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Article 12
Performance Appraisal System

Section 1 Applicability

This Article is intended to be interpreted and applied in a manner consistent with 5 U.S.C. Chapter 43, 5 CFR Part 430 and 5 U.S.C. §9508.

Section 2 Definitions

• A. Annual Rating/Annual Rating of Record--a written record of the appraisal of each critical job element and the overall performance rating. Annual ratings are prescheduled ratings of record and are generally issued once a year. Ratings of record are the official documentation for personnel actions such as within-grade increases, career ladder promotions, successful completion of probationary period, reductions in force, and adverse performance based actions, absent acceptable substitutes in accordance with Government-wide regulations. These are based upon summary level ratings, i.e., an overall rating of performance.

• B. Appraisal--the act or process of reviewing and evaluating the performance of an employee against the described performance standard(s).
• C. Critical Job Element (CJE)--a component of an employee's job that is of sufficient importance that performance below the minimum standard established by the Employer would result in unacceptable performance in the employee's position.
• D. Evaluative Recordation--a supervisor's record of indications of performance which forms the foundation for employee development, performance improvement, and/or a summary rating of record, which may have an impact on personnel actions affecting the employee, including the written results of workload or progress reviews. In the case of a monitored contact, the evaluative recordation is the written record of the contact, not the audio or visual recording. Evaluative recordations also include progress reviews as defined in subsection 2L below. However, in no case will the Employer use measures of program effectiveness to evaluate or appraise an individual employee.
• E. Performance Appraisal--the Employer's written assessment of an employee's work performance for purposes of all personnel actions, including, for example, ratings of record (including annual appraisals), summary departure ratings, departure appraisals, promotion appraisals, and revalidated appraisals.
• F. Performance Aspect--a portion of the performance standard.
• G. Performance Standards--the expressed measure of the level of achievement established by the Employer for the duties and responsibilities of a position or group of positions.
• H. Revalidated Appraisal--an appraisal for a journey level or above employee in at least the second year of his or her position who receives a rating of record for the current appraisal period that is identical to the rating of record received for the previous period. Identical, in this regard, means the ratings for all aspects and CJEs remain the same as the previous rating. Appraisals may be revalidated indefinitely.
• I. Tax Enforcement Results--tax enforcement results are the outcome produced by an IRS employee's exercise of judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws. Examples of tax enforcement results include a lien filed, a levy served, a seizure executed, the amount assessed, the amount collected and a fraud referral. Tax enforcement results do not include quantity measures and data derived from a quality review or from a review of an employee's or a work unit's work on a case, such as the number or percentage of cases in which correct examination adjustments were proposed or appropriate lien determinations were made.
• J. Records of Tax Enforcement Results--records of tax enforcement results are data, statistics, compilations of information or other numerical or quantitative recordations of the tax enforcement results reached in one or more cases, but do not include tax enforcement results of individual cases when used to determine whether an employee exercised appropriate judgment in pursuing enforcement of the tax laws based upon a review of the employee's work on that individual case.
• K. Quantity Measures--Quantity measures consist of outcome-neutral production and resource data that does not contain information regarding the tax enforcement result reached in any case that involves particular taxpayers. Examples of quantity measures include, but are not limited to (1) cases started; (2) cases closed; (3) work items completed; (4) customer education, assistance, and outreach efforts completed; (5) time per case; (6) direct examination time/out of office time; (7) cycle time; (8) number or percentage of overage cases; (9) inventory information; (10) toll-free level of access; and (11) talk time.
• L. Progress Review--a review of an employee's work based on the supervisor's observation of measurable behaviors related to the critical job elements and performance standards of a position. All employees will receive at least one (1) progress review, if not more, as part of an annual evaluation process, usually about six (6) months before the end of the rating cycle. However, in no case will the Employer use measures of program effectiveness to evaluate or appraise an individual employee.
• M. Merit Promotion Appraisal (MPA)--an appraisal prepared for an employee applying for a position where the employee does not have any rating of record or MPA as of the closing date of the vacancy announcement (e.g., newly hired employee who has met the minimum appraisal period requirements). This merit promotion appraisal is to be used for all merit promotion announcements until the employee receives a rating of record.
• N. Departure Appraisal--a performance appraisal prepared when either the supervisor or employee moves from a permanent or temporary assignment to another permanent or temporary assignment. The employee's performance must have been observed under a signed performance plan for at least sixty (60) days to be ratable.
• O. Performance Plan--the document that communicates to the employee what performance is expected in the job and what the employee will be rated against for performance appraisal purposes for the employee's appraisal period. The performance plan is the assigned CJEs, performance aspects, and the Retention Standard for the Fair and Equitable Treatment of Taxpayers.

Section 3 Critical Job Elements and Performance Standards

• A. The Employer has determined the following:
  • 1. pursuant to 5 U.S.C. §9508 and 5 U.S.C. §4302, performance standards must, to the maximum extent feasible, permit the accurate evaluation of job performance on the basis of objective criteria related to the positions in question;
  • 2. to the maximum extent feasible, performance standards must be specific, observable and measurable;
  • 3. the performance standard, through its description of the goal in terms of quality, efficiency or timeliness, must provide a clear means of assessing whether objectives have been met; and
  • 4. it will not use critical job elements and standards that impose absolute or unreasonable standards unless authorized by law.
• B. Forced Distribution The Employer has determined that it will not prescribe a distribution of levels of ratings for employees covered by this Agreement.
• C. New Rating Levels The Employer has determined to write critical job elements and performance standards at the fully successful level and at a level above and at a level below the fully successful level. The Union will be afforded the opportunity to bargain impact and implementation before new critical job elements and standards go into effect.

Section 4 Performance Appraisals

• A.
  • 1. Employees will receive performance appraisals annually using Form 6850-BU. Annual ratings will be issued on a monthly basis between October and June. The ending date for an employee's annual rating period shall be based on a month determined by the last digit of the employee's Social Security Number (SSN) (Exhibit 12-1).
  • 2. For employees assigned to measured rating plans, annual ratings will be issued on a quarterly basis by January 31, April 30, and October 31 based on Social Security Number (e.g., appraisals through December 31 are due January 31). The ending date for an employee's annual rating period shall be based on the last digit of the employee's Social Security Number (SSN) (Exhibit 12-2).
  • 3. If an employee changes from one (1) permanent position to another during the last sixty (60) days of the appraisal year, the departure appraisal becomes the rating of record for the appraisal period.
  • 4. The Employer has determined the following:
    • (a) if the supervisor permanently departs his or her position, a departure appraisal must be prepared for all employees reporting to that supervisor that have met the minimum appraisal period for their position. The new supervisor will then use the departure appraisal as appropriate in preparing a rating of record when the employee's appraisal period ends;
    • (b) if the supervisor permanently departs his or her position during the last sixty (60) days of the employee's rating period, the departure appraisal becomes the rating of record; and
    • (c) if the supervisor temporarily departs for a position during the last sixty (60) days of the employee's appraisal period, that supervisor will be responsible for preparing the rating of record.
  • 5. A departure appraisal that does not become a rating of record constitutes a recordation and cannot be grieved until used in an annual rating unless the departure appraisal is used to disadvantage the employee (e.g., deny an overtime opportunity or suspend Flexiplace or AWS).
  • 6. The Employer has determined that when a rating of record cannot be prepared at the time specified in the plan, the appraisal period shall be extended for the amount of time necessary to meet a reasonable minimum appraisal period at which time a rating of record shall be prepared. The employee's existing rating will be used as the next annual rating until the new appraisal is prepared. The annual rating period date will remain as established regardless of within-grade increases, promotions, and any other actions whether temporary or permanent.
  • 7. The Employer has determined that the employee will use his or her annual rating of record prepared in accordance with this Article for merit promotion as described in Article 13. If the employee does not have an annual rating of record for the current appraisal period, the employee will use his or her most recently completed annual rating of record prepared within the last four (4) years for merit promotion purposes. The procedures for using annual ratings of records in other personnel actions may be found in other articles of this Agreement (e.g., RIF, Article 19, subsection 6B).
  • 8. In the event that the employee has no previous annual rating of record, the supervisor or designee will prepare a merit promotion appraisal on Form 6850-BU as long as the employee has served at least sixty (60) days on a signed performance plan. This merit promotion appraisal is to be used for merit promotion purposes until the employee receives a rating of record.

• B.
  • 1. The Employer has determined that annual ratings/annual ratings of record and merit promotion appraisals will be prepared and recommended by employees' immediate supervisors of record (those who are immediately responsible for the employees' work and who assign, review and evaluate the employees' work). The Employer has determined that bargaining unit employees (e.g., Leads), may report to a supervisor what they have observed involving the performance of workload assigned to the employees of their work group. However, since bargaining unit employees do not have access to performance data (e.g., EPFs), such employees will not prepare or recommend any part of an appraisal unless the conditions in subsection 4B3 are met regarding acting supervisors.
  • 2. Ratings of record will be prepared within thirty (30) days of the end of the month in which the appraisal is due. Upon request, the Employer will provide the local affected chapter a list showing the names and locations of the employees whose annual ratings are overdue by more than sixty (60) days.
  • 3. The Employer has determined that in a competitive action, if the immediate supervisor of record preparing the appraisal to be used in ranking the applicants is to be considered for a vacant position for which the employee is also being considered, the appraisal will be made by the next higher level supervisor. In the event that the immediate supervisor is an acting supervisor, that is, a bargaining unit employee who has been designated to act as a supervisor, but who has not been in a managerial capacity sixty (60) days or more, the appraisal will be made by the next higher level supervisor.
  • 4. Annual ratings/annual ratings of record when used will reflect the employee's performance for the full annual appraisal period unless the information necessary to make such an appraisal is not available. The employee's annual appraisal will not reflect performance between the end of the month in which the employee's appraisal cycle ended and when the appraisal was given to the employee. Ratings for periods of time which are less than the full annual appraisal period will be so noted. However, annual ratings/annual ratings of record must be postponed or delayed as required in 5 CFR Parts 430 and 531.
  • 5. During the final thirty (30) days of an employee's annual appraisal period (or as otherwise agreed upon), the employee may prepare a written self-assessment on a form to be provided by the Employer to submit for their supervisor's consideration.
  • Subject to the right to assign work, any employee who chooses to prepare such assessment shall be granted a reasonable amount of administrative time, not to exceed four (4) hours to do so, and shall submit that self-assessment to his or her immediate supervisor by no later than the last workday of his or her annual appraisal cycle. The self-assessment will be limited to four (4) pages in length. Employees who wish to do self-assessments will be given appropriate guidance on how to write self-assessments.
    • (a) The Employer will maintain a Web-based tutorial (as well as a comparable paper-based version for employees who do not have access to the Employer's Intranet) to help employees prepare self-assessment of their performance.
    • (b) Employees will be afforded a one-time opportunity to complete the tutorial on administrative time, at an appropriate time to be determined by their immediate supervisor. However, employees may take the tutorial any number of times on their own time.
  • 6. If the supervisor rejects an employee's self-assessment, the supervisor or designee will meet with the employee and explain his or her reason.
  • 7.
    • (a) In addition to the appraisals that are due based on the above requirements, an employee may request that another appraisal for merit promotion purposes be prepared if it has been more than 180 days since his or her last annual appraisal, he or she is applying for a position, and he or she has received a mid-year progress review that indicates that the employee is performing at an overall rating level one level higher (e.g., Exceeds Fully Successful versus Fully Successful).
    • (b) If the above conditions are met, an appraisal for merit promotion purposes will be prepared if the current appraisal is to be used in a competitive action and is not valid and indicative of performance. This appraisal does not become the rating of record for the employee and will be used for merit promotion until the next rating of record is issued.
• C. Performance appraisals will be made in a fair and objective manner. They will measure actual work performance in relation to the performance requirements of the positions to which employees are assigned and will be based on a reasonable and representative sample of the employee's work. In selecting cases for review, the Employer will select a reasonable and representative sample of the employee's work. Where work is selected as part of a targeted review, the supervisor must select other non-targeted work in order to achieve an appropriately balanced and representative sample. The Employer

• will supplement the sample with a reasonable amount of work if submitted by the employee.
• D. An employee will be advised each time an appraisal is used in a personnel action, and the employee will be provided a copy upon request.
• E. Performance appraisals will provide for the uniform treatment of all employees in a Division with identical elements and standards and with similar working conditions, with particular attention to employees performing the same job in the same work unit. Emphasis on the work unit does not lessen the Employer's obligation to provide uniformity at the Divisional level.
• F. Supervisors or designees will discuss employees' annual or revalidated appraisals at the time such appraisals are issued to employees.
• G. Employees may make written comments concerning any disagreement with an annual or revalidated appraisal within fifteen (15) workdays of issuance. In the case of any appraisal which will be used in a pending competitive action, written comments concerning disagreements must be submitted within three (3) workdays of issuance. Such comments will be attached to and become part of the appraisal.
• H. The Employer has determined that within the timeframe provided in subsection 4G above, employees will be provided with a reasonable amount of administrative time, not to exceed four (4) hours, to prepare written comments concerning any performance appraisal that becomes the employee's annual rating of record. Such comments will be attached to and become part of the appraisal. Failure to rebut does not indicate employee agreement with the appraisal. Similarly, failure by the supervisor to comment on the employee's rebuttal does not indicate agreement with the employee's comments. It is not necessary or appropriate for a supervisor to prepare additional remarks regarding the employee's comments in that the appraisal constitutes the Employer's stated position.
• I. An employee's initials on a performance appraisal, where the signature is provided for, indicates only that the performance appraisal has been received, not an employee's agreement with the performance appraisal.
• J.
  • 1. The Employer has determined that only time spent performing work related to an employee's critical job elements and standards will be considered in performance appraisals. Authorized time spent performing collateral duties and Union representational functions will not be considered as a negative factor when evaluating any critical job elements. For example, if a Union representative has spent thirty percent (30%) of a work period on official time, annual leave, LWOP or performing Union duties, this fact will be considered in the application of expected performance standards. Additionally, if an employee is performing collateral duties or Union representational functions that result in frequent interruptions of normal work, such factors will be taken into account when evaluating the employee.
  • 2. The Employer has determined that a Union representative working full-time on Union duties, will receive an annual, revalidated or merit promotion appraisal, provided the Union representative has worked enough time to be rated, i.e., performed at least 120 hours of ratable work in an evaluation year. If the minimum period cannot be met, the Union representative will receive a "Not Ratable" (NR) rating. While the parties anticipate that some Union representatives may perform representational duties on a full time basis, they also want to maximize the opportunity for those representatives to perform IRS work. Consequently, each year, these representatives and their supervisors will meet to attempt to identify ways to assign them at least 120 hours of work, which can be performed in a manner consistent with their representational duties. For example, the appraisal could be based upon working an amount of time equal to that which would meet the center learning curve for the position held by the Union representative or the performance of tasks, projects, cases, or other work products/activities which are included in the employee's position description and ratable under one (1) or more critical job elements. If the supervisor and steward cannot agree upon what constitutes 120 hours of ratable time, the steward will need to meet the sixty (60) day minimum appraisal period to receive a rating of record.
• K. In the application of standards to individual employees, the Employer will take into account mitigating factors such as availability of resources, lack of training, mix of work, collateral duties or frequent authorized interruptions of normal work duties.
• L. The process of monitoring performance is ongoing. Therefore, the Employer will counsel employees in relation to their overall performance rating on an as needed basis. Such counseling will normally take place when a supervisor notices a decrease in performance, defined as a drop in the average CJE score and include advice or recommendations on better communicating job requirements and providing additional coaching, monitoring, mentoring, and other developmental activities, as appropriate, to help improve employee performance until the employee shows improvement. Special emphasis should be given to those cases when an employee's performance indicates a decrease in the overall rating (e.g., exceeds fully successful to fully

