1.4.12. Senior Commissioner’s Representatives Roles in Management of IRS Field and Headquarters Offices

(1) As part of the Restructuring and Reform Act of 1998, SCRs and AOs were assigned to serve as the Head of Office in local cross-functional labor relations matters and IRS interests in interagency affairs as well as coordinate local administrative programs in headquarters and field offices. No changes to SCR roles and responsibilities were proposed in the Taxpayer First Act of 2019.

(2) The list of roles was first described in a memorandum from the Deputy Commissioner of Internal Revenue, entitled Role of the Senior Commissioner’s Representatives dated November 20, 2001, and included Office Closing authority. This memo specified that the SCRs have the right to delegate certain authorities and decisions across business units.

(3) A second memorandum from the Deputy Commissioner for Operations Support, entitled Senior Commissioner Representatives dated October 28, 2003, specified that the SCRs are to be the Administrative Heads of Office for emergency response and other cross-functional responsibilities, with the aim of reducing administrative burden. This enables the IRS to ensure employee safety, protect Service property, and provide continuity of operations.

(1) Delegation Order 6-7 (formerly DO-258), IRM 1.2.2.7.6 Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations.

(2) 2022 National Agreement with definition in Article 1 Section 2 and specific requirements in Articles 27, 41, and 46.

(3) Agreement for the SCRs to handle large scale incidents at the campuses: Campus Mgmt Implementation Memo-Signed Oct2020.pdf Memorandum for Field Senior Commissioner’s Representatives Wage and Investment Campus Stakeholders dated October 20, 2020.

(1) Chief, Business Continuity Operations Officer (BCO) is the executive with oversight over all Incident Management and Continuity Functions:

1. Is designated as the IRS Continuity Coordinator;

2. Is the Chair of Incident Management and/or Continuity of Operations Executive Steering Committees;

3. Ensures compliance with all applicable laws, guidance, and procedures related to incident management;

4. Approves final Incident Management Team (IMT) After-Action Reports;

5. Is ultimately responsible for compliance of audits.

(2) Director, Senior Commissioner’s Representatives and Continuity of Operations (SCR-CO) is the program manager with oversight over Senior Commissioner’s Representatives, Field Operations, and Continuity of Operations, and:

1. Coordinates various cross functional activities;

2. Acts as Area Incident Commander (Ensures compliance with all applicable laws, guidance, and procedures; ensures participants in emergency response are trained; and ensures completion of After-Action Report from IMT).

(3) Field Operations (FO) Manager is responsible for SCR Field Operations, including cross-area issues and incidents, and:

1. Is the contact for issues with other service provider Business Units;

2. Develops uniform policies for Servicewide implementation of Field Operations activities;

3. Develops standards and training for SCRs and AOs.

(4) Senior Commissioner’s Representatives (SCRs) are responsible for administrative operations at a cross-functional level, and:

1. Serve all Business Units at field and headquarters offices;

2. Are responsible for program operations including but not limited to, general work environment, local labor management relations, and emergency related events.

(5) Administrative Officers (AOs) have administrative responsibilities:

1. To support activities and services in IRS offices in their designated SCR geographic area of coverage;

2. Are the SCR's representative for identifying, coordinating, and resolving building or geographic area-wide cross-functional issues;

3. Serve as the primary coordinator for cross-functional administrative support activities and initiatives of functional service providers.

(6) Commissioner’s Representatives (CRs):

1. Are local to a POD;

2. Have collateral duty to regular assignments;

3. Act as Incident Commander (IC) until the SCR takes control.

(1) SCR Field Operations maintain and report on the program goals and measures described below. Summaries of these counts are reported quarterly to the Director SCR-CO and the Chief, Business Continuity Operations Officer.

(2) Quarterly reports measuring the effectiveness of program responsibilities are collected on average customer satisfaction scores and rates generated by surveys at SCR related meetings and programs.

(3) Engagement with customers is measured by counting the number of events and attendees:

1. Horizontal Communication meeting attendance;

2. Timely resolution of Labor Relations (LR)/Formal Article 15 and 47 cases;

3. Leadership coordination activities per event;

4. Cross-functional coordination activities per event.

(4) Head of Office Responsibilities is measured by counts of:

1. Formal Labor Relations - Articles 15 and 47;

2. Formal Labor Relations - All other (excluding Articles 15 and 47);

3. Formal Labor Relations - Arbitration/Impasse;

4. Informal Labor Relations;

5. Incident Management - Major events;

6. Incident Management - Other events;

7. Business Continuity/Incident Planning Support;

8. National Labor-Management Relations Committee meetings;

9. Federal Executive Board/Federal Executive Association Meetings;

(5) Service Provider Responsibilities are measured by counts of:

1. FMSS support activities;

2. HCO support activities;

3. IT support activities;

(1) Administrative Head of Office - Cross-functional role of SCRs for a variety of issues, including but not limited to, emergency situations and labor relations.

