Document 11678 (Rev. 10-2021)

Internal Revenue Service and

National Treasury Employees Union

2022 NATIONAL

AGREEMENT

The Internal Revenue Service is one of the world’s most efficient tax administrators,

playing a pivotal role in funding our government and enforcing our nation’s tax laws.

The National Treasury Employees Union is the nation’s largest independent federal

employee union, representing employees in 34 departments and agencies, including

tens of thousands of IRS workers.

For more than a half-century, NTEU and the IRS have been negotiating term contracts that protect

workplace rights, improve working conditions, and enable employees to serve taxpayers more effectively

and further the agency’s mission.

The IRS processes upwards of 240 million returns each year. It prevents identity thieves from siphoning

tens of billions of dollars away from honest taxpayers. It helps taxpayers by answering questions and

arranging for payment options. And it collects 95 percent of all federal revenue.

Without the IRS, millions of taxpayers wouldn’t get the refunds they are owed.

The role of the IRS has expanded to administer programs that help American families and small

businesses. The IRS now manages a wide range of benefits and tax credits for low- and middle-

income families that assist with their financial security.

What empowers the IRS to meet its growing responsibilities and challenges is the skilled, talented and

dedicated IRS workforce. For over 50 years, NTEU-negotiated contracts have improved the workplace

for these exceptional employees.

Our work at the bargaining table has yielded benefits, programs and protections that are ingrained in

the daily working lives of IRS employees. They include telework and alternative work schedules, transit

subsidies and tuition reimbursement. NTEU also negotiates bilingual, time-off and performance award

programs.

Over the years, each new agreement has built on the strength of the previous one and expands

benefits for employees across the agency. Some of the new benefits in this six-year contract are:

y Boosts in performance awards

y Increase in telework opportunities

y Child care subsidies

y Expanded use of hardship reassignments

NTEU’s advocacy on behalf of IRS employees extends beyond the bargaining table. Every year, NTEU

is a leading voice on Capitol Hill for the funding and stafng the IRS needs to meet its critical mission.

NTEU works in the courts, on Capitol Hill and with the media to promote and strengthen the federal

workforce. And in workplaces nationwide, highly-trained NTEU leaders work alongside IRS employees

and stand ready to address their issues and concerns.

NTEU and the IRS are proud to be partners in helping employees serve taxpayers more effectively and

further the agency’s mission.

NTEU@IRS

Table of Contents

Preamble .........................................................................................................................................................................1

1 Coverage and Denitions ................................................................................................................................................3

2 Precedence of Law and Regulation.................................................................................................................................4

4 Protections Against Prohibited Personnel Practices........................................................................................................4

3 Employer Rights ..............................................................................................................................................................4

5 Employee Rights .............................................................................................................................................................7

6 Outside Employment .....................................................................................................................................................11

7 Personnel Records ........................................................................................................................................................ 11

8 Union Rights ..................................................................................................................................................................13

9 Stewards and Ofcial Time ............................................................................................................................................17

10 Dues Withholding ..........................................................................................................................................................26

11 Facilities and Services ...................................................................................................................................................31

12 Performance Appraisal Systems ...................................................................................................................................36

13 Promotions/Other Competitive Actions ..........................................................................................................................49

14 Release/Recall Procedures ...........................................................................................................................................60

15 Reassignments/Realignments and Voluntary Relocations ............................................................................................63

16 Details and Non-Competitive Temporary Promotions ....................................................................................................70

17 Acceptable Level of Competence Determinations.........................................................................................................72

18 Awards ...........................................................................................................................................................................73

19 Reduction In Force and Mitigation Strategies................................................................................................................78

20 Priority Placement Plan .................................................................................................................................................87

21 Retirement .....................................................................................................................................................................89

22 Work Schedules ............................................................................................................................................................90

23 Hours of Work ................................................................................................................................................................93

24 Overtime ......................................................................................................................................................................101

25 Workload Management ...............................................................................................................................................104

26 Position Classication..................................................................................................................................................105

27 Health and Safety ........................................................................................................................................................105

28 Breaks .........................................................................................................................................................................109

29 Travel ...........................................................................................................................................................................110

30 Training ........................................................................................................................................................................114

31 Leave Sharing Program...............................................................................................................................................117

32 Annual Leave...............................................................................................................................................................120

33 Family Leave ...............................................................................................................................................................121

34 Sick Leave ...................................................................................................................................................................125

35 Leaves of Absence ......................................................................................................................................................127

36 Administrative, Weather and Safety, and Other Leave ................................................................................................128

37 Probationary Employees .............................................................................................................................................133

38 Disciplinary Actions......................................................................................................................................................133

39 Adverse Actions ...........................................................................................................................................................138

40 Unacceptable Performance .........................................................................................................................................141

41 Employee Grievance and Local Institutional Grievances ............................................................................................144

42 National Institutional Grievance Procedure .................................................................................................................153

43 Arbitration ....................................................................................................................................................................154

44 Attorney’s Fees ............................................................................................................................................................158

45 Diversity and Equal Employment Opportunity Advisory Committees ..........................................................................158

46 Labor-Management Relations Committees .................................................................................................................160

47 Mid-Term Bargaining ...................................................................................................................................................162

48 Furloughs.....................................................................................................................................................................167

49 Transfer of Function ....................................................................................................................................................169

50 Telework ......................................................................................................................................................................169

51 Career Transition Assistance Plan (CTAP) .................................................................................................................. 176

52 Notices to Employees ..................................................................................................................................................179

53 Miscellaneous Provisions ............................................................................................................................................179

54 Duration and Termination ............................................................................................................................................181

55 Reasonable Accommodation .......................................................................................................................................182

56 Childcare Subsidy Program .........................................................................................................................................183

Article Title Page

Table of Contents, continued

5-1 Form 8111, Employee Notication Regarding Union Representation ..................................................................... 186

5-2 Form 5228, Waiver of Right to Remain Silent and of Right to Advice of Counsel .................................................. 187

5-3 Form 8112, Statement of Rights and Obligations ................................................................................................... 188

5-4 Form 9142, Employee Notication Regarding Third Party Interviews .................................................................... 189

5-5 Statement of Basic Employee Rights...................................................................................................................... 190

5-6 Form 12036, Waiver of Right to Remain Silent and of Right to Advice of Counsel (Non-Custody).........................192

9-1 Form 3081, Employee Time Report and Instructions for Union Representatives ................................................... 194

10-1 Dues Information Codes ......................................................................................................................................... 198

12-1 Performance Appraisal Due Dates.......................................................................................................................... 202

12-2 Performance Appraisal Due Dates - TEPS ............................................................................................................. 203

15-1 Form 13442, Application for Hardship Reassignment/Relocation Request ............................................................ 204

15-2 Examples Demonstrating Application of Voluntary Relocation Process ................................................................. 205

16-1 Computation of Direct Time .................................................................................................................................... 206

16-2 Key Elements Related to Higher Graded Duties..................................................................................................... 207

19-1 Glossary of Terms ................................................................................................................................................... 208

19-2 Reassignment Preference Policy ............................................................................................................................ 210

19-3 Outplacement Services Policy ................................................................................................................................ 212

19-4 Direct VERA/VSIP Policy ........................................................................................................................................ 213

21-1 Retirement Eligibility ............................................................................................................................................... 214

23-1 AWS - Campus and Remote Employees ................................................................................................................ 216

23-2 AWS - Non-Campus Public Contact Employees ..................................................................................................... 222

23-4 AWS - TAS Employees ........................................................................................................................................... 225

23-5 WS - Glossary of Terms .......................................................................................................................................... 227

23-6 Form 10911, AWS & Staggered Work Schedule Request ...................................................................................... 228

32-1 Form 15233, Notice of AWOL Charge(s) ................................................................................................................ 232

33-1 Family and Medical Leave ...................................................................................................................................... 233

33-2 Military Family Leave .............................................................................................................................................. 238

33-3 Military-Related FMLA............................................................................................................................................. 243

33-4 Paid Parental Leave ............................................................................................................................................... 248

33-5 Parental Level (PPL) Request ................................................................................................................................ 252

33-6 Agreement to Complete 12-Week Work Obligation ................................................................................................ 254

34-1 Sick Leave .............................................................................................................................................................. 255

41-1 Initiative To Resolve Aged Grievances .................................................................................................................... 261

41-2 Settlement Agreement ............................................................................................................................................ 262

46-1 Local LMRC Structure............................................................................................................................................. 263

46-2 Campus Structure ................................................................................................................................................... 266

47-1 ALR Geographic Areas ........................................................................................................................................... 267

50-1 Form 11386, IRS Telework Agreement ................................................................................................................... 268

50-2 Eligibility of Telework ............................................................................................................................................... 270

51-1 Glossary of Terms ................................................................................................................................................... 275

52-1 NTEU Announcement Form .................................................................................................................................... 276

54-1 2025 National Agreement Ground Rules ................................................................................................................ 277

55-1 Reasonable Accommodation .................................................................................................................................. 279

Exhibit Title Page

Appendix ................................................................................................................................................................................Page

Balanced System for Measuring Organizational and Employee Performance..........................................................280

Index ................................................................................................................................................................................Page

Alphabetical Key-Word Index to the Contract.................................................................................................283

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

Preamble

The Internal Revenue Service (IRS) and the National Treasury Employees Union (NTEU) recognize that the right

of employees to organize, bargain collectively, and participate through labor organizations of their own choosing in

decisions which affect them, safeguards the public interest, contributes to the effective conduct of public business,

and facilitates and encourages the amicable settlements of disputes between employees and their employers

involving conditions of employment.

The IRS and NTEU recognize that the public interest demands the highest standards of employee performance

and implementation of modern and progressive work practices to facilitate and improve employee performance

and the efcient accomplishment of the operations of the Government.

The IRS and NTEU recognize that a mutual commitment to cooperation promotes both the efciency of the IRS’

operations and the well-being of its employees.

The IRS and NTEU agree that the dignity of employees will be respected.

This page prints blank.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 1

Article 1

Section 1

A. This Agreement covers all professional and

nonprofessional employees of the Internal

Revenue Service (IRS), excluding all employees of

the Chief Criminal Investigation; all employees of

the Ofce of Chief Counsel; temporary employees

with no reasonable expectancy of continued

employment; management ofcials, supervisors,

guards other than protective ofcers at the

Enterprise Computing Center at Martinsburg,

West Virginia; and employees described in 5

U.S.C § 7112 (b)(2), (3), (4), (6) and (7). Among

the condential employees excluded under 5

U.S.C § 7112 (b)(2) are the following:

1. Secretary to the Commissioner;

2. Secretary to any management ofcial designated

to make decisions on grievances, except group

clerks or unit clerks;

3. Secretary to any Deputy, Assistant, Assistant

to or Staff Assistant to any management

ofcial identied in subsection 1A2; and

4. Secretary to Chiefs, Employment Branch.

Section 2

If the Union becomes certied as the exclusive

collective bargaining representative for any employees

or bargaining unit not currently covered by this

Agreement, this Agreement shall extend automatically

to all employees covered by that certication on the

sixtieth (60th) day following the certication of such

unit. However, the dues withholding provisions of this

Agreement shall be applicable upon certication of the

Union.

Section 3

The following denitions shall apply for purposes of

understanding this Agreement as determined by the

Employer:

A. “Division” means one (1) of thirteen (13) stand-

alone Service-wide business units including:

1. Facilities Management & Security & Security

Services (FMSS);

2. Independent Ofce of Appeals;

3. Chief Financial Ofcer (CFO);

4. Communications and Liaison (C&L);

5. Criminal Investigation (CI);

6. Human Capital Ofce (HCO);

7. Large Business and International (LB&I);

8. Information Technology (IT);

9. Privacy, Government Liaison and Disclosure

(PGLD);

10. Small Business/Self Employed (SB/SE);

11. Tax Exempt and Government Entities (TE/

GE);

12. Taxpayer Advocate Service (TAS); and

13. Wage and Investment (W&I).

B. 1. “Campus” means the Submission Processing,

Compliance Services and Accounts Management

Centers plus the aligned Call Sites.

2. “Center Campus” means the aforementioned

three (3) Center functions and the related

satellite or auxiliary buildings, excluding the

aligned Call Sites.

“Center” means one of the three (3) organizational

components of a Campus (Submission

Processing, Compliance Services or Accounts

Management).

C. “IRS Headquarters” includes:

1. Ofce of the Commissioner of Internal

Revenue;

2. Ofce of Professional Responsibility;

3. Equity, Diversity and Inclusion;

4. Research, Analysis and Statistics;

5. Whistleblower Ofce;

6. Affordable Care Act Ofce;

7. Ofce of Online Services; and

8. Return Preparer Ofce.

D. “Senior Commissioner Representative” (SCR)

means the individual designated by the

Commissioner of the IRS to serve as the point

of contact on administrative matters impacting

more than one (1) Division, or a Campus or an

Enterprise Computing Center in a specied

geographical area.

E. Enter on Duty (EOD) means the date an employee

entered on duty with the IRS as modied to

include any prior IRS service. The IRS EOD date

will not be adjusted for time spent outside the

IRS in Federal Service. IRS EOD will be adjusted

for any new employee within ninety (90) days of

the appointment date. Until adjusted, within the

aforementioned ninety (90) day period, EOD

(last appointment with the IRS) will be used for

seniority determinations under the Agreement as

appropriate. During orientation sessions, newly

hired employees will be asked by the Employer

to supply copies of SF-50s to expedite the

adjustment process.

F. As used in this Agreement, “days” refers to

calendar days unless otherwise expressly provided

herein. If the day an action must be completed

under this Article falls on a Saturday, Sunday or

Federal holiday, the due date shall be the next

regular business day (Monday through Friday).

Coverage and Denitions

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 2

Section 4

Nothing in this Agreement may be interpreted as the

Employer’s agreement or consent to negotiate over

the terms and conditions of employment of non-

bargaining unit employees and/or non-bargaining unit

positions.

Section 5

Provisions in any collective bargaining agreement

between the IRS and NTEU containing the phrase

“the Employer has determined” or “Management has

determined” denote a unilateral determination by the

IRS that is placed in the Agreement for informational

purposes. It is understood that such determinations

may be unilaterally changed by the Employer at any

time after notication to NTEU in accordance with

Article 47 and any negotiations required by law.

Section 6

Conditions of employment, applicable to an IRS

bargaining unit employee, are based on the unit status

of the position held by the employee. Therefore,

bargaining unit employees, when placed on a temporary

promotion or formal detail to a non-bargaining unit

position, are not covered by the provisions of this

Agreement during the time of the temporary assignment.

Article 2

Section 1

In the administration of all matters covered by this

Agreement, the parties are governed by the following:

existing or future laws; Government-wide rules or

regulations in effect upon the effective date of this

Agreement; and Government-wide rules or regulations

issued after the effective date of this Agreement that

do not conict with this Agreement.

Section 2

To the extent that provisions of the Internal Revenue

Manual (IRM) or the Department of the Treasury

policies are in specic conict with this Agreement, the

provisions of this Agreement will govern.

Section 3

IRS will make an electronic link available from the

IRS website to OPM directives, GSA Federal Travel

Regulations, Treasury regulations, DOL Ofce of

Workers’ Compensation Programs and IRMs.

Article 3

Section 1

A. The Employer retains the right:

1. to determine the mission, budget, organization,

number of employees, and internal security

practices of the Agency;

2. to hire, assign, direct, layoff and retain employees,

or to suspend, remove, reduce in grade or pay, or

take other disciplinary action against employees;

3. to assign work, to make determinations with

respect to contracting out, and to determine

the personnel by which operations shall be

conducted;

4. with respect to lling positions, to make

selections for appointments from: (a) amongst

properly ranked and certied candidates

for promotion; or (b) any other appropriate

source; and

5. to take whatever actions may be necessary

to carry out the mission during emergencies.

B. The Employer also retains its permissive rights

under 5 U.S.C. § 7106(b)(1).

Section 2

The Employer retains all other rights in accordance

with applicable laws and regulations, except for those

specic modications contained in this Agreement.

Article 4

Preamble

The parties mutually recognize that, consistent with

5 USC § 2301, personnel management should be

implemented consistent with the following merit

system principles:

1. Recruitment should be from qualied individuals

from appropriate sources in an endeavor to

achieve a work force from all segments of

society. Selection and advancement should

be determined solely on the basis of relative

ability, knowledge, and skills after fair and open

competition which assures that all receive

equal opportunity.

2. All employees and applicants for employment

should receive fair and equitable treatment

in all aspects of personnel management

without regard to political afliation, race,

color, religion, national origin, sex, marital

status, age, or handicapping condition, and

with proper regard for their privacy and

constitutional rights.

Precedence of Law and

Regulation

Employer Rights

Protections Against Prohibited

Personnel Practices

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 4

3. Equal pay should be provided for work of equal

value, with appropriate consideration of both

national and local rates paid by employers in

the private sector. Appropriate incentives and

recognition should be provided for excellence

in performance.

4. All employees should maintain high standards

of integrity, conduct and concern for the public

interest.

5. The Federal work force should be used efciently

and effectively.

6. Employees should be retained on the basis

of the adequacy of their performance. Inadequate

performance should be corrected. Employees

should be separated who cannot or will not

improve their performance to meet required

standards.

7. Employees should be provided effective

education and training in cases in which such

education and training would result in better

organizational and individual performance.

8. Employees should be:

(a) protected against arbitrary action, personal

favoritism, or coercion for partisan political

purposes; and

(b) prohibited from using their ofcial authority

or inuence for the purpose of interfering

with or affecting the result

of an election or

a nomination for election.

9. Employees should be protected against

reprisal for the lawful disclosure of information

which the employees reasonably believe

evidences:

(a) a violation of any law, rule, or regulation; or

(b) mismanagement, a gross waste of funds,

an abuse of authority, or a substantial and

specic danger to public health or safety.

Section 1

A. For the purpose of this Article, prohibited personnel

practice means any action described in Section

2 below. This Article is intended to be applied

consistent with 5 U.S.C § 2302.

B. For the purpose of this Article, “personnel action”

means:

1. an appointment;

2. a promotion;

3. an action under Chapter 75 of the Civil Service

Reform Act of 1978 or other disciplinary or

corrective action;

4. a detail, transfer, or reassignment;

5. a reinstatement;

6. a restoration;

7. a reemployment;

8. a performance evaluation under chapter 43

of the Civil Service Reform Act of 1978;

9. a decision concerning pay, benets, or

awards, or concerning education or training

if the education or training may reasonably

be expected to lead to an appointment,

promotion, performance evaluation, or other

action described in this subsection;

10. a decision to order psychiatric testing or

examination;

11. the implementation or enforcement of any

nondisclosure policy, form, or agreement;

and

12. any other signicant change in duties,

responsibilities or working conditions.

Section 2

The Employer shall not:

A. Discriminate for or against any employee or

applicant for employment:

1. on the basis of race, color, religion, sex, or

national origin, as prohibited under Section

717 of the Civil Rights Act of 1964;

2. on the basis of age, as prohibited under

Sections 12 and 15 of the Age Discrimination

in Employment Act of 1967;

3. on the basis of sex, as prohibited under

Section 6(d) of the Fair Labor Standards Act

of 1938;

4. on the basis of handicapping condition,

as prohibited under Section 501 of the

Rehabilitation Act of 1973;

5. on the basis of marital status or political afliation,

as prohibited under any law, rule, or regulation.

B. Solicit or consider any recommendation

or statement, oral or written, with respect

to any individual who requests or is under

consideration for any personnel action unless

such recommendation or statement is based on

the personal knowledge or records of the person

furnishing it and consists of:

1. an evaluation of the work performance,

ability, aptitude, or general qualications of

such individual; or

2. an evaluation of the character, loyalty, or

suitability of such individual.

C. Coerce the political activity of any person (including

the providing of any political contribution or

service),

or take any action against any employee

or applicant for employment as reprisal for the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 4

refusal of any person to engage in such political

activity.

D. Deceive or willfully obstruct any person with

respect to such person’s right to compete for

employment.

E. Inuence any person to withdraw from competition

for any position for the purpose of improving or

injuring the prospects of any other person for

employment.

F. Grant any preference or advantage not authorized

by law, rule, or regulation to any employee or

applicant for employment (including dening the

scope or manner of competition or the requirements

for any position) for the purpose of improving or

injuring the prospects of any particular person for

employment.

G. Appoint, employ, promote, advance, or advocate

for appointment, employment, promotion, or

advancement, in or to a civilian position, any

individual who is a relative (as dened in Title 5

of the

United States Code) of such employee if such

position is in the agency in which such employee is

serving as a public ofcial (as dened in Title 5

of the United States Code) or over which such

employee exercises jurisdiction or control as such

an ofcial.

H. Take or fail to take, or threaten to take or fail to take,

a personnel action with respect to any employee

or applicant for employment as a reprisal for:

1. disclosure of information by an employee or

applicant which the employee or applicant

reasonably believes evidences:

(a) a violation of any law, rule, or regulation; or

(b) gross mismanagement, a gross waste of

funds, an abuse of authority, or a substantial

and specic danger to public health or

safety, if such disclosure is not specically

prohibited by law and if such information is

not specically required by Executive Order

to be kept secret in the interest of national

defense or the conduct of foreign affairs; or

2. a disclosure to the Special Counsel or to

the Inspector General of an agency or

another employee designated by the head

of the agency to receive such disclosures, of

information which the employee or applicant

reasonably believes evidences:

(a) a violation of any law, rule, or regulation; or

(b) gross mismanagement, a gross waste of

funds, an abuse of authority, or a substantial

and specic danger to public health or safety.

I. Take or fail to take, or threaten to take or fail to

take, any personnel action against any employee

or applicant for employment as a reprisal for:

1. the exercise of any appeal, complaint or

grievance right granted by any law, rule, or

regulation;

2. testifying for or otherwise lawfully assisting

any individual in the exercise of any right

referred to in subsection 11 above;

3. cooperating with or disclosing information to

the Inspector General of an agency, or Special

Counsel, in accordance with applicable

provisions of law; or

4. refusing to obey an order that would require the

individual to violate a law, rule or regulation.

J. Discriminate for or against any employee or

applicant for employment on the basis of conduct

which does not adversely affect the performance

of the employee or applicant or the performance

of others; except that nothing in this subsection

shall prohibit an agency from taking into account

in determining suitability or tness any conviction

of the employee or applicant for any crime under

the laws of any State, of the District of Columbia,

or of the United States.

K. 1. Knowingly take, recommend, or approve

any personnel action if the taking of such

action would violate a veterans’ preference

requirement; or

2. Knowingly fail to take, recommend, or approve

any personnel action if the failure to takesuch

action would violate a veterans’ preference

requirement.

L. Take or fail to take any other personnel action

if the taking of, or failure to take, such action

violates any law, rule, or regulation implementing,

or directly concerning, the merit system principles

contained in the Civil Service Reform Act of 1978.

M. Implement or enforce any nondisclosure policy,

form, or agreement, if such policy, form or

agreement does not contain the following

statement:

“These provisions are consistent with and do

not supersede, conict with, or otherwise alter

the employee obligations, rights, or liabilities

created by existing statute or Executive

order relating to (1) classied information, (2)

communications to Congress, (3) the reporting

to an Inspector General of a violation of any

law, rule, or regulation, or mismanagement, a

gross waste of funds, an abuse of authority,

or a substantial and specic danger to public

health or safety, or (4) any other whistleblower

protection. The denitions, requirement,

obligations, rights, sanctions, and liabilities

created by controlling Executive orders and

statutory provisions are incorporated into this

agreement and are controlling.”

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 5

Section 3

An employee aggrieved under Section 2, above, may

raise the matter under a statutory procedure or under

the employee grievance procedure outlined in Article

41 of this Agreement, but not under both.

Section 4

In reviewing grievances on the provisions of this

Article, arbitrators will apply the same standards of

evidence and burden of proof as those applied by the

Merit Systems Protection Board.

Article 5

Section 1

A. 1. The initiation of grievances in good faith by

employees will not cause any reection on

their standing with their managers or on their

loyalty or desirability to the organization.

Employees and Union stewards who have

relevant information concerning any matter

for which remedial relief is available under this

Agreement will, in seeking resolution of such

matter, be assured freedom from restraint,

interference, coercion or discrimination,

intimidation or reprisal

2. The Employer will not impose any restraint,

interference, coercion or discrimination against

any employees in the exercise of their right to

designate a Union steward for the purpose of

representing to the Employer any matter of

concern over the interpretation or application

of this Agreement or of representing the

employees to any Government agency or

ofcial other than the Employer.

B. Grievances alleging violations of subsection 1A1,

above, may be led at the second step of the

Article 41 grievance procedure.

C. Discussions between a Union representative and

an employee seeking counsel or advice regarding

non-criminal investigations are condential,

absent the Employer’s overriding need for the

information determined on a case-by-case basis,

consistent with applicable case law. The Employer

agrees not to solicit information from any Union

representative concerning the nature of such

condential discussions except as noted above.

Section 2

Nothing in this Agreement will require an employee to

become or remain a member of a labor organization

or to pay money to the organization except pursuant

to a voluntary written authorization by a member for

payment of dues through payroll deductions or by

voluntary cash dues payment by a member.

Section 3

Except as otherwise expressly provided in this

Agreement or the Statute, the right to assist a

labor organization extends to participation in the

management of the organization and acting for the

organization in the capacity of an organizational

representative, including presentation of views to

ofcials of the Executive Branch, the Congress, or

other appropriate authority.

Section 4

A. Any employee who is the subject of a conduct

investigation, or is being interviewed as a third

party witness, and who reasonably believes that

an interview by a representative of the Employer

may result in disciplinary action has the right

to representation, if requested, by a person

designated by the Union.

B. At the time the employee is contacted to schedule

such an interview, the employee will be provided

the following information:

1. the subject matter of the interview in as much

specicity as possible, including whether the

interview involves criminal or non-criminal

matters, if known, except when doing so

would undermine the investigation;

2. that he or she is the subject of the conduct

interview or whether the employee is being

interviewed as a third-party witness;

3. that if the employee reasonably believes that

the interview may result in disciplinary action,

the employee is entitled to representation

during the interview, if requested, by a person

designated by the Union;

4. that the interview will be scheduled to allow the

employee an opportunity to seek the counsel

of a Union representative; such counseling

shall not unduly delay the interview; and

5. that if he or she is the subject of the conduct

interview, he or she will be given an IRS

Form 8111 (Exhibit 5-1). The employee will

execute Form 8111. Employees shall be

given a copy of the executed Form 8111 for

their own records and will provide the original

Form 8111 to the Special Agent prior to the

interview. Should the employee fail to bring

the Form 8111 to the interview, the employee

will either be instructed to retrieve the original

Form 8111 or to execute a new Form 8111.

C. Prior to beginning interviews with employees who

are being interviewed as third-party witnesses, the

employees will be provided with IRS Form 9142

(Exhibit 5-4). When employees are provided Form

Employee Rights

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 5

9142 they shall acknowledge receipt and be given

a copy of the executed form for their records.

D. If the interview is initiated by the employee, there

is no obligation to inform the employee of the

right to Union representation before beginning the

interview. However, at the time the Special Agent

or any other representative of the Employer should

reasonably believe that the information offered by

the employee indicates that the conduct of the

employee could reasonably result in discipline to

the employee, the employee must then be advised

of the right to Union representation as provided in

subsection 4A1 above.

E. If an employee appears for a scheduled interview

without representation and reasonably believes,

because the subject of the interview has changed,

that disciplinary action may result, the employee

may request a brief delay to secure such

representation.

F. If an employee is represented in an interview

and the subject of the interview changes to

subjects over which the employee and the

representative have not conferred, the employee

or the representative may request a brief recess to

confer on such issues.

G. When an employee is interviewed by the

Employer or the Employer’s representative and

the employee is the subject of an investigation,

the employee will be informed of the subject

matter of the interview in as much specicity as

possible, except when doing so would undermine

the investigation, and whether it concerns criminal

or administrative misconduct at the time the

interview is scheduled. If in cases solely involving

administrative misconduct the employee refuses

to respond to questions, the employee shall be

advised of the following: “Pursuant to 31 C.F.R.

§ 0.207, when directed to do so by a competent

Treasury (e.g., the Treasury Inspector General for

Tax Administration) or Internal Revenue Service

authority, employees must testify or respond to

questions in matters of ofcial interest. Employees

must give such testimony, or respond to questions,

under oath when required or requested to do so.

Your failure to respond as required may result in

severe discipline including removal.”

H. When the subject of an investigation is being

interviewed regarding possible criminal conduct

and prosecution, and the interview is custodial

in nature, at the beginning of the interview the

employee shall be given a statement of Miranda

rights contained on IRS Form 5228 (Exhibit 5-2).

If the employee waives his or her rights, the

employee shall so indicate by signing the above

referenced form and shall be given a copy of said

executed form.

I. When the subject of an investigation is being

interviewed regarding possible criminal conduct

and the interview is non-custodial, at the

beginning of the interview the employee shall

be given a statement of rights contained in Form

12036 (Exhibit 5-6). If the employee waives his

or her rights, the employee shall sign the above

referenced form and shall be given a copy of said

executed form.

J. In an interview involving possible criminal

conduct where prosecution has been declined

by appropriate authority, at the beginning of the

interview the employee shall be given a statement

of the Kalkines warning. The warning shall contain

the following language:

“You are here to be asked questions pertaining

to your employment with the Internal Revenue

Service and the duties that you perform for

IRS. You have the option to remain silent,

although you may be subject to removal from

your employment by the Service if you fail

to answer material and relevant questions

relating to the performance of your duties as

an employee. You are further advised that

the answers you may give to the questions

propounded to you at this interview, or any

information or evidence which is gained

by reason of your answers, may not be

used against you in a criminal proceeding

except that you may be subject to a criminal

prosecution for any false answer that you may

give.”

K. When employees are given the Kalkines warning,

they shall be given IRS Form 8112 (Exhibit 5-3).

Employees will acknowledge on IRS Form 8112

the receipt of the above warning. Employees shall

be given a copy of the executed IRS Form 8112

for their own records.

L. When the person being interviewed is accompanied

by a representative furnished by the Union, in both

criminal and non-criminal cases, the role of the

representative includes, but is not limited to, the

following rights:

1. to clarify the questions;

2. to clarify the answers;

3. to assist the employee in providing

favorable or extenuating facts;

4. to suggest other employees who have

knowledge of relevant facts; and

5. to advise the employee.

However, a representative may not transform the

interview into an adversarial contest. Once it is

determined that an investigation is not criminal in

nature or once prosecution is declined, the Union

and the employee may request a reasonable

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 5

delay of the interview; such request shall not be

unreasonably denied.

M. In interviews regarding possible criminal conduct

when the employee interviewed is represented by

counsel, and when the Employer’s representative

or any other representative of the Employer is

on reasonable notice of such representation,

the employee’s counsel shall have authority to

represent the employee during the interview.

Special Agents and other agents of the Employer

on reasonable notice of such representation

shall not initiate ex parte communication with

the employee. It will continue to be the practice

of agents of the Employer (e.g., the Treasury

Inspector General for Tax Administration) and the

Employer to contact the employee’s supervisor to

arrange an interview or other contact.

N. Interviews conducted by the Employer’s

representative may be manually and/or mechanically

recorded by either party. The role of any person

other than employees or their representatives in

the recording of the interview shall be subject to

applicable disclosure provisions. The recording may

not unreasonably delay the interview.

O. The Employer will issue a notice to all employees

on a semi-annual basis that states, in part, the

following:

1. Employees have the right to be represented by

the Union in an examination conducted by the

Employer or a representative of the Employer in

connection with an investigation if:

(a) the employee reasonably believes that

the examination may result in disciplinary

action against the employee; and

(b) the employee requests such representation;

and

2. Employees may exercise this right if the

above conditions are met whether the

employee is the subject of the investigation

(including a background investigation) or is

a third-party witness. The IRS fully supports

the aforementioned right.

P. When the Employer has determined to use

a Statement Analysis Questionnaire in an

investigation, employees are entitled to all the

applicable rights of this Agreement that apply to

the subjects of investigations, including Miranda

and Kalkines, if appropriate.

Q. As prescribed by the Privacy Act (and only in

non-criminal matters), the Employer shall collect

information to the greatest extent practical directly

from the subject individual when the information

may result in adverse determinations about an

individual’s rights, benets and privileges under

federal programs.

R. The Employer recognizes the importance of

completing an investigation of an employee in as

timely a manner as practicable. When an employee

has been advised that he or she is/was the subject

of an investigation, and a determination is made

not to propose disciplinary action, the Employer

will issue the appropriate letter (i.e., clearance or

closed without action) to the employee within a

timely fashion, normally within thirty (30) days of

when the case involving the employee is closed.

S. On a quarterly basis (i.e., April 30, July 31,

October 31, and January 31), the IRS will issue

a report to the Union which, at a minimum,

provides information on when each investigation

of a bargaining unit employee was opened and

closed during the preceding period, and the date

of issuance of the clearance letter or notice of

proposed disciplinary or adverse action.

Section 5

A. The questions whether, and on what date, to

resign are voluntary matters of free choice for

each employee. When an employee is faced with

the prospect of Employer-initiated action such as

termination or removal, the employee shall have

the right not to resign or, if the employee chooses,

to make a resignation effective at any time prior

to the effective date of the Employer’s action.

When authorized by a settlement agreement,

the employee’s record shall only state that he/

she resigned; no reference shall be made to such

action occurring “for cause” when an employee

voluntarily resigns. The employee will be

advised that he or she may consult with a Union

representative and have a representative present

prior to making a decision. This advice will be

acknowledged in writing by the Employer and the

employee. A copy of this acknowledgment will be

provided to the employee. Resignations shall not

be secured by coercive or deceptive means.

B. An employee may request to withdraw a resignation

at any time prior to its effective date, provided the

withdrawal is communicated to the Employer in

writing. The Employer may deny the withdrawal

request before its effective date only for legitimate

reasons including, but not limited to, administrative

disruption or the hiring of a replacement or a valid

commitment to hire a replacement. Avoidance of

an adverse action proceeding is not a legitimate

reason to deny the withdrawal. The denial and the

reasons for the denial will be communicated to the

employee.

C. If the Employer has committed to hire or has hired

a replacement, the Employer will consider granting

the withdrawal of the resignation application if

a position in the employee’s same grade and

series, including any special skills (if applicable),

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 5

and commuting area becomes vacant prior to the

effective date.

D. The Employer recognizes that, pursuant to law and

regulation, certain resignations can be considered

involuntary. The Employer will attempt to avoid

causing such resignations.

Section 6

The Employer is entitled to require truthful answers

from employees in response to questions in matters of

ofcial interest. An employee who fails to provide such

answers is subject to disciplinary action, including

removal. An employee may properly refuse to answer

questions regarding matters in which the Employer

has no ofcial interest. The Employer has determined

that no employee shall be required to play the role

of a corrupt employee or be required to operate

undercover.

Section 7

A. The Employer and the Union agree that mutual

respect between supervisors and employees is

integral to the efcient conduct of the Employer’s

operations. Relationships between employees

and their supervisors or managers should be

mutually conducted in a businesslike, courteous

and tactful manner. Employees and their

supervisors or managers are encouraged to

discuss any concerns regarding their relationship.

Grievances alleging a violation of this provision by

the employee’s immediate supervisor may be led

at the second step within fteen (15) workdays of

the incident.

B. Managers are expected to respect the privacy of

their employees, protect condential information

regarding their employees, and only share such

information with individuals with a “need to know.”

Section 8

The Employer is committed to providing a work

environment free of discrimination because of sexual

preference or orientation.

Section 9

A Statement of Basic Employee Rights appears in

Exhibit 5-5 of this Agreement. The Employer will post

the Statement on all ofcial bulletin boards and the

Union may post it on all of its bulletin boards. Further,

the Union may discuss these rights in orientation

sessions.

Section 10

The Employer has determined that employees shall

not be required to disclose an arrest or conviction that a

court has ordered purged from the employee’s record,

in any interview, on any ofcial form or statement,

or during any investigation with the Employer or an

Employer representative.

Section 11

Consistent with workload and stafng needs, the

Employer will make reasonable efforts to approve up

to a maximum of one (1) hour of administrative time

annually to consult with a national Union-sponsored

Benets Counselor in accordance with Article 36.

Section 12

Nothing in this Agreement shall prohibit an employee

from being represented by a Union steward at any

stage of the Equal Employment Opportunity (EEO)

complaint process including the counseling stage.

Section 13

Employees recognize their responsibility to comply with

all lawful orders and instructions from management

ofcials in their chain of command. However, no

employee will be subject to disciplinary or adverse

action for refusing to comply with what is determined

by an appropriate authority to be unlawful.

Section 14

A. Should the Employer determine to use covert

video surveillance in conducting administrative

investigations and/or the monitoring of electronic

mail, the Employer will provide notice to the Union

at the national level and afford the Union the

opportunity to bargain to the fullest extent of the

Statute.

B. Any evidence derived from phone monitoring, that

is used as support for a proposed disciplinary or

adverse action, shall be provided to the employee

and/or the employee’s designated representative,

where not prohibited by law, rule or regulation.

Section 15

The Employer recognizes the right of every bargaining

unit employee to be free from reprisal for providing

information in connection with a violation of any

law, rule, regulation, or provision of any collective

bargaining agreement, and/ or evidence supporting

mismanagement, a gross waste of funds, an abuse of

authority, or a substantial and specic danger to public

health or safety.

Section 16

The Employer has determined that any employee,

who is the subject of a Section 1203 complaint from a

taxpayer or a taxpayer’s representative, will not meet

with the taxpayer or the taxpayer’s representative, until

the Employer has made a determination regarding the

reassignment of the case. If the Employer determines

to not reassign the case, the employee has the right

to seek and obtain an opinion from the Deputy Agency

Ethics Ofcial, or designee, concerning any conict of

interest situation and related matters. All decisions in

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 6

this respect are grievable under Article 41.

Section 17 Pseudonyms

An employee may request a pseudonym only if he/she

provides adequate justication, including protection

of personal safety. An employee’s request will not be

unreasonably denied by the Employer. If authorization

is withheld, the Employer will provide the reasons in

writing and the employee may challenge the decision

pursuant to the streamlined grievance process of

Article 41 of this Agreement.

Section 18

Last Chance Agreements

A. Consistent with Article 8, subsection 1A6, the Union

will be entitled to attend “last chance” meetings

and any settlement discussions regarding the “last

chance” agreement. In addition, the terms of a “last

chance” agreement will contain at a minimum:

1. the conditions that must be met by the

employee;

2. the penalty for breach of the agreement; and

3. the duration of the agreement.

Section 19

Loss of Information

If an employee’s Social Security number (SSN) is

disclosed to an unauthorized, third (outside) party

by the Employer or its agent, and the Employer

determines through established procedures that

the risk or likelihood of identity theft is high, then

the Employer will offer the employee identify theft

protection for one (1) year.

Article 6

Section 1

A. The Employer will approve or disapprove

an employee’s request to engage in outside

employment as soon as possible, but not later

than ten (10) workdays from receipt of the

employee’s fully completed request. Employees

who have access to the IRS intranet will submit

their application through the automated online

system. Employees who do not have access to

the IRS intranetwill use Form 7995 (Exhibit 6-1).

Employees are authorized to ll out such requests

on duty time. Employees will be given a receipt for

their online requests.

B. If a response to the request is not received

within the period prescribed, the request will be

considered denied and the employee may proceed

to the streamlined grievance process described

in Section 2, below. Each year, the Employer

will remind employees to update or recertify their

requests.

Section 2

The Employer will transmit an email to the employees

of the approval or disapproval. The Employer will

include a statement of its reasons for disapproving

any such request. Employee grievances concerning

the Employer’s disapproval must be presented within

ten (10) workdays of receipt by the employee to the

streamlined grievance process. Any such grievance

that is not resolved within the time limits set forth in

Article 41, Section 4, may be appealed to arbitration in

accordance with Article 43, subsection 4D.

Section 3

Upon denial of a grievance regarding outside

employment, if there is no dispute as to the facts, the

Union may appeal to an outside arbitrator, designated

nationally, to hear such cases in accordance with

Article 43, subsection 4D. Such an appeal must be led

within thirty (30) days of the denial of the grievance.

Section 4

Seasonal employees may not engage in any activity

prohibited by the applicable IRS Ethics Handbook.

While in non-duty status, such employees may engage

in outside employment without obtaining prior written

permission that is otherwise required. Upon return

to duty status, employees must submit a request

pursuant to Section 1 above to engage in outside

employment if such activity continues.

Article 7

Section 1

A. Employees or their personally designated

representatives will, upon request, have access

to records or information pertaining to them with

the exception of records restricted by law or

Government wide rule or regulation. Examination

of actual physical records (as opposed to receipt

of copies) will take place in the general presence

of those having custody of the records. Before

disclosure of a record is made to employees or

their personally designated representatives, the

identities of both must be veried. Employees

must provide their prior written consent to the

Employer before disclosure of their written record

will be made to a designated representative or

in the presence of a designated representative.

