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Article 19
Reduction in Force and Mitigation Strategies

Section 1 Purpose and Definitions

• A. This Article will apply to reductions in force (RIF) conducted by the Service. The provisions are an effort to:
  • 1. avoid the need for a RIF;
  • 2. mitigate the impact of any RIF decision on the employees;
  • 3. reduce the number of employees who would be involuntarily separated, downgraded, or otherwise impacted;
  • 4. retain employees who have institutional knowledge of the Service;
  • 5. establish procedures that will be used by the Employer to implement a RIF; and
  • 6. establish procedures for any expedited bargaining in connection with a reorganization associated with a RIF.
• B. Pursuant to 5 CFR 351.201, a RIF is the release of a competing employee from his/her competitive level by furlough for more than thirty (30) days, separation, demotion, or reassignment requiring displacement, when the release is required because of a lack of work, shortage of funds, insufficient personnel ceiling, reorganization, the exercise of reemployment or restoration rights, or reclassification of an employee's position due to erosion of duties when the reclassification will take effect after an agency has formally announced a RIF in the employee's competitive area and when the RIF will take effect within 180 days.
• C. For the purposes of this Article, directly impacted employees are those employees;
  • 1. who occupy positions that are identified by the Business Unit as affected by an approved realignment or reorganization (i.e., the position is being abolished, or the position is in the same grade, series and competitive level as the position being abolished in the competitive area);
  • 2. whose positions are included in a competitive sourcing study; or
  • 3. who are identified in the RIF simulation described in subsection 3D3 for downgrade or separation in a RIF.
• D. All RIFs will be accomplished by the Employer in accordance with applicable laws, rules, regulations and this Agreement.

Section 2 Pre-Decisional Input

• A. At least fifteen (15) days before the Agency provides formal notice of a RIF to the Union, the Employer shall inform the NTEU National President in writing that it has made a preliminary determination to conduct a RIF.
• B. At the same time as it informs the NTEU National President, the Agency will provide him/her with the business case analysis or other reports and/or analyses upon which the Agency relied or that the Agency merely considered in reaching its preliminary determination.
• C. Within five (5) days of receiving the information from the Agency, and if requested, the Agency shall brief the National President or his/her designee on the Agency's preliminary RIF determination.
• D. Following the briefing, the Union shall have five (5) days in which to submit its written comments regarding the Agency's preliminary determination and to meet with management executive officials to discuss the Union's comments. The Agency shall consider the Union's comments before it issues formal notice of the RIF to the Union.

Section 3 Thirty (30) Day Notice Period and RIF Simulation

• A. Subject to the provisions of Section 12, no later than twelve (12) months in advance of the off-rolls date for any RIF, the Employer shall provide the Union with formal notice that the Service has determined that a RIF is necessary. This notice shall comply with statutory notice requirements and include any reorganization associated with the RIF and the following information:
  • 1. the applicable competitive area(s), approximate numbers, types, and geographic locations of the positions affected, and the anticipated effective date;
  • 2. projections with an analysis of the number of employees that will likely be separated; and
  • 3. the information relied upon by the Employer and a description of the reorganization associated with the RIF, including all related reports/analysis.
• B. During the thirty (30) day notice period, the Agency shall inform the Union whether there are any employees in the competitive area(s) undergoing a RIF with ratings of record under other than a five (5) summary level system. If there are such employees, the Agency shall provide the Union with its proposed conversion formulas. The Union will have ten (10) days from the date on which it receives the conversion formula to propose alternatives. The parties will thereafter agree to the conversion formula to be applied in the RIF within ten (10) days of receipt of the Union's suggested alternatives. If no agreement is reached within the ten (10) day period, the parties will

• resolve the dispute following the process contained in Article 15, Section 3.
• C. Within ten (10) days of receiving notice, the Union may request and receive a briefing on the proposed RIF and any reorganization associated with the RIF.
• D.
  • 1. At the time it provides notice to the Union, the Employer will initiate employee records validation pursuant to Section 7 of this Article. It will also initiate the employee briefings described in Section 8.
  • 2. Employees may request to review their Official Personnel Folder (OPF) or Employee Performance Folder (EPF) consistent with Article 7 of this Agreement.
  • 3. The Employer agrees that it will complete records validation and employee briefings no later than sixty (60) days after the notice date. As soon as the records validation has been completed, the Employer will conduct a RIF simulation which will identify those employees who would likely be downgraded or separated if the Employer conducted a RIF at that time. The RIF simulation will be completed within fifteen (15) days of the end of the records validation and the results given to the Union at that time. No later than five (5) days thereafter, employees who are identified in the RIF simulation as likely to be downgraded or separated will be apprised in writing that they are "directly impacted employees." Employees determined to be "directly impacted" in the RIF simulation who previously did not hold that status will be entitled to the mitigation strategies established by this Article.
  • 4. Consistent with the Privacy Act, the Employer will, within five (5) workdays, make available to the Union the results of the RIF simulation. The results will show the positions into which employees will bump or retreat.
  • 5. A RIF simulation will not be required if all positions in the competitive area are being abolished.
• E. In any RIF, the Employer will, subject to the Privacy Act, provide National NTEU with relevant EEO data for directly impacted employees as defined in subsection 1C3 above. The data will be provided to National NTEU within ten (10) workdays of the date of the RIF simulation. The data will include race, age (over/under forty (40) years), national origin, gender and disability status of directly impacted employees. Within twenty (20) days of receipt, National NTEU will provide the results to the Employer of any adverse impact studies conducted utilizing the data. The Employer will consider the information provided by National NTEU.

Section 4 Expedited Bargaining

• A. The parties agree to expedited bargaining beginning thirty (30) days after providing the RIF notice to the Union and continuing for ninety (90) days.
• B. Bargaining will be limited to those matters not expressly addressed in this Article or that are specifically reserved for bargaining by this Article. By permissive mutual agreement, however, the parties can change any terms of this Agreement in those expedited negotiations. If the notice provided by the Employer does not meet the specificity requirements of law, the expedited bargaining period will be tolled until the Employer satisfies said specificity requirements. If the Union asserts that the notice provided by the Employer fails to meet the statutory notice requirements, it will notify the Agency of its determination in writing within seven (7) days of receiving the notice and explain the basis for the assertion. This notice will be given within twenty-four (24) hours where the announcement is related to A-76 or budget emergencies.
• C. The parties may, among other issues, negotiate over:
  • 1. the impact of the remaining work on the remaining employees and related reorganization issues;
  • 2. the need for additional outplacement services and/or career counselors for a RIF;
  • 3. additional open windows for the annual Tuition Assistance Program (TAP) agreement for a specific RIF;
  • 4. the impact to conditions of employment on employees who remain in a competitive area following a RIF;
  • 5. training of additional stewards regarding RIF;
  • 6. additional open windows for Direct Voluntary Separation Incentive Payment (VSIP) and Direct Voluntary Early Retirement (VERA);
  • 7. directly impacted employees' entitlement to a pro rata share of an award; and
  • 8. procedures for the approval of buyouts via job swaps.
• D. Information Request Nothing stated above compromises the Union's entitlement to obtain information from the Agency under 5 U.S.C. §7114(b)(4). If needed, the timeline listed above for expedited bargaining will be modified to allow time for the Employer to give the Union the data and the Union to make appropriate adjustments in its proposals. The time should not be extended more than thirty (30) days after the Employer has responded to the Union's initial request.
• E. Impasse If an agreement is not reached at the end of expedited bargaining, the parties agree to employ the services of a

• third-party neutral who will assist the parties to resolve the impasse. If no resolution is reached, the neutral will issue a recommended finding. If either party is dissatisfied with the Factfinder's recommendation, it may pursue the dispute through the statutory process. If the Employer has provided all of the mitigation strategies set forth herein in accordance with this Agreement, and the impasse is not resolved by the time Certificate of Expected Separation (CES) letters or RIF notices are to be issued to employees (six (6) months in advance of the effective date of the RIF unless the provisions of Section 12 apply), the Employer may move forward with the RIF. In no circumstances will the Employer delay the issuance of CES letters or RIF notices to employees prior to the effective date of the RIF.

Section 5 Mitigation Strategies

For each RIF, the Employer agrees to implement the following mitigation strategies at the time the Employer gives NTEU notice of a RIF, or thereafter, as required by this Article.

• A. Reassignment Preference Notice (RPN)
  • 1. The Employer will provide Reassignment Preference Notices (RPN) to directly impacted employees in accordance with Exhibit 19-2. The RPN will entitle directly impacted employees to priority selection for vacant positions for which they apply and qualify either at their same or lower grade Service-wide, i.e. both within and outside the employee's commuting area.
  • 2. Under the reassignment preference process, a vacancy is defined as any position the Agency is filling regardless of whether a vacancy announcement is issued unless one (1) of the exceptions identified in 5 CFR 330.606 (d) exists.
  • 3. Upon providing notice to the Union in accordance with Section 3, the Agency will provide RPNs to those employees who occupy positions to be abolished or occupy positions in the same grade, series and competitive level as a position being abolished in the competitive area. Once the RIF simulation is completed, the Agency will provide RPNs to any employees identified as likely to be downgraded or separated in the RIF who have not otherwise been provided with an RPN.
  • 4. RPNs will be rescinded when the employee meets one of the criteria outlined in Exhibit 19-2.
• B. VERA and VSIP
  • 1. The Employer shall make every effort to obtain VERA/VSIP authority from OPM for any RIF action under this Article. Subject to the approval of VERA/VSIP authority by OPM, the Employer will make VERA and VSIP available as a mitigation strategy in accordance with IRS policy found in Exhibit 19-4. In each RIF, the Employer will make every effort to obtain OPM approval for direct VERA/VSIP.
  • 2. In circumstances where the Employer determines that an employee, whose direct buyout application has been approved and is still temporarily needed on the job because of special workload requirements, the employee will be informed that the direct buyout has been approved. The employee's off rolls date will be temporarily delayed and will be advised of the date on which the buyout will be effective.
• C. Voluntary Incentives Through Job Swaps
  • 1. In the event the Employer has obtained VERA/VSIP authority, VERA/VSIP will be made available as a mitigation strategy via the vehicle of "job swaps." In the event of a RIF, the parties agree to modify the provisions of Article 15, Section 7 so that directly impacted employees will be permitted to swap jobs into other occupied positions, either inside or outside of the commuting area, so long as:
    • (a) the swapping employee is at least fully successful; and
    • (b) occupies a position at the same grade as the directly impacted employee; and,
    • (c) the directly impacted employee is at least fully successful, qualified for the position occupied by the swapping employee, can perform the duties of that position with little or no formal training (e.g. refresher training) and with only minimal on the job instruction.
  • 2. Job swaps will be permitted into the competitive area undergoing a RIF in conjunction with each open direct VERA/VSIP window if there are still directly impacted employees within that competitive area. Employees swapping positions with a directly impacted employee must do so only for the purposes of retiring or resigning with VERA and/or VSIP and must meet minimum qualifications for the position. If the proposed RIF will eliminate all positions in the competitive area, the swapping employee may choose to retire or resign with VERA and/or VSIP or be separated in the RIF process and receive severance pay.
  • 3. Any swapping employee who meets the eligibility requirements for VERA and accepts VSIP will be authorized VERA retirement.
  • 4. The Employer will not be responsible for relocation costs for any approved job swaps.
  • 5. To facilitate job swaps, the Employer will establish an electronic bulletin board for use by employees interested in job swaps.
    • (a) Access to the electronic bulletin board will be available to facilitate job swaps.