• successful). Employees at the journey level and above who receive a three (3) in a critical job element for more than three (3) years in a row will be entitled to receive, upon request, a career learning plan. This plan will be jointly established and will identify work assignments and developmental activities which are designed to improve the employee's performance.
• M. In disciplinary actions, performance appraisals, if used to support the actions, may be challenged only in the grievance procedure provided for by this Agreement. In adverse actions or actions taken for unacceptable performance, performance appraisals, if used to support the actions, may be challenged in the grievance procedure or statutory appeals procedure.
• N. All scored performance appraisals must contain a written narrative justification for each score given beyond simply stating that the standards have been met. Normally, this narrative need not exceed two (2) single-spaced typed pages. If no justification is available due to a lack of opportunity to perform in that element or to be observed performing in that element, a "Not Applicable" (NA) will be awarded in lieu of any score. However, if the supervisor decides to award a "4" or "5" in an element and that same score or a lower score was awarded the prior year, no narrative will be required. In these instances the employee may prepare a narrative summary for that element in the same manner as provided in subsection 4B5 above.
  • 1. If the Employer determines that a journey level or above employee in at least the second year of his or her position would receive a Rating of Record for the current appraisal period identical to the Rating of Record received for the previous period, he/she may revalidate that the most recent Rating of Record is valid for performance in the current appraisal period. At least five (5) workdays prior to this revalidation, the employee will be advised by the Employer of the decision. While there is no narrative summary required for revalidation, the supervisor or designee will still conduct a performance discussion with the employee.
    • (a) In these instances, the employee may prepare a narrative summary or self-assessment as provided in subsection 4B5 above, and it will be attached to the revalidated evaluation for all purposes. If the supervisor objects to its accuracy, the supervisor may prepare his or her own full evaluation with narrative. The lack of a full evaluation in response does not indicate the supervisor agrees with the employee's self-assessment.
    • (b) If the revalidated appraisal is to be used for merit promotion, the supervisor or designee must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating.
  • 2. The Employer has determined that an employee's annual appraisal can be revalidated as many times as the supervisor determines that the appraisal is still accurate and reflects the employee's current performance.
  • 3. Explanations or other notes will not be added to the revalidated appraisal. If the supervisor wishes to change the narrative of the existing appraisal, a new appraisal must be prepared.
• O. The fact that an employee assumes new tasks, receives new critical job elements, changes positions, is a trainee, and/or gets promoted to a new position does not create a presumption that his or her performance is only "fully successful." Rather, an employee's performance rating will be based strictly on his or her performance against those critical job elements that apply during the appropriate performance rating cycle. The counseling requirement in subsection 4L above does not apply when the employee is reassigned or promoted to a different series.

Section 5 Rating Scale

• A. The Employer has determined that annual appraisals will be made on Form 6850-BU and will consist of ratings of "5", "4", "3", "2" or "1", on each critical job element. The ratings and definitions, which were established and determined by the Employer, are defined as follows:
  • 1. Outstanding: "5" exceeds all performance aspects of the critical job element;
  • 2. Exceeds Fully Successful: "4" exceeds more than half (1/2) of the performance aspects of the critical job element and meets the other performance aspects;
  • 3. Fully Successful: "3" meets all of the performance aspects;
  • 4. Minimally Successful: "2" fails one (1) performance aspect;
  • 5. Unacceptable: "1" fails two (2) or more performance aspects; and
  • 6. NA (Not Applicable): performance of the duties/responsibilities reflected by the critical job elements and standards has not been observed.
• B. Each performance appraisal will include an overall rating, established and determined by the Employer, as follows:
  • 1. Outstanding: employee is rated Outstanding in more than half (1/2) of the critical job elements and Exceeds Fully Successful in the other critical job elements;
  • 2. Exceeds Fully Successful: employee is rated Exceeds Fully Successful or above in more than half (1/2) of the critical job elements and Fully Successful in the other critical job elements;

• • 3. Fully Successful: employee is rated Fully Successful or above in all of the critical job elements;
  • 4. Minimally Successful: employee is rated Minimally Successful in one (1) or more critical job elements but not Unacceptable in any critical job elements; and
  • 5. Unacceptable: employee is rated Unacceptable in one (1) or more critical job elements.
  • 6. Not Ratable (NR): Employee's performance has not been observed for a minimum of sixty (60) days during the appraisal period or the employee has not received a performance plan for a minimum of sixty (60) days. The NR designation only indicates that the employee was not ratable for the current appraisal period and it is not a rating of record.
• C. In accordance with law, rule and regulation, the Employer will provide the following reports to the Union at the national level by October 1 each year:
  • 1. a report comparing the average CJE scores for the twenty (20) largest occupations during the last appraisal year to the average CJE scores for the previous appraisal year;
  • 2. a report indicating the average CJE score by group for the appraisal year just completed; and
  • 3. a report by Division for the twenty (20) largest occupations showing the distribution of appraisal rating levels by RNOGAD category and number of employees in that category.

Section 6 Receipt and Notice of Elements and Standards

• A. The Employer has determined that first line supervisors will meet with their employees once every twelve (12) months to discuss new or revised critical job elements and standards; however, if the critical job elements have not changed, the supervisor need not meet with journey level and above employees but will communicate that the critical job elements will remain the same for that rating period. These meetings can occur as a group meeting (that is, more than one, or all of the employees, and the supervisor or designee), or as a one-on-one session between an employee and the supervisor or designee. The type of meeting will be decided on a case-by-case basis by the supervisor. Each Union chapter whose bargaining unit members are attending the meeting will be provided reasonable notification and an opportunity to attend the meeting in accordance with the provisions of Article 9. The purpose of these meetings or sessions will be to clarify any questions that the employees have concerning their critical job elements and standards (for example, explanations or examples of what employees must do to perform at the levels above fully successful).
• B. In no event will employees be held accountable or responsible for their critical job elements and standards until they are received by the employees. All aspects of all standards, including numerical standards, procedures, or requirements, referenced in the critical job elements and standards will be communicated to affected employees at the time the employees receive their critical job elements and standards. When an employee is expected to meet a numerical standard that is different from that referenced above, that difference will be communicated in writing. A receipt will be obtained for substantive changes to critical job elements and standards, for example, changes in numbers for organization, function, and program (OFP) codes, changes in written time deadlines, or substantive changes in other written standards. This receipt will identify the changes as well as the effective date of those changes. Each critical job element and each aspect of the element will be numbered and/or lettered for identification purposes. The Employer will inform the employee, at the time the critical job elements and standards are communicated, whether aspects of any critical job elements are to be accorded different weights. All changes in working procedures must be communicated to employees before they can be charged with errors. If instructions were previously in writing, the Employer will issue new written instructions as soon as possible. The Employer has the responsibility of proving that the critical job elements and standards were received by the employees.
• C. Employees will initial and date a receipt for the critical job elements and standards to show when they were received and discussed with the employee. In accordance with 5 CFR §430.204(b)(1), after initial issuance of critical job elements and standards, the critical job elements and standards will be reissued annually, normally within thirty (30) days of the beginning of the appraisal period. The Employer has determined that critical job elements and standards will be based on the requirements of the employee's position. Employees will be evaluated based on a comparison of performance with the standards established for the appraisal period. In addition, for employees covered by the Employer's general performance plans, each time an employee is assigned to a new position, the Employer will communicate the specific critical job elements and performance standards of the position that will apply to the employee. A journey level or above employee must initial and date a receipt even if an annual meeting is not held consistent with subsection 6A. Initialing does not mean the employee agrees with the Employer established critical job elements and standards. This receipt will be maintained by the Employer and will be available to the employees upon request.
• D. Employees permanently assigned to a new position description, new positions or work units with different critical job elements and standards, will be given a copy of those and an opportunity to discuss them with

• the Employer. The Union will be invited to attend these meetings. Union representatives will receive copies at least two (2) workdays in advance of the employees. Employees will be provided time at the beginning of the meetings to read their critical job elements and standards.
• E. Questions left unanswered during the meetings referenced above will normally be responded to within one (1) week of the end of the meeting. Answers to questions raised by or of interest to the entire group will be communicated to the group.
• F. Pursuant to 5 CFR Part 430, when employees are detailed or temporarily promoted and the assignment is expected to last sixty (60) days or more, the Employer will provide the employees with critical job elements and standards as soon as possible (no later than thirty (30) days from the beginning of the assignment). The employees will be rated on the critical job elements for the assignment. These ratings will be considered in deriving the employee's next rating of record.
• G. At the outset of this Agreement and quarterly thereafter, the Employer will inform employees in writing of all computer programs it intends to use to track performance.

Section 7 New and Revised Elements and Standards

• A. As part of the monthly notice procedure in Article 47, subsection 2A, the Union National Office will be provided copies of critical job elements and standards that are new or revised.
• B. If a more than de minimis change occurs to the CJEs or standards, or to the performance expectations needed to meet a particular standard, the Union will be afforded an opportunity to bargain impact and implementation before the critical job elements, standards or performance expectations are put into effect. A request to negotiate must be submitted within fifteen (15) days of receipt of the new or revised standards or performance expectations. Subsequent to implementation, employees will be responsible for the elements and standards when received.
• C. If deletions are made for any reason in critical job elements, performance standards, or the aspects that make up the critical job elements, the Union will be notified, as well as the affected employee(s), but the change will take effect immediately.

Section 8 Use of Statistics

• A. The use of statistics by the Employer for the purpose of rating critical job elements will be in accordance with 26 CFR Part 801. The provisions of 26 CFR Part 801 may be found in Appendix I to this Agreement and were placed there for informational purposes only.
• B. The Employer has determined that it will not use records of tax enforcement results to evaluate employees or to impose or suggest production quotas or goals on employees. Rather, employees will be evaluated according to their CJEs and standards or such other performance criteria as may be established for their positions. Employees who are responsible for exercising judgment with respect to tax enforcement results in cases concerning one or more taxpayers may be evaluated on work done on such cases only in the context of their CJEs and standards.
• C. The Employer has determined that performance measures based in whole or in part on quantity measures will not be used to evaluate the performance of any employee who is responsible for exercising judgment with respect to tax enforcement results.
• D. The Employer and the Union recognize that the Employer has embarked upon a program of automation that will have an as yet undetermined impact on the evaluation of individual employee performance. In recognition of this fact, the Employer will bargain the impact and implementation of any new automated system at the national level affecting employee performance appraisals during the life of this Agreement.

Section 9

• A. Evaluative Recordations The Employer has determined that an evaluative recordation will be furnished to an employee within fifteen (15) workdays of the time the supervisor becomes aware, or should have been aware, of the event which it addresses. If furnished after that time, it may not be used by the Employer. Any material which may have an adverse effect on an employee's appraisal, the maintenance of which is not required by the IRM system and which is not shared with the employee, shall be removed and destroyed. Telephone monitoring evaluative recordation will be conducted in accordance with subsection 9B below.
• B. Contact Recording and Monitored Contacts
  • 1. Evaluative recordations arising from monitored contacts or contact recordings will be the written feedback provided by the Employer, not the actual recording. In the case of a recorded contact, the employee may listen to the recording and rebut in writing (consistent with subsection 9C1 of this Article) the Employer's assessment of the contact. Recordings of contacts that remain in dispute after rebuttal and discussion will be saved by the Employer until the performance appraisal is issued and any resulting litigation is resolved. If a copy of the recorded contact was not retained, and there is an unresolved disagreement, the recordation may not be used by the Employer. Upon request, an employee will be allowed to listen to any recording.

• • 2. If the employee has provided incorrect information to a taxpayer, the Employer will inform the employee as soon as possible. In all other instances, the evaluative recordation will be shared with the employee within fifteen (15) workdays of when the call was received by IRS or the contact was made with the IRS.
• C.
  • 1. The Employer has determined that it will grant the employee a reasonable amount of administrative time to make written comments concerning any disagreement with an evaluative recordation or other review document at any time prior to its use in a performance appraisal or personnel action. Such comments will be attached to and become a part of the appraisal. The supervisor will determine the appropriate time for the employee to prepare the written response based on workload demands. This time will be scheduled no later than three (3) workdays after the receipt of the request for administrative time.
  • 2. Evaluative recordations are not considered ratings of record and therefore are not grievable until used in an annual rating of record unless the recordation is used to disadvantage the employee (e.g., deny an overtime opportunity or suspend Flexiplace or AWS).
• D. When a review of a particular employee's work performance is specifically made by a supervisor above the employee's immediate (or first line) supervisor, and that review produces any negative feedback with respect to that particular employee's performance, the procedural requirements set forth in subsections 9A, 9B and 9C apply. Wherever possible, the employee will be given the opportunity to meet and/or discuss the matter with the higher-level supervisor who provided the evaluative comments.

Section 10 Reopener

If the Employer decides to implement any new system of critical job elements and standards during the life of this Agreement either party may reopen this Article.

Section 11

The parties recognize that automation technologies have enabled some information that is presently stored in paper-based systems to be stored in other systems. If the Employer elects to change its method of storing any information during the term of this Agreement, the Employer may reopen this section at the national level under the provisions of Article 47 of this Agreement.

Section 12 Embedded Quality (EQ)

The use of Embedded Quality data must conform to all provisions of this Article. Furthermore, the Employer has determined the following:

• A. Employees will be evaluated on the performance of their CJEs. The Employer will not use quantitative Embedded Quality Reporting System (EQRS) data (percentages) as the sole basis for performance ratings in each or any critical element. The EQRS system numerical results, and/or pass rate percentages, will not be used to evaluate employees.
• B. Managers and supervisors will not use EQRS data to compare one employee to another, or to suggest that one employee's error rate is too high compared to others in the unit or organization.
• C. Non-quantitative data gathered from reviews completed in EQRS may be relied upon for the basis of a mid-year or annual appraisal. However, supervisors will consider all factors (not just EQRS case reviews) to provide a fair and accurate assessment of the employee's overall performance throughout the rating period.
• D. Supervisors will have the authority to conclude that an employee's performance on a particular case or attribute was acceptable even though a timeframe, guideline or attribute may not have been met.
• E. The Employer will conduct a biannual assessment of existing EQRS attributes and results, at the national program level, to assess the clarity of existing definitions, and to identify systemic barriers to functional program performance. EQRS quality assurance measures with results below seventy-five percent (75%) will be analyzed to identify causes, corrections, impacts, and the Employer will conduct a causal analysis. Changes, corrective actions and other procedures implemented that impact the attribute(s) at issue will be monitored quarterly. The Employer will share this information with National NTEU annually. The first biannual assessment and analysis of low performing measures will be conducted within ninety (90) days of the implementation date of this Agreement.
• F. The Employer will provide NTEU with quarterly National EQRS reports (covering the prior six (6) months) on each of the attributes for each EQRS system in use.
• G. The Employer will hold an EQRS Summit (or focus group) biannually at the operating unit level (e.g., Accounts Management, Campus Compliance, Field Exam) in every operating unit that uses the EQRS system. These EQRS Summits will include input from employees and managers or supervisors who use the EQRS system. Four (4) bargaining unit employees will be chosen by National NTEU to represent the Union at each summit. National NTEU will receive a briefing on the results of the Summit and decisions made by the Employer.