Access shall be on ofcial time.

B. Employees or their personally designated representatives

may obtain a photocopy of documents pertaining to

Personnel Records

Outside Employment

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 7

the employees, that may include the entire le,

with the exception of records restricted by law

or Government-wide rule or regulation. Charges,

if any, for photocopies supplied shall be in

accordance with 5 C.F.R. § 297.206.

C. Employees may provide a written designation of

representative that authorizes NTEU to obtain the

documents of the employee that are the subject

of this Article. A designation of representative

form must be submitted by the employee for each

case that the Union is representing the employee,

but one form may cover access to multiple les

related to the employee’s case.

D. Only information authorized by law or regulation will

be maintained in an employee’s Ofcial Personnel

Folder (OPF) or Employee Performance Folder

(EPF).

Section 2

No record, le, or document pertaining to an employee

will be made available to any unauthorized persons for

inspection or photocopy. Further, such information will

be made available to authorized persons (as dened

by 5 U.S.C § 552(a) and as further provided in the IRM)

only for ofcial use as provided in the Privacy Act of

1974, in the Ofce of Personnel Management (OPM)

Notices of Systems of Records for OPM records, and/

or in the Treasury/IRS Notices of Systems of Records

for Treasury/IRS records.

Section 3

Access to OPF

A. Ofcial Personnel Folders (OPF), including

records maintained by employees’ managers, will

be purged in accordance with current applicable

regulations provided, however, employees may

at their option request that a clearance letter be

included or removed from their OPF.

B. The following procedures apply to the process

of obtaining the OPF by the employee or the

employee’s designated representative:

1. An OPF will be provided to an employee

within seven (7) workdays of a request. When

employees make a written request for their

OPF and the OPF is checked out, then the

employee will be promptly provided with a

copy of the OPF sign-out sheet within seven

(7) workdays. If it is checked out of the Payroll

Center or other permanent Agency storage

locations when requested, the Service will

then take all steps practical to provide it to

the employee within fteen (15) days of the

original request.

2. If access to the information is delayed,

NTEU may either move forward or request

an extension of time to le a grievance or

to submit an oral or written reply in the case

of a disciplinary, adverse, within-grade or

unacceptable performance action. Extensions

requested as a result of a delay described

above will be granted by the Employer.

Section 4

Drop Files

A. In the event an individual supervisor maintains

a drop le, an employee or their designated

representative will, upon request, be given a

copy of the documents contained in such le in

accordance with Section 1. Access to a drop le

is limited to management ofcials with a need

to know and others authorized pursuant to the

Privacy Act (5 U.S.C. § 552a). Any authorized

disclosures will be provided within fourteen (14)

days of the request.

B. Any non-disciplinary actions issued to employees

such as letters or memoranda of counseling,

records of discussion, emails, or any other

issuance that could lead to discipline and is not

part of an ongoing disciplinary or investigatory

matter may not be relied on by the IRS after two

(2) years of the issuance date and should be

promptly purged from the employee’s le.

Section 5

Access to EPF

A. The Employer will maintain an Employee

Performance Folder (EPF) for each employee

separately from other personnel records such

as drop les or OPFs. No documentation related

to disciplinary or adverse action will be placed

in an employee’s EPF unless such action was

based on performance reasons. Neither the EPF

nor individual documents contained therein shall

be identiable by an employee’s date of birth.

The placement of documents into EPFs shall be

subject to the recordation provisions of Article 12,

Section 9 of this Agreement. An EPF is a record

of personal data. Access to EPFs is limited to

management ofcials with a need to know and

those others referenced in the current published

system of records description in accordance with

the Privacy Act, 5 U.S.C § 552(a). Access to such

documents will be subject to the IRM.

B. Authorized disclosures to the employee or a

designated representative with whom written

consent to obtain or review the EPF has been

given will be provided to the employee or the

designated representative within fourteen (14)

days of the request.

C. If access to the information is delayed, NTEU may

either move forward or request an extension of time

in which to le a grievance or to submit an oral or

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 8

written reply in the case of a disciplinary, adverse,

within-grade or unacceptable performance action.

Extensions requested as a result of a delay

described above will be granted by the Employer.

Section 6

The parties recognize that developing automation

technologies have enabled some information that

is presently stored in paper-based systems to be

stored in other systems. If the Employer elects to

change its method of storing any information which is

subject to the terms and conditions of this Article, the

Employer will assure all employees, or their personally

designated representatives, continued access to such

information or its equivalent provided, however, that

nothing in this Section shall require the Employer

to maintain any information which is not otherwise

required to be maintained by law, higher level rule or

regulation, or by agreement between the parties.

Section 7

Nothing in this Article is intended to limit the Union’s

right to information as allowed by 5 U.S.C § 7114(b)

(4).

Article 8

Section 1

A. The Union will have the right and obligation

to represent all employees in the unit and to

present its views to the Employer on matters of

concern, either orally or in writing. The Union,

upon notice as prescribed in this Article, will be

given the opportunity to be represented at formal

discussions in accordance with 5 U.S.C § 7114(a)

(2)(A).

1. For regularly scheduled formal discussions,

the notice and a meeting agenda will be

provided no less than ve (5) workdays in

advance. Designation of the Union’s meeting

representative and the reporting of the

steward’s time will be in accordance with

Article 9.

2. For non-recurring formal discussions, the

Union will be provided with reasonable notice

(i.e., generally not less than ve (5) workdays

notice) unless circumstances preclude such

notice. Where a shorter notice period is

necessary, the Employer will notify the Union

as soon as practicable that a formal discussion

will be conducted.

3. Notice to the Union of a formal discussion

will be sufcient if provided to the Chapter

President (i.e., the one whose bargaining unit

members will be attending the discussion)

and will include the name of the management

representative(s) conducting the discussion,

an agenda containing the general subject of

the discussion and the location and time of the

discussion. Outlook calendar invitations do not

constitute proper notice under this provision.

(a) In the event fteen (15) or more chapters

are impacted by any formal discussion, the

Employer will provide notice to the three

(3) Chapter Presidents (with a copy to all

other impacted chapters) who represent

the most impacted employees no less than

ve (5) workdays in advance of the formal

discussion, unless circumstances require

a shorter notice period. The notice will

include the business division, the number

of impacted employees at each location,

the name and contact information of the

management representative conducting

the discussion, how the meeting will be

held, and an agenda containing the general

subject of the discussion. The three chapters

will be responsible for determining the one

steward who will attend the discussion.

(b) A representative of one of the three (3)

Chapters will provide the name of the

designated NTEU representative to the

manager or LR ofce that transmitted the

notice. Prior to the formal discussion, the

steward may contact the management

representative identied above to discuss

how the meeting will be interactive to

ensure compliance with Section 1D, below.

steward at the beginning of the meeting.

(d) Any minutes and presentation documents

prepared by the Employer for the meeting

and shared with bargaining unit employees

will be provided to all of the Chapter

presidents who received the notice.

This does not obligate the Employer to

take minutes of the meeting or prepare

documents for the presentation.

4. For the purpose of determining Union

representation rights and in addition to the

formal discussions referenced in subsection

1A, above, the following will also be considered

formal discussions:

(a) orientation sessions, both group and

individual;

(b) expectation meetings held by managers

where conditions of employment will be

discussed;

Union Rights

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 8

the Treasury Inspector General for Tax

Administration and/or Labor Relations at

training sessions; and

(d) group discussions of the results of the

Federal Employees Viewpoint Survey

(FEVS).

5. When orientation sessions for new employees,

are scheduled more than two (2) weeks in

advance, the appropriate chapter(s) will

be given notice ten (10) workdays prior to

the orientation session. The notice to the

appropriate Chapter(s) will include the number

of employees who are expected to attend the

orientation. Within two (2) workdays after the

orientation session, the Employer will provide

the Chapter with the employees’ names,

position titles, Business Divisions, reporting

dates, and building address of their posts-of-

duty (POD).

6. The Union is also entitled to attend “last chance”

meetings and any settlement discussions

regarding the last chance agreement.

7. To the extent not prohibited by law, the

Union may attend discrimination complaint

settlement meetings, consistent with the

settlement agreements between the parties

dated February 8, 2005, and January 14,

2011.

(a) The Chapter President or Chief Steward

will be notied of, and be allowed to attend,

such meetings.

(b) Where the Union does not attend a

settlement meeting, and the settlement

agreement impacts bargaining unit working

conditions, (e.g., grants, promises, or gives

priority consideration for a promotion,

reassignment, training, etc.) the settlement

agreement will contain the following

statement: “This settlement agreement

is subject to review for compliance with

negotiated agreements between the IRS

and NTEU. Accordingly, it will be forwarded

to the appropriate Chapter President for

a ten (10) day period of consideration. If

NTEU alleges the settlement conicts with

any negotiated agreements between the

IRS and NTEU, or other non- discretionary

requirements, you will be notied.”

Chapter President via e-mail or a similar

means that permits verication of receipt.

(d) Any challenges by the Union to EEO

settlement agreements will be led with the

IRS Director of Labor Employee Relations,

and Negotiations. The parties agree that all

EEO complaint and settlement information

must be kept condential.

B. Prior to the scheduled reporting date of prospective

employees, National NTEU will be provided

information electronically regarding prospective

employees. The information provided will contain,

at a minimum, prospective employees’ names,

position titles, Business Divisions, reporting

dates, posts-of-duty (POD) and grades but will be

sanitized to conform to the requirements of the

Privacy Act. National NTEU will be responsible

for distributing this information to the impacted

chapters.

C. If the local chapter requests, the Employer will

include with its commitment letters a brochure,

agreed to by the National parties, which outlines

the benets of membership in the Union. The

NTEU email and website address will be included

in the brochure.

D. 1. At any formal discussion held pursuant to

this section, the Union representative will

be identied. The representative may ask

relevant questions and may make statements,

including the Union’s position with respect

to the subject of the discussion. Stewards

attending formal discussions may not take

charge of, usurp or disrupt the discussion and

must conduct themselves in a manner which

exhibits respect for orderly procedures and is

otherwise consistent with their rights under 5

U.S.C § 7114(a)(2)(A).

2. At the conclusion of the formal discussion, the

Union representative may inform employees

that if any of them wish to discuss the meeting

topics with him or her further or in private,

the employee may contact the Union ofce

to meet with the steward once the employee

has checked out of the unit in accordance with

Article 9, subsection 2P.

3. Consistent with the Employer’s right to assign

work, the Employer will provide the Union with

up to thirty (30) minutes to meet with impacted

employees without managers present

following formal discussions involving:

(a) the abolishment of bargaining unit positions,

where the Employer has provided formal

notice of a RIF under the provisions of

Article 19 of this Agreement;

(b) a decision by the Employer to direct

the reassignment and/or realignment of

employees outside the commuting area or

to a different POD within the commuting

area, where formal notice has been

provided under Article 15 of this Agreement;

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 8

a major component of a Business Division

after formal notice is provided to the Union;

(d) a decision by the Employer to contract-out

work, including under A-76;

(e) security issues to be implemented that

impact all bargaining unit employees or all

bargaining unit employees in a Business

Division;

(f) a decision by the Employer to relocate

a POD where formal notice has been

provided under Article 47;

(g) a decision by the Employer to furlough

bargaining unit employees; and

(h) safety or health issues (e.g., pandemics)

impacting all bargaining unit employees

nationwide or a health issue declared by the

Centers for Disease Control and Prevention

(CDC) in a specic geographic area.

E. All new employee orientations will be held at

locations determined by management and the

following provisions will apply to all orientations:

1. The Union will be provided a thirty (30) minute

period for employee orientation sessions in

whatever manner the sessions are provided

(i.e. electronic, telephonic, or face-to-face).

This time will normally be provided immediately

preceding a break. For orientations held at

regional locations involving employees from

multiple Chapters, the Union will also receive

fteen (15) minutes to meet with those

employees once the employees report to their

permanent POD.

2. The local parties will agree upon the time

that the thirty (30) minute period described

in subsection E1, above, will occur on the

schedule. No Employer representatives will

be present during the period of time that the

local Chapter representative(s) meet with the

employees. The Union may distribute copies

of the Agreement, provided by the Employer,

during this session. If not, copies will be

distributed by the Employer.

3. The Employer will introduce the Union during

each orientation by showing an NTEU video,

not to exceed twelve (12) minutes, when

video equipment is available. If such a video

is shown, the time to show such a video will be

in addition to the Union’s time for orientation

as discussed above. When the Employer

schedules the orientation session outside of

the tour of duty of the Union representatives

directed to attend the session, those

representatives will be given credit hours,

if eligible to earn credit hours, for attending,

in accordance with this Agreement. In the

alternative, by mutual agreement between the

parties, the representative’s tour of duty may

be changed.

4. For regional or campus orientation sessions

where more than fty (50) new employees

are scheduled to attend, the Union may send

an additional steward on ofcial time for

every additional twenty-ve (25) employees

scheduled to attend over fty (50) employees.

The additional stewards must be designated

as full-time stewards or stewards on their own

time and are only eligible for local mileage

reimbursement. The additional stewards may

only attend the Union portion of the orientation.

F. If an employee will not be included in a group

orientation, the appropriate Chapter will be

afforded thirty (30) minutes on the employee’s

rst day. If no orientation is held or National NTEU

did not receive notication under subsection 1B

above, the appropriate Chapter will be afforded

thirty (30) minutes to meet with the employee on

his or her rst day or later as appropriate.

G. Union representatives may address a training class

during the non-duty hours of the class members.

When Division-wide Continuing Professional

Education (CPE) or Continuing Legal Education

(CLE) classes are scheduled more than two (2)

weeks in advance, the appropriate Chapters will

be given notice no less than ten (10) workdays

prior to the CPE or CLE session. The notice will

include the time and location of the CPE or CLE.

The training agenda will be provided to the Union

once available. In addition, the Employer will

determine the format for conducting a CPE or CLE

(e.g., face-to-face or electronically).

H. Semiannually, the Union shall provide the

Employer with a list of the Chapters that represent

employees along with a description of the

boundaries of the Chapter. In addition, every six

(6) months, beginning with the effective date of

this Agreement, the parties will exchange a listing

of all managers and Union ofcials. The listing will

include the phone number, facsimile number as

appropriate, VMS number and e-mail address of

the person, their organizational location and area

of representational responsibility. This latter list

will be exchanged at the local level.

I. NTEU Chapters will be invited and notied

pursuant to this Article to attend the portion of

formal group discussions where the results of the

Federal Employees Viewpoint Surveys (FEVS),

or any successor to the FEVS are discussed.

The Employer will not implement any changes

identied during the meetings without providing

notice to NTEU and bargaining pursuant to Article

47 and to the extent required by law.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 8

Section 2

In the case of formal discussions conducted in accordance

with this Article, the management ofcial will delay the

discussion until a steward is available if circumstances

(e.g., workload, employee safety) permit. The Chapter

and managers are encouraged to discuss possible

ways to resolve scheduling conicts.

Section 3

Labor Recognition Week

A. The Employer will recognize one (1) week of each

year, to be agreed upon by the parties annually

at the national or local level as Labor Recognition

Week. During that week, local Chapters may use

the Employer’s cafeterias, break rooms and snack

bars in headquarters ofces and posts-of-duty

to set-up exhibits to publicize the contributions

of organized labor, particularly NTEU, to society.

Meeting rooms may also be made available in

accordance with Article 11, subsection 2A3.

B. Consistent with workload and stafng needs, the

Employer shall make every reasonable effort to

grant employees with one (1) hour of administrative

time to participate in Labor Recognition Week

activities.

C. Local Chapters shall be provided with twenty (20)

hours of bank time to prepare and conduct Labor

Recognition Week activities. Prior to using the

time, each Chapter must submit a list of stewards

using the time and the amount of time to be used

by each steward to the Ofcial Time Coordinator

(OTC). The sum of the time submitted may not

exceed twenty (20) hours and no other time will

be approved.

Section 4

The Union may refuse to represent employees

in proposed disciplinary actions and in statutory

appeals (for example, adverse actions, unacceptable

performance actions, Equal Employment Opportunity

complaints). When the Union chooses to represent an

employee in such proceedings, the Union still retains

all statutory rights.

Section 5

The appropriate local Chapter(s) shall have the right

to include articles in the Employer’s newsletters. The

number of articles will be limited to one-half (1/2) of the

issues. The length will be determined by the parties

locally. Such articles shall be limited to general topics,

as opposed to individual cases or disputes between

the parties and shall be subject to the “posting” rules of

Article 11, Section 4. The Union’s National Ofce shall

have the right to include such articles of not more than

one (1) typed page in length in national newsletters or

publications intended for all employees.

Section 6

Upon request, after the enactment of the Department

of the Treasury appropriation, the Employer will meet

with National NTEU to review and discuss its budget,

annual business and stafng plans and any transition/

reorganization issues. A copy of the initial approved

budget, a full description of each line item and the

annual nancial operating guidelines will be provided

during this meeting. Thereafter, upon request, the

Employer will provide additional Service-wide budget

briengs to National NTEU. These meetings shall be

conducted on ofcial time and will include any changes

and/or reprogramming of funds to the annual budget.

Section 7

The Union will not encourage or initiate any unlawful,

concerted activity on the part of an employee or group

of employees which would harm or adversely affect

the operation and/or mission of the Employer. It will not

condone any such activity by failing to take afrmative

action to prevent or stop it.

Section 8

A. A copy of any local survey, which is intended to

be distributed to bargaining unit employees by the

Employer, will be rst provided to the appropriate

Union chapter for comment at least fteen (15)

days in advance of distribution to bargaining unit

employees.

B. At the national level, surveys, whether Service-

wide or within a Division, will be provided to the

NTEU National Ofce at least thirty (30) days

in advance of distribution to bargaining unit

employees. NTEU will inform the Agency within

ten (10) days of receipt of the survey whether

feedback will be provided. If NTEU does not notify

the Agency within ten (10) days that feedback will

be provided, the Agency may release the survey.

C. To the extent not prohibited by law, Chapters

may request copies of the work plans and work

schedules if the work plans and work schedules

are utilized by the Employer to make stafng and

leave determinations.

Section 9

Information Requests

A. 1. The Employer will maintain a national e-mail

box for NTEU Chapters to le requests for

information.

2. All information requested by the Union under

5 U.S.C § 7114(b)(4) must be submitted to the

national e-mail box; otherwise, the Employer

will have no obligation to respond to the

information request.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

3. Upon receipt of an information request from

an NTEU Chapter, the Employer will notify

the Chapter of the Labor Relations Ofce

assigned the request, including the name,

address, telephone number and email address

of the Labor Relations Specialist responsible

for complying with the request.

4. The Employer will accept the information

requests on documents such as grievances

and negotiation proposals.

B. The Employer will normally inform the Union

within ten (10) workdays whether information

requested under 5 U.S.C. § 7114(b)(4) will be

supplied. If the Employer cannot meet the ten

(10) workday timeframe, it will contact the Chapter

steward who led the request for information to

discuss the request, including any issues with

responding to the request (e.g., whether or not the

Union has provided a particularized need). Where

the Employer has determined to supply such

information and a grievance is involved, the Union

may either move forward with the grievance or

may request an extension of time to le or appeal

to the subsequent steps in the grievance process.

At the Chapter’s election, other time periods for

ling, processing, or proceeding with any matter

will be held in abeyance in accordance with the

provisions of this Agreement.

C. Where requests for information that seek

documents on multiple subjects or issues

are numbered, the response will be similarly

numbered.

Section 10

The Employer has determined that each bargaining

unit employee will be granted duty time to be

briefed on signicant changes to the 2022 National

Agreement. The Employer and NTEU National will

jointly prepare the 30-minute recorded, virtual brieng,

which may, upon mutual agreement, be extended up

to an additional fteen (15) minutes. The brieng is

not mandatory, and each employee is limited to one

viewing on duty time (i.e., it is not an annual brieng).

Such brieng is not a formal discussion within the

meaning of Section 1. This brieng will be provided

within sixty (60) days of the effective date of this

agreement. The brieng will be available throughout

scal year 2022.

Article 9

Section 1

Designation

A. The Employer and the Union recognize that

the use of ofcial time to conduct authorized

representational activities is in their mutual

interest. The parties share the responsibility to

ensure that such time is used effectively, efciently,

and appropriately accounted for. In this regard, the

use of time by a Union steward in the conduct of

his or her representational duties shall be charged

to either ofcial time or bank time in accordance

with Section 3, below, unless otherwise approved

by the Employer. Whenever the term “steward”

is used in this Article, it shall include Chapter

Presidents, Chapter Vice-Presidents, Chief

Stewards, Assistant Chief Stewards, and any

other bargaining unit employees authorized by the

Union in advance to act on its behalf.

B. The Union may designate stewards to act on its

behalf in accordance with the following:

1. In addition to a President and a Chief Steward,

each NTEU Chapter shall be authorized to

appoint and assign stewards as the Chapter

deems appropriate. There is no limit on the

number of employees who may serve as

stewards.

2. All stewards must be bargaining unit employees

or IRS retirees in good standing. Retirees

serving as stewards are subject to all security

policies and procedures applicable to non-

IRS employees entering IRS workspace. A

retired steward is prohibited from representing

an employee if there is a conict of interest

(or the appearance of a conict of interest)

between the steward’s representation and the

work performed by the employees he or she

represents.

3. The Union will provide the Employer or

designee with a roster of the names of stewards

appointed pursuant to this subsection, and

any changes to such rosters as they occur,

along with any assigned area of responsibility

if such designations are made by the Chapter.

The roster will be posted on the Union portion

of all ofcial bulletin boards.

4. Annually and if requested, the Human

Capital Ofcer of the Employer or designee,

will provide NTEU at the national level with

electronic organizational charts for each

Business Unit showing the chain of command

down to the group or unit level and the name

Stewards and Ofcial Time

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

of the management ofcial leading that

component.

5. One (1) steward per Chapter will be designated

as a Chief Steward, unless there is more than

one (1) shift (day, night, or swing, as dened

in Article 23) operating within the Chapter’s

jurisdiction, in which case the Union may

designate one (1) Chief Steward per shift, up

to a maximum of three (3) Chief Stewards per

Chapter. The steward must work the shift for

which he or she is designated Chief Steward.

6. Each steward, Chief Steward, and Chapter

President may cross Division lines to represent

employees in any other Division or work group

within that Chapter’s jurisdiction; however,

all stewards (except retired stewards) must

be employed within the jurisdiction of their

assigned Chapter.

Section 2

Ofcial Time

A. The Employer fully recognizes that whatever

reasonable time is spent in the conduct of Union/

Employer business is spent as much in the interest

of the Employer as that of the employees.

B. Stewards shall be granted ofcial time for

participation in the meetings with the Employer and

any other activities described in subsection 2C,

below, (including ofcial time to travel to and from

such meetings as specied in this Agreement).

Unless authorized by specic provisions of this

Agreement, the Union will be entitled to only one

(1) steward on ofcial time for each of the meetings

and/ or activities listed below.

C. Ofcial time shall be granted for only the following

meetings and activities:

1. formal discussions with the Employer concerning

grievances or personnel policies, practices or other

general conditions of employment consistent with

5 U.S.C. § 7114(a)(2)(A), and Federal Employee

Viewpoint Survey meetings, consistent with Article

8, Section 1.I;

2. meetings to discuss or present unfair labor

practice charges or unit clarication petitions,

and to otherwise prepare for and participate

in proceedings (e.g., investigations, hearings)

of the Federal Labor Relations Authority

for, or on behalf of, the Union; meetings to

present appeals in connection with statutory

or regulatory appeal procedures in which the

Union is designated as the representative;

and other third party proceedings to the extent

authorized by governing law, regulation, and/

or this Agreement.

3. oral replies to notices of proposed disciplinary,

adverse or unacceptable performance

actions; meetings with the Employer for the

purpose of presenting reconsideration replies

in connection with the denial of within–grade

increases; and meetings with probationary

employees consistent with Article 37,

subsection 2A of this Agreement;

4. examinations of employees in the unit by a

representative of the Employer in connection

with an investigation if:

(a) the employee reasonably believes that the

examination may result in disciplinary action

against the employee; and

(b) the employee requests representation;

conditions of employment when the employees

request representation;

5. grievance meetings under Articles 41 and

42, dispute resolution under Article 50, and

arbitration hearings, in accordance with the

applicable articles of this Agreement;

6. meetings of committees on which Union

stewards are authorized membership

pursuant to this Agreement, including OSHA

Field Council meetings;

7. negotiations with the Employer in accordance

with the applicable Articles of this Agreement,

including the Federal Service Impasses Panel

(FSIP) and mediation/arbitration;

8. to the extent permitted by law, participation in

Union conducted training designed primarily to

further the interest of Government by bettering

the labor–management relationship, where

the agenda has been reviewed in advance

by the Employer and the amount of time has

been approved. In each scal year, up to 24

hours of ofcial time per steward for local

training will be provided for up to a maximum

of 1,200 stewards. The Union shall identify the

stewards prior to training. The Employer will

change the tour of duty of the steward whose

assigned tour of duty does not coincide with

the hours of the training class. However, the

tour of duty change will not be made solely to

accommodate travel. In the event the parties

are unable to agree upon a reasonable amount

of time for a specic training event, the Union

may use bank time and address the dispute

through the institutional grievance process

and the streamlined arbitration procedures of

this Agreement. The parties also agree that the

Union’s use of ofcial time for training under

the Contract includes training to promote an

understanding of the legislative process;

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

9. communications with management, whether

written, electronic, or telephonic; and

10. each Chapter will be provided up to forty-eight

(48) hours of ofcial time to participate in the

Union’s annual legislative conference.

D. For other activities associated with the

maintenance of an effective labor–management

relationship, as described in subsection 2E,

below, stewards shall be provided “bank time,”

in amounts determined in accordance with the

provisions of subsection 2G below, including time

to travel to and from meetings where authorized,

and other activities for which the steward

receives bank time, and the check–in/check–out

procedures described in subsections 2O through

2R.

E. Bank time shall be granted for only the following

activities:

1. to confer with employees with respect to

any matters for which remedial relief may

be sought pursuant to the terms of this

Agreement, including to prepare grievances

and reviewing documents;

2. communications whether written, electronic,

or telephonic with employees about any

matter related to their employment for which

remedial relief is not currently sought;

3. to prepare witnesses in any proceeding for

which ofcial time is authorized; to prepare

for arbitration; and to meet with national staff

representatives of the Union in connection

with a grievance, arbitration, or ULP charge.

4. to prepare a reply to a notice of proposed

disciplinary, adverse, or unacceptable performance

action, and prepare for meetings with the Employer

for the purpose of presenting reconsideration

replies in connection with the denial of within–grade

increases;

5. to prepare for and coordinate local and National

Labor Management Relations Committee

(LMRC) or Business Improvement Council (BIC)

meetings, including to review documents, or related

communications whether written, electronic, or

telephonic;

6. to prepare for negotiations conducted pursuant to

this Agreement;

7. to prepare and maintain records and reports

required of the Union by 5 U.S.C. § 7120(c); and

other Government Agencies; and

8. to participate in local training in addition to the time

authorized by Section 2C8 of this Article.

F. Notwithstanding any other provision in this

Agreement, the parties agree that any activities

performed by stewards relating to the internal

business of the Union shall be performed during

the time the stewards are in non–duty status.

G. Allocation of Bank Time

1. Bank time as described in subsection 2E,

above, will be made available for each Chapter

as outlined in this subsection. The number of

bargaining unit employees represented by

the Chapter will be calculated based on the

total number of employees on rolls (including

released seasonal) in the last full pay period

of the September preceding the start of each

scal year. All FTE calculations will be rounded

up or down by the hundredths. E.g., 100.50

and higher will be 101; 100.49 and lower will

be 100.

2. Beginning in FY 2022 and continuing in each

successive FY covered by this Agreement,

bank time will be allocated to each Chapter at

the beginning of the FY, based on the number

of employees represented by the Chapter

(per Section 2G1 above), multiplied by the

applicable per capita rate as follows:

Number of BUEs Per Capita Rate

1 to 200 - 6.0

201 to 300 - 5.0

301 to 750 - 4.0

751 to 1,500 - 3.0

1,501 to 2,000 - 2.5

2,001 to no limit - 2.25

3. In addition, in each scal year an amount

equal to 15% of the total bank time allocated

in that scal year will be set aside in reserve.

Starting on June 1 in each FY, any Chapter

that has exhausted 90% of its bank time

allocation may draw additional bank time from

the reserve. Where it appears the reserve

bank time fund will be exhausted (i.e., 75%

has been exhausted) a designee of each

party will meet to determine how to distribute

the remaining bank time to Chapters.

4. If two or more Chapters merge, the continuing

Chapter will be granted the unused bank time

of the non-continuing Chapter(s) in addition to

its existing bank time balance.

5. When a retired Chapter steward ceases to

perform activities that would otherwise qualify

for ofcial or bank time under this Article,

the Chapter may request and will receive an

additional bank time allocation to allow the

Chapter to continue to perform the activities

otherwise performed by the retired steward.

The Chapter, at its option, will have its bank

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

time allocation in the subsequent scal year

be based on the average PCR of all Chapters

in the prior scal year. Thereafter, Section

2G (1) and (2) will apply to the Chapter’s BT

allocation.

6. Any unused amounts of bank time allocated

in this Section shall not be carried over from

year to year.

H. Full Time Stewards

The Employer recognizes that Chapters are

likely to use their allotments of bank time, and

other time in such a way that may result in a

limited number of representatives who engage in

labor–management activities permitted under this

Agreement on a full-time basis.

The number of full-time stewards will be as follows:

1. In FY 2022 and thereafter, Chapters that

represent 300 to 599 bargaining unit

employees are limited to one (1) full-time

steward. Chapters that represent 600 to 899

bargaining unit employees are limited to two

(2) full time stewards. Chapters that represent

900 to 1,199 bargaining unit employees are

limited to three (3) full time stewards. Chapters

with 1,200 or more bargaining unit employees

at end of the prior FY will retain the number of

FT stewards they currently have.

2. Chapters may immediately ll full time steward

vacancies that occur during the term of this

agreement consistent with this Article.

3. Stewards designated as full time will be

permitted to work the time needed to qualify

for a rating of record consistent with Article 12,

subsection 4J2.

I. Other Than Full Time Stewards and Part Time

Stewards

1. An “other than full-time steward” (OTFT) is

dened as a position limited to a total of 1100

hours of bank and/or ofcial time each scal

year.

2. A Chapter that loses a full-time steward

position for any reason during the term of this

Agreement will be authorized an equivalent

number of OTFT steward positions.

3. Chapters with between 150 and 299

bargaining unit employees in any FY will be

entitled to no less than one (1) OTFT position.

4. Chapters that had OTFT Chapter President

and Chief Steward positions (more than 850

hours of bank and ofcial time) as of the end

of FY 2021 may retain that number of OTFT

steward(s) as dened in this section.

5. Chapters that merge and become eligible for

a full-time steward position in accordance

with Section 2H above, will convert an

OTFT steward position, if any, to a full-time

steward position for each full-time steward

position gained. Such conversion to a full-time

steward position will occur no later than ve

(5) workdays from the date of the notice from

National NTEU of the merger to the Chief of

Human Capital.

6. If four or more Chapters merge and, upon

merging, the new Chapter would not be

entitled to a full-time steward position, the new

Chapter will be entitled to an OTFT steward

position.

7. Chapter Presidents and Chief Stewards who

transition from FT steward to other than full-

time steward will continue to not be required

to check in and check out.

8. All other stewards will be considered part time

stewards and limited to a total of 850 hours

of bank and/or ofcial time during each scal

year.

9. Full time Chapter Presidents and Vice

Presidents who no longer serve in the capacity

of ofcer of the Chapter may serve as a part

time steward of the Chapter for the remainder

of the scal year. The 850-hour cap will be

pro-rated once the former ofcer commences

work as a part time steward.

10. A chapter with two or more OTFTs may

combine two OTFTs for a full-time steward

position at any time in the scal year.

J. An employee who is no longer a full-time steward

will meet with his/her manager to discuss the

employee’s training needs. The Employer has

determined that it will provide appropriate training

(consistent with the employee’s grade, series, and

length of time the employee has not performed,

or not fully performed, all of the duties of the

position) to converted full time stewards before the

employee may be evaluated on his/her assigned

duties.

K. Quarterly, the National parties shall meet to

discuss the use of bank and ofcial time, the

reporting of such time, and any other related

issues. Prior to the meeting, the Employer will

provide NTEU with a roll up quarterly report that

shows the total amount of ofcial and bank time

that has been used to date; and each Chapters’

use of ofcial and bank time in total and broken

down by Exhibit 9 codes. The parties will review

monthly reports regarding the use of ofcial and

bank time and travel. These meetings and reports

will be used to identify efciencies gained and to

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

discuss additional measures and means to further

reduce travel and the use of ofcial and bank time.

In particular, the parties will:

1. Address strategies utilized by the parties to

reduce ofcial time and costs, such as:

(a) The number of formal meetings that were

combined, as well as those held electronically in

lieu of face to face meetings; and

(b) The number of meetings where the parties

saved travel expenses by holding them

electronically, consistent with Section 8

below.

2. Identify issues that cause high ofcial time

use at Chapters.

3. Review grievances to determine trends and

identify issues that can be resolved through

communication or training of managers and

stewards.

4. Discuss usage of ofcial and bank time in the

general categories.

L. The Employer may place a steward on special

reporting requirements over and above those set

forth in this Article, if, after discussing the matter

with the appropriate NTEU Chapter (or where

applicable, the Union’s National Ofce), the

Employer’s concerns are not resolved. The Union

retains the right to challenge such restriction

under the streamlined grievance and arbitration

procedures of this Agreement.

M. For any situation where the Employer refuses

to release a steward and/or an employee to

use bank or ofcial time or administrative time

respectively under this Article, the Employer will

provide the steward and/or the employee with a

written explanation for the denial of time (i.e., the

reason(s) and/or rationale for the denial, including

any data, etc., as appropriate).

N. Time Usage Reports

The Employer will provide each Chapter and National

NTEU with a monthly accounting, of the amount of

time used by each NTEU Chapter under this Article.

If NTEU does not submit any disagreement with the

monthly report (in writing) within ten (10) workdays

following receipt, the accounting shall be considered

accurate through that period of time.

O. 1. Consistent with the Statute, stewards and

employees requesting ofcial time, bank

time and administrative time, respectively

under this Article will request time from their

immediate supervisor and if ofcial, bank or

administrative time is otherwise permitted

for this activity by this Agreement, will be

released provided work requirements or work

schedules do not prohibit release. In this

regard, the steward or affected employee will

inform their supervisor(s) as to where they

will be when using the time, the approximate

amount of time that they will need, and a

general description of the activity for which the

time will be used (e.g., time permitted under

subsection or 2C or subsection 2E6). If the

steward request is for ofcial time and includes

meeting with another supervisor, the steward

will provide the name of the other supervisor.

If the name of the other supervisor is not

known, the steward will provide the location

of the activity. If the steward plans to leave

IRS facilities to perform the representational

activity, the supervisor must approve the

location requested.

2. If there is a disagreement over the amount of

time requested, the activity for which the time is

requested and/or when the steward/employee

is to be released, the supervisor may refer the

matter to a higher-level management ofcial for

review and determination. That management

ofcial should make a reasonable attempt to

contact the appropriate Chapter President in

an attempt to resolve the matter.

3. Denial of release and/or disagreement over

the amount of time may be challenged under

the negotiated streamlined grievance and

arbitration procedures set forth in Articles

41 and 43 of this Agreement. The rst step

grievance meeting will include the affected

steward/employee, as appropriate, the

ofcial(s) who did not grant the request for

time, and a steward appointed by the Chapter.

4. To the extent such disputes are decided

in favor of the Union by an arbitrator, the

provisions of subsection 4A1 of Article 43 will

apply.

P. Stewards who enter work areas pursuant to this

Section will check in with the supervisors in those

work areas before contacting the employee to be

visited.

Q. When stewards or employees have completed the

use of approved time, they must check back in with

their supervisors and will inform the supervisors

of the amount of time they used and record the

amount in accordance with Section 3, below.

R. As noted above, normally, the steward and/or

employee will be released if workload conditions

permit; however, where release is denied, any

applicable time frames (for example, grievance

ling deadlines) will be tolled until workload

conditions permit such release.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

Section 3

Time Reporting

A. The Employer uses the Single Entry Time Reporting

(SETR) System or equivalent for recording time

spent conducting Union representational activities.

NTEU stewards without an assigned computer

will be required to use Form 3081 to report time.

The reporting of such time will be consistent with

the steward’s current time reporting cycle (for

example, weekly basis).

B. Any employee, regardless of NTEU title and/or

variation on the title, who is designated to act for

the Union as a NTEU steward is required to report

bank and ofcial time used as outlined in Exhibit

9-1. The term “NTEU steward” includes, bargaining

unit employees who are designated to serve on

contractually established joint committees and

bargaining unit employees who are designated to

participate in activities outlined in Exhibit 9-1.

C. The following procedures will be used for reporting

time:

1. Since employees are required to report

their time prior to the end of the reporting

cycle, NTEU stewards will make a good

faith effort to accurately report time spent on

representational activities to the proper NTEU

OFP code for the activity based on the codes

listed in Exhibit 9-1 of this Agreement and

on what activities are known at the time of

the report. If corrections are necessary, they

will be made in accordance with established

local procedures for correcting data entered

into the SETR system. However, under no

circumstances will time chargeable to the

ofcial time and bank time codes be charged

to any other OFP code for the activity.

2. The process of reporting time and making

corrections is an integral part of the SETR

time reporting procedures. Such activity

normally will not be viewed as falsication of

the Form 3081.

3. Timekeepers will not change the OFP code

to which bank and ofcial time has been

charged. If the time charged to those codes

on the Form 3081 cannot be entered in SETR,

the timekeeper will contact the employee’s

supervisor or designee for resolution.

4. SETR requires an accounting of all the time

in an employee’s workweek. Therefore, all

NTEU stewards must account for all the time

in their workweek in SETR or, if they do not

have access to a computer, on the Form 3081,

consistent with the practice in the local ofce.

That is, full-time employees, other than those

on a 5/4/9 schedule, must account for forty

(40) hours, and part-time employees must

account for all the hours in their part-time

schedules. Employees on a 5/4/9 schedule

will account for 35/45, 36/44, 45/35 or 44/36

hours per week according to their individual

5/4/9 schedule.

5. NTEU representatives, including Chapter

Presidents, who perform bank time activities,

must charge that time to the appropriate bank

time OFP codes.

6. At the same time, or prior to entering their time

into SETR or submitting the Form 3081 to the

timekeeper or supervisor, as appropriate, the

NTEU stewards may submit the information

to the Chapter President for review. The

Employer will ensure that time charged to all

OFPs is accurate. If management and/or the

reviewing Chapter discover discrepancies,

management and the NTEU stewards, at

the appropriate level, will discuss the issue

and attempt to resolve it. If it is not resolved

before management must approve the time,

the time will be reported in accordance with

management’s records. If management and

NTEU come to agreement on how to report

the time later, a correction will be entered into

the system. If there is no agreement on how

to report the time, NTEU may le a grievance.

Section 4

Work Conicts

A. The Employer has determined that it will reassign

work previously assigned to a steward when

it determines that the work cannot be timely

performed due to the steward’s representational

duties.

B. The steward may request that the Employer

consider such reassignment of work by providing

a list of the work that the steward believes should

be reassigned.

C. When a steward disagrees with the Employer’s

determination, the steward and Employer will

attempt to resolve the dispute through a meeting.

Only if the parties meet and still fail to resolve the

dispute may the Union request the Employer’s

reasons in writing. At that point, the Employer will

put the reasons for refusing to reassign the work

in writing. Any remaining disputes may be raised

to the national parties for resolution.

Section 5

A. Credit Hours

Union stewards, to the extent otherwise permitted

by law and governing regulation and consistent

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

with Article 23, subsection 5A1 of this Agreement,

will be allowed to earn credit hours for performing

any ofcial time activities listed in subsection 2C1

through 2C12 of this Article, including travel to

and from such activities to the extent otherwise

permitted by law and governing regulation.

B. Overtime and Compensatory Time

Employees serving as stewards may not earn

compensatory time or overtime for representational

activities. However, when stewards are already

in an approved overtime or compensatory time

status, due to the fact they are performing the

work of the IRS, they may earn compensatory

time or overtime to perform the representational

duties on ofcial time if approved by the Employer.