• • • (b) Employees must access the bulletin board on their own time or employees may request time as described in Exhibit 19-3.
• D. Outplacement Service Employees will be granted administrative time to participate in outplacement and career transition services in accordance with IRS Policy found in Exhibit 19-3. Additional outplacement services and training for directly impacted employees may be negotiated by the parties during the expedited bargaining process. Vacancy announcements will be posted in the IRS Intranet.
• E. Relocation to "Follow Your Work" The Employer has determined that it will offer to those directly impacted employees, who occupy positions to be abolished or who occupy a position in the same series and grade as a position being abolished, the opportunity to voluntarily relocate and be realigned to a vacant position in a continuing site to perform the work that the employee is currently performing so long as there are no employees with superior placement rights under Article 13, subsection 2E of this Agreement. Moving expenses for such relocations will not be authorized. Payment under the Voluntary Relocation Incentives (VRI) will be authorized in accordance with IRS policy.
• F. Part-Time and Job Sharing Opportunities
  • 1. The Employer will offer job sharing and part-time opportunities consistent with Article 22, Section 3 of this Agreement.
  • 2. Employees approved for a job sharing or part-time opportunity will be informed of any loss of benefits consistent with Article 22, subsection 3J of this Agreement.
• G. Career Transition Assistance Program (CTAP) and Interagency Career Transition Assistance Plan (ICTAP)
  • 1.
    • (a) CTAP will be administered in accordance with Article 51 of the National Agreement.
    • (b) Career transition services will be provided in accordance with Article 51, Section 7 of the National Agreement.
    • (c) When filling a vacancy under CTAP, the Employer will follow the selection order in accordance with Article 51, subsection 3B of the National Agreement.
    • (d) The Employer agrees to fully brief employees regarding their rights and obligations under CTAP and ICTAP, including, but not limited to, application procedures and notifying the employees in writing of the special selection priority available to them under the ICTAP. Such information must contain guidance to the employee on how to apply for vacancies under the ICTAP, and what documentation is generally required as proof of eligibility.
  • 2.
    • (a) The Employer has determined that, subject to the provisions of Section 12, the Employer will issue a CES, consistent with 5 CFR 351.807, six (6) months prior to the anticipated off-rolls date.
    • (b) Once an employee receives a CES or RIF notice of separation, the employee becomes eligible for outplacement services and selection priority under CTAP as described in Article 51 of this Agreement.
• H. Grade and Pay Retention
  • 1. Grade and pay retention will be granted in accordance with applicable law, regulation and this Agreement. For example:
    • (a) In accordance with 5 CFR 536.202, directly impacted employees who voluntarily apply and are selected for a position not more than three (3) grade levels or three (3) grade intervals below their position of record will receive grade and pay retention if the employee otherwise meets all regulatory requirements (e.g., if immediately before being placed in the lower grade, the employee has served for at least fifty-two (52) consecutive weeks in a position(s) at one or more grades higher than the lower grade). Employees who do not meet the regulatory requirements for grade retention will receive pay retention.
    • (b) Employees who are selected for positions more than three (3) grade levels or three (3) grade intervals below their position of record will have their salary set using highest previous rate.
  • 2. Within thirty (30) days of the issuance of a CES, the Employer will provide to directly impacted employees, who will be both downgraded and moved from one pay schedule to another, an estimate of their projected rate of pay in writing.
• I. Benefits
  • 1. The Employer will invite representatives from the appropriate State Unemployment Offices to share and/or provide information on unemployment insurance with employees who have received a CES or specific RIF notice.
  • 2. The Employer will notify the appropriate unemployment benefits contractor of the upcoming RIF, ensure the separation SF-50s contain accurate information documenting the reasons for separation, and explain the meaning of information on the SF-50 to the contractor.
  • 3. In preparing the SF-50 for employees separated by RIF, the Employer will utilize standard remarks to facilitate the processing of unemployment claims by the service provider.

• • 4. Prior to the effective date of the RIF separation, each employee scheduled for RIF separation will receive a general letter describing the reasons for separation and expressing appreciation for his/her service to the IRS.
    • (a) Supervisors may attach a second page to the general letter recommending the separated employee for future employment and educational opportunities;
    • (b) As soon as possible, a copy of the general letters will be provided to the appropriate local Chapter for comment.
    • (c) The Employer will provide information to employees on the continuation of health and life insurance benefits after separation due to RIF and repayment requirements of any health insurance-related debts.
    • (d) The Employer will invite representatives from the Department of Labor to discuss the outplacement services and activities they provide.
• J. EAP Services
  • 1. When the Employer issues the RPNs to directly impacted employees, it will include within that issuance information describing the Employee Assistance Program (EAP) and the services available through it. The Employer will continue to make available to directly impacted employees the services and assistance currently offered through EAP. The Employer will provide each directly impacted employee with the EAP pamphlet.
  • 2. In addition, information regarding EAP services, such as counseling regarding career transition, stress, major life changes, etc., may be obtained by going to http://erc.web.irs.gov and inserting "EAP" in the search box.
  • 3. On the date on which impacted employees receive CES or RIF notices, the Employer will ensure that EAP counseling is available to such employees.

Section 6 RIF Procedures

• A. Retention Factors and Retention Registers
  • 1. Competitive Levels will be established in accordance with 5 CFR 351.403.
  • 2. Prior to the commencement of expedited bargaining, the Employer will provide National NTEU with a copy of the Competitive Level Catalog.
  • 3. Retention Registers will be established pursuant to 5 CFR 351.501.
• B. Credit for Performance
  • 1. In accordance with 5 CFR 351.504(b)(1), an employee's entitlement to additional service credit for performance shall be based on the employee's three (3) most recent performance ratings of record received during the four (4) year period prior to the cut-off date described immediately below.
  • 2. A cut-off date of sixty (60) days prior to the issuance of the specific RIF notice will be used. Performance appraisals due after that date will not be used for retention purposes.
  • 3. To be creditable for purposes of computing additional service credit, a rating must have been issued to the employee, with all appropriate reviews and signatures, and must also be on record (e.g., the rating is available for use in establishing retention registers).
  • 4. Service credit for employees who do not have three (3) actual annual performance ratings of record received during the four (4) year period prior to the sixty (60) day cut-off date shall be determined as follows:
    • (a) An employee who has not received an annual performance rating of record shall receive credit for performance on the basis of a modal rating. The modal rating shall be based on the most recently completed appraisal period, in the applicable competitive area, prior to the date of the issuance of RIF notices. The definition of a modal rating may be found in the glossary of terms in Exhibit 19-1.
    • (b) An employee who has received at least one (1), but fewer than three (3) previous annual performance ratings of record, shall receive credit for performance pursuant to 5 CFR 351.504 (c)(2).
• C. Release from Competitive Level
  • 1. Pursuant to RIF regulations, employees are released from their competitive level in inverse order of retention standing and are only permitted to bump and/or retreat into other positions within their own competitive area. Employees will be released from their competitive level in accordance with 5 CFR 351 Subpart F; and will be granted assignment rights (i.e. bump and retreat) in accordance with 5 CFR 351 Subpart G.
  • 2. In accordance with 5 CFR 351.703, the Agency will assign an employee to a vacant position under 5 CFR 351.201(b) or 5 CFR 351.701 without regard to OPM's standards and requirements for the position if:
    • (a) The employee meets any minimum education requirements for the position; and

• • • (b) The Agency determines that the employee has the capacity, the adaptability, and special skills needed to satisfactorily perform the duties and responsibilities of the position.
• D. Exceptions to the Normal Order of Release
  • 1. In unusual situations, the Employer may make exceptions to the normal order of release in accordance with 5 CFR 351.606, 5 CFR 351.607 and 5 CFR 351.608. The Employer has determined that only the appropriate Division Commissioner or designee will be permitted to grant permissive exceptions. When the Employer decides to use an exception of thirty (30) days or more, it will notify the Union and all employees impacted by the exception in accordance with 5 CFR 351.608 (g). The notice will include all reasons for the exception as well as a complete rationale why the employee was so chosen. Employees who disagree with the exception granted by the Employer, because they believe they are better suited for the work and in a better position on the RIF list, will have five (5) workdays to notify the Employer of their objections and request the work.
  • 2. The Employer will extend an employee's separation date beyond the effective date of the RIF in order to permit the employee to use sick leave and accrued annual leave under the circumstances permitted by Government-wide regulation (5 CFR 351.606 and 5 CFR 351.608) as follows:
    • (a) In accordance with 5 CFR 351.606, an employee may elect to use annual leave to remain on the rolls of the IRS past the RIF separation date in order to establish initial eligibility for immediate retirement under 5 U.S.C. §§8336, 8412 or 8414, and/or establish initial eligibility under 5 U.S.C. §8905 to continue health benefits coverage into retirement.
    • (b) In accordance with 5 CFR 351.608, the IRS may make a temporary exception to retain on sick leave a lower standing employee covered by chapter 63 of title 5, United States Code, who is on approved sick leave on the effective date of the reduction in force, for a period not to exceed the date the employee's sick leave is exhausted. Use of sick leave for this purpose must be in accordance with the requirements of 5 CFR Section 630, subpart D.
• E. Sixty (60) Day Notice to Employees The Employer will give to employees identified for release from a competitive level specific written RIF notice at least sixty (60) full days before the effective date of the release (the notice period begins the day after the employee receives the notice). The notice to each employee shall comply with the requirements of 5 CFR 351.802.
• F. Examination of Records The Employer shall maintain the current records needed to determine the retention standing of its competing employees. Upon the issuance of employee RIF notices, the Employer will permit subject to the provisions of the Privacy Act, the inspection of its retention registers and related records, as follows;
  • 1. by an employee to the extent that the registers and records have a bearing on a specific action taken, or to be taken, against the employee; and
  • 2. by the Union, consistent with applicable law and regulation. The IRS shall preserve intact all registers and records relating to an employee for at least one (1) year from the date the employee is issued a specific notice.
• G. Assistance for Employees with Disabilities
  • 1. Subject to the right to assign work, the Employer will provide assistance as needed to employees with disabilities with the internal job application process.
  • 2. The Employer will inform employees with disabilities of resources available to them to assist in job placement.
  • 3. The Employer will notify local Federal Agencies of the potential pool of qualified applicants with disabilities available for job placement opportunities.
  • 4. The Employer acknowledges its obligation to make reasonable accommodations to qualified disabled employees for the meetings described in this article, and to provide this agreement, and any other written materials that will be distributed to employees under the terms of this Agreement, in alternate formats to those employees consistent with law, rule and regulation.
• H. Reemployment Priority List (RPL) The Employer shall provide employees with the proper application to establish eligibility under the Department of Treasury's RPL in accordance with 5 CFR Part 330--Subpart B Reemployment Priority List (RPL). In order to be included in the RPL, employees must register by completing any necessary form(s). The employee may submit their application as soon as they receive a specific notice of RIF separation or a CES and no later than thirty (30) days after the RIF separation date.
  • 1. The RPL gives priority reemployment consideration to current and former competitive service employees separated by a RIF.
  • 2. Copies of the RPL application will be made available to employees.
  • 3. If the Employer grants an exception in reemployment priority selection to a former IRS employee under 5 CFR 330.207(d) it will notify the

• • employee and include in that notification a standardized letter prepared by NTEU.

Section 7 Records Validation

• A. The Employer will provide each employee, who is in a position in a competitive area at or below the highest graded position to be abolished, with a summary notice of their relevant information concerning their own tenure group, length of service, their last three (3) performance ratings received during the last four (4) years (or an indication of the number of performance appraisals in the employee's record if fewer than three (3) appraisals) and veterans preference used to determine their retention standing.
• B. Employees challenging any information contained within the summary notice will have thirty (30) days after receipt of the summary notice to submit evidence to support their challenge. The Employer will consider all information provided by the employee. Employees who have made a request to review their OPFs or EPFs consistent with Article 7 of this Agreement shall be afforded time to review those records before the thirty (30) day time period in which to challenge expires.
• C. After updating, new summary notices will be sent to employees.
  • 1. Any remaining dispute, involving the information contained in the summary notice, will be resolved using the dispute resolution process in Section 11 below.
  • 2. The parties will, to the extent feasible, consolidate employees' challenges and submit them to one arbitrator for a telephonic hearing.
• D. Subject to the right to assign work, employees will be given a reasonable amount of time, not to exceed one (1) hour, to meet with their Union representatives to review their summary notice and to discuss the accuracy of the data should they decide it is necessary.
• E. Stewards will be released in accordance with Article 9 of the National Agreement for this review and consultation process.

Section 8 Communications and RIF Training

• A. Copies of all items concerning the RIF about which the Agency served notice on NTEU that are posted on the Intranet by the Agency and that were not previously provided to the Union will be timely provided to NTEU no later than twenty-four (24) hours before the matters are posted.
• B. Employees in a competitive area at or below the highest graded position to be abolished will be briefed on RIF procedures, rights, related matters such as CTAP, ICTAP, the RPL and the glossary of terms in Exhibit 19-1 related to a RIF. Employees will also receive a record validation summary notice during the briefings.
  • 1. The CTAP portion of the briefing will be conducted consistent with Article 51, Section 6 of this Agreement and will also cover information on the ICTAP, including application procedures.
  • 2. A question and answer session will be part of the briefings. The Employer will make its best efforts to respond in writing within ten (10) days to remaining unanswered questions.
• C. Upon signing any collective bargaining agreement reached as a result of the expedited bargaining process with the Union, the IRS will brief all impacted employees on the agreement. The meetings will be conducted pursuant to Article 8 of this Agreement. At the meetings, the IRS will explain the agreement, and answer all questions. The Agency will make its best efforts to respond in writing within ten (10) days to remaining unanswered questions. Prior to the §7114 meetings described above, each employee will be provided with a copy of the agreement and any attachments. Subject to workload requirements, employees who are in a work status will be given up to thirty (30) minutes of administrative time at least five (5) workdays prior to the meeting in order to read the collective bargaining agreement and all attachments. The answers to general questions will be posted on a web site created for the RIF or provided to the Chapter President who represents impacted employees.
• D. The local parties are encouraged to discuss whether additional communication strategies are needed for directly impacted employees.
• E. Subject to applicable laws, rules, regulations and provisions of the National Agreement, the Employer will mail to the home address of each directly impacted employee a package of material prepared for mailing by the Union.
• F. Subject to the right to assign work, during the first thirty (30) days of the expedited bargaining process, the Employer will provide training on RIF related matters, including VERA and VSIP if applicable, for four (4) stewards from each impacted chapter (or six (6) stewards for a campus chapter) in a format selected by the Employer. Training needs for additional stewards may be negotiated during the expedited negotiation process. The training will include an explanation of RIF procedures and the mitigation strategies, as well as a refresher module on VERA and VSIP, the monetary benefit associated with each, and any rights or benefits relinquished as a condition for accepting a particular option.
• G. The Employer acknowledges the obligation to provide written materials that will be distributed to directly impacted employees in alternate formats and to make

• reasonable accommodations for briefings consistent with law, rule and regulation.
• H. Consistent with Article 27, subsection 10A of this Agreement, EAP counselors will be available after each briefing to assist employees.