Section 13 Measured Employee Performance System (MEPS)

The provisions in Sections 14 through 21 (TEPS) below will remain in effect as amended upon the implementation date of this Agreement. MEPS will be implemented consistent with the Memorandum of Understanding between the parties dated March 4, 2009.

Section 14 Numerical Performance Standards for Measured Employees

The parties recognize that the work performed within the Submission Processing function, and other portions of a campus designated by the parties, requires specific understanding and procedures as identified below:

• A. The Total Evaluation Performance System (TEPS) is the employee performance evaluation system used to evaluate all center employees, GS-08 and below, on a measured performance plan.
• B. For purposes of this Agreement, a "measured employee" is an employee who may or may not receive a "measured appraisal," depending on whether or not certain criteria (described below) are met; and a "measured appraisal" is an appraisal derived, in part, from systemically computed "Quality and Efficiency" ratings by TEPS. The Employer has determined that an unmeasured rating will be issued if the supervisor decides that the systemically computed measured rating is not valid and indicative of the employee's performance.
• C. Performance standards for measured employees are set by the Employer pursuant to 5 U.S.C. 4302 and Section 3 of this Article. Numerical performance standards for each organization, function, and program (OFP) code, by grade level, are set by the Employer in the manner described in IRM 3.43.401.
• D. The local chapter will be provided with proposed changes to numerical standards at least two (2) weeks in advance of their proposed implementation date and will be afforded an opportunity to discuss them with the Employer before the employee group meetings described below.
• E. Meetings between the Union and the Employer relating to changes in numerical standards will be held at the Department level. The Union may bring up to three (3) representatives to these meetings. Official time for the meetings will be granted in accordance with Article 9, and bank time may be used for preparation, in accordance with Article 9.
• F. In addition to the revised numerical standards, the Employer will provide the local chapter with the reasons for the proposed changes in numerical standards, together with relevant and necessary data supporting the changes.
• G. For purposes of Section 7 of this Article, the right of the Union to bargain over any adverse impact in the implementation of new or revised numerical standards shall be as follows:
  • 1. when the procedures of IRM 3.43.401 are not followed; and
  • 2. when the National Director Ranges are revised.
• H. In cases where the impact bargaining relating to changes in numerical standards is not completed by the time the proposed numerical standards are scheduled to take effect, the proposed numerical standards will not be implemented as scheduled.
• I. Employees will, in advance of the effective date of changes in numerical standards, be provided notification of the new numerical standards, be invited to group meetings to discuss the changes, and be afforded an opportunity to comment on them. These meetings are deemed to be "formal meetings" for purposes of Union attendance. The Employer will explain to employees the reasons for the proposed changes to numerical standards during these group meetings.

Section 15 Quarterly Performance Summaries for Measured Employees

• A. On a quarterly basis, TEPS will calculate performance summaries for measured Quality and measured Efficiency. These summaries will be given to employees in January, April, July, and October of each year, and will cover the employee's performance for the preceding four (4) full quarters.
• B. Performance summaries are not, in and of themselves, performance appraisals within the meaning of subsection 2E of this Article. Performance summaries are evaluative recordations.

Section 16 Annual Ratings for Measured Employees

A seasonal employee, who has worked a minimum of sixty (60) days, shall receive an annual appraisal consistent with Exhibit 12-2 using all available performance data for the current year, provided that such data is valid and indicative of the employee's performance.

Section 17 Criteria for Quality Ratings for Measured Employees

• A. The Employer has determined that employees will receive measured ratings in Quality based on their performance against numerical standards established by the Employer as described in Section 14 above.
• B. Measured Quality performance summaries will be derived from a random sampling of an employee's work. To select a random sample of an employee's work, samples must be taken on a continuous basis

• (generally weekly) throughout the rating period. Random sampling is the process of choosing a sample in such a way that all completed work has the same chance of being included in the sample.
• C. The goal of the Employer's sampling system is to achieve a confidence level of ninety percent (90%) within a plus or minus two percent (2%) sampling error.
• D. Lists of critical defects as now established (or as may be established in the future) by the Employer will be applied in a uniform manner within each center in the quality review of the employees' work.
• E. The Employer has determined that the employee's performance scores for Quality will be based on documents and stated as "percent accurate," (documents correct divided by total documents reviewed multiplied by 100) and will be increased by using a calculation which adjusts the sample accuracy by adding the precision margin at a ninety percent (90%) confidence level.
• F. Each OFP worked by an employee will be time weighted, and the results combined to derive the employee's performance index in Quality. These are commonly referred to as "Employee Index" or "Employee Index Score."
• G. Measured ratings for Quality will be calculated only in those cases where the affected employees have spent at least forty percent (40%) of their direct time on measured work, and at least twenty-five percent (25%) of their total time on measured work.

Section 18 Criteria for Efficiency Ratings for Measured Employees

• A. Employees will receive measured ratings in Efficiency based on their performance against numerical standards established by the Employer as described in subsection 14C.
• B. Employees will receive an effectiveness score for each OFPG worked. These effectiveness scores will be multiplied by the appropriate time/weight factors. The sum of these time weighted effectiveness scores will be used to derive the employee's performance summary in Efficiency.
• C. Measured ratings for Efficiency will be calculated only in those cases where the affected employees have spent at least forty percent (40%) of their direct time on measured work and at least twenty-five percent (25%) of their total time on measured work.

Section 19 Reports Relating to Ratings For Measured Employees

• A. The following reports will be provided to affected employees:
  • 1. Weekly Individual Performance Report (IPR);
  • 2. Quarterly Individual Performance Summary Report--Quality/Efficiency (IPSR); and
  • 3. Measured Performance Plan Statistic Report by Operation (posted in unit).
• B. The following reports will be provided to the Union via "Control D:"
  • 1. 1--Month Operation Performance Report for Quality and Efficiency;
  • 2. 2--Month Operation Performance Report for Quality and Efficiency;
  • 3. 3--Month Operation Performance Report for Quality and Efficiency;
  • 4. Measured Performance Plan Statistics by Operation and Center; and
  • 5. Calculated Base Point/Fixed Standards and Operation Base Points.
  • 6. Operation Quarterly Numerical Performance Standards for Employees Report;
  • 7. Revised Operation Quarterly Numerical Performance Standards for Employees Report;
  • 8. Learning Curve Hours Report; and
  • 9. Learning Curve Missing Data Report/Form.
• C. Nothing in this section serves as a waiver of the Union's statutory right to additional information that is reasonable and necessary for it to perform its representational duties.
• D. The Employer and the Union shall, upon request of the Union, conduct quarterly meetings at the Operation level or equivalent outside Submission Processing to discuss the contents of the foregoing reports to the Union. Rights relating to attendance and time are set forth in subsection 14E above.
• E. The Employer will provide each center chapter with a PC, a printer and as much software as is necessary to read and print from the data referenced above. The PC, printer, and software will be owned and maintained by the Employer, but shall be for the exclusive use of the local center chapter to perform its representational duties. All reports in subsection 19B above, shall be provided to the local Union chapter. Each Union center chapter shall be provided with access to "Control D" and the necessary computer hardware and software to allow it to read, print, and manipulate the data that is provided.
• F. Reports provided under the provisions of this subsection will be adjusted for any organizational component outside Submission Processing where the parties have agreed to place employees on measured performance plans.

Section 20 Miscellaneous Provisions

• A. Time spent by employees at the health unit, preparing Forms 3081 and at group meetings will be charged in a uniform manner throughout a center. Direct time is considered to be only that time spent specifically performing work rather than administrative functions.
• B. If an employee is held accountable for work under a particular skill code, that employee will be assigned that skill code.
• C. Any grievance, by or on behalf of a measured employee, over an annual rating that is made in advance of a related personnel action, (for example, within-grade increase, career ladder promotion) will be joined automatically to any grievance, by or on behalf of such measured employee, over the subsequent related personnel action if the original grievance has not been resolved at the time the subsequent grievance is filed.
• D. For purposes of this Agreement, the determination that a rating is valid and indicative involves a decision that the data is correct (valid) and that numeric results reflect the employee's actual performance.
• E. If it is determined that a measured rating is not valid and indicative of an employee's performance, the employee will be evaluated on an unmeasured basis as provided for in that employee's performance plan and other applicable provisions of this Article.
• F. The Employer has determined that Quality and Efficiency Ranges will be set Service-wide, as shown below, by phasing in adjustments to the current ranges beginning October 1, 2009. This adjustment period will be accomplished over an eight (8) quarter period ending September 30, 2011.
  • Quality: 2 equals 77; 3 equals 95; 4 equals 125; 5 equals 140
  • Efficiency: 2 equals 70; 3 equals 90; 4 equals 120; 5 equals 140

Section 21

The following provision applies to the Submission Processing function:

• The parties agree to the following terms which change the way TEPS operates as of the effective date of the Agreement. The goal is to increase the number of employees receiving measured evaluations.
  • 1. The IRS will provide NTEU at the national and local levels copies of the Measured Performance Plan Statistical Reports each quarter. This data will be further broken down by Operation level or equivalent outside Submission Processing in each center
  • 2. Management has determined to label the work in all organization, function, and program groups (OFPGs) that has a ninety-seven percent (97%) accuracy rate or higher in a quarter to be High Quality Work (HQW). Once the work achieves this level, Individual Quality Review (IQR) will cease in that OFPG until the level of accuracy for the OFPG drops below ninety-seven percent (97%). IQR will be replaced with product review (PR). All those employees who are working on an OFPG during the time it is considered HQW will be granted the minimum employee efficiency score needed to achieve a five (5) rating in that OFPG.
  • 3. The accuracy of a HQW/OFPG will be assessed at the end of the eighth (8th) week of a quarter. If the work is below the ninety-seven percent (97%) level at that time, management will notify employees working that OFPG, through a medium agreed upon, but not negotiated, locally, that the work will return to IQR at the beginning of the next quarter. Prior to this announcement, there must be a meeting between the Union and the Employer representatives to examine the accuracy of the calculation. Care should be taken by the local parties to follow the IRM rules on PR for HQW, and they should involve their TEPS Coordinators in this effort. A decision to drop IQR and return to PR may be announced at anytime and the determination to make the change will also be made on data from the eighth (8th) week unless agreed otherwise in local discussions, but not negotiations.
  • 4. All OFPGs that are not HQW will be clustered by Operation or equivalent outside Submission Processing in order to increase the efficiency of the quality review process. They will be clustered by accuracy rate as follows:
    • 96.9--95%
    • 94.9--93%
    • 92.9--90%
    • 89.9--87%
    • 86.9--84%
    • 83.9--80%
    • 79.9--76%
    • 75.9--72%
    • 71.9--68%
    • 67.9--0%
  • A sample will be drawn that ensures the final error rate has a confidence level of ninety percent (90%) and the standard error proportion will be added to the employee's "percent accurate" calculation. The Employer has determined that the local parties will address, but not negotiate over, any situations where employees with the appropriate skills who would normally be considered for assignment to the HQW in their unit are unreasonably denied an appropriate share of that work.
  • 5. Employees must be working on measured work for more than sixty (60) days before they can be given a measured evaluation. Thereafter, the employee will be evaluated using the learning curves for the work in each OFPG and none of the work performed during an employee's learning curve will be included in the measured data base or in the employee's evaluation.

• • 6. The "valid and indicative" requirement is retained, but the parties will exclude "low hour data" (as defined in the revised IRM) for Efficiency. They will also exclude data from those OFPGs with less than six (6) employees working them in a quarter. The Employer has determined that these will be excluded from the measured data base as well as the employee's evaluation.
  • 7. The Quality and Efficiency Ranges will be set consistent with subsection 20F above. Moreover, the Employer recognizes that a change in the Ranges can be a change in working conditions that is negotiable. It will, therefore, give the Union advance notice of a change prior to the change and bargain, if requested and required. If the Ranges are changed (initially or subsequently) and the parties reach an impasse over the impact and implementation issues related to the change, the ranges will remain the same.
  • 8. The Employer has determined that base points will be set reasonably. They will be reviewed at the end of the eighth (8th) week by the parties and adjusted pursuant to the IRM. The calculated base point for Quality will be the average accuracy rate for the previous four (4) quarters.
  • 9. The parties agree to delete any prior agreement that lower graded employees always have lower standards than higher graded employees.
  • 10. The Employer will provide all NTEU chapters representing employees on a measured performance plan the data it normally receives on TEPS in as streamlined and uniform manner before the implementation of these changes.
  • 11. Stewards will receive the same TEPS training as provided managers.

Article 13
Promotions/Other Competitive Actions

Section 1 Purpose

• A. The parties recognize the importance of a systematic and equitable process that affords long-term employees opportunities to work in the location of their choice and provides bargaining unit employees the maximum opportunity to develop and advance to their full potential, consistent with the recognized need of the Employer to maintain staffing and skill levels sufficient to meet mission requirements. Thus, the Employer has determined that the area of consideration for bargaining unit positions announced under the provisions of Article 13 will be Service-wide and that the organizational assignment, as well as the geographic location of the candidate, except when related to a priority entitlement listed in subsection 2E, will not be used as an evaluative factor when filling vacant positions.
• B. The Employer has determined that it will provide first consideration to IRS employees for its bargaining unit vacancies by considering the Best Qualified (BQ) candidates at all grades for which a position is announced.
  • 1. In this regard, the Employer may simultaneously post vacancy announcements for, and separately rate, rank, and assess, as applicable, both internal and external candidates for such vacancies. However, the certificate(s) listing internal BQ candidates, as determined according to the procedures set forth in this Article, will be referred first to the selecting official for final consideration.
  • 2. Under no circumstances will the selecting official be permitted to review and/or consider external candidates prior to making a final determination regarding the selection or non-selection of internal BQ candidates. Once the selecting official has made final select/non-select determinations regarding internal candidates, the certificate(s) listing external BQ candidates may be referred for consideration.
  • 3. When considering external applicants for bargaining unit vacancies, in accordance with this subsection, post-of-duty (POD) assignments for external selectees may not be made until POD assignments for internal selectees have been made.
• C. The Employer will provide the National Office of the Union, as well as the appropriate local chapter, with a yearly accounting of the number of bargaining unit vacancies by grade and series filled with bargaining unit employees and those filled with non-bargaining unit employees. The information will also include the retention rate for external selectees for the prior year.
• D. The Employer agrees that where OPM establishes a positive education requirement in accordance with 5 CFR Part 300, and if received from OPM, the Employer will provide NTEU with copies of the validation study or studies that support that requirement, as well as other pertinent information. Such information shall be furnished at least sixty (60) days prior to the use of the positive education requirement in a vacancy announcement. In this regard, the Union agrees to comply with any security and/or confidentiality requirements established by the Employer with regard to release of the validation study or studies to the Union in accordance with this section.