C. Telework

1. Union stewards, who otherwise meet the

criteria set forth in Article 50 of this Agreement

and are in positions that are eligible for

Frequent or Recurring Telework, may perform

bank and ofcial time activities while on

approved Telework.

2. Chapter Presidents and Chief Stewards whose

positions are not listed as eligible for Frequent

Telework, but who otherwise meet the criteria

of Article 50, subsections 2A, 2B, 2C, 2D and

2H of this Agreement, may perform bank and

ofcial time activities on Recurring or Ad Hoc

Telework for up to forty (40) hours a month.

Section 6

NTEU National Training

A. Ofcial time will be authorized for the attendance

of Union stewards at any training event conducted

by the Union’s National Ofce, provided that the

content thereof is approved in accordance with

this Article.

B. The Employer will pay the travel and per diem of

one (1) steward per Chapter per calendar year to

attend NTEU National Ofce training.

C. The Union will submit the names of attendees

for whom the Employer is paying, generally sixty

(60) days in advance of the training event to the

Employer.

D. Any Employer payment of travel is subject to any

IRS, Treasury and other government policies or

requirements (including required approvals and

limitations on location) for event-related spending.

E. To reduce the cost of travel, all stewards (outside

of a Campus) whose travel is paid by IRS will

attend the training session closest to his or her

regular work location (i.e., POD). Alternatively,

those stewards will attend a training session at an

alternate location if the overall cost of attending

at the alternate location would cost less than

attending at the location closest to the steward’s

regular work location.

Section 7

Travel and Per Diem

A. The parties jointly commit to the following

principles as the foundation for a productive and

cost-effective labor–management relationship:

1. Consistent with this Agreement, the parties will

schedule meetings as efciently as possible,

including consolidating meetings when

appropriate and holding certain meetings

electronically.

2. The parties are committed to reducing the

amount of travel used for representational

activities during each year of this Agreement.

3. The parties share an interest in tracking

travel, per diem, and related cost information

in order to assess program efciency and

effectiveness. The Employer has established

a system designed to track travel, per diem

and related costs necessary to support these

program goals. The system requires all Union-

related travel to be charged to Purpose Code

4. The Union stewards are committed to report

all ofcial time and travel, per diem, and

related costs in a timely and accurate manner.

5. Travel vouchers of Union stewards are

subject to the same approval requirements as

other employees engaging in ofcial travel on

behalf of the Agency.

B. Steward Travel for Meetings

In addition to any other provisions of this

Agreement that authorize travel, the Employer

will reimburse reasonable travel and per diem

expenses for travel outside of the commuting area

for stewards authorized to travel for the following

activities:

1. Unless travel is authorized herein, Step 1 and

Step 2 grievance meetings will be conducted

electronically. Where the parties are within

the commuting area, at the option of either

party, the meetings will be held face-to-face;

however no local travel is authorized for such

meetings.

2. The management ofcial conducting a local

institutional grievance meeting under Article

41, Section 3 may opt for a meeting by

telephone or other electronic means. If the

Employer elects to hold a local institutional

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

grievance meeting face-to-face, the Employer

will pay the travel and per diem expenses for

one (1) steward appointed by the Chapter that

led the grievance to attend the meeting.

3. One (1) steward may attend mass grievance

and streamlined grievance meetings held

pursuant to Article 41, subsections 4 and 5.

The Employer will reimburse travel and per

diem for the steward appointed by the Chapter

that led the grievance to attend the Step 3

grievance meeting. If the hearing ofcial for

Step 2 is an Executive, the Employer will

reimburse travel and per diem for the steward

to attend the Step 2 grievance meeting. By

mutual agreement of the local parties, the Step

3 meeting (or Step 2 if an Executive conducts

the meeting) may be held via telephone or

other electronic means.

4. For employee appraisal grievance meetings:

(a) One (1) steward may attend employee

appraisal grievance meetings held pursuant

to Article 41, Subsection 6C.

(b) The Employer will reimburse travel and

per diem for the steward appointed by the

Chapter that led the grievance to attend

the Step 3 grievance meeting.

telephonically or by other electronic means

unless the participants are in the commuting

area of the Step 2 meeting.

(d) The grievant/Union may elect that the Step

2 meeting be held face-to-face for appraisal

grievances. In that case, the Employer

will reimburse travel and per diem for the

steward appointed by the Chapter that

led the grievance to attend the Step 2

meeting. The Step 3 meeting will then be

held telephonically or by other electronic

means unless the participants are in the

commuting area of the Step 3 meeting.

(e) If the hearing ofcial for Step 2 is an

Executive, the Employer will reimburse

travel and per diem for the steward to attend

the Step 2 grievance meeting.

(f) By mutual agreement of the local parties,

the face-to-face meetings for appraisal

grievances (at either Step 2 or Step 3) may

be held telephonically or by other electronic

means.

5. For grievance meetings held pursuant to

Article 41, Section 7:

(a) One (1) steward, appointed by the Chapter

that led the grievance, may attend Step

1 grievance meetings. No travel and per

diem is authorized for any Step 1 grievance

meetings.

(b) Only one (1) steward, appointed by the

Chapter that led the grievance, may

participate in Step 2 meetings by telephone

or other electronic means. Where the

parties are co-located, at the option of either

party, the meetings may be held face-to-

face; however no local travel is authorized

for such meetings.

that led the grievance, may attend third

step grievance meetings.

(d) If the third step grievance concerns a

disciplinary action of written reprimand or

less, the meeting will be held by telephone

or other electronic means unless the

parties are located within the commuting

area. Where the parties are within the

commuting area, at the option of either

party, the meetings will be held face-to-

face; however no local travel is authorized

for such meetings.

(e) If the third step grievance concerns a

suspension of one (1) to three (3) days,

where the parties are within the commuting

area, at the option of either party, the

meetings will be held face-to-face; however

no local travel is authorized for such

meetings. If the parties are outside the

commuting area, and the executive elects

not to travel to the employee’s POD, the

meeting may be held as follows:

i. The steward travels to the employee’s

POD and the meeting is conducted

telephonically or electronically; or,

ii. The steward travels to the executive’s

POD and the employee participates

telephonically or electronically.

(f) For all other third step grievance meetings,

the Employer will reimburse travel and

per diem for one (1) steward appointed

by the Chapter that led the grievance to

attend the Step 3 grievance meeting. One

(1) additional steward may also attend the

Step 3 meeting if located in the commuting

area of the meeting. By mutual agreement

of the local parties, the Step 3 meeting may

be held via telephone or other electronic

means.

6. For oral replies held pursuant to Article 38:

(a) If the oral reply concerns a suspension

of one (1) to three (3) days, where the

parties are within the commuting area,

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 9

at the option of either party, the meetings

will be held face-to-face; however no local

travel is authorized for such meetings. If the

parties are outside the commuting area,

and the executive elects not to travel to the

employee’s POD, the meeting may be held

as follows:

i. The steward travels to the employee’s

POD and the meeting is conducted

telephonically or electronically; or,

ii. The steward travels to the executive’s

POD and the employee participates

telephonically or electronically.

(b) If the oral reply concerns a suspension of

four (4) days or more, the meeting will be

face-to-face.

7. The Employer will pay the travel and per diem

expenses for up to four (4) stewards, unless

more are authorized to attend under Article

47, subsection 1B1 for the following:

(a) For mid-term negotiations, including dispute

resolution with FSIP; and

(b) For dispute resolution meetings consistent

with Article 47, subsection 2H3.

8. For meetings/activities conducted pursuant

to subsection 2C above, one (1) steward

may attend the meetings/activities conducted

pursuant to subsections 2C1, 2C3 (applies to

meetings with probationary employees and

reconsideration replies only), 2C4 and 2C6

(applies to OSHA Field Council meetings only)

above. The Employer will reimburse travel

and per diem for the Chapter President of the

impacted Chapter to travel within the state of

the location of the Chapter ofce to attend such

meetings/activities. Where more than one (1)

Chapter is impacted, the Union will designate

one (1) representative from a single Chapter

to handle the meeting/ activity consistent

with Article 8. If the Chapter President does

not attend, the Union may assign a steward

from any Chapter within the commuting area

of the meeting/activity to participate. If no

steward is assigned to the commuting area

of the meeting/activity, a designated steward

from any impacted Chapter may participate

by telephone or other electronic means. By

mutual agreement of the local parties, such

meetings may be held via telephone or other

electronic means.

9. One (1) steward may attend the meetings/

activities conducted pursuant to subsections

2C2, 2C4 (for oral replies, subject to Section

7B6, above), and 2C5 (applies to arbitration

hearings only), above. The Employer will

reimburse travel and per diem for the Chapter

President or a Chief Steward of the impacted

Chapter to travel to attend such meetings/

activities with the exception of streamlined

arbitration hearings. Where more than one

(1) Chapter is impacted, the Union will

designate the Chapter to handle the meeting/

activity. If the Chapter President or a Chief

Steward does not attend, the Union may

assign a steward from any Chapter within the

commuting area of the meeting/ activity to

participate. However, by mutual agreement a

steward from the impacted Chapter may be

reimbursed for travel and per diem to attend

the meeting/activity if that steward possesses

a unique skill, level of expertise and/or level

of experience or if no steward is assigned to

the commuting area of the meeting/activity. By

mutual agreement of the local parties, such

meetings may be held via telephone or other

electronic means.

10. Stewards may participate in the activities

listed under subsection 2C8 on ofcial time,

but travel is not reimbursed, with the exception

of the travel and per diem authorized in

subsection 6B above.

11. Stewards may participate in the activities listed

under subsection 2C9 on ofcial time, but only

local travel will be reimbursed as appropriate.

12. Consistent with subsection 6B above, the

Employer will pay the travel and per diem of

one (1) steward per Chapter per calendar

year to attend NTEU National Ofce training.

C. Employee Time and Travel

1. A grievant, appellant, witness who has been

released by the Employer, or an employee

who is the subject of an examination in

connection with an investigation will receive,

a reasonable amount of administrative time

in accordance with subsection 2O, above,

for attendance at grievance meetings,

arbitration hearings, oral reply meetings for

a notice of proposed adverse, disciplinary or

unacceptable performance action, an adverse

action hearing (if the employee is still on the

rolls), other statutory or regulatory appeal

hearings (if the employee is still on the rolls),

meetings for the purpose of presenting replies

to proposed termination of a probationary

employee (if the employee is still on the

rolls), meetings for the purpose of presenting

reconsideration replies in connection with

the denial of a within–grade increase and

an examination by a representative of the

Employer in connection with an investigation

which may lead to disciplinary action.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 10

2. For the meetings/activities described in

subsection 7C1, above, the Employer will

reimburse travel and per diem for the employee

to attend the meetings/activities. However,

travel and per diem will not be authorized for

an employee to appear as a witness at any

grievance meeting or to attend a streamlined

arbitration hearing or if travel and per diem is

not permitted for one of the meetings/activities

by another provision of this Agreement. Local

travel will be reimbursed as appropriate.

3. Employees will receive a reasonable amount

of administrative time in accordance with

subsection 2O, above, and local travel

reimbursement when an employee is being

interviewed by a steward who is using time

pursuant to subsections 2C or 2E or by

a national representative of the Union, in

connection with a matter for which remedial

relief may be sought pursuant to this

Agreement. Employees who are witnesses

in arbitrations will receive administrative

time when being interviewed by national

representatives of the Union in connection

with an arbitration and when testifying during

the arbitration.

4. Employees will receive a reasonable amount

of administrative time in accordance with

subsection 2O, above, and local travel

reimbursement to prepare responses to

actions proposed by the Employer.

D. Local Travel for Stewards

Unless otherwise addressed in this Agreement,

the Employer will reimburse authorized and

reasonable travel expenses for travel within the

commuting area for all activities/meetings listed

in subsection 2C above. Reimbursement for local

travel will be made for mileage expenses payable

at the current rate as published by GSA in the

Federal Register. Stewards may not receive time

for their normal commute unless provided for by

law or regulation.

Section 8

Employer Commitments

A. The Employer will take actions to reduce the need

for ofcial and bank time, including continued efforts

to combine or reduce Section 7114 meetings. The

Employer will review current Section 7114 meeting

processes to develop best practices in order to

reduce the time associated with such meetings

(e.g., review practices surrounding expectation

meetings).

B. The parties may mutually agree to disseminate

information regarding national mid-term initiatives

which are applicable to employees across business

divisions via electronic formal discussions. By

March 1, 2022, the Employer will train all full-time

stewards and Chapter Presidents on the use of

virtual communication tools (e.g., Zoom, WebEx,

SABA, Skype for Business) for the purpose of

participating in formal meetings electronically.

C. At the start of each scal year, the parties will

provide each other a list of three (3) contractual

items where additional training of managers

and stewards, respectively, could be benecial

to administration of the National Agreement.

Subsequently, the parties will consider providing

training to managers and/or stewards to address

these concerns.

D. Semi-annually, the Employer will provide data to

National NTEU demonstrating trends in grievance

lings – including trends by Chapter, subject

matter, business unit, and any other available

and useful data points. Within thirty (30) days of

receiving this information, the parties will meet

to discuss any noted trends and strategies for

resolution.

E. In each scal year, the parties will use the MIRP

process outlined in Article 41, Section 15 for

the three Chapters with the highest number of

open third step grievances and arbitrations as of

October 1 of that scal year.

Article 10

Section 1

A. This Article is for the purpose of permitting eligible

employees who are members of the Union to

pay dues through the authorization of voluntary

allotments from their compensations.

B. This Article covers all eligible employees:

1. who are members in good standing of the

Union;

2. who have voluntarily completed SF-1187,

Request for Payroll Deduction for Labor

Organization Dues; and who receive

compensation sufcient to cover the total

amount of the allotment.

C. A properly submitted SF-1187 consists of an

original SF-1187 with attached copies, or an

original SF-1187 with two (2) photocopies, or

a signed facsimile SF-1187 with two (2) copies,

submitted by a local Union ofcial, or by the NTEU

National ofce, to the Payroll Center.

D. The Employer shall automatically withhold, on a

biweekly basis, the appropriate amount of dues

Dues Withholding

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 10

from any bargaining unit employee who has

submitted an SF-1187.

Section 2

A. Certication and remittance procedures shall be

as follows:

1. dues will be wire transferred to the bank

account designated by the Union;

2. electronic les will be transmitted to the

Administrative Controller, National Treasury

Employees Union, 800 K Street, NW, Suite

1000, Washington, DC 20001; and

3. the Union’s National President or any Chapter

ofcer who has submitted proper notication

to the Payroll Center is authorized to make the

necessary certication of SF-1187.

Section 3

A. The Union will:

1. inform and educate its members on the

voluntary nature of the system for allotment

of Union dues, including the conditions under

which the allotment may be revoked;

2. purchase and distribute to its members SF-

1187;

3. inform the Employer of changes in the

certication and remittance procedures;

4. forward properly executed and certied SF-

1187s to the Payroll Center on a timely basis;

5. forward an employee’s revocation (SF-1188,

Revocation of Voluntary Authorization for

Allotment of Compensation for Payment of

Employee Organization Dues) to the Payroll

Center on a timely basis when such revocation

is submitted to the Union;

6. inform the Payroll Center of the name of any

participating employee who has been expelled

or ceases to be a member in good standing in

the Union within ten (10) days of the date of

such nal determination; and

7. inform the Employer of any change in the

formula for membership dues.

B. The Union may submit the SF-1187 and SF-1188

by either email or to an EFax number designated

by the Employer.

Section 4

A. The Employer is responsible for processing

voluntary allotment of dues in accordance with this

Article. The Employer will:

1. Upon receipt of properly certied SF-1187

or SF-1188, the Payroll Center will conrm

receipt to the Union by forwarding a date

stamped copy of the documents received

and identify any issues with the forms. Once

received, the Payroll Center will assume full

responsibility for processing the SF-1187

according to Section 5.

2. withhold dues on a biweekly basis;

3. provide biweekly, within seven (7) days of the

close of a pay period, electronic les containing

pertinent information, including the total gross

amount deducted for all employees, and the

net amount remitted and any other information

deemed reasonable from the existing data

base of dues paying members;

4. discontinue allotments when required by

applicable rules and regulations;

5. notify the employee and the Union when

an employee is not eligible for an allotment,

along with the reasons for the decision, e.g., a

temporary promotion out of the unit;

6. withhold new amounts of dues upon certication

from the Union’s National President provided

that the formula for withholding has not been

changed during the past twelve (12) months;

7. transmit payment to the allottee designated by

the Union;

8. provide electronic les to the Union or its

designee;

9. stamp on a properly executed SF-1188, the

date received and transmit it to the Payroll

Center so that the revocation will be affected

consistent with provisions outlined in Section

5 of this Article; and

10. mail local Union Chapters receipted copies

of transmittal Form 3210 for all SF-1187s

and SF- 1188s received in the Payroll Center

within three (3) workdays of the receipt date.

Section 5

Action and Effective Dates

A. The effective dates for actions under this Agree-

ment are as follows:

1. The SF-1187 will be entered into the payroll

system as soon as practical but no later than

the pay period following receipt of the SF-

1187 in the Payroll Center.

2. Changes in the formula for dues withholding

will begin the rst pay period designated by

the Union’s National Ofce (this formula shall

be provided to the Employer a minimum of

thirty (30) days prior to the effective date of

the change).

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 10

3. Revocation notices for employees who

have had dues allotments in effect for more

than one (1) year must be submitted to the

payroll ofce during USDA pay period fteen

(15) each year. Revocations will become

effective during USDA pay period eighteen

(18). Revocations may only be affected by

submission of a completed SF-1188 that has

been initialed by the Chapter President or his

or her designee. If the SF-1188 is not initialed,

the Employer shall return the SF-1188 to

the employee and direct the employee to

the proper Union ofcial for initialing. A copy

will also be sent to the appropriate Chapter

President. SF-1188s that are returned by an

employee prior to the end of pay period 18 will

be effective in pay period 18. To revoke such

dues withholding, employees must have had

dues withheld for at least one (1) year.

(a) Revocation notices for employees who

have had dues allotments in effect for more

than one (1) year and whose SF-1187

was submitted after August 10, 2020, will

become effective as soon as administratively

feasible. Revocations may only be affected

by submission of a completed SF-1188 that

has been initialed by the Chapter President

or his or her designee. If the SF-1188 is

not initialed, the Employer shall return the

SF-1188 to the employee and direct the

employee to the proper Union ofcial for

initialing.

4. Revocation notices for employees who have

not had dues allotments in effect for one

(1) year must be submitted on or before the

one (1) year anniversary date of their dues

allotment. Revocations may only be affected

by submission of a completed SF-1188 that

has been initialed or signed by the Chapter

President or his or her designee. If the SF-

1188 is not initialed or signed, the Employer

shall return the SF-1188 to the employee

and direct the employee to the proper Union

ofcial for initialing. The SF-1188 will become

effective the rst full pay period after the

employee’s anniversary date.

5. Termination due to loss of membership in good

standing will be effective on the beginning of

the rst pay period after the date of receipt of

notication by the Employer.

6. For termination due to separation or movement

out of the exclusive unit a nal deduction will

be made for that pay period in which the action

is effective.

Section 6

Overpayments to the Union

A. The Union will pay no fee for these services.

B. Upon determination by the Employer that dues

withholding for an employee was not timely

terminated and resulted in an overpayment to

the Union, the Employer will affect an adjustment

to reimburse the employee. The amount repaid

to the employee will be charged to a Union

overpayments account.

C. Each pay period, the Employer will forward a

copy of any bill for dues overpayments, with an

accompanying document prescribed by the Debt

Collection Act of 1982, to the Administrative

Controller, National Treasury Employees Union,

800 K Street, NW, Suite 1000, Washington, DC

20001. This bill will identify amounts which were

reimbursed to employees as a result of dues

withholding, and the pay periods in which the

overpayments were made to the Union. The bill

sent to the Union will request repayment of the

overpayments which were made to the Union.

The document accompanying the bill will include

a statement that debts due to the Government for

more than thirty (30) days are subject to interest,

to the extent required by law, as well as Treasury

Department policy regarding the assessment of

other fees if delinquent. The bill sent to the Union

will request payments be made payable to “U.S.

Department of Agriculture” and will specify that

the payment, and a copy of the bill, be mailed to

an address designated on the bill for the USDA

National Finance Center. The right of the Union to

request a waiver of overpayment in accordance

with 31 C.F.R. Part 5 or to dispute the amount

of the overpayment will also be contained in the

accompanying document. A copy of the bill and

accompanying document will be forwarded to the

servicing Payroll Centers concerned for use in

determining the start of the period for requesting

waivers by the Union.

D. Upon receipt of the amount due from the Union

the accounts receivable for the applicable pay

period will be closed. If a waiver or partial waiver

of overpayment is timely requested by the Union,

the Employer will suspend collection of the

amount in question pending adjudication by the

Service in accordance with 31 C.F.R. Part 5. The

personnel ofce that processed the request for

waiver will notify the local NTEU Chapter of the

determination.

E. To be considered timely, a request for waiver of

overpayment must be submitted to the servicing

personnel ofce by the local Union Chapter within

forty (40) days from the “waiver control date” for

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 10

the bill for dues overpayment which is sent to

the Administrative Controller, NTEU, from the

Employer.

F. The “waiver control date” will be determined to

be forty (40) days following the bill date, which

includes ten (10) days associated with the mailing

of the bill from the USDA National Finance Center

to the Union. The purpose of this date is limited to

its express use in the waiver request process. The

bill should be received by the tenth day following

the bill date.

G. The bill will be presumed received on this date

unless the Union’s national ofce informs the

Employer’s Associate Director, Payroll Center

Operations in writing within three (3) workdays

following receipt of the bill by the Union. The

Employer will provide written acknowledgment

of the revised “waiver control date” to the Union

with a copy being sent to the servicing personnel

ofces.

H. Denials of Union requests for waiver of over-

payment will be subject to the institutional grievance

procedure in Article 42 of this Agreement.

Section 7

A. If an employee moves from one (1) permanent

bargaining unit position to another permanent

bargaining unit position, dues withholding will not

be canceled.

B. 1. Employees who leave the unit temporarily will

have the withholding suspended and will have

the withholding automatically continued once

they return to the unit.

2. The NTEU National Ofce shall be provided

electronic les, each pay period, of all

employees who have changed status that pay

period vis-a-vis their bargaining unit position.

Section 8

A. The total error in the amount of dues withheld

shall be adjusted as soon as practical after the

error has been detected by the Employer or

written notication is received from the Union or

employee of an error.

B. When an underpayment to an employee results

in an overpayment to the Union (for example, the

Employer fails to timely terminate dues withholding

after receiving a properly submitted employee

request), the Employer will refund the payment to

the employee in accordance with Section 6 of this

Article. However, employees who are assigned to

positions out of the bargaining unit, and who, due

to an error, do not have their dues canceled, will

be sent a notice informing them of the error and

asking them to indicate whether they would like

their dues refunded. Any requested refunds will be

made to the employee in a timely manner. Section

6, above, will apply to any refunds which result in

an overpayment to the Union.

C. When the Employer fails to commence dues

withholding timely or otherwise fails to remit dues

owed, the Employer will pay the full amount to the

Union and recoup the funds from the employee’s

salary through an adjustment, subject to the

employee’s right to seek waiver of overpayment.

When the total amount owed by the employee is

fty ($50) dollars or less, the entire amount will be

withheld in one (1) pay period, to the extent it does

not exceed fteen percent (15%) of disposable

pay. When the total amount owed by an employee

is more than fty ($50), the deductions will be

made in accordance with the Debt Collection Act.

D. When an adjustment is made to an employee’s

salary to recoup dues withholding, the employee

will be issued written notication by the servicing

Payroll Center of the Employer’s intent to offset in

accordance with the Debt Collection Act of 1982.

This notication will contain information relating

to the amount and nature of the debt, additional

information required by the Debt Collection Act of

1982 as implemented in 31 C.F.R. Part 5, subpart

B and will notify the employee that:

1. they have the right to request a waiver of

overpayment pursuant to 31 C.F.R. Part 5;

and

2. denials of employee requests for waiver of

overpayment will be subject to the grievance

procedure as outlined in Article 41 of this

Agreement.

E. Disputes arising out of dues withholding situations

where either the Employer has failed to withhold

the appropriate amount of dues from an employee,

that is, the employee or Employer owes the

Union money; or where the Employer has paid

the Union money collected via dues withholding

inappropriately, shall be resolved in the following

manner:

1. A written statement with information regarding

the potential dispute will be provided to the

Union.

2. On receipt of the tape the Union will review

the information provided, identifying potential

problems. The Union will then send information

to its local Chapters requesting the local

Chapters to pursue potential problems with

the local servicing Payroll Center. Local Union

Chapter ofcials must review the information

provided them and contact the servicing

Payroll Center within thirty (30) days of the

date on which the Union received the tape

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 10

from the Employer (that is, pay day referenced

in subsection 8E1 above). The only exception

provided for not making contact within thirty

(30) days, is provided in subsection 8E1,

above, that is when the Union has informed

the Employer of the Union’s not having

received the tape. Time used to review the

information provided by the Union, by local

Union ofcials will be charged against ofcial

time as provided by Article 9.

3. Once contact has been made by the local

Union Chapter ofcial with an employee’s

servicing Payroll Center regarding a specic

problem(s), the employee’s servicing Payroll

Center shall within ten (10) workdays, unless

extended by mutual agreement, review the

case(s) presented and decide if a problem

does in fact exist, and how it may be corrected,

for example pay adjustment. Pay adjustments

will be accomplished within a reasonable

amount of time, usually within two (2) pay

periods. The employee’s Payroll Center

will provide the local Union Chapter with

information relating to the subject problem. If

the determination results in a pay adjustment,

the affected employee(s) will be notied by

the servicing Payroll Center in writing of its

decision within three (3) workdays. In such

cases the employee will have fteen (15)

workdays to request a waiver of overpayment.

4. If the problem is not resolved at the local level

in accordance with subsection 8E3, above,

then it will be processed in accordance with

Article 42.

5. Pay adjustments will be accomplished within

a reasonable amount of time, usually within

four (4) pay periods.

Section 9

A. When a bargaining unit employee is permanently

placed in a non-bargaining unit position, a “J” code

will be provided to NTEU on the biweekly dues

transmission for the employee, and the following

notice will be mailed to the employee’s home

address by the Employer within thirty (30) days of

the effective date of the personnel action:

“Termination of Dues Withholding”

Regulations governing dues withholding

to a labor organization require that dues

withholding be automatically canceled

whenever an employee is placed in a non-

bargaining unit position. You were recently

subject to a reassignment or promotion

which will automatically terminate your dues

withholding. The nal dues withholding will be

made for the pay period in which the action is

effective. If you have any questions regarding

the termination of your dues withholding, you

may wish to contact your NTEU Chapter. The

Civil Service Reform Act of 1978 permits you

to continue your membership.

B. When a bargaining unit employee is temporarily

placed in a non-bargaining unit position, a “L”

code will be provided to NTEU on the biweekly

dues transmission for the employee, and the

following notice will be mailed to the employee’s

home address by the Employer within thirty (30)

days of the effective date of the personnel action:

“Suspension of Dues Withholding”

Regulations governing dues withholding

to a labor organization require that dues

withholding be automatically suspended

whenever an employee is placed in a non-

bargaining unit position. Upon your return to

a bargaining unit position, the Employer will

automatically reinstate the withholding of

Union dues.

Section 10

A. Subject to the provisions of subsection 10B,

the Employer will deduct Union dues from an

employee’s back pay award when the employee

has an allotment for dues withholding in effect at

the time of the action giving rise to the back pay.

B. Employees who have been terminated from

employment and who are subsequently reinstated

with back pay, will have their dues withheld from

their back pay award only if requested by the

employee.

Section 11

A. The Employer’s biweekly electronic transfers will

include the following information:

1. whether the employees retired or was

separated;

2. whether the employee is continuing to be

carried in non-duty status;

3. whether the employee is on a full time, part-

time, seasonal, intermittent work schedule

and if the employee is serving on a term,

temporary, career, career-conditional, or

excepted appointment;

4. the geographic locality of each employee that

is used to determine the appropriate locality

pay; and

5. the base pay of each employee, his or her

grade and step, pay structure (for example

General Schedule or Wage Grade, etc.),

amount of NTEU national dues withheld, local

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 11

Chapter dues withheld, and the total dues

withheld.

B. The Employer will also provide, on a biweekly

basis, a tape of bargaining unit employees who

were dropped off the bargaining unit list since

the previous biweekly tape and an explanation

concerning why they were dropped.

Section 12

Employees may elect as many as six (6) additional

discretionary allotments, (which are not savings

allotments) that employees may use to have additional

voluntary deductions withheld from their pay. Such

discretionary allotments may be used, consistent with

regulations, for various purposes such as insurance,

the Union’s political Education Fund, day care facilities

jointly sponsored by the Employer and the Union, or

other benets which may be offered by the Union.

Section 13

The Employer shall provide NTEU National Ofce with

a biweekly electronic le of SF-1187s that have been

processed by the Payroll Centers. This le will include

the pay period in which SF-1187s were processed and

the expected effective date.

Article 11

Section 1

A. Upon reasonable advance request by the Union,

the Employer will provide meeting space, as

available, for meetings before and after hours.

The Union will comply with all security and

housekeeping rules in effect on the Employer’s

premises at the time and place of such meetings.

B. Upon reasonable advance request by the Union,

the Employer will provide space for the placement

of ballot boxes being used in conjunction with

Chapter ofcer elections governed by local

Chapter bylaws. The Union acknowledges that no

responsibility for the safety or security of the ballot

boxes is assumed by the Employer.

Section 2

A. The Employer, upon reasonable advance request,

will provide the Union a meeting room, when

available, for the following purposes:

1. preparing or discussing a grievance;

2. preparing for meetings with the Employer;

3. conducting informal discussions to carry

out the goals and objectives of the Federal

Service Labor Management Relations Statute,

including meetings during breaks or lunch

to meet employees and generally discuss

collective bargaining and labor relations; or

4. Chapter meetings and lunch-and-learns so

long as such meetings occur during the non-

duty time of employees.

B. If available and where there is no additional cost to

the Employer, the Union may use the Employer’s

projection or teleconferencing equipment for

presentations in orientation sessions described

in Article 8 and for Union-sponsored local training

(excluding internal Union business) and meetings

with employees. Local training and meetings

with employees will be subject to the applicable

provisions of Article 9 of this Agreement.

Section 3

Twice each year, the Employer will distribute via e-mail

to all bargaining unit employees no later than January

15 and July 15, respectively, an NTEU-provided

message with a hyperlink to the NTEU page on the

IRS intranet.

Section 4

A. 1. Unless prevented by new or existing building

leases or changes to ofce facilities, the Employer

will maintain the present number of ofcial

bulletin boards and will provide the Union with

one-third (1/3) of each ofcial bulletin board for

its exclusive use under a heading entitled “NTEU

Chapter _______.” with access for the posting

its materials as space permits. In the event there

are physical relocations of employees due to the

closing of PODs or consolidation of PODs or other

physical relocation of ofce facilities, the number

of ofcial bulletin boards at the new facilities

shall be in accordance with national agreements

entered into by the parties. In acquiring new

space, the Employer will make reasonable

efforts to ensure bulletin board space for Union

use is obtained. Where electronic message

boards or other electronic media are operated

by the Employer in non-work areas, NTEU will

be granted reasonable periodic access to convey

messages regarding Union activities or Union-

sponsored events to employees through such

media. All items posted must meet the standards

set forth in subsection 4E below.

2. The Employer will provide a web site for the

exclusive use of National NTEU on the Intranet

to post materials that could otherwise be posted

on traditional bulletin boards. National NTEU

will submit materials to the Workforce Relations

Division for posting on the Intranet. All items

posted must meet the standard in subsection 4E

below. Union items posted on the Intranet may

also be posted on local bulletin boards.

Facilities and Services

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 11

B. Subject to applicable lease restrictions, the

Union may locate one (1) bulletin board per oor

occupied by IRS employees. The Union will pay for

the boards and cost of installation. The board(s)

will be for the exclusive use of the Union, subject

to the provisions of subsection 4E below.

C. Subject to applicable lease restrictions, the

Employer will place one (1) NTEU provided “Take

One” bin adjacent to IRS cafeterias and snack

bars within Employer–occupied space. The bin(s)

will be for the exclusive use of the Union.

D. The Union may distribute material on the

Employer’s premises in both work and non-work

areas to an employee during scheduled working

hours, provided that both the employee distributing

and the employees receiving such material are on

their own time. The receiving employee need not

be on their own time if the employee distributing the

material is only dropping the material in a group/

unit mailbox. Non-work areas are: cafeterias or

any other commercial enterprises located on the

Employer’s premises (with approval of lessor or

operating agency), space set aside as snack bars

or break areas, and restrooms.

E. Material which does not libel or slander any

individuals, Government agencies, or activities

of the Federal Government may be distributed

or placed in “Take One” bins. Material which

does not reect on the integrity or motives of any

individuals, Government agencies or the activities

of the Federal Government may be posted on

ofcial bulletin boards, NTEU Intranet web sites or

Union bulletin boards or placed in employee mail

slots. The Union may distribute data on Union

services, such as its various insurance programs.

F. The Union may use established employee mail

slots, or bins for its distribution, so long as the

distribution is in accordance with subsection 3E.

G. The Union may use the Employer’s internal mail

system to distribute labor-management material.

Section 5

A. A copy of this Agreement will be printed and given

to each employee in the unit. The Employer will

provide all visually impaired employees with a

Section 508 compliant version of the Agreement.

Further, upon request, visually impaired

employees will be provided with a Braille copy of

the Agreement. In addition, the Employer will make

an electronic copy of the Agreement available on

the IRS Intranet. Employees will be encouraged

by the Employer to familiarize themselves with the

contents of the Agreement

B. The Employer will provide National NTEU with

250 copies of the Agreement the rst year of

its duration, and another 250 copies following

mid-term term reopener negotiations. Each

Chapter will be provided with one (1) copy of the

Agreement for each ten (10) employees, up to a

maximum of 150 copies, but not less than twenty-

ve (25) copies in the rst year of the Agreement

and the same amount following the mid-term

reopener Agreement. The Employer will provide

National NTEU with twenty-ve (25) copies of this

Agreement on computer disks.

Section 6

The Employer will list the name and ofce and, if

requested, home telephone numbers of the local

Chapter President as well as all Union ofce telephone

numbers in its telephone directory.

Section 7

A. Each month the Employer will provide the Union,

for its internal use only, the following information

electronically for all employees in the unit:

1. Name;

2. Grade and step;

3. Position title;

4. Division;

5. Group;

6. E-mail address;

7. Name of building (if available in TIMIS) and

building address;

8. POD;

9. Agency telephone number;

10. Agency facsimile number;

11. Employer-issued mobile telephone number, if

available;

12. Tour of Duty;

13. NTEU Chapter number;

14. FLSA status;

15. Telework status;

16. Appointment type (Career, Career–Conditional,

Temporary, Excepted);

17. Dues withholding status;

18. Veteran status; and

19. Bargaining unit employees who have retired.

B. Each month the Employer will provide the Union

with an electronic le, in a format agreed to by

the parties of employees who have submitted

SF-1188s including the date of submission, the

effective date of the SF-1187, and the effective

date of the SF-1188.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 11

C. Each pay period, the Employer will provide the

Union with an alphabetical list in electronic le, in

a format agreed to by the parties in including the

names, grade and step, position titles, Division,

building address and POD of all new employees

in the unit and of all employees who have been

separated from the unit or whose appointment

status has been changed. For changes in

appointment status, the list will identify the change

(for example, intermittent to seasonal, part–time

to full time).

Section 8

A. A Union representative certied or sponsored

by the Union’s National Ofce, upon reasonable

advance notice, may visit the cafeterias or other

non–work areas located on the Employer’s

premises as dened in subsection 4D, above,

to discuss appropriate Union-business with

individuals or small groups of employees who are

members of the unit. Such representatives must

comply with Agency rules concerning security and

access to the building.

B. The Employer will provide national representatives

of the Union a meeting room on the Employer’s

premises when it is necessary to discuss any

matter surrounding a potential grievance,

disciplinary action, or other appeal action.

Section 9

A. Each local Union Chapter will be provided with

enclosed ofce space that is between 200 and 250

square feet at a minimum in the existing location

or some other location mutually agreed to locally.

The space is provided for the exclusive use of the

Union and will be supplied at a minimum with a

desk, desk chair, three (3) regular chairs, a four/

ve (4/5) drawer lockable le cabinet, a telephone,

and a minimum of two (2) telephone lines. The

Employer will provide the NTEU Chapter with a

computer and any necessary related equipment,

e.g., a printer, to enable NTEU to make full use

of the electronic mail system. At each Campus,

the Employer will provide one (1) high speed

printer/copier in one (1) NTEU ofce, where

possible (or, if not possible, in some other location

mutually agreed to locally) and one (1) external

hard drive (or electronic storage technology that

is faster and more effective). Each non-Campus

Chapter will receive one (1) scanner (or other

imaging technology that is faster and more cost

effective), and one (1) external hard drive (or

electronic storage technology that is faster and

more effective). Additional equipment may be

negotiated between the parties at the national

level.

B. Absent agreement otherwise, the Employer will

provide le cabinets to each Chapter consistent

with past practice. In all other situations, the

Employer will provide cabinets as follows:

1. Each Chapter will be provided two (2) lockable

four (4) drawer le cabinets.

2. In all posts–of–duty (PODs) where the Chapter

represents more than 300 employees,

the Union will be provided one additional

(1) lockable, four (4) drawer le cabinet, if

requested.

3. Chapters may request additional lockable

le cabinets to meet le storage needs. If

the request is denied by the Employer, the

Chapter may initiate bargaining consistent

with the procedures in Article 47, Section 5 of

this Agreement.

C. Subject to the availability of funds, whenever

hardware and/or software upgrades are made by

the Employer in a POD, the Employer will also

upgrade Government–owned equipment provided

to NTEU.

D. Local Union Chapters will keep all equipment

previously provided through local negotiations.

Section 10

The Union will be granted reasonable access to

photocopiers, facsimile machines, shredders and

scanners where available.

Section 11

If released on ofcial or bank time or during non-duty

hours, NTEU stewards may use individually issued

personal computers for authorized Labor Relations

activities and for accessing electronic research

tools where available (e.g., Westlaw and Lexis) and

the electronic NTEU Bulletin Board. Subject to the

applicable provisions of Article 9 of this Agreement,

each local Chapter may also use the Government-

owned computer provided to the Chapter by the

Employer to access the same research tools where

available.

Section 12

A. 1. Each Union Chapter shall be provided with one

(1) voice mail system, one (1) e-mail address,

and a dedicated mail stop or box. Stewards

without e-mail who are current IRS employees

and already have access to a computer as part

of their assigned IRS duties may request an

e-mail address for the purpose of conducting

representational activities.

2. Upon request, Chapter Presidents who are IRS

employees will be provided with e-mail, e-fax,

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 11

and mobile telephonic capabilities that are

consistent with IRS standards.

3. Chapter Presidents who are IRS employees will

be permitted to use the hosting capabilities of

Skype or its successor, Microsoft Teams, for

virtual meetings.

B. The Employer will provide Chapter Presidents access to

its electronic mail system for representational purposes

as dened in Article 9, subsections 2C and 2E of

this Agreement, including conducting surveys of

bargaining unit employees for representational

purposes, pursuant to 5 U.S.C. § 7101 et seq.

C. The Union recognizes that the electronic mail

and computer systems are the property of the

Employer. Therefore, all authorized NTEU users

will comply with the system usage rules which

the Employer establishes, and with the standards

in subsection 4E above. Failure to comply with

system usage rules, the standards in subsections

4E and 12B, above, or other provisions in this

Article may result in suspension or removal of

access by the Chapter President or steward

to computer systems. Any authorized NTEU

user violating system rules may also be subject

to discipline. Prior to suspending or revoking

access, the Employer will attempt to resolve the

issue with the appropriate Chapter President, or

National NTEU if the issue involves a Chapter

President, after serving a notice of proposed

suspension or removal. Such decisions will be

subject to the grievance procedures. Moreover,

any authorized NTEU user will comply with the

provisions of subsection 4E when communicating

with employees who are not representatives.

D. The Employer will offer training through its online

learning platform to NTEU Chapter stewards on

using the Safeguarding Personally Identiable

Information Data Extracts (SPIIDE) automated/

encrypting tools and software to enable them to

encrypt their les so that PII and SBU data are

protected.

Section 13

Each Union steward will have access to the nearest

telephone. If the steward does not have access to

a private telephone, the Employer will respect the

steward’s privacy. Union representatives who have

access to Government telephones voice messaging,

e–mail, or Government–owned computing platforms,

for performing their regular duties, may utilize those

devices for labor-management matters in accordance

with the applicable provisions of Article 9 of this

Agreement.