Section 9 Records and Information

• A. Access to Records
  • 1. Employees may request and review their OPFs consistent with Article 7 of this Agreement.
  • 2. Upon request to their immediate supervisor, employees will be granted access to review their EPF.
  • 3. Subject to applicable laws, rules and regulations, and upon request, the Employer will provide separated employees with copies of their own medical and/or discipline records.
• B. Access to Information
  • 1. Employees may request copies of OPM Qualification Standards or review the qualification standards at http://www.opm.gov/qualifications/index.asp to assist in updating qualifications.
  • 2. The Employer will provide current information to directly impacted employees regarding the process for requesting a waiver of the Federal Employee Health Benefits (FEHB) five (5) year requirement.
  • 3. If requested, the Employer will mail the Career Opportunity Listing (COL) to a directly impacted employee in non-work status. This will continue until the employee is either separated or requests that the Employer discontinue the mailings.

Section 10 Competitive Sourcing

The following timeline and obligations will apply to any competitive sourcing initiative for which the Employer gives notice to the Union on or after the effective date of this Agreement.

• A. The Employer will provide reasonable advance notice to NTEU when a request for proposals is being issued for a function under study in a competitive sourcing initiative. Upon request, the Union will receive a briefing on the scope of the competitive sourcing study and involvement of bargaining unit employees in the process (e.g., Most Efficient Organization (MEO) Team, etc.) within ten (10) days. Thereafter, the parties will meet to discuss the communications policy for directly impacted employees and the rollout of mitigation strategies not addressed below.
• B. At times agreed to by the parties, directly impacted employees will be briefed on the competitive sourcing and RIF processes. The briefings will be conducted pursuant to Article 8 of this Agreement. The Employer will also initiate a records verification process consistent with Section 7 of this Article, for directly impacted employees and for any other employees in the same competitive area as the function being studied who are at or below the highest graded position identified in the function being studied.
• C. After the request for proposals is issued, directly impacted employees will be provided Reassignment Preference Notices consistent with Exhibit 19-2, and Outplacement Services consistent with Exhibit 19-3. These rights will terminate once CES or RIF notices are issued; or once management has determined that its early off-rolls targets are met.
• D. Once the results of the competition are made public, the Agency will inform the Union of the results. If the Agency determines that a RIF is necessary as a result of the competition, it will provide formal notice of that determination in writing. Subject to applicable non-disclosure provisions in law, at that time the Employer will supply the Union with a copy of the winning bid.
• E. The Union may invoke its right to bargain within two (2) workdays from the day on which it receives the written determination that a RIF is necessary. If requested, the Employer will conduct a briefing for the Union within five (5) days. Expedited bargaining will be conducted for a period of (30) thirty days following the date on which the Employer served notice on the Union of its determination that a RIF was necessary. Expedited bargaining may include matters similar to those contained in subsection 4C of this Article.
• F. During the thirty (30) day expedited bargaining, the Union may obtain information from the Agency under 5 U.S.C. §7114(b)(4). If needed, the timeline listed above for expedited bargaining will be modified to allow time for the Employer to give the Union the data and the Union to make appropriate adjustments in its proposals. The time should not be extended more than ten (10) days after the Employer has responded to the Union's initial request.
• G. If at the conclusion of the thirty (30) day bargaining period the parties remain at impasse, the parties will employ the services of a third-party neutral who will assist the parties in resolving the impasse or, in the absence of a resolution, issue a recommended finding. If either party is dissatisfied with the Factfinder's recommendation, it may pursue the dispute through the statutory process.
• H. The Employer agrees that it will implement the mitigation strategies set forth in subsection 10C above (i.e. Reassignment Preference and Outplacement Services) during the expedited bargaining process as well as any other mitigation strategies agreed to by the parties during the expedited bargaining process. If the Employer has provided these mitigation strategies and

• the impasse is not resolved by the time CES letters/RIF Notices are to be issued to employees (six (6) months in advance of the off-rolls date), the Employer may move forward with the RIF. In no circumstances will the Employer delay the issuance of CES letters to employees prior to the effective date of the RIF.
• I. Unless otherwise agreed to by the parties during the expedited bargaining process, and subject to approval by OPM, the Agency will open a VERA/VSIP window after it issues CES/RIF notices six (6) months in advance of the off-rolls date. The window will remain open for a minimum of twenty-one (21) days. Only those employees receiving CES/RIF notices will be eligible to participate. Job swaps to obtain VERA/VSIP may occur during this open window. The requirements, conditions and qualifications for buyouts via job swaps will be subject to the provisions contained in subsections 5B and 5C, as well as the policies stated in Exhibit 19-4.

Section 11 Dispute Resolution

• A. Disputes Prior to Separation
  • 1. Any dispute arising under Article 19 will be waived to the third step of the grievance process under Article 41, Section 7 of this Agreement.
  • 2. Any dispute not resolved within the time frames for the third step of the grievance process may be appealed to arbitration in accordance with Article 41, subsection 9B of this Agreement.
• B. Appeals of RIF Actions Appeals of RIF actions will be subject to the negotiated grievance procedure.

Section 12 Exceptions

• A. If the Employer determines that a RIF is necessary due to a critical budget shortfall, and it cannot meet the time frames set forth herein, those time frames may be adjusted to meet the needs of the IRS. The IRS will pursue all other practicable methods of cost cutting in order to avoid a RIF under these circumstances. The Employer will notify the Union as soon as it determines the need to conduct a RIF. Such notice shall meet specificity requirements of law. At that time, the Employer shall:
  • 1. immediately meet with the Union to arrange an expedited bargaining schedule;
  • 2. respond to information requests made by the Union in accordance with 5 U.S.C. §7114; and
  • 3. immediately conduct a mock RIF or simulation as appropriate to identify directly impacted employees.
• B. If the Employer has implemented as many of the mitigation strategies set forth herein as feasible, then neither the expedited negotiations nor information requests from the Union will delay the effective date of the RIF. Nothing in this section prohibits the IRS from exercising its rights pursuant to 5 U.S.C. §7106(a)(2)(D) to take whatever action may be necessary to carry out the Agency's mission during emergencies.

Article 20
Priority Placement Plan

Section 1 Overview

• A. The Employer will make every effort to avoid the demotion of an employee when it is without cause and not at the employee's request. However, when a demotion such as this is inevitable, this article covers those situations where employees qualify for grade/pay retention.
• B. This Article will govern the administration of the Internal Revenue Service Priority Placement Program (IRSPPP).

Section 2 Program Administration

• A. The Employer will designate a Priority Placement Program Coordinator for each commuting area and will provide the Union the name and office location of the designated coordinator.
• B. The Union will be sent appropriate information on this program.

Section 3 Employee Eligibility

• A. Bargaining unit employees who are involuntarily demoted during the term of this Agreement as a result of reduction in force (RIF) or reclassification of position to a lower grade, or who have declined an offer of transfer with the function to a location outside of the commuting area, and who otherwise meet the conditions of eligibility for grade/pay retention as outlined in 5 CFR Part 536 are eligible for and must participate in the Priority Placement Program. Employees eligible for, or participating in, the program on the effective date of this Agreement will retain their eligibility.
• B. Employees who are granted grade retention as a result of the Employer's use of the provisions outlined in 5 CFR 536.202 will be enrolled in the IRSPPP only for the duration of the grade retention period (two (2) years).
• C. Employees who are offered grade retention based on

• subsection 3B and who take a voluntary change to lower grade not more than three (3) grades or three (3) grade intervals below their current grade will be granted grade retention and placed in the IRSPPP for the two (2) year period of grade retention. Consistent with 5 CFR §§536.207 and 536.208, employees who are eligible for grade retention, but elect to waive grade retention, are not eligible for pay retention. Consistent with 5 CFR 536.301(a)(2) and 5 CFR 536.203(c), employees who do not meet the eligibility requirements for grade retention will be provided pay retention, but will not be eligible for enrollment in the IRSPPP.
• D.
  • 1. Employees become eligible for the program on the effective dates shown on their SF-50; the servicing personnel office will provide official notice (Employee Notice of Eligibility and Standard Form 50) that the employee meets the eligibility requirements for grade/pay retention.
  • 2. The Employer will furnish a copy of the Notification of Eligibility and any follow-up notice to the Union; the SF-50 will not be furnished to the Union.
• E. Program eligibility is terminated when the employee transfers to another agency, resigns, receives a "reasonable offer," or otherwise loses eligibility for grade and pay retention, as specified in 5 CFR 536.207 and 5 CFR 536.208. Consistent with 5 CFR 536.104, a "reasonable offer" must meet the following conditions:
  • 1. The offered position is equal to or higher than the retained grade.
  • 2. The offered position must result in a rate of basic pay equal to the rate to which the employee is or would be entitled under the pay retention provisions.
  • 3. The offer must be in writing and must include an official position description of the offered position.
  • 4. The offer must inform the employee that entitlement to grade or pay retention will terminate if the offer is declined and that the employee may appeal the reasonableness of the offer as provided in 5 CFR 536.402.
  • 5. The offered position must be of equal or greater tenure than the employee's position before the action resulting in the grade or pay retention entitlement.
  • 6. The offered position must be full time, unless the employee's position immediately before the action resulting in the entitlement to grade or pay retention was less than full-time in which case the offered position must have a work schedule providing for no fewer hours of work per week or per pay period than the position held before the action; and
  • 7. The offered position must be in the same commuting area as the employee's position immediately before the offer, unless the employee is subject to a mobility agreement or a published agency policy that requires employee mobility.
• F. Acceptance of a position at an intervening grade will not terminate an employee's eligibility to continue in the program unless the position is one in an established career ladder with a full performance level equal to the grade of the position from which demoted.

Section 4 Employee Registration

• A. Each eligible employee must complete Section 1 of the Employee Registration Form (Form 6264). This form along with a current application as prescribed by the Employer should be provided to the Priority Placement Program Coordinator no later than ten (10) workdays following notification of eligibility. In the event an eligible employee does not complete the registration form within ten (10) workdays, a follow-up notice will be sent to the employee.
• B. The Employer will record all information furnished by the employee on the registration form.
• C. Employees may submit additional information to the Priority Placement Program Coordinator which may aid in making qualification determinations.

Section 5 Determining Appropriate Vacancies for Priority Placement Referral

• A. Employees enrolled in the Priority Placement Program will receive priority placement referral for vacancies within the established area of consideration for which they are minimally qualified and which are at the same or an intervening grade/rate of pay as the position from which demoted. The vacancy need not be in the same classification series as the employee's former position.
• B. The area of consideration for priority placement referral will be the commuting area.
• C. Employees enrolled in the Priority Placement Program will receive consideration for career ladder vacancies within the established area of consideration for which they are minimally qualified and which have a full performance level at the same or intervening grade as that from which demoted. Placement within the career ladder will be at the highest grade level within the career ladder for which the employee meets minimum qualification requirements.
• D. Promotions of employees within a career ladder or other career promotions which are made as an exception to competitive procedures and do not create an additional vacancy are exempted from the Priority Placement Program provisions.

• E. A master list of appropriate positions for referral of program registrants will be given to the Union on a weekly basis unless there are no changes in the list from the prior week(s). The list will include title, series, and grade of the position, and (in the case of appropriate career ladder positions) must include the range of grades for which eligible candidates are registered. The Union shall also be given, monthly, a list of employees placed pursuant to the program.
• F. Whenever a position is certified as having no eligible employees registered in the program, and announced as a legitimate vacancy, competitive procedures may proceed even though an updated master list contains the vacancy as appropriate for priority placement referral.

Section 6 Referral of Candidates

• A. Whenever an appropriate bargaining unit vacancy is identified, a selection certificate will be prepared, listing eligible registrants in IRS Enter on Duty (EOD) date order beginning with the most senior employee (earliest IRS EOD) if more than one (1) employee is registered for a particular vacancy. The employee's application and certification of fully successful performance in the employee's present position will be forwarded with the selection certificate to the selecting official.
• B. Qualified registrants will be referred to the selecting official in accordance with the priority selection order in Article 13, subsection 2D. A record of the referral and the result must be maintained and documented on the Employee Registration Form.
• C. In the event there are qualified non-bargaining unit registrants as well as qualified bargaining unit registrants for any given bargaining unit "appropriate vacancy," bargaining unit employees will be referred to the selecting official before any non-bargaining unit employees are considered.
• D. If more than one (1) employee is referred on a selection certificate for priority placement, the selecting official will select in IRS EOD order beginning with the most senior (earliest IRS EOD) qualified employee on the selection certificate, subject to subsection 6E, below.
• E. Non-selection from a priority placement referral selection certificate should take place only when based upon careful evaluation of the information specified in subsection 6A above, the selecting official determines that the employee(s) would be unable to satisfactorily perform the duties of a position after a reasonable period of orientation. Non-selected employees shall receive a written explanation of the reasons for their non-selection.
• F. A priority placement employee will have five (5) workdays to accept or reject a "reasonable offer" as defined in subsection 3E above.
• G. Employees registered in the Priority Placement Program will be given first consideration over other candidates for training and developmental programs where it is needed to qualify employees for another position. Therefore, when the priority placement candidate is eligible to participate and there are positions available in the training or development program after the placement of all those who are mandated to attend because of job requirements, the priority placement candidate will be considered first for participation.

