case and should be documented. The information in this field is critical to enable users to compare case dispositions for consistency.

(7) Violation of an AD Agreement requires both an adjustment in the ALERTS database and a follow up letter to the employee. When a case has been closed with an AD Agreement and the employee fails to comply, the servicing LR specialist should update the case's Facts and Analysis and add the event code "XADAVIOL" (AD Agreement Violated). This is a free form text event. Next, it is necessary to change the disposition code on the case to reflect the traditional discipline that was imposed as a result of the employee violating the AD Agreement. The case should not be reopened, merely updated. A sample letter for violation of an AD agreement by a bargaining unit employee may be found at Exhibit 6.751.1.14-4-17

(1) The goal of case processing is to close cases as efficiently as possible, with a maximum of 180 calendar days to close, absent extenuating circumstances. A variety of tools have been developed to assist with case processing, including a new case transmittal routing slip and a preliminary case analysis check sheet. These are available at Exhibit 6.751.1-2 and Exhibit 6.751.1-3.

(2) In addition, procedures have been developed for handling each specific type of case, including administrative, NBIC, credit card, Internet misuse, non-1203 tax cases, and TIGTA cases. The procedures for each are provided to assist you with servicewide consistency and to provide tools to help with timely case closure. Specific procedures may be found at:

(1) Employee tax issues originate through the Employee Tax Compliance (ETC) Branch, TIGTA ROIs, special projects, or employee self-disclosure. During tax case processing, management, with the assistance of Labor Relations assesses the merits of each case. Specific cases of failure to timely file any federal tax return or understatement of federal tax liability may have an element of willfulness that could rise to consideration under the Restructuring and Reform Act of 1998,http://www.treas.gov/irsob/documents/statute.pdf(Public Law 105-206), known as RRA '98. Sections 1203(b)(8) or (b)(9) may be specifically applicable. Those situations are covered in IRM 6.752.2, Adverse Actions, as their proposed penalty is removal.

(2) Non-1203 tax cases fall into categories of late payment of taxes, estimated tax penalties, unintentional failure to timely file, and unintentional understatement of federal fax liability. Various pre-employment tax issues also fall into the category of non-1203 tax cases. These cases are processed like an administrative conduct case, but with an ALERTS code "C" for a tax case. Suggested case processing guidelines may be found at Exhibit 6.751.1.1-8.

(1) The Treasury Inspector General for Tax Administration (TIGTA) initiates conduct investigations based on complaints or allegations concerning employees originating from management, taxpayers, taxpayer representatives, or, in certain instances, allegations made by employees of the IRS.

(2) Any allegation or information that an employee may have committed a crime must be promptly reported to TIGTA. Operating officials and supervisors must not conduct their own investigation into these matters unless authorized to do so by TIGTA.

(3) Referral of TIGTA's investigative reports shall be made on a "need to know" basis only; however, they should be referred to the levels of management having authority to recommend and take final action. All persons shall be cautioned to treat such investigative reports in a strictly confidential manner. In accordance with IRM 1.16.15, Minimum Protection Standards, all investigative reports concerning employees require level SP-3 protection. All copies of the ROI must include a Special Cover Sheet (Document 6441), or a similar TIGTA Cover Sheet. As indicated on Document 6441, the ROI must always be under the personal observation of an authorized IRS employee or locked in a container.

(4) When the manager, after consultation with the Servicing LR/ER Field Operations specialist, believes that investigative reports require clarification, development of additional facts, or further investigation, contact should be made with the appropriate TIGTA Assistant Special Agent in Charge (ASAC) listed on the ROI's Form OI2028, outlining the clarification, additional facts, or information sought.