Section 14

The Employer will provide the Chapter President of

each Center Campus with a reserved parking space.

Section 15

For all employee issuances originated by an Executive

in the National Headquarters or the Headquarters

of any Business Division/Function which pertain to

personnel policies, practices and matters affecting

working conditions, the Executive is encouraged to

provide a copy of the issuance to National NTEU at

least twenty-four (24) hours in advance of issuance,

but no later than simultaneous with issuance to

bargaining unit employees.

Section 16

The Employer will maintain an icon on the Intranet that

links to the National NTEU web site.

Section 17

Up to two (2) seasonal stewards per Chapter working

on Union matters during the period of release will be

granted access to IRS facilities consistent with IRS

security access standards. ID cards will be retained

during the period of release for designated NTEU

stewards.

Section 18

Campus E-Mail, Intranet and Internet Access

A. The Employer will establish and maintain at

Campuses a sufcient number of business centers

to permit system access as needed. Each business

center will be equipped with six (6) computing

platforms and the ability to print, scan and fax.

Through business centers and kiosks, employees

will have, at a minimum, access to the Employer’s

e-mail system, the Intranet and the Internet. In

addition, employees will also have access to any

other web-based applications authorized by their

5081 prole. Existing kiosks will be maintained by

the Employer.

B. Employees will be required to access the kiosks

and business centers during non-duty hours

such as lunch breaks and time before and after

work. No administrative time will be approved

to access e-mail and the Intranet through the

kiosks and business centers unless authorized by

other provisions of this Agreement. For example,

directly impacted employees, as dened in Article

19, may request administrative time to utilize the

kiosks and business centers under the provisions

of Article 19.

C. Upon request and if available, usage gures for

both the kiosks and the business centers will be

provided to National NTEU.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 11

Section 19

Restrooms

The Employer will ensure that space occupied by IRS

employees is in compliance with all governing building

codes at the time of occupancy. In addition, the

Employer will not impose unreasonable restrictions on

use of restroom facilities by employees.

Section 20

Workstations

A. Universal Workstation Size

1. Standard employee workstations will be forty-

eight (48) square feet each (6’x 8’).

2. Subject to negotiations in subsection 20E,

below, the universal workstation will include a

typical conguration of work surfaces, seating,

and storage.

3. Appeals employees, Taxpayer Advocate

employees, call site employees, campus

employees (in Accounts Management,

Submission Processing, Campus Exam AUR,

and Campus Collection), and TCOs will retain

currently assigned workstations/space unless

the Employer provides notice to the Union and

bargains to the extent required by law.

4. Where new workstations are slated for

installation, consistent with subsection 20E,

below, standard-sized (6’ x 8’) workstations

will be provided.

B. Unassigned Workstations

1. Unassigned workstations will be the Universal

Workstation size, will include a desk, chair

and access to data and communications and

will be available for reservation by employees

who meet the denition in subsection 20C

below.

2. The Employer is responsible for providing

employees who use unassigned workstations

with the capability to protect the privacy and

maintain the security of assigned work.

3. Unassigned workstations will be provided at a

ratio of not less than three (3) employees for

each workstation (3:1).

4. Higher ratios may be agreed upon through

modied national bargaining consistent with

Article 47, Section 5 of this Agreement.

C. Out of Ofce Employees

1. Fulltime employees who are either: designated

as frequent teleworkers; or who are out of

the ofce an average of eighty (80) hours

or more per month in four (4) of the last six

(6) months immediately preceding the date

of the Employer’s formal notice of proposed

space change, excluding December, will not

be assigned a workstation. Such employees

will be provided a lockable le cabinet (if

not already provided one as a result of their

telework status) which will be located at their

POD.

2. Time out of the ofce includes mobile (eld)

work, work at a Telework location and regular

days off (RDOs) but does not include any form

of leave. For the purposes of this subsection,

an RDO or full days out of the ofce on a

Maxiex schedule are counted as eight (8)

hours out of the ofce.

3. Mobile (eld) work is not considered Telework.

Mobile (eld) work consists of routine and

regular travel to perform work at customer or

other worksites that are not the employee’s

assigned POD or the approved Telework site.

4. An employee no longer meeting the criteria for

the out of ofce designation will be assigned

a workstation equal or similar to that of others

in his or her occupation in their assigned POD

within a reasonable time frame.

D. Employees may be asked by the Employer to

report time spent on mobile (eld) work on Form

3081 or by other electronic means.

E. Implementation

1. If the Employer decides to utilize 6’X8’

workstations, and/or unassigned workstations

at a ratio of (3:1), or proposes a higher ratio,

due to a decision to reduce, consolidate,

restack or repurpose work space, or increase

stafng or relocate an ofce - the Employer

will provide notice to NTEU pursuant to Article

47, Section 5 of this Agreement.

2. As part of the information provided pursuant to

Article 47, subsection 5E2 of this Agreement,

the Employer will also, at the time of such

notice, provide a proposed list of employees

who will utilize unassigned workstations

based on the formula in subsection above.

To the extent that additional employees are

included in the desk sharing calculation, the

Employer will supplement the list.

3. During bargaining conducted pursuant

to Article 47, Section 5, regarding the

implementation of 6’X8’ workstations and/or a

3:1 or higher ratio for unassigned workstations,

the Union may submit proposals regarding

the change (e.g., routing of telephone calls,

receiving telephone messages, reservation or

“buddy” system for unassigned workstations,

sufcient lockable storage space) unless the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

proposal involves a matter expressly covered

by this Agreement.

Section 21

Online Communication Tools

Employees may be required to use online

communication tools (e.g., meeting invites via

Outlook calendar, instant messaging) if management

determines the tool would be useful in performing their

duties. Employees using instant messaging may use all

of its features, including “available,” “busy” and “do not

disturb.” The “availability” feature of instant messaging

should show the employee’s current status. The “Do

Not Disturb” function may be used on a limited basis

(e.g., to complete a specic task). The Employer may

require employees to use webcams for individual or

group meetings, including training, where face-to-face

meetings are warranted but impractical. Management

has determined that these online communication tools

will not be used as a method by which to monitor/

track employees, measure productivity, or act as a

time and attendance tool. In addition, employees will

be provided with privacy background options to use at

their discretion. Employees will not be required to use

any online communication tool until appropriate training

has been provided. Nothing in this provision waives

the Union’s right to bargain over new technology when

required by law, rule, or regulation.

Article 12

Section 1 Applicability

This Article is intended to be interpreted and applied

in a manner consistent with 5 U.S.C. Chapter 43, 5

C.F.R. Part 430 and 5 U.S.C § 9508.

Section 2

Denitions

A. Annual Appraisal/Rating of Record – a written

record of the appraisal of each critical job

element and the overall summary performance

rating. Annual ratings are prescheduled ratings

of record and are generally issued once a year.

Ratings of record are the ofcial documentation

for personnel actions such as within–grade

increases, career ladder promotions, successful

completion of a probationary period, reductions

in force, and adverse performance-based actions,

absent acceptable substitutes in accordance with

Government–wide regulations. These are based

upon summary level ratings, i.e., an overall rating

of performance.

B. Appraisal – the act or process of reviewing and

evaluating the performance of an employee

against the described performance standard(s).

C. Appraisal Period – the established period of time

for which performance will be reviewed and a

rating of record will be prepared.

D. Critical Job Element (CJE) – a work assignment

or responsibility that must be done successfully in

order for the organization to complete its mission.

It is of such importance that unacceptable

performance on the element would result in

a determination that an employee’s overall

performance is unacceptable. Such elements may

only be used to measure performance that can be

measured and controlled at the individual level.

E. Critical Job Element Weighting – a percentage

“weight” assigned to a CJE which represents the

relative impact of the CJE rating on the overall

summary performance rating.

F. Departure Appraisal – a performance appraisal

prepared when either the supervisor or employee

moves from a permanent or temporary assignment

to another permanent or temporary assignment.

The employee’s performance must have been

observed under a signed performance plan for at

least sixty (60) days to be ratable.

G. Evaluative Recordation – a supervisor’s record

of indications of performance which forms

the foundation for employee development,

performance improvement, and/or a rating of

record, which may have an impact on personnel

actions affecting the employee, including the

written results of workload or progress reviews.

In the case of a monitored contact, the evaluative

recordation is the written record of the contact,

not the audio or visual recording. Evaluative

recordation also include progress reviews as

dened in subsection 2K below. However, with the

exception of employees covered by MEPS, in no

case will the Employer use measures of program

effectiveness to evaluate or appraise an individual

employee.

H. Merit Promotion Appraisal (MPA) – an appraisal

prepared for an employee applying for a position

where the employee does not have any rating of

record or MPA as of the closing date of the vacancy

announcement (e.g., newly hired employee

who has met the minimum appraisal period

requirements). This merit promotion appraisal is

to be used for all merit promotion announcements

until the employee receives a rating of record.

I. Performance Appraisal – the Employer’s written

assessment of an employee’s work performance

for purposes of all personnel actions, including,

for example, ratings of record, annual appraisals,

Performance Appraisal

Systems

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

departure appraisals, merit promotion appraisals,

and revalidated appraisals.

J. Performance Aspect – a portion of the critical job

element.

K. Performance Plan – the document that

communicates to the employee what performance

is expected in the job and what the employee

will be rated against for performance appraisal

purposes for the employee’s appraisal period.

The performance plan is the assigned CJEs,

performance aspects, and the Retention Standard

for the Fair and Equitable Treatment of Taxpayers.

L. Performance Standards – the expressed measure

of the level of achievement for each performance

aspect established by the Employer for the duties

and responsibilities of a position or group of

positions.

M. Progress Review – a review of an employee’s

work based on the supervisor’s observation

of measurable behaviors related to the critical

job elements and performance standards of a

position. All employees will receive at least one (1)

progress review, if not more, as part of an annual

evaluation process, usually about six (6) months

before the end of the rating period. However, with

the exception of employees covered by MEPs,

in no case will the Employer use measures of

program effectiveness to evaluate or appraise an

individual employee.

N. Quantity Measures – Quantity measures consist

of outcome-neutral production and resource

data that does not contain information regarding

the tax enforcement result reached in any case

that involves particular taxpayers. Examples of

quantity measures include, but are not limited to:

(1) cases started; (2) cases closed; (3) work items

completed; (4) customer education, assistance,

and outreach efforts completed; (5) time per case;

(6) direct examination time out of ofce time; (7)

cycle time; (8) number or percentage of overage

cases; (9) inventory information; (10) toll-free level

of access; and (11) talk time.

O. Records of Tax Enforcement Results – records

of tax enforcement results are data, statistics,

compilations of information or other numerical or

quantitative recordations of the tax enforcement

results reached in one or more cases, but do not

include tax enforcement results of individual cases

when used to determine whether an employee

exercised appropriate judgment in pursuing

enforcement of the tax laws based upon a review

of the employee’s work on that individual case.

P. Retention Standard – indicates the level of

performance necessary to be retained in a

position. The Employer has determined that

retention standards are equivalent to CJEs,

except retention standards are written only at the

“met” level.

Q. Revalidated Appraisal – an appraisal for a journey

level or above employee in at least the second

year of their position who receives a rating of

record for the current appraisal period that is

identical to the rating of record received for the

previous period. Identical, in this regard, means

the ratings for all aspects and CJEs remain the

same as the previous rating. Appraisals may be

revalidated indenitely.

R. Tax Enforcement Results – tax enforcement

results are the outcome produced by an IRS

employee’s exercise of judgment in recommending

or determining whether or how the IRS should

pursue enforcement of the tax laws. Examples of

tax enforcement results include a lien led, a levy

served, a seizure executed, the amount assessed,

the amount collected, and a fraud referral. Tax

enforcement results do not include quantity

measures and data derived from a quality review

or from a review of an employee’s or a work unit’s

work on a case, such as the number or percentage

of cases in which correct examination adjustments

were proposed or appropriate lien determinations

were made.

Section 3

Critical Job Elements and Performance Standards

A. The Employer has determined the following:

1. pursuant to 5 U.S.C. §§ 9508 and 4302,

performance standards must, to the maximum

extent feasible, permit the accurate evaluation

of job performance on the basis of objective

criteria related to the positions in question;

2. to the maximum extent feasible, performance

standards must be specic, observable and

measurable;

3. the performance standard, through its

description of the goal in terms of quality,

efciency, or timeliness, must provide a clear

means of assessing whether objectives have

been met; and

4. it will not use critical job elements and

performance standards that impose absolute

or unreasonable standards unless authorized

by law.

B. Forced Distribution

The Employer has determined that it will not

prescribe a distribution of levels of ratings for

employees covered by this Agreement.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

C. New Rating Levels

The Employer has determined to write critical job

elements and performance standards at the fully

successful level and at a level above and at a level

below the fully successful level. The Union will be

afforded the opportunity to bargain impact and

implementation before new critical job elements

and performance standards go into effect.

Section 4

Performance Appraisals

In accordance with 5 C.F.R § 430.208 (a)(1), (h) a

rating of record shall be based only on the evaluation

of actual job performance for the designated appraisal

period. Each rating of record shall cover a specied

appraisal period.

A. 1. Employees will receive performance appraisals

annually using Form 6850-BU. Annual ratings will

be issued on a monthly basis between October

and June. The ending date for an employee’s

annual rating period shall be based on a month

determined by the last digit of the employee’s

Social Security Number (SSN) (Exhibit 12–1).

2. For employees assigned to measured

performance plans, annual ratings will be issued

on a quarterly basis by January 31, April 30, and

October 31 based on Social Security Number

(e.g., appraisals through December 31 are due

January 31). The ending date for an employee’s

annual rating period shall be based on the last

digit of the employee’s Social Security Number

(SSN) (Exhibit 12–2).

3. If an employee changes from one (1) permanent

position to another during the last sixty (60) days

of the appraisal year, the departure appraisal

becomes the rating of record for the appraisal

period.

4. The Employer has determined the following:

(a) if the supervisor permanently departs their

position, a departure appraisal must be

prepared for all employees reporting to

that supervisor that have met the minimum

appraisal period for their position. The

new supervisor will then use the departure

appraisal as appropriate in preparing a

rating of record when the employee’s

appraisal period ends;

(b) if the supervisor permanently departs their

position during the last sixty (60) days of

the employee’s rating period, the departure

appraisal becomes the rating of record;

a position during the last sixty (60) days

of the employee’s appraisal period, that

supervisor will be responsible for preparing

the rating of record; and

(d) a departure appraisal may be used as the

employee’s mid-year progress review if it is

received by the employee at the mid-year

point (between the 5th and 7th months) of

their rating period,

5. A departure appraisal that does not become

a rating of record constitutes a recordation

and cannot be grieved until used in an annual

rating unless the departure appraisal is used

to disadvantage the employee (e.g., deny an

overtime opportunity, or suspend Telework or

AWS).

6. The Employer has determined that when a

rating of record cannot be prepared at the

time specied in the plan because the 60-

day minimum appraisal period has not been

met, the appraisal period shall be extended

for the amount of time necessary to meet

a reasonable minimum appraisal period

at which time a rating of record shall be

prepared. The employee’s existing rating of

record will be used as the next annual rating

of record until the new appraisal is prepared.

The annual rating period date will remain

as established regardless of within-grade

increases, promotions, and any other actions

whether temporary or permanent.

7. The Employer has determined that the

employee will use their rating of record

prepared in accordance with this Article for

merit promotion as described in Article 13. If

the employee does not have a rating of record

for the current appraisal period, the employee

will use their most recently completed rating of

record prepared within the last four (4) years

for merit promotion purposes. The procedures

for using ratings of records in other personnel

actions may be found in other Articles of this

Agreement (e.g., RIF, Article 19, subsection

6B).

8. In the event that the employee has no previous

rating of record, the supervisor or designee

will, upon request, prepare a merit promotion

appraisal on Form 6850-BU as long as the

employee has served at least sixty (60) days

on a performance plan. This merit promotion

appraisal is to be used for merit promotion

purposes until the employee receives a rating

of record.

9. For employees in career ladder positions

beginning at the GS-4 level or higher, who are

new to Federal employment and their annual

appraisal is due prior to the completion of six

(6) months of service with the IRS and the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

supervisor is prepared to issue a rating of

record of minimally successful, the Employer

has determined that the supervisor will extend

the rating period to permit the employee to

complete six (6) months of service. Thereafter,

the employee will be evaluated in accordance

with Exhibits 12-1 and 12-2 of this Article.

B. 1. The Employer has determined that annual ratings

of record and merit promotion appraisals will

be prepared and recommended by employees’

immediate supervisors of record (those who

are immediately responsible for the employees’

work and who assign, review, and evaluate the

employees’ work). The Employer has determined

that bargaining unit employees (e.g., Leads) may

report to a supervisor what they have observed/

reviewed involving the performance of workload

assigned to the employees of their work group.

However, since bargaining unit employees do not

have access to performance data (e.g., EPFs),

such employees will not prepare or recommend

any part of an appraisal unless the conditions

in subsection 4B4 are met regarding acting

supervisors.

2. Ratings of record will be issued within thirty

(30) days of the end of the month in which the

appraisal is due. Upon request, the Employer will

provide the local affected Chapter a list showing

the names and locations of the employees whose

annual ratings are overdue by more than sixty

(60) days.

3. The Employer has determined that in a

competitive action, if the immediate supervisor

of record preparing the appraisal to be used in

ranking the applicants is to be considered for a

vacant position for which the employee is also

being considered, the appraisal will be made by

the next higher-level supervisor.

4. The Employer has determined that in the event

that the immediate supervisor is an acting

supervisor, that is, a bargaining unit employee

who has been designated to act as a supervisor,

but who has not been acting in a managerial

capacity for sixty (60) days or more, the appraisal

will be made by the next higher-level supervisor.

5. Annual ratings of record when used will reect

the employee’s performance for the full appraisal

period unless the information necessary to

make such an appraisal is not available. The

employee’s current annual appraisal will not

reect performance between the end of the

month in which the employee’s current appraisal

period ended to when the appraisal was given to

the employee. Ratings for periods of time which

are less than the full appraisal period will be so

noted. However, annual ratings/ratings of record

must be postponed or delayed as required in 5

C.F.R. § Parts 430 and 531.

6. During the nal thirty (30) days of an employee’s

annual appraisal period (or as otherwise agreed

upon), the employee may prepare a written

self-assessment on a form to be provided by

the Employer to submit for their supervisor’s

consideration. Subject to the right to assign

work, any employee who chooses to prepare

such assessment shall be granted a reasonable

amount of administrative time, not to exceed

four (4) hours to do so, and shall submit that

self-assessment to their immediate supervisor

by no later than the last workday of their annual

appraisal period. The self–assessment will be

limited to four (4) pages in length. Employees

who wish to do self–assessments will be given

appropriate guidance on how to write self–

assessments.

(a) The Employer will maintain a Web–based

tutorial (as well as a comparable paper–

based version for employees who do not

have access to the Employer’s Intranet) to

help employees prepare self–assessment

of their performance.

(b) Employees will be afforded a one–time

opportunity to complete the tutorial on

administrative time, at an appropriate

time to be determined by their immediate

supervisor. However, employees may take

the tutorial any number of times on their

own time.

7. If the supervisor rejects an employee’s self–

assessment, the supervisor or designee will

meet with the employee and explain their

reason.

8. (a) In addition to the appraisals that are

due based on the above requirements, an

employee may request that another appraisal

for merit promotion purposes be prepared if it

has been more than 180 days since their last

annual rating, they are applying for a position,

and they have received a midyear progress

review that indicates that the employee is

performing at an overall rating level one level

higher (e.g., Exceeds Fully Successful versus

Fully Successful).

(b) If the above conditions are met, an

appraisal for merit promotion purposes will

be prepared if the current appraisal is to be

used in a competitive action and is not valid

and indicative of performance. This appraisal

does not become the rating of record for the

employee and will be used for merit promotion

until the next rating of record is issued.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

C. Performance appraisals will be made in a fair

and objective manner. They will measure actual

work performance in relation to the performance

requirements of the positions to which employees

are assigned and will be based on a reasonable

and representative sample of the employee’s

work.

1. In selecting cases for review, the Employer

will select a reasonable and representative

sample of the employee’s work.

2. Where work is selected as part of a targeted

review, the supervisor must select other

non-targeted work in order to achieve an

appropriately balanced and representative

sample. The Employer will supplement the

sample with a reasonable amount of work if

submitted by the employee.

3. Where an annual appraisal is based on

reviews of a limited number of cases and

some of the cases were targeted for selection,

the Employer will be obligated to justify that

the mix of cases reviewed constitutes a

reasonable and representative sample of the

work of the employee.

D. An employee will be advised each time an

appraisal is used in a personnel action, and the

employee will be provided a copy upon request.

E. Performance appraisals will provide for the uniform

treatment of all employees in a Division with

identical elements and performance standards

and with similar working conditions, with particular

attention to employees performing the same job

in the same work unit. Emphasis on the work

unit does not lessen the Employer’s obligation to

provide uniformity at the Divisional level.

F. Supervisors or designees will discuss employees’

annual or revalidated appraisals at the time such

appraisals are issued to employees.

G. Employees may make written comments

concerning any disagreement with an annual or

revalidated appraisal within fteen (15) workdays

of issuance. In the case of any appraisal which will

be used in a pending competitive action, written

comments concerning disagreements must be

submitted within three (3) workdays of issuance.

Such comments will be attached to and become

part of the appraisal.

H. The Employer has determined that within the

time frame provided in subsection 4G, above,

employees will be provided with a reasonable

amount of administrative time, not to exceed

four (4) hours, to prepare written comments

concerning any performance appraisal that

becomes the employee’s rating of record. Such

comments will be attached to and become part

of the appraisal and maintained as part of the

employee’s performance folder (EPF). Failure to

rebut does not indicate employee agreement with

the appraisal. Similarly, failure by the supervisor

to comment on the employee’s rebuttal does

not indicate agreement with the employee’s

comments. It is not necessary or appropriate for a

supervisor to prepare additional remarks regarding

the employee’s comments in that the appraisal

constitutes the Employer’s stated position.

I. An employee’s initials on a performance appraisal,

where the signature is provided for, indicates

only that the performance appraisal has been

received, not an employee’s agreement with the

performance appraisal.

J. 1. The Employer has determined that only time

spent performing work related to an employee’s

critical job elements and performance standards

will be considered in performance appraisals.

Authorized time spent performing collateral duties

and Union representational functions will not be

considered as a negative factor when evaluating

any critical job elements. For example, if a Union

representative has spent thirty percent (30%)

of a work period on ofcial time, annual leave,

LWOP, or performing Union duties, this fact will

be considered in the application of expected

performance standards. Additionally, if an

employee is performing collateral duties or Union

representational functions that result in frequent

interruptions of normal work, such factors will

be taken into account when evaluating the

employee.

2. The Employer has determined that a Union

representative working full-time on Union

duties will receive an annual, revalidated,

or merit promotion appraisal, provided the

Union representative has worked enough

time to be rated, i.e., performed at least 120

hours of ratable work in an evaluation year.

A Union representative who has performed

fewer than 120 hours of ratable work in

an evaluation year will be marked as “Not

Ratable” (NR). While the parties anticipate

that some Union representatives may perform

representational duties on a full-time basis,

they also want to maximize the opportunity for

those representatives to perform IRS work.

Consequently, each year, these representatives

and their supervisors will meet to attempt to

identify ways to assign them at least 120 hours

of work, which can be performed in a manner

consistent with their representational duties. For

example, the appraisal could be based upon

working an amount of time equal to that which

would meet the center learning curve for the

position held by the Union representative or the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

performance of tasks, projects, cases, or other

work products/activities which are included in

the employee’s position description, are ratable

under one (1) or more critical job elements and

are completed on direct time as dened by the

Employer. If the steward performs the duties

of their position on overtime during the rating

period, that time will count toward the 120-hour

requirement if the Employer deems the overtime

work to be ratable. If the supervisor and steward

cannot agree upon what constitutes 120 hours

of ratable time, the steward will need to meet

the sixty (60) day minimum appraisal period to

receive a rating of record.

K. In the application of performance standards to

individual employees, the Employer will take into

account mitigating factors such as availability of

resources, lack of training, mix of work, collateral

duties, or frequent authorized interruptions of

normal work duties.

L. The process of monitoring performance is

ongoing. Therefore, the Employer will counsel

employees in relation to their overall performance

rating on an as needed basis. Such counseling

will normally take place when a supervisor notices

a decrease in performance, dened as a drop

the average CJE score and include advice or

recommendations on better communicating job

requirements and providing additional coaching,

monitoring, mentoring, and other developmental

activities, as appropriate, to help improve

employee performance. until the employee shows

improvement. Special emphasis should be given

to those cases when an employee’s performance

indicates a decrease in the overall rating (e.g.,

exceeds fully successful to fully successful).

Written feedback will not be the sole means to

deliver counseling. Feedback will also be provided

by oral communication between the employee and

the supervisor.

M. In disciplinary actions, performance appraisals, if

used to support the actions, may be challenged

only in the grievance procedure provided for by

this Agreement. In adverse actions or actions

taken for unacceptable performance, performance

appraisals, if used to support the actions, may be

challenged in the grievance procedure or statutory

appeals procedure.

N. All scored performance appraisals must contain

a written narrative justication for each score

given beyond simply stating that the performance

standards have been met. Normally, this narrative

need not exceed two (2) single–spaced typed

pages. If no justication is available due to a lack

of opportunity to perform in that element or to

be observed performing in that element, a “Not

Applicable” (NA) will be awarded in lieu of any

score. However, if the supervisor decides to award

a “4” or “5” in an element and that same score

or a lower score was awarded the prior year, no

narrative will be required. In these instances, the

employee may prepare a narrative summary for

that element in the same manner as provided in

subsection 4B6 above.

1. If the Employer determines that a journey

level or above employee in at least the second

year of their position would receive a rating

of record for the current appraisal period

identical to the rating of record received for the

previous period, the Employer may revalidate

that the most recent rating of record is valid

for performance in the current appraisal

period. At least ve (5) workdays prior to this

revalidation, the employee will be advised by

the Employer of the decision. While there is no

narrative summary required for revalidation,

the supervisor or designee will still conduct a

performance discussion with the employee.

In these instances, the employee may prepare

a narrative summary or self–assessment as

provided in subsection 4B6, above, and it will

be attached to the revalidated evaluation for

all purposes. If the supervisor objects to its

accuracy, the supervisor may prepare their

own full evaluation with narrative. The lack of

a full evaluation in response does not indicate

the supervisor agrees with the employee’s

self-assessment.

2. The Employer has determined that an

employee’s annual appraisal can be

revalidated as many times as the supervisor

determines that the appraisal is still

accurate and reects the employee’s current

performance.

3. Explanations or other notes will not be added

to the revalidated appraisal with the exception

of 4N4 below. If the supervisor wishes to

change the narrative of the existing appraisal,

a new appraisal must be prepared.

4. However, if the revalidated appraisal is to

be used for merit promotion, the supervisor

or designee must prepare a narrative for

each critical job element that does not have

a narrative describing the performance in the

appraisal period covered by the rating.

O. The fact that an employee assumes new tasks,

receives new critical job elements, changes

positions, is a trainee, and/or gets promoted to a

new position does not create a presumption that

their performance is only “fully successful.” Rather,

an employee’s performance rating will be based

strictly on their performance against those critical

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

job elements that apply during the appropriate

performance rating period.

Section 5

Rating Scale

A. The Employer has determined that annual

appraisals will be made on Form 6850-BU and

will consist of ratings of “5”, “4”, “3”, “2”, “1” or

N/A, on each critical job element. The ratings and

denitions, which were established and determined

by the Employer, are dened as follows:

1. Outstanding: “5” exceeds all performance

aspects/standards as appropriate for the

critical job element;

2. Exceeds Fully Successful: “4” exceeds more

than half (1/2) of the performance aspects/

standards as appropriate for the critical job

element and meets the other performance

aspects/standards as appropriate;

3. Fully Successful: “3” meets all of the performance

aspects/standards as appropriate for the critical

job element;

4. Minimally Successful: “2” fails one (1)

performance aspect/standards as appropriate

for the critical job element;

5. Unacceptable: “1” fails two (2) or more

performance aspects/standards as

appropriate for the critical job element; and

6. NA (Not Applicable): performance of the

duties/responsibilities reected by the critical

job elements and performance standards has

not been observed/reviewed.

B. Each performance appraisal will include an overall

summary rating, established and determined by

the Employer.

1. Outstanding: employee is rated Outstanding

in more than half (1/2) of the critical job

elements and exceeded in the other critical

job elements.

2. Exceeds Fully Successful: employee is rated

Exceeds Fully Successful or above in more

than half (1/2) of the critical job elements

and Fully Successful in the other critical job

elements;

3. Fully Successful: employee is rated Fully

Successful or above in all of the critical job

elements;

4. Minimally Successful: employee is rated

Minimally Successful in one (1) or more

critical job elements but not Unacceptable in

any critical job elements; and

5. Unacceptable: employee is rated Unacceptable

in one (1) or more critical job elements.

6. Not Ratable (NR): Employee’s performance

has not been observed for a minimum of sixty

(60) days during the appraisal period or the

employee has not received a performance

plan for a minimum of sixty (60) days. The NR

designation only indicates that the employee

was not ratable for the current appraisal

period and it is not a rating of record.

C. Retention standard(s) will be rated by the Employer

as follows:

1. Met;

2. Not Met; or

3. Not Applicable (performance of the duties/

responsibilities reected by the retention

standard were not observed).

D. In accordance with law, rule and regulation, the

Employer will provide the following reports to the

Union at the national level by October 1 of each

year:

1. a report comparing the average CJE scores

for the twenty (20) largest occupations during

the last appraisal year to the average CJE

scores for the previous appraisal year;

2. a report indicating the average CJE score by

group for the appraisal year just completed;

and

3. a report by Division for the twenty (20) largest

occupations showing the distribution of

appraisal rating levels by RNOGAD category

and number of employees in that category.

Section 6

Receipt and Notice of Critical Job Elements and

Retention Standards

A. The Employer has determined that rst line

supervisors will meet with their employees once

every twelve (12) months to discuss new or revised

critical job elements and standards; however, if

the critical job elements have not changed, the

supervisor need not meet with journey level and

above employees but will communicate that the

critical job elements will remain the same for that

rating period. These meetings can occur as a

group meeting (that is, more than one, or all of the

employees, and the supervisor or designee), or as

a one-on-one session between an employee and

the supervisor or designee. The type of meeting

will be decided on a case-by-case basis by the

supervisor. Each Union Chapter whose bargaining

unit employees are attending the meeting will

be provided reasonable notication and an

opportunity to attend the meeting in accordance

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

with the provisions of Article 9. The purpose of

these meetings or sessions will be to clarify any

questions that the employees have concerning

their critical job elements and standards (for

example, explanations or examples of what

employees must do to perform at the levels above

fully successful).

B. In no event will employees be held accountable

or responsible for their critical job elements

and standards until they are received by the

employees. All aspects of all standards, including

numerical standards, procedures, or requirements,

referenced in the critical job elements and

standards will be communicated to affected

employees at the time the employees receive

their critical job elements and standards. When an

employee is expected to meet a numerical standard

that is different from that referenced above, that

difference will be communicated in writing. A

receipt will be obtained for substantive changes to

critical job elements and standards, for example,

changes in numbers for organization, function,

and program (OFP) codes, changes in written time

deadlines, or substantive changes in other written

standards. This receipt will identify the changes as

well as the effective date of those changes. Each

critical job element and each aspect of the element

will be numbered and/or lettered for identication

purposes. The Employer will inform the employee,

at the time the critical job elements and standards

are communicated, whether aspects of any critical

job elements are to be accorded different weights.

All changes in working procedures must be

communicated to employees before they can be

charged with errors. If instructions were previously

in writing, the Employer will issue new written

instructions as soon as possible. The Employer

has the responsibility of proving that the critical

job elements and standards were received by the

employees.

C. Employees will initial and date a receipt for the

critical job elements and standards to show

when they were received and discussed with

the employee. In accordance with 5 C.F.R. §

430.204(b)(1), after initial issuance of critical job

elements and standards, the critical job elements

and standards will be reissued annually, normally

within thirty (30) days of the beginning of the

appraisal period. The Employer has determined

that critical job elements and standards will be

based on the requirements of the employee’s

position. Employees will be evaluated based on

a comparison of performance with the standards

established for the appraisal period. In addition,

for employees covered by the Employer’s general

performance plans, each time an employee is

assigned to a new position, the Employer will

communicate the specic critical job elements

and performance standards of the position that

will apply to the employee. A journey level or

above employee must initial and date a receipt

even if an annual meeting is not held consistent

with subsection 6A. Initialing does not mean the

employee agrees with the Employer established

critical job elements and standards. This receipt

will be maintained by the Employer and will be

available to the employees upon request.

D. Employees permanently assigned to a new

position description, new positions, or work units

with different critical job elements and standards,

will be given a copy of those and an opportunity

to discuss them with the Employer. The Union

will be invited to attend these meetings. Union

representatives will receive copies at least two

(2) workdays in advance of the employees.

Employees will be provided time at the beginning

of the meetings to read their critical job elements

and standards.

E. Questions left unanswered during the meetings

referenced above will normally be responded to

within one (1) week of the end of the meeting.

Answers to questions raised by or of interest to the

entire group will be communicated to the group.

F. Pursuant to 5 C.F.R. § Part 430, when employees

are detailed or temporarily promoted and the

assignment is expected to last sixty (60) days or

more, the Employer will provide the employees

with critical job elements and performance

standards as soon as possible (no later than thirty

(30) days from the beginning of the assignment).

The employees will be rated on the critical job

elements and performance standards for the

assignment. These ratings will be considered in

deriving the employee’s next rating of record.

Section 7

New and Revised Critical Elements and

Performance Standards

A. As part of the monthly notice procedure in Article

47, subsection 2A, National NTEU will be provided

copies of critical job elements and performance

standards that are new or revised.

B. If a more than de minimis change occurs to

the CJEs or standards, or to the performance

expectations needed to meet a particular standard,

the Union will be afforded an opportunity to bargain

impact and implementation before the critical job

elements, standards or performance expectations

are put into effect. A request to negotiate must

be submitted within fteen (15) days of receipt

of the new or revised standards or performance

expectations. Subsequent to implementation,

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

employees will be responsible for the elements

and standards when received.

C. If deletions are made for any reason in critical job

elements, performance standards, or the aspects

that make up the critical job elements, the Union

will be notied, as well as the affected employee(s),

but the change will take effect immediately.

Section 8

Use of Statistics

A. The use of statistics by the Employer for the

purpose of rating critical job elements will be

in accordance with 26 C.F.R. § Part 801.The

provisions of 26 C.F.R. § Part 801 may be found

in Appendix I to this Agreement and were placed

there for informational purposes only.

B. The Employer has determined that it will not use

records of tax enforcement results to evaluate

employees or to impose or suggest production

quotas or goals on employees. Rather, employees

will be evaluated according to their CJEs and

performance standards or such other performance

criteria as may be established for their positions.

Employees who are responsible for exercising

judgment with respect to tax enforcement results

in cases concerning one or more taxpayers may

be evaluated on work done on such cases only

in the context of their CJEs and performance

standards.

C. The Employer has determined that performance

measures based in whole or in part on quantity

measures will not be used to evaluate the

performance of any employee who is responsible

for exercising judgment with respect to tax

enforcement results.

Section 9

A. Evaluative Recordations

The Employer has determined that an evaluative

recordation will be furnished to an employee within

fteen (15) workdays of the time the supervisor becomes

aware, or should have been aware, of the event which

it addresses. If furnished after that time, it may not be

used by the Employer to evaluate performance. Any

material which may have an adverse effect on an

employee’s appraisal, the maintenance of which is not

required by the IRM system and which is not shared

with the employee, shall be removed and destroyed.

Telephone monitoring evaluative recordation will be

conducted in accordance with subsection 9B below.

B. Contact Recording and Monitored Contacts

1. Evaluative recordation arising from monitored

contacts or contact recordings will be the

written feedback provided by the Employer,

not the actual recording. In the case of a

recorded contact, the employee may listen to

the recording and rebut in writing (consistent

with subsection 9C1 of this Article) the

Employer’s assessment of the contact. In

the event the evaluative recordation shows

that the manager found fault with a recorded

conversation, the manager will provide to the

employee a screen shot of all other calls that

were reviewed (listened to) by the manager,

but not evaluated, on that day. Recordings of

contacts that remain in dispute after rebuttal

and discussion, along with any other recorded

contacts that were reviewed on the same day

as the disputed recordation, will be retained

by the Employer (consistent with subsection

9C of this Article) until the performance

appraisal is issued and any resulting litigation

is resolved. If a copy of the recorded contacts

described above was not retained, and there is

an unresolved disagreement, the recordation

with which the Employer found fault may not

be used by the Employer. Upon request,

an employee will be allowed to listen to any

recording.

2. If the employee provided incorrect information

to a taxpayer, the Employer will inform the

employee as soon as possible. In all other

instances, the evaluative recordation will be

shared with the employee within fteen (15)

workdays of when the call was received by

IRS or the contact was made with the IRS.

C. 1.The Employer has determined that it will grant the

employee a reasonable amount of administrative

time to make written comments concerning any

disagreement with an evaluative recordation or

other review document at any time prior to its use

in a performance appraisal or personnel action.

Such comments will be attached to and become a

part of the evaluative recordation or other review

document. The supervisor will determine the

appropriate time for the employee to prepare the

written response based on workload demands.

This time will be scheduled no later than three

(3) workdays after the receipt of the request for

administrative time.

2. Where a manager has notied the employee

via a formal evaluative recordation within fteen

(15) workdays of the recorded conversation

that they have found fault with a particular

conversation and if the employee fails to indicate

disagreement with the manager’s judgment prior

to the time the contact recordings described in

subparagraph 9B1, above, are deleted (which

will not be sooner than forty (40) calendar days

after the contact with the taxpayer was recorded),

the formal evaluative recordation may still be

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

used to evaluate the employee. The employee’s

disagreement with the manager’s assessment

must be in writing (for example, it could take the

form of a written rebuttal, an email or some other

writing), or it may be contained in a grievance

consistent with Section 9C4 below.

3. At the time a recordation is provided to an

employee, the manager will remind the employee

that the record of the taxpayer contact is normally

maintained for approximately forty (40) days and

that if the employee fails to indicate disagreement

through rebuttal and discussion prior to the time

the recording of the taxpayer contact is deleted,

the recordation may still be used to evaluate the

employee.

4. Evaluative recordation are not considered

ratings of record and therefore are not grievable

until used in an annual rating of record unless

the recordation is used to disadvantage the

employee (e.g., deny an overtime opportunity or

suspend Telework or AWS).

D. When a review of a particular employee’s work

performance is specically made by a supervisor

above the employee’s immediate (or rst line)

supervisor, and that review produces any negative

feedback with respect to that particular employee’s

performance, the procedural requirements

set forth in subsections 9A, 9B and 9C apply.

Wherever possible, the employee will be given

the opportunity to meet and/or discuss the matter

with the higher–level supervisor who provided the

evaluative comments.

Section 10

Reopener

If the Employer decides to implement any new system

of critical job elements and performance standards,

including retention standards and/or performance

standards, during the life of this Agreement either

party may reopen this Article.

Section 11

The parties recognize that automation technologies

have enabled some information that is presently stored

in paper-based systems to be stored in other systems.

If the Employer elects to change its method of storing

any information during the term of this Agreement, the

Employer may reopen this Section at the national level

under the provisions of Article 47 of this Agreement.

Section 12

Embedded Quality Review System (EQRS)

The use of Embedded Quality data must conform to all

provisions of this Article. Furthermore, the Employer

has determined the following:

A. 1. Employees will be evaluated on the performance

of their CJEs. The Employer will not use

quantitative EQRS data (i.e., percentages) as the

sole basis for performance ratings in each or any

critical element. At a minimum, a supervisor may

not substantiate an appraisal score in a CJE or

an aspect only by referring to the total number of

errors or “yes” or “no” percentages.

2. Supervisors must look at other performance

documentation and include such sources in the

appraisal. Furthermore, where EQ numerical

percentages are used to evaluate employees,

the Employer will carry the burden of proof

in any grievance or arbitration hearing to

demonstrate that the cases selected for review

are a reasonable and representative sample of

all assigned work of the employee.

3. Where the EQ analysis includes a measure

of timeliness expressed in calendar days, the

Employer has determined that any error identied

against the measure will not be charged against

the employee in an annual appraisal unless

the employee also missed the deadline when it

is expressed in their workdays. For example, if

the EQ standard requires an action within ten

(10) calendar days and failure to take action in

that time frame is considered failure to meet the

standard, an error will not be held against the

employee in the annual appraisal unless the

employee also failed to take action within ten (10)

days of work for that employee. For the purposes

of this provision, a “workday of the employee”

excludes Federal Holidays, weekend days, AWS

regular days off (RDO), including full days off in a

Maxiex schedule, and days when the employee

is on approved leave.

