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8/14/2019 IRS Agents Can Get Cash Awards for Making Your Life a LIVING HELL
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IRS Agents Can Get Cash Awards for
making your life a LIVING HELL
Have you wondered whether the Government bribes IRS agents for making your life a living
hell? Wonder no more. You see here the proof, in both United States Code Chapters 45
and 54, and the Internal Revenue Manual, that they can. Government executives can even
give cash awards to former employees. Be afraid. Be VERY afraid.
United States Code Title 5
TITLE 5>PART III>Subpart C>CHAPTER 45> SUBCHAPTER I
SUBCHAPTER IAWARDS FOR SUPERIOR ACCOMPLISHMENTS
4501 . Definitions
4502 . General provisions
(a) Except as provided by subsection (b) of this section, a cash award under
this subchapter may not exceed $10,000.
(b) When the head of an agency certifies to the Office of Personnel
Management that the suggestion, invention, superior accomplishment, or
other meritorious effort for which the award is proposed is highly exceptional
and unusually outstanding, a cash award in excess of $10,000 but not inexcess of $25,000 may be granted with the approval of the Office.
(c) A cash award under this subchapter is in addition to the regular pay of
the recipient. Acceptance of a cash award under this subchapter constitutes
an agreement that the use by the Government of an idea, method, or device
for which the award is made does not form the basis of a further claim of any
nature against the Government by the employee, his heirs, or assigns.
(d) A cash award to, and expense for the honorary recognition of, an
employee may be paid from the fund or appropriation available to the activity
primarily benefiting or the various activities benefiting. The head of the
agency concerned determines the amount to be paid by each activity for an
agency award under section4503of this title. The President determines the
amount to be paid by each activity for a Presidential award under
section4504of this title.
(e) The Office of Personnel Management may by regulation permit agencies
to grant employees time off from duty, without loss of pay or charge to leave,
as an award in recognition of superior accomplishment or other personal
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effort that contributes to the quality, efficiency, or economy of Government
operations.
(f) The Secretary of Defense may grant a cash award under subsection (b) of
this section without regard to the requirements for certification and approval
provided in that subsection.
4503 . Agency awards
The head of an agency may pay a cash award to, and incur necessary expense for the
honorary recognition of, an employee who
(1) by his suggestion, invention, superior accomplishment, or other personal effort
contributes to the efficiency, economy, or other improvement of Government
operations or achieves a significant reduction in paperwork; or
(2) performs a special act or service in the public interest in connection with or related
to his official employment.
4504 . Presidential awards
The President may pay a cash award to, and incur necessary expense for the
honorary recognition of, an employee who
(1) by his suggestion, invention, superior accomplishment, or other
personal effort contributes to the efficiency, economy, or other
improvement of Government operations or achieves a significant
reduction in paperwork; or
(2) performs an exceptionally meritorious special act or service in the
public interest in connection with or related to his official employment.
A Presidential award may be in addition to an agency award under
section4503of this title.
4505 . Awards to former employees
An agency may pay or grant an award under this subchapter notwithstanding
the death or separation from the service of the employee concerned, if the
suggestion, invention, superior accomplishment, other personal effort, or
special act or service in the public interest for which the award is proposed
was made or performed while the employee was in the employ of the
Government.
4505a. Performance-based cash awards
(a)
(1) An employee whose most recent performance rating was at the
fully successful level or higher (or the equivalent thereof) may be paid
a cash award under this section.
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(2) A cash award under this section shall be equal to an amount
determined appropriate by the head of the agency, but may not be
more than 10 percent of the employees annual rate of basic pay.
Notwithstanding the preceding sentence, the agency head may
authorize a cash award equal to an amount exceeding 10 percent of
the employees annual rate of basic pay if the agency head determinesthat exceptional performance by the employee justifies such an award,
but in no case may an award under this section exceed 20 percent of
the employees annual rate of basic pay.
(b)
(1) A cash award under this section shall be paid as a lump sum, and
may not be considered to be part of the basic pay of an employee.
(2) The failure to pay a cash award under this section, or the amount
of such an award, may not be appealed. The preceding sentence shall
not be construed to extinguish or lessen any right or remedy undersubchapter II of chapter 12, chapter 71, or any of the laws referred to
in section2302(d).
(c)The Office of Personnel Management shall prescribe such
regulations as it considers necessary for the administration of
subsections (a) and (b).
(d)The preceding provisions of this section shall be applicable with
respect to any employee to whom subchapter III of chapter 53 applies,
and to any category of employees provided for under subsection (e).
(e) At the request of the head of an Executive agency, the President
may authorize the application of subsections (a) through (c) with
respect to any category of employees within such agency who would
not otherwise be covered by this section.
4506 . Regulations
The Office of Personnel Management shall prescribe regulations and
instructions under which the awards programs set forth by this subchapter
shall be carried out.
4507 . Awarding of ranks in the Senior Executive Service
(a) For the purpose of this section, agency, senior executive, and career
appointee have the meanings set forth in section3132(a)of this title.
(b) Each agency shall submit annually to the Office recommendations of
career appointees in the agency to be awarded the rank of Meritorious
Executive or Distinguished Executive. The recommendations may take into
account the individuals performance over a period of years. The Office shall
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review such recommendations and provide to the President recommendations
as to which of the agency recommended appointees should receive such rank.
(c) During any fiscal year, the President may, subject to subsection (d) of
this section, award to any career appointee recommended by the Office the
rank of
(1) Meritorious Executive, for sustained accomplishment, or
(2) Distinguished Executive, for sustained extraordinary
accomplishment.
A career appointee awarded a rank under paragraph (1) or (2) of this
subsection shall not be entitled to be awarded that rank during the following 4
fiscal years.
(d) During any fiscal year
(1) the number of career appointees awarded the rank of MeritoriousExecutive may not exceed 5 percent of the Senior Executive Service;
and
(2) the number of career appointees awarded the rank of
Distinguished Executive may not exceed 1 percent of the Senior
Executive Service.
(e)
(1) Receipt by a career appointee of the rank of Meritorious Executive
entitles such individual to a lump-sum payment of an amount equal to
20 percent of annual basic pay, which shall be in addition to the basic
pay paid under section5382of this title or any award paid under
section5384of this title.
(2) Receipt by a career appointee of the rank of Distinguished
Executive entitles the individual to a lump-sum payment of an amount
equal to 35 percent of annual basic pay, which shall be in addition to
the basic pay paid under section5382of this title or any award paid
under section5384of this title.
4507a. Awarding of ranks to other senior career employees
(a) For the purpose of this section, the term senior career employee meansan individual appointed to a position classified above GS15 and paid under
section5376who is not serving
(1) under a time-limited appointment; or
(2) in a position that is excepted from the competitive service because
of its confidential or policy-making character.