(5) TIGTA investigation reports regarding actions that have been completed will be returned to Investigations Management and Process Improvement (IM). Reports should be returned as close to the effective date of an action as possible. IM will forward cases back to the appropriate TIGTA office. A new process for returning adjudicated TIGTA conduct investigations involves scanning the completed Form 2076, TIGTA Referral Memorandum and supporting documentation and forwarding the information via e-mail. All LR offices now participate in this case return process. When returning an investigation, the returning LR/ER field office needs to ensure that Form 2076 is completed, the ALERTS record is updated, and that the Form 2076 and the ALERTS record agree. The returning LR/ER field office must provide a copy of the supporting documentation for the action taken, as well as a copy of the Personnel Action for all separations and suspensions. Cases where actions are stayed in accordance with the collective bargaining agreement should be returned to IM as close as possible to the date the action would have been effective for the stay.

(6) Whenever an action is subsequently modified in a case that is based on a TIGTA report of investigation, TIGTA should be provided with the information through IM, including any changed personnel notices or settlement agreements.

(7) Upon release of a report of investigation to the IRS for adjudication purposes, the IRS is authorized to use, copy, and release pertinent portions of the report as appropriate when portions of the report form the supporting material used in an evidence file.

(1) Non-disciplinary actions of written counseling or an admonishment are retained in the employee drop file.

(2) Clearance or closed without action letters which the employee requests be filed in the Official Personnel Folder will be retained for a two year period and placed on the left or temporary side of the Official Personnel Folder.

(3) Permanent records affecting the employee's status and service, including Notification of Personnel Action, are filed on the right or permanent side of the Official Personnel Folder until such time as electronic notification becomes standard operating procedure. Upon the arrival of that event, electronic record retention will be the agency standard.

(4) Written reprimands are placed in a sealed envelope in the Official Personnel Folder on the left or temporary side, and will be retained for varying periods depending on the offense for which they are issued and the timing of that offense. Reprimands will be kept for two (2) years if the underlying offense is non-tax related. If the offense is tax related AND the offense related to a return filed BEFORE September 29, 2007, the reprimand will be retained for two (2) years. If the offense is tax related AND the offense is related to a return filed ON or AFTER September 29, 2007, the reprimand will be retained for five (5) years. Include the cautionary language on the outside of the sealed envelope only if the reprimand is issued for a tax matter.

(1) IRM 1(15)59.31, Administrative Records, establishes the required retention period for disciplinary action case files.

(2) Records and files dealing with individual disciplinary action cases should be maintained in a locked container in accordance with IRM 1(16)12, Manager's Security Handbook.

That __________did__________.

To __________no later than __________calendar days from the date __________signs this Agreement.

That the alternative discipline listed in paragraph (b) is in lieu of a _____________ for the misconduct described in paragraph (a).

That by signing this Agreement, __________is waiving right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

That _________is freely and voluntarily agreeing to these conditions. ___________has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. __________understands this Agreement is an alternative form of discipline and is fully voluntary on __________part.

That this Agreement, including the admitted misconduct and original penalty (_____), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

That should __________fail to comply with any terms of this Agreement, the original _________will be imposed immediately, and consistent with the provisions of Article 38, Section H (7), _________may only grieve whether or not a violation of this Agreement occurred; __________ may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this Agreement constitutes the complete understanding between the IRS, NTEU, and __________. No other promise or agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

That Mr. Smith did indeed misuse his Citibank Credit Card.

To write a paper consisting of at least 5 type-written double-spaced, 8 1/2 by 11 inch pages, on appropriate use of government credit cards and the impact to the Service of their misuse, to be delivered to me no later than 7 calendar days from the date Mr. Smith signs this Agreement.

That the alternative discipline listed in paragraph (b) is in lieu of a 1-day suspension for the misconduct described in paragraph (a).