Article 21
Retirement

Section 1 Retirement Counseling

• A. The Employer will provide a retirement planning program to be made available at least once per year. The retirement planning program shall include a pre-retirement training seminar through IVT. Supplemental information materials are available from sources such as the OPM web site. Employees in the bargaining unit who are within six (6) years of optional retirement eligibility shall be notified by the Employer that as a result of this Agreement, they are entitled to attend one (1) such retirement planning program on administrative time. Such employees may attend additional retirement planning programs on annual leave, credit hours, or compensatory time, if applicable.
• B. At any time during their employment with the IRS, employees may obtain retirement counseling/information through the Employee Resource Center (ERC) and/or request time for supplemental retirement counseling pursuant to Article 36, Section 12 of this Agreement.

Section 2 Retirement Eligibility

• A. General retirement eligibility rules (FERS and CSRS), as well as eligibility rules for deferred, discontinued and disability retirement, may be found in Exhibit 21-1. The Employer will include more detailed retirement eligibility rules in the Employee Resource Guide.
• B. Employees who separate voluntarily or involuntarily (except by retirement) will be informed by the Employer as to their rights to file for disability retirement.

Section 3 Withdrawal of Retirement Application

• A. An employee may request to withdraw a retirement application at any time prior to its effective date, provided the withdrawal is communicated to the Employer in writing. The Employer may deny the

• withdrawal request before its effective date only for legitimate reasons including, but not limited to, administrative disruption or the hiring of a replacement or a valid commitment to hire a replacement. Avoidance of an adverse action proceeding is not a legitimate reason to deny the withdrawal. The denial and the reasons for the denial will be communicated to the employee.
• B. If the Employer has committed to hire or has hired a replacement, the Employer will consider granting the withdrawal of the retirement application if a position in the employee's same grade and series, including any special skills (if applicable), and commuting area becomes vacant prior to the effective date.

Section 4 Thrift Savings Plan

For new employees desiring financial information relating to the Thrift Savings Plan (TSP) or the Federal Retirement Thrift Investment Board (FRTIB) that administers the TSP, the Employer will provide educational materials and the link to the TSP website. The Employer will provide financial counseling relating to the TSP during new employee orientation sessions.

Article 22
Work Schedules

Preamble

• A. In recognition of the need to balance employees' legal and contractual rights and interests with the effective and efficient accomplishment of the Employer's mission, and in recognition of the Employer's use of differing appointments and work schedules, the parties agree to the following definitions and procedures.
• B. Long-term employment opportunities will enhance the goals of mission accomplishment and employee interests. However, the interest of effective and efficient accomplishment of mission will be paramount.

Section 1 Definitions

For purposes of this Article, "tour of duty" means the hours of a day and the days of an administrative workweek that constitute an employee's regularly scheduled administrative workweek.

Section 2 Seasonal Employment

• A. In accordance with 5 CFR Part 340 Subpart D, seasonal employment is annually recurring periods of employment totaling less than twelve (12) months a calendar year in which seasonal employees are periodically placed in non-pay status. The use of seasonal employees is appropriate when the work recurs predictably from year to year.
• B. Seasonal employees may work full time, part-time or intermittent (unscheduled) work schedules, in accordance with their established conditions of employment.
• C.
  • 1. Seasonal employees may be scheduled to work one (1) or more seasons during a calendar year (a season is defined as not less than one (1) full administrative workweek).
  • 2. Seasons should, to the maximum extent possible, be established in such a manner as to be reflective of the position to which the employee is assigned and identify the potential duration of work and the months in which work opportunities will most likely occur.
  • 3. The identification of clearly defined seasons is intended to enable employees to have a reasonably clear idea of how much work they can expect during the year.
• D.
  • 1. A seasonal employee under a career/career-conditional appointment is covered by the Civil Service Retirement System or the Federal Employees Retirement System.
  • 2. A regularly scheduled seasonal employee who is expected to work at least six (6) months per year is eligible for health and life insurance coverage in accordance with applicable statutes and regulations. In administering this provision, health insurance may be authorized where the minimum potential duration of the season that the employee can expect to work six (6) months or more.
  • 3. A seasonal employee earns sick and annual leave during the time in pay status and up to eighty (80) hours in non-pay status each year in accordance with applicable statutes, regulations and the appropriate articles of this Agreement.
• E. Seasonal employees will receive an employment agreement in accordance with 5 CFR 340.402(c) which will:
  • 1. clearly define the position to which the employee is assigned;
  • 2. define the season, determined by the Employer in accordance with 5 CFR 340.402(b), to the maximum extent possible, so that an employee will have a reasonably clear idea of how much work he or she can expect during the year. For example, seasonal agreements that set a range of expected work between six (6) and eleven (11) months are not appropriate because such a broad range is not reflective of the work the employee may actually perform;

• • 3. identify the months in which work opportunities will most likely occur, including any projected releases during those months;
  • 4. explain that the length of time an employee is in pay status is determined by the nature of the work assigned to the employee and the employee's standing on the release and recall list established under Article 14 of this Agreement;
  • 5. explain that the employee may be called for assignment of work outside the identified season and for other assignments consistent with law, regulations and the provisions of this Agreement for such assignments;
  • 6. explain that life and health insurance benefits accruing to the employee are linked to the work schedule assigned and the duration of work achieved pursuant to Article 27, Section 12 of this Agreement; and
  • 7. explain that unemployment compensation benefits will accrue to the employee according to applicable State law.
• F. The Employer may be required to use RIF or adverse action procedures, consistent with 5 CFR Parts 351 or 752 respectively, where seasonal employees are not assigned sufficient work to fulfill the minimum work requirement of their season as projected in their seasonal work agreement.
• G. Prior to assigning a seasonal employee to work outside the identified season in his or her seasonal work agreement, the Employer will follow the procedures in Article 14, subsections 3A and 3C of this Agreement. The Employer has determined that if a replacement possessing the necessary skills is available and willing to work, an employee who volunteers to be released will be placed in non-work status or an employee who turns down a request for recall will remain in non-work status. The Employer will issue an amended seasonal agreement to an employee assigned work outside the identified season in his or her seasonal work agreement. Copies of amended seasonal agreements will be provided to the appropriate chapter upon request.
• H.
  • 1. The Employer has determined that, to the maximum extent possible, and in an effort to maintain health insurance eligibility for as many seasonal employees as possible, it will assign seasonal employees who would otherwise be subject to release, and who may otherwise lose their health insurance eligibility, to other work within the Division for which they meet the minimum qualification requirements. For seasonal and intermittent employees who do not meet the minimum qualification requirements of a particular position, but are capable of doing the work, the Employer will waive the minimum qualification requirements for such positions. The waiver of minimum qualification requirements may not include any positive education requirements. None of the foregoing is intended to displace any on-roll employees or delay the recall of any other employees.
  • 2. The Employer will consider assigning seasonal employees, otherwise subject to release, to other work within the Division, where feasible in accordance with the procedures of this Agreement.
  • 3. Acceptance of such offers will not affect the employee's entitlements under Article 14 of this Agreement or under the established conditions of employment as set forth in the employee's employment agreement.
  • 4. Consistent with its right to assign work, the Employer will allow seasonal employees the right to use accumulated annual leave in an effort to extend their time in work status for purposes of maintaining health insurance eligibility.
• I. The Employer has determined that once a seasonal employee works over ten (10) months in a calendar year, the Employer will review the position to determine if the seasonal work schedule is appropriate for the position in the future. If not, the Employer will convert the seasonal position to a year-round position, not subject to release and recall, consistent with the terms of this Agreement and applicable law and regulation.
• J.
  • 1. The Employer will notify National NTEU and bargain to the extent required by law, if requested, when the Employer decides to change seasonal work agreements for a group of employees and:
    • (a) the projected range of months in work status is shortened by more than two (2) months (e.g., from seven (7) to nine (9) months to four (4) to six (6) months) from one year to the next; or
    • (b) the range of months in work status is shortened from six (6) months or more per year to less than four (4) months per year (e.g., from four (4) to six (6) months to three (3) to five (5) months) and health insurance eligibility is jeopardized.
  • 2. The last seasonal work agreement issued to employees, excluding any subsequent temporary extensions, will be used for the purposes of calculating the change in the range of months in subsection 2J1 above.
  • 3. Any bargaining may not delay the issuance of new seasonal work agreements and will be conducted consistent with Article 47, Section 6 of this Agreement.

• • 4. All agreements reached, as a result of the bargaining, will be subject to retroactive implementation if not completed ahead of the issuance of new seasonal work agreements.
• K. When the Employer decides that the season of a group of employees must be extended, or a second season is needed, and employees are directed to work, the Employer will inform the impacted chapter(s) as far in advance as practicable and discuss, but not negotiate, the need for the extended season or second season.

Section 3 Part-Time and Job Sharing Opportunities

• A. In accordance with 5 CFR 340.202, to be considered part-time for purposes of this section an employee must have a regularly scheduled tour of duty, set in advance, of at least sixteen (16) hours but not more than thirty-two (32) hours in each administrative workweek except as provided in subsection 3D2 below.
• B.
  • 1. It is the intention of the Employer to make part-time and job sharing opportunities available to the maximum extent possible, consistent with the Employer's mission requirements, for positions through GS-15. Accordingly, the Employer has determined that employee requests for part-time employment and job sharing shall be granted, absent just cause demonstrated by the Employer.
  • 2. The Employer recognizes that part-time career employment and job sharing are particularly appropriate for the following classes of employees:
    • (a) older employees seeking a gradual transition into retirement;
    • (b) disabled individuals and others who require a reduced workweek;
    • (c) parents who must balance family responsibilities with the need for additional income; and
    • (d) students who must finance their own education and training.
• C. Denials of requests for any part-time employment or from any employees to share a position will be discussed with the employee and, upon request, the employee will be provided with a written statement with the specific reasons for the denial.
• D. Except as provided in the Federal Employees Part-Time Career Employment Act of 1978 (PTCA), and subsection 3E below:
  • 1. the tour of duty for a PTCA employee will be no less than sixteen (16) and no more than thirty-two (32) hours per week;
  • 2. the tour of duty for a PTCA employee on an alternative work schedule may be set on the basis of thirty-two (32) to sixty-four (64) hours per pay period, but must include at least one (1) hour in each administrative workweek; and
  • 3. a PTCA employee's tour of duty will be documented on an SF-50, Notification of Personnel Action.
• E. An increase of a PTCA employee's tour of duty above thirty-two (32) hours per week or sixty-four (64) hours per pay period is not permitted for more than two (2) consecutive pay periods.
• F.
  • 1. In accordance with 5 U.S.C. §3403(a), the Employer will not abolish any position occupied by an employee in order to make the duties of such a position available to be performed on a part-time or job sharing basis.
  • 2. Subsection 3F1 above does not preclude the Employer from permitting a full time employee from voluntarily changing to a part-time work schedule.
• G. In accordance with 5 U.S.C. §3403(b), any person who is employed on a full time basis shall not be required to accept part-time employment as a condition of continued employment.
• H. A part-time employee receives a full year of service credit for each calendar year worked (regardless of tour of duty) for the purpose of computing service for retention, retirement, career tenure, completion of probationary period, within-grade increases and leave accrual rate.
• I. A part-time employee is relieved from duty without charge to leave on the designated or "in lieu of" holidays of full time employees.
• J. Before an employee is assigned to a part-time or job sharing position, the Employer will brief the employee on the impact of this assignment on the following: retirement, RIF, health and life insurance, promotion, and step increases.
• K. An employee's work schedule/tour of duty is not a merit factor and shall not be considered in connection with any promotion action.

Section 4 Intermittent Employment

• A. For purposes of this section, intermittent employment means other than full time employment in which the employee serves under an Excepted or Competitive Service appointment without a regularly scheduled tour of duty.
• B.
  • 1. An intermittent work schedule is appropriate when the nature of the work is sporadic and unpredictable so that a tour of duty cannot be regularly scheduled in advance.
  • 2. An intermittent work schedule is not appropriate when the nature of the work is such that a regularly scheduled tour of duty can be

• • established in advance and the tour identifies specific work periods during each administrative workweek for a period of more than two (2) consecutive pay periods. In such cases, the employee's work schedule will be changed from intermittent to part-time or full time, in the case of a forty (40) hour per week schedule, and the change will be documented on an SF-50, Notification of Personnel Action.
• C. Once during the first year of this Agreement, either party may request to negotiate at the national level over a process for the recall and release of bargaining unit Career or Career-Conditional employees on intermittent work schedules.