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(b) Each agency employing senior career employees shall submit annually to
the Office of Personnel Management recommendations of senior career
employees in the agency to be awarded the rank of Meritorious Senior
Professional or Distinguished Senior Professional, which may be awarded by
the President for sustained accomplishment or sustained extraordinary
accomplishment, respectively.
(c) The recommendations shall be made, reviewed, and awarded under the
same terms and conditions (to the extent determined by the Office of
Personnel Management) that apply to rank awards for members of the Senior
Executive Service under section4507.
4508 . Limitation of awards during a Presidential election year
(a) For purposes of this section, the term
(1) Presidential election period means any period beginning on June
1 in a calendar year in which the popular election of the President
occurs, and ending on January 20 following the date of such election;and
(2) senior politically appointed officer means any officer who during
a Presidential election period serves
(A) in a Senior Executive Service position and is not a career
appointee as defined under section3132(a)(4); or
(B) in a position of a confidential or policy-determining
character under schedule C of subpartCof part 213 of title5of
the Code of Federal Regulations.
(b) No senior politically appointed officer may receive an award under the
provisions of this subchapter during a Presidential election period.
4509 . Prohibition of cash award to Executive Schedule officers
No officer may receive a cash award under the provisions of this subchapter, if such
officer
(1) serves in
(A) an Executive Schedule position under subchapter II of chapter 53; or
(B) a position for which the compensation is set in statute by reference to a
section or level under subchapter II of chapter 53; and
(2) was appointed to such position by the President, by and with the advice and consent
of the Senate.
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CHAPTER 54HUMAN CAPITAL PERFORMANCE FUND
TITLE 5>PART III>Subpart D> CHAPTER 54
5401 . Purpose
The purpose of this chapter is to promote, through the creation of a Human
Capital Performance Fund, greater performance in the Federal Government.Monies from the Fund will be used to reward agencies highest performing and
most valuable employees. This Fund will offer Federal managers a new tool to
recognize employee performance that is critical to the achievement of agency
missions.
5402 . Definitions
For the purpose of this chapter
(1) agency means an Executive agency under section105, but does not
include the Government Accountability Office;
(2) employee includes
(A) an individual paid under a statutory pay system defined in
section5302(1);
(B) a prevailing rate employee, as defined in section5342(a)(2); and
(C) a category of employees included by the Office of Personnel
Management following the review of an agency plan under
section5403(b)(1);
but does not include
(i) an individual paid at an annual rate of basic pay for a
level of the Executive Schedule, under subchapter II of
chapter 53, or at a rate provided for one of those levels
under another provision of law;
(ii)a member of the Senior Executive Service paid under
subchapter VIII of chapter 53, or an equivalent system;
(iii)an administrative law judge paid under section5372;
(iv)a contract appeals board member paid undersection5372a;
(v) an administrative appeals judge paid under
section5372b; and
(vi)an individual in a position which is excepted from the
competitive service because of its confidential, policy-
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determining, policy-making, or policy-advocating
character; and
(3) Office means the Office of Personnel Management.
5403 . Human Capital Performance Fund
(a) There is hereby established the Human Capital Performance Fund, to be
administered by the Office for the purpose of this chapter.
(b)
(1)
(A) An agency shall submit a plan as described in
section5406to be eligible for consideration by the Office for an
allocation under this section. An allocation shall be made only
upon approval by the Office of an agencys plan.
(B)
(i) After the reduction for training required under
section5408, ninety percent of the remaining
amount appropriated to the Fund may be allocated
by the Office to the agencies. Of the amount to be
allocated, an agencys pro rata distribution may not
exceed its pro rata share of Executive branch
payroll.
(ii)If the Office does not allocate an agencys fullpro rata share, the undistributed amount remaining
from that share will become available for
distribution to other agencies, as provided in
subparagraph (C).
(C)
(i) After the reduction for training under
section5408, ten percent of the remaining amount
appropriated to the Fund, as well as the amount of
the pro rata share not distributed because of anagencys failure to submit a satisfactory plan, shall
be allocated among agencies with exceptionally
high-quality plans.
(ii)An agency with an exceptionally high-quality
plan is eligible to receive an additional distribution
in addition to its full pro rata distribution.
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(2) Each agency is required to provide to the Office such payroll
information as the Office specifies necessary to determine the
Executive branch payroll.
5404 . Human capital performance payments
(a)
(1) Notwithstanding any other provision of law, the Office may
authorize an agency to provide human capital performance payments
to individual employees based on exceptional performance contributing
to the achievement of the agency mission.
(2) The number of employees in an agency receiving payments from
the Fund, in any year, shall not be more than the number equal to 15
percent of the agencys average total civilian full- and part-time
permanent employment for the previous fiscal year.
(b)
(1) A human capital performance payment provided to an individual
employee from the Fund, in any year, shall not exceed 10 percent of
the employees rate of basic pay.
(2) The aggregate of an employees rate of basic pay, adjusted by any
locality-based comparability payments, and human capital
performance pay, as defined by regulation, may not exceed the rate of
basic pay for Executive Level IV in any year.
(3) Any human capital performance payment provided to an employee
from the Fund is in addition to any annual pay adjustment (under
section5303or any similar provision of law) and any locality-based
comparability payment that may apply.
(c) No monies from the Human Capital Performance Fund may be used to
pay for a new position, for other performance-related payments, or for
recruitment or retention incentives paid under sections5753and5754.
(d)
(1) An agency may finance initial human capital performance
payments using monies from the Human Capital Performance Fund, as
available.
(2) In subsequent years, continuation of previously awarded human
capital performance payments shall be financed from other agency
funds available for salaries and expenses.
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5405 . Regulations
The Office shall issue such regulations as it determines to be necessary for
the administration of this chapter, including the administration of the Fund.
The Offices regulations shall include criteria governing
(1) an agency plan under section5406;
(2) the allocation of monies from the Fund to agencies;
(3) the nature, extent, duration, and adjustment of, and approval
processes for, payments to individual employees under this chapter;
(4) the relationship to this chapter of agency performance
management systems;
(5) training of supervisors, managers, and other individuals involved
in the process of making performance distinctions; and
(6) the circumstances under which funds may be allocated by theOffice to an agency in amounts below or in excess of the agencys pro
rata share.