That by signing this Agreement, Mr. Smith is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, any appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

That Mr. Smith is freely and voluntarily agreeing to these conditions. Mr. Smith has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. Mr. Smith understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

That this Agreement, including the admitted misconduct and original penalty (1-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

That should Mr. Smith fail to comply with any terms of this Agreement, the original 1-day suspension will be imposed immediately and consistent with the provisions of Article 3, Section H (7), Mr. Smith may only grieve whether or not a violation of this Agreement occurred; Mr. Smith may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this Agreement constitutes the complete understanding between the IRS, NTEU, and Mr. Smith. No other promise or agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

That he created a disturbance in his work area and caused an interruption to his work unit's production by arguing loudly with a fellow employee.

(EMPLOYEE) will donate sixteen (16) hours of annual leave to the IRS Leave Bank no later than 10 calendar days from the date he signs this Agreement. (EMPLOYEE) also agrees to participate in anger management counseling with an Employee Assistance Program counselor. If referred for additional counseling he will complete the counseling program at his own expense.

That the penalty listed in paragraph (b) is an alternative to (EMPLOYEE) receiving a 2-day suspension for the misconduct described in paragraph (a).

That by signing this Agreement, (EMPLOYEE) is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Negotiated Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

By signing this Agreement, (EMPLOYEE) waives all rights and claims under the Age Discrimination in Employment Act (ADEA of 1967, as amended, as to the above-referenced matter. To ensure compliance with the requirements of the Older Workers Benefit Protection Act (OWBPA), 29 U.S.C. §626(f), by signing this Agreement, (EMPLOYEE) agrees that he/she:

(1) understands that this waiver is part of this Agreement;

(2) has read and understood this Agreement;

(3) intends to waive any and all rights and claims under the ADEA as to all matters which in any way relate to or arise from the instant matter, occurring prior to Employee's execution of this Agreement;

(4) does not waive any rights or claims that may arise after the date that this Agreement has been executed;

(5) is waiving rights or claims in exchange for valuable consideration in addition to anything of value to which Employee is already entitled in the absence of a waiver;

(6) has been advised to consult with an attorney before signing this Agreement;

(7) has been given a period of twenty one (21) calendar days within which to consider this Agreement, with the twenty one (21) calendar day period beginning on insert date Agreement given to the employee; and

(8) has been given a period of seven (7) calendar days following his/her execution of the Agreement to revoke this Agreement, and the Agreement shall not become effective and enforceable until the revocation period has expired.

f) That (EMPLOYEE) is freely and voluntarily agreeing to these conditions. He has had ample time to consider the conditions of this Agreement and was advised and represented by a Union steward during all discussions. (EMPLOYEE) understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

g) That this Agreement, including the admitted misconduct and original penalty (2-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

h) That should (EMPLOYEE) fail to comply with any terms of the Agreement; the original 2-day suspension will be imposed immediately and he may be subject to further discipline for the additional offense. Should such an offense occur, consistent with the provisions of Article 38, Section H (7), (EMPLOYEE) may only grieve whether or not a violation of this Agreement occurred; he may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this Agreement constitutes the complete understanding between the IRS, NTEU, and (EMPLOYEE). No other promise or Agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of disclosure to responsible Management and/or Union officials who have a business need to know such information.

(1) A detailed description of the alternative discipline,

(2) A statement of the penalty for which the alternative agreement is a substitute,

(3) A statement of the misconduct,

(4) A statement admitting to the misconduct, and

(5) A statement waiving all oral and/or written replies, grievance, appeal, and complaint rights in any forum.

That __________ did ___________________

To ______________no later than _______calendar days from the date ________signs this Agreement.

That the Alternative Discipline listed in paragraph (b) is in lieu of a ____________for the misconduct described in paragraph (a).

That by signing this Agreement, __________ is waiving right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

That _________ is freely and voluntarily agreeing to these conditions. _________has had ample time to consider the conditions of this Agreement and confer with a representative of __________ choosing. ___________understands this Agreement is an alternative form of discipline and is fully voluntary on _______ part.

That this Agreement, including the admitted misconduct and original penalty (______), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

That should ______________fail to comply with any terms of this Agreement, the original ___________ will be imposed immediately and _______ may only grieve whether or not a violation of this Agreement occurred; _____________ may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this agreement constitutes the complete understanding between the IRS and __________. No other promise or agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in the Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.