• E. If the Employer elects to announce a vacancy externally, it will provide information to employees on how to apply as an external candidate.

Section 2 Applicability

• A. Consistent with 5 CFR Part 335 and/or 5 CFR Part 302, the provisions of this section apply to all placement actions within the bargaining unit except those specifically excluded by subsection 2B. Examples of such actions are:
  • 1. filling a position by promotion;
  • 2. filling a position by reassignment or demotion with more promotion potential than any position previously held on a permanent basis by the applicant in the competitive service;
  • 3. filling a position by transfer or reinstatement at a higher grade or with more promotion potential than a position previously held on a permanent basis in the competitive service;
  • 4. filling a position by temporary promotion for more than 120 days;
  • 5. with the exception of subsection 2B14 below, permanent or temporary conversion for more than 120 days, from one work schedule to another, for example, a career/career-conditional intermittent employee to a seasonal tour of duty;
  • 6. filling a position by reassignment if a vacancy announcement has been posted, unless:
    • (a) unforeseen circumstances of an extraordinary nature become known subsequent to the posting of a vacancy announcement;
    • (b) a roster has been established; or
    • (c) the Employer uses any of the reassignment procedures described in Article 15;
  • 7. details for more than 120 days to higher graded positions or to a position with higher promotion potential; and
  • 8. selection for training which is covered by 5 CFR 335.103(c)(1)(iii).
• B. The placement actions listed below within the bargaining unit are not covered by the competitive procedures of this Article. The provisions of this subsection will be applied consistent with 5 CFR Part 335 and/or 5 CFR Part 302.
  • 1. reassignments or changes to lower grade; except as set forth in subsections 2A2 and 2A6;
  • 2. promotion resulting from the upgrading of a position without significant change in duties and responsibilities due to the issuance of a new classification standard or the correction of an initial classification error;
  • 3. repromotion to grades or positions from which an employee was demoted within the Service without personal cause, i.e., without misconduct or inefficiency on the part of the employee and not at the employee's request;
  • 4. promotion to a higher grade position, a requirement of which is specific training meeting the standards of 5 CFR Part 300, provided selection for such training was made in accordance with this Agreement;
  • 5. promotion of occupants of career ladder positions to the full performance level;
  • 6. Government-wide special emphasis programs (such as VRA, Disabled, Worker Trainee, and Cooperative Education Programs) up to and including conversion into the competitive service;
  • 7. any other mandatory exceptions provided for by law, Government-wide regulation or Executive Order;
  • 8. promotion due to accretion of duties where all employees performing the same work will be promoted;
  • 9. filling positions by reinstatement or transfer, except as set forth in subsection 2A3;
  • 10. filling a position by temporary promotion of 120 days or less;
  • 11. increases in work schedule of 120 days or less;
  • 12. returning an employee to a full time tour of duty who has previously received a change to a part-time tour of duty;
  • 13. the filling of bargaining unit vacancies with non-bargaining unit employees, but only after bargaining unit employees are first considered through the Article 13 competitive procedures for the vacant position, unless a position in the same POD (excluding POD neutral positions) has been announced by the Employer in the past six (6) months; and
  • 14. conversions of seasonal employees to non-seasonal work schedules consistent with subsection 2C below.
• C. Selections for non-competitive conversions of seasonal employees to non-seasonal work schedules will be made in release and recall order among the employees with the necessary skill code(s) using the appropriate release and recall list. By mutual agreement at the local level, release and recall lists may be combined to include seasonal employees in other work areas possessing the necessary skill(s).
• D. The Employer will post internal vacancies on an automated hiring system and will provide information and web links for employees to access that system. The automated hiring system will be phased-in during the

• first year of this Agreement, including an automated rating and ranking process. To transition employees to the new automated systems, the Employer will provide the following assistance:
  • 1. lunch and learn sessions to review the process for building resumes and completing applications, using on-line tools if available;
  • 2. maintain telephone help desks to assist applicants;
  • 3. as needed, support staff will be available in business centers to assist applicants;
  • 4. provide hard copies of instruction materials at kiosks and business centers; and
  • 5. distribute copies of a quick reference guide on the automated process to employees.
• E. In accordance with governing law and regulation, the following actions, in the order set forth below, will be taken prior to the initiation of the competitive procedures established by this Article:
  • 1. Employees with statutory placement rights (such as an IRS employee who is returning to duty from Worker's Compensation or military service);
  • 2. Employees with placement rights established pursuant to a decision or settlement agreement directed or approved by a third-party adjudicatory agency, such as the Merit Systems Protection Board or Equal Employment Opportunity Commission;
  • 3. IRS Employees with placement rights as established by the Career Transition Assistance Program (CTAP) in Article 51;
  • 4. Employees with placement rights established by the IRS Priority Placement Program (IRSPPP);
  • 5. Employees granted Priority Consideration in accordance with 5 CFR Part 335;
  • 6. Employees with Reassignment Preference in accordance with Article 19; and
  • 7. Employees who are eligible for a hardship relocation, pursuant to Article 15.

Section 3 Vacancy Announcements

• A. Vacancy announcements will be posted on the automated hiring system prior to taking any competitive placement actions referenced in subsection 2A above. Vacancies announced on the automated hiring system will be open for a minimum of ten (10) workdays except in the case of a CTAP only or any other transition related announcement. Transition related announcements will be posted for a minimum of five (5) workdays. The vacancy announcement at a minimum will contain the following:
  • 1. announcement number;
  • 2. opening and closing date;
  • 3. the number, title, series, grade, and organizational location(s), and POD of the vacant position(s) to be filled. In no case may a position be filled unless the Employer has announced via the vacancy announcement the POD and the number of positions in that POD. Nothing in this section requires the Employer to fill a particular position in a particular POD; however, when the Employer announces multiple positions in multiple PODs, whether by roster or individual vacancy announcement and if the Employer decides to announce a vacancy or vacancies in multiple PODs before determining where to place the position(s), it may only select from a single consolidated BQ list that has the top four (4) candidates (or more if appropriate to the number of vacancies);
  • 4. shift information (i.e., day, swing and night) and hours of work;
  • 5. minimum qualifications required;
  • 6. a brief summary of the duties of the position along with an indication of where additional information may be obtained;
  • 7. selective placement factors, if any;
  • 8. evaluative methods to be used, including any specific forms to be considered, interview and/or test requirements, etc. (none of which may be used unless listed on the announcement);
  • 9. roster designation, when applicable;
  • 10. statement of the Service's commitment to equal employment opportunity;
  • 11. how to submit applications;
  • 12. the grades of the career ladder of the position that the Employer has elected to fill, when appropriate;
  • 13. statement of availability of moving expenses; and
  • 14. in the case of seasonal employment, the expected length of the season, as well as the expected eligibility for health insurance.
• B. The Employer has determined that selective placement factors will only be used in determining eligibility when they are essential to successful performance in the position to be filled. In such cases, they will constitute a part of the minimum requirements of the position in question.
• C. Changes to vacancy announcements of a non-substantive nature will not require extension of the closing date or reannouncing the vacancy.
• D. Copies of the IRS vacancy announcements will be posted on the new SharePoint site described in subsection 10C below and will be available on that site for a minimum of six (6) months.

• E. At Center Campuses, paper copies of vacancy announcements, that pertain to that geographic location, will be available in Business Centers.
• F. If a vacancy announcement is canceled, the reason for the cancellation shall be noted on the selection certificate and/or made part of the promotion file. A copy of the cancellation notice will be posted to the SharePoint site referenced in subsection 10C below.
• G. Modifications to Qualifications In any competitive action where the qualification requirements are being modified, the Employer shall state on the vacancy announcement what the modified minimum qualification requirements are. In addition, a statement that qualification requirements have been modified shall be included on the vacancy announcement.

Section 4 Application Procedures--General

• A.
  • 1. Employees must submit applications for each vacancy announcement using the automated hiring system. Employees may withdraw their application for a vacancy announcement at any time, but must do so in writing to the appropriate Servicing Employment Office. In the case of rosters, the fact that employees do not accept an offer of promotion will not be cause for the removal of their name from a roster.
  • 2. Vacancies for all positions that are to be filled by competitive action will be announced separately.
  • 3. Each employee who has applied for and meets the eligibility requirements and any selective placement factors previously announced for a vacancy shall be ranked as described below, using the performance appraisal Form 6850-BU or Form 6850-NBU, Critical Job Element Appraisal, as prepared in accordance with Article 12 of this Agreement.
  • 4. Unless stipulated otherwise on the vacancy announcement, applicants will not be considered if they do not meet all eligibility and qualification requirements by the closing date of the announcement.
  • 5. In promotion actions, the employee's most recent annual rating of record, as described in Article 12, will be used as the employee's performance appraisal. In the event the employee has no previous annual rating of record, the supervisor or designee will prepare a merit promotion appraisal for the employee in accordance with Article 12.
  • 6. In accordance with Article 12, if the revalidated appraisal is to be used for merit promotion, the supervisor or designee must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating.
  • 7. Upon request, applicants who have been determined not to be qualified will be provided a copy of the qualification standards for the position for which they applied.
  • 8. For all positions, applicants must complete an application as specified on the vacancy announcement in the automated hiring system. In order to complete this application, each applicant will receive a reasonable amount of administrative time and will be provided access to his or her OPF. In addition, employees may request up to one (1) hour of administrative time each contract year to establish or update their resume(s) on the automated application system.
  • 9. The vacancy announcement will provide employees with instructions and time frames for submitting documents.
  • 10. If the Employer has failed to issue a timely and current performance appraisal, the employee may submit his or her self assessment, in accordance with Article 12, provided that such self-assessment proposes a summary rating no higher than the employee's current rating of record.
  • 11. An employee who applies for a position and is not found eligible will be notified prior to the establishment of a roster or a BQ list.
• B. Establishment of a Roster
  • 1. If the Employer projects more than one (1) vacancy will occur in any one (1) position in a six (6) month period, the Employer may establish and maintain a roster of candidates for as long as six (6) months.
  • 2. If the Employer elects to use rosters exceeding six (6) months in duration, the rosters will be updated quarterly to include new applicants.
  • 3. An application for a position on a roster must be received by the dates stipulated on the announcement establishing the roster. Employees who are not eligible for consideration will be notified. Applicants accepted for a roster will be so notified.
  • 4. Eligible applicants will remain on the roster for the term of the roster. At the end of the term of the roster, applicants will be notified that they must submit new applications if they wish to be considered for future vacancies.
  • 5. When a roster is used, applicants meeting basic qualifications will be ranked and placed in numerical order from the highest to the lowest score.
  • 6. Copies of rosters will be posted on SharePoint, consistent with subsection 10C below, when the rosters are established.

Section 5 Ranking Applicants

The Employer has decided to phase-in the automated ranking system described below during the first year of this Agreement. In the interim, the ranking procedures of Section 5 of the 2006 National Agreement will be utilized as appropriate. Those ranking procedures may be found in Exhibit 13-1 to this Agreement. To utilize the automated rating and ranking system, the Employer has determined that the procedures in subsections 5A through 5D below will be followed:

• A. General
  • 1. Applicants will be rated and ranked on their potential to perform in the announced position. The applicant's education, training, experience, awards and performance appraisal that are related to the vacancy to be filled will be considered. The rating and ranking process the Employer uses will be in accordance with law, rule and regulation.
  • 2. Employees (including Wage Grade employees) who applied for and met the eligibility requirements for a vacancy (including any selective placement factors previously established and announced by the Employer) shall be ranked as described below.
  • 3. The Employer will not change the procedures in this section to rate and rank bargaining unit employees for bargaining unit positions unless it provides notice to NTEU in accordance with Article 47 and bargains to the extent required by law.
  • 4. When ranking candidates for vacancies at multiple grades (e.g., for career ladder positions that may be filled at any grade), each candidate will be ranked separately by grade, with the ranking procedure for such positions based on the journey level of the position to be filled.
• B. Validation
  • 1. The ranking of applicants, completed by the automated system, will be based on the Critical Job Elements (CJEs) for the position to be filled using responses to job related questions completed during the automated application process. The applicant's responses to the questions will determine their potential to perform in the vacant position. CJE questions will be developed in accordance with 5 CFR Part 300, Subpart A. Points will also be added for related awards and the employee's rating of record.
  • 2. The Employer has determined that bargaining unit employees will be included in the CJE question validation process. The Employer will provide National NTEU with a list of qualified bargaining unit employees and the number of employees needed by occupation for each job analysis. National NTEU will select from the list the participants to represent the Union for each occupational category.
  • 3. All information that is collected in the application process will conform to 5 CFR Part 300. In addition, the Employer will ensure that this process is consistent with and follows the guidelines outlined in Part 60-3, Uniform Guidelines on Employee Selection Procedures (1978): 43 Federal Register 38295 (August 25, 1978).
• C. Awards
  • 1. Using the effective date of the award, points for awards will be credited as follows: one (1) point for each award listed in this subsection, up to a maximum of three (3) points for related performance awards, related Quality Step Increases (QSI), or related performance-based monetary Special Act Awards (excluding Manager Awards) effected in the last three (3) years.
  • 2. If the Employer decides that an award listed in subsection 5C1 above is not related to the position being filled, the Employer will notify the employee in writing of the reasons for the determination.
• D. Ranking In processing competitive actions covered by subsection 2A of this Article, the following provisions will be used to rank applicants for all bargaining unit positions:
  • 1. The applicant's potential to perform in the position being filled will be scored using the applicant's responses to questions regarding the CJEs of the position and the applicable crediting plan. Up to eight (8) points will be assigned for each CJE (maximum of forty (40) points) and will be based on the answers to questions and/or groups of questions.
  • 2. Assign points to the overall rating achieved on the applicant's last rating of record as follows:
    • 57 points: Outstanding
    • 37 points: Exceeds Fully Successful
    • 17 points: Fully Successful
    • 7 points: Minimally Successful
    • 0 points: Unacceptable
  • 3. Assign points for related awards consistent with subsection 5C above.
  • 4. Add the scores obtained in subsections 5D1, 5D2 and 5D3 above.
  • 5. Multiply the result by thirty percent (30%) and round-off to two (2) decimal places.
  • 6. Add seventy (70) points to obtain the final score.

Section 6 Referral of Candidates

• A. All applicants will be treated uniformly to the greatest extent possible. Applicants who are candidates for reassignment will be rated and ranked along with other applicants.
• B. Any selection technique utilized by the selecting official will be uniformly applied to all BQ applicants referred to the selecting official.
• C. An employee's accumulation or balance of annual or sick leave may not be considered by the selecting official, or manager as a basis for selection or promotion.
• D. If the selecting official interviews any one (1) applicant referred for selection then all applicants referred for selection on that certificate will also be interviewed.
  • 1. Questions used in the interview process and the Employer's notes will be recorded and kept in the file. This shall not be construed to require the panel to ask identical questions of each applicant.
  • 2. If the Service decides to use "Behavioral Event Interviewing" with respect to the staffing of any bargaining unit position, the Employer will provide notice to the Union at the national level and afford the Union the opportunity to negotiate in accordance with law and this Agreement.
  • 3. When interviewing applicants for placement, the Employer will comply with OPM regulations.
• E. The selecting official will receive a list of BQ applicants in rank order along with the appropriate supporting documentation such as the automated hiring system resume, performance appraisal, or transcript.
• F. The BQ applicants will be the top four (4) applicants plus one (1) additional name for each additional vacancy. All tied candidates will be referred. An employee will not be removed from the BQ list of a pending package because he or she has accepted another position unless he/she withdraws from consideration from that pending package.

Section 7 Selection and Documentation

• A. Upon conclusion of the ranking process, a selection certificate shall be prepared by the Employer and contain the following information:
  • 1. names of all applicants found BQ in rank order;
  • 2. the name of the selecting official; and
  • 3. the names of selected applicants.
• B. Consistent with the Privacy Act, upon selection and notification of applicants for selection, a copy of the selection certificate, previously given to the selecting official, will be posted on SharePoint consistent with subsection 10C below. The selection certificate will identify the selected applicant(s).
• C. The Employer will maintain a copy of all selection certificates for a period of at least two (2) years. The Employer will maintain promotion or competitive selection files in accordance with regulatory requirements.
• D. In the case of roster announcements, each selection certificate will be posted to the SharePoint site consistent with subsection 10C below.
• E. Additional positions of the same kind (that is, those with the same title, series and grade, at the same POD, and same group or unit) may be filled within forty-five (45) days of the initial selection in cases where vacancies remain or occur within the forty-five (45) days. In such cases, the originally selected employee will be replaced on the new BQ list if appropriate. The forty-five (45) day time frame may be extended to sixty (60) days if the Employer:
  • 1. has additional positions to fill within sixty (60) days of the initial selection and the need is due to an originally selected candidate rejecting the position offered; or
  • 2. has selected seventy-five percent (75%) of the candidates originally on the BQ list; or
  • 3. has not filled any of the announced positions with external candidates other than employees who applied externally, or
  • 4. has obtained the agreement of NTEU.
• F. Notification of non-selected applicants on the BQ list will be made (either via telephone, email or other means, whenever possible) within two (2) workdays of their receipt of the selection certificate. Non-selected applicants on the BQ list for vacancies in Submission Processing, Accounts Management, and Compliance Services Centers, to include geographically aligned call sites will be notified within one (1) pay period, whenever possible.

Section 8 Career Ladder Promotions

• A. Employees in career ladder positions will be promoted in the first pay period after:
  • 1. they become minimally eligible to be promoted (after the last workday of the 52nd week in their positions or whatever lesser period satisfies the basic eligibility requirements); and
  • 2. they are capable of satisfactorily performing at the next higher level.
• B. For employees whose elements and standards are no different than those of the next higher grade level in the career ladder, an overall annual rating of fully successful at the current grade will satisfy the performance requirements.

Section 9 Miscellaneous

• A. The fact that an employee is the subject of a conduct investigation will not prevent or delay the employee's promotion, which would otherwise be made, unless the Employer judges that such delay is necessary to protect the integrity of the Service.
• B. Subject to its right to assign employees, the Employer will make a reasonable effort to return employees to their former or like positions, who, within the last year, were promoted and subsequently demoted for inability to perform at the higher level. Employees hired through an external source will be required to serve a probationary period. However, if the employee has already served a probationary period with IRS and does not successfully complete the probationary period and/or the formal training agreement required for the new position, as applicable, the Employer will make a reasonable effort to reassign the employee to their previous grade and same or similar position.
• C. For employees who are selected for a promotion and are not required to attend any initial classroom training (e.g., Unit I training), the promotion will be effective no later than one (1) complete pay period following selection. For employees who must first complete training, the promotion will become effective at the beginning of such training.
• D. Any applicant designated BQ who is not selected will, upon request, be entitled to counseling by the immediate supervisor or his or her designee. In those instances where the immediate supervisor is not the selecting official, the applicant may, upon request, obtain additional counseling from the selecting official or his or her designee. The counseling will provide the reasons for his or her non-selection, as well as feedback concerning what the employee can do to improve his or her chances for selection when applying for similar vacancies in the future.
• E. In accordance with applicable laws, rules and regulations, any applicant on the BQ list who declines in writing a selection offer will be replaced by the next higher ranking qualified applicant.
• F. Upon request, the Employer will make available to any applicant involved in a competitive action governed by the terms of this Article the score assigned to the applicant. Such request should be made through the applicant's supervisor or designee.

Section 10 Release of Information

• A. Upon filing a grievance over a promotion or other action taken under the terms of this Article, the steward filing the grievance will upon request be furnished the material generated and/or utilized in assessing the eligible applicants (bargaining unit and non-bargaining unit) subject to the following criteria:
  • 1. the aforementioned material, which includes, among other things, vacancy announcements, managerial appraisals, records related to experience, training and awards, applications, interview notes, rating/ranking questions, answers provided to the questions and the total overall score for all questions, rosters, selection certificates and declinations will be provided to the steward;
  • 2. while the parties agree that there is no need to meet the statutory standards of 5 U.S.C. §7114(b)(4) to obtain the information, e.g., particularized need, the Employer nonetheless is legally entitled to protect the privacy of the applicant(s) involved in the action;
  • 3. if the grievance is confined to BQ applicants, only the evaluative material of such applicants will be provided pursuant to this subsection; and
  • 4. if the grievance involves questions of basic eligibles, evaluative material of all applicants will be provided.
• B. Challenges to the Employer's action in the implementation of subsection 10A above, if any, will be automatically added to the grievance at issue or independently grieved and finally resolved by an arbitrator, e.g., making an "in camera" inspection of the entire selection file, subject to the "privacy" protection cited above.
• C. Consistent with applicable laws and regulations, including the Privacy Act:
  • 1. the Employer will create a SharePoint site to provide a single location for NTEU Chapter Presidents and Chief Stewards to retrieve documents; and
  • 2. Chapter Presidents and Chief Stewards, or designee if the Chapter President or Chief Steward is not an IRS employee, will be given access to the SharePoint site to view and print specific documents consistent with subsections 3D, 3F, 4B6, 7B and 7D.
  • The parties agree that there is no need to meet the statutory standards of 5 U.S.C. §7114(b)(4) to obtain the information e.g., particularized need.
• D.
  • 1. Where a grievance has not been filed or the Union requests information not provided in subsection 10A above, stewards may request to review material generated or utilized in assessing the applicants by submitting a request consistent with 5 U.S.C. §7114(b)(4) to the appropriate Labor Relations office. If the request is approved, the material generated or utilized in assessing the applicants will be provided or, if operative, placed on SharePoint and the steward will be given access to the information on SharePoint.
  • 2. Where the Union has filed a grievance and the documents from the automated application/ranking

• • system, outlined in Subsection 10A above, are not provided within fifteen (15) workdays of the receipt of the request on SharePoint, the Employer will pay the entire cost of the arbitrator if an arbitration hearing over the matter is subsequently held. If the automated rating and ranking system is not operative by January 1, 2011, for a promotion or other action covered by this article, the Employer will pay the entire cost of the arbitration hearing if it fails to provide the information within thirty (30) workdays of a request.

Section 11 Priority Consideration

• A. If it is determined, through the grievance procedure, that violations of the provisions of this Article resulted in denying the grievant(s) proper consideration, corrective action will be taken as follows:
  • 1. employees erroneously omitted from a BQ list shall receive priority consideration in accordance with regulatory requirements;
  • 2. employees who were erroneously omitted from, or improperly ranked on a roster announcement, but who do not otherwise qualify for relief under subsection 11A1 above, will be ranked in proper order on such a roster; and
  • 3. other violations will be remedied as appropriate.
• B. Priority consideration consists of a selection certificate which contains an employee's name alone being sent to a selecting official before the official considers other applicants for a position.
• C. An employee will be entitled to a separate priority consideration for each vacancy announcement for which the employee was improperly considered.
• D. If more than one (1) employee is entitled to consideration, the names of only those employees will be submitted on a single certificate to the selecting official for the next appropriate vacancy.
• E. If the appropriate vacancy has already been announced, the employees due the priority consideration will be considered by the selecting official before other applicants are ranked or referred for selection.
• F. When the Employer considers employees who have priority consideration pursuant to this Agreement and does not select those employees, the Employer will put the reasons for non-selection in writing and serve a copy simultaneously on the employees.
• G. Once the deadline for filing a grievance or other complaint has passed, employees who have not filed a grievance or other complaint or had one filed on their behalf may only be given priority consideration pursuant to an order issued by a higher level authority.
• H. In accordance with 5 CFR Part 335, employees normally receive priority consideration for an appropriate vacancy. In those circumstances where no appropriate vacancy is anticipated in the original commuting area within two (2) years from the date priority consideration is granted, the employee's priority consideration will be extended to apply to similar vacancies within the original commuting area, provided the employee meets basic eligibility requirements.

Article 14
Release/Recall Procedures

Section 1 General Provisions

• A. The provisions of this Article apply to all employees of the Internal Revenue Service subject to periodic release and recall.
• B. Unless the national parties agree otherwise, the basis for release and recall at Center Campuses will be Departments in the Accounts Management Centers and Operations in the Submission Processing and Compliance Services Centers.
• C. For all other employees subject to release and recall, unless agreed to otherwise by the national parties, the basis for release and recall will be the highest organizational level at the post-of-duty (POD).

Section 2

• A. Basis For Release/Recall
  • 1. The release and recall of career/career-conditional intermittent employees will be by IRS Enter On Duty (EOD) date of those employees possessing the skills needed.
  • 2. The release and recall of seasonal employees and employees on term appointments will be accomplished by a combination of performance and seniority of those employees possessing the skills needed.
  • 3. Separate lists will be established for seasonal, career/career-conditional, intermittent, and term employees.
  • 4. Seniority ranking will be computed based on the employee's IRS (EOD) date.
  • 5. Performance ranking will be based on scores assigned to rated critical job elements (CJEs).
  • 6. Performance ratings will be based on an employee's most recent annual appraisal. In the absence of an annual appraisal, employees meeting the minimum appraisal period requirements will receive an ad hoc evaluation for release and recall purposes only.

• • 7. The Employer has determined that term employees will be released before career status employees and will be recalled after career status employees are recalled.
  • 8. Ties in ranking will be broken first by IRS EOD, second by Service Computation Date (SCD), and third by comparing the last four digits of the tied employee's social security numbers. In odd numbered years, employees with the lowest number will be placed first on the release/recall list. The opposite will hold true in even numbered years.
  • 9. The release/recall lists will be updated as necessary.
• B. Notice of Release The Employer will make every effort to give at least five (5) days notice of release to employees unless prevented by unforeseen changes in inventory.
• C. Notice of Recall
  • 1. Seasonal Employees
    • (a) notice to a seasonal employee of recall will be given first by telephone;
    • (b) one (1) call will be made during the day, and a second call will be made during the evening hours; and
    • (c) if direct phone contact is not made with the affected employee, written confirmation of the attempt to call will be sent to the employee by regular mail on the next day after the telephone calls were made. An employee who receives the letter and contacts the Employer within forty-eight (48) hours will be returned to work provided:
      • (1) the returning employee has not missed any essential training in the interim; and
      • (2) the remaining work is expected to last for at least one (1) administrative workweek.
  • 2. Career/Career-Conditional Intermittent and Term Employees
    • Notice of recall to a career/career-conditional intermittent and term employee will be sufficient if given by telephone.
  • 3. Current Addresses and Telephone Numbers
    • It is the responsibility of the employee to provide the Employer with a current address and telephone number.
• D. Skills
  • 1. Skills will be determined by the Employer. The Employer will assign skills in a fair and objective manner. During an employee's first year, a skill will be assigned to the employee following the successful completion of training and/or the learning curve. To retain a skill, an employee must successfully complete update training each year. Should the Employer not provide the training, the employee will retain the skill. In the absence of any assignment of skill to an employee, the employee shall be presumed to possess those skills that have been assigned to other employees in identical positions (same title, series, and grade) within the employee's assigned organizational level. When skills are specifically assigned, it will be done by means of written notice.
  • 2. The Employer will establish and maintain a current listing of the skills established for each organizational level.
  • 3. When the Employer makes changes to the assignment of skills, the change will be made known to, and discussed with, the employee(s) affected in advance of implementing the change.
  • 4. The Employer has determined that if an employee temporarily performs duties outside of their assigned organizational level due to a detail, temporary promotion, etc., the employee will not retain any skill code(s) gained during the temporary assignment for release and recall purposes. However, employees will retain the skill code(s) gained outside their assigned organizational level for the purposes of offering overtime under Article 24 of this Agreement.

Section 3 Seasonal Release/Recall Procedures

A separate release and recall list will be established for seasonal and term employees.

• A. Release of Seasonal and Term Employees When it becomes necessary to place any or all the seasonal employees in an organizational level, or other appropriate organizational area consistent with the general provisions of this Article, in a non-work status, the Employer will use the following procedures:
  • 1. Canvass employees, in the skills area affected in the organizational level, to determine if a sufficient number of employees wish to accept voluntary release.
  • 2. The Employer has determined that if, as a result of the canvass, more employees wish to be released than is necessary, the employees with the earliest IRS EOD will be released. If the canvass does not result in a sufficient number of voluntary applications for release, subsequent placement of employees in non-work status will be based on a ranking of employees who possess the specific skill required to perform the remaining work, as set forth in subsection 3B below.
  • 3. The Employer has determined that those who rate the lowest on the release/recall list will be placed in a non-work status first and those ranking highest, last.

• B. Ranking Seasonal Employees for Release
  • 1. Absent agreement by both parties at the national level, the points awarded for seniority in the table below are not subject to negotiation during the term of the Agreement.
  • 2. Performance and seniority will be used to rank fully successful or above employees as follows:
    • (a) add the numerical scores for all rated CJEs;
    • (b) divide the total in (a) by the number of rated CJEs;
    • (c) assign seniority points based on calendar years of service from the employee's IRS EOD as follows:
      • Two (2) years equals .5
      • Three (3) years equals 1.0
      • Four (4) years equals 1.33
      • Five (5) years or more equals 1.67
    • (d) add the points obtained in (b) and (c) above;
    • (e) the total from (d) above is the total number of points assigned an employee for ranking purposes.
  • 3. The release/recall list will be constructed as follows:
    • (a) place all fully successful or above seasonal employees in the appropriate organizational area on a release/recall list based on the score obtained in subsection 3B2 above;
    • (b) those employees with the highest score will be at the top of the list;
    • (c) employees with ratings of minimally successful will be placed below employees with ratings of fully successful or above in descending IRS EOD order;
    • (d) employees with ratings of unacceptable will be placed below employees with ratings of minimally successful in descending IRS EOD order;
    • (e) newly hired seasonal employees who do not have performance appraisals consistent with the provisions of subsection 2A6 will be placed on the bottom of the release/recall list by their training test scores until such time as they are evaluated for the next list; and
    • (f) for those seasonal employees who do not have performance appraisals or training test scores, ranking will be accomplished by placing them on the list below those employees with training test scores by their score on the OPM certificate.
  • 4. Employees will be informed of their position on the list.
  • 5. The parties agree that the arbitrator's appropriate remedy for an improper release or recall is back pay, consistent with law, or other remedy as the arbitrator may decide. However, such relief will not include "make-up work" or "extension of season".
• C. Recall of Seasonal and Term Employees
  • 1. The order of recall will be based on the release/recall list.
  • 2. The Employer has determined that those highest on the list who possess the specific skills needed will be recalled first, and those lowest on the list, last.
• D. If a Submission Processing Center has not reached a level where at least sixty-six percent (66%) of its measurable employees have received a measured annual evaluation at the end of each year of this Agreement, the Union will be free to open negotiations at the national level to make changes that will increase the number of people to sixty-six percent (66%). However, it may not make proposals that would change the fundamental TEPS program.

Section 4 Career/Career-Conditional Intermittent Release/Recall Procedures

• A. Release of Career/Career-Conditional Intermittent Employees
  • 1. When it becomes necessary to place any or all of the career/career-conditional intermittent employees in an organizational level consistent with the general provisions of this Article in a non-work status, the release will be based on a ranking of those employees who possess the skills required to perform the remaining work as set forth in subsection 4B below.
  • 2. This ranking will be reflected on a list to be known as the release/recall list (intermittents).
  • 3. The Employer has determined that those who rank lowest on the release/recall list will be placed in non-work status first and those ranking highest, last.
• B. Ranking Career/Career-Conditional Intermittent Employees for Release
  • 1. The release/recall list will be constructed as follows:
    • (a) list all career/career-conditional intermittent employees in the appropriate organizational area on a release/recall list according to their IRS EOD dates; and
    • (b) those career/career-conditional intermittent employees with the earliest dates (most seniority) will be at the top of the list and those with the latest IRS EOD dates (least seniority) will be at the bottom of the list.
  • 2. Employees will be informed of their position on the list.

• C. Recall of Career/Career-Conditional Intermittent Employees
  • 1. The order of recall will be based on the release/recall list.
  • 2. The Employer has determined that those highest on the list who possess the specific skills needed will be recalled first, those lowest on the list, last.

Section 5 Details

• A. Details of seasonal employees will not be made in a manner which would negate the intent of provisions of this Article. However, the Employer may detail seasonal employees who are in an organizational area in which some employees are being placed in a non-work status if the employees to be detailed possess the skills needed in another organizational area which is in the process of recalling or hiring seasonal employees on the basis of need for employees with the requisite skills.
• B.
  • 1. Details of seasonal employees under the circumstances outlined in subsection 5A above will be on the basis of the ranking procedures outlined in this Article.
  • 2. The Employer has determined that seasonal employees ranking highest on the release/recall list, who possess the requisite skills, will be detailed in rank order as needed.
• C.
  • 1. Once detailed, seasonal employees will be released from the organizational area to which detailed in accordance with the provisions of this Article based upon their position on the release/recall list in the assigned organizational area while on detail.
  • 2. Nothing in this subsection will be interpreted to preclude the Employer from terminating details for the purpose of returning employees to their home section to perform work.

Section 6 Union Notification

• A. The Union chapter with representational jurisdiction over the positions from which a release or recall is occurring will be sent a copy of every release/recall list provided for in this Article once it is established.
• B. The Union will receive notice of when a release or recall is to be effected.

Article 15
Reassignments/Realignments and Voluntary Relocations

Section 1 Purpose and Definitions

• A. This Article establishes procedures for making certain changes in employees work assignments, subject to applicable law, rule, and regulation, including, but not limited to 5 CFR Part 330, Subpart F.
• B. For the purposes of this article:
  • 1. "Position" means a set of duties requiring the full or part-time employment of one (1) person, as described in the position description.
  • 2. Reassignment/Realignment means;
    • (a) a permanent change in an employee's position (does not include application of new classification standard);
    • (b) a permanent change in the post-of-duty (POD) to which the employee is assigned;
    • (c) a permanent change in organizational assignment of an employee within their POD with or without physically relocating; or
    • (d) the permanent physical relocation of an employee within their POD, without promotion or demotion.
  • 3. "Commuting Area" as defined by the Employer for purposes of this Agreement.
  • 4. A "Satellite" office is considered to be a POD.
  • 5. "Enter on Duty" (EOD) date as defined in Article 1.

Section 2 Involuntary Reassignments/Realignments

• A. Reassignments/Realignments Within a POD Where the Employer proposes to reassign/realign employees within a particular POD, which may also involve a change in the physical location of employees, the following procedures will apply:
  • 1. The Employer will provide the appropriate Union chapters with notice of its intention to reassign/realign employees if required by law. If formal notice of the change is not required by law, managers will provide a courtesy notice to the impacted chapters of such reassignments/realignments.
  • 2. The Employer will designate the impacted employees and will solicit for volunteers for reassignments/realignments from among qualified employees. The names of the impacted employees and their new assignments will be provided to the Union with the notice in subsection 2A1 above.

• • 3. If there are more volunteers than needed, the employee(s) with the earliest IRS EOD will be reassigned/realigned.
  • 4. Where there are not enough volunteers, the least senior employee(s), using IRS EOD, will be reassigned/realigned.
  • 5. The designated employees will receive five (5) workdays notice.
  • 6. The Union reserves the right to bargain in accordance with law, regulation and this Agreement.
  • 7. Any negotiations, including the initial contact with the Factfinder identified in Section 3 of this Article, will be completed within thirty (30) days of the date of the notice provided in subsection 2A1 above and in accordance with the procedures provided in Section 3 below. The Factfinder may also rule on assertions by the Union that the Employer failed to provide information requested for the negotiations pursuant to 5 U.S.C. §7114(b)(4) and extend bargaining consistent with Article 47, subsection 2G2 to permit the Union to consider the information and adjust proposals accordingly.
  • 8. Employees will be provided a reasonable amount of administrative time to pack and unpack their belongings.
  • 9. Employees will be offered seating assignments in IRS EOD order.
• B. Reassignments/Realignments between PODs Within the Commuting Area Where the Employer proposes to reassign or realign employees from one POD to another within a particular commuting area, the following procedures will apply:
  • 1. The Employer will provide the appropriate Union chapters with notice of its intention to reassign/realign employees if required by law. If formal notice of the change is not required by law, managers will provide a courtesy notice to the impacted chapters of such reassignments/realignments.
  • 2. The Employer will designate the impacted employees and will solicit for volunteers from among employees who are qualified and possess any necessary specialized skill requirements. The names of the impacted employees and their new assignments will be provided to the Union with the notice in subsection 2B1 above.
  • 3. If there are more volunteers than needed, the employee(s) with the earliest IRS EOD will be reassigned/realigned.
  • 4. Where there are not enough volunteers, the least senior employee(s), using IRS EOD, will be reassigned/realigned.
  • 5. The designated employees will be given fifteen (15) workdays notice.
  • 6. If the Employer asserts that a specialized skill is needed, NTEU reserves the right to bargain at the national level over the impact and implementation of the specialized skill, if that specialized skill has not been used as a matter of practice in filling the position.
  • 7. The impact and implementation of the Employer's use of a specialized skill and any national negotiations over the adverse impact of the reassignments/realignments, including the initial contact with the Factfinder identified in Section 3, will be completed within thirty (30) days of the date of the notice provided in subsection 2B1 above and in accordance with procedures provided in Section 3 below. The Factfinder may also rule on assertions by the Union that the Employer failed to provide information requested for the negotiations pursuant to 5 U.S.C. §7114(b)(4) and extend bargaining consistent with Article 47, subsection 2G2 to permit the Union to consider the information and adjust proposals accordingly.
  • 8. Employees will be provided a reasonable amount of administrative time to pack and unpack their belongings.
  • 9. Employees will be offered seating assignments in IRS EOD order.
• C. Reassignments/Realignments Outside the Commuting Area Where the Employer proposes to reassign or realign employees from one POD to another outside a particular commuting area, the following procedures will apply:
  • 1. The Employer will provide the appropriate Union chapters with notice of its intention to reassign/realign employees if required by law. If formal notice of the change is not required by law, managers will provide a courtesy notice to the impacted chapters of such reassignments/realignments.
  • 2. The Employer will designate the impacted employees who are qualified and possess any necessary specialized skill requirements, and will solicit for volunteers from among the impacted employees. The names of the impacted employees and their new assignments will be provided to the Union with the notice in subsection 2C1 above.
  • 3. If there are more volunteers than needed, the employee(s) with the earliest IRS EOD will be reassigned/realigned.
  • 4. Where there are not enough volunteers, the least senior employee(s), using IRS EOD, will be reassigned/realigned.

• • 5. The designated employees will be given thirty (30) workdays notice.
  • 6. Employees who are reassigned/realigned to a POD outside the commuting area will be entitled to moving expenses in accordance with law, rule and regulation.
  • 7. If the Employer asserts that a specialized skill is needed, NTEU reserves the right to bargain at the national level over the impact and implementation of the specialized skill, if that specialized skill has not been used as a matter of practice in filling the position.
  • 8. The impact and implementation of the Employer's use of a specialized skill and any adverse impact may be negotiated by the parties at the national level. Any negotiations, including the initial contact with the Factfinder identified in Section 3, will be completed within thirty (30) days of the date of the notice provided in subsection 2C1 above, and in accordance with procedures provided in Section 3 below. The Factfinder may also rule on assertions by the Union that the Employer failed to provide information requested for the negotiations pursuant to 5 U.S.C. §7114(b)(4) and extend bargaining consistent with Article 47, subsection 2G2 to permit the Union to consider the information and adjust proposals accordingly.
  • 9. Employees will be provided a reasonable amount of administrative time to pack and unpack their belongings.
  • 10. Employees will be offered seating assignments in IRS EOD order.

Section 3 Expedited Resolution Process

• A. The parties agree to use the following process to resolve impasses that result from negotiations:
  • 1. The parties will contact by telephone the designated Factfinder that has been selected by the national parties, to advise the Factfinder of the dispute. This contact will be on the last day of scheduled bargaining or when the parties reach impasse, whichever is earlier. The parties will submit their final proposals and any supporting documentation to the Factfinder within three (3) workdays of the initial telephone contact. The Factfinder may also rule on assertions by the Union that the Employer failed to provide information requested for the negotiations pursuant to 5 U.S.C. §7114(b)(4) and extend bargaining consistent with Article 47, subsection 2G2 to permit the Union to consider the information and adjust proposals accordingly.
  • 2. The Factfinder is empowered to assist the parties in reaching agreement. The Factfinder shall determine the appropriate resolution process, including last and best offer (article by article or issue by issue) or amendment of final offers.
  • 3. The Factfinder may contact the parties via conference calls, subject to Article 47 subsections 2H2 and 2H3 of this Agreement to discuss the offers and will recommend a resolution to the dispute within two (2) weeks. For disputes resulting from negotiations consistent with Article 47, Section 2 of this Agreement, the time frame is extended to four (4) weeks. The recommended resolution will be in writing. In no case may the Factfinder intrude on the Employer's right to reassign/realign.
  • 4. Any disputes remaining after submission to the Factfinder will be resolved pursuant to 5 U.S.C. §7119, or other appropriate provisions of 5 U.S.C. 7101, et. seq. The party that moves such remaining disputes to the statutory impasse resolution process carries the burden of proof regarding the reasons the Factfinder's report does not resolve the issue at impasse.
  • 5. If the Union seeks impasse resolution pursuant to 5 U.S.C. §7119, reassignments/realignments will be implemented while the Union pursues the statutory impasse process. If the Employer seeks impasse resolution pursuant to 5 U.S.C. §7119, reassignments/realignments and other changes to conditions of employment will be delayed pending resolution of the disputed issues, unless exigencies are present. If a party seeks impasse resolution, the parties will ask the Federal Service Impasses Panel (FSIP) to expedite the matter.
  • 6. If a dispute moves to the statutory process, the objecting party will pay the full costs of the Factfinder who produced the decision. Should neither party object, the costs of the Factfinder will be shared by the parties.

Section 4 Reassignments/Realignments--General Provisions

• A. The parties jointly commit to work together in minimizing the adverse impact on employees involuntarily reassigned/realigned under this Article. The parties further commit to fully exploring a variety of options which minimize adverse impact such as flexiplace, alternative work schedules, and telecommuting.
• B. Notwithstanding the provisions outlined in Section 2, above, employees in their first year as revenue agents, revenue officers, or tax auditors are subject to reassignment/realignment without regard to their length of service, provided that, among such first year

• employees, IRS EOD will be used when fewer than all such first year employees need to be reassigned/realigned.
• C.
  • 1. When employees have been reassigned/realigned due to the abolishment of their positions, they will be given the preference for reassignment/realignment back to such positions provided that such positions have been reestablished within three (3) years of abolition, and the employees apply for such positions within fifteen (15) days of receiving written notice (to be given by the Employer) of the reestablishment of the positions. If such reassignment/realignment due to job abolition was to a position within the commuting area, employees will be offered the right of first refusal back to such positions. If there are two (2) or more applicants for a reestablished position, the most senior applicant, using IRS EOD, who meets the position requirements will have preference. The parties recognize it is in the interest of the Government to return applicants to their former positions at Government expense whenever possible.
  • 2. When employees have been involuntarily reassigned/realigned from a position in the last five (5) years, they will be entitled to return to a vacant position with the same title, series, and grade in the location they were forced to leave. No moving expenses are authorized in such circumstances.
• D. The Employer has determined that reassignments/realignments will not be used in lieu of discipline.

Section 5 Hardship Relocations

• A.
  • 1. The Employer has determined, that consistent with workload needs, it will relocate an employee demonstrating a significant hardship that can be relieved by a relocation outside their commuting area or a change in POD, provided that there is a vacant position which the Employer intends to fill in the employee's current job series and the employee meets the position and skill requirements.
  • 2. The Hardship Relocation Program does not apply to positions to be filled on a temporary basis.
  • 3. Employees requesting a hardship relocation will be eligible for positions to be permanently filled at the same or lower grade for which they meet OPM qualifications and selective placement factors.
  • 4. A hardship relocation under this process will not entitle the employee to moving expenses, but neither will it void any independent entitlement the employee may have.
• B. The Employer has determined that all hardship relocation recipients who are above the journey level will be limited to entitlement to positions in their current occupation at the journey level.
• C. Employees accepting a voluntary hardship relocation will have their pay set in accordance with Government-wide regulations.
• D. Situations may arise wherein the Employer may attempt to accommodate a hardship eligible by offering assignment to a position in another series when it is determined by the Employer that the employee is minimally qualified for the position, can readily perform the work and there is no vacancy in the employee's current series, provided that there is no hardship eligible currently in the series being considered. The Employer has determined that the hardship eligible is not required to accept a position in another series. Declination of such an offer will have no impact on the employee's entitlement under this Agreement.
• E. The Employer may fill an announced vacancy with an applicant without accommodating a hardship eligible if the hardship eligible has, within the previous ninety (90) days declined an offer of assignment made in accordance with the provisions of this Agreement. Declination of an offer made under subsection 5D above does not serve to trigger this provision.
• F. The Employer has determined that employees who accept a voluntary change to lower grade in order to receive a hardship reassignment will be assigned work commensurate with their grade level.
• G. The employee must provide verifiable documentation concerning the situation or condition that gave rise to the hardship request. The application form (Exhibit 15-1) will be used to substantiate and document hardship reassignment requests.
• H. The employee's office will notify the "gaining" office within ten (10) workdays of receipt of a completed hardship application. The employee, at his or her option, may submit a copy of his or her completed application to the gaining personnel office sooner than the ten (10) workdays.
• I. The Employer has determined that notification of the hardship request prior to the close of a vacancy announcement will result in that hardship relocation being made through that vacancy announcement, provided the employee meets the hardship criteria.
• J. Employees will not be eligible for hardship relocation if they are not performing at a fully successful level or above or if they are the subject of a continuing conduct investigation.
• K. The hardship relocation application is good for one (1) year from the approval date. At the expiration of the one (1) year period, the employee must reapply.

• L. In addition, the employee may be required to recertify that the hardship still exists before an office extends an offer of a position. Employees will notify the "gaining" office of any change in the hardship situation.
• M. Examples of hardship situations or circumstances are listed below. This list is not intended to be all inclusive. There may be other situations when the totality of circumstances constitutes a hardship situation. The Employer reserves the right to exercise its judgment in those circumstances.
  • 1. The employee or employee's immediate family is experiencing a significant hardship. "Immediate family" refers to spouses, parents (or legal guardians), brothers, sisters, and children. "Step" relationships and life partner are included in the definition of immediate family.
  • 2. If medical in nature, the hardship must be serious, affecting major life functions and not treatable in the employee's current location, for example, a severe condition of hay fever which might be alleviated by relocation to another geographic area would not be considered a significant hardship unless the employee's condition cannot be alleviated or controlled by recognized medical treatment.
  • 3. Access to a hospital that specializes in treatment of a specific life threatening disease or condition would qualify as a hardship, even though there is a general care hospital in the employee's current location.
  • 4. Access to special educational facilities (for example, schools for hearing or visually impaired) would be considered a significant hardship if there is no equivalent facility in the employee's present location.
  • 5. Employment-related situations that constitute a hardship situation include any spouse, fiancé, or life partner being offered the choice of relocation or unemployment, receiving a promotion opportunity in another location, losing a job and receiving a job offer in another location, or receiving military orders to relocate.
• N. The Employer has determined that if a "gaining" office has more than one (1) hardship waiting for relocation, that office will offer the hardship relocation according to the length of time that an eligible employee has been waiting. That is, the employee who can perform the duties and meets the position requirements and who has been eligible the greatest length of time.
• O. Until such time that employees who accept a voluntary downgrade achieve their previous grade, employees who apply for a position may indicate on their application that they have previously received a hardship relocation. The Employer will take into consideration prior to selection that the employee(s) have accepted a downgrade as a result of a hardship relocation.
• P. Denials of hardship requests will continue to be resolved through the grievance procedure. Grievances that remain unresolved at the first step will be waived to the last step of the grievance process. Upon invocation, unresolved grievances over denial of hardship requests will be discussed at the national level prior to scheduling the arbitrations.
• Q. The Employer will provide the NTEU National President a monthly report listing all approved hardship applications. The report will include the date of the request, the grade, series and current location of the employee and the new location requested by the employee.

Section 6 Voluntary Relocations Within a Geographic Area

• A. Employees may volunteer for relocation under this section for any POD within their geographic area. Geographic area for the purposes of offering voluntary relocations is defined in Exhibit 15-2.
• B. The Employer has determined that the procedures of this section will be used in the following situations:
  • 1. in filling vacancies below the journey level of an occupation; and
  • 2. in filling one-half (1/2) of the positions that the Employer determines to fill at the journey level and above in each POD (for example, if the Employer has four (4) above journey level revenue agent vacancies at a particular POD, this process will be used in filling at least two (2) of them; if there is only one (1) vacancy or an odd number of vacancies, the Employer will use this process in filling every other vacancy). Selections made under the voluntary relocation process will be subject to the priority selection order in Article 13, subsection 2E. For example, this process will not be used before priority placement, priority consideration, Reassignment Preference eligible, hardship and staffing imbalance candidates are considered. It will be used before competitive or other placement methods are used.
• C. If employees wish to relocate using this process, they must annually file voluntary applications for consideration listing the location(s) within their geographic area for which they wish to be considered. The annual opportunity will be announced Service-wide during the second month following implementation of this Agreement and every year thereafter. The Employer has determined that when it decides to fill a vacancy, it will review the voluntary applications and list the candidates in order of IRS EOD. Employees will be excluded from the list if they do not have a rating of Fully Successful or above on their last rating of record, are not in the same position as that of the vacancy or have moved voluntarily under this program (or for a competitive promotion) in the last three (3) years.

• Employees in positions with specialty areas that require specialized training will only be eligible to volunteer for relocation to vacancies in the same specialty area. Once this list is assembled, applicants will be selected in order of earliest IRS EOD date for relocation to perform the duties of their positions at the new location so long as they have a current rating of record that "Exceeds Fully Successful" or higher. Employees with a rating of "Fully Successful" on their last rating of record will be considered and selected after those with "Exceeds Fully Successful" or higher ratings on their last rating of record, but may be passed over for just cause.
• D. A relocation under this process will not entitle the employee to moving expenses, but neither will it void any independent entitlement the employee may have.
• E. Within budgetary limitations, any qualified employee working a Part-Time Career Act schedule who previously worked full time will be returned, upon request, to a full time schedule in his or her occupation.

Section 7 Job Swaps

The Employer has determined that Employees in the same occupational classification series, with the same specialty area, if applicable, and at the same grade levels may swap positions, absent just cause. Additionally, once an employee has swapped positions with another employee, he or she may not swap again for three (3) years. In order to be eligible for such voluntary movement employees must be at least fully successful in their current positions and the swap must not require any formal training or relocation costs to the Employer. The parties recognize and acknowledge that such job swaps are solely for the benefit of the employees involved and it is the responsibility of the employees to identify the other employees interested in such a job swap.

Section 8 Temporary Hardships

Where an employee is experiencing a temporary hardship, the employee may request a temporary flexiplace arrangement. The Employer will make every reasonable effort to approve a temporary flexiplace location, including another IRS POD, to accommodate the temporary hardship.

Article 16
Details and Non-Competitive Temporary Promotions

Section 1 Definitions

• A. Detail For the purposes of this Article, a detail is defined as the temporary assignment of an employee to a different position for a specified period with the employee returning to regular duties at the end of the detail. This includes positions at higher or same or lower grades. An employee who is on a detail is considered to be permanently occupying his/her regular position and is not required to meet the qualifications of the temporary position.
• B. Non-Competitive Temporary Promotion Consistent with 5 CFR 335.103(c)(1)(i), a non-competitive temporary promotion is defined as the temporary assignment of an employee to a position at a higher grade position for a specified period of time not to exceed 120 days with the employee returning to his or her permanent position of record at the end of the non-competitive temporary promotion. To receive a non-competitive temporary promotion an employee must meet OPM qualifications for the temporary position and any selective placement factors.

Section 2 Higher-Graded Duties

• A.
  • 1. An employee who is detailed to a position of higher grade for one (1) full pay period or more will be temporarily promoted for up to 120 days, if eligible, and receive the rate of pay for the position to which temporarily promoted.
  • 2. If an employee is not detailed to a position of higher grade, but who performs higher graded duties for twenty-five percent (25%) or more of his or her direct time during the preceding four (4) months, the Employer will temporarily promote the employee retroactive to the first full pay period if the employee meets the criteria below:
    • (a) the employee performed such higher graded duties at least at a level of skill and responsibility properly expected;
    • (b) the employee meets minimum OPM qualifications for the promotion to the next higher grade; and
    • (c) the employee meets OPM requirements for promotion to the next higher grade.
    • (d) the number of days of the retroactive temporary promotion may not exceed the limitations established by law.
  • 3. Once a four (4) month period has been reviewed and a temporary promotion has been given, those four (4) months will be eliminated from further consideration in calculating future four (4) month periods subject to subsection 2A2(d) above.
  • 4. Direct time is to be calculated in accordance with the criteria contained in Exhibit 16-1. The procedures which are to be followed for other matters related to higher graded work are contained in Exhibit 16-2. Exhibit 16-2 is placed in this Agreement for informational purposes only.

Section 3

• A. Upon request, and to the extent not prohibited by law, the Employer will provide copies of necessary and relevant data and reports from Integrated Collection System (ICS) and other similar work tracking system to enable the Union to monitor the assignment of higher graded duties.
• B. Details of more than thirty (30) consecutive calendar days will be formally documented by the placement of documentation in the employee's Official Personnel Folder (OPF).
• C. The Employer has determined that employees assigned tax enforcement duties who are on formally documented details as described in subsection 3B will be relieved of responsibility by the Employer for work then assigned, provided such work is not encompassed by the detail. The foregoing relief of responsibility will be based on the detailee's written list of those cases, identifying the actions therein which need attention. The Employer will provide timely notification of the detail and the detailee shall be provided with sufficient time to prepare such a list. The relief of responsibility shall terminate with the employee being returned to the permanent position.
• D. An employee who is detailed to an overseas assignment will receive forty-five (45) days advance notification, when circumstances permit.

Section 4 Rotational Details

• A.
  • 1. If the Employer determines to rotate employees in and out of bargaining unit positions using a series of details which extend for more than thirty (30) consecutive days, the Employer will solicit for volunteers from interested and qualified employees possessing the necessary grade, skill level, and experience requirements for the detail from within the commuting area.
  • 2. If there are more qualified employees than there are positions to be filled, the most senior qualified employee, using IRS EOD, who bids on such a position shall be selected. Once an employee completes a rotational assignment, he or she will be placed at the bottom of the selection list.
  • 3. Details of employees will not be made in a manner which conflicts with the provisions of Article 14 or Article 22 of this Agreement.
• B. When the rotation of employees through higher graded positions has the effect that compensation at the higher grade is avoided, the Employer will comply with the provisions of IRM 6.335.

Section 5 Solicitation Procedures

• A. With the exception of subsection 5B below, the solicitation procedures in this section cover all details to bargaining unit positions at the same or lower grade exceeding sixty (60) days and all non-competitive temporary promotions and details to higher-graded positions to bargaining unit positions exceeding sixty (60) days, but no more than 120 days.
• B. The procedures of Article 14, Section 5, will be used to solicit for interest in details for seasonal employees who are in an organizational area in which employees with the necessary skills are being placed in a non-work status and needed in another organizational area that is in the process of recalling or hiring seasonal employees.
• C. Solicitation for details and non-competitive temporary promotions, consistent with subsections 5D, 5E and 5F below, will be accomplished by the Employer using electronic media (e.g., e-mail) and/or other appropriate means (e.g., memorandums, desk drops). The solicitation will include pertinent information regarding the opportunity such as the qualifications, the duties of the position, the expected duration and the organizational location.
• D. The Employer may effect non-competitive temporary promotions or details of sixty (60) days or less from among appropriately qualified employees (to be eligible for a temporary promotion, employees must meet minimum OPM qualifications). Once a detail or non-competitive temporary promotion of more than sixty (60) consecutive days becomes available, the Employer will solicit and consider volunteers in the following order:
  • 1. Center Campus or commuting area (by Division first, then among all Divisions);
  • 2. Area, or its equivalent (by Division first, then among all Divisions); and
  • 3. Service-wide (all Divisions).
• E. Volunteers for details of more than sixty (60) consecutive days will be solicited from interested and qualified employees in the order set forth in subsection 5D above. If there are too many volunteers, selection will be made in descending order using IRS EOD date, unless competitive procedures are used to identify the best qualified candidate. If there are insufficient volunteers, the Employer will select from among appropriately qualified employees in reverse order of seniority, using IRS EOD date, absent local mutual agreement to the contrary.
• F. Volunteers for non-competitive temporary promotions of more than sixty (60) days, but less than 120 consecutive days, will be solicited from interested and qualified employees who meet minimum OPM qualifications for the temporary promotion. If there are

• too many volunteers, selection will be made in descending order using IRS EOD.
• G. If the most senior qualified applicant received the same or a similar opportunity within the last twelve (12) months, he or she will be passed over until all other qualified volunteers have been selected.
• H. In those cases where the Employer announces, in advance of the solicitation, that it will not pay travel or per diem expenses, consideration will be given to all employees, including those who are willing to take the detail without these costs.

Article 17
Acceptable Level of Competence Determinations

Section 1

• A. The Employer has determined that acceptable level of competence determinations will be made as they become due by the employee's immediate supervisor as described in Article 12.
• B. Acceptable level of competence determinations will be made in a fair and objective manner and will be made only on the basis of the work requirements of the particular position or specific work standards as may have been established by the Employer for the position; provided, however, that a determination that an employee is not performing at an acceptable level of competence (that is, at a fully successful level) will not be used to dispose of questions of misconduct. In accordance with applicable law, an employee shall be advanced in pay to the next higher step of his or her grade upon meeting the following requirements:
  • 1. the employee must have completed the required waiting period;
  • 2. the employee must not have received an equivalent increase in pay during the required waiting period; and
  • 3. the employee's work must be of an acceptable level of competence in each of the critical job elements of his or her position (that is, the employee's performance is fully successful as provided in Article 12 of this Agreement).

Section 2

• A. If an employee has not been informed of the requirements for successful performance in his or her current position, at least sixty (60) days in advance of the completion of the required waiting period, and has not been given a performance rating in any position within the ninety (90) days prior to the completion of the required waiting period, the acceptable level of competence determination will be postponed until sixty (60) days from the date on which the employee has been informed of his or her current critical job elements. If at the end of this period it is determined that the employee's work is at an acceptable level of competence, the within-grade increase shall be made retroactively as of the date the waiting period was completed.
• B. When a manager's review leads to the conclusion that an employee's work is not at an acceptable level of competence, the employee will be provided with the following in writing within a reasonable period of time, but never less than sixty (60) days before the employee will have completed the required waiting period:
  • 1. notice of the critical job element(s) in which the employee's work is less than fully successful;
  • 2. examples of less than fully successful performance on which the action is based;
  • 3. advice as to what the employee must do to bring performance up to the fully successful level;
  • 4. a statement that the employee's performance may be determined as being less than successful unless improvement to a fully successful level is shown; and
  • 5. a statement that the within-grade increase will be withheld unless the employee's work is at an acceptable level of competence by the end of the waiting period.

Section 3

If the employee's performance becomes fully successful the notice given as provided in Section 2 will be canceled. If the employee's performance is not at an acceptable level of competence, the Employer will notify the employee in writing that the within-grade increase will be withheld. The notice will include reasons for the action. The employee will also be advised of the right and how to seek reconsideration of the action in accordance with 5 U.S.C. §5335(c) and 5 U.S.C. §9508(d)(2).

Section 4

• A. Neither the substantive nor the procedural aspects of this Article may be grieved until an acceptable level of competence determination is final. The acceptable level of competence determination will be considered final when a reconsideration decision is due or issued. A reconsideration decision shall be considered due thirty (30) days from the date of the Employer's receipt of an employee's written request for reconsideration. The grievance procedure will begin one (1) step above the reconsideration official. If the reconsideration official also represents the final step of the grievance procedure, the level of competence determination is appealable directly to arbitration. This Section will not apply, however, in cases where the grievance is based solely on non-performance and/or non-merit reasons, e.g., an unfair labor practice or a prohibited personnel action.