5406 . Agency plan
(a) To be eligible for consideration by the Office for an allocation under this
section, an agency shall
(1) develop a plan that incorporates the following elements:
(A) adherence to merit principles set forth in section2301;
(B) a fair, credible, and transparent employee performance
appraisal system;
(C) a link between the pay-for-performance system, the
employee performance appraisal system, and the agencys
strategic plan;
(D) a means for ensuring employee involvement in the design
and implementation of the system;
(E) adequate training and retraining for supervisors, managers,
and employees in the implementation and operation of the pay-
for-performance system;
(F) a process for ensuring ongoing performance feedback and
dialogue between supervisors, managers, and employees
throughout the appraisal period, and setting timetables for
review;
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(G) effective safeguards to ensure that the management of the
system is fair and equitable and based on employee
performance; and
(H) a means for ensuring that adequate agency resources are
allocated for the design, implementation, and administration of
the pay-for-performance system;
(2) upon approval, receive an allocation of funding from the Office;
(3) make payments to individual employees in accordance with the
agencys approved plan; and
(4) provide such information to the Office regarding payments made
and use of funds received under this section as the Office may specify.
(b) The Office, in consultation with the Chief Human Capital Officers Council,
shall review and approve an agencys plan before the agency is eligible to
receive an allocation of funding from the Office.
(c) The Chief Human Capital Officers Council shall include in its annual report
to Congress under section 1303(d) of the Homeland Security Act of 2002 an
evaluation of the formulation and implementation of agency performance
management systems.
5407 . Nature of payment
Any payment to an employee under this section shall be part of the
employees basic pay for the purposes of subchapter III of chapter 83, and
chapters 84 and 87, and for such other purposes (other than chapter 75) as
the Office shall determine by regulation.
5408 . Appropriations
There is authorized to be appropriated $500,000,000 for fiscal year 2004,
and, for each subsequent fiscal year, such sums as may be necessary to carry
out the provisions of this chapter. In the first year of implementation, up to
10 percent of the amount appropriated to the Fund shall be available to
participating agencies to train supervisors, managers, and other individuals
involved in the appraisal process on using performance management systems
to make meaningful distinctions in employee performance and on the use of
the Fund.
Internal Revenue Manual
http://www.irs.gov/irm/part1/irm_01-002-045.html
1.2.45.6 (10-16-1992) - Delegation Order 81 (Rev. 17)
1. Delegation of Authority in Various Personnel Matters (Updated (05-31-2000) to reflect additionalnew organizational titles required by IRS Modernization.)
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2. The authority vested in the Commissioner of Internal Revenue by Treasury Order 10201 (asrevised); Chapters 451, 540 and 550.6 of the Treasury Human Resources Directorate
Manual; and 5 U.S.C. 3321, 7502 and 7512 to propose, make final decisions, and effect
adverse actions, disciplinary actions and separations or terminations during probationary
period for pre-employment reasons; to make final decisions and effect separations or
terminations during probationary period for post-employment reasons, written reprimands,
admonishments, warning letters, letters of caution, closed without action letters, clearance
letters, grievances and appeals; to approve personnel actions; to approve suitability cases;
to approve within-grade step increases for acceptable level of competence and within-grade
step increases for high quality performance; to approve Performance Management
Recognition System Cash Awards for covered employees; and to classify General Schedule
and Federal Wage System positions is hereby delegated as indicated inExhibit 1.2.452.SeeExhibit 1.2.45-2.
3. The Chief Counsel is also delegated the authorities cited above with authority to redelegate.4. To the extent that the authority previously exercised consistent with this order may require
ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No.
81 (Rev. 16), effective April 3, 1991.
5. Signed: Philip Brand, Chief Financial Officer
How to Find Out Which Slimy Exec Awarded an IRS Employee Cash for
Cleaning out Your WalletNote: see the chargs in the exhibit below for the full delegation order. All kinds of IRS employees can
get awards up to $35,000 for making YOUR LIFE A LIVING HELL.
Now, how shall we determine whether YOUR IRS agent (and any associated IRS or DOJ employees), who
already made your life a living hell, received any CASH or other monetary awards, or a promotion, for
helping in the destruction of your happiness and the confiscation of your liberty and your wallet.
Write a FOIA request to the responsible people in the below chart and ASK that $35,000 question. To
whom did you grant a PMRS or other Cash or other award, why, and specifically for what action in what
case?
Director, Strategic Human Resources
Deputy Commissioner,
Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Chief Operations Officer,
Chief Financial Officer and Chief Information Officer
Assistant Commissioners and
Assistants to the Commissioner Division Commissioners,
Deputy Division Commissioners,
Chiefs and equivalents,
Deputy Chiefs,
National Taxpayer Advocate,
Deputy National Taxpayer Advocate,
Directors,
Submission Processing and Customer Service, and
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Business Systems Modernization Executive,
Regional Commissioners
Chief Counsel
Director, National Office Resources Management Division
Paul Andrew Mitchellreported in 1996that the one or more of the above authorities gave people in the
Clinton White House and DOJ attorneys cash awards for successfully prosecuting tax protestors. Hepointed out that some of the kickbacks have no associated records because IRS execs paid them in cash.
Yeah, sure. If the President received or receives such kickbacks, it violates CUSA Article II Section 7
which prohibits his receiving other emolument from the United States or any of them. Imagine
getting proof of such emoluments in a FOIA answer!
-----------------------------------------------------------------------------------------
Bob Hurt
2460 Persian Drive #70
Clearwater, FL 33763
+1 (727) 669-5511
Donate to myLaw Scholarship fund
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Exhibit 1.2.45-2 (10-02-2000)
Delegation of Personnel-Related Matters [Order Number 81 (Rev. 17)]
Chart 1
Director, Strategic Human Resources
Is Delegated Authority To Positions/Actions CoveredBy Delegated Authority
Positions/Actions Not
Covered By The DelegatedAuthority
May Not
RedelegateLower Than
ADVERSE/DISCIPLINARY ANDOTHER ACTIONS
Review any action with regard toadverse and disciplinary cases, takenor approved under authoritydelegated by this Delegation Order,
Actions for the InternalRevenue Service as theappellate official ongrievances for which the
May notredelegate
http://www.supremelaw.org/sls/email/box112/msg11257.htmhttp://www.supremelaw.org/sls/email/box112/msg11257.htmhttp://www.supremelaw.org/sls/email/box112/msg11257.htmhttp://bobhurt.com/http://bobhurt.com/http://bobhurt.com/lawdonation.htmhttp://bobhurt.com/lawdonation.htmhttp://bobhurt.com/lawdonation.htmhttp://www.jurisdictionary.com/index.asp?refercode=HB0002http://www.jurisdictionary.com/index.asp?refercode=HB0002http://www.jurisdictionary.com/index.asp?refercode=HB0002mailto:[email protected]?subject=Subscribemailto:[email protected]?subject=Subscribehttp://groups.google.com/group/lawmen/fileshttp://groups.google.com/group/lawmen/fileshttp://groups.google.com/group/lawmen/fileshttp://groups.google.com/group/lawmenhttp://groups.google.com/group/lawmenhttp://groups.google.com/group/lawmenhttp://www.getzooks.biz/index.php?aff=bobhurthttp://www.getzooks.biz/index.php?aff=bobhurthttp://www.getzooks.biz/index.php?aff=bobhurthttp://www.fuelsaver-mpg.com/affiliates/jrox.php?id=145_1_tlid_8_MailFoothttp://www.fuelsaver-mpg.com/affiliates/jrox.php?id=145_1_tlid_8_MailFoothttp://www.fuelsaver-mpg.com/affiliates/jrox.php?id=145_1_tlid_8_MailFoothttp://www.getzooks.biz/index.php?aff=bobhurthttp://groups.google.com/group/lawmenhttp://groups.google.com/group/lawmen/filesmailto:[email protected]?subject=Subscribehttp://www.jurisdictionary.com/index.asp?refercode=HB0002http://bobhurt.com/lawdonation.htmhttp://bobhurt.com/http://www.supremelaw.org/sls/email/box112/msg11257.htm8/14/2019 IRS Agents Can Get Cash Awards for Making Your Life a LIVING HELL
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Chart 1
Director, Strategic Human Resources
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By The DelegatedAuthority
May NotRedelegateLower Than
except actions taken or approved bythe Deputy Commissioner or theChief Management and Finance andto take, direct or recommendcorrective action when he/shedetermines it to be necessary.