(2) Area Incident Commander - The Incident Commander if the incident crosses multiple SCR areas.

(3) Business Unit - Single unit of organization within IRS centered around specific processes or types of taxpayers. Chiefs/Commissioners of business units report to one of the Deputy Commissioners or directly to the Commissioner.

(4) Continuity - Synonymous with Business Resumption. This is covered by IRM 10.6.1 Overview of Continuity Planning and IRM 10.6.4 Incident Management Plan.

(5) Cross-functional issue - Any event or action which involves more than one Business Unit.

(6) Designated Official - Is the highest-ranking official of the primary occupant agency of a federal facility, or alternatively, a designee selected by mutual agreement of occupant agency officials.

(7) Emergency Operations Center - The central command and control facility where the IMT meets to manage and/or coordinate response and recovery operations. May be physical or virtual.

(8) Emergency Situation - Any potential endangerment of IRS employees or disruption to IRS processes, whether during working hours or directly affecting IRS employees or facilities. OEP guidelines are to be followed in an emergency situation.

(9) Incident - An occurrence or event, natural or man-made, that requires a response to protect life or property.

(10) Incident Commander - Individual directly responsible for management of an incident.

(11) Incident Management Plan - Plan that focuses on the command and control, coordination & communications activities, and management of a disruption at any IRS site. See IRM 10.6.4 Incident Management Plan.

(12) Office Closure - Responsibility of the SCRs and follows IRM 6.610.1.3.2 Emergency Dismissals and Office Closures. This involves directing Telework or granting Administrative Leave. This is delegated to the SCRs by IRM 6.630.4 Administrative Leave for the employee’s Post of Duty (Facility where IRS employees are assigned to work).

(13) Senior Commissioner’s Representatives - The SCRs serve as the Head of Office in local cross-functional labor relations matters and IRS interests in interagency affairs as well as coordinate local administrative programs. SCRs also direct activities in critical emergencies service-wide ensuring business continuity plans are in place and followed during incidents.

(14) Service Provider Business Unit - Other Business Units in the Deputy Commissioner Operations Support such as Human Capital Office (HCO), Facilities Management and Security Services (FMSS), Equity, Diversity, and Inclusion (EDI), and Information Technology (IT), with which Field Operations works to reduce administrative issues.

(1) The following acronyms are used throughout this document:

(1) IRM 6.610.1.3.2, Emergency Dismissals and Office Closures.

(2) IRM 6.630.4  Administrative Leave, Investigative Leave, Notice Leave and Weather and Safety Leave (WSL).

(3) IRM 6.711.1.9.3, Institutional Grievances.

(4) IRM 10.2.9, Occupant Emergency Planning.

(5) IRM 10.6.1, Continuity Operations Program, Overview of Continuity Planning.

(6) IRM 10.6.7 Emergency Notification System (AtHoc).

(7) Delegation Order 6-7 (formerly DO-258), IRM 1.2.2.7.6 Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations.

(8) Delegation Order CoS-1-1-1 Order to Allow Designation of Commissioner's Representatives (CRs).

(1) The DESIGNATED OFFICIAL (DO) is the highest-ranking official of the primary occupant agency of a Federal facility, or alternatively, a designee selected by mutual agreement of occupant agency officials (see 41 CFR § 102-71.20).  At the IRS, a Commissioner’s Representative (CR) and Alternate Commissioner’s Representatives (ACR) are appointed by the Senior Commissioner’s Representative (SCR), with the concurrence of the appropriate business unit leadership, for each post-of-duty (POD) within the SCR’s geographic area. The CR (collateral duty) is responsible for emergency management issues relating to the imminent health, and the security and safety of IRS employees in their POD. The CR is not responsible for routine building, space, or other administrative issues.  In federal buildings where IRS is the lead agency, the IRS assumes the role of designated official.   As DO, the on-site SCR, designated Administrative Officer or appointed business unit leader assumes this leadership role regarding emergency management issues at that facility, working with leadership and staff for all agencies at that location.  When IRS is not the lead agency, the CR represents the IRS and works with the DO and leaders from other agencies.

(2) The definition of Designated Official is found in IRM 10.2.1.3 Physical Security and above. The definition above expands and augments IRM 10.2.1.3.3 to accommodate unique circumstances in each POD.