B. Managers and supervisors will not use EQRS

data to compare one employee to another, or to

suggest that one employee’s error rate is too high

compared to others in the unit or organization.

C. Non-quantitative data gathered from reviews

completed in EQRS may be relied upon for

the basis of a mid-year or annual appraisal.

However, supervisors will consider all factors (not

just EQRS case reviews) to provide a fair and

accurate assessment of the employee’s overall

performance throughout the rating period.

D. Supervisors will have the authority to conclude

that an employee’s performance on a particular

case or attribute was acceptable even though a

time frame, guideline, or attribute may not have

been met.

E. The Employer will conduct a biannual assessment

of existing EQRS attributes and results, at the

national program level, to assess the clarity of

existing denitions, and to identify systemic barriers

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

to functional program performance. EQRS quality

assurance measures with results below seventy-

ve percent (75%) will be analyzed to identify

causes, corrections, impacts, and the Employer

will conduct a causal analysis. Changes, corrective

actions, and other procedures implemented that

impact the attribute(s) at issue will be monitored

quarterly. The Employer will share this information

with National NTEU annually.

F. The Employer will provide NTEU with quarterly

National EQRS reports (covering the prior six (6)

months) on each of the attributes for each EQRS

system in use.

G. The Employer will hold an EQRS Summit (or focus

group) biannually at the operating unit level (e.g.

Accounts Management, Campus, Collection, and

Campus Examination/AUR) in every operating

unit that uses the EQRS system. These EQRS

Summits will include input from employees and

managers or supervisors who use the EQRS

system. Four (4) bargaining unit employees will

be chosen by National NTEU to represent the

Union at each summit. The Summits will be held

telephonically or by electronic means, at the

Employer’s discretion. National NTEU will receive

a telephonic or electronic brieng on the results

of the Summit and any decisions made by the

Employer.

Section 13

Measured Employees Performance System

(MEPS)

A. Measured Employees Performance System

(MEPS) provides information for the evaluation of

GS-08 and below employees who are measured

in either quality and/or efciency under Numerical

Performance Standards.

B. For purposes of this Agreement, a “measured

employee” is an employee who may or may

not receive a “measured appraisal,” depending

on whether or not certain criteria (described

below) are met; and a “measured appraisal” is

an appraisal derived, in part, from systemically

computed “Quality and/or Efciency” ratings by

MEPS. The Employer has determined that an

unmeasured rating will be issued if the supervisor

decides that the systemically computed measured

rating is not valid and indicative of the employee’s

performance.

Section 14

Numerical Performance Standards for Measured

Employees

The parties recognize that the work performed within

the Submission Processing function, and other

portions of a campus designated by the parties,

requires specic understanding and procedures as

identied below:

A. Performance standards for measured employees

are set by the Employer pursuant to 5 U.S.C. §

4302 and Section 3 of this Article.

B. Quality performance standards are set for each

operation, function (OF) (parent) at the National

level, and efciency performance standards are

set for each operation, function, program (OFP)

code, at the campus (local) level and are set by

the Employer in the manner described in IRM

3.43.405.

C. The local Chapter will be provided with proposed

changes to performance standards at least two (2)

weeks in advance of their proposed implementation

date pursuant to Section 19B and will be afforded

an opportunity to discuss them with the Employer

before the employee group meetings described

below.

D. Meetings between the Union and the Employer

relating to changes in performance standards

will be held at the Department level. The Union

may bring up to three (3) representatives to these

meetings. Ofcial time for the meetings will be

granted in accordance with Article 9, and bank

time may be used for preparation, in accordance

with Article 9.

E. In addition to the revised performance standards,

the Employer will provide the local Chapter with

the reasons for the proposed change in numerical

standards, together with relevant and necessary

data supporting the changes.

F. For purposes of Section 7 of this Article, the right

of the Union to bargain over any adverse impact in

the implementation of new or revised performance

standards shall be as follows:

1. when the procedures of IRM 3.43.405 are not

followed; and

2. when the National Director Ranges are

revised.

G. In cases where the impact bargaining relating

to changes in performance standards is not

completed by the time the proposed performance

standards are scheduled to take effect, the

proposed performance standards will not be

implemented as scheduled. Employees will,

in advance of the effective date of changes in

performance standards, be provided notication

of the new performance standards, be invited to

group meetings to discuss the changes, and be

afforded an opportunity to comment on them.

These meetings are deemed to be “formal

meetings” for purposes of Union attendance. The

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

Employer will explain to employees the reasons for

the proposed changes to performance standards

during these group meetings.

Section 15

Performance Summaries for Measured

Employees

A. On a weekly basis, MEPS will generate Individual

Performance Reports (IPR) for measured Quality

and/or measured Efciency. These summaries will

be given to employees weekly and will cover the

employee’s performance for the previous week. On

a monthly basis, IPRs will be given to employees

and will cover each employee’s performance from

the beginning of the employee’s rating period

through that month.

B. Performance summaries are not, in and of

themselves, performance appraisals within

the meaning of subsection 2G of this Article.

Performance summaries are evaluative

recordation.

Section 16

Annual Ratings for Measured Employees

An employee who has worked a minimum of sixty (60)

days on a measured performance plan shall receive

an annual IPR and appraisal consistent with Exhibit

12-2 using all available performance data for the

employee’s rating period, provided that such data is

valid and indicative of the employee’s performance.

Section 17

Criteria for Quality Ratings for Measured

Employees

A. The Employer has determined that employees

will receive measured ratings in Quality based on

their performance against numerical standards

established by the Employer as described in

Section 14, above.

B. Measured Quality performance summaries will be

derived from a random sampling of an employee’s

work by OF. To select a random sample of an

employee’s work, samples must be taken on a

continuous basis (generally weekly) throughout

the rating period. Random sampling is the

process of choosing a sample in such a way that

all completed work has the same chance of being

included in the sample.

C. The goal of the Employer’s sampling system is to

achieve a condence level of ninety percent (90%)

within a plus or minus two percent (2%) sampling

error.

D. Defects are established based on any opportunity

for error on a document/case. Any opportunity for

error is displayed in a Data Collection Instrument

(DCI) in the Embedded Quality Submission

Processing (EQSP) system.

E. The Employer has determined that the employee’s

performance scores for Quality will be based

on documents/cases reviewed and stated as

“percent accurate,” (documents correct divided

by total documents reviewed multiplied by 100).

In order to account for variability associated with

reviewing a sample of documents instead of the

entire population, the percent accurate from the

sample will be adjusted in the employee’s favor by

adding 2 percent.

F. Each OFP worked by an employee will be time

weighted, and the results combined to derive the

employee’s performance index in Quality, referred

to as the “Employee Index Score”.

G. Measured ratings for Quality will be calculated

only in those cases where the affected employee

has spent at least forty percent (40%) of their

direct time on measured work or at least twenty

ve percent (25%) of their total time on measured

work during their rating period.

Section 18

Criteria for Efciency Ratings for Measured

Employees

A. Employees will receive measured ratings in

Efciency based on their performance against

numerical standards established by the Employer

as described in subsection 14C.

B. Employees will receive an effectiveness score

for each OFP worked. These effectiveness

scores will be multiplied by the appropriate time/

weight factors. The sum of these time weighted

effectiveness scores will be used to derive the

employee’s performance summary in Efciency.

C. Measured ratings for Efciency will be calculated

only in those cases where the affected employees

have spent at least forty percent (40%) of their

direct time on measured work and at least twenty-

ve percent (25%) of their total time on measured

work.

Section 19

Reports Relating to Ratings For Measured

Employees

A. The following reports will be provided to affected

employees:

1. Weekly Individual Performance Report (IPR);

with performance data for the weekly period.

2. Monthly IPR with performance data from the

beginning date of an employee’s rating period

to current month ending;

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 12

3. Annual IPR with performance data from the

beginning date of an employee’s rating period

to the ending date of the employee’s rating

period;

4. Employee Performance Standards for

Efciency and Quality Report

5. Operation Rating Statistics by Team Report

(posted in unit).

B. The following reports will be provided to the Union

via “Control D”:

1. Mid-Quarter/Quarterly Efciency Performance

Report;

2. Mid-Quarter/Quarterly Quality Performance

Report;

3. Operation Rating Statistics by Team Report;

and Center - Quarterly Quality Report;

4. Service Center Ratings Statistics by Operation

Report;

5. Calculated Base Points for Quality Report;

6. Calculated Base Points for Efciency Report;

7. Employee Performance Standards for

Efciency and Quality Report;

The reports listed above will be retained in “Control-D”

for at least one (1) year.

The Employer will provide NTEU, at the National

level, the National Rating Statistics by Service Center

Report on a quarterly basis, with the exception of June

quarter ending.

C. Nothing in this Section serves as a waiver of the

Union’s statutory right to additional information

that is reasonable and necessary for it to perform

its representational duties.

D. The Employer and the local Chapter shall, upon

request of the Union, conduct quarterly meetings

at the Operation level or equivalent outside

Submission Processing to discuss the contents of

the foregoing reports to the Union. Rights relating

to attendance and time are set forth in subsection

14E above.

E. The Employer will provide each center Chapter

with a PC, a printer and as much software as

is necessary to read and print from the data

referenced above. The PC, printer, and software

will be owned and maintained by the Employer but

shall be for the exclusive use of the local center

Chapter to perform its representational duties. All

reports in subsection 19B, above, shall be provided

to the local Union Chapter. Each Union center

Chapter shall be provided with access to “Control

D” and the necessary computer hardware and

software to allow it to read, print, and manipulate

the data that is provided. Access to “Control D”

is only available to the Chapter President or

designee, and the Chapter MEPS coordinator or

designee on the computer provided to the NTEU

Ofce by the IRS.

F. Reports provided under the provisions of this

subsection will be adjusted for any organizational

component outside Submission Processing where

the parties have agreed to place employees on

measured performance plans.

Section 20

Miscellaneous Provisions

A. Time spent by employees at the health unit,

preparing Forms 3081 and at group meetings

will be charged in a uniform manner throughout

a center. Direct time is considered to be only that

time spent specically performing work rather than

administrative functions.

B. If an employee is held accountable for work

under a particular skill code, that employee will be

assigned that skill code.

C. Any grievance, by or on behalf of a measured

employee, over an annual rating that is made

in advance of a related personnel action, (for

example, within–grade increase, career ladder

promotion) will be joined automatically to any

grievance, by or on behalf of such measured

employee, over the subsequent related personnel

action if the original grievance has not been

resolved at the time the subsequent grievance is

led.

D. For purposes of this Agreement, the determination

that a rating is valid and indicative involves a

decision that the data is correct (valid) and that

numeric results reect the employee’s actual

performance.

E. If it is determined that a measured rating is not

valid and indicative of an employee’s performance,

or if the work is not measured at all, the employee

will be evaluated on an unmeasured basis as

provided for in that employee’s performance plan

and other applicable provisions of this Article.

F. The Employer has determined that Quality and

Efciency Ranges will be set Service-wide, as the

national ranges are:

(a) Quality: 2 = 77; 3 = 95; 4 = 125; 5 = 140,

Efciency: 2 = 70; 3 = 90; 4 = 120; 5 = 140

G. Employees will receive learning curves based

on the quality level of the OF. If the employee is

measured in quality only, the employee will receive

a learning curve for each OFP (parent) when the

employee initially reports time and volume to the

OFP (parent). None of the work performed (quality

or efciency data) on an OFP (parent) while under

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

a learning curve will be used in any evaluative

recordations or in the measured data base.

Section 21

The following provision applies to the Submission

Processing function:

A. The parties agree to the following terms which

change the way MEPS operates as of the effective

date of the Agreement. The goal is to increase

the number of employees receiving measured

evaluations.

B. Management has determined to label the work in

all Organization, Function, and Program groups

(OFPs) that has a ninety-seven percent (97%)

accuracy rate or higher in a quarter to be a High

Quality Function (HQF). Once the work achieves

this level, Individual Quality Review (IQR) will

cease in that OFP until the level of accuracy

for the OFP drops below ninety-seven percent

(97%). IQR will be replaced with product review

(PR). All those employees who are working on an

OFP during the time it is considered HQF will be

granted the minimum employee efciency score

needed to achieve a ve (5) rating in that OFP.

C. The accuracy of a HQF will be assessed at the end

of the eighth (8th) week of a quarter. If the work is

below the ninety-seven percent (97%) level at that

time, management will notify employees working

that HQF, through a medium agreed upon, but not

negotiated, locally, that the work will return to IQR

at the beginning of the next quarter. Prior to this

announcement, there must be a meeting between

the Union and the Employer representatives to

examine the accuracy of the calculation. Care

should be taken by the local parties to follow the

IRM rules on PR for HQF, and they should involve

their MEPS Coordinators in this effort. A decision

to drop IQR and return to PR may be announced

at anytime and the determination to make the

change will also be made on data from the eighth

(8th) week unless agreed otherwise in local

discussions, but not negotiations.

D. Employees must be working on measured work

for more than sixty (60) days before they can

be given a measured evaluation. Thereafter, the

employee will be evaluated using the learning

curves for the work in each OFPG and none of

the work performed during an employee’s learning

curve will be included in the measured data base

or in the employee’s evaluation.

E. The “valid and indicative” requirement is retained,

but the parties will exclude “low hour data” (as

dened in the revised IRM 3.43.405) for Efciency

if a base point was added consistent with Section

14 and the IRM. They will also exclude data from

those OFPs with less than six (6) employees

working them in a quarter. The Employer has

determined that these will be excluded from the

measured data base as well as the employee’s

evaluation.

F. The Quality and Efciency Ranges will be set

consistent with subsection 20F, above. Moreover,

the Employer recognizes that a change in the

Ranges can be a change in working conditions

that is negotiable. It will, therefore, give the Union

advance notice of a change prior to the change

and bargain, if requested and required. If the

Ranges are changed (initially or subsequently)

and the parties reach an impasse over the impact

and implementation issues related to the change,

the ranges will remain the same.

G. The Employer has determined that base points

will be set reasonably. The MEPS system

automatically deletes any base points added. The

MEPS system will not rate any programs that do not

have sufcient “valid and indicative” data. Quality

Base Points represent the accuracy rate of work

processed. Quality base points are set nationally

for all sites, for each Operation, Function (OF)

(parent) and are the mean (average) accuracy rate

of all measured work that was quality reviewed

during same quarter, prior year at all Submission

Processing Sites.

H. The parties agree to delete any prior agreement

that lower graded employees always have lower

standards than higher graded employees.

Article 13

Section 1

Purpose

A. The parties recognize the importance of a

systematic and equitable process that affords

employees opportunities to work in the location

of their choice and provides bargaining unit

employees the maximum opportunity to develop

and advance to their full potential, consistent with

the recognized need of the Employer to maintain

stafng and skill levels sufcient to meet mission

requirements. Thus, the Employer has determined

that the area of consideration for bargaining unit

positions announced under the provisions of Article

13 will be Service wide and that the organizational

assignment, as well as the geographic location of

the candidate, except when related to a priority

entitlement listed in subsection 2F, will not be

used as an evaluative factor when lling vacant

positions.

Promotions/Other

Competitive Actions

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

B. The Employer will provide rst consideration to

IRS employees for its bargaining unit vacancies,

except as otherwise provided for in this Article, by

considering the Best Qualied (BQ) candidates at

all grades for which a position is announced.

1. In this regard, the Employer may simultaneously

post vacancy announcements for, and separately

rate, rank, and assess, as applicable, both internal

and external candidates for such vacancies.

However, the certicate(s) listing internal BQ

candidates, as determined according to the

procedures set forth in this Article, will be

referred rst to the selecting ofcial for nal

consideration. When considering external

applicants for bargaining unit vacancies, in

accordance with this Article, post-of-duty

(POD) assignments for external selectees

may not be made until POD assignments for

internal selectees have been made.

2. Except as provided below, the selecting

ofcial will not be permitted to review and/or

consider external candidates prior to making a

nal determination regarding the selection or

non-selection of internal BQ candidates. Once

the selecting ofcial has made nal select/

non-select determinations regarding internal

candidates, the certicate(s) listing external

candidates may be referred for consideration.

C. When a position is posted and there are more

vacancies than the number of qualied internal

applicants (prior to verication), the Employer may

simultaneously consider external candidates up to

the number of vacancies that exceed the number

of qualied internal applicants. This provision also

applies to each list of qualied internal applicants

pulled from a roster announcement. For example,

if there is a vacancy posted for 1,000 Revenue

Agents, and the list of qualied internal applicants

contains 400 employees, then the Employer may

simultaneously consider lling 600 vacancies from

the external list. If additional vacancies remain after

the simultaneous consideration process ends, the

Employer may ll the remaining vacancies from

either internal or external candidates.

D. The Employer will provide National NTEU with an

annual accounting of the number of bargaining

unit vacancies by grade and series lled with

bargaining unit employees and those lled with

non-bargaining unit employees within 15 days

of the close of the scal year. The information

will also include the retention rate for external

selectees for the prior year.

E. The Employer agrees that where OPM establishes

a positive education requirement in accordance

with 5 C.F.R. § 300, and if received from OPM,

the Employer will provide NTEU with copies of

the validation study or studies that support that

requirement, as well as other pertinent information.

Such information shall be furnished at least sixty

(60) days prior to the use of the positive education

requirement in a vacancy announcement. In

this regard, the Union agrees to comply with

any security and/or condentiality requirements

established by the Employer with regard to release

of the validation study or studies to the Union in

accordance with this Section.

F. Nothing in this Article precludes an employee

from applying for IRS positions announced both

internally and externally.

G. Other corrective actions, including retroactive

promotion, are appropriate when an employee

has been found to have undergone an unjustied

or unwarranted personnel action as described in 5

C.F.R. § 550 and Comptroller General decisions.

Additional information pertaining to corrective

actions and retroactive promotions may be found

in IRM 6.550.1, Pay Administration.

Section 2

Applicability

A. Consistent with 5 C.F.R. §§ 335 and/or 302, the

provisions of this Article apply to all placement

actions within the bargaining unit except those

specically excluded by subsection 2B and 2C.

Examples of such actions are:

1. lling a position by promotion;

2. lling a position by reassignment or demotion

with more promotion potential than any

position previously held on a permanent basis

by the applicant in the competitive service;

3. lling a position by transfer or reinstatement

at a higher grade or with more promotion

potential than a position previously held on a

permanent basis in the competitive service;

4. lling a position by temporary promotion for

more than 120 days;

5. with the exception of subsection 2B14,

below, permanent or temporary conversion

for more than 120 days, from one work

schedule to another, for example, a career/

career-conditional intermittent employee to a

seasonal tour of duty;

6. lling a position by reassignment if a vacancy

announcement has been posted, unless:

(a) unforeseen circumstances of an

extraordinary nature become known

subsequent to the posting of a vacancy

announcement;

(b) a roster has been established; or

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

procedures described in Article 15;

7. details for more than 120 days to higher

graded positions or to a position with higher

promotion potential; and

8. selection for training which is covered by 5

C.F.R. § 335.103(c)(1)(iii).

B. The placement actions listed below within the

bargaining unit are not covered by the competitive

procedures of this Article. The provisions of this

subsection will be applied consistent with 5 C.F.R.

§§ 335 and/or 302.

1. reassignments or changes to lower grade;

except as set forth in subsections 2A2 and

2A6.

2. promotion resulting from the upgrading of a

position without signicant change in duties

and responsibilities due to the issuance of a

new classication standard or the correction

of an initial classication error.

3. repromotion to grades or positions from

which an employee was demoted within the

Service without personal cause, i.e., without

misconduct or inefciency on the part of the

employee and not at the employee’s request.

4. promotion to a higher-grade position, a

requirement of which is specic training

meeting the standards of 5 C.F.R. § 300,

provided selection for such training was made

in accordance with this Agreement.

5. promotion of occupants of career ladder

positions to the full performance level;

6. government-wide special emphasis programs

(such as Veteran’s Recruitment Appointment,

Veterans Employment Opportunities Act of

1998, 30 Percent or More Disabled Veterans,

Disabled Veterans Enrolled in a VA Training

Program, and other special emphasis

programs recognized by regulation, etc.) up to

and including conversion into the competitive

service.

7. any other mandatory exceptions provided

for by law, Government-wide regulation, or

Executive Order.

8. promotion due to accretion of duties where all

employees performing the same work will be

promoted.

9. lling positions by reinstatement or transfer,

except as set forth in subsection 2A3.

10. lling a position by temporary promotion of

120 days or less;

11. increases in work schedule of 120 days or

less.

12. returning an employee to a full-time tour of

duty who has previously received a change to

a part–time tour of duty.

13. the lling of bargaining unit vacancies with

non-bargaining unit employees, but only after

bargaining unit employees are rst considered

through the Article 13 competitive procedures

for the vacant position, unless a position in the

same POD (excluding POD neutral positions)

has been announced by the Employer in the

past six (6) months.

14. conversions of seasonal employees to non-

seasonal work schedules consistent with

subsection 2D below; and

15. conversions of temporary positions when the

position was announced competitively and

the announcement specied that the position

may become permanent without further

competition, provided the Employer meets its

obligations in Section 2F1-7 below at the time

of the conversion.

C. Entry Level Positions. To provide the maximum

opportunity to ll entry level vacancies promptly

and to provide an equal opportunity for internal

candidates to be considered based on their

education and experience, the following entry-

level positions may be lled without following the

procedures in this Article.

Positions with one-grade interval career ladders

up to Grade 7:

GS-086: Security Clerical and Assistance

GS-203: Personnel Clerical and Assistance

GS-303: Misc. Clerk & Assistant

GS-305: Mail & File Clerk

GS-318: Secretaries

GS-326: Ofce Automation Clerical and

Assistance

GS-332: Computer Operation

GS-335: Computer Clerk and Assistant

GS-344: Management Clerical and

Assistance

GS-350: Equipment Operator

GS-356: Data Transcriber

GS-503: Intake Advocates and Financial

Clerical and Assistance

GS-525: Accounting Technician

GS-530: Cash Processing

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

GS-592: Tax Examiner

GS-986: Legal Clerk Technician

GS-1802: Compliance Inspection and

Support

GS-2005: Supply Clerk Technician

WG-3502: Laborer

WG-6907: Materials Handling

Positions with two-grade interval career ladders

up to Grade 7:

GS-110: Economist

GS-201: Personnel Management

GS-343: Management and Program Analyst

GS-501: Case Advocates and Financial

Administration and Program Analyst

GS-512: Revenue Agent

GS-526: Tax Compliance Ofcer/Tax

Technician

GS-1101: General Business and Industry

GS-1102: Contracting

GS-1169: Revenue Ofcer

GS-1515: Operations Research

GS-1530: Statistician

GS-1603: Equipment, Facilities, and Services

Assistant

GS-1702: Education and Training Technician

GS-2003: Supply Program Management

GS-2210: Information Technology Specialist

Positions with One-Grade Intervals Up to Grade 8:

GS-962: Contact Representatives (Customer

Service Representatives and Collection

Representatives)

Internal employees who wish to apply for these

positions will apply using the external hiring process.

D. Selections for non-competitive conversions

of seasonal employees to non-seasonal work

schedules will be made in release and recall

order among the employees in the same series

as the vacancy with the necessary skill code(s)

using the appropriate release and recall list. By

mutual agreement at the local level, release and

recall lists may be combined to include seasonal

employees in other work areas possessing the

necessary skill(s).

E. The Employer will post internal vacancies on

an automated hiring system and will provide

information and web links for employees to

access that system. To provide ongoing support

for employees, the Employer will provide the

following assistance:

1. lunch and learn sessions to review the

process for building resumes and completing

applications, using on-line tools if available;

2. maintain telephone help desks to assist

applicants;

3. provide hard copies of instruction materials at

kiosks and business centers;

4. make available a quick reference guide online

on the automated process to employees; and

5. make available online instructions to

employees on how to obtain notication of

IRS positions available both internally and

externally and how to apply for such positions

both internally and externally.

F. In accordance with governing law and regulation,

the following actions, in the order set forth below,

will be taken prior to the initiation of any competitive

procedures:

1. Employees with statutory placement rights (such

as an IRS employee who is returning to duty from

Worker’s Compensation or military service);

2. Employees with placement rights established

pursuant to a decision or settlement agreement

directed or approved by a third-party adjudicatory

agency, such as the Merit Systems Protection

Board or Equal Employment Opportunity

Commission;

3. IRS Employees with placement rights as

established by the Career Transition Assistance

Program (CTAP) in Article 51;

4. Employees with placement rights established by

the IRS Priority Placement Program (IRSPPP);

5. Employees granted Priority Consideration in

accordance with 5 C.F.R. § 335;

6. Employees with Reassignment Preference in

accordance with Article 19; and

7. Employees who are eligible for a hardship

relocation, pursuant to Article 15.

Section 3

Vacancy Announcements

A. Vacancy announcements will be posted on the

automated hiring system prior to taking any

competitive placement actions referenced in

subsection 2A above. Vacancies announced on

the automated hiring system will be open for a

minimum of ten (10) workdays except in the case

of a CTAP only or any other transition related

announcement. Transition related announcements

will be posted for a minimum of ve (5) workdays

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

only if, upon verication, there are eligible CTAP

or transition-related employees. The vacancy

announcement at a minimum will contain the

following:

1. announcement number;

2. opening and closing date;

3. the number, title, series, grade, and

organizational location(s), and POD of the

vacant position(s) to be lled. In no case may

a position be lled unless the Employer has

announced via the vacancy announcement

the POD and the number of positions in

that POD. Positions that are announced as

“remain in POD” will be noted on the vacancy

announcement. Nothing in this Section

requires the Employer to ll a particular

position in a particular POD; however, when

the Employer announces multiple positions in

multiple PODs, whether by roster or individual

vacancy announcement and if the Employer

decides to announce a vacancy or vacancies

in multiple PODs before determining where to

place the position(s), it may only select from a

single consolidated promotion certicate.

4. shift information (i.e., day, swing and night)

and hours of work and the availability of

alternative works chedules (AWS) and/or

staggered work hours;

5. minimum qualications required;

6. a brief summary of the duties of the position

along with an indication of where additional

information may be obtained;

7. selective placement factors, if any;

8. evaluative methods to be used, including any

specic forms to be considered, interview and/

or test requirements, etc. (none of which may

be used unless listed on the announcement);

9. roster designation, when applicable;

10. statement of the Service’s commitment to

equal employment opportunity;

11. how to submit applications;

12. the grades of the career ladder of the position

that the Employer has elected to ll, when

appropriate;

13. statement of availability of moving expenses;

14. in the case of seasonal employment, the

expected length of the season, as well as the

expected eligibility for health insurance; and

15. a statement that the IRS offers a Telework

program.

B. The Employer has determined that selective placement

factors will only be used in determining eligibility when

they are essential to successful performance in the

position to be lled. In such cases, they will constitute

a part of the minimum requirements of the position in

question.

C. Changes to vacancy announcements of a substantive

nature (e.g., where additional positions are being lled

in locations that were not previously announced) will

require extension of the closing date or re-announcing

the vacancy.

D. Copies of the IRS vacancy announcements will be

posted on the new SharePoint site described in

subsection 10C, below, and will be available on

that site for a minimum of six (6) months.

E. If a vacancy announcement is canceled, the

reason for the cancellation shall be noted on

the selection certicate and/or made part of the

promotion le. A copy of the cancellation notice

will be posted to the SharePoint site referenced in

subsection 10C below within ten (10) days.

F. Modications to Qualications. In any competitive

action where the qualication requirements

are being modied, the Employer shall state

on the vacancy announcement what the

modied minimum qualication requirements

are. In addition, a statement that qualication

requirements have been modied shall be

included on the vacancy announcement.

Section 4

Application Procedures

A. 1. Employees must submit applications for each

vacancy announcement using the automated

hiring system. An employee who is unable to

apply during the open period due to a system

issue (e.g., IRS, Treasury, or OPM system), and

who has submitted an ERC ticket documenting

their inability to apply before the announcement

closed, will be given two (2) additional work

days in which to submit their application for

the position once the system issue is resolved.

Employees may withdraw their application for a

vacancy announcement at any time, but must

do so in writing to the appropriate Servicing

Employment Ofce. In the case of rosters, the

fact that employees do not accept an offer of

promotion will not be cause for the removal of

their name from a roster.

2. Vacancies for all positions that are to be lled by

competitive action will be announced separately.

3. If vacancies in more than one POD are

announced, employees may identify, in order of

preference, up to six (6) PODs that they would

accept if selected. If vacancies at more than six

(6) PODs are announced, employees may also

indicate their interest in other PODs listed. If

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

the Employer decides to offer the employee a

position and all vacancies at the employee’s six

preferences are already lled, the Employer will

offer a position at one of the other location(s) in

which the employee indicated interest, subject to

where a vacancy still exists at the time of offer

and the Employer’s discretion in deciding the

location.

4. Each employee who has applied for and meets

the eligibility requirements and any selective

placement factors previously announced for a

vacancy shall be ranked as described in Section

5. Applicants will not be considered if they do not

meet all eligibility and qualication requirements

by the closing date of the announcement or

established cut-off date(s) if applying to a roster.

6. In promotion actions, the employee’s most recent

annual rating of record, as described in Article

12, will be used as the employee’s performance

appraisal. In the event the employee has no

previous annual rating of record, the supervisor

or designee will prepare a merit promotion

appraisal for the employee in accordance with

Article 12.

7. In accordance with Article 12, if the revalidated

appraisal is to be used for merit promotion, the

supervisor or designee must prepare a narrative

for each critical job element that does not have

a narrative describing the performance in the

appraisal period covered by the rating.

8. Upon request, applicants who have been

determined not to be qualied will be provided

a copy of the qualication standards for the

position for which they applied and the reasons

for the determination.

9. For all positions, applicants must complete

an application as specied on the vacancy

announcement in the automated hiring system.

In order to complete this application, each

applicant will receive a reasonable amount of

administrative time and will be provided access

to his or her OPF. In addition, employees may

request up to one (1) hour of administrative time

each contract year to establish or update their

resume(s) on the automated application system.

10. The vacancy announcement will provide

employees with instructions and time frames for

submitting documents and a point of contact for

questions about the application process.

11. If the Employer has failed to issue a timely and

current performance appraisal, the employee may

submit their self assessment, in accordance with

Article 12, provided that such self assessment

proposes a summary rating no higher than the

employee’s current rating of record.

12. An employee who applies for a position and

is not found eligible will be notied prior to the

establishment of a roster or a BQ list.

B. Establishment of a Roster

1. If the Employer projects more than one (1)

vacancy will occur in any one (1) position

in a six (6) month period, the Employer may

establish and maintain a roster of candidates

for as long as six (6) months.

2. If the Employer elects to use rosters, exceeding

six (6) months in duration, the rosters will be

updated to include new applicants as stipulated

on the announcement.

3. An application for a position on a roster

must be received by the dates stipulated on

the announcement establishing the roster.

Employees who are not eligible for consideration

will be notied. Applicants accepted for a roster

will be so notied.

4. Eligible applicants will remain on the roster for

the term of the roster. At the end of the term of

the roster, applicants will be notied that they

must submit new applications if they wish to be

considered for future vacancies.

5. When a roster is used, applicants meeting

basic qualications will be ranked and placed

in numerical order from the highest to the

lowest score.

6. Copies of rosters will be posted on SharePoint,

consistent with subsection 10C, below, when

the rosters are established.

Section 5

Ranking Applicants

The Employer has determined to utilize an automated

rating and ranking system and to follow the procedures

in subsections 5A and 5C below:

A. General

1. Applicants will be rated and ranked on

their potential to perform in the announced

position. The applicant’s education, training,

experience, awards and performance

appraisal that are related to the vacancy to

be lled will be considered. The rating and

ranking process the Employer uses will be in

accordance with law, rule and regulation.

2. Employees (including Wage Grade employees)

who applied for and met the eligibility

requirements for a vacancy (including any

selective placement factors previously

established and announced by the Employer)

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

shall be ranked as described in Section 5C

below. An employee should review, and is

encouraged to print, their application before

submission. An employee who timely applied

and was deemed not eligible will have two (2)

work days from the date on which they were

notied to submit evidence that a system

error rendered them ineligible. If the Employer

determines there was a system error, it will

correct the application and rank the employee

with the other applicants. If the Employer

determines that there was no system error,

the employee and the Union retain the right to

grieve the eligibility determination.

3. The Employer will not change the procedures

in this Section to rate and rank bargaining unit

employees for bargaining unit positions unless

it provides notice to NTEU in accordance with

Article 47 and bargains to the extent required

by law.

4. When ranking candidates for vacancies at multiple

grades (e.g., for career ladder positions that may be

lled at any grade), each candidate will be ranked

separately by grade, with the ranking procedure

for such positions based on the journey level of the

position to be lled.

5. Applicants who are candidates for reassignment

will be rated and ranked along with other applicants.

B. Validation

1. The ranking of applicants, completed by the

automated system, as provided in Section

5C1 below, will be based on the Critical Job

Elements (CJEs) for the position to be lled

using responses to job related questions

completed during the automated application

process. The applicant’s responses to the

questions will determine their potential to

perform in the vacant position. CJE questions

will be developed in accordance with 5 C.F.R.

§ 300, Subpart A.

2. Once the CJE question validation process

has been completed for a specic series,

National NTEU will be provided with a copy

of the nal questions that will be used for that

series and, upon request, be briefed on the

specic changes to the questions. This will not

delay or prevent the Employer from utilizing

the validated questions to post or ll positions.

3. All information that is collected in the

application process will conform to 5 C.F.R.

§ 300. In addition, the Employer will ensure

that this process is consistent with and follows

the guidelines outlined in Part 60-3, Uniform

Guidelines on Employee Selection Procedures

(1978): 43 Federal Register 38295 (August

25, 1978).

C. Ranking

1. Above Journey Level. With the exception of

Section 5C2, below, in processing competitive

actions covered by subsection 2A of this

Article, the following provisions will be used

to rank applicants for all bargaining unit

positions:

(a) The applicant’s potential to perform in the

position being lled will be scored using

the applicant’s responses to questions

related to the CJEs of the position which

will include evaluating experience directly

related to the position being lled, and

the applicable crediting plan. Up to ten

(10) points will be assigned for each CJE

(maximum of fty (50) points) and will be

based on the answers to questions and/or

groups of questions.

(b) Assign points to the overall rating achieved

on the applicant’s last rating of record as

follows:

45: Outstanding

40: Exceeds Fully Successful

35: Fully Successful

0: Minimally Successful

0: Unacceptable

currently in the same job series and BOD

as the position they are applying for.

(d) Add the scores obtained in subsections

5C1(i)-(iii) above.

(e) Multiply the result by thirty percent (30%)

and round-off to two (2) decimal places.

(f) Add seventy (70) points to obtain the nal

score.

2. Career Bridge Positions. In processing

competitive actions covered by subsection 2A

of this Article, the Employer has determined

that it will rank applicants for the following

bargaining unit positions, up to and including

the journey level, based on the applicant’s

potential to perform the skills needed in the

position being lled. The Employer will use

the applicant’s responses to questions and/or

assessments related to the CJEs and/or basic

skills (e.g., writing) required of the position to

be lled:

GS-1169: Revenue Ofcer (Grades

9-11)

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

GS-2210: Information Technology

Specialist (Grades 9-12)

GS-526: Tax Compliance Ofcer/Tax

Technician (Grade 9)

GS-501: Case Advocate and Financial

Administration and Program (Grades

9-11)

GS-501: Individual Taxpayer Advisory

Specialist (Grade 9)

GS-110: Economist (Grades 9-12)

GS-512: Revenue Agent (Grades

9-12)

GS-801: General Engineer (Grades

9-12)

GS-987: Tax Law Specialist (Grades

9-11)

GS-1101: Fuel Compliance Ofcer/

Bankruptcy Specialist/General

Business and Industry (Grades

9-11)

Performance appraisals will not be used for the ranking

process described in this subsection.

D. Verication

Before a promotion certicate is issued and referred

to the selecting ofcial, the Employer will verify the

following of the candidates: last rating of record and

awards.

Section 6

Referral of Candidates

A. All applicants will be treated uniformly to the

greatest extent possible.

B. If the Employer properly determines that a BQ

applicant provided inaccurate information on

their resume and/or in responses to ranking

questions, the BQ applicant will be removed from

further consideration. The Employer will notify

the applicant of the reasons for their removal

from the certicate within ve (5) days. Verifying

information provided by the applicant does not

constitute an interview. The Employer recognizes

that discussions concerning verication may be

investigatory in nature, entitling applicants to

Union representation.

C. Any selection technique utilized by the selecting

ofcial will be uniformly applied to all BQ applicants

referred to the selecting ofcial.

D. An employee’s accumulation or balance of

annual or sick leave may not be considered by

the selecting ofcial, or manager as a basis for

selection or promotion.

E. The following rules will apply for interviews:

1. When there are ten (10) or fewer applicants

on the promotion certicate, all applicants

will be interviewed if the selecting ofcial

decides to interview any one (1) applicant,

subject to Section 6E3. The selecting ofcial

may conduct the interview themselves or as a

member of an interview panel.

2. When there are more than ten (10) applicants

on the promotion certicate, the selecting

ofcial may participate in the interview process

or delegate the interview to another person or

interview panel(s).

3. The Employer shall not be required to interview

all applicants on the promotion certicate

when it selects in rank order. Thereafter,

if the Employer decides to interview one

candidate, it will be required to then interview

all remaining applicants on the promotion

certicate. For example, if the Employer

selects the top twenty (20) candidates on a

promotion certicate of 100 candidates, and

the Employer decides to interview the twenty-

fth ranked employee, it will then be required

to interview the candidates ranked twenty-one

(21) through one-hundred (100).

4. Questions used in the interview process and

the Employer’s notes will be recorded and

kept in the le. This shall not be construed to

require that identical questions be asked of

each applicant.

5. An applicant who is interviewed will only be

interviewed once per vacancy announcement,

and the Employer may share interview notes

with other selecting ofcials.

6. When interviewing applicants for placement,

the Employer will comply with OPM

regulations.

F. The selecting ofcial will receive a list of applicants

on the promotion certicate in rank order along

with the appropriate supporting documentation

such as the automated hiring system application

(including awards listed, which will be considered

by the selecting ofcial) and resume, performance

appraisal, or transcript.

G. The promotion certicate will be the top four (4)

applicants plus one (1) additional name for each

additional vacancy. All tied candidates will be

referred.

H. Candidates will have ve (5) workdays, ending at

midnight local time on the fth workday, from the

date they are emailed an offer at the email address

provided in their application, to accept or decline

the offer in writing. If the candidate does not timely

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

respond, the Employer will consider the candidate

to have declined the offer.

Section 7

Selection and Documentation

A. Upon conclusion of the ranking process, a selection

certicate shall be prepared by the Employer and

contain the following information:

1. names of all applicants in rank order, including

total score;

2. the name of the selecting ofcial; and

3. the names of selected applicants.

B. Consistent with the Privacy Act, upon selection

and notication of applicants for selection, a

copy of the selection certicate, previously

given to the selecting ofcial, will be posted on

SharePoint consistent with subsection 10A below.

The selection certicate will identify the selected

applicant(s).

C. The Employer will maintain a copy of all

selection certicates for a period of at least two

(2) years. The Employer will maintain promotion

or competitive selection les in accordance with

regulatory requirements.

D. In the case of roster announcements, each

selection certicate will be posted to the SharePoint

site consistent with subsection 10A below.

E. Additional positions of the same kind (that is,

those with the same title, series and grade, at the

same POD, and same group or unit) may be lled

within 90 (ninety) days of the initial selection in

cases where vacancies remain or occur within the

90 (ninety) days.

F. Notication of non–selected applicants on the

promotion certicate will be made (either via

telephone, email or other means) within three

(3) workdays of the non-selection decision.

Non–selected applicants on the promotion

certicate for vacancies in Submission Processing,

Accounts Management, and Campus Collection

and Campus Exam/Automated Underreporter, to

include geographically aligned call sites will be

notied within one (1) pay period.

G. 1. Any applicant on the promotion certicate who

is not selected will, upon request, be entitled

to counseling by the immediate supervisor

or their designee. In those instances where

the immediate supervisor is not the selecting

ofcial, the applicant may, upon request, obtain

additional counseling from the selecting ofcial

or his or her designee. The counseling will

provide the reasons for their non-selection (e.g.,

a higher-rated candidate was selected), as well

as feedback concerning what the employee can

do to improve their chances for selection when

applying for similar vacancies in the future.