Regional Commissioners,Chief Operations Officer,Chief Information Officer, theBusiness SystemsModernization Executive,Assistants to theCommissioner, AssistantCommissioners, Chiefs(except the ChiefManagement and Finance),Deputy Chiefs, DivisionCommissioners, DeputyDivision Commissioners,
Directors who are directreports to Chiefs andDivision/Deputy DivisionCommissioners, and theNational Taxpayer Advocatewere deciding officials
APPOINTMENTS
Appoint Experts and Consultants inaccordance with IRM 0250 (priorDepartmental approval required)
Actions for the InternalRevenue Service
May notredelegate
Request a waiver of the dualcompensation act through theDepartment of Treasury to reemployretired military and Federal civilianpersonnel without loss of pay orannuity, as provided by the FederalEmployees Pay Comparability Act of1990.
Recommendations forwaivers submitted byNational Office and fieldofficials.
May notredelegate
AWARDS
Authorize the payment of monetaryawards for approved contributionswhen an appropriately documented
and approved case record is received
Centralized Positions inAppeals; ExecutiveResources Board (ERB)positions; and servicewide orinter-agency contributions for
which written notification ofapproval has been received
AdministrativeAssistant to theExecutive
Resources Board
Comment on recommendations to theDeputy Commissioner for monetaryawards and exceptions to monetaryaward scales exceeding $5,000
Actions for the InternalRevenue Service
May notredelegate
CLASSIFICATION
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Chart 1
Director, Strategic Human Resources
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By The DelegatedAuthority
May NotRedelegateLower Than
Classify Positions
All General Schedule andFederal Wage Systempositions covered by IRM0511All standardized positionscommon to several regionsand described bystandardized positiondescriptions (SPDs). Allpositions where authorizedofficials request Director,Strategic Human Resourcesclassification action.
ERB covered positions
DesignatedPositionClassifiers orPersonnelSpecialistsassigned positionclassificationresponsibilities inthe Office ofDirector, StrategicHuman Resources
Review, take, direct or recommendcorrective action in any personnelmatters when determined to berequired. Including cases involvingclassification actions
All positions classified underauthority delegated by thisDelegation Order
ERB covered positions
Actions taken or approved bythe Deputy Commissionersand Chief Management andFinance
Director, StrategicHuman Resources
DETAILS
Concur with and forward to OPM,requests to extend employee detailsto unclassified positions beyond 120days
May notredelegate
Determine the need for, and approvethe use of details to higher gradedpositions for up to one year during amajor reorganization
May notredelegate
PAY ADMINISTRATION
Review, take, direct or recommendcorrective action in any personnelmatters when determined to berequired. Including cases involvingretroactive promotion and back pay
Claims submitted by NationalOffice and field officials forhigher level administrativereview and determination
ERB covered positions
Actions taken or approved bythe Deputy Commissionersand Chief Management andFinance
May notredelegate
PERSONNEL REDEPLOYMENT
Exercise the special personnelauthorities to facilitate redeploymentof personnel, including temporary andterm appointments and waivers ofqualification requirements, granted tothe Service by OPM
May notredelegate
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Chart 1
Director, Strategic Human Resources
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By The DelegatedAuthority
May NotRedelegateLower Than
RECRUITMENT/EXAMINING
Review, take, direct, or recommendnecessary action for IRS whenaccepting delegated examiningagreements from the Office ofPersonnel Management or theDepartment of the Treasury
May notredelegate
RETIREMENT
Administer FERS law enforcementposition coverage provisions for the
Internal Revenue Service with theconcurrence of the appropriateprogram official
All Law Enforcement Officerpositions
May notredelegate
With concurrence of OPM, determinecredibility of CSRS and/or FERSservice
RIF NOTICES
Approve extension of RIF noticebeyond 180 days
All employees of InternalRevenue Service
May notredelegate
SUITABILITY DETERMINATIONS
Review, take, direct, or recommendnecessary action for the IRS insuitability decisions
Cases submitted by NationalOffice and field officials whenhigher level administrativereview is desired on externalapplicants for employment
Actions taken or approved bythe Deputy Commissioners,Chief Operations Officer,Chief Information Officer, theBusiness SystemsModernization Executive,Chiefs (except the ChiefManagement and Finance),Deputy Chiefs, DivisionCommissioners, DeputyDivision Commissioners,Directors reporting directly toChiefs and Division/DeputyDivision Commissioners, andthe National TaxpayerAdvocate
May notredelegate
TRAINING
Approve Servicewide TrainingAgreements
Actions for the InternalRevenue Service
May notredelegate
NOTE: For purposes of this delegation, equivalent level position means a supervisory position with a different titlereporting directly to the same position to which the one cited reports, e.g., Division Director, or equivalent level
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Chart 1
Director, Strategic Human Resources
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By The DelegatedAuthority
May NotRedelegateLower Than
position would be any supervisory position reporting directly to the Assistant Commissioner.
Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
ADVERSE/DISCIPLINARY ANDOTHER ACTIONS
Propose adverse actions (removals,reductions in grade or pay,suspensions of more than 14 days,furloughs without pay) and actionsbased on unacceptable performance(removals, reductions in grade)
1. Chief Operations officer,Chief Financial Officer, andChief Information Officer2. All employees within theCommissioner's and DeputyCommissioner's immediateoffices
Positions reporting tothe Commissioner
1. May notredelegate2. May not redelegate
Effect adverse actions and actionsbased on unacceptable performance
1. All ERB covered positions2. All employees within theimmediate offices of the ChiefOperations Officer, Chief
Information Officer, and ChiefManagement and Finance
Chief OperationsOfficer, ChiefInformation Officer andAssistants to theCommissioner
All employees withinthe Commissioner'sand DeputyCommissioner'simmediate offices
1. May notredelegate
2. May not redelegate
Propose and/or effect:Separation or termination duringprobation
Suspensions of 14 days or lessWritten reprimandWarning Letters and Letters ofcaution
Closed without action andClearance letters
Suitability determinations
1. ALL ERB covered positions2. All employees within theDeputy Commissioner'simmediate office
1. Chief OperationsOfficer; ChiefManagement andFinance; ChiefInformation Officer;Chief Counsel forpositions under their
jurisdiction
2. May not redelegateASSIGNMENTS
Deputy Commissioner (Operations) asChairperson, Executive ResourcesBoard, to approve the assignment ofan employee serving under aSchedule A or B appointment to a
Positions centralized to theExecutive Resources Board
May not redelegate
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Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
competitive position
AWARDS
Approve monetary awards andexceptions to monetary award scalesup to and including $10,000 for anyone individual or group, and incurnecessary expenses for therecognition of contributions
Employees in his/herimmediate office, includingfield employees engaged inNational Office projects; andcontributions of employees ofother Government agenciesand armed forces members
Assistant to DeputyCommissionerAssistant DeputyCommissioner
Deputy Commissioner (Operations) as
Chairperson, Executive ResourcesBoard, to review and concur inrecommendations for all awards forexecutives
ERS covered positions May not redelegate
Recommend to Treasury, monetaryawards of $10,001$25,000 ($5,001 ormore for Performance Managementand Recognition System (PMRS)Cash Awards) for any one individual orgroup
May not redelegate
Recommend an additional monetaryaward of $10,000 (total $35,000) to the
President through Treasury.
May not redelegate
DETAILS
Approve details of 30 days or less, toor from positions in the InternalRevenue Service and another Federalagency or Treasury Bureau
ERB covered positions andcentralized positions asdefined in IRM 0250
May not redelegate
Deputy Commissioner (Operations) asChairperson, Executive ResourcesBoard, to approve extension ofemployee details to establishedpositions
to same or lower graded positions inthe Service in 120-day increments forup to one year; and
to higher graded positions in theService for a period not to exceed 240calendar days
ERB covered positions May not redelegate
PAY ADMINISTRATION
Approve exceptions to restrictions forpay for more than one position for
Positions in his/her immediateoffice
May not redelegate
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Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
more than 40 hours a week (Dualemployment)
ERB covered positions andcentralized positions asdefined in IRM 0250
May not redelegate
Waive the reduction of militaryretirement pay for recruitment ofemployees
Positions in his/her immediateofficeERB covered positions andcentralized positions asdefined in IRM 0250
May not redelegate
May not redelegate
PERFORMANCE EVALUATION
Determine that work is or is not of an
acceptable level of competence forwithin-grade step increase
Employees in his/herimmediate office
Those supervisors
who evaluate the workbeing performed
STANDARD FORMS 52 and 50
Approve Request for PersonnelAction:SF52, Part I, Block H
Actions for Employees inhis/her immediate office
Assistant to DeputyCommissionerAssistant DeputyCommissioner
Approve and effect final action for theInternal Revenue Service, forappointments, position changes, andseparations:
1. Request for Personnel Action SF522. Notification of Personnel Action,SF50
ERB covered positions
Chief OperationsOfficer, ChiefManagement andFinance, Chief
Information OfficerActions requiringTreasury approval, perTreasury Directive10201
1. AdministrativeAssistant to theExecutive ResourcesBoard2. May not redelegate
SUITABILITY DETERMINATIONS
After obtaining technical assistance ofthe appropriate Personnel function, tomake suitability decisions on externalapplicants for employment
Positions in his/her immediateoffice
Assistant to theDeputy CommissionerAssistant DeputyCommissioner
With prior Treasury approval makesuitability decisions on externalapplicants for employment
Centralized positions asdefined in IRM 0250, and ERBcovered positions
May not redelegate
Chart 3
Chief Operations Officer, Chief Financial Officer and Chief Information Officer
Are Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
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Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
ADVERSE/DISCIPLINARY ANDOTHER ACTIONS
Propose adverse actions (removals,reductions in grade or pay,suspensions of more than 14 days,furloughs without pay) and actionsbased on unacceptable performance(removals, reductions in grade)
1. Regional Commissioner2. Assistant Commissioner3. Deputy AssistantCommissioner4. All employees within theimmediate office of the ChiefOperations Officer, ChiefFinancial Officer, and ChiefInformation Officer
1. May not redelegate2. May not redelegate3. May not redelegate4. May not redelegate
All employees under theirjurisdiction for whom AssistantCommissioners, AssistantChief Information Officers andRegional Commissioners haveproposed actions
ERB covered positions May not redelegate
Propose and/or effect:separation or termination duringprobation
suspensions of 14 days or lesswritten reprimandadmonishmentswarning letters and letters of cautionclosed without action and clearanceletters
suitability determinations
All employees within theimmediate office of the ChiefOperations Officer, ChiefFinancial Officer, and ChiefInformation Officer
ERB covered positions May not redelegate
AWARDS
Approve monetary awards andexceptions to monetary award scalesup to $5,000 for any one individual orgroup, and incur necessary expensesfor the recognition of contributions
Employees in their immediateoffice, including fieldemployees engaged inNational Office projects; andcontributions of employees ofother Government agenciesand armed forces members
Centralized positionsas defined in IRM 0250and ERB coveredpositions
May not redelegate
Approve monetary awards andexceptions to monetary award scales
of $5,001$10,000 (excluding PMRSCash Awards) for any one individual orgroup(Recommendations will be forwardedthrough the Director, HumanResources Division, for comment)
May not redelegate
PERFORMANCE EVALUATION
Determine that work is or is not of an Employees in their immediate Centralized positions Those supervisors
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Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
acceptable level of competence forwithin-grade step increase
office as defined in IRM 0250 who evaluate the workbeing performed
STANDARD FORMS 52 and 50
Approve Request for PersonnelAction: SF52, Part I, Block H Employees in their immediateoffice May not redelegateSUITABILITY DETERMINATIONS
After obtaining technical assistance ofthe Personnel function, makesuitability decisions of external