Section 5 Information Sharing

• A. At campuses and call sites, the Employer will notify the impacted Union chapters in advance of each planning period (January-June, July-September, October-December) of the planned mix of work schedules by Department/Operation.
• B. The impacted chapters may comment on such plans and offer suggested alternatives including those which would enhance long-term employment or create multi-position jobs.
• C. The impacted chapters may also request to engage in discussions, but not negotiate, at the Department/Operation level on creating opportunities for more seasonal employees to be certified for health insurance coverage.

Article 23
Hours of Work

Section 1

The present administrative workweek begins at 12:01 A.M. Sunday and ends at 12:00 midnight Saturday, and the current basic workweek and normal tour of duty within the administrative workweek is five (5), eight (8) hour workdays. Prior to implementing a change in any regularly scheduled workweek, the Employer will notify the Union as far in advance as possible.

Section 2

• A. Alternate Work Schedule (AWS) Pilots
  • 1. The parties agree to conduct four (4) AWS pilots consistent with the Memorandum of Understanding (MOU) dated February 5, 2009.
  • 2. All employees covered by a pilot consistent with the MOU dated February 5, 2009, will also be offered the flexitour with credit hours schedule consistent with the pilot requirements.
• B. All other employees not covered by one of the pilots and previously approved for a flexible or compressed work schedule under a local AWS agreement, may continue on the schedule pending renegotiation of this Article or the applicable local AWS agreement consistent with the MOU dated February 5, 2009.

Section 3 AWS

• A. All terms and conditions of AWS agreements will remain in effect pursuant to the provisions of the MOU between the parties dated February 5, 2009.
• B.
  • 1. Revenue Agents and Revenue Officers may request a Maxiflex flexible work schedule as defined in subsection 3J below. However, the Employer retains the right to reasonably determine the number of Revenue Agents and Revenue Officers per office who may be off on any particular non-core day as well as reasonable core hours and time bands. The Maxiflex compressed work schedule is not available to any other bargaining unit employees.
  • 2. The 5/4-9 compressed work schedule and flexitour with credit hours will be offered to all Modernization and Information Technology Services (MITS) and Taxpayer Advocate Service (TAS) employees who are not otherwise identified to participate in one of the pilots identified in the MOU dated February 5, 2009. However, the Employer retains the right to reasonably determine the number of TAS employees per office who may be off on any particular non-core day as well as reasonable core hours and time bands. Subject to changes made to Sections 2, 3 and 7 of this Article by the parties during the reopener negotiations described in the MOU dated February 5, 2009, TAS and MITS employees may continue on their approved AWS schedule.
• C. The parties recognize that the use of AWS and staggered work hours has the potential to improve productivity and morale and provide greater service to the public. The parties also recognize that AWS and staggered work hours may not be appropriate for certain positions or organizational segments because of the nature of the work performed, and that there is a need for a system of tracking starting and stopping times under these work schedules to ensure adherence to the work schedule.
• D.
  • 1. In order to participate in AWS, employees must be fully successful or higher. For the purposes of this provision, an employee without a rating of record will be considered as fully successful. If an employee is rated less than fully successful, his or her supervisor may move the employee off his or her current AWS work schedule.

• • 2. The supervisor will also have the option of temporarily removing an employee from an AWS work schedule due to performance and/or conduct problems if the conduct is related to abuse of or the integrity of the AWS agreement.
  • 3. If the supervisor removes or temporarily removes the employee, the supervisor will assign the employee to the supervisor's tour of duty, the lead's tour of duty, or a normal tour of duty. However, the employee may request another tour of duty and such request will not be unreasonably denied.
• E. AWS and staggered work hours will be available to IRS employees consistent with agreements covering such schedules. AWS available to employees are the "5/4-9" and "4-10" compressed work schedules, Maxiflex, subject to the limits in subsection 3B1 above, and the "flexitour with credit hours" flexible work schedule.
• F. "5/4-9" is a compressed work schedule that includes eight (8) workdays of nine (9) hours each, one (1) workday of eight (8) hours and one (1) non-work day within the biweekly pay period.
• G. "4-10" is a compressed work schedule that includes four (4) workdays of ten (10) hours each in each administrative workweek of the biweekly pay period.
• H.
  • 1. Flexitour with credit hours is a flexible work schedule that includes a basic work requirement of five (5) workdays of eight (8) hours each in each administrative workweek of the biweekly pay period.
    • (a) Employees may work, with managerial approval, additional hours (credit hours) at a post-of-duty, a flexiplace site or any other location.
    • (b) The credit hours earned may be used at the election of the employee, and with managerial approval, to vary the length of a workday or workweek. Supervisors shall make every reasonable effort to grant employees requests for using credit hours consistent with workload and staffing needs.
  • 2. Employees working flexitour work schedules may select starting and stopping times within established flexible time bands, but must be present during the hours and days of the administrative workweek designated as "core-time." Starting and stopping times must be selected in advance.
  • 3. In certain functions, it may be necessary to pre-identify the number of employees who can select specific arrival times.
  • 4. Once selected, an employee's starting and stopping times will continue until the periodic opportunity to change, if provided for in the local agreement.
  • 5. If the applicable AWS agreement contains core hours that allow a break of more than one (1) hour in the scheduled work day, employees on a flexitour work schedule may request to vary their work schedule and the Employer will establish a split shift within their established time band for legitimate reasons (e.g., child care or volunteer activities). The core hours will be considered to "allow" such a break if the employee could still perform a full day's work between the start and quit times.
  • 6. Employees will be allowed to earn a maximum of three (3) credit hours per regularly scheduled workday and up to ten (10) credit hours on regular non-workdays. Subject to managerial approval and established time bands, credit hours may be earned at the beginning of the shift, the end of shift, or split between the beginning and end of the shift. In addition and if approved, credit hours may be earned non-contiguously (e.g., an employee may earn one at the end of the workday and two more later that day at a site approved by the supervisor). Where necessary, the flexible band specified in the applicable local AWS agreement will be extended by this agreement to permit the working of non-contiguous credit hours.
  • 7. Credit hours will be earned and used in fifteen (15) minute increments.
  • 8. A maximum of twenty-four (24) credit hours may be carried forward from pay period to pay period, for full time employees. In accordance with law, part-time employees may carry forward a maximum of one-fourth (1/4) of the hours in the employee's bi-weekly workweek.
  • 9. In cases where an employee has worked approved credit hours before his or her normal tour of duty and has subsequently been released on administrative leave due to the office closing during that day, the credit hours will be preserved.
• I. Staggered work hours is a work schedule which includes a regularly scheduled tour of duty of ten (10) workdays of eight (8) hours each during the biweekly pay period. Employees' tours of duty will be established in advance and will continue until the periodic opportunity to change provided for in the local agreement.
• J. Maxiflex is a type of flexible work schedule that contains required core hours on less than ten (10) workdays within a biweekly pay period. A full time employee has a basic work requirement of eighty (80) hours in a biweekly pay period. Employees may vary the number of hours worked on a given workday or the number of hours each week to equal eighty (80) hours in a biweekly pay period. Approved Maxiflex schedules:

• • 1. must meet the basic work requirement (reflect eighty (80) hours) per biweekly pay period (excluding credit hours);
  • 2. are limited to a maximum of ten (10) hours per day toward meeting the basic work requirement, Monday through Friday. However, an employee may work up to two (2) additional credit hours with prior supervisory approval;
  • 3. must have start times consistent with the provisions of subsections 8A and 8B of this Article;
  • 4. may vary arrival and departure work times during the hours of 7:00 A.M. to 9:00 A.M. and 2:30 P.M. to 7:30 P.M., consistent with the duties and requirements of the position;
  • 5. must reflect the core hours (9:00 A.M. through 2:30 P.M.) plus the flexible hours (7:00 A.M. to 9:00 A.M. and 2:30 P.M. to 7:30 P.M.) to be worked each core hour workday;
  • 6. require employees to schedule and work the core hours noted above on at least eight (8) of the ten (10) workdays in each biweekly pay period;
  • 7. are limited to a maximum of two (2) non-core workdays each biweekly pay period;
  • 8. only have flexible hours on the non-core days from 6:00 A.M. to 6:00 P.M.; and
  • 9. permit employees to earn a maximum of ten (10) credit hours on their non-core days within these flexible hours.
• K. Employees in travel or in training status or on detail will adhere to the tour of duty of the organizational segment to which they are temporarily assigned. On-the-job instructors or trainers will remain on their AWS unless a temporary change in their AWS (e.g., start time or regular day off) is necessitated by training needs.
• L.
  • 1. Prior to the beginning of a pay period, an employee who is on a 5/4-9 or 4/10 schedule may each month request that his/her normal day(s) off be changed for the upcoming pay period(s). Only one (1) such request will be approved on a monthly basis. The Employer shall make every reasonable effort to grant employees requests consistent with workload and staffing needs.
  • 2. Employees may request to change their Maxiflex work schedules once each fiscal year quarter. Employees must submit such requests to their immediate supervisors no later than twenty (20) workdays before the beginning of the next fiscal year quarter. Additionally, an employee may request a change to his/her Maxiflex tour of duty due to unforeseen circumstances beyond the control of the employee with two (2) weeks notice to his/her supervisor. The Employer shall make every reasonable effort to grant employee requests consistent with workload and staffing needs.

Section 4 Special Tours of Duty

Upon an employee's request, the Employer will, subject to workload requirements, establish a special tour of duty (e.g., a split shift) for educational purposes, including courses approved under the Tuition Assistance Program (TAP), in accordance with applicable laws, rules and regulations.

Section 5 Religious Observances

• A. An employee whose personal religious beliefs require the abstention from work during certain periods of time, including a religious observance connected with a death in the immediate family, may elect to engage in compensatory overtime work for time lost, without charge to leave, for meeting those religious requirements. Such requests will be granted unless:
  • 1. an employee's presence on a job at the time in question is deemed necessary; or
  • 2. no reasonable opportunities are foreseen within a reasonable period of time (generally 120 days) during which the employee will be able to repay the compensatory time. Reasonable opportunities include the Employer's effort to first assign that work regularly assigned to the affected employee which may include work not normally assigned, provided the employee is otherwise qualified to perform such work; however, the parties agree that the following are types of situations envisioned above:
    • (a) the work is such that productive work is not available on what is normally non-duty time; or
    • (b) significant security, utility, rental or other costs would be incurred if work at normal non-duty times was permitted.
• B. Compensatory time off will be granted in accordance with the provisions of subsection 5A above when an employee's personal religious beliefs require that the employee abstain from work during certain periods of the workday or workweek. The time off includes adjustments to the hours of work as necessary to recognize the employee's religious practices or requirements, including time to arrive at work late or leave work early.
• C. Employees must notify their supervisors of a desire to take compensatory time off for a religious observance. Notification should take place fifteen (15) days in advance, whenever possible.
• D.
  • 1. Compensatory overtime may be worked either prior to or after the religious observance in fifteen (15) minute increments. An employee is entitled to take compensatory time off in fifteen (15) minute increments. Such increments may be accumulated in order for an employee to take

• • compensatory time off in segments of one (1) hour or more.
  • 2. An employee will be allowed to accumulate only the number of hours of religious compensatory time needed to repay previous or anticipated future absences from work for religious observances. For such purposes, no more than eighty (80) hours of religious compensatory time may be accumulated unless special circumstances are present.
  • 3. Employees with religious compensatory time balances exceeding eighty (80) hours on the effective date of this Agreement may not earn more religious compensatory time until their balances fall below eighty (80) hours and the conditions in subsection 5D2 above are met.
• E.
  • 1. A grant of compensatory time off will be repaid by the appropriate amount of compensatory overtime work, in increments of at least fifteen (15) minutes, within a reasonable amount of time (generally 120 days).
  • 2. A repayment plan will be established and if the compensatory time is not repaid within the specified time period in the plan, the time outstanding will be converted to annual leave or LWOP, as appropriate. The Employer will extend the time to repay if the failure to comply with the repayment plan was through no fault of the employee.
  • 3. Advanced religious compensatory time will be considered indebtedness to the Employer if the employee separates without repaying the advanced time and will be withheld from any final payments to the separating employee.
• F. Employees who take advanced compensatory time off for religious observances may subsequently charge that time to annual leave. However, employees who take annual leave or leave without pay for religious holidays may not subsequently change that to compensatory time off.

Section 6 Training

The Employer will schedule training for non-day shift employees during their regular tour of duty whenever practicable. When it is not practicable to do so, the Employer will change an affected employee's tour of duty.

Section 7 Shifts

• A. The Employer will solicit requests from eligible employees who are interested in changing shifts (day, swing and night) and maintain a list of such employees from which future vacancies will be filled. Employees may submit interest statements at any time and will be considered. The Employer has determined that it will grant requests for assignments to shift vacancies on the following basis:
  • 1. the employee must be qualified for the vacant position;
  • 2. the employee does not require more than minimal training to assume the position on the other shift; and
  • 3. the employee has served on their present shift for more than one (1) complete year (or season, if a seasonal employee).
• B.
  • 1. Employees who have been assigned to their present shifts for the longest period shall be assigned first if there are more applicants than positions. Any ties will be broken by IRS enter on duty (EOD) date.
  • 2. If management will otherwise fill the vacancy on the preferred shift with someone outside IRS, a unit employee, meeting the criteria in subsection 7A above, will be selected over that candidate.
• C. The provisions of 7A and 7B above do not apply to employees on rotating shifts.