• B. In the event an employee disagrees with the Employer's determination as to whether the employee has satisfied the within-grade waiting period, the employee may grieve the denial of the within-grade increase within fifteen (15) days of becoming aware of the Employer's determination.

Section 5

Any alleged violation which results in a new acceptable level of competence determination will provide for retroactivity of any pay increase, unless prohibited by applicable law or higher Agency regulation.

Section 6

In accordance with law, rule and regulation, the Employer will provide the Union with sanitized copies of written notices referenced in subsection 2B above, any decision letters, and any reconsideration letters simultaneously with their issuance to employees.

Section 7

Student Career Experience Program (SCEP) participants will be granted within-grade increases when their performance is at a fully successful level, and they have met the creditable service requirements for the within-grade waiting period in accordance with 5 CFR 531.405 and 531.406.

Article 18
Awards

Section 1 General

• A. Performance Awards (that is monetary awards earned as a result of an employee's annual performance rating); Time Off Awards; Special Act, including Manager's Awards; Honorary; Suggestion; and Invention Awards; and Quality Step Increases (QSI) are granted by the Employer on the basis of merit, and within applicable budget limitations, to individuals or groups.
  • 1. The Employer has determined that it will distribute 1.75% of total annual bargaining unit salary pursuant to the NTEU-IRS Contract Award program discussed below. "Total annual bargaining unit salary" will be determined by the total prior fiscal year actual salary cost (base plus locality) of bargaining unit employees not covered by incentive pay or gainsharing, adjusted for subsequent increases in Government-wide civilian pay raise adjustments, if any. However, if any employee covered by incentive pay becomes eligible and receives a performance award, their salary during their time in which the eligibility was established will be included.
  • 2. The bargaining unit awards funding will be allocated first to Bilingual Awards and other awards required to be paid under negotiated provisions. After this allocation, the remaining funds will be distributed as follows: ninety percent (90%) to performance awards agreement, and ten percent (10%) to other discretionary awards for bargaining unit employees.
  • 3. Should the Employer determine to change the budget for the bargaining unit award pool described in subsection 1A1 above, or the non-supervisory NBU award pool, it shall give the Union formal notification, at least sixty (60) days in advance of its intention to do so. Upon such notice, either party, as an exception to the provisions of Article 54 (Duration and Termination), may reopen this Article to negotiate the implementation and impact of the Employer's proposed change. Such negotiations shall be conducted in accordance with the provisions of Article 47, Section 6.
• B. The Employer will provide the Union data on awards pools in Excel format at least ten (10) workdays before issuance of the awards reflecting the following individual information:
  • 1. A complete listing of all eligible bargaining unit members by name, which includes NTEU chapter, award pool identification information, award status, award amount, time off hours, number of award shares earned, salary, grade, step, current annual salary rate (base plus locality), award share value, award qualifying average CJE score, employee's average CJE score, rating, effective date, time spent in a BU position, and incentive pay indicator.
  • 2. The following summary information: award pool ID code, NTEU chapter and name; qualifying average critical job element score (cut-off score) for an award in that pool; award share value for that award pool; the number of eligible employees in the award pool; the number of those employees who received awards; the number of those employees who received awards in the award pool divided by the number of eligible employees in that award pool (this reflects the impact of ties for all employees having the qualifying average critical job element score).
  • 3. The Union will also receive an annual report on non-unit salaries for each non-unit award pool for the comparative period and award amounts for each non-unit award pool.
• C. Performance awards will not be granted to employees covered by the Incentive Pay System. Amounts paid to employees under this system will not be part of the computation described in the National Performance Awards Agreement (NPAA). Employees will be eligible,

• however, for performance awards under this Agreement for any period(s) of time that they are not covered by the Incentive Pay System.
• D. The fact that an employee is the subject of a conduct investigation or has been the subject of a disciplinary action during the rating period will not preclude a performance award that would otherwise be granted unless such preclusion is necessary to protect the integrity of the Service. The merits of the Employer's decision to withhold an award are subject to the negotiated grievance procedure.

Section 2 IRS-NTEU Contract Awards Program

• A.
  • 1. Awards granted under this section will be known as awards under the "IRS-NTEU National Performance Awards Agreement," and this designation will be noted on award certificates, as well as any other letters or memoranda given to employees in connection with these awards. If the Employer decides to issue letters, the appropriate NTEU Chapter President will be given the opportunity to co-sign the letters. Pursuant to that agreement, all employees who are otherwise eligible (including those with tied CJE scores) shall be granted a monetary award.
  • 2. Subject to the prorating provisions of the NPAA, the minimum performance award is $500. The maximum performance award is $3500.
  • 3. Employees with an average CJE score lower than 3.4 will not be eligible for a performance award.
  • 4. Employees with fewer than twelve (12) continuous months on IRS rolls as of the last day of the last pay period that ends on or before June 30 are not eligible for a performance award.
  • 5. The parties agree that the NPAA, including addendums, as modified by this Agreement, will remain in force during the term of this Agreement and will roll over to a successor National Agreement subject to the provisions of Article 54.
• B. QSIs
  • 1. The Employer has determined, consistent with its discretion under applicable regulations and the settlement agreement between the parties dated February 24, 2009, that a target QSI award rate will be established of ten percent (10%) of eligible permanent bargaining unit employees for each fiscal year beginning during the term of this Agreement. Employees will be considered eligible for a cash award or QSI, if they:
    • (a) are assigned an outstanding annual performance rating (rating of record) for any rating period ending on or after the implementation date of this Agreement;
    • (b) were assigned an outstanding annual performance rating (rating of record) in at least two (2) of the three (3) immediately preceding rating periods;
    • (c) served at least three (3) years at the full performance/journey level or above in their current position with the IRS;
    • (d) have not received a QSI or cash award in lieu thereof within the previous 156 calendar weeks;
    • (e) are not serving under a temporary or time limited appointment;
    • (f) are serving under the GS, GM or GL pay plans; and
    • (g) are not compensated under the Wage and Investment Submission Processing incentive pay or gainsharing programs.
  • 2. An employee, who has been approved for a QSI, may choose a cash award instead of the QSI, which shall be in the amount of three percent (3%) of the employee's base salary, including locality pay. In this regard, an employee at Step 10 of the General Schedule is ineligible for a QSI; accordingly, where such an employee would have been approved for a QSI but for this ineligibility, the employee will receive a cash award of three percent (3%) of the employee's base salary, including locality pay. For purposes of calculating QSI participation rates, such conversions as described herein shall be treated as if the employee had received a QSI.
  • 3. By December of each year, the Employer will provide the Union at the national level with the QSI percentage reached in the preceding fiscal year. This percentage will be calculated by dividing the number of permanent bargaining unit employees as of the end of pay period 19 of the current calendar year who received a QSI or cash award in lieu thereof since the end of pay period 19 of the prior calendar year by the total number of permanent bargaining unit employees on rolls as of the end of pay period 19 of the current calendar year.
  • 4. If the total percentage of permanent employees that actually receives a QSI or cash award is less than nine percent (9%) or more than eleven percent (11%) in any fiscal year, either party may reopen this subsection of the Agreement.
• C. No employee with an overall rating of Minimally Successful or lower is eligible for a performance award.
• D.
  • 1. A joint committee will convene for the purpose of conducting two (2) simulations. The purpose of the simulations will be to simplify the existing award pool configuration. Pools known as "Appendix A Pools" from the NPAA will be broken down into sub-pools by major IRS occupations.

• • "Major occupation" is defined as an occupational series within each "Appendix A Pool," with a large number of employee assigned to that series. Those employees, not in a major occupation as defined above, will be grouped together in a "Rest of the Unit" pool and divided into the following sub-groups:
    • (a) GS-6 and below; or
    • (b) GS 7, 8, 9, 10 and 11; or
    • (c) GS 12 and above.
  • 2. The committee will be comprised of two (2) management representatives and two (2) employees representing the Union. Additional advisors from the national offices of both parties may also participate.
  • 3. The results of these simulations will be provided to the parties within sixty (60) days of completion.
• E. For employees converted to a bargaining unit position as a result of a Unit Clarification Petition (UCP), the following will apply:
  • 1. If the employee was evaluated using CJEs on the NBU position, the employee will continue to receive annual appraisals consistent with Exhibits 12-1 or 12-2 of this Agreement and awards with the NPAA.
  • 2. If the employee was not evaluated using CJEs, and received appraisals on an annual rating period starting on October 1 each year, the employee will receive a BU performance award as follows:
    • (a) In the award year of the conversion, if the employee does not receive a rating of record prior to the cut-off date for bargaining unit awards, has worked at least sixty (60) days on the bargaining unit position and is otherwise eligible, the employee will receive a performance award. In this case, the supervisor or designee will issue an ad hoc appraisal to determine award eligibility and the award will not be prorated.
    • (b) If the employee receives a rating of record that qualifies for a performance award prior to the award cut-off date and is otherwise eligible, the award will not be prorated.
  • 3. Funding for the additional award amounts will be drawn from the ninety percent (90%) allocation for performance awards consistent with subsection 1A2 above.
• F. The Employer will advise the Union in advance if the Employer elects to hold an official award ceremony.
• G. For employees who will otherwise be receiving an award under the NPAA and who meet one of the criteria below, the Employer will calculate their performance award at the grade level of the higher-graded duties performed by the employee.
  • 1. The employee was not eligible for a temporary promotion, but performed higher-graded work for twenty-five percent (25%) or more of his or her direct time for at least four (4) consecutive months during the rating period; or
  • 2. The employee received a non-competitive temporary promotion for the maximum of 120 days in a year (or for 180 days under the OPM exception for Campuses), but continued to perform higher-graded duties for twenty-five percent (25%) or more of his or her direct time for at least sixty (60) consecutive days during the remainder of the rating period.
• Employees are encouraged to notify their supervisor if they know that they performed higher-graded duties during their rating period, indicate what percentage of their direct time was at the higher grade and note the grade level of that work they believe is proper.

Section 3 Other Awards

• A. Such awards will be made by the Employer in accordance with the provisions of IRM 6.451.1., unless modified by the provisions of this Article.
• B. Managers are encouraged to utilize the provisions of IRM 6.451.1 to motivate and reward employees.
• C. The maximum amount for a Manager's Award will be no higher than the minimum amount for a performance award.
• D. The Employer and the Union agree that employees' suggestions to improve work processes and working conditions provide a valuable and unique source of ideas which can greatly increase the efficiency of the Service and/or employee morale. In accordance with the Parties' 2001 Suggestion Program Memorandum of Understanding and applicable law, rule and regulation, an employee who has a suggestion adopted by the Employer will receive twenty-five percent (25%) of the tangible first-year savings resulting from that suggestion, as well as additional monetary and non-monetary benefits, as provided by the memorandum of understanding. NTEU at the national level will be sent quarterly reports showing the date a suggestion was submitted, the name of the suggesting employee, the organizational unit to whom the employee is assigned, and a designation of a case as overage.
• E. Non-monetary awards will be given to employees at the option of supervisors consistent with the policies established by the Employer.

Section 4 Time Off As Incentive Award

• A. The purpose of the IRS/NTEU Time Off Award is to increase employee productivity and creativity by rewarding their contributions to the quality, efficiency,

• or economy of Government operations. The award is also intended to increase the quality of work life for all employees, as well as encourage and recognize one time, non-recurring accomplishments above or beyond normal job requirements.
• B. It is within the Employer's sole discretion to offer time off in lieu of cash to an employee. The Employer agrees to grant time off to bargaining unit employees on the basis of their performance, in a fair, consistent, and objective manner without discrimination. However, where an employee requests time off in lieu of an award, the Employer will normally grant the request absent workload demands. If granted, the scheduling and use of time off shall be subject to the same approval process as is used for annual leave as set forth in Article 32 of this Agreement.
• C. A Time Off Award (TOA) provides an employee with an excused absence without charge to leave or loss of pay. All bargaining unit employees shall be eligible for such TOAs unless the employee is or was on a leave restriction letter within the (12) months prior to the effective date of the award.
• D. During any single leave year, employees may be granted up to the average total number of hours that such an employee works during a biweekly scheduled tour of duty. For example, a full time employee is eligible for a total of eighty (80) hours of time off; and a part-time employee working an average biweekly schedule of sixty-four (64) hours is eligible for a total of sixty-four (64) hours of time off.
• E. To encourage the use of TOAs for timely recognition of an employee's contribution, the Employer has determined that supervisors may grant up to eight (8) hours of time off without higher level review or approval.
• F. The minimum amount of time off for any contribution shall be one (1) hour. The maximum TOA for any single contribution shall be forty (40) hours for a full time employee. A part-time employee will be granted a TOA not to exceed his or her weekly work schedule.
• G. A TOA may be used in single blocks of time or in one (1) hour increments, subject to approval by the Employer.
• H. A TOA must be scheduled and used within one (1) year from the effective date of the award or it will be forfeited. TOAs should be scheduled so as not to conflict with use of "use or lose" annual leave. When physical incapacitation for duty occurs during a period of time when an employee is using his/her TOA, sick leave will be granted for the period of incapacitation and the TOA will be scheduled at another time.
• I. TOAs in this subsection can be granted for any type of monetary award provided for in this Article. The value of any such accomplishment must exceed the cost of labor and the value of work which would have been performed during the employee's absence.
• J. Time off under this provision shall be calculated by dividing the employee's hourly rate, to the nearest dollar, into the recommended award amount and rounding-off to the nearest whole hour provided that the time does not exceed the maximum time allowed for a given contribution per subsection 4F.
• K. The monetary equivalent of the TOA (as determined solely by the hourly wage of the employee during the time off) will be charged back to the appropriate awards budget.
• L. The receipt of a TOA does not prevent an employee from receiving any other Cash or Incentive Award and receiving prior Cash or Incentive Awards does not prevent granting a TOA.

Section 5 Bilingual Awards

• A. Employees, who on a regular basis, rather than occasionally:
  • 1. utilize their bilingual skills;
  • 2. whose performance is currently rated at least fully successful; and
  • 3. who are not otherwise compensated through a Performance Award or Superior Accomplishment Award based on the use of their bilingual skill shall receive a Special Act Award of $350.
  • 4. Employees will be eligible to receive one (1) such award per calendar year.
• B.
  • 1. The Employer has determined that Bilingual Awards shall be paid out of the performance awards budget established by the Employer in accordance with subsection 1A2 above. The provisions of subsection 5A above shall terminate upon approval and implementation of a Foreign Language Proficiency Pay Demonstration Project, including any negotiations required by law.
  • 2. If a Foreign Language Proficiency Pay Demonstration Project is not implemented by the Employer within one (1) year of the effective date of the Agreement, either party may reopen subsection 5A above.

Section 6 Incentive Pay and Gainsharing Programs

The Incentive Pay and Gainsharing Programs will be administered consistent with the Memorandum of Understanding between the parties dated March 20, 2009.