That Mr. Smith did indeed misuse his Citibank Card.

To write a paper consisting of at least 5 type-written, double-spaced, 8 1/2 by 11 inch pages, on appropriate use of government credit cards and the impact to the Service of their misuse, to be delivered to me no later than 7 calendar days from the date Mr. Smith signs this Agreement.

That the alternative discipline listed in paragraph (b) is in lieu of a 1 day suspension for the misconduct described in paragraph (a).

That by signing this Agreement, Mr. Smith is waiving his right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

That Mr. Smith is freely and voluntarily agreeing to these conditions. Mr. Smith has had ample time to consider the conditions of this Agreement and confer with a representative of his choosing. Mr. Smith understands this Agreement is an alternative form of discipline and is fully voluntary on his part.

That this Agreement, including the admitted misconduct and original penalty (1-day suspension), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

That should Mr. Smith fail to comply with any terms of this Agreement, the original 1- day suspension will be imposed immediately and Mr. Smith may only grieve whether or not a violation of this Agreement occurred; Mr. Smith may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this Agreement constitutes the complete understanding between the IRS and Mr. Smith. No other promise or agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.

That he/she failed to timely pay his/her government credit card balance for the billing cycles of October 6, 2006 through January 8, 2007.

(EMPLOYEE) will donate eight (8) hours of annual leave to the IRS Leave Bank no later than 10 calendar days from the date he/she signs this Agreement. (EMPLOYEE) will also review IRM 1.32.4, Travel Card Program Handbook and provide an overview of the employee's responsibilities at the Territory all managers staff meeting by (DATE).

That the penalty listed in paragraph (b) is an alternative to (EMPLOYEE) receiving a Letter of Reprimand for the misconduct described in paragraph (a).

That by signing this Agreement, (EMPLOYEE) is waiving his/her right to pursue any legal and/or administrative appeals on the issues arising from, or related to, this misconduct and chosen penalty, in any forum. This includes, but is not limited to, an appeal to the Merit Systems Protection Board (MSPB), Equal Employment Opportunity Commission (EEOC), Agency Grievance Procedure, Alternative Dispute Resolution Program, FLRA, or any other court of law or administrative decision-maker.

By signing this Agreement, (EMPLOYEE) waives all rights and claims under the Age Discrimination in Employment ACT (ADEA) of 1967, as amended, as to the above-referenced matter. To ensure compliance with the requirements of the Older Workers Benefit Protection Act (OWBPA), 29 U.S.C. §626(f), by signing this Agreement, (EMPLOYEE) agrees that he/she:

That (EMPLOYEE) is freely and voluntarily agreeing to these conditions. He/she has had ample time to consider the conditions of this Agreement and confer with a representative of his/her choosing. (EMPLOYEE) understands this Agreement is an alternative form of discipline and is fully voluntary on her part.

That this Agreement, including the admitted misconduct and original penalty (Letter of Reprimand), may be relied upon to support and/or enhance any future disciplinary actions/penalties.

That should (EMPLOYEE) fail to comply with any terms of this Agreement, the original Letter of Reprimand will be imposed immediately and he/she may be subject to further discipline for the additional offense. Should such an offense occur, (EMPLOYEE) may only grieve whether or not a violation of this Agreement occurred; he/she may not grieve the original penalty.

That the terms of this Agreement will not be cited as precedent, nor will this Agreement serve as the basis to seek or justify similar terms in any future case.

That this Agreement constitutes the complete understanding between the IRS and (EMPLOYEE). No other promise or Agreement shall be binding unless signed by all parties.

That the facts of this Agreement and all terms contained herein shall be kept confidential. Disclosure of information contained in this Agreement to anyone is explicitly prohibited with the exception of responsible Management who have a business need to know such information.