2. If the Employer elects to select a candidate from

outside the IRS, the counseling will include reasons

for the selection (e.g., the candidate displayed

superior communication skills in the interview, the

candidate possessed more job-related skills) and

suggestions on how the employee may be better

prepared for similar opportunities in the future.

3. In addition, the Employer will provide guidance to

supervisors on ways to provide more meaningful

feedback to employees, and upon request, will

provide employees with additional information on

obtaining assistance in improving interview skills

and obtaining career counseling.

4. Nothing herein waives an employee’s right

to receive whatever level of detail is required

to explain his or her non-selection by law or

Government-wide regulation when an employee

alleges a civil rights violation, unfair labor practice,

prohibited personnel practice or other statutory

violation.

Section 8

Career Ladder Promotions

A. Employees in career ladder positions will be pro-

moted in the rst pay period after:

1. they become minimally eligible to be promoted

(after the last workday of the 52nd week in their

positions or whatever lesser period satises

the basic eligibility requirements); and

2. they are capable of satisfactorily performing

at the next higher level. For employees whose

elements and standards are no different than

those of the next higher grade level in the

career ladder, an overall annual rating of fully

successful at the current grade will satisfy the

performance requirements.

B. As an exception to Subsection 8A, above, if

the employee is currently on a Performance

Improvement Plan (PIP) or has received an Intent

to Deny Within Grade Increase (WGI) letter,

management will delay the career ladder promotion

until the employee receives a notication that they

are performing at a fully successful level.

Section 9

Miscellaneous

A. The fact that an employee is the subject of a

conduct investigation will not prevent or delay the

employee’s promotion, which would otherwise be

made, unless the Employer judges that such delay

is necessary to protect the integrity of the Service.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

B. At the employee’s request, and subject to the

Employer’s right to assign employees, the

Employer will make a reasonable effort to return

an employee to their former or like position who,

within the last year, accepted another position but

was subsequently unable to perform successfully

in the position and the Employer determines not

to pursue an adverse or performance-related

action. Employees hired through an external

source will be required to serve a probationary

period. However, if the employee has already

served a probationary period with IRS and does

not successfully complete the probationary period

and/or the formal training agreement required for

the new position, as applicable, the Employer

will make a reasonable effort to reassign the

employee to their previous grade and same or

similar position.

C. For employees who are selected for a promotion

and are not required to attend any initial classroom

training (e.g., Unit I training), the promotion will

be effective no later than one (1) complete pay

period following selection except in cases where

Section 9D applies. For employees who must

rst complete training, the promotion will become

effective at the beginning of such training.

D. For employees who are selected for a promotion

but cannot report for duty at the time required

by management as a result of the needs of the

employee (i.e., in situations where management

is not at fault for delaying the start date of the

promotion), the promotion will be effective once

the employee reports for duty for the new position.

E. Upon request, the Employer will make available

to any applicant involved in a competitive action

governed by the terms of this Article the overall

score assigned to the applicant. Subject to the

Privacy Act, upon request, the applicant will be

provided the overall scores assigned to the other

applicants on the promotion certicate. Such

request should be made through the applicant’s

supervisor or designee.

Section 10

Release of Information and SharePoint

A. The parties agree that there is no need to meet

the statutory standards of 5 U.S.C. § 7114(b)(4) to

obtain the information pursuant to this subsection,

e.g., particularized need. However, consistent

with the Privacy Act, the Employer nonetheless

is legally required to protect the privacy of the

applicant(s) involved in the action. Upon ling a

grievance over a promotion or other action taken

under the terms of this Article, the steward ling

the grievance or another steward designated

by the Chapter President will upon request be

furnished the material generated and/or utilized in

assessing the eligible applicants (bargaining unit

and non–bargaining unit) subject to the following

criteria:

1. the aforementioned material, which includes,

among other things, vacancy announcements,

managerial appraisals, records related to

experience, training and awards, applications,

interview notes, rating/ranking questions,

answers provided to the questions and the

total overall score for all questions, rosters,

selection certicates and declinations will be

provided to the steward or another steward

designated by the Chapter President;

2. if a grievance is conned to promotion

certicate applicants, only the evaluative

material of such applicants will be provided

pursuant to this subsection;

3. if a grievance involves applicants not making

the promotion certicate, only the evaluative

material of the applicants on the BQ list will be

provided pursuant to this subsection; and

4. if the grievance involves questions of

basic eligibility, the evaluative material of

all promotion certicate applicants will be

provided and, if requested thereafter, the

answers to basic eligibility questions of all

eligible applicants will be provided.

5. If a grievance alleges a violation of Article

13, Section 1 rst consideration rights of

candidates for positions above the journey

level, the certicate(s) listing external

candidates, which is the companion

certicate(s) to the certicate(s) listing internal

candidates, will be provided, subject to the

Privacy Act.

6. Nothing in this subsection diminishes the

statutory right of the Union to request

additional information where it is able to meet

the statutory standard (e.g., particularized

need).

B. Challenges to the Employer’s action in the

implementation of subsection 10A, above, if any,

will be automatically added to the grievance at

issue or independently grieved and nally resolved

by an arbitrator, e.g., making an “in camera”

inspection of the entire selection le, subject to the

“privacy” protection cited above.

C. Consistent with applicable laws and regulations,

including the Privacy Act:

1. the Employer will maintain SharePoint site to

provide a single location for NTEU Chapter

Presidents and Chief Stewards to retrieve

documents, Chapter Presidents and Chief

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 13

Stewards, who are IRS employees or a

designee who is also an IRS employee, will

be given access to the SharePoint site to view

and print specic documents consistent with

subsections 3D, 3E, 4B6, 7B and 7D. The

parties agree that there is no need to meet the

statutory standards of 5 U.S.C. § 7114(b)(4)

to obtain the information e.g., particularized

need.

2. the documents posted on the SharePoint will

be searchable by the vacancy announcement

number; and

3. a key or identier will be used for each

applicant involved in a promotion package to

allow the Union to match applicant data.

D. 1. Where a grievance has not been led or the Union

requests information not provided in subsection

10A, above, stewards may request to review

material generated or utilized in assessing the

applicants by submitting a request consistent

with 5 U.S.C. § 7114(b)(4) to the national

information request e-mail box. If the request

is approved, the material generated or utilized

in assessing the applicants will be placed

on SharePoint and the steward will be given

access to the information on SharePoint.

2. Where the Union has led a grievance, the

documents from the automated application/

ranking system, outlined in subsection 10A,

above, will be provided on SharePoint within

thirty (30) workdays of the receipt of a request

for information led via the national information

request e-mail box. If not provided within thirty

(30) workdays of the receipt of the request on

SharePoint, the Employer will pay the entire

cost of the arbitrator if an arbitration hearing

over the matter is subsequently held.

E. Access to Crediting Plans

1. Where the Union les a grievance challenging

the promotion score given a candidate or

candidates and informs the Employer that

it is going to challenge the application,

interpretation or substance of the crediting

plan or specied parts thereof, and where

one party determines that a challenge to

the crediting plan may be resolved through

viewing the crediting plan after the second

to last step of the grievance process, an in

camera review will be provided to the Chapter

President, one (1) steward designated by

the Chapter President, and a National NTEU

representative prior to the last step of the

grievance process. If the challenge is to only

a portion of the plan the in camera review

will cover only that portion of the plan. The

in camera review will be subject to the non-

disclosure requirements of subsection 10E3,

below.

2. If the grievance is not resolved and the Union

invokes arbitration over the dispute, the Union

but not the individual grievant(s), will be given

a copy of the plan no later than sixty (60) days

prior to any arbitration over the dispute. If the

challenge is only to a portion of the plan, only

that portion of the plan will be provided.

3. As a condition of receipt and use, the Union

and each representative of the Union shall

agree, in writing, on an Employer-provided

form and with Employer-provided language,

to treat all condential information received as

such and not at any time to disclose contents

of the plan to any other person or to use the

plan contents for any other purpose. The

Union shall provide the Employer in advance

with a list of persons who will be given access

to the plan and shall limit access to those

persons. The consequence of any material

violation of a condentiality agreement by the

Union, by any of its representatives or by any

bargaining unit employee who becomes privy

to such information from the Union or any

representative thereof will be a suspension

of the Union’s right of access to any crediting

plans pursuant to this subsection for a period

of one (1) year from the date the Employer

becomes aware of the violation. Any such

suspension shall be subject to review in

expedited arbitration. In an arbitration

involving a crediting plan, the arbitrator shall

omit the details of the crediting plan from any

decision and, upon request of either Party,

take testimony related to the plan’s details

without a transcript.

F. Consistent with the Privacy Act, the Employer

will provide by internal vacancy announcement,

including rosters, the data listed below in a

spread sheet format. The data will be provided

electronically to National NTEU within thirty (30)

days of the end of each scal year quarter.

1. Announcement number;

2. Announcement date;

3. BOD;

4. Job title;

5. Series;

6. Grade(s) announced;

7. POD of vacant positions;

8. Number of vacant positions to be lled

pursuant to original announcement;

9. Number of applicants ruled eligible;

10. Score of each promotion certicate applicant;

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 14

11. Name of selectees;

12. Date of selection;

13. Name, series, current grade and location of all

candidates on the promotion certicate list in

rank order from highest to lowest; and

14. Whether subsequent to consideration or selection

the Employer considered and selected a candidate

from outside the bargaining unit.

Section 11

Priority Consideration

A. If it is determined, through the grievance

procedure, that violations of the provisions of this

Article resulted in denying the grievant(s) proper

consideration, corrective action will be taken as

follows:

1. employees erroneously omitted from a

promotion certicate list shall receive priority

consideration in accordance with subsection

11H, below, and applicable regulatory

requirements;

2. employees who were erroneously omitted

from, or improperly ranked on a roster

announcement, but who do not otherwise

qualify for relief under subsection 11A1,

above, will be ranked in proper order on such

a roster; and

3. other violations will be remedied as appropriate.

B. The Parties recognize that priority consideration

is awarded as a remedy and requires bona de

consideration of the employee’s qualications

when an employee is referred for an appropriate

vacancy. Priority consideration consists of a

selection certicate which contains an employee’s

name alone being sent to a selecting ofcial

before the ofcial considers other applicants for a

position.

C. An employee will be entitled to a separate priority

consideration for each vacancy announcement for

which the employee was improperly considered.

D. If more than one (1) employee is entitled to

consideration, the names of only those employees

will be submitted on a single certicate to the

selecting ofcial for the next appropriate vacancy.

E. If the appropriate vacancy has already been

announced, the employees due the priority

consideration will be considered by the selecting

ofcial before other applicants are ranked or

referred for selection.

F. When the Employer considers employees who

have priority consideration pursuant to this

Agreement and does not select those employees,

the Employer will put the reasons for non–selection

in writing and serve a copy simultaneously on the

employees.

G. Once the deadline for ling a grievance or other

complaint has passed, employees who have not

led a grievance or other complaint or had one

led on their behalf may only be given priority

consideration pursuant to an order issued by a

higher-level authority.

H. In accordance with 5 C.F.R. § 335, employees

receive priority consideration for an appropriate

vacancy.

1. An appropriate vacancy is linked to the

actual vacancy announcement from which

consideration was lost and includes positions

with no higher promotion potential and the

same:

(a) business unit;

(b) commuting area of original vacancy;

(d) work schedule (e.g., seasonal);

(e) position type (e.g., permanent, temporary

not to exceed or temporary not to exceed,

may be made permanent).

2. Consistent with the original vacancy

announcement, an appropriate vacancy for a

“Remain in POD” vacancy announcement is

limited to another “Remain in POD” vacancy

announcement matching the criteria listed

above, as applicable.

3. In those circumstances where a vacancy

does not occur within two (2) years of the

date the priority consideration was granted,

the employee will be considered for vacancies

meeting the above criteria within the State of

the POD of the original vacancy.

Article 14

Section 1

General Provisions

A. The provisions of this Article apply to all employees

of the Internal Revenue Service subject to periodic

release and recall.

B. Unless the national parties agree otherwise, the

basis for release and recall at Center Campuses

will be Departments in the Accounts Management

Centers and Operations in the Submission

Processing and Compliance Services Centers.

C. For all other employees subject to release and

recall, unless agreed to otherwise by the national

Release/Recall Procedures

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 14

parties, the basis for release and recall will be the

highest organizational level at the post-of-duty

(POD).

Section 2

A. Basis For Release/Recall

1. The release and recall of career/career-

conditional intermittent employees will be

by IRS Enter On Duty (EOD) date of those

employees possessing the skills needed.

2. The release and recall of seasonal employees

and employees on term appointments will be

accomplished by a combination of performance

and seniority of those employees possessing

the skills needed.

3. Separate lists will be established for seasonal,

career/career-conditional, intermittent, and

term employees.

4. Seniority ranking will be computed based on

the employee’s IRS (EOD) date.

5. Performance ranking will be based on scores

assigned to rated Critical Job Elements CJEs.

6. Performance ratings will be based on an

employee’s most recent annual appraisal. In the

absence of an annual appraisal, employees meeting

the minimum appraisal period requirements will

receive an ad hoc evaluation for release and

recall purposes only.

7. The Employer has determined that term

employees will be released before career

status employees and will be recalled after

career status employees are recalled.

8. Ties in ranking will be broken rst by IRS

EOD, second by Service Computation Date

(SCD), and third by comparing the last four

digits of the tied employee’s social security

numbers. In odd numbered years, employees

with the lowest number will be placed rst on

the release/recall list. The opposite will hold

true in even numbered years.

9. The release/recall lists will be updated as

necessary.

B. Notice of Release

The Employer will make every effort to give at least

ve (5) days notice of release to employees unless

prevented by unforeseen changes in inventory.

C. Notice of Recall

1. Seasonal Employees

(a) notice to a seasonal employee of recall will

be given rst by telephone;

(b) one (1) call will be made during the day,

and a second call will be made during the

evening hours; and

affected employee, written conrmation

of the attempt to call will be sent to the

employee by regular mail on the next day

after the telephone calls were made. An

employee who receives the letter and

contacts the Employer within forty-eight

(48) hours will be returned to work provided:

i. the returning employee has not missed

any essential training in the interim;

and

ii. the remaining work is expected to

last for at least one (1) administrative

workweek.

2. Career/Career-Conditional Intermittent and Term

Employees Notice of recall to a career/career-

conditional intermittent and term employee will

be sufcient if given by telephone.

3. Current Addresses and Telephone Numbers

It is the responsibility of the employee to

provide the Employer with a current address

and telephone number.

D. Skills

1. Skills will be determined by the Employer.

The Employer will assign skills in a fair and

objective manner. During an employee’s rst

year, a skill will be assigned to the employee

following the successful completion of training

and/or the learning curve. To retain a skill, an

employee must successfully complete update

training each year. Should the Employer not

provide the training, the employee will retain

the skill. In the absence of any assignment of

skill to an employee, the employee shall be

presumed to possess those skills that have

been assigned to other employees in identical

positions (same title, series, and grade) within

the employee’s assigned organizational level.

When skills are specically assigned, it will be

done by means of written notice.

2. The Employer will establish and maintain a

current listing of the skills established for each

organizational level.

3. When the Employer makes changes to the

assignment of skills, the change will be made

known to, and discussed with, the employee(s)

affected in advance of implementing the

change.

4. The Employer has determined that if an

employee temporarily performs duties outside

of their assigned organizational level due

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 14

to a detail, temporary promotion, etc., the

employee will not retain any skill code(s)

gained during the temporary assignment

for release and recall purposes. However,

employees will retain the skill code(s) gained

outside their assigned organizational level for

the purposes of offering overtime under Article

24 of this Agreement.

Section 3

Seasonal Release/Recall Procedures

A separate release and recall list will be established

for seasonal and term employees.

A. Release of Seasonal and Term Employees

When it becomes necessary to place any or all the

seasonal employees in an organizational level, or

other appropriate organizational area consistent with

the general provisions of this Article, in a non-work

status, the Employer will use the following procedures:

1. Canvass employees, in the skills area affected

in the organizational level, to determine if a

sufcient number of employees wish to accept

voluntary release.

2. The Employer has determined that if, as

a result of the canvass, more employees

wish to be released than is necessary, the

employees with the earliest IRS EOD will be

released. If the canvass does not result in a

sufcient number of voluntary applications for

release, subsequent placement of employees

in non-work status will be based on a ranking

of employees who possess the specic skill

required to perform the remaining work, as set

forth in subsection 3B below.

3. The Employer has determined that those who

rate the lowest on the release/recall list will

be placed in a non-work status rst and those

ranking highest, last.

B. Ranking Seasonal Employees for Release

1. Absent agreement by both parties at the

national level, the points awarded for seniority

in the table below are not subject to negotiation

during the term of the Agreement.

2. Performance and seniority will be used to

rank fully successful or above employees as

follows:

(a) add the numerical scores for all rated CJEs;

(b) divide the total in (a) by the number of rated

CJEs;

years of service from the employee’s IRS

EOD as follows:

Less than two (2) years = 0

Two (2) years = .5

Three (3) years = 1.0

Four (4) years = 1.33

Five (5) years or more = 1.67

(d) add the points obtained in (b) and (c) above;

(e) the total from (d), above, is the total number

of points assigned an employee for ranking

purposes.

3. The release/recall list will be constructed as

follows:

(a) place all fully successful or above seasonal

employees in the appropriate organizational

area on a release/recall list based on the

score obtained in subsection 3B2 above;

(b) those employees with the highest score will

be at the top of the list;

successful will be placed below employees

with ratings of fully successful or above in

descending IRS EOD order;

(d) employees with ratings of unacceptable will

be placed below employees with ratings

of minimally successful in descending IRS

EOD order;

(e) newly hired seasonal employees who do

not have performance appraisals consistent

with the provisions of subsection 2A6 will

be placed on the bottom of the release/

recall list by their training test scores until

such time as they are evaluated for the next

list; and

(f) for those seasonal employees who do not

have performance appraisals or training

test scores, ranking will be accomplished

by placing them on the list below those

employees with training test scores by their

score on the OPM certicate.

4. Employees will be informed of their position

on the list.

5. The parties agree that the arbitrator’s

appropriate remedy for an improper release

or recall is back pay, consistent with law, or

other remedy as the arbitrator may decide.

However, such relief will not include “make-up

work” or “extension of season”.

C. Recall of Seasonal and Term Employees

1. The order of recall will be based on the

release/ recall list.

2. The Employer has determined that those

highest on the list who possess the specic

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

skills needed will be recalled rst, and those

lowest on the list, last.

D. If a Submission Processing Center has not

reached a level where at least sixty-six percent

(66%) of its measurable employees have received

a measured annual evaluation at the end of each

year of this Agreement, the Union will be free to

open negotiations at the national level to make

changes that will increase the number of people to

sixty-six percent (66%). However, it may not make

proposals that would change the fundamental

MEPS program.

Section 4

Career/Career-Conditional Intermittent Release/

Recall Procedures

A. Release of Career/Career-Conditional

Intermittent Employees

1. When it becomes necessary to place any or

all of the career/career-conditional intermittent

employees in an organizational level consistent

with the general provisions of this Article in a

non-work status, the release will be based on

a ranking of those employees who possess the

skills required to perform the remaining work as

set forth in subsection 4B below.

2. This ranking will be reected on a list to be

known as the release/recall list (intermittents).

3. The Employer has determined that those

who rank lowest on the release/recall list will

be placed in non-work status rst and those

ranking highest, last.

B. Ranking Career/Career-Conditional

Intermittent Employees for Release

1. The release/recall list will be constructed as

follows:

(a) list all career/career-conditional intermittent

employees in the appropriate organizational

area on a release/recall list according to

their IRS EOD dates; and

(b) those career/career-conditional intermittent

employees with the earliest dates (most

seniority) will be at the top of the list and

those with the latest IRS EOD dates (least

seniority) will be at the bottom of the list.

2. Employees will be informed of their position

on the list.

C. Recall of Career/Career-Conditional

Intermittent Employees

1. The order of recall will be based on the

release/ recall list.

2. The Employer has determined that those

highest on the list who possess the specic

skills needed will be recalled rst, those lowest

on the list, last.

Section 5

Details

A. Details of seasonal employees will not be made

in a manner which would negate the intent of

provisions of this Article. However, the Employer

may detail seasonal employees who are in an

organizational area in which some employees are

being placed in a nonwork status if the employees

to be detailed possess the skills needed in another

organizational area which is in the process of

recalling or hiring seasonal employees on the

basis of need for employees with the requisite

skills.

B. 1. Details of seasonal employees under the

circumstances outlined in subsection 5A,

above, will be on the basis of the ranking

procedures outlined in this Article.

2. The Employer has determined that seasonal

employees ranking highest on the release/

recall list, who possess the requisite skills, will

be detailed in rank order as needed.

C. 1. Once detailed, seasonal employees will be

released from the organizational area to which

detailed in accordance with the provisions of this

Article based upon their position on the release/

recall list in the assigned organizational area

while on detail.

2. Nothing in this subsection will be interpreted to

preclude the Employer from terminating details

for the purpose of returning employees to their

home section to perform work.

Section 6

Union Notication

A. The Union Chapter with representational jurisdiction

over the positions from which a release or recall is

occurring will be sent a copy of every release/recall

list provided for in this Article once it is established.

B. The Union will receive notice of when a release or

recall is to be effected.

Article 15

Section 1

Purpose and Denitions

A. This Article establishes procedures for making

certain changes in employees work assignments,

Reassignments/

Realignments and Voluntary

Relocations

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

subject to applicable law, rule, and regulation,

including, but not limited to 5 C.F.R. § 330, Subpart

B. For the purposes of this Article:

1. “Position” means a set of duties requiring the full

or part-time employment of one (1) person, as

described in the position description.

2. Reassignment/Realignment means;

(a) a permanent change in an employee’s

position (does not include application of new

classication standard);

(b) a permanent change in the post-of-duty (POD)

to which the employee is assigned outside the

commuting area;

assignment of an employee within their POD

with or without physically relocating; or

(d) the permanent physical relocation of an

employee within their POD, without promotion

or demotion.

3. “Commuting Area” as dened by the Employer

for purposes of this Agreement.

4. A “Satellite” ofce is considered to be a POD.

5. “Enter on Duty” (EOD) date as dened in Article

Section 2

Involuntary Reassignments /Realignments

A. Reassignments/Realignments within a POD

Where the Employer proposes to reassign/realign

employees within a particular POD, which may

also involve a change in the physical location of

employees, the following procedures will apply:

1. The Employer will provide the appropriate

Union Chapters with notice of its intention to

reassign/realign employees if required by law.

If formal notice of the change is not required

by law, managers will provide a courtesy

notice to the impacted Chapters of such

reassignments/realignments.

2. The Employer will designate the impacted

employees and will solicit for volunteers for

reassignments/realignments from among

qualied employees who possess any

necessary specialized skill. The names

of the impacted employees and their new

assignments will be provided to the Union with

the notice in subsection 2A1 above.

3. If there are more volunteers than needed, the

employee(s) with the earliest IRS EOD will be

reassigned/realigned.

4. Where there are not enough volunteers, the

least senior employee(s), using IRS EOD, will

be reassigned/realigned.

5. The designated employees will receive ve

(5) workdays notice.

6. If the Employer asserts that a specialized skill

is needed, the Union reserves the right to

bargain at the national level over the impact

and implementation of the specialized skill, if

that specialized skill has not been used as a

matter of practice in lling the position.

7. Any negotiations, including the initial contact

with the Factnder identied in Section 3 of

this Article, will be completed within thirty

(30) days of the date of the notice provided

in subsection 2A1, above, and in accordance

with the bargaining procedures set forth in

Section 3, below.

8. Employees will be provided a reasonable

amount of administrative time to pack and

unpack their belongings.

9. Employees will be offered seating assignments

in IRS EOD order.

B. Reassignments/Realignments between PODs

within the Commuting Area

Where the Employer proposes to reassign or

realign employees from one POD to another

within a particular commuting area the following

procedures will apply:

1. The Employer will provide the appropriate

Union Chapters with notice of its intention to

reassign/realign employees if required by law.

If formal notice of the change is not required

by law, managers will provide a courtesy

notice to the impacted Chapters of such

reassignments/realignments.

2. The Employer will designate the impacted

employees and will solicit for volunteers

from among employees who are qualied

and possess any necessary specialized skill

requirements. The names of the impacted

employees and their new assignments will

be provided to the Union with the notice in

subsection 2B1 above.

3. If there are more volunteers than needed, the

employee(s) with the earliest IRS EOD will be

reassigned/realigned.

4. Where there are not enough volunteers, the

least senior employee(s), using IRS EOD, will

be reassigned/realigned.

5. The designated employees will be given

fteen (15) workdays notice.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

6. If the Employer asserts that a specialized

skill is needed, NTEU reserves the right to

bargain at the national level over the impact

and implementation of the specialized skill, if

that specialized skill has not been used as a

matter of practice in lling the position.

7. The impact and implementation of the

Employer’s use of a specialized skill and any

national negotiations over the adverse impact

of the reassignments/realignments, including

the initial contact with the Factnder identied

in Section 3, will be completed within thirty

(30) days of the date of the notice provided

in subsection 2B1, above, and in accordance

with the bargaining procedures set forth in

Section 3, below.

8. Employees will be provided a reasonable

amount of administrative time to pack and

unpack their belongings.

9. Employees will be offered seating assignments

in IRS EOD order.

C. Reassignments/Realignments Outside the

Commuting Area

Where the Employer proposes to reassign or

realign employees from one POD to another

outside a particular commuting area, the following

procedures will apply:

1. The Employer will provide the appropriate

Union Chapters with notice of its intention to

reassign/realign employees if required by law.

If formal notice of the change is not required

by law, managers will provide a courtesy

notice to the impacted Chapters of such

reassignments/realignments.

2. The Employer will designate the impacted

employees who are qualied and possess

any necessary specialized skill requirements,

and will solicit for volunteers from among

the impacted employees. The names of

the impacted employees and their new

assignments will be provided to the Union with

the notice in subsection 2C1 above.

3. If there are more volunteers than needed, the

employee(s) with the earliest IRS EOD will be

reassigned/realigned.

4. Where there are not enough volunteers, the

least senior employee(s), using IRS EOD, will

be reassigned/realigned.

5. The designated employees will be given thirty

(30) workdays notice.

6. Employees who are reassigned/realigned to

a POD outside the commuting area will be

entitled to moving expenses in accordance

with law, rule and regulation.

7. If the Employer asserts that a specialized

skill is needed, NTEU reserves the right to

bargain at the national level over the impact

and implementation of the specialized skill, if

that specialized skill has not been used as a

matter of practice in lling the position.

8. The impact and implementation of the

Employer’s use of a specialized skill and any

adverse impact may be negotiated by the

parties at the national level. Any negotiations,

including the initial contact with the Factnder

identied in Section 3, will be completed

within thirty (30) days of the date of the notice

provided in subsection 2C1, above, and in

accordance with the bargaining procedures

set forth in Section 3, below.

9. Employees will be provided a reasonable

amount of administrative time to pack and

unpack their belongings.

10. Employees will be offered seating assignments

in IRS EOD order.

Section 3

Expedited Resolution Process

A. The parties agree to use the following process to

resolve impasses that result from negotiations:

1. Either party may contact the designated

Factnder that has been selected by the

national parties, to advise the Factnder of

the dispute. This contact will be on the last

day of scheduled bargaining or when the

parties reach impasse, whichever is earlier.

The parties will submit their nal proposals

and any supporting documentation to the

Factnder within three (3) workdays of the

initial contact. The Factnder will also rule

on assertions by the Union that the Employer

failed to provide information requested for the

negotiations pursuant to 5 U.S.C § 7114(b)(4).

Consistent with Article 47, subsection 2G1(b),

if the Factnder nds that the Employer has

failed to provide the information when it had a

legal obligation to do so under applicable law,

the Factnder must compel the production of

the information and will extend bargaining for

an appropriate period of time to permit the

Union to consider the information and adjust

proposals accordingly.

2. The Factnder is empowered to assist the

parties in reaching agreement over remaining

disputes in accordance with law, rule, and

regulation. The Factnder shall determine

the appropriate resolution process for the

dispute, including but not limited to last and

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

best offer (Article by Article or issue by issue)

or amendment of nal offers.

3. The Factnder may contact the parties via

conference calls, subject to Article 47 subsections

2H2 and 2H3 of this Agreement, to discuss

the offers and will recommend a resolution to

the dispute within two (2) weeks of the nal

factnding session. For disputes resulting

from negotiations consistent with Article 47,

Section 2 of this Agreement, the time frame

is extended to four (4) weeks after the nal

factnding session. The recommended

resolution will be in writing. In no case may

the Factnder intrude on the Employer’s

right to reassign/realign. Any disputes as to

whether the Parties have engaged in their

nal factnding session will be determined by

the Factnder.

4. Any disputes remaining after submission to

the Factnder will be resolved pursuant to 5

U.S.C. § 7119, or other appropriate provisions

of 5 U.S.C. § 7101, et. seq. The party that

moves such remaining disputes to the statutory

impasse resolution process carries the burden

of proof regarding the reasons the Factnder’s

report does not resolve the issue at impasse.

5. If the Union seeks impasse resolution

pursuant to 5 U.S.C. § 7119, reassignments/

realignments will be implemented while the

Union pursues the statutory impasse process.

If the Employer seeks impasse resolution

pursuant to 5 U.S.C. § 7119, reassignments/

realignments and other changes to conditions

of employment will be delayed pending

resolution of the disputed issues, unless

exigencies are present. If a party seeks

impasse resolution, the parties will ask the

Federal Service Impasses Panel (FSIP) to

expedite the matter.

6. Any party that objects to the Factnder’s

recommended resolution will pay the full costs

of the Factnder who produced the decision.

Should neither party object, or should both

parties object, the costs of the Factnder will

be shared by the parties.

Section 4

Reassignments/Realignments – General

Provisions

A. The parties jointly commit to work together in

minimizing the adverse impact on employees

involuntarily reassigned/realigned under this

Article. The parties further commit to fully exploring

a variety of options which minimize adverse impact

such as Telework, alternative work schedules, and

telecommuting.

B. Notwithstanding the provisions outlined in Section

2, above, employees in their rst year as revenue

agents, revenue ofcers, or tax compliance

ofcers are subject to reassignment/realignment

without regard to their length of service, provided

that, among such rst year employees, IRS EOD

will be used when fewer than all such rst year

employees need to be reassigned/realigned.

C. 1. When employees have been reassigned/

realigned due to the abolishment of their positions,

they will be given the preference for reassignment/

realignment back to such positions provided

that such positions have been reestablished

within three (3) years of abolishment, and the

employees apply for such positions within fteen

(15) days of receiving written notice (to be given

by the Employer) of the reestablishment of the

positions. If such reassignment/realignment due

to job abolishment was to a position within the

commuting area, employees will be offered the

right of rst refusal back to such positions. If there

are two (2) or more applicants for a reestablished

position, the most senior applicant, using IRS

EOD, who meets the position requirements will

have preference. The parties recognize it is in the

interest of the Government to return applicants

to their former positions at Government expense

whenever possible.

2. When employees have been involuntarily

reassigned/realigned from a position in the last ve

(5) years, they will be entitled to return to a vacant

position with the same title, series, and grade in

the location they were forced to leave. No moving

expenses are authorized in such circumstances.

D. The Employer has determined that reassignments/

realignments will not be used in lieu of discipline.

Section 5

Permanent Hardship Relocations Through

Vacancy Process

A. 1. The Employer has determined, that, consistent

with workload needs, it will relocate an employee

demonstrating a signicant hardship that can be

relieved by a relocation outside their commuting

area, provided that there is a vacant position which

the Employer intends to ll in the employee’s

current job series and the employee meets the

position and skill requirements.

2. Employees requesting a hardship relocation will

be eligible for positions to be permanently lled at

the same or lower grade for which they meet OPM

qualications and selective placement factors.

B. The Employer has determined that where the

hardship reassignment is from one business

division to another business division, the hardship

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

relocation recipients who are above the journey

level will be limited to entitlement to positions in

their current occupation at the journey level.

C. Situations may arise wherein the Employer may

attempt to accommodate a hardship eligible by

offering assignment to a position in another series

when it is determined by the Employer that the

employee is minimally qualied for the position, can

readily perform the work and there is no vacancy

in the employee’s current series, provided that

there is no hardship eligible currently in the series

being considered. The Employer has determined

that the hardship eligible is not required to accept

a position in another series. Declination of such

an offer will have no impact on the employee’s

entitlement under this Agreement.

D. The Employer may ll an announced vacancy

with an applicant without accommodating a

hardship eligible if the hardship eligible has,

within the previous ninety (90) days declined an

offer of assignment made in accordance with the

provisions of his Agreement. Declination of an

offer made under subsection 5C, above, does not

serve to trigger this provision.

E. The Employer has determined that employees

who accept a voluntary change to lower grade

in order to receive a hardship reassignment will

be assigned work commensurate with their grade

level.

F. The Employer has determined that notication

of the hardship request prior to the close of a

vacancy announcement will result in that hardship

relocation being made through that vacancy

announcement provided the employee meets the

hardship criteria.

G. The Employer has determined that if a “gaining”

ofce has more than one (1) hardship waiting

for relocation, that ofce will offer the hardship

relocation according to the length of time that an

eligible employee has been waiting. That is, the

employee who can perform the duties and meets

the position requirements and who has been

eligible the greatest length of time.

H. Until such time that employees who accept a

voluntary downgrade achieve their previous grade,

employees who apply for a position may indicate

on their application that they have previously

received a hardship relocation. The Employer will

take into consideration prior to selection that the

employee(s) have accepted a downgrade as a

result of a hardship relocation.

I. Employees accepting a voluntary hardship

relocation will have their pay set in accordance

with Government wide regulations.

J. The employee must provide veriable

documentation concerning the situation or

condition that gave rise to the hardship request.

Employees who have access to the IRS intranet

will submit their application through the automated

online system. Employees who do not have

access to the IRS intranet via an IRS computer,

will use Form 13442 (Exhibit 15-1) to substantiate

and document hardship reassignment requests.

K. Employees will be eligible for hardship relocation

so long as:

1. their most recent annual rating of record is fully

successful or above;

2. they are not currently on a Performance

Improvement Plan,

3. they are not currently the subject of a disciplinary

action or a continuing conduct investigation; and

4. they are not applying to return to the commuting

area of a POD from which they had relocated

under a new appointment or competitive

selection under Article 13 of this Agreement in

the last two (2) years.

L. The hardship relocation application is good for one

(1) year from the approval date. At the expiration

of the one (1) year period, the employee must

reapply.

M. In addition, the employee may be required to

recertify that the hardship still exists before an

ofce extends an offer of a position. Employees

will notify the “gaining” ofce of any change in the

hardship situation.

N. Permanent hardships will only be approved when

the employee or employee’s immediate family

member is experiencing a signicant hardship

as set forth below. For the purpose of this article,

“immediate family member” refers to spouses,

parents (including legal guardians and those

serving in loco parentis), parents-in-law, brothers,

sisters, and children. “Step” relationships and a

life partner are also included in the denition of

immediate family.

1. The employee or immediate family member

suffers from a serious medical condition

affecting major life functions and the condition

is not treatable in the employee’s current

location. For example: access to a hospital

that specializes in treatment of a specic life

threatening disease or condition would qualify

as a hardship, even though there is a general

care hospital in the employee’s current

location; a severe condition such as hay

fever which might be alleviated by relocation

to another geographic area would not be

considered a signicant hardship unless the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

employee’s condition cannot be alleviated or

controlled by recognized medical treatment.

2. The employee suffers from a serious medical

condition affecting major life functions

and must get care outside the employee’s

commuting area because they require the

support of a caregiver or family member who

is not in the employee’s current location.

3. The employee’s immediate family member,

who resides outside of the employee’s

commuting area, suffers from a serious

medical condition affecting major life functions

requiring the employee’s care and support.

4. Access to special educational facilities (for

example, schools for hearing or visually

impaired) if there is no equivalent facility in the

employee’s present location.

5. Employment-related situations where the

employee’s spouse, or life partner is:

(a) facing the choice between relocation for

a job or unemployment;

(b) receiving a promotion opportunity in

another location;

in another location; or

(d) receiving military orders to relocate.

6. Protecting the life of the employee or

employee’s spouse, life partner, or dependent

children from domestic violence or other

similar threats to life or limb.

O. Denials of hardship requests will be resolved

through the grievance procedure. Grievances that

remain unresolved at the rst step will be waived

to the last step of the grievance process. Upon

invocation, unresolved grievances over denial of

hardship requests will be discussed at the national

level prior to scheduling the arbitrations.

P. The Employer will provide the NTEU National

President a quarterly report listing all approved

hardship applications. The report will include

the date of the request, the grade, series and

current location of the employee, the new location

requested by the employee, and placements (with

associated vacancy announcement numbers)

made pursuant to this Article.

Q. A hardship relocation under this process will not

entitle the employee to moving expenses, but

neither will it void any independent entitlement the

employee may have.

R. The Hardship Relocation Program does not apply

to positions to be lled on a temporary basis.

Section 6

Voluntary Relocations

A. Employees may volunteer for relocation under

this Section for any POD (Campus, Call-site,

POD) within their BOD in accordance with the

procedures in this Section.

B. Volunteers for relocation within their current

business division are eligible for realignment

to positions at their current grade, series, work

schedule (e.g., seasonal to seasonal), and

specialty, if any.

C. The opportunity to apply for voluntary relocation

will be announced annually Service-wide no later

than January 5 and remain open through July 20.

1. Employees wishing to relocate using this

process must submit an online listing up to

three location(s) for which they wish to be

considered. Applications submitted on or

before January 20 will be considered for

voluntary relocation for the entire calendar

year. Applications submitted or updated after

January 20 and on or before July 20 will be

considered for voluntary relocations opening

after July 20 through the remainder of the

calendar year. No applications for voluntary

relocations will be accepted after July 20 for

that calendar year. An employee’s application

will expire at the end of the calendar year in

which they applied.

2. The Employer has determined that when

it decides to ll a vacancy, it will review the

voluntary applications and list the candidates

in order of IRS EOD. Employees will be

excluded from the list if they do not have

a rating of Exceeds Fully Successful or

above on their last rating of record, are not

in a permanent position, are not in the same

position as that of the vacancy, have moved

voluntarily under this program, received a new

appointment or were competitively selected

under Article 13 of this Agreement in the

last two (2) years. Employees in positions

with specialty areas that require specialized

training will only be eligible to volunteer for

relocation to vacancies in the same specialty

area. Once this list is assembled, applicants

will be selected in order of earliest IRS EOD

date.

D. Selection Procedure within a Division:

1. The Employer has determined that when

it posts a vacancy, it will realign eligible

employee(s) from the voluntary relocation list

as follows:

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 15

(a) Where the announcement seeks to ll two

(2) to fourteen (14) vacancies, the Employer

will realign one (1) eligible employee from

the voluntary relocation list.

(b) Where the announcement seeks to

ll fteen (15) or more vacancies, the

Employer will realign a number of eligible

employees equal to 10% (rounding up) of

the announced vacancies.

of vacancies that will be lled at each POD,

paragraphs 1a-b, above, apply separately

to each POD.

(d) This Section does not apply to vacancy

announcements identied as “Remain in

POD.”

E. The requirement to realign volunteers under this

Section will not limit the Employer’s right to ll all

of the positions that have been announced.

F. A relocation under this process will not entitle the

employee to moving expenses, but neither will it

void any independent entitlement the employee

may have.

G. Employees who decline an offer to voluntarily

relocate will be removed from the voluntary

relocation list for that location, but remain eligible

for other selected locations.

H. Within budgetary limitations, any qualied

employee working a Part-Time Career Act

schedule who previously worked full time will be

returned, upon request, to a full time schedule in

their occupation.

I. In the event an employee is selected for realignment

pursuant to the voluntary relocation process of this

Section, the employee and Employer will attempt

to reach a mutually agreeable relocation date.

The Employer may determine special workload

demands cannot permit immediate release of

the employee from their current POD. In such

circumstances, the employee will be released

when the special workload demands no longer

exist, ordinarily within six (6) months. However, in

no event will the employee be released later than

one (1) year from the date on which they were

selected.

J. Nothing prevents employees who are on the

voluntary relocation list from also applying

competitively for positions.

K. Within ten (10) workdays of January 20 and July

20, the National NTEU President will be provided

with the list of all volunteers, including the

employee’s name, grade, series, POD, IRS EOD,

and requested PODs.

L. Within ten (10) workdays of the end of each quarter,

the Employer will provide the NTEU National

President with a report listing all bargaining unit

employees selected for placement through the

Voluntary Relocation program (both Sections 6

and 7). The report will include the name, grade,

series, IRS EOD, vacancy announcement number,

if applicable, and location of placement of selected

employees.