Section 8 Start Times

• A. Subject to the Employer's right to assign work, employees may not start work more than one (1) hour prior to the availability of equipment, the beginning of scheduled work processes, or before a taxpayer may be legally contacted.
• B. Employees in positions involving public contact may begin work no earlier than 7:00 A.M. unless approved to work credit hours, compensatory or overtime.

Section 9 Involuntary Reductions

Except in instances where it is a documented condition of employment, any involuntary reduction in an employee's hours of work will entitle that employee to appropriate adverse action rights and benefits.

Section 10

Nothing in this Article shall restrict the Employer's right to assign work or employees pursuant to 5 U.S.C. §7106(a).

Article 24
Overtime

Section 1

• A. Employees who are required by the Employer to work overtime will be compensated in accordance with applicable law and regulations. While the Employer reserves the right to provide employees notice that no overtime work may be performed by either exempt or

• non-exempt employees, nothing in this Article precludes or impairs the Fair Labor Standards Act (FLSA) exempt employees from filing a claim for ordered or approved overtime or FLSA non-exempt employees from filing a claim for "suffered or permitted" overtime.
• B. For example, if a non-exempt employee performed work for the benefit of the IRS, the supervisor knew or had reason to believe that the work was being performed, and the supervisor had an opportunity to prevent the work from being performed, the work may be considered "suffered or permitted" and be compensable.

Section 2

• A.
  • 1. Overtime will be distributed as equitably as possible among equally qualified employees based on the skills needed to perform the overtime work as identified by the Employer. When overtime becomes available, the Employer will contact the impacted chapter(s) and provide how the overtime will be equitably distributed and the skills identified. In the case of multiple impacted chapters, the Employer may elect to contact National NTEU and provide the information.
  • 2. First consideration for overtime will be given to those employees who are permanently assigned to the job.
• B. An employee will, upon request, be released from an overtime assignment if a qualified replacement is available and willing to work. The Employer has determined that an overtime assignment should not be required if the overtime assignment will impair the health of the employee or cause an extreme hardship.
• C. The Employer will seek to avoid overtime assignments that result in employees working excessively long periods without a day off.
• D. The Employer will make available to the Union, upon request, current records of overtime assignments of employees to aid in resolving individual claims of unfair and inequitable distribution.
• E. The Employer will, when circumstances permit, notify an employee three (3) days in advance of scheduling an overtime assignment.

Section 3

Employees required to be on stand-by duty will be compensated if allowed by applicable law and regulation.

Section 4

• A. The overtime pay of employees whose positions are exempt but who perform non-exempt duties for a majority of their duty time (including overtime) for a period exceeding thirty (30) continuous days, and thereby gain coverage under FLSA for overtime pay purposes, will have their overtime pay recalculated, as provided by the FLSA. Once an employee meets the test for FLSA coverage, he/she will continue to receive overtime pay under the FLSA until the employee again performs exempt duties for the majority of the duty time (including overtime).
• B. In those instances where an employee is identified in advance and is eligible for FLSA coverage, the Employer will take the appropriate actions so that the employee can receive the correct rate of pay in the pay period in which they earn it.

Section 5

• A. The Employer will ensure that all overtime worked will be reported in fifteen (15) minute increments. Under the FLSA, a non-exempt employee must be compensated for every minute of work performed during his/her regularly scheduled administrative workweek, including regularly scheduled overtime. When irregular or occasional overtime work is performed in other than the full fifteen (15) minutes, any overtime worked for seven (7) minutes or less will be rounded down, and any overtime worked for more than seven (7) minutes will be rounded up.
• B. The Employer will ensure that accurate records of actual hours worked are maintained until the statute of limitations has expired for any potential overtime claims.

Section 6

When the Employer authorizes in advance an employee to perform work while traveling and outside normal duty hours, the actual time spent performing the work (e.g., mandatory reading, Agency e-mail and/or voice mail, and contacting taxpayers) is compensable and will entitle the employee to overtime pay, compensatory time off and/or credit hours, as appropriate.

Article 25
Workload Management

Section 1

• A. The parties recognize that the workload that employees can manage is dependent on such factors as geographic area covered, the type of work assigned, the grade level of work, the volume of work, priority programs and other assigned duties and that the Employer retains the right to assign work to employees under the provisions of 5 U.S.C. §7106(a). However, if the exercise of that right by the Employer results in more than a de minimis change in working conditions, the Employer will notify the Union and bargain to the extent required by law. Such changes could include a negative impact on employee appraisals or the possibility of discipline as a result in

• a change in a performance standard or work rule. Any negotiations will be in accordance with the expedited procedures of Article 47, Section 6.
• B. If negotiations are not required by a change in workload as described in subsection 1A above, employees are encouraged to discuss unmanageable inventory problems with their supervisors at any appropriate time. Chapters may also request a discussion of the workload at the Territory level in non-campus operations or at the Operation level for campuses or any larger organizational component within the jurisdiction of the chapter. If workload problems are identified as a result of these discussions, the Employer will consider adjusting/rebalancing work assignments, approving credit hours, compensatory or overtime or taking other actions as appropriate. If the matter remains unresolved, employees or the Union may submit their concerns in writing to the appropriate management official. The Employer will provide a written response within fifteen (15) days addressing the resolution of the problem. Grievances seeking to remedy the adverse impact on employees can only be filed in connection with a completed personnel action, for example, non-selection for a promotion or discipline.
• C. For workload issues impacting employees in more than one (1) chapter where negotiations are not required as described in subsection 1A above:
  • 1. National NTEU may request information through the Business Improvement Committee (BIC); and/or
  • 2. propose to discuss the workload issue as part of the BIC agenda.
• D. Nothing in this Article precludes the Union from requesting other information consistent with 5 U.S.C. §7114(b)(4).

Section 2

The parties recognize the importance of developing employees in the performance of all tasks assigned to their positions. Therefore, the Employer will consider employees' requests to enhance their experience in all tasks assigned to their positions, including the opportunity to do higher graded work for developmental purposes in accordance with Article 16.

Section 3

When a group is without a group clerk due to an absence because of sickness, maternity leave, or for other authorized reasons for a period in excess of two (2) weeks, the Employer has determined that it will make reasonable efforts to utilize a temporary replacement within the scope of its authorized financial plans; or, when this remedy is not available, deal with the problem through the use of available employees.

Section 4

When a group secretary must serve the needs of more than one (1) work group, the supervisor or designee will consider the secretary's contributions when preparing the secretary's annual appraisal. The supervisor or designee may also recommend the secretary for a performance award or other appropriate award.

Article 26
Position Classification

Section 1

• A. The Union may make recommendations and present supporting evidence concerning the adequacy and equity of a standardized position description or position classification standard.
• B. The Employer will review the presentation and advise the Union of the results of its review.

Section 2

• A. The Employer will inform the Union as soon as possible when significant changes will be made in the duties and responsibilities of positions held by employees in the unit due to reorganization, or when changes in position classification standards result in classification changes, or when changes will be made in position classification standards which could result in classification changes.
• B. Further, the Employer will furnish the Union copies of proposed classification standards for bargaining unit jobs referred to the Employer by the Office of Personnel Management for comment.

Section 3

• A. The position description for each position will accurately reflect the actual duties, responsibilities, and the managerial relationships pertaining to the employee filling that position.
• B. Whenever a position description is amended, the Employer will provide copies to the local Union chapter prior to issuance.

Section 4

• A. An employee who has filed a formal classification appeal with the Employer is entitled to one (1) representative at a desk audit or meeting with the Employer concerning the appeal.
• B. Work will not be reassigned for the purpose of avoiding reclassification during a classification appeal.

Section 5

Whenever there is a dispute or confusion over the difference between grade levels of a series, the Employer will, upon request of the Union, provide a complete and detailed list that contrasts the individual duties of each

position, e.g., the difference between a GS-11 Revenue Agent and a GS-12 Revenue Agent.

Article 27
Health and Safety

Section 1

• A. The Employer will, to the extent of its authority and consistent with the applicable requirements of Title 29 of the Code of Federal Regulations, as well as other applicable health and safety codes and standards, i.e., General Services Administration (GSA), provide and maintain safe and healthful working conditions for all employees and will provide places of employment that are free from recognized hazards that are causing or are likely to cause death or serious physical harm. The Union will cooperate to that end and will encourage all employees to work in a safe manner.
• B. When the Employer decides that it is necessary to move an employee from a work area because of conditions in that work area that pose a threat to that employee's health or physical safety, a reasonable effort will be made by the Employer to find a work location for that employee elsewhere in the employee's post-of-duty (POD) or other IRS office in the commuting area. The impacted chapter will be notified if an employee is moved under this subsection. If other Government facilities are not available, flexiplace will be authorized if the employee's work may be accomplished at a flexiplace location.
• C. The Employer will, consistent with its right to assign work, make a reasonable attempt to reassign tasks of employees who provide acceptable medical documentation that particular tasks presently assigned to the employee pose a health hazard.
• D. The Employer will maintain the number of safety representatives, consistent with past practice, in each building the IRS occupies who will be responsible for reporting to the Safety Officer any hazardous or unsafe conditions which have been observed or reported.
• E. When the Employer discovers a violation of Occupational Safety and Health Administration (OSHA) standards, it shall immediately notify the Union of that condition. The Employer shall also notify affected employees of the condition. After notifying appropriate authorities, the Employer will notify the Union of a bomb threat. Such notice will include an explanation for evacuating or not evacuating the building.
• F. To the extent permitted by applicable building leases:
  • 1. Where there are break rooms provided by the Employer, refrigerators, microwave ovens and similar appliances must be located in those areas, unless approved by the local facilities manager (e.g., REFM). Such appliances meeting safety requirements, currently located in work areas, may remain. If the Employer has not provided break rooms, refrigerators, microwave ovens and similar appliances may be placed in the work area if approved in advance by the Employer.
  • 2. Coffee pots, personal heaters and fans will be permitted in the work area if inspected and approved by the Employer in advance of use.

Section 2 Reasonable Accommodation

• A. The Employer will afford reasonable accommodation to qualified disabled employees, unless the accommodation would impose an undue hardship on the operation of the Employer's program. For example, employees who are disabled by alcoholism may be offered rehabilitative assistance and the opportunity to take sick leave for treatment, if necessary, before any action for continuing performance or misconduct problems relating to their alcoholism is taken.
• B. Examples of reasonable accommodations could include:
  • 1. renovations to existing facilities to make them readily accessible to and usable by persons with disabilities;
  • 2. job restructuring;
  • 3. modifications to work schedules;
  • 4. reassignments to vacant positions;
  • 5. acquiring or modifying equipment or devices;
  • 6. adjusting or modifying examinations, training materials/programs and policies;
  • 7. providing qualified readers or interpreters for group meetings and individual discussions; or
  • 8. providing e-mails and other electronic transmissions in a format that the disabled employee can understand.
• C. Additional information regarding the Reasonable Accommodation Program of the Employer may be found in Exhibit 27-1 and on the ERC and EEO web sites.

Section 3

The Employer recognizes the existence of certain employee rights in accordance with 29 CFR Part 1960, among them the right to be free from reprisal, including charge to leave, when employees decline to perform their assigned tasks because of reasonable beliefs that, under the circumstances, the tasks pose an imminent risk of death or serious bodily harm, coupled with a reasonable belief that there is insufficient time to seek effective redress through normal hazard reporting and abatement procedures established by the Employer.

Section 4

• A. A Safety Advisory Committee with a minimum of six (6) members shall be maintained consistent with Exhibits 46-1 and 46-2 of this Agreement. These committees shall have equal representation of management and non-management employees. The non-management members shall be designated by the Union. The function of the committees will be to advise the Employer concerning work-related safety matters. In the discharge of this function, the Safety Advisory Committee will consider existing practices and rules relating to safety and health and formulate suggested changes in existing practices and rules. In their consideration of the foregoing, the committees will give due regard to Public Law 91-596 and any applicable guidelines developed by the U.S. Department of Labor related thereto. In all cases, the Union will be allowed one (1) representative from each chapter having representational jurisdiction in the SCR's area, and the size of the committee will be expanded to accommodate that, if needed.
• B. Each committee shall designate a chairperson who shall be nominated from among the committee's members and shall be elected by the committee members. Management and non-management members shall alternate in this position. Maximum service time as a chairperson should be two (2) years.
• C. The committees will meet quarterly. At least two (2) meetings of each local Safety Advisory Committees per calendar year will be face-to-face. The Employer will pay the reasonable travel and per diem expenses for one steward from each chapter as indicated in Exhibits 46-1 and 46-2 who are authorized to attend a committee meeting. Meetings will be conducted during the normal tour of duty, without charge to leave, provided however, that no employees will be entitled to compensation for time in attendance at such meetings falling outside their regularly scheduled tours of duty. The Employer will change the shifts of committee members who are not on the prime shift.
• D. Where the Safety Advisory Committee has been combined by local agreement with the local Labor Management Relations Committee (LMRC), the LMRC will assume the advisory responsibilities below. The Safety Advisory Committees are charged with, at a minimum:
  • 1. monitoring the annual safety and health plan for the facility or facilities within the jurisdiction of the local LMRC;
  • 2. identifying sources of blood pressure screening, EKG's, CPR training, sickle cell testing, cholesterol testing, cancer screening, flu shots, and physical examinations, which could be made available by the Employer at minimal or no cost;
  • 3. recommending the number of safety inspections to be conducted;
  • 4. recommending the means for advising employees of emergency evacuation procedures;
  • 5. recommending a basic inventory of first aid and safety and health equipment to be maintained in each POD.
  • 6. conducting an assessment of the sources of computer monitor screen glare and recommending appropriate corrective action;
  • 7. serving as a resource for educating employees about work-related safety concerns, such as asbestos exposure and abatement;
  • 8. reviewing all incident and accident reports (subject to Privacy Act restrictions) and recommending corrective actions; and
  • 9. reviewing data/statistics on Worker's Compensation claims from Safety and Health Information Management System (SHIMS) (subject to Privacy Act restrictions) and recommending corrective actions.
• E. The Employer will release in a timely manner to members of the LMRC or Safety Advisory Committee, as appropriate, the results of all health and safety testing that is conducted in each POD with a copy to each Chapter President with representational jurisdiction.

Section 5

• A.
  • 1. The Employer will make free flu shots available annually on a voluntary basis to all employees of the unit as determined necessary by a competent Federal authority. If flu shots are limited due to a shortage of the vaccine, employees may be offered flu shots in risk priority order established by the Center for Disease Control and Prevention (CDC).
  • 2. Consistent with workload and staffing needs, employees will be granted administrative time to receive flu shots provided by the Employer, including reasonable time to travel to and from another POD in the commuting area if the flu shots are not offered at the employee's POD.
• B. For employees assigned to Center Campuses, the Employer will provide the services listed in subsection 4D2 above, on a voluntary basis, to all employees whose health coverage does not provide for these services. The Employer has determined that when the population of any shift exceeds an average population of 500 employees for any quarter, nurse services will be provided.
• C. In PODs other than Center Campuses, where there are Federally-sponsored health facilities on premises staffed by trained medical professionals or technicians, the Employer will participate in the health unit so that IRS employees may avail themselves of the services. It will secure reasonable and customary services through

• the unit and will not be obligated to provide physicals for employees other than those who do not have health insurance.

Section 6

Where full health facilities are not available on the premises, the Employer will provide first aid kits and will designate employees from among volunteers to maintain the kits. The Employer will ensure that every POD with more than 100 employees will have immediate access to emergency defibrillator equipment, as well as personnel trained to operate such equipment.

Section 7

• A. The Employer has determined that an employee will not be required to operate a motor vehicle known to be unsafe.
• B. The Employer will obtain, whenever possible, automobiles which are equipped with air conditioning.

Section 8

Whenever it is necessary for an employee to leave work and return home because of illness or incapacitation, the Employer will assist in securing a means to transport the employee home. The parties recognize that the Employer's monetary, pecuniary, or tort liability is governed by Comptroller General and Federal court decisions, and the Employer assumes only that responsibility or liability which is allowable by law, regulation or such decisions.

Section 9

• A. The Employer will furnish each employee on a timely basis a copy of each of the following:
  • 1. NTEU Optional Insurance plan brochures and materials;
  • 2. Open Season Instructions;
  • 3. Information to Consider in Choosing a Health Plan;
  • 4. Biweekly Health Benefits Rates; and
  • 5. NTEU Benefits Guide.
• B. Such distribution shall be made by the Employer to the extent such brochures are available to it from the normal source of supply.
• C. The Employer will keep on file copies of each health plan offered to its employees. Such copies will be available to the Union for examination upon request. The Employer will conduct a Health Plan Fair prior to each open season, where copies of available health plan brochures will be provided, and representatives of the various carriers are invited to answer questions. If the Employer does not provide such a Health Fair, employees may be granted short periods of excused absence to review health benefits options in accordance with Article 36.

Section 10

• A. The Employer will continue to provide the Employee Assistance Program (EAP) as defined in law and regulation.
• B. The Employer recognizes that the program is designed to deal forthrightly with the problem at an early stage when the situation is more likely to be correctable.
• C. Employees undergoing prescribed programs or treatments will be granted sick leave for this purpose on the same basis as any other illness when absence from work is necessary.
• D. The Employer will at least annually make employees aware of the EAP and available medical services provided by the Employer. Furthermore, the Employer will conduct cancer detection programs and will disseminate cancer detection information, including information regarding breast cancer.
• E. The Employer will make smoking cessation information and a smoking cessation program available to employees in accordance with Section 4 of Executive Order 13058, "Protecting Federal Employees and the Public from Exposure to Tobacco Smoke in the Federal Workplace."

Section 11

• A. When employees are injured in the performance of their duties, they will be informed by the Employer of the procedures for filing a claim for benefits under the Federal Employees Compensation Act. Information will be provided about the type of benefits available, including specific reference to their option to file a claim for disability compensation if they are disabled for work.
• B. The Employer will provide an employee who is injured while in work status with a copy of the current Pamphlet CA-550, which answers questions about the Federal Employees Compensation Act.
• C. The Employer will provide each chapter office with a copy of the pamphlet noted in subsection 11B above.
• D. Electronic copies of Pamphlet CA-550 will be available on the IRS web site or paper copies will be furnished upon request.

Section 12

When the Employer reasonably expects a seasonal employee to work the minimum period of time required by regulations to make the employee eligible for health benefits (for example, six (6) months within a year), the employee shall be entitled to such benefits from the date of such expectation.

Section 13

The Employer will provide the Union copies of reports of all health and safety accidents that result in loss of time from the job. At the Employer's option, these may be

provided to the chapter(s) with jurisdiction over the place where the accident happened.

Section 14

• A. The Employer will make a reasonable attempt, consistent with its right to assign work, to reassign any employee to duties that do not involve computer monitors, provided the employee provides acceptable medical documentation that such reassignment is advisable.
• B. The Employer will continue its on-going effort to reduce injuries resulting from repetitive movement by:
  • 1. making training and information available to employees and managers concerning how to reduce and eliminate the incidence of repetitive movement injuries;
  • 2. providing for periodic rest breaks in accordance with this Contract;
  • 3. providing appropriate ergonomic furniture designed to reduce or prevent such injuries;
  • 4. facilitating the reporting of injuries caused by work-related repetitive movement;
  • 5. requiring the Safety Committees or LMRCs, as appropriate, to evaluate the effectiveness of these efforts; and
  • 6. consulting with employees and managers to identify jobs with high potential for injury.
• C. If funds are available, the Employer will provide employees who are required to use computers on the job with work stations or desks that are designed for computer monitors and which may include adjustable keyboard trays, adjustable work surfaces which are large enough to accommodate the computer work stations, e.g., printers, manuals, work papers, and any other equipment required by the employee to perform the duties and responsibilities of their positions. Wrist rests will be provided if requested by individual employees.
• D. The Employer shall provide employees with an ergonomically designed chair that meets commonly accepted industry standards. Such chairs should include armrests. If the Employer decides to order more than one (1) style of chair for bargaining unit employees in a POD, bargaining unit employees shall be offered an opportunity to choose the chair of their choice.
• E. Employees required to be in the office to perform case related work, but who are unable to perform such work, due to the lack of appropriate equipment or work space, will be allowed to charge such time to an appropriate non-direct time code.
• F. The Employer shall test and inspect each computer monitor in the work place as needed to confirm that the equipment is properly installed and grounded, and that the clarity of the images, the brightness, contrast, and screen adjustability are functioning properly. Testing and inspection shall be done when computer monitors are moved from one location to another within the work place, or if grounding problems are suspected. Copies of the inspection and test results will be forwarded to the local Safety Advisory Committee or LMRC as appropriate.

Section 15

The Employer shall, through coordination with the GSA, perform periodic monitoring of asbestos levels in the Employer's buildings that have been identified by the GSA as having potential asbestos problems. The results of such monitoring shall be provided to the Union. In the event such monitoring, or other monitoring done by a competent source reveals a level of exposure in excess of the standard established by the National Institute for Occupational Safety and Health (NIOSH), the Employer agrees to move exposed employees to work sites that do not have excessive exposure, and the Employer further agrees that such employees will be paid hazardous duty or environmental differential pay, as appropriate, for periods of exposure, to the extent allowed by law and regulation. For purposes of this Agreement, "period of exposure" means the time between the last reading indicating a level of exposure below the NIOSH standard, and the time employees are removed from such exposure. Disputes involving the results of monitoring are subject to the grievance procedure.

Section 16

The Employer has determined that when an injured employee is sent to a medical facility for treatment, it will accept the determination made by competent medical authority at the facility as to whether the employee should return to work.

Section 17

At Center Campuses, the Employer will continue to provide health services through an approved contract provider.

Section 18

It is the policy of the Employer to provide a smoke-free workplace in accordance with the Executive Order, "Protecting Federal Employees and the Public from Exposure to Tobacco Smoke in the Federal Workplace."

Section 19

Where the water has been tested by competent authority, (e.g., GSA, Federal, State, or local regulators) and found to be unsafe or unhealthy for consumption, and another potable water source is not available in close proximity in the POD, the Employer will provide bottled water at no charge to the employee.

Article 28
Breaks

Section 1

• A. Subject to the Employer's right to assign work and consistent with workload demands:
  • 1. Employees on a regular (five (5) day/eight (8) hours per day) tour of duty will be granted two (2) short breaks during the workday that total no more than thirty (30) minutes. These breaks normally will be taken in two (2) fifteen (15) minute increments and will total no more than 300 minutes in a biweekly period.
  • 2. Employees on 5/4-9 compressed work schedules, will be granted two (2) short breaks during the workday that total no more than thirty (30) minutes, plus one (1) additional short break per day that totals no more than five (5) minutes. The five (5) minute break shall be a third break in the day, and in addition to the two (2) traditional fifteen (15) minute breaks and lunch period that now occur. The third break will be scheduled so that it normally occurs approximately two (2) hours after the employee's last break or lunch, whichever is applicable. The breaks will total no more than 310 minutes in a biweekly period.
  • 3. Employees on 4/10 compressed work schedules, will be granted short breaks during the work day that total no more than thirty (30) minutes, plus one (1) additional short break per day that totals no more than ten (10) minutes. The ten (10) minute break shall be a third break in the day, and in addition to the two (2) traditional fifteen (15) minute breaks and lunch break that now occur. The third break will be scheduled so that it normally occurs approximately two (2) hours after the employee's last break or lunch, whichever is applicable. The breaks will total no more than 320 minutes in a biweekly pay period.
• B. Breaks, normally of five (5) minutes each, taken by employees who perform repetitive movements shall not exceed the total time provided for breaks to other employees on similar schedules, either regular or compressed.
• C. In accordance with governing laws and regulations, break time may not be aggregated, or used to shorten or otherwise change an employee's tour of duty.
• D. The local parties may discuss, but not negotiate, the substitution of a mutually agreeable alternative or third break option, so long as that option does not provide for total break time per week or per pay period, as applicable, in excess of the total time provided above.

Section 2

• A. Subject to the Employer's right to assign work, employees assigned to routine and repetitive tasks, and scheduled to work two (2) hours or more of overtime, will be given a fifteen (15) minute break period at the end or beginning of their regular shift.
• B. Subject to the Employer's right to assign work, employees will also be provided an additional fifteen (15) minute break between each additional two (2) hours of overtime worked. Overtime breaks may not be aggregated under any circumstances nor taken at the end of an overtime shift scheduled after the employee's regular shift.