applicants for employment
Positions in their immediateoffice
Centralized positionsas defined in IRM 0250and ERB covered
positions
May not redelegate
Chart 4
Assistant Commissioners and Assistants to the Commissioner**
Are Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/ActionsNot Covered ByThe DelegatedAuthority
May Not Redelegate LowerThan
ADVERSE/DISCIPLINARY ANDOTHER ACTIONS
Propose adverse actions(removals, reductions in grade orpay, suspensions of more than 14days, furloughs without pay) andactions based on unacceptableperformance (removals,reductions in grade)
1. Division Directors (andequivalent)* and Directors,Detroit Computing Center andMartinsburg Computing Center2. All other employees undertheir jurisdiction3. Deputy Assistant ChiefInformation Officer foremployees in the immediateoffice of the Assistant ChiefInformation Officer
Deputy AssistantCommissioners
1. May not redelegate2. Deputy AssistantCommissioner foremployees in the immediateoffice of the AssistantCommissioner DivisionDirectors (and equivalent)*for Branch or Division Chiefs(and equivalent)* for allemployees under their
jurisdiction Branch orDivision Chiefs (andequivalent)* for allemployees under their
jurisdiction
Effect adverse actions and actionsbased on unacceptableperformance
All employees under theirjurisdiction for whom a DeputyAC; Division Director (orequivalent)*; Director, DetroitComputing Center or Director,Martinsburg Computing Centerhas proposed an action
ERB coveredpositions
Division Directors (andequivalent)* for employeesunder their jurisdiction belowthe level of Branch orDivision Chief (andequivalent)*
Propose and/or effect: 1. Branch Chiefs (and ERB covered 1. Division Directors and
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Chart 4
Assistant Commissioners and Assistants to the Commissioner**
Are Delegated Authority ToPositions/Actions CoveredBy Delegated Authority
Positions/ActionsNot Covered ByThe Delegated
Authority
May Not Redelegate LowerThan
Separation or termination duringprobation
Suspensions of 14 days or lessWritten reprimandAdmonishmentsWarning letters and Letters ofcaution
Closed without action andClearance letters
Suitability determinations
equivalent)*2. All other employees undertheir jurisdiction
positions equivalent.2. Branch Chiefs (andequivalent)* Immediatesupervisor for employeesunder their jurisdiction in thecase of admonishments only
AWARDS
Approve monetary awards andexceptions to monetary awardscales up to and including $5,000for any one individual or group,and incur necessary expenses forthe recognition of contributions
1. Employees under theirjurisdiction, including fieldemployees engaged inNational Office projects; andcontributions of employees ofother Government agenciesand armed forces members2. Employees in DetroitComputing Center andMartinsburg Computing Center
Centralized positionsas defined in IRM0250 and ERBcovered positions
1. Deputy AssistantCommissioner; DivisionDirector, or equivalent level,of initiating National Officefunction for awards up toand including $5,000;Branch Chief, or equivalent*level, of initiating Nationaloffice function for awards upto and including $3,0002. Directors (MCC & DCC),for awards up to andincluding $5,000; DivisionChief, or equivalent level, forawards up to and including3,000; Branch Chief, orequivalent level*, for awardsup to and including $1,500
Authorize the payment ofmonetary awards for approvedcontributions when anappropriately documented andapproved case record is received
Employees under theirjurisdiction; employees inDetroit Computing Center andMartinsburg ComputingCenter; contributions ofemployees of otherGovernment agencies andarmed forces members; andservicewide or interagency
contributions for which writtennotification of approval hasbeen received
Centralized positionsas defined in IRM0250 and ERBcovered positions
Servicing personnel officers
Recommend to the ChiefOperations Officer, ChiefManagement and Finance orChief Information Officer asappropriate monetary awards andexceptions to monetary award
1. Employees under theirjurisdiction, including fieldemployees engaged inNational Office projects; andcontributions of employees ofother Government agencies
Centralized positionsas defined in IRM0250 and ERBcovered positions
1. May not redelegate2. May not redelegate
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Chart 5
Chief Inspector
Is Delegated Authority ToPositions/ActionsCovered By DelegatedAuthority
Positions/Actions NotCovered By TheDelegated Authority
May NotRedelegateLower Than
See Note on Chart 1
Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority ToPositions/ActionsCovered By DelegatedAuthority
Positions/Actions NotCovered By TheDelegated Authority
May Not Redelegate LowerThan
ADVERSE/DISCIPLINARY AND
OTHER ACTIONS
Propose adverse actions(removals, reductions in grade orpay, suspensions of more than 14days, furloughs without pay) andactions based on unacceptableperformance (removals, reductionsin grade)
All employees under theirjurisdiction
Two supervisory levels aboveindividual for whom the actionis proposed except where thesecond level is DeputyCommissioner
Effect adverse actions and actionsbased on unacceptableperformance
All employees under theirjurisdiction for whom asubordinate has proposedan action
ERB covered positionsThree supervisory levelsabove individual for whom theaction is proposed
Propose and/or effect:separation or termination duringprobation
suspensions of 14 days lesswritten reprimandadmonishmentswarning letters and letters ofcaution
closed without action andclearance letters;
suitability determinations
All employees under theirjurisdiction
Centralized positionsas defined by IRM0250
Two supervisory levels aboveindividual for whom the actionis proposed
APPOINTMENTS
Appoint bona fide graduatestudents at accredited colleges oruniversities to scientific, analytic, orprofessional positions not toexceed one year (see 5 CFR213.3102(p), reprinted in FPMChapter 213, Appendix C)
Positions under theirjurisdiction
Chief, Personnel Branch;District Director where thereis no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
Appoint National Science Contestfinalists as Summer Interns (See 5
GS2 and belowassistants to scientific,
All positions aboveChief, Personnel Branch;District Director where there
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Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To
Positions/Actions
Covered By DelegatedAuthority
Positions/Actions Not
Covered By TheDelegated Authority
May Not Redelegate LowerThan
CFR 213.3102(y) and FPMChapter 213, Appendix C)
professional and technicalemployees under their
jurisdiction
GS2 is no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
Appoint non-competitively certaindisabled veterans who havecompleted a training programunder Administrator of VeteransAffairs (See 5 CFR, Rule 3.1(a)(2);
5 CFR 315.604(b), and FPMSupplement, Book III, Section315.604(b))
Positions under theirjurisdiction
Centralized positionsas defined in IRM0250, and ERB
covered positions
Chief, Personnel Branch;District Director where thereis no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section or
Chief, Servicing Personnelfunction
Appoint severely handicapped ormentally retarded sons anddaughters for summer or studentemployment (See 5 CFR213.3102(b); FPM Letter 21320,and FPM Supplement 9901, Part213 (See Section 213.3101(b))
Positions listed inSchedule A for summer orstudent employment undertheir jurisdiction
Chief, Personnel Branch;District Director where thereis no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
Appoint to Schedule A positions,severely physically handicappedand mentally retarded personswho:
under temporary appointmentshave demonstrated their ability toperform their duties satisfactorily,or