Section 7

Permanent Hardship Relocations and Voluntary

Relocations by Realignment Within a Division

A. At the Employer’s discretion, a hardship or

voluntary relocation eligible, as determined by

Section 5 or 6, respectively, may be realigned

within the same Division in accordance with the

terms set forth below. This subsection only applies

where the employee is realigned into a position for

which there is no current vacancy announcement.

B. The following provisions apply to all hardship and

voluntary relocations by realignment:

1. the realignment must be within the same

Division;

2. the employee must be in a permanent position

and retain his or her current series, grade, and

position

description;

3. the employee must retain their current work

schedule (e.g., seasonal to seasonal, part-

time to part-time);

4. the employee must accept the work conditions

of the gaining ofce; and

5. Facilities Management and Security Services

has conrmed that the new POD can

accommodate the employee.

C. When the Employer determines to realign

employees to a POD pursuant to this Section,

the Employer will rst realign hardship eligibles in

accordance with Section 5G, above. If there are

no hardship eligibles who requested realignment

into that POD, the Employer will realign voluntary

relocation eligibles who requested realignment

into that POD in accordance with Section 6.C.3,

above.

D. A realignment under this process will not entitle

the employee to moving expenses, but neither will

it void any independent entitlement the employee

may have.

E. Nothing in this Section is intended to prevent

an employee from requesting and receiving

approval to be realigned from one POD to another

POD within the commuting area, subject to

management’s discretion to approve.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 16

Section 8

Job Swaps

The Employer has determined that Employees in

the same occupational classication series, with the

same work schedule (e.g., seasonal to seasonal),

same specialty area, if applicable, and at the same

grade levels may swap positions, absent just cause.

Additionally, once an employee has swapped

positions with another employee, he or she may not

swap again for three (3) years. In order to be eligible

for such voluntary movement employees must be at

least fully successful in their current positions and the

swap must not require any formal training or relocation

costs to the Employer. Employees approved for a job

swap are subject to the working conditions in the

work area of the other employee involved in the swap

(e.g., AWS, Telework, TOD). The parties recognize

and acknowledge that such job swaps are solely for

the benet of the employees involved and it is the

responsibility of the employees to identify the other

employees interested in such a job swap.

Section 9

Temporary Hardships

A. 1. Where an employee is experiencing a temporary

hardship, the employee may request a temporary

Telework arrangement. The Employer will make

every reasonable effort to approve a temporary

Telework location, including to another IRS

POD, to accommodate the temporary hardship.

The mileage requirement of Article 50 of this

Agreement for the location of a Telework site

is temporarily waived, and the requirement to

report to the assigned POD at least two (2) days

each pay period or, if the work location varies on

a recurring basis, regularly perform work within

the commuting area of the POD, is temporarily

waived.

2. Employees may also request a temporary

hardship to another IRS POD. The Employer will

make everyreasonable effort to accommodate

the temporary hardship.

B. Temporary hardship locations will not be outside of

the United States (Puerto Rico is within the U.S.).

C. The Employer may approve temporary hardship

requests for various periods of up to one (1) year

depending on the specic circumstances of the

hardship, subject to stafng and workload needs.

Management may extend the temporary hardship

for up to one (1) additional year.

D. The Employer will change an employee’s locality

pay area after 120 days to reect their temporary

telework or POD location and may require

the employee to report to an IRS POD for the

remainder of the approved temporary hardship

arrangement.

E. No moving expenses (to or from the temporary

location) will be provided to employees as a result

of the approval of a temporary hardship.

Article 16

Section 1

Denitions

A. Detail

For the purposes of this Article, a detail is dened

as the temporary assignment of an employee to

a different position for a specied period with the

employee returning to regular duties at the end of

the detail. Details may be to positions at higher or

same or lower grades. An employee who is on a

detail is considered to be permanently occupying

his/her regular position and is not required to

meet the qualications of the temporary position

with the exception of any education, certicate or

license requirements required by the position.

B. Non-Competitive Temporary Promotion

Consistent with 5 C.F.R. § 335.103(c)(1)(i), a non-

competitive temporary promotion is dened as

the temporary assignment of an employee to a

position at a higher grade position for a specied

period of time not to exceed 120 days with the

employee returning to his or her permanent

position of record at the end of the non-competitive

temporary promotion. To receive a non- competitive

temporary promotion an employee must meet

OPM qualications for the temporary position and

any selective placement factors.

C. Employees temporarily changing positions as a

result of a non-competitive temporary promotion

or detail will return to the working conditions

of their permanently held position once the

temporary assignment ends (e.g., resumption of

AWS, Telework).

D. Details of more than thirty (30) consecutive

calendar days will be formally documented by the

placement of documentation in the employee’s

Ofcial Personnel Folder (OPF).

E. An employee who is detailed to an overseas

assignment will receive forty-ve (45) days

advance notication, when circumstances permit.

Details and Non-Competitive

Temporary Promotions

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 16

Section 2

Higher-Graded Duties

A. 1. An employee who is detailed to a position of

higher grade for one (1) full pay period or more

will be temporarily promoted, for up to 120 days,

if eligible, and receive the rate of pay for the

position to which temporarily promoted. If an

employee is not detailed to a position of higher

grade, but performs higher graded duties for

twenty-ve percent (25%) or more of his or her

direct time during the preceding four (4) months,

the Employer will temporarily promote the

employee retroactive to the rst full pay period if

the employee meets the criteria below:

(a) the employee performed such higher

graded duties at least at a level of skill and

responsibility properly expected;

(b) the employee meets minimum OPM

qualications for the promotion to the next

higher grade; and

promotion to the next higher grade.

(d) the number of days of the retroactive

promotion may not exceed the limitations

established by law.

2. Once a four (4) month period has been reviewed

and a temporary promotion has been given, those

four (4) months will be eliminated from further

consideration in calculating future four (4) month

periods subject to subsection 2A2(d) above.

3. Direct time is to be calculated in accordance

with the criteria contained in Exhibit 16-1. The

procedures which are to be followed for other

matters related to higher graded work are

contained in Exhibit 16-2. Exhibit 16-2 is placed

in this Agreement for informational purposes

only.

Section 3

A. Upon request, and to the extent not prohibited by

law, the Employer will provide copies of necessary

and relevant data and reports from Integrated

Collection System (ICS) and other similar work

tracking system to enable the Union to monitor the

assignment of higher graded duties.

B. The Employer has determined that employees

assigned tax enforcement duties who are on

formally documented details as described in

subsection 3B will be relieved of responsibility by

the Employer for work then assigned, provided

such work is not encompassed by the detail. The

foregoing relief of responsibility will be based on

the detailee’s written list of those cases, identifying

the actions therein which need attention. The

Employer will provide timely notication of the

detail and the detailee shall be provided with

sufcient time to prepare such a list. The relief of

responsibility shall terminate with the employee

being returned to the permanent position.

Section 4

Rotational Details

A. 1. If the Employer determines to rotate employees

in and out of bargaining unit positions using a

series of details which extend for more than

thirty (30) consecutive days, the Employer will

solicit for volunteers from interested and qualied

employees possessing the necessary grade, skill

level, and experience requirements for the detail

from within the commuting area.

2. If there are more qualied employees than there

are positions to be lled, the most senior qualied

employee, using IRS EOD, who bids on such a

position shall be selected. Once an employee

completes a rotational assignment, he or she will

be placed at the bottom of the selection list.

3. Details of employees will not be made in a manner

which conicts with the provisions of Article 14 or

Article 22 of this Agreement.

B. When the rotation of employees through higher

graded positions has the effect that compensation

at the higher grade is avoided, the Employer will

comply with the provisions of IRM 6.335.

Section 5

Solicitation Procedures

A. With the exception of subsection 5B, below, the

solicitation procedures in this Section cover all

details to bargaining unit positions at the same

or lower grade exceeding sixty (60) days and all

non-competitive temporary promotions and details

to higher-graded positions to bargaining unit

positions exceeding sixty (60) days, but no more

than 120 days.

B. The procedures of Article 14, Section 5, will be

used to solicit for interest in details for seasonal

employees who are in an organizational area in

which employees with the necessary skills are

being placed in a nonwork status and needed in

another organizational area that is in the process

of recalling or hiring seasonal employees.

C. 1. Solicitation for details and non-competitive

temporary promotions, consistent with

subsections 5D, 5E and 5F, below, will be

accomplished by the Employer using electronic

media including, but not limited to, e-mail and

electronic bulletin boards and/ or other appropriate

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 17

means for employees without computers (e.g.,

memorandums, desk drops).

2. The solicitation will include pertinent

information regarding the opportunity such as

the qualications, the duties of the position,

the expected duration and the organizational

location.

3. Upon request, the Employer will provide the

Chapter President(s) who represents employees

solicited for details or non-competitive temporary

promotions with the methodology used to

canvass employees.

D. The Employer may affect non-competitive

temporary promotions or details of sixty (60)

days or less from among appropriately qualied

employees (to be eligible for a temporary

promotion, employees must meet minimum OPM

qualications). Once a detail or non-competitive

temporary promotion of more than sixty (60)

consecutive days becomes available, the

Employer will solicit and consider volunteers in the

following order:

1. Center Campus or commuting area (by

Division rst, then among all Divisions);

2. Area, or its equivalent (by Division rst, then

among all Divisions); and

3. Service-wide (all Divisions).

E. Volunteers for details of more than sixty (60)

consecutive days will be solicited from interested

and qualied employees in the order set forth

in subsection 5D, above. If there are too many

volunteers, selection will be made in descending

order using IRS EOD date, unless competitive

procedures are used to identify the best qualied

candidate. If there are insufcient volunteers, the

Employer will select from among appropriately

qualied employees in reverse order of seniority,

using IRS EOD date, absent local mutual

agreement to the contrary.

F. Volunteers for non-competitive temporary

promotions of more than sixty (60) days, but less

than 120 consecutive days, will be solicited from

interested and qualied employees who meet

minimum OPM qualications for the temporary

promotion. If there are too many volunteers,

selection will be made in descending order using

IRS EOD.

G. If the most senior qualied applicant received the

same or a similar opportunity within the last twelve

(12) months; they will be passed over until all other

qualied volunteers have been selected.

Article 17

Section 1

A. The Employer has determined that acceptable

level of competence determinations will be made

as they become due by the employee’s immediate

supervisor as described in Article 12.

B. Acceptable level of competence determinations

will be made in a fair and objective manner

and will be made only on the basis of the work

requirements of the particular position or specic

work standards as may have been established by

the Employer for the position; provided, however,

that a determination that an employee is not

performing at an acceptable level of competence

(that is, at a fully successful level) will not be

used to dispose of questions of misconduct. In

accordance with applicable law, an employee

shall be advanced in pay to the next higher step

of his or her grade upon meeting the following

requirements:

1. the employee must have completed the

required waiting period;

2. the employee must not have received an

equivalent increase in pay during the required

waiting period; and

3. the employee’s performance must be of an

acceptable level of competence in each of the

critical job elements of his or her position (that

is, the employee’s most recent performance

appraisal is fully successful as provided in

Article 12 of this Agreement).

Section 2

A. If an employee has not been informed of the

requirements for successful performance in his

or her current position at least sixty (60) days in

advance of the completion of the required waiting

period, and has not been given a performance rating

in any position within the ninety (90) days prior to

the completion of the required waiting period, the

acceptable level of competence determination will

be postponed until sixty (60) days from the date on

which the employee has been informed of his or

her current critical job elements. If at the end of this

period it is determined that the employee’s work is

at an acceptable level of competence, the within-

grade increase shall be made retroactively to the

beginning of the pay period following completion

of the applicable waiting period consistent with 5

C.F.R. § 531.409(c).

B. When a manager’s review leads to the conclusion

that an employee’s work, is not at an acceptable

level of competence the employee will be provided

Acceptable Level of

Competence Determinations

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 18

with the following in writing within a reasonable

period of time, but never less than sixty (60) days

before the employee will have completed the

required waiting period:

1. notice of the critical job element(s) in which the

employee’s work is less than fully successful;

2. examples of less than fully successful

performance on which the action is based;

3. advice as to what the employee must do to

bring performance up to the fully successful

level;

4. a statement that the employee’s performance

may be determined as being less than

successful unless improvement to a fully

successful level is shown; and

5. a statement that the within-grade increase will

be withheld unless the employee’s work is at

an acceptable level of competence by the end

of the waiting period.

Section 3

A. If the employee’s performance becomes fully

successful, the notice given as provided in Section

2 will be canceled. If the employee’s performance

is not at an acceptable level of competence, the

Employer will notify the employee in writing that the

within-grade increase will be withheld. The notice

will include reasons for the action. The employee

will also be advised of the right and how to seek

reconsideration of the action in accordance with 5

U.S.C. §§ 5335(c) and 9508(d)(2).

B. If the within-grade increase due date has passed

at the time the employee achieves an acceptable

level of competence determination (i.e., a fully

successful rating of record), and the employee has

met other eligibility requirements, the within-grade

increase will be effective on the rst day of the rst

pay period after the acceptable determination has

been made.

Section 4

A. Neither the substantive nor the procedural aspects

of this Article may be grieved until an acceptable

level of competence determination is nal. The

acceptable level of competence determination

will be considered nal when a reconsideration

decision is due or issued. A reconsideration

decision shall be considered due thirty (30) days

from the date of the Employer’s receipt of an

employee’s written request for reconsideration.

The grievance procedure will begin one (1)

step above the reconsideration ofcial. If the

reconsideration ofcial also represents the nal

step of the grievance procedure, the level of

competence determination is appealable directly

to arbitration. This Section will not apply, however,

in cases where the grievance is based solely on

non-performance and/or non-merit reasons, e.g.,

an unfair labor practice or a prohibited personnel

action.

B. In the event an employee disagrees with the

Employer’s determination as to whether the

employee has satised the within-grade waiting

period, the employee may grieve the denial of the

within-grade increase within fteen (15) days of

becoming aware of the Employer’s determination.

Section 5

Any alleged violation which results in a new acceptable

level of competence determination will provide for

retroactivity of any pay increase, unless prohibited by

applicable law or higher Agency regulation.

Section 6

In accordance with law, rule and regulation, the

Employer will provide the Union with sanitized copies

of written notices referenced in subsection 2B, above,

any decision letters, and any reconsideration letters

simultaneously with their issuance to employees.

Article 18

Section 1

General

A. Performance Awards (that is awards earned as

a result of an employee’s annual performance

rating); Special Act Monetary Awards; Special

Act Time Off Awards; Bilingual Awards; Honorary

Awards; and Quality Step Increases (QSI) are

granted by the Employer on the basis of merit, and

within applicable budget limitations, to individuals

or groups.

B. Within the rst month of each scal year, or

within two weeks of when it receives its budget,

whichever is later, the Employer will determine

and inform the Union of the amount by which it will

fund bargaining unit Performance and Special Act

Monetary awards for the performance year.

1. The Employer has determined that it will

distribute no less than two percent (2%) of

total annual bargaining unit salary pursuant

to the NTEU-IRS Contract Award program

discussed below. “Total annual bargaining

unit salary” will be determined by the total prior

scal year actual salary cost (base + locality)

of bargaining unit employees, adjusted for

subsequent increases in Government-wide

civilian pay raise adjustments, if any. Subject

Awards

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 18

to its obligation to bargain the impact and

implementation of the reduction and grant

parity with the nonbargaining unit employees

awards pool consistent with the requirements

in subsection 1B2, below, the Employer has

determined that it may reduce the initially

announced amount only in response to

a signicant, unforeseen adverse event

impacting the budget and occurring during the

course of the year.

2. As an exception to the funding described

in subsection 1B1, if the Agency funds the

nonbargaining unit award pool at an amount

that exceeds the two percent (2%) rate

applicable to bargaining unit employees for the

same scal performance year, the Employer

will ensure parity between bargaining unit

employees and nonbargaining unit employees

such that the percentage of pay allocated

for awards to bargaining unit employees will

be equal to the percentage of pay allocated

to awards for the nonbargaining unit award

group for the same scal performance year.

The percentage rates applicable to the overall

bargaining unit and the nonbargaining unit

groups will be calculated in the same manner

as described in subsection 1B1, above.

3. The bargaining unit awards funding will be

distributed as follows: eighty-eight percent

(88%) will be distributed to bargaining unit

employees’ Performance Awards and twelve

percent (12%) will be distributed to Special

Act Monetary Awards for bargaining unit

employees.

4. If the Employer funds awards at an amount that

exceeds 2%, only the amount that exceeds

2% will be distributed as follows: eighty

percent (80%) will be distributed to bargaining

unit employees’ Performance Awards and

twenty percent (20%) will be distributed to

Special Act Monetary Awards for bargaining

unit employees. For example, if awards are

funded at 3%, Performance Awards would be

funded at 85.33% and Special Act Monetary

Awards would be funded at 14.67%.

5. Should the Employer determine to reduce

the budget for the bargaining unit award pool

described in subsection 1B1, above, to less

than 2% either at the beginning of the scal

year or during the scal year consistent with

Section 1B1, the percentage allocated to

Special Act Monetary Awards will have a

corresponding reduction. e.g., if the funding

is reduced from 2% to 1.5% (i.e., a 25%

reduction), only 9% of that 1.5% will be

distributed for Special Act Monetary Awards

(i.e., a 25% reduction from 12% to 9%).

6. Should the Employer determine to reduce

the budget for the bargaining unit award pool

described in subsection 1B1, above, to 1% or

less, either at the beginning of the scal year or

during the scal year consistent with Section

1B1, one-hundred percent (100%) of the

awards funding will be spent on performance

awards and Special Act Monetary Awards will

not be granted.

7. Should the Employer determine to cancel

bargaining unit awards altogether, either at

the beginning of the scal year or during the

scal year consistent with Section 1B1, the

following shall apply:

Bargaining: The Employer shall provide

notice to the Union that the funding has been

decreased or cancelled. The notice shall

include a statement that the funding of the two

non-bargaining unit awards groups has been

reduced in the same amount or cancelled.

Upon such notice, the Union may negotiate

over the impact and implementation of the

Employer’s decision to decrease or cancel

the awards budget. Such negotiations shall be

concluded within thirty (30) days of the notice.

At the beginning of the bargaining period, the

parties will contact the next available mediator/

fact-nder from the list compiled pursuant

to Article 47, Section 2, to ensure their

availability for the last full week of bargaining.

If necessary to make a recommendation on

the merits, the mediator/fact-nder will rule

on assertions by the Union that the Employer

failed to provide information requested for the

negotiations pursuant to 5 U.S.C. § 7114(b)

(4) or other procedural or substantive issues

over which the mediator/fact-nder may have

statutory authority.

If the parties fail to reach agreement by the

end of the thirtieth (30th) day of bargaining and

the mediation-factnding process, or if either

party rejects the nonbinding recommendation

of the mediator/factnder, either party may

pursue the matter using the statutory process

the Federal Service Impasses Panel.

8. Consistent with applicable law, the Agency

retains the exibility to pay for performance

awards either in the same scal year as the

performance ratings of record upon which

the awards were assigned to employees or

within the rst quarter of the following scal

year, unless an unforeseen adverse event

signicantly impacts the Agency’s obligation

to pay awards in such time, or the parties fail to

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 18

reach resolution of any bargaining pursuant to

Section 1B7, above. In no event will payment

be delayed beyond the end of the following

scal year.

C. The Employer will provide the Union data on

awards pools in Excel format at least ten (10)

workdays before issuance of the awards reecting

the following individual information:

1. A complete listing of all eligible bargaining

unit members by name, which includes NTEU

Chapter, award pool identication information,

award status, award amount, time off hours,

number of award shares earned, salary,

grade, step, current annual salary rate (base +

locality), award share value, award qualifying

average CJE score, employee’s average CJE

score, rating, effective date, and time spent in

a BU position.

2. The following summary information: award

pool ID code, NTEU Chapter and name;

qualifying average critical job element score

(cut-off score) for an award in that pool; award

share value for that award pool; the number

of eligible employees in the award pool; the

number of those employees who received

awards; the number of those employees who

received awards in the award pool divided

by the number of eligible employees in that

award pool (this reects the impact of ties for

all employees having the qualifying average

critical job element score).

3. The Union will also receive an annual report

on non-unit salaries for each non-unit award

pool for the comparative period and award

amounts for each non-unit award pool.

D. The fact that an employee is the subject of a

conduct investigation or has been the subject of a

disciplinary action during the rating period will not

necessarily preclude a performance award. Such

determinations will be made as follows. The merits

of the Employer’s decision to withhold an award

are subject to the negotiated grievance procedure.

1. For non-tax-related misconduct cases:

(a) If the penalty is a reprimand or less, the

award will not be denied.

(b) If the proposed penalty is a suspension

of three (3) days or less, the disciplinary

action will not preclude a performance

award that would otherwise be granted

unless such preclusion is necessary to

protect the integrity of the Service. In

applying this standard, the Employer has

determined that it will apply the following

criteria:

i. Whether the conduct was deliberate

or willful;

ii. Whether the conduct was dishonest;

iii. Whether the conduct deliberately

endangered the health or safety of

any person;

iv. Whether the conduct was infamous;

v. Whether the conduct was criminal; or

vi. Whether the conduct was notoriously

disgraceful.

In such cases, the award will be delayed for

the year in which the proposal letter issued

pending appeal and nal adjudication of

the proposed discipline.

of four (4) days or more, the employee’s

performance award will be delayed for the

year in which the proposal letter is issued

pending appeal and nal adjudication of the

proposed discipline.

2. For tax-related misconduct cases:

(a) If this is the employee’s rst tax-related

offense and

i. the proposed penalty is a reprimand

or less, the award will not be denied;

ii. the proposed penalty is a suspension

of any duration, the award will be

delayed for the year in which the

proposal letter is issued pending

appeal and nal adjudication of the

proposed discipline.

(b) If this is not the employee’s rst tax-related

offense and any disciplinary action is

proposed, the award will be delayed for the

year in which the proposal letter is issued

pending appeal and nal adjudication of the

proposed discipline.

3. If the employee is under investigation for

alleged serious misconduct, the award will

be delayed during the pendency of the

investigation. Examples of serious misconduct

include:

(a) 1203(b) violations

(b) Accessing sexually explicit sites/

pornography on or with government

property

(d) Misuse of government vehicle

(e) Criminal misconduct

4. In all of the above instances, if no penalty is

imposed or if the proposed penalty is mitigated

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 18

to a level below the threshold for denying an

award, the award(s) will be issued.

Section 2

IRS-NTEU Contract Awards Program

A. 1. Awards granted under this section will be known

as awards under the “IRS-NTEU National

Performance Awards Agreement (NPAA),”

and this designation will be noted on award

certicates, as well as any other letters or

memoranda given to employees in connection

with these awards. If the Employer decides to

issue letters, the appropriate NTEU Chapter

President will be given the opportunity to co-sign

the letters. Pursuant to the NPAA, all employees

who are otherwise eligible (including those with

tied CJE scores) shall be granted a monetary

award.

2. Subject to the prorating provisions of the NPAA,

the minimum performance award is $500. The

maximum performance award is 10% of an

employee’s salary or up to $10,000, whichever is

less, pursuant to 5 U.S.C § 4505a and 5 C.F.R.

§ 451.107(a).

3. Employees with an average CJE score lower than

3.4 will not be eligible for a performance award.

4. Employees with fewer than twelve (12) continuous

months on IRS rolls as of the last day of the last

pay period that ends on or before June 30 are not

eligible for a performance award.

5. The parties agree that the NPAA, including

addendums, as modied by but not inconsistent

with this Agreement will remain in force during

the term of this Agreement.

B. QSIs

1. The Employer appreciates the importance

of recognizing those employees who have

consistently performed in an outstanding

manner through the maintenance of a quality

step increase (QSI) program.

2. The Employer may grant Quality Step

Increases (QSI) to employees consistent with

its discretionary authority under 5 C.F.R. §

531, Subpart E.

C. No employee with an overall rating of Minimally

Successful or lower is eligible for a performance

award.

D. For employees converted to a bargaining unit

position as a result of a Unit Clarication Petition

(UCP), the following will apply:

1. If the employee was evaluated using CJEs on

the NBU position, the employee will continue

to receive annual appraisals consistent with

Exhibits 12-1 or 12-2 of this Agreement and

awards with the NPAA.

2. If the employee was not evaluated using

CJEs, and received appraisals on an annual

rating period starting on October 1 each year,

the employee will receive a BU performance

award as follows:

(a) In the award year of the conversion, if the

employee does not receive a rating of

record prior to the cut-off date for bargaining

unit awards, has worked at least sixty (60)

days on the bargaining unit position and

is otherwise eligible, the employee will

receive a performance award. In this case,

the supervisor or designee will issue an ad

hoc appraisal to determine award eligibility

and the award will not be prorated.

(b) If the employee receives a rating of record

that qualies for a performance award prior

to the award cut-off date and is otherwise

eligible, the award will not be prorated.

3. Funding for the additional award amounts will

be drawn from the allocation for performance

awards consistent with subsection 1B3 above.

E. The Employer will advise the Union in advance

if the Employer elects to hold an ofcial award

ceremony.

F. For employees who will otherwise be receiving

an award under the NPAA and who meet one of

the criteria below, the Employer will calculate their

performance award at the grade level of the higher

graded duties performed by the employee.

1. The employee was not eligible for a temporary

promotion, but performed higher-graded work

for twenty-ve percent (25%) or more of their

direct time for at least four (4) consecutive

months during the rating period; or

2. The employee received a non-competitive

temporary promotion for the maximum of 120

days in a year (or for 180 days under the OPM

exception for Campuses), but continued to

perform higher-graded duties for twenty-ve

percent (25%) or more of their direct time for

at least sixty (60) consecutive days during the

remainder of the rating period.

3. Employees are encouraged to notify their

supervisor if they know that they performed

higher-graded duties during their rating period,

indicate what percentage of their direct time

was at the higher grade and note the grade

level of that work they believe is proper.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 18

Section 3

Other Awards

A. Other awards will be made by the Employer in

accordance with the provisions of IRM 6.451.1,

unless modied by the provisions of this Article,

subject to the restrictions in Section 1B3 and 1B4,

above.

B. Managers are encouraged to utilize the provisions

of IRM 6.451.1 to motivate and reward employees.

C. Non-monetary awards will be given to employees

at the option of supervisors consistent with the

policies established by the Employer.

Section 4

Special Act Awards

A. The purpose of a Special Act Award is to increase

employee productivity and creativity by rewarding

their contributions to the quality, efciency, or

economy of Government operations. The award is

also intended to increase the quality of work life for

all employees, as well as encourage and recognize

one-time, non-recurring accomplishments above

or beyond normal job requirements.

B. It is within the Employer’s sole discretion to

offer Special Act Awards as either a Special Act

Monetary Award, subject to the restrictions in

Section 1B, above or Special Act Time Off Award.

The Employer agrees to grant Special Act Awards

to bargaining unit employees on the basis of their

contributions, in a fair, consistent, and objective

manner without discrimination.

C. If the Employer offers a Special Act Monetary

Award, the employee can choose to receive the

award as cash or as time off in lieu of cash in

accordance with Section 5, below. The value of

such award, whether received in cash or time off,

shall be charged to the awards budget, consistent

with Section 1B.

D. If the Employer offers a Special Act Time Off Award,

the value of such awards will not be charged to the

awards budget.

Section 5

General Provisions Related to Any Award

Received as Time Off

A. Where an employee requests time off in lieu of a

monetary Performance or Special Act award, the

Employer will normally grant the request absent

workload demands.

B. The scheduling and use of time off shall be subject

to the same approval process as is used for annual

leave as set forth in Article 32 of this Agreement.

C. Time off provides an employee with an excused

absence without charge to leave or loss of pay.

D. All bargaining unit employees shall be eligible for a

Special Act Time Off Award or may elect to receive

a Performance or Special Act Monetary Award as

time off unless the employee is or was on a leave

restriction letter within the (12) months prior to the

effective date of the award.

E. During any single leave year, employees may be

granted time off up to the average total number

of hours that such an employee works during a

biweekly scheduled tour of duty. For example, a

full time employee is eligible for a total of eighty

(80) hours of time off; and a part-time employee

working an average biweekly schedule of sixty-

four (64) hours is eligible for a total of sixty-four

(64) hours of time off.

F. To encourage the use of TOAs for timely recognition

of an employee’s contribution, the Employer has

determined that supervisors may grant up to eight

(8) hours of time off without higher level review or

approval.

G. The minimum amount of time off for any contribution

shall be one (1) hour. The maximum for any single

contribution shall be forty (40) hours for a full time

employee. A part-time employee will be granted

time off not to exceed their weekly work schedule.

H. Time off may be used in single blocks of time or

in one (1) hour increments, subject to approval by

the Employer.

I. Time off must be scheduled and used within one

(1) year from the effective date of the award or it

will be forfeited. Time off should be scheduled so

as not to conict with use of “use or lose” annual

leave. When physical incapacitation for duty

occurs during a period of time when an employee

is using their time off, sick leave will be granted for

the period of incapacitation and the time off will be

scheduled at another time.

J. Time off under this provision shall be calculated by

dividing the employee’s hourly rate, to the nearest

dollar, into the recommended award amount and

rounding-off to the nearest whole hour provided

that the time does not exceed the maximum time

allowed for a given contribution per subsections

5.E-F.

K. The monetary equivalent of time off (as determined

solely by the hourly wage of the employee during

the time off) will be charged back to the appropriate

awards budget where the employee elects time off

in lieu of a Performance or Special Act Monetary

Award.

L. The receipt of time off does not prevent an employee

from receiving any other Cash or Incentive Award

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

and receiving prior Cash or Incentive Awards does

not prevent granting time off.

M. Unused time off awards can not be converted to

cash.

Section 6

Bilingual Awards

A. Bargaining unit employees who were assigned a

rating of record of at least fully successful for an

appraisal period during which they were assigned

to a bilingual position description for at least 60

days shall receive a Bilingual Award of $750.

B. Employees who on a regular basis, rather than

occasionally, utilize their bilingual skills and do not

meet the criteria in Section 6A above shall receive

a Bilingual Award of $750 provided they:

1. have a current performance rating of at least

fully successful; and

2. are not otherwise compensated through a

Special Act Award based on the use of their

bilingual skill.

C. Receipt of a Performance Award shall not preclude

receipt of a Bilingual Award.

D. Employees will be eligible to receive one (1)

Bilingual Award per calendar year.

E. The Employer has determined that Bilingual

Awards shall not be paid out of the awards budget

established by the Employer in accordance with

Section 1B above.

Section 7

Except as specically provided for above, the Agency

may not change the Awards program without rst

providing notice to and bargaining with the Union to

the extent required by law.

Article 19

Section 1

Purpose and Denitions

A. This Article will apply to reductions in force (RIF)

conducted by the Service. The provisions are an

effort to:

1. avoid the need for a RIF;

2. mitigate the impact of any RIF decision on the

employees;

3. reduce the number of employees who would be

involuntarily separated, downgraded, or otherwise

impacted;

4. retain employees who have institutional knowledge

of the Service;

5. establish procedures that will be used by the

Employer to implement a RIF; and

6. establish procedures for any expedited

bargaining in connection with a reorganization

associated with a RIF.

B. Pursuant to 5 C.F.R. § 351.201, a RIF is the release

of a competing employee from his/her competitive

level by furlough for more than thirty (30) days,

separation, demotion, or reassignment requiring

displacement, when the release is required

because of a lack of work, shortage of funds,

insufcient personnel ceiling, reorganization, the

exercise of reemployment or restoration rights, or

reclassication of an employee’s position due to

erosion of duties when the reclassication will take

effect after an agency has formally announced a

RIF in the employee’s competitive area and when

the RIF will take effect within one hundred eighty

(180) days.

C. For the purposes of this Article, directly impacted

employees are those employees;

1. who occupy positions that are identied by

the Business Unit as affected by an approved

realignment or reorganization (i.e., the position

is being abolished, or the position is in the

same grade, series and competitive level as

the position being abolished in the competitive

area);

2. whose positions are included in a competitive

sourcing study; or

3. who are identied in the RIF simulation

described in subsection 3D3 for downgrade or

separation in a RIF.

D. All RIFs will be accomplished by the Employer in

accordance with applicable laws, rules, regulations

and this Agreement.

Section 2

Pre-Decisional Input

A. At least fteen (15) days before the Agency

provides formal notice of a RIF to the Union,

the Employer shall inform the NTEU National

President in writing that it has made a preliminary

determination to conduct a RIF.

B. At the same time as it informs the NTEU National

President, the Agency will provide him/her with

the business case analysis or other reports and/

or analyses upon which the Agency relied or that

the Agency merely considered in reaching its

preliminary determination.

Reduction In Force and

Mitigation Strategies

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

C. Within ve (5) days of receiving the information

from the Agency, and if requested, the Agency shall

brief the National President or his/her designee on

the Agency’s preliminary RIF determination.

D. Following the brieng, the Union shall have ve

(5) days in which to submit its written comments

regarding the Agency’s preliminary determination

and to meet with management executive ofcials

to discuss the Union’s comments. The Agency

shall consider the Union’s comments before it

issues formal notice of the RIF to the Union.

Section 3

Thirty (30) Day Notice Period and RIF Simulation

A. Subject to the provisions of Section 12, the

Employer shall provide formal notice to the Union

that it has determined a RIF is necessary as

early as practicable but no later than twelve (12)

months in advance of the off-rolls date for any

RIF. This notice shall comply with statutory notice

requirements and include any reorganization

associated with the RIF and the following

information:

1. the applicable competitive area(s), approximate

numbers, types, and geographic locations of the

positions affected, and the anticipated effective

date;

2. projections with an analysis of the number of

employees that will likely be separated; and

3. the information relied upon by the Employer

and a description of the reorganization associated

with the RIF, including all related reports/

analysis.

B. During the thirty (30) day notice period, the Agency

shall inform the Union whether there are any

employees in the competitive area(s) undergoing

a RIF with ratings of record under other than a

ve (5) summary level system. If there are such

employees, the Agency shall provide the Union

with its proposed conversion formulas. The Union

will have ten (10) days from the date on which

it receives the conversion formula to propose

alternatives. The parties will thereafter agree to the

conversion formula to be applied in the RIF within

ten (10) days of receipt of the Union’s suggested

alternatives. If no agreement is reached within the

ten (10) day period, the parties will resolve the

dispute following the process contained in Article

15, Section 3.

C. Within ten (10) days of receiving notice, the

Union may request and receive a brieng on the

proposed RIF and any reorganization associated

with the RIF.

D. 1. At the time it provides notice to the Union,

the Employer will initiate employee records

validation pursuant to Section 7 of this Article.

It will also initiate the employee briengs

described in Section 8.

2. Employees may request to review their

Ofcial Personnel Folder (OPF) or Employee

Performance Folder (EPF) consistent with

Article 7 of this Agreement.

3. The Employer agrees that it will complete

records validation and employee briengs no

later than sixty (60) days after the notice date.

As soon as the records validation has been

completed, the Employer will conduct a RIF

simulation which will identify those employees

who would likely be downgraded or separated

if the Employer conducted a RIF at that time.

The RIF simulation will be completed within

fteen (15) days of the end of the records

validation and the results given to the Union

at that time. No later than ve (5) days

thereafter, employees who are identied in the

RIF simulation as likely to be downgraded or

separated will be apprised in writing that they

are “directly impacted employees.” Employees

determined to be “directly impacted” in the

RIF simulation who previously did not hold

that status will be entitled to the mitigation

strategies established by this Article.

4. Consistent with the Privacy Act, the Employer

will, within ve (5) workdays, make available

to the Union the results of the RIF simulation.

The results will show the positions into which

employees will bump or retreat.

5. A RIF simulation will not be required if all

positions in the competitive area are being

abolished.

E. In any RIF, the Employer will, subject to the Privacy

Act, provide National NTEU with relevant EEO

data for directly impacted employees as dened in

subsection 1C3 above. The data will be provided

to National NTEU within ten (10) workdays of the

date of the RIF simulation. The data will include

race, age (over/under forty (40) years), national

origin, gender and disability status of directly

impacted employees. Within twenty (20) days of

receipt, National NTEU will provide the results

to the Employer of any adverse impact studies

conducted utilizing the data. The Employer will

consider the information provided by the National

NTEU.

Section 4

Expedited Bargaining

A. The parties agree to expedited bargaining beginning

thirty (30) days after providing the formal RIF notice to

the Union and continuing for ninety (90) days.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

B. Bargaining will be limited to those matters not

expressly addressed in this Article or that are

specically reserved for bargaining by this Article.

By permissive mutual agreement, however, the

parties can change any terms of this Agreement

in those expedited negotiations. If the notice

provided by the Employer does not meet the

specicity requirements of law, the expedited

bargaining period will be tolled until the Employer

satises said specicity requirements. If the Union

asserts that the notice provided by the Employer

fails to meet the statutory notice requirements, it

will notify the Agency of its determination in writing

within seven (7) days of receiving the notice and

explain the basis for the assertion. This notice

will be given within twenty -four (24) hours where

the announcement is related to A-76 or budget

emergencies.

C. The parties may, among other issues, negotiate

over:

1. the impact of the remaining work on the

remaining employees and related reorganization

issues;

2. the need for additional outplacement services

and/or career counselors for a RIF;

3. additional open windows for the Tuition

Assistance Program (TAP) agreement for a

specic RIF, should TAP be funded at the time

of the RIF;

4. the impact to conditions of employment on

employees who remain in a competitive area

following a RIF;

5. training of additional stewards regarding RIF;

6. additional open windows for Direct Voluntary

Separation Incentive Payment (VSIP) and Direct

Voluntary Early Retirement (VERA);

7. directly impacted employees’ entitlement to a

pro rata share of an award; and

8. procedures for the approval of buyouts via job

swaps.

D. Information Request

Nothing stated above compromises the Union’s

entitlement to obtain information from the Agency

under 5 U.S.C. § 7114(b)(4). lf needed, the timeline

listed above for expedited bargaining will be modied

to allow time for the Employer to give the Union the

data and the Union to make appropriate adjustments

in its proposals. The time should not be extended more

than thirty (30) days after the Employer has responded

to the Union’s initial request.

E. Impasse

If an agreement is not reached at the end of expedited

bargaining, the parties agree to employ the services

of a third-party neutral who will assist the parties to

resolve the impasse. If no resolution is reached, the

neutral will issue a recommended nding. If either party

is dissatised with the Factnder’s recommendation, it

may pursue the dispute through the statutory process.

If the Employer has provided all of the mitigation

strategies set forth herein in accordance with this

Agreement, and the impasse is not resolved by

the time Certicate of Expected Separation (CES)

letters or RIF notices are to be issued to employees

(six (6) months in advance of the effective date of

the RIF unless the provisions of Section 12 apply),

the Employer may move forward with the RIF. In no

circumstances will the Employer delay the issuance

of CES letters or RIF notices to employees prior to the

effective date of the RIF.

Section 5

Mitigation Strategies

For each RIF, the Employer agrees to implement the

following mitigation strategies at the time the Employer

gives NTEU notice of a RIF, or thereafter, as required

by this Article.

A. Reassignment Preference Notice (RPN)

1. The Employer will provide Reassignment

Preference Notices (RPN) to directly

impacted employees in accordance with

Exhibit 19-2. The RPN will entitle directly

impacted employees to priority selection for

vacant positions for which they apply and

qualify either at their same or lower grade

Service-wide, i.e. both within and outside the

employee’s commuting area.

2. Under the reassignment preference process,

a vacancy is dened as any position the

Agency is lling regardless of whether a

vacancy announcement is issued unless one

(1) of the exceptions identied in 5 C.F.R. §

330.609 exists.

3. Upon providing notice to the Union in

accordance with Section 3, the Agency will

provide RPNs to those employees who occupy

positions to be abolished or occupy positions

in the same grade, series and competitive

level as a position being abolished in the

competitive area. Once the RIF simulation

is completed, the Agency will provide RPNs

to any employees identied as likely to be

downgraded or separated in the RIF who have

not otherwise been provided with an RPN.

4. RPNs will be rescinded when the employee

meets one of the criteria outlined in Exhibit

19-2.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

B. VERA and VSIP

1. The Employer shall make every effort to

obtain VERA/VSIP authority from OPM for any

RIF action under this Article. Subject to the

approval of VERA/ VSIP authority by OPM, the

Employer will make VERA and VSIP available

as a mitigation strategy in accordance with

IRS policy found in Exhibit 19-4. In each RIF,

the Employer will make every effort to obtain

OPM approval for direct VERA/VSIP.

2. In circumstances where the Employer determines

that an employee, whose direct buyout

application has been approved and is still

temporarily needed on the job because of

special workload requirements, the employee

will be informed that the direct buyout has

been approved. The employee’s off rolls

date will be temporarily delayed and will be

advised of the date on which the buyout will

be effective.