(3) Where SCRs, AOs, or CRs are the Designated Officials, the DO shall:

1. Make the decision to activate the OEP based upon the best available information including an understanding of local tensions, the sensitivity of target agency(ies), and  previous experience with similar situations;

2. Seek advice as needed prior to activation of the OEP from the GSA Director of Facilities, the appropriate FPS Official, and from Federal, State, and local law enforcement agencies;

3. When immediate danger to persons or property exists, such as fire, explosion, or discovery of an explosive device (not including bomb threat), evacuate or relocate occupants in accordance with the OEP without consultation by sounding the fire alarm system or other appropriate means;

4. Initiate activities to prepare occupants for emergencies and inform them of response procedures

5. Provide the Media Specialist with all pertinent information regarding emergencies;

6. Be a member of the OEP notification system and have phone numbers list in his/her possession at all times during normal duty hours;

7. Provide incident information to GSA Field Office, and others as requested.

(1) SCRs and AOs will visit PODs within their geographic areas both regularly and as needed, subject to funding availability.

(2) This gives the SCRs and AOs the opportunity to build positive relationships.

(3) The goal of these visits is to ensure effective incident and emergency response, enhance the quality of work environment, and establish lines of communications.

(4) The purpose of the regular visits is to proactively identify issues and concerns.

(5) Ad hoc meetings may include:

1. Incident Commander activities;

2. Commissioner’s Representatives and alternates;

3. Employee support functions;

4. NTEU, Management, and all-employee meetings;

5. Commissioner visits;

6. Training;

7. Committees;

8. Other issues as needed including emergencies.

(6) SCRs and AOs should use the most cost-efficient mode of transportation available.

(7) Post-visit documentation should include any issues, decisions, and post-visit follow-ups.

(1) The SCR leads the IRS emergency response to incidents affecting field offices and employees. Incidents may include inclement weather; power outages, or natural or human-made disasters. During an incident, the SCR evaluates health, safety, and security conditions to determine whether an office should be closed and for what duration.

(1) The SCR is the lead management official in a geographic area responsible for bargaining with NTEU as well as handling cross-functional institutional grievances and unfair labor practice (ULP) filings. The SCR is involved in:

1. Grievances;

2. Mandatory meetings;

3. Modified National Bargaining.

(1) As Head of Office, the SCR is the lead management official representing IRS and maintaining relationships with other local federal agencies in their assigned geographic area. The SCR represents local IRS offices on a variety of local federal boards, committees, and at multi-agency activities:

1. Federal Executive Boards (FEB), Federal Executive Associations (FEA), and other federal community meetings and events: The SCR may serve as Chair, Vice-Chair and/or member of the FEB or FEA. The SCR leads IRS executives and managers in required actions to implement FEB/FEA policies and decisions. The SCR may solicit volunteers from the business units for assistance with FEB sponsored events (example: Public Service Recognition Week (PSRW);

2. Combined Federal Campaign (CFC): The SCR is the IRS Head of Office representing IRS in local campaigns and solicits resources to serve as loaned executives and/or keyworkers, and may participate in a variety of roles in the Local Federal Coordinating Committee (LFCC);

3. GAO and TIGTA Audits: The SCR is the local point-of-contact to coordinate logistics and communications when Government Accountability Office (GAO) or Treasury Inspector General for Tax Administration (TIGTA) are conducting cross-functional or cross-organizational audits at IRS field offices where SCR-CO is the lead for the audit.

(1) The authority to make the final decision on local cross-functional administrative matters has been designated to the SCR. The SCR is the:

1. Lead management negotiator for cross-functional activities such as space projects. The SCR plays a key role with the implementation of projects through both formal and informal negotiations;

2. IRS leader responsible for hearing and making final decisions on cross-functional institutional grievances, and may be delegated to hear cross-functional mass grievances on behalf of the executive who received the grievance;

3. Facilitator or mediator to resolve local cross-functional challenges between business units. The SCR has final decision authority;

4. Official point of contact for executives and management seeking help with problem resolution on local cross-functional administrative matters.

(1) The SCR is the Head of Office and lead management official in their geographic area engaged with local executives, dignitaries, and points-of-contact for dignitary visits. The SCR leads local logistical arrangements working directly with contacts on the Commissioner’s Chief of Staff; Deputy Commissioner Services & Enforcement/Deputy Commissioner Operations Support (DCOS/DCSE) staff; Treasury Secretary staff; IRS Oversight Board members; Senators and Representatives (Congress); and foreign tax officials.

(2) The SCR is responsible for the local coordination and communications for Commissioner/Deputy Commissioner visits to any PODs in the SCR’s geographical area. The SCR works with the Office of the Commissioner to plan these visits. The SCR organizes all logistics, which may include:

1. Scheduling meetings and town halls with employees, managers, executives, and NTEU;

2. Organizing focus groups;

3. Preparing a briefing document;

4. Arranging tours;

5. Assisting business units with coordinating special presentations;

6. Developing the itinerary;

7. Issuing all-employee communications; and

8. Escorting the Commissioner/Deputy Commissioners during their visit.

Note: The SCR also works with the Office of the Commissioner in coordinating virtual town halls with employees and managers.

(3) The SCR will support the business units, as needed and requested, when dignitaries visit.

(1) The SCR is responsible for various workplace activities and initiatives, including outreach and education to employees, and acting as liaison to other Operations Support Functions.

(2) The SCR promotes a sense of IRS community by coordinating local community events. Examples: Public Service Recognition Week (PSRW), Geographic Leadership Community (GLC), Combined Federal Campaign (CFC), Feds Feed Families (FFF).

(3) Each SCR works with managers and executives in their geographic area to coordinate delegated responsibilities and collateral duties, as necessary. Examples: CRs, ACRs, OEP team members, Automated External Defibrillator (AED) responders, CFC Coordinators, and CFC key workers.

(1) The SCR solicits and appoints CRs and ACRs for every POD. The SCR provides overall support and minimizes administrative burden on the CR/ACR by:

1. Providing training for each new CR/ACR;

2. Holding annual refresher training for experienced CRs/ACRs;

3. Ensuring employees, managers, and OS service providers do not assign non-emergency duties to the CRs;

   Note: If this occurs, the CR/ACR should contact the SCR staff.

   
   

4. Assuming responsibility for resolving unusual/difficult issues;

5. Delegating incident management communication to the AO, including updating the AtHoc and/or IRS Emergency Hotline; preparing communications for employees, remote managers, and leadership; and submitting the Situation Awareness Management Center (SAMC) report.

(2) The CR/ACR position is typically a voluntary collateral assignment held by the most senior manager/management official or non-manager in locations without on-site managers. If there are no volunteers the SCR will appoint a CR/ACR. Selections are made with the agreement of the CR’s/ACR’s business unit (next level approval). There are no specific terms of assignment as CR/ACR, but all on-site business units should share in this collateral responsibility. CI Special Agents, if available, should be first choice. In addition, the SCR should keep in mind candidate suitability for the roles listed in IRM 1.4.12.3 Roles of the CRs and ACRs.

(3) Due to the number of PODs in a geographical SCR area, the AO is the CRs primary liaison with the SCR. When an AO is on-site, the SCR may designate the AO as the CR.

(4) Campus SCRs retain the SCR title and associated responsibilities for all campus incidents except when an IMT is activated, at which time the Field SCR becomes Incident Commander (IC). During implementation of an IMT the Campus SCR relinquishes the IC role and resumes their Director responsibilities during the event as defined by their BU’s Continuity Plan.

(1) The CR is the initial Incident Commander (IC) and local point of contact for emergencies that affect their assigned office. These incidents can include inclement weather, imminent threats to employee safety, health, and security, or adverse impact to the facility (power outage, floods, fire, etc.). As the initial IC, the CR:

1. Provides leadership in an emergency;

2. Makes decisions that ensure employee safety using the OEP;

3. Contacts the SCR for guidance as soon as feasible;

4. Transitions the IC role to the SCR as soon as the SCR can take control of the incident.

Note: In some instances, the SCR may not arrive on site but will take command of an incident remotely.

(1) The CR is responsible for advising the SCR or AO when local conditions may affect IRS office operating status. These conditions can include severe weather, power or HVAC outages, and activity at or near the POD (protests, criminal activity). Typically, the CR is the initial source of information about incidents affecting their POD. Timely, thorough, and accurate input from the CR is critical.

(2) For weather related issues, the CR may provide information on local weather, road conditions, and operating status of other government offices. The CR uses a variety of resources including local media, weather-related web sites, contacts at nearby federal agencies, and recommendations from local FEBs (if available).

(3) The CR is expected to consult with the SCR on all incidents. However, per Delegation Order 6-7, if imminent health and safety issues exist at their assigned POD, the CR has the authority to evacuate employees, and if necessary, close the office not to exceed one workday, in accordance with applicable statutes, executive orders, regulations, and policies.

(4) Once the SCR makes a decision to close an office, the AO will prepare communications for employees, remote managers, and leadership through the current IRS notification systems. This may include AtHoc, the IRS Emergency Hotline, or other systems as needed. The AO will also prepare the SAMC report.

(5) HaP and Remote employees will receive relevant notifications. See IRM 10.6.7 Emergency Notification System (AtHoc) for more details.

(1) FMSS has responsibility for creating, maintaining, and updating OEPs. See IRM 10.2.9, Occupant Emergency Program for more information.

(2) An OEP provides emergency procedures for the protection of life and property in a specific POD. It includes emergency contacts and lists responsibilities for all POD employees during an emergency.  An OEP provides guidance and direction in case of a fire, a weather emergency, a HAZMAT event, a bomb threat, active shooter, and other emergencies that might occur.

(3) In an incident the CR is responsible for activating the OEP. The CR also activates the OEP when leading drills at their POD, including evacuation and shelter in place drills.

(4) The CR must maintain a copy of the OEP for their POD and notify FMSS and the AO when there are changes in contact information.