have been certified bycounselors or state vocationalrehabilitation agencies or theVeterans Administration as likely tosucceed in the performance of theduties
Positions under theirjurisdiction
Centralized positionsas defined in IRM 0250
Chief, Personnel Branch;District Director where thereis no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
1. Approve extension of initial onemonth appointment for special
needs for an additional one-monthperiod2. Approve outside the Registerappointments at GS12 (orequivalent) level and below inincrements not to exceed one yearApprove extension of temporaryappointment for additional one-year periods not to exceed a total
1. Employees under theirjurisdiction2. Employees under their
jurisdiction at the GS12or below level, and allwage grade positions
ERB covered positions,and Centralizedpositions as defined inIRM 0250
Chief, Personnel Branch;District Director where thereis no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
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Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To
Positions/Actions
Covered By DelegatedAuthority
Positions/Actions Not
Covered By TheDelegated Authority
May Not Redelegate LowerThan
of four (4) years
Assign an Excepted employeeserving under Schedule A or Bappointment to a competitiveposition (with prior Departmentalapproval)
Employees under theirjurisdiction
ERB covered positions,and Centralizedpositions as defined inIRM 0250
Chief, Personnel Branch;District Director where thereis no Personnel Branch;Chief, Regional OfficePersonnel Section or Chief,Servicing Personnel function
AWARDS
Approve monetary awards andexceptions to monetary awardscales up to and including $5,000for any one individual or group,and incur necessary expenses forthe recognition of contributions
Employees under theirjurisdiction andcontributions of employeesof other Governmentagencies and armedforces members
Centralized positionsas defined in IRM0250, and ERBcovered positions
Assistant RegionalCommissioner, or equivalent*level; Director, District Office,Service Center, or AustinCompliance Center forawards up to and including$5,000; Branch Chief, orequivalent level, in RegionalOffice for awards up to andincluding $3,000; DivisionChief, or equivalent level, inDistrict Office or ServiceCenter for awards up to andincluding $3,000; BranchChief, or equivalent level, inDistrict Office, ServiceCenter, or Austin ComplianceCenter for awards up to andincluding $1,500. Alsodelegated to second-levelsupervisors for employeesunder their jurisdiction.
Authorize the payment of monetaryawards for approved contributionswhen an appropriately documentedand approved case record isreceived
Employees under theirjurisdiction; contributionsof employees of otherGovernment agencies andarmed forces members;and servicewide or
interagency contributionsfor which writtennotification of approval hasbeen received
Centralized positionsas defined in IRM 0250and ERB covered
positions
Servicing personnel officers
Recommend to the DeputyCommissioner monetary awardsand exceptions to monetary awardscales exceeding $5,000(Recommendations will be
Employees under theirjurisdiction andcontributions of employeesof other Governmentagencies and armed
Centralized positionsas defined in IRM0250, and ERBcovered positions
May not redelegate
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Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To
Positions/Actions
Covered By DelegatedAuthority
Positions/Actions Not
Covered By TheDelegated Authority
May Not Redelegate LowerThan
forwarded through the Director,Strategic Human ResourcesDivision for comment)
forces members
CLASSIFICATION
Classify positionsAll General Schedule andWage Board positionswithin their Regions
Those Listed in IRM0511 as requiringDirector, HumanResources Divisionclassification actionCentralized positionsas defined in IRM 0250
Designated PositionClassifiers or PersonnelSpecialists assigned positionclassification responsibilities.District Director where there
is no Chief, PersonnelBranch, to implement action,(authorized staff in PrimeDistrict may providepersonnel services)
DETAILS
Approve details of 30 days or lessto or from offices under their
jurisdiction and another FederalAgency or Department of theTreasury Bureau
Employees under theirjurisdiction
ERB covered positionsChief, Regional PersonnelBranch or ServicingPersonnel function
Approve extension of employeedetails for established positionsbeyond 120 days:
TO SAME OR LOWER GRADEPositions in 120-day increments forup to one year; and
to higher grade positions for aperiod not to exceed 240 calendardays which are not during majorreorganizations
Positions under theirjurisdiction
ERB covered positionsand centralizedpositions as defined inIRM 0250
Chief, Personnel Branch;District Director where thereis no chief, Personnel Branch;Chief, Regional OfficePersonnel Section or Chief,Servicing Personnel function
PAY ADMINISTRATION
Approve exceptions to restrictionsfor pay for more than one position
for more than 40 hours a week(dual employment)
All positions under their
jurisdiction
Chief, Personnel Branch and
Servicing Personnel function
Approve personnel actions forcorrective action includingretroactive promotion and back pay
1. Employees under theirjurisdiction;
Centralized positionsas defined in IRM 0250
1. Chief, Personnel Branch2. Chief, Regional PersonnelBranch or ServicingPersonnel function
Approve personnel actions to GM13/14/15 (PMRS)Senior Technician RegionalOffice
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Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To
Positions/Actions
Covered By DelegatedAuthority
Positions/Actions Not
Covered By TheDelegated Authority
May Not Redelegate LowerThan
effect PMRS increases employees Personnel Section orServicing Personnel function
Process approved step increases
Employees under theirjurisdictionincluding:Employees under theirjurisdiction who occupypositions centralized to theNational Office
Unit Manager, or equivalent*level, Personnel Branch andservicing Personnel function.
PERFORMANCE EVALUATION
Determine that work is or is not ofan acceptable level of competencefor within-grade step increase
Employees under theirjurisdiction
Those supervisors whoevaluate the work beingperformed
RECRUITMENT
Approve recruitment andexamination of applicants,establishment and issuance ofcompetitor inventories, andissuances of certificates of eligiblesby delegated Special Examining
Units:1. When implementing nationwideagreements2. When implementing localagreements
Positions under theirjurisdiction
1. Employment Section Chiefin Regional Office; Chief,Personnel Branch in ServiceCenter; Chief, HumanResources Branch in AustinCompliance Center2. Employment SectionChief, Regional PersonnelBranch; For Districts andService Centers/AustinCompliance Center3. Servicing Personneloffices
RETIREMENT
Process Law Enforcementretirements in accordance withIRM 0831.8 and FERS
Law Enforcement Officerpositions under their
Centralized positionsas defined in IRM 0250
Unit Manager or equivalent*level, Personnel Branch orServicing Personnel function
STANDARD FORMS 52 and 50
Approve personnel actions for theInternal Revenue Service forappointments, position changes,and separations, or take finalaction for the IRS:1. Request for Personnel Action,SF52:a. Part I, Block Hb. Part II, Block 382. Notification of Personnel Action:
1a. Employees under theirjurisdiction1b. Employees under their
jurisdiction2. Employees under their
jurisdiction
Action involvingcentralized positions asdefined in IRM 0250Actions requiring priorapproval of theDepartment of theTreasury as defined inIRM 0250
1a. Branch Chief, orequivalent* level of requestingfunction for Region andDistrict; first-line supervisor inService Center/AustinCompliance Center. Alsodelegated to first-linesupervisors and thosemanagers and managementofficials designated.