C. Voluntary incentives Through Job Swaps

1. In the event the Employer has obtained

VERA/VSIP authority, VERA/VSIP will be

made available as a mitigation strategy via the

vehicle of “job swaps.” In the event of a RIF,

the parties agree to modify the provisions of

Article 15, Section 7 so that directly impacted

employees will be permitted to swap jobs

into other occupied positions, either inside or

outside of the commuting area, so long as:

(a) the swapping employee is at least fully

successful; and

(b) occupies a position at the same grade as

the directly impacted employee; and,

fully successful, qualied for the position

occupied by the swapping employee, can

perform the duties of that position with little

or no formal training (e.g. refresher training)

and with only minimal on the job instruction.

2. For job swaps outside of the commuting

area, both the impacted and the swapping

employee will be assigned to their new POD.

The Employer will inform the employee

receiving the buyout that the employee’s pay

and tax obligations will be based on the POD

subject to the RIF.

3. Job swaps will be permitted into the competitive

area undergoing a RIF in conjunction with

each open direct VERA/VSIP window if there

are still directly impacted employees within

that competitive area. Employees swapping

positions with a directly impacted employee

must do so only for the purposes of retiring or

resigning with VERA and/or VSIP and must

meet minimum qualications for the position. If

the proposed RIF will eliminate all positions in

the competitive area, the swapping employee

may choose to retire or resign with VERA and/

or VSIP or be separated in the RIF process

and receive severance pay.

4. Any swapping employee who meets the

eligibility requirements for VERA and accepts

VSIP will be authorized VERA retirement.

5. The Employer will not be responsible for

relocation costs for any approved job swaps.

6. To facilitate job swaps, the Employer will

establish an electronic bulletin board for use

by Employees interested in job swaps.

(a) Access to the electronic bulletin board will

be available to facilitate Job swaps.

(b) Employees must access the bulletin

board on their own time or employees

may request time as described in Exhibit

19-3.

D. Outplacement Service

Employees will be granted administrative time to

participate in outplacement and career transition

services in accordance with IRS Policy found in Exhibit

19-3. Additional outplacement services and training

for directly impacted employees may be negotiated by

the parties during the expedited bargaining process.

Vacancy announcements will be posted on

www.USAJobs.gov.

E. Relocation to “Follow Your Work”

The Employer has determined that it will offer to those

directly impacted employees, who occupy positions to

be abolished or who occupy a position in the same

series and grade as a position being abolished, the

opportunity to voluntarily relocate and be realigned

to a vacant position in a continuing site to perform

the work that the employee is currently performing

so long as there are no employees with superior

placement rights under Article 13, subsection 2E of

this Agreement. Moving expenses for such relocations

will not be authorized. Should the Agency receive

Voluntary Relocation Incentives (VRI) authority, such

incentives will be authorized in accordance with IRS

policy.

F. Part-Time and Job-Sharing Opportunities

1. The Employer will offer job sharing and part-

time opportunities consistent with Article 22,

Section 3 of this Agreement.

2. Employees approved for a job sharing or part-

time opportunity will be informed of any loss of

benets consistent with Article 22, subsection

3J of this Agreement.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

G. Career Transition Assistance Program (CTAP)

and lnteragency Career Transition Assistance

Plan (ICTAP)

1. (a) CTAP will be administered in accordance with

Article 51 of this Agreement.

(b) Career transition services will be provided in

accordance with Article 51, Section 7 of this

Agreement.

Employer will follow the selection order in

accordance with Article 51, subsection 38 of

this Agreement.

(d) The Employer agrees to fully brief employees

regarding their rights and obligations under

CTAP and ICTAP, including, but not limited

to, application procedures and notifying the

employees in writing of the special selection

priority available to them under the ICTAP.

Such information must contain guidance to

the employee on how to apply for vacancies

under the ICTAP, and what documentation is

generally required as proof of eligibility.

2. (a) The Employer has determined that, subject

to the provisions of Section 12, the Employer

will issue a CES, consistent with 5 C.F.R. §

351.807, six (6) months prior to the anticipated

off-rolls date.

(b) Once an employee receives a CES or RIF

notice of separation, the employee becomes

eligible for outplacement services and

selection priority under CTAP as described in

Article 51 of this Agreement.

H. Grade and Pay Retention

1. Grade and pay retention will be granted in

accordance with applicable law, regulation

and this Agreement. For example:

(a) In accordance with 5 C.F.R. § 536.202,

directly impacted employees who

voluntarily apply and are selected for a

position not more than three (3) grade

levels or three (3) grade intervals below

their position of record will receive grade

and pay retention if the employee otherwise

meets all regulatory requirements (e.g.,

if immediately before being placed in the

lower grade, the employee has served for

at least fty-two (52) consecutive weeks in

a position(s) at one or more grades higher

than the lower grade). Employees who do

not meet the regulatory requirements for

grade retention will receive pay retention.

(b) Employees who are selected for positions

more than three (3) grade levels or three

(3) grade intervals below their position

of record will have their salary set using

highest previous rate.

2. Within thirty (30) days of the issuance of a CES,

the Employer will provide to directly impacted

employees, who will be both downgraded and

moved from one pay schedule to another,

an estimate of their projected rate of pay in

writing.

I. Benets

1. The Employer will invite representatives

from the appropriate State Unemployment

Ofces to share and/or provide information on

unemployment insurance with employees who

have received a CES or specic RIF notice.

2. The Employer will notify the appropriate

unemployment benets contractor of the

upcoming RIF, ensure the separation SF-50s

contain accurate information documenting

the reasons for separation, and explain the

meaning of information on the SF-50 to the

contractor.

3. In preparing the SF-50 for employees

separated by RIF, the Employer will utilize

standard remarks to facilitate the processing

of unemployment claims by the service

provider.

4. Prior to the effective date of the RIF separation,

each employee scheduled for RIF separation

will receive a general letter describing the

reasons for separation and expressing appreciation

for his/her service to the IRS.

(a) Supervisors may attach a second page

to the general letter recommending the

separated employee for future employment

and educational opportunities;

(b) As soon as possible, a copy of the general

letters will be provided to the appropriate

local Chapter for comment.

employees on the continuation of health

and life insurance benets after separation

due to RIF and repayment requirements of

any health insurance-related debts.

(d) The Employer will invite representatives

from the Department of Labor to discuss

the outplacement services and activities

they provide.

J. EAP Services

1. When the Employer issues the RPNs to

directly impacted employees, it will include

within that issuance information describing

the Employee Assistance Program (EAP)

and the services available through it. The

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

Employer will continue to make available to

directly impacted employees the services and

assistance currently offered through EAP. The

Employer will provide each directly impacted

employee with the EAP pamphlet.

2. In addition, information regarding EAP

services, such as counseling regarding career

transition, stress, major life changes, etc.,

may be obtained by going to http://erc.web.

irs.gov and inserting “EAP” in the search box.

3. On the date on which impacted employees

receive CES or RIF notices, the Employer will

ensure that EAP counseling is available to

such employees.

Section 6

RIF Procedures

A. Retention Factors and Retention Registers

1. Competitive Levels will be established in

accordance with 5 C.F.R. § 351.403.

2. Prior to the commencement of expedited

bargaining, the Employer will provide National

NTEU with a copy of the Competitive Level

Catalog.

3. Retention Registers will be established

pursuant to 5 C.F. R. § 351.501.

B. Credit for Performance

1. In accordance with 5 C.F.R. § 351.504(b)

(1), an employee’s entitlement to additional

service credit for performance shall be based

on the employee’s three (3) most recent

performance ratings of record received during

the four (4) year period prior to the cut-off date

described immediately below.

2. A cut-off date of sixty (60) days prior to the

issuance of the specic RIF notice will be

used. Performance appraisals due after that

date will not be used for retention purposes.

3. To be creditable for purposes of computing

additional service credit, a rating must

have been issued to the employee, with all

appropriate reviews and signatures, and must

also be on record (e.g., the rating is available

for use in establishing retention registers).

4. Service credit for employees who do not have

three (3) actual annual performance ratings of

record received during the four (4) year period

prior to the sixty (60) day cut-off date shall be

determined as follows:

(a) An employee who has not received any

annual performance rating of record during

the 4-year period shall receive credit for

performance on the basis of a modal rating

pursuant to 5 C.F.R. § 351.504(c)(1). The

modal rating shall be based on the most

recently completed appraisal period, in the

applicable competitive area, prior to the

date of the issuance of RIF notices. The

denition of a modal rating may be found in

the glossary of terms in Exhibit 19-1.

(b) An employee who has received at least

one (1), but fewer than three (3) previous

annual performance ratings of record

during the 4-year period, shall receive

credit for performance pursuant to 5 C.F.R.

§ 351.504 (c)(2).

C. Release from Competitive Level

1. Pursuant to RIF regulations, employees

are released from their competitive level in

inverse order of retention standing and are

only permitted to bump and/or retreat into

other positions within their own competitive

area. Employees will be released from

their competitive level in accordance with 5

C.F.R. § 351, Subpart F; and will be granted

assignment rights (i.e. bump and retreat) in

accordance with 5C.F.R. § 351, Subpart G.

2. In accordance with 5 C.F.R. § 351.703, the

Agency will assign an employee to a vacant

position under 5 C.F.R. §§ 351.201(b) or

351.701 without regard to OPM’s standards

and requirements for the position if:

(a) The employee meets any minimum

education requirements for the position;

and

(b) The Agency determines that the employee

has the capacity, the adaptability, and

special skills needed to satisfactorily

perform the duties and responsibilities of

the position.

D. Exceptions to the Normal Order of Release

1. In unusual situations, the Employer may make

exceptions to the normal order of release

in accordance with 5 C.F.R. §§351.606,

351.607 and 351.608. The Employer has

determined that only the appropriate Division

Commissioner, or Executive designee, will

be permitted to grant permissive exceptions.

When the Employer decides to use an

exception of thirty (30) days or more, it will

notify the Union and all employees impacted

by the exception in accordance with 5 C.F.R. §

351.608(g). The notice will include all reasons

for the exception as well as a complete

rationale why the employee was so chosen.

Employees who disagree with the exception

granted by the Employer, because they

believe they are better suited for the work and

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

in a better position on the RIF list, will have

ve (5) workdays to notify the Employer of

their objections and request the work.

2. The Employer will extend an employee’s

separation date beyond the effective date of

the RIF in order to permit the employee to use

sick leave and accrued annual leave under

the circumstances permitted by Government-

wide regulation (5 C.F.R. §§ 351.606 and

351.608) as follows:

(a) In accordance with 5 C.F.R. § 351.606, an

employee may elect to use annual leave

to remain on the rolls of the IRS ·past the

RIF separation date in order to establish

initial eligibility for immediate retirement

under 5 U.S.C. § 8336, 8412 or 8414, and/

or establish initial eligibility under 5 U.S.C.

§ 8905 to continue health benets coverage

into retirement.

(b) In accordance with 5 C.F.R. § 351.608(d),

the IRS may make a temporary exception

to retain on sick leave a lower standing

employee covered by Chapter 63 of title 5,

United States Code, who is on approved sick

leave on the effective date of the reduction

in force, for a period not to exceed the date

the employee’s sick leave is exhausted.

Use of sick leave for this purpose must be

in accordance with the requirements of 5

C.F.R. § 630, Subpart D.

E. Sixty (60) Day Notice to Employees

The Employer will give to employees identied for

release from a competitive level specic written RIF

notice at least sixty (60) full days before the effective

date of the release (the notice period begins the day

after the employee receives the notice). The notice to

each employee shall comply with the requirements of

5 C.F.R. § 351.802.

F. Examination of Records

The Employer shall maintain the current records

needed to determine the retention standing of its

competing employees. Upon the issuance of employee

RIF notices, the Employer will permit subject to the

provisions of the Privacy Act, the inspection of its

retention registers and related records, as follows;

1. by an employee to the extent that the registers

and records have a bearing on a specic

action taken, or to be taken, against the

employee; and

2. by the Union, consistent with applicable

law and regulation. The IRS shall preserve

intact all registers and records relating to an

employee for at least one (1) year from the

date the employee is issued a specic notice.

G. Assistance for Employees with Disabilities

1. Subject to the right to assign work, the

Employer will provide assistance as needed

to employees with disabilities with the internal

job application process.

2. The Employer will inform employees with

disabilities of resources available to them to

assist in job placement.

3. The Employer will notify local Federal

Agencies of the potential pool of qualied

applicants with disabilities available for job

placement opportunities.

4. The Employer acknowledges its obligation

to make reasonable accommodations to

qualied disabled employees for the meetings

described in this Article, and to provide this

agreement, and any other written materials

that will be distributed to employees under the

terms of this Agreement, in alternate formats

to those employees consistent with law, rule

and regulation.

H. Reemployment Priority List (RPL)

The Employer shall provide employees with the proper

application to establish eligibility under the Department

of Treasury’s RPL in accordance with 5 C.F.R. § 330,

Subpart B, Reemployment Priority List (RPL). In order

to be included in the RPL, employees must register

by completing any necessary form(s). The employee

may submit their application as soon as they receive a

specic notice of RIF separation or a CES but no later

than the RIF separation date.

1. The RPL gives priority reemployment

consideration to current and former competitive

service employees separated by a RIF.

2. Copies of the RPL application will be made

available to employees.

3. Pursuant to 5 C.F.R. § 330.207, if the Employer

has, or will have, no competitive service

positions remaining in the local commuting

area from which the RPL eligible employee will

be separated, the Employer may designate a

different local commuting area where there

are continuing positions for the RPL eligible

employee to exercise placement priority.

Section 7

Records Validation

A. The Employer will provide each employee, who

is in a position in a competitive area at or below

the highest graded position to be abolished, with

a summary notice of their relevant information

concerning their own tenure group, length of

service, their last three (3) performance ratings

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

received during the last four (4) years (or an

indication of the number of performance appraisals

in the employee’s record if fewer than three (3)

appraisals) and veterans preference used to

determine their retention standing.

B. Employees challenging any information contained

within the summary notice will have thirty (30)

days after receipt of the summary notice to

submit evidence to support their challenge. The

Employer will consider all information provided

by the employee. Employees who have made a

request to review their OPFs or EPFs consistent

with Article 7 of this Agreement shall be afforded

time to review those records before the thirty (30)

day time period in which to challenge expires.

C. After updating, new summary notices will be sent

to employees.

1. Any remaining dispute, involving the information

contained in the summary notice, will be resolved

using the dispute resolution process in Section 11

below.

2. The parties will, to the extent feasible, consolidate

employees’ challenges and submit them to one

arbitrator for a telephonic hearing.

D. Subject to the right to assign work, employees

will be given a reasonable amount of time, not

to exceed one (1) hour, to meet with their Union

representatives to review their summary notice

and to discuss the accuracy of the data should

they decide it is necessary.

E. Stewards will be released in accordance with

Article 9 of the National Agreement for this review

and consultation process.

Section 8

Communications and RIF Training

A. Copies of all items concerning the RIF about

which the Agency served notice on NTEU that

are posted on the Intranet by the Agency and that

were not previously provided to the Union will be

timely provided to NTEU no later than twenty-four

(24) hours before the matters are posted.

B. Employees in a competitive area at or below the

highest graded position to be abolished will be

briefed on RIF procedures, rights, related matters

such as CTAP, ICTAP, the RPL and the glossary of

terms in Exhibit 19-1 related to a RIF. Employees

will also receive a record validation summary

notice during the briengs.

1. The CTAP portion of the brieng will be

conducted consistent with Article 51,

Section 6 of this Agreement and will also

cover information on the ICTAP, including

application procedures.

2. A question and answer session will be part of

the briengs. The Employer will make its best

efforts to respond in writing within ten (10)

days to remaining unanswered questions.

C. Upon signing any collective bargaining agreement

reached as a result of the expedited bargaining

process with the Union, the IRS will brief all

impacted employees on the agreement. The

meetings will be conducted pursuant to Article 8

of this Agreement. At the meetings, the IRS will

explain the agreement, and answer all questions.

The Agency will make its best efforts to respond

in writing within ten (10) days to remaining

unanswered questions. Prior to the § 7114

meetings described above, each employee will be

provided with a copy of the agreement and any

attachments. Subject to workload requirements,

employees who are in a work status will be given

up to thirty (30) minutes of administrative time

at least ve (5) workdays prior to the meeting to

read the collective bargaining agreement and all

attachments. The answers to general questions

will be posted on a web site created for the RIF or

provided to the Chapter President who represents

impacted employees.

D. The local parties are encouraged to discuss

whether additional communication strategies are

needed for directly impacted employees.

E. Subject to applicable laws, rules, regulations and

provisions of this Agreement, the Employer will

mail to the home address of each directly impacted

employee a package of material prepared for

mailing by the Union.

F. Subject to the right to assign work, during the rst

thirty (30) days of the expedited bargaining process,

the Employer will provide training on RIF related

matters, including VERA and VSIP if applicable,

for four (4) stewards from each impacted Chapter

(or six (6) stewards for a campus Chapter) in a

format selected by the Employer. Training needs

for additional stewards may be negotiated during

the expedited negotiation process. The training

will include an explanation of RIF procedures and

the mitigation strategies, as well as a refresher

module on VERA and VSIP, the monetary benet

associated with each, and any rights or benets

relinquished as a condition for accepting a

particular option.

G. The Employer acknowledges the obligation to

provide written materials that will be distributed to

directly impacted employees in alternate formats

and to make reasonable accommodations for

briengs consistent with law, rule and regulation.

H. Consistent with Article 27, subsection 9A of this

Agreement, EAP counselors will be available after

each brieng to assist employees.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 19

Section 9

Records and Information

A. Access to records

1. Employees may request and review their OPFs

consistent with Article 7 of this Agreement.

2. Upon request to their immediate supervisor,

employees will be granted access to review

their EPF.

3. Subject to applicable laws, rules and regulations,

and upon request, the Employer will provide

separated employees with copies of their own

medical and/or discipline records.

B. Access to information

1. Employees may request copies of OPM

Qualication Standards or review the

qualication standards at http://www.opm.gov/

qualications/ index.asp to assist in updating

qualications.

2. The Employer will provide current information

to directly impacted employees regarding the

process for requesting a waiver of the Federal

Employee Health Benets (FEHB) ve (5)

year requirement.

Section 10

Competitive Sourcing

A. The following timeline and obligations will apply

to any competitive sourcing initiative for which

the Employer gives notice to the Union on or

after the effective date of this Agreement. The

Employer will provide reasonable advance notice

to NTEU when a request for proposals is being

issued for a function under study in a competitive

sourcing initiative. Upon request, the Union will

receive a brieng on the scope of the competitive

sourcing study and involvement of bargaining unit

employees in the process (e.g., Most Efcient

Organization (MEO) Team, etc.) within ten (10)

days. Thereafter, the parties will meet to discuss

the communications policy for directly impacted

employees and the rollout of mitigation strategies

not addressed below.

B. At times agreed to by the parties, directly impacted

employees will be briefed on the competitive

sourcing and RIF processes. The briengs will be

conducted pursuant to Article 8 of this Agreement.

The Employer will also initiate a records verication

process consistent with Section 7 of this Article,

for directly impacted employees and for any other

employees in the same competitive area as the

function being studied who are at or below the

highest graded position identied in the function

being studied.

C. After the request for proposals is issued,

directly impacted employees will be provided

Reassignment Preference Notices consistent

with Exhibit 19-2, and Outplacement Services

consistent with Exhibit 19-3. These rights will

terminate once CES or RIF notices are issued; or

once management has determined that its early

off-rolls targets are met.

D. Once the results of the competition are made public,

the Agency will inform the Union of the results. If

the Agency determines that a RIF is necessary as

a result of the competition, it will provide formal

notice of that determination in writing. Subject to

applicable non-disclosure provisions in law, at that

time the Employer will supply the Union with a

copy of the winning bid.

E. The Union may invoke its right to bargain within

two (2) workdays from the day on which it receives

the written determination that a RIF is necessary. If

requested, the Employer will conduct a brieng for

the Union within ve (5) days. Expedited bargaining

will be conducted for a period of (30) thirty days

following the date on which the Employer served

notice on the Union of its determination that a RIF

was necessary. Expedited bargaining may include

matters similar to those contained in subsection

4C of this Article.

F. During the thirty (30) day expedited bargaining,

the Union may obtain information from the

Agency under 5 U.S.C. § 7114(b)(4). If needed,

the timeline listed above for expedited bargaining

will be modied to allow time for the Employer to

give the Union the data and the Union to make

appropriate adjustments in its proposals. The time

should not be extended more than ten (10) days

after the Employer has responded to the Union’s

initial request.

G. If at the conclusion of the thirty (30) day bargaining

period the parties remain at impasse, the parties

will employ the services of a third-party neutral

who will assist the parties in resolving the

impasse or, in the absence of a resolution, issue a

recommended nding. If either party is dissatised

with the Factnder’s recommendation, it may

pursue the dispute through the statutory process.

H. The Employer agrees that it will implement the

mitigation strategies set forth in subsection

10C above (i.e. Reassignment Preference and

Outplacement Services) during the expedited

bargaining process as well as any other mitigation

strategies agreed to by the parties during the

expedited bargaining process. If the Employer

has provided these mitigation strategies and the

impasse is not resolved by the time CES letters/

RIF Notices are to be issued to employees (six

(6) months in advance of the off-rolls date), the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 20

Employer may move forward with the RIF. In

no circumstances will the Employer delay the

issuance of CES letters to employees prior to the

effective date of the RIF.

I. Unless otherwise agreed to by the parties during

the expedited bargaining process, and subject to

approval by OPM, the Agency will open a VERA/

VSIP window after it issues CES/RIF notices six

(6) months in advance of the off-rolls date. The

window will remain open for a minimum of twenty-

one (21) days. Only those employees receiving

CES/RIF notices will be eligible to participate. Job

swaps to obtain VERA/VSIP may occur during this

open window. The requirements, conditions and

qualications for buyouts via job swaps will be

subject to the provisions contained in subsections

5B and SC, as well as the policies stated in Exhibit

19-4.

Section 11

Dispute Resolution

A. Disputes Prior to Separation

1. Any dispute arising under Article 19 will be waived

to the third step of the grievance process under

Article 41, Section 7 of this Agreement.

2. Any dispute not resolved within the time frames

for the third step of the grievance process may

be appealed to arbitration in accordance with

Article 41, subsection 9B of this Agreement.

B. Appeals of RIF Actions

Appeals of RIF actions will be subject to the negotiated

grievance procedure.

Section 12

Exceptions

A. If the Employer determines that a RIF is necessary

due to a critical budget shortfall, and it cannot meet

the time frames set forth herein, those time frames

may be adjusted to meet the needs of the IRS.

The IRS will pursue all other practicable methods

of cost cutting in order to avoid a RIF under these

circumstances. The Employer will notify the Union

as soon as it determines the need to conduct a RIF.

Such notice shall meet specicity requirements of

law. At that time, the Employer shall:

1. immediately meet with the Union to arrange

an expedited bargaining schedule;

2. respond to information requests made by the

Union in accordance with 5 U.S.C. § 7114;

and

3. immediately conduct a mock RIF or simulation

as appropriate to identify directly impacted

employees.

B. If the Employer has implemented as many of

the mitigation strategies set forth herein as

feasible, then neither the expedited negotiations

nor information requests from the Union will

delay the effective date of the RIF. Nothing in

this Section prohibits the IRS from exercising its

rights pursuant to 5 U.S.C. § 7106(a)(2)(D) to take

whatever action may be necessary to carry out the

Agency’s mission during emergencies.

Article 20

Section 1

Overview

A. The Employer will make every effort to avoid the

demotion of an employee when it is without cause

and not at the employee’s request. However,

when a demotion such as this is inevitable, this

Article covers those situations where employees

qualify for grade/pay retention.

B. This Article will govern the administration of the

Internal Revenue Service Priority Placement

Program (IRSPPP).

Section 2

Program Administration

A. The Employer will designate a Priority Placement

Program Coordinator for each commuting area

and will provide the Union the name and ofce

location of the designated coordinator.

B. The Union will be sent appropriate information on

this program.

Section 3

Employee Eligibility

A. Bargaining unit employees who are involuntarily

demoted during the term of this Agreement as a

result of reduction in force (RIF) or reclassication

of position to a lower grade, or who have declined

an offer of transfer with the function to a location

outside of the commuting area, and who otherwise

meet the conditions of eligibility for grade/pay

retention as outlined in 5 C.F.R. § 536 are eligible

for and must participate in the Priority Placement

Program. Employees eligible for, or participating

in, the program on the effective date of this

Agreement will retain their eligibility.

B. Employees who are granted grade retention as

a result of the Employer’s use of the provisions

outlined in 5 C.F.R. § 536.202 will be enrolled in

the IRSPPP only for the duration of the grade

retention period (two (2) years).

Priority Placement Plan

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 20

C. Employees who are offered grade retention based

on subsection 3B and who take a voluntary change

to lower grade not more than three (3) grades or

three (3) grade intervals below their current grade

will be granted grade retention and placed in

the IRSPPP for the two (2) year period of grade

retention. Consistent with 5 C.F.R. §§ 536.207 and

536.208, employees who are eligible for grade

retention, but elect to waive grade retention, are not

eligible for pay retention. Consistent with 5 C.F.R.

§§ 536.301(a)(2) and 536.203(c), employees who

do not meet the eligibility requirements for grade

retention will be provided pay retention, but will not

be eligible for enrollment in the IRSPPP.

D. Employees become eligible for the program on

the effective dates shown on their SF-50; the

servicing personnel ofce will provide ofcial notice

(Employee Notice of Eligibility and Standard Form

50) that the employee meets the eligibility requirements

for grade/pay retention.

E. The Employer will furnish a copy of the Notication

of Eligibility and any follow-up notice to the Union;

the SF-50 will not be furnished to the Union.

Program eligibility is terminated when the

employee transfers to another agency, resigns,

receives a “reasonable offer,” or otherwise loses

eligibility for grade and pay retention, as specied

in 5 C.F.R. §§ 536.207 and 536.208. Consistent

with 5 C.F.R. § 536.104, a “reasonable offer” must

meet the following conditions:

1. The offered position is equal to or higher than

the retained grade.

2. The offered position must result in a rate

of basic pay equal to the rate to which the

employee is or would be entitled under the

pay retention provisions.

3. The offer must be in writing and must include

an ofcial position description of the offered

position.

4. The offer must inform the employee that

entitlement to grade or pay retention will

terminate if the offer is declined and that the

employee may appeal the reasonableness of

the offer as provided in 5 C.F.R. § 536.402.

5. The offered position must be of equal or

greater tenure than the employee’s position

before the action resulting in the grade or pay

retention entitlement.

6. The offered position must be full time, unless

the employee’s position immediately before

the action resulting in the entitlement to grade

or pay retention was less than full-time in

which case the offered position must have a

work schedule providing for no fewer hours

of work per week or per pay period than the

position held before the action; and

7. The offered position must be in the same

commuting area as the employee’s position

immediately before the offer, unless the

employee is subject to a mobility agreement

or a published agency policy that requires

employee mobility.

F. Acceptance of a position at an intervening grade

will not terminate an employee’s eligibility to

continue in the program unless the position is

one in an established career ladder with a full

performance level equal to the grade of the

position from which demoted.

Section 4

Employee Registration

A. Each eligible employee must complete Section 1

of the Employee Registration Form (Form 6264).

This form along with a current application as

prescribed by the Employer should be provided

to the Priority Placement Program Coordinator no

later than ten (10) workdays following notication

of eligibility. In the event an eligible employee

does not complete the registration form within ten

(10) workdays, a follow-up notice will be sent to

the employee.

B. The Employer will record all information furnished

by the employee on the registration form.

C. Employees may submit additional information to

the Priority Placement Program Coordinator which

may aid in making qualication determinations.

Section 5

Determining Appropriate Vacancies for Priority

Placement Referral

A. Employees enrolled in the Priority Placement

Program will receive priority placement referral

for vacancies within the established area of

consideration for which they are minimally qualied

and which are at the same or an intervening grade/

rate of pay as the position from which demoted.

The vacancy need not be in the same classication

series as the employee’s former position.

B. The area of consideration for priority placement

referral will be the commuting area.

C. Employees enrolled in the Priority Placement

Program will receive consideration for career

ladder vacancies within the established area

of consideration for which they are minimally

qualied and which have a full performance level

at the same or intervening grade as that from

which demoted. Placement within the career

ladder will be at the highest grade level within

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 21

the career ladder for which the employee meets

minimum qualication requirements.

D. Promotions of employees within a career ladder

or other career promotions which are made as an

exception to competitive procedures and do not

create an additional vacancy are exempted from

the Priority Placement Program provisions.

E. A master list of appropriate positions for referral

of program registrants will be given to the Union

on a weekly basis unless there are no changes in

the list from the prior week(s). The list will include

title, series, and grade of the position, and (in the

case of appropriate career ladder positions) must

include the range of grades for which eligible

candidates are registered. The Union shall also

be given, monthly, a list of employees placed

pursuant to the program.

F. Whenever a position is certied as having no

eligible employees registered in the program, and

announced as a legitimate vacancy, competitive

procedures may proceed even though an updated

master list contains the vacancy as appropriate for

priority placement referral.

Section 6

Referral of Candidates

A. Whenever an appropriate bargaining unit vacancy

is identied, a selection certicate will be prepared,

listing eligible registrants in IRS Enter on Duty

(EOD) date order beginning with the most senior

employee (earliest IRS EOD) if more than one (1)

employee is registered for a particular vacancy.

The employee’s application and certication of

fully successful performance in the employee’s

present position will be forwarded with the

selection certicate to the selecting ofcial.

B. Qualied registrants will be referred to the selecting

ofcial in accordance with the priority selection

order in Article 13, subsection 2E. A record of the

referral and the result must be maintained and

documented on the Employee Registration Form.

C. In the event there are qualied non-bargaining

unit registrants as well as qualied bargaining

unit registrants for any given bargaining unit

“appropriate vacancy,” bargaining unit employees

will be referred to the selecting ofcial before any

non-bargaining unit employees are considered.

D. If more than one (1) employee is referred on a

selection certicate for priority placement, the

selecting ofcial will select in IRS EOD order

beginning with the most senior (earliest IRS EOD)

qualied employee on the selection certicate,

subject to subsection 6E below.

E. Non-selection from a priority placement referral

selection certicate should take place only when

based upon careful evaluation of the information

specied in subsection 6A, above, the selecting

ofcial determines that the employee(s) would

be unable to satisfactorily perform the duties of a

position after a reasonable period of orientation.

Non-selected employees shall receive a written

explanation of the reasons for their non-selection.

F. A priority placement employee will have ve (5)

workdays to accept or reject a “reasonable offer”

as dened in subsection 3E above.

G. Employees registered in the Priority Placement

Program will be given rst consideration over

other candidates for training and developmental

programs where it is needed to qualify employees

for another position. Therefore, when the priority

placement candidate is eligible to participate and

there are positions available in the training or

development program after the placement of all

those who are mandated to attend because of job

requirements, the priority placement candidate will

be considered rst for participation.

Article 21

Section 1

Retirement Counseling

A. At any time during their employment with the

IRS, employees may obtain personal retirement

information through the Employee Resource

Center (ERC) under “My Prole.” The Employee

Benets Information System (EBIS) and the HCO

webpage also provide retirement information.

Employees may also request time for supplemental

retirement counseling pursuant to Article 36,

Section 12 of this Agreement.

B. The Employer will provide a retirement planning

program to employees who are within ten (10)

years of retirement. The program will consist of:

1. Making available to employees an opportunity

to participate in an Agency-provided electronic

self-study retirement seminar at the time of

the employee’s election, subject to stafng

and workload;

2. Receiving individualized, interactive, general

retirement counseling from a Retirement

Specialist within ve (5) days of making a

request.

Employees will be granted administrative leave to

participate in this program once during the ten (10)

year period. Employees may also attend additional

Retirement

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 22

retirement planning programs on earned annual

leave, credit hours, compensatory time, or with

approved administrative time in accordance with

Article 36, Section 11. Supplemental information

materials are available from sources such as the

OPM web site.

Section 2

Retirement Eligibility

A. General retirement eligibility rules (FERS and

CSRS), as well as eligibility rules for deferred,

discontinued service and disability retirement,

may be found in Exhibit 21-1. The Employer will

include more detailed retirement eligibility rules

in the Employee Resource Guide on the ERC

website.

B. Employees who separate voluntarily or involuntarily

(except by retirement) will be informed by the

Employer as to their rights to le for disability

retirement.

Section 3

Withdrawal of Retirement Application

A. An employee may request to withdraw a retirement

application at any time prior to its effective date,

provided the withdrawal is communicated to the

Employer in writing. The Employer may deny

the withdrawal request before its effective date

only for legitimate reasons including, but not

limited to, administrative disruption or the hiring

of a replacement or a valid commitment to hire

a replacement. Avoidance of an adverse action

proceeding is not a legitimate reason to deny the

withdrawal. The denial and the reasons for the

denial will be communicated to the employee.

B. If the Employer has committed to hire or has hired

a replacement, the Employer will consider granting

the withdrawal of the retirement application if

a position in the employee’s same grade and

series, including any special skills (if applicable),

and commuting area becomes vacant prior to the

effective date.

Section 4

Thrift Savings Plan

For new employees desiring nancial information

relating to the Thrift Savings Plan (TSP) or the

Federal Retirement Thrift Investment Board (FRTIB)

that administers the TSP, the Employer will provide

educational materials and the link to the TSP website.

The Employer will provide nancial information relating

to the TSP during new employee orientation sessions.

Section 5

When a bargaining unit employee requests an

application for retirement from the Agency, the

employee will be supplied with the following, as long

as it is provided to the designated Employer location

by NTEU:

• Letter from NTEU

• NTEU Retiree Flyer

• OPM Dues Withholding Authorization Form

• NTEU Cash Dues Application

• Other NTEU Information

At the end of each quarter, the Employer will provide the

Union with a count in each distributing location, of the

employees to whom these packages are distributed.

In addition, the distributing locations will notify NTEU

if supplies of the NTEU packages are needed at the

distributing locations.

Article 22

Preamble

A. In recognition of the need to balance employees’

legal and contractual rights and interests with

the effective and efcient accomplishment of the

Employer’s mission, and in recognition of the

Employer’s use of differing appointments and

work schedules, the parties agree to the following

denitions and procedures.

B. Long-term employment opportunities will

enhance the goals of mission accomplishment

and employee interests. However, the interest of

effective and efcient accomplishment of mission

will be paramount.

Section 1

Denitions

For purposes of this Article, “tour of duty” means

the hours of a day and the days of an administrative

workweek that constitute an employee’s regularly

scheduled administrative workweek.

Section 2

Seasonal Employment

A. In accordance with 5 C.F.R. § 340 Subpart D,

seasonal employment is annually recurring

periods of employment totaling less than twelve

(12) months a calendar year in which seasonal

employees are periodically placed in non-

pay status. The use of seasonal employees is

Work Schedules

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 22

appropriate when the work recurs predictably from

year to year.

B. Seasonal employees may work full time, part-time

or intermittent (unscheduled) work schedules, in

accordance with their established conditions of

employment.

C. 1. Seasonal employees may be scheduled

to work one (1) or more seasons during a

calendar year (a season is dened as not less

than one (1) full administrative workweek).

2. Seasons should, to the maximum extent

possible, be established in such a manner

as to be reective of the position to which the

employee is assigned and identify the potential

duration of work and the months in which work

opportunities will most likely occur.

3. The identication of clearly dened seasons

is intended to enable employees to have a

reasonably clear idea of how much work they

can expect during the year.

D. 1. A seasonal employee under a career/career

conditional appointment is covered by the Civil

Service Retirement System or the Federal

Employees Retirement System.

2. A seasonal employee who is expected to work

the minimum number of hours sufcient to meet

regulatory requirements will be certied as

eligible for health and life insurance coverage

in accordance with applicable statutes and

regulations. Currently, seasonal employees

who are expected to work 130 hours per month

or more for at least 90 days are eligible to enroll

in an FEHB plan. In addition, intermittent and

temporary employees who meet regulatory

requirements (they are expected to work 130

hours per month or more for at least ninety

(90) days) will be certied as eligible for health

insurance. Seasonal employees who are

expected to work at least six (6) months per

year are eligible for life insurance coverage.

3. A seasonal employee earns sick and annual

leave during the time in pay status and up

to eighty (80) hours in non-pay status each

year in accordance with applicable statutes,

regulations and the appropriate Articles of this

Agreement.

E. Seasonal employees will receive an employment

agreement in accordance with 5 C.F.R. §§

340.402(b) and 340.402(c) which will:

1. clearly dene the position to which the employee

is assigned;

2. dene the season, determined by the Employer

in accordance with 5 C.F.R. § 340.402(b), to

the maximum extent possible, such that there

is no more than a two (2) month difference

between the minimum and the maximum time

an employee may work.

3. identify the months in which work opportunities

will most likely occur, including any projected

releases during those months;

4. explain that the length of time an employee

is in pay status is determined by the nature

of the work assigned to the employee and

the employee’s standing on the release and

recall list established under Article 14 of this

Agreement;

5. explain that the employee may be called for

assignment of work outside the identied

season and for other assignments consistent

with law, regulations and the provisions of this

Agreement for such assignments;

6. explain that life and health insurance benets

accruing to the employee are linked to the

work schedule assigned and the duration of

work achieved pursuant to Article 27, Section

11 of this Agreement; and

7. explain that unemployment compensation

benets will accrue to the employee according

to applicable State law.

F. The Employer may be required to use RIF or

adverse action procedures, consistent with 5

C.F.R. §§ 351 or 752 respectively, where seasonal

employees are not assigned sufcient work to fulll

the minimum work requirement of their season as

projected in their seasonal work agreement.

G. Prior to assigning a seasonal employee to work

outside the identied season in his or her seasonal

work agreement, the Employer will follow the

procedures in Article 14, subsections 3A and 3C

of this Agreement. The Employer has determined

that if a replacement possessing the necessary

skills is available and willing to work, an employee

who volunteers to be released will be placed in

non-work status or an employee who turns down

a request for recall will remain in non-work status.

The Employer will issue an amended seasonal

agreement to an employee assigned work outside

the identied season in his or her seasonal

work agreement. Copies of amended seasonal

agreements will be provided to the appropriate

Chapter upon request.

H. 1. The Employer has determined that, to the

maximum extent possible, and in an effort

to maintain health insurance eligibility for as

many seasonal employees as possible, it

will assign seasonal employees who would

otherwise be subject to release, and who may

otherwise lose their health insurance eligibility,

to other work within the Division for which they

meet the minimum qualication requirements.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 22

For seasonal and intermittent employees

who do not meet the minimum qualication

requirements of a particular position, but are

capable of doing the work, the Employer will

waive the minimum qualication requirements

for such positions. The waiver of minimum

qualication requirements may not include

any positive education requirements. None of

the foregoing is intended to displace any on-

roll employees or delay the recall of any other

employees.

2. The Employer will consider assigning seasonal

employees, otherwise subject to release, to

other work within the Division, where feasible

in accordance with the procedures of this

Agreement.

3. Acceptance of such offers will not affect the

employee’s entitlements under Article 14

of this Agreement or under the established

conditions of employment as set forth in the

employee’s employment agreement.

4. Consistent with its right to assign work, the

Employer will allow seasonal employees the

right to use accumulated annual leave in an

effort to extend their time in work status for

purposes of maintaining health insurance

eligibility.

I. The Employer has determined that once a

seasonal employee works over ten (10) months

in a calendar year, the Employer will review the

position to determine if the seasonal work schedule

is appropriate for the position in the future. If not,

the Employer will convert the seasonal position to

a year-round position, not subject to release and

recall, consistent with the terms of this Agreement

and applicable law and regulation.

J. 1. The Employer will notify National NTEU

pursuant to Article 47 and bargain to the

extent required by law, if requested, when

the Employer decides to change seasonal

work agreements for a group (or groups) of

employees and:

2. the projected range of months in work status

is changed such that it is shortened by more

than two (2) months (e.g., from seven (7) to

nine (9) months to four (4) to six (6) months)

from one year to the next; or

3. the range of months in work status is shortened

from six (6) months or more per year to less

than four (4) months per year (e.g., from four

(4) to six (6) months to three (3) to ve (5)

months) and health insurance eligibility is

jeopardized.

4. The last seasonal work agreement issued

to employees, excluding any subsequent

temporary extensions, will be used for the

purposes of calculating the change in the

range of months in subsection 2J1 above.

5. Any bargaining may not delay the issuance

of new seasonal work agreements and will be

conducted consistent with Article 47, Section

6 of this Agreement.

6. All agreements reached, as a result of the

bargaining, will be subject to retroactive

implementation if not completