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-

    http://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III_20_D.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III_20_D.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III_20_D.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005401----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005401----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005402----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005402----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00000105----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00000105----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00000105----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005302----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005302----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005302----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.html#a_2http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.html#a_2http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.html#a_2http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.html#b_1http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.html#b_1http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.html#b_1http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---a000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---a000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---a000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---b000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---b000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---b000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---b000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372---a000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005372----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.html#b_1http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.html#a_2http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005342----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005302----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005302----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00000105----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005402----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005401----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III_20_D.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5_10_III.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sup_01_5.html
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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.

    http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005403----000-.html
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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.

    http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005404----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005404----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005303----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005303----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005303----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005753----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005753----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005753----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005754----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005754----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005754----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005754----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005753----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005303----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005404----000-.html
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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;

    http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005405----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005405----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00002301----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00002301----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00002301----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00002301----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005406----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005405----000-.html
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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.)

    http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005407----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005407----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.irs.gov/irm/part1/irm_01-002-045.htmlhttp://www.irs.gov/irm/part1/irm_01-002-045.htmlhttp://www.irs.gov/irm/part1/irm_01-002-045.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005408----000-.htmlhttp://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_00005407----000-.html
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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

    Learn civil litigation withJurisdictionary

    Subscribe to Lawmen NewsletterFREE

    DownloadFilesFREE from the LawmenArchive

    Improve your financial fortunes withGetZooks!

    Save Fuel

    -----------------------------------------------------------------------------------------

    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.htm
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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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