Article 29
Travel

Section 1

• A.
  • 1. Consistent with 5 CFR 610.123, the Employer will, if practicable, schedule and arrange for travel of employees to occur within the employees' regularly scheduled work hours. However, if circumstances require the employees' presence on Monday, too early to permit travel that day, the employees should perform the travel on the preceding day (Sunday), leaving home or post-of-duty (POD) at a reasonable time. If the employees prefer, travel may be permitted during duty hours on the preceding Friday. In this event, subsistence reimbursement may be allowed to start with the departure time but will be limited to that which would have been payable if departure was made on Sunday. Employees who are required to travel during non-duty hours may obtain, upon request, the written reasons why such travel was required at those hours.
  • 2. Employees directed to travel outside their regular tour of duty will be entitled to earn compensatory time for such travel, consistent with OPM, Treasury, and IRS policy regarding Compensatory Time for Travel. All employees will be compensated for time spent traveling for work purposes (excluding normal commuting time to and from work), during their regular tour of duty. In addition:
    • (a) Consistent with 5 CFR 550.112(g), an employee who is not otherwise covered by the Fair Labor Standards Act (FLSA) and is on official travel away from his/her official duty station shall be compensated for time in a travel status outside his or her regular tour of duty, if: the overtime is ordered and approved in advance and (a) involves work that can only be performed while traveling (e.g., courier required to drive a delivery van in order to deliver mail); or (b) is incident to travel that involves the

• • • performance of work while traveling (e.g., courier driving an empty delivery van on return trip to his/her duty station); or (c) is carried out under arduous and unusual conditions; or (d) is in connection with an event that cannot be scheduled or controlled administratively by the Government.
    • (b) Consistent with 5 CFR 551.422, an employee who is covered by FLSA and is on official travel away from his/her official duty station shall be compensated for time in a travel status outside his or her regular tour of duty, if: the overtime is ordered and approved in advance (or "suffered or permitted") and the time spent traveling requires the employee to (1) work during travel (e.g., drive a vehicle, either privately or Government-owned as part of a work assignment); or (2) travel as a passenger on a one-day assignment away from the official duty station; or (3) travel as a passenger on an overnight assignment away from the official duty station during hours on non-work days that correspond to the employee's regular working hours.
    • (c) If an employee (whether FLSA-covered or exempt) is required to travel directly between home and a temporary duty location outside the limits of his/her official duty station, the time he/she would have spent in normal "home to work/work to home" commuting will be deducted from any overtime that is allowed for travel time as defined in 1A2(a) and 1A2(b) above.
• B. When travel results from an event which cannot be scheduled or controlled administratively, such travel may be considered hours of employment for pay purposes pursuant to appropriate provisions of Title 5 of the Fair Labor Standards Act. Disputes arising under this subsection may be adjusted through the use of the grievance procedure provided in this Agreement.
• C. If the travel is expected to require employees to be absent from their POD for three (3) or more months, the employees will be given at least thirty (30) days notification of their date of departure when practicable.

Section 2

• A. An employee's entitlement to cash advances will be governed by applicable Federal Travel Regulations and Agency policy.
• B. Using either convenience checks or ATM advances, the Employer will attempt to accommodate emergency job related travel, newly hired employees or those employees newly assigned or promoted to positions that require overnight travel and require an advance to cover travel costs.

Section 3

• A. Maximum allowable per diem rates within the Conterminous United States (CONUS) will be based upon the traveler's actual lodging costs up to the maximum allowable amount as well as upon the meals and incidental expenses reimbursement rate for the locality subject to the most current rates published by General Services Administration (GSA) in the Federal Register.
• B. For travel within the CONUS to localities designated by GSA as specific per diem rate localities, travelers shall be reimbursed in accordance with the most current rates published by GSA in the Federal Register. For travel within the CONUS to all other CONUS localities, travelers shall be reimbursed in accordance with the most recent standard per diem rate as published by GSA in the Federal Register.
• C. In accordance with Federal Travel Regulations, and when authorized in advance by the Employer, reimbursement on an actual subsistence expense basis will be authorized when actual and necessary subsistence expenses of official travel are unusually high due to special or unusual circumstances. Reimbursement on an actual subsistence expense basis should be requested and authorized in advance. Employees will receive advance notice that there will be a need for actual expenses so that they can make a timely request for approval to be reimbursed for actual subsistence expenses.
• D.
  • 1. For computing meals and incidental expenses reimbursement allowances, official travel begins when the traveler leaves home, office, or other authorized point of departure and ends when the traveler returns home, to the office, or other authorized point at the conclusion of the trip.
  • 2. In accordance with Federal Travel Regulations, travelers will be reimbursed for full day official travel. The meals & incidental expenses (M&IE) allowance for a partial day of travel will be a flat three-fourths (3/4) of the applicable M&IE.
  • 3. For travel of more than twelve (12) hours, but not exceeding twenty-four (24) hours, when lodging is required, per diem shall be computed in the same manner as for travel of more than twenty-four (24) hours.
  • 4. For travel of more than twelve (12) hours, but not exceeding twenty-four (24) hours, when lodging is not required, travelers will be reimbursed at a flat three-fourths (3/4) of the applicable M&IE.
  • 5. Payment of per diem allowance for travel of twelve (12) hours or less is prohibited.
• E. Per diem entitlement is contingent upon an employee's assignment to temporary duty outside the commuting area of the official station or residence. To be considered outside the boundaries of the commuting area, the place of duty must first be

• outside the boundaries of the employee's official station. In addition, the temporary place of duty must be more than forty (40) miles from the employee's permanently assigned physical location (office) and also more than forty (40) miles from the employee's residence, measured by odometer or other readings on the most commonly used route. At any point beyond both these distances, and also outside the official station, is outside the commuting area.
• F. Unusual circumstances may exist that would justify an exception to the rules regarding the payment of per diem. Exceptions are contained in IRM 1.32.1 and include, among other circumstances:
  • 1. severe weather conditions exist that may endanger the health and safety of an employee and the TDY location is at least thirty (30) miles from both the residence and official duty station; and
  • 2. the employee is attending training or a conference and the TDY location is at least thirty (30) miles from both the residence and the official duty station. The delegated approving official may authorize such exceptions, provided the TDY location is outside the boundaries of the official duty station. The voucher must contain an explanation of the circumstances and the approving official's determination. Local area travel may be taxable and the employee may receive a Form W-2.
• G. The traveler on actual expenses will identify in the travel voucher the subsistence costs actually incurred each day and show in the subsistence column the total for each day, not in excess of the prescribed maximum. The expenses (with the lodging exception noted below) will be shown as follows:
  • 1. lodging for each day;
  • 2. individual meals for each day;
  • 3. an average of expenses that do not accrue on a daily basis; for example: laundry, cleaning and pressing of clothing; and
  • 4. all lodging expenses, whether on actual or per diem must be supported by receipts (when lodging expenses continue for a period of time at the same daily rate, the total lodging expenses for the period may be supported by one (1) receipt).
• H. Consistent with Federal Travel Regulations, an employee may not remain in a travel status over a weekend solely to increase the entitlement to subsistence. The following requirements cover the completion of temporary duty on a Friday preceding a non-holiday weekend:
  • 1. the traveler should return to home or POD on the Friday unless arrival would be at an unreasonable late hour; in the latter event, the return should be made on Saturday; in either case, per diem or other authorized subsistence expenses will be payable until the traveler's arrival at home or POD; and
  • 2. instead of travel on Saturday as indicated in H1 above, the traveler may be allowed to return on Monday following the weekend; in this event, subsistence reimbursement will be suspended as of midnight Friday, but will be resumed at 12:01 AM Monday, continuing until the traveler reaches home or POD.
  • 3. An employee whose official travel extends from one workweek through the next may travel home over the weekend or other non-workday using the cost comparison method to determine the amount of reimbursement the employee will receive for travel. The Employer agrees that, unless there is a finding of substantially increased costs, when lodging is included as part of a contract for conference rooms and/or other services, it will not include weekend lodging or lodging for non-workdays so that the cost comparison method, including the cost of the hotel room, can be used.
• I. Employees authorized to use a POV for official business will be paid mileage in accordance with IRM 1.32.1. For example;
  • 1. when the use of a privately owned automobile for official business is advantageous to the Government (it is expected that the employee will travel less than 15,000 miles annually), the employee providing such automobile will be reimbursed at the most current rate published by GSA in the Federal Register; and
  • 2. when it is reasonably determined that an employee is a high-mileage driver (it is expected that the employee will drive at least 15,000 miles annually) and that a Government vehicle is available for the employee's use, the employee will be reimbursed at the most current rate published by GSA in the Federal Register if the employee elects to use his or her own automobile for official business.
• J. Employees will be reimbursed for authorized fees in connection with changing official travel arrangements caused by the needs of the Service, or due to a significant personal emergency such as a family, medical, or natural disaster emergency.

Section 4

• A. When the Employer makes housing available for the employee, the employee will have the option, except in unusual circumstances, of remaining in the Employer-provided housing or of securing other housing. If employees elect to secure their own housing, absent unusual circumstances, their per diem reimbursement will be as provided in Section 3 above.
• B. Unusual circumstances sufficient to justify requiring an employee to use Employer-provided facilities are not

• present when an ordinary benefit to the Government, such as economy or the ready availability of personnel, is the rationale. Unusual circumstances are present under the following circumstances:
  • 1. the employee is participating in an investigation that requires the employee's presence in the quarters at all times; or
  • 2. the quarters provide the only place of lodging reasonably close to the employee's place of duty so that daily travel to and from another place of lodging would be impracticable; or
  • 3. the employees must keep in their possession highly valuable equipment or classified material whose security would be endangered if removed from the quarters; or
  • 4. the official who authorizes the travel or training determines that utilization of quarters furnished by the Government is a necessary and integral part of a particular mission or training course.
• C. When a determination is made that unusual circumstances exist requiring an employee to use Government eating and/or lodging facilities, employees concerned will be so notified, in writing, before they begin the travel. This notification will identify the days affected, will explain the need for the use of the facilities, and will inform the employees that their per diem will be reduced even if they use other facilities. However, in no case will the employee receive less than the standard M&IE allowance for traveling to that area, minus the amount the Government actually paid for his or her food in the Government housing.

Section 5

Consistent with Federal Travel Regulations, employees who are assigned to training or duty away from their regular assigned POD, and elect to return home during non-work days will be reimbursed for travel not to exceed the amount reimbursable for the per diem had they remained away from home.

Section 6

Consistent with Federal Travel Regulations, when the nature and location of the work at a temporary duty location are such that suitable meals cannot be obtained there, the expense of daily travel required to obtain meals at the nearest available place may be approved as necessary transportation, not part of per diem or actual expense reimbursement. A statement of the necessity for such daily travel shall be notated on the voucher.

Section 7

• A. An employee may be reimbursed for taxicab fares, plus tip, for transportation from the office to their home incident to officially ordered overtime provided all of the following conditions are met:
  • 1. reimbursement is authorized by the official authorized to order or approve the performance of the overtime duty; (see Delegation Order No. 255);
  • 2. the employee performed overtime duty incident to the conduct of official business at the designated POD;
  • 3. the employee is dependent on public transportation, incident to the officially ordered overtime; and
  • 4. the travel is performed during hours of infrequently scheduled public transportation or darkness.

Section 8

Each person having custody of transportation requests, tickets, or other transportation documents received in exchange for transportation requests or other procuring instruments, is responsible for their safekeeping. Such person is also accountable for any amount that the Government may be required to pay because of the person's fraud, fault, negligence, or other improper use of these documents.

Section 9

Employees having questions related to the content of the Travel IRM 1.32.1, or their entitlement thereunder, should take such matters up with their supervisors who shall be responsible for obtaining the answers to such questions.

Section 10

Employees who can be expected to drive 12,000 or more miles per year on official IRS business will be offered a GSA automobile for their use, subject to availability.

Section 11

An employee who rents a parking space at a POD on a regular basis, that is, at a weekly or monthly rate, shall be reimbursed on a pro rata basis for actual number of days the parking space is used for official business. Example: employee rents a parking space at a weekly rate for parking a privately owned automobile Monday through Friday, at or near the headquarters office. One-fifth (1/5) of the weekly rate will be allowed for each day that the employee uses a personally owned conveyance for official business. Example: an employee rents a parking space on a monthly basis at or near the office with the space available to the employee as provided by the rental agreement for twenty-one (21) days of the month. The employee uses the space for parking on official business seven (7) days during the month. The employee will be reimbursed for 7/21 or one-third (1/3) of the monthly cost. An employee who rents a parking space on a monthly basis and who receives a certificate from the parking facility that the space is available only during Monday through Friday shall be entitled to compute pro rata reimbursement based on the number of workdays in the month.

Section 12

Disabled employees may be directed to perform official travel and there are situations in which the assistance of an attendant or escort must be provided if the travel is to be accomplished. Under such circumstances the transportation and per diem expenses of an attendant will be allowed as necessary for travel in accordance with the Travel IRM 1.32.1.

Section 13

Changes in Government-wide regulations that result in a conflict with the provisions of this Article shall entitle either party to reopen those provisions that conflict with the revised regulations.

Section 14

Employees in travel status will not be required to use privately owned vehicles for carpooling.

Section 15

If it is determined that an employee qualifies and is authorized Temporary Quarters Subsistence Expenses (TQSE), the expenses may be authorized in thirty (30) day increments, not to exceed sixty (60) consecutive days. If it is determined there is a compelling reason, an additional sixty (60) consecutive days may be authorized.

Section 16

The Employer will grant employees the full benefits of any discretion it has in connection with frequent flyer and similar benefits.

Section 17

The Employer will share one-half of all travel savings with employees. All the other terms of the Parties' Memorandum of Understanding on Travel Gainsharing shall continue to apply until renegotiated by the Parties, except that an employee must have generated $100 worth of savings to receive a disbursement.

Section 18

The Employer will create a data gathering instrument or survey to assess employee interest in a pre-tax parking program and conduct a cost analysis based on the number of employees expressing an interest in such a program. Consistent with Article 8, subsection 8B, the Employer will share the data gathering instrument/survey with National NTEU. The Employer will provide the survey results and cost analysis to National NTEU no later than one (1) year following the implementation of this Agreement. Either party may then request to negotiate at the national level over the establishment of a pre-tax parking program for IRS employees within ninety (90) days after receipt of the information by the Union.