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Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, NationalTaxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To
Positions/Actions
Covered By DelegatedAuthority
Positions/Actions Not
Covered By TheDelegated Authority
May Not Redelegate LowerThan
SF50, mass changes, new actioncode sheets, etc.
1b. Senior Technician,Personnel Branch (may beredelegated to primedistrict/service center to alsoprovide such service fordistricts without a PersonnelBranch) Senior Technician,Regional Office PersonnelSection or ServicingPersonnel function2. Unit Manager orequivalent* level, PersonnelBranch (may be redelegatedto prime district/service centerto also provide such servicefor districts without aPersonnel Branch) andservicing Personnel office
SUITABILITY DETERMINATIONS
After obtaining technicalassistance of the appropriatePersonnel function, to makesuitability decisions on externalapplicants for employment1. from other than SpecialExamining Units2. from Special Examining Unitswith full delegated examining andcertification authority
1. Positions under theirjurisdiction;2. Positions under their
jurisdiction,
Actions involvingcentralized positions asdefined in IRM 0250,and ERB coveredpositions
1. Branch Chief, orequivalent* level, in RegionalOffice; Division Chief forDistrict and ServiceCenter/Austin ComplianceCenter and second-levelsupervisors2. Employment SectionChief, Regional PersonnelBranch; Chief, PersonnelBranch for Districts andService Centers/AustinCompliance Center; ServicingPersonnel function
TRAINING
Approve training plans which donot require modification of
qualification standards for certaindisabled veterans (See 38 USCChapter 31; 5 CFR 315.604(a);FPM Chapter 315, Subchapter 66and Appendix B)
Positions under theirjurisdiction
Centralized positionsas defined in IRM0250, and ERBcovered positions
Chief, Personnel Branch;District Director where there
is no Chief, PersonnelBranch; Chief, RegionalOffice Personnel Section orChief, Servicing Personnelfunction
* See Note on Chart 1.
Chart 7
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District/Service Center Director, Austin Compliance Center
Are Delegated Authority ToPositions/ActionsCovered By DelegatedAuthority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
ADVERSE/DISCIPLINARY AND
OTHER ACTIONS
Propose adverse actions (removals,reductions in grade or pay, suspensionsof more than 14 days, furloughs withoutpay) and actions based on unacceptableperformance (removals, reductions ingrade)
All employees undertheir jurisdiction
Centralized positions asdefined by IRM 0250
Division Chiefs (andequivalent)* for allemployees under their
jurisdiction
Section Chiefs orGroup Managers(when no SectionChief exists) foremployees under their
jurisdiction
Effect adverse actions and actionsbased on unacceptable performance
All employees undertheir jurisdiction forwhom a subordinatehas proposed an action
1. Centralized positions asdefined by IRM 02502. All positions centralizedto the office of RegionalCommissioner, AssistantCommissioner
May not redelegate.
Propose and/or effect:Separation or termination duringprobation
Suspensions of 14 days or lessWritten reprimandAdmonishmentsWarning letters and letters of cautionClosed without action and Clearance
lettersSuitability determinations
1. For all employeesunder their jurisdiction
Centralized positions asdefined by IRM 0250; andall positions centralized tothe office of RegionalCommissioner, AssistantCommissioner.
1. Division Chiefs (andequivalent)* for allemployees under their
jurisdiction
Immediate supervisorsfor all employeesunder their jurisdiction
only in the case ofadmonishments
* See Note on Chart 1
Chart 8
Directors, Computing Centers
Are Delegated Authority ToPositions/ActionsCovered By DelegatedAuthority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
ADVERSE/DISCIPLINARY AND
OTHER ACTIONS
Propose adverse actions (removals,reductions in grade or pay, suspensionsof more than 14 days, furloughs withoutpay) and actions based onunacceptable performance (removals,reductions in grade)
All employees undertheir jurisdiction
Centralized position asdefined by IRM 0250
Division Chiefs (andequivalent)* for allemployees under their
jurisdiction
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Chart 8
Directors, Computing Centers
Are Delegated Authority ToPositions/ActionsCovered By DelegatedAuthority
Positions/Actions NotCovered By TheDelegated Authority
May Not RedelegateLower Than
Effect adverse actions and actionsbased on unacceptable performance
All employees undertheir jurisdiction forwhom a subordinatehas proposed an action
May not redelegate
Propose and/or effect:Separation or termination duringprobation
Suspensions of 14 days or lessWritten reprimandAdmonishmentsWarning letters and letters of cautionClosed without action and Clearance
lettersSuitability determinations
All employees undertheir jurisdiction
Division Chiefs (andequivalent)* for allemployees under their
jurisdictionImmediate supervisorsfor all employees undertheir jurisdiction only inthe case of
admonishments
Appoint bona fide graduate students ataccredited colleges or universities toscientific, analytic, or professionalpositions not to exceed one year. (See5 CFR 213.3102(p), reprinted in FPMChapter 213, Appendix C)
For positions undertheir jurisdiction
Chief, Personnel Branch
Appoint National Science Contestfinalists as Sumer Interns. (See 5 CFR213.3102(y) and FPM Chapter 213,Appendix C)
GS2 and belowassistants to scientific,professional andtechnical employeesunder their jurisdiction
All positions above GS2 Chief, Personnel Branch
APPOINTMENTS
Appoint noncompetitively certaindisabled veterans who have completeda training program under Administratorof Veterans Affairs (See 5 CFR Rule3.1(a)(2); 5 CFR 315.604(b); and FPMSupplement, Book III, Section315.604(b)
Positions under theirjurisdiction.
ERB covered positions Chief, Personnel Branch
Appoint severely handicapped ormentally retarded sons and daughtersfor summer or student employment.
(See 5 CFR 213.3101(b); FPM Letter21320, and FPM Supplement 9901,Part 213, Section 213.3101(b))
Positions listed inSchedule A for summer
or student employmentunder their jurisdiction
Chief, Personnel Branch
Appoint to Schedule A positions,severely physically handicappedpersons who:
under temporary appointments havedemonstrated their ability to performtheir duties satisfactorily; or
Positions under theirjurisdiction
ERB covered positions Chief, Personnel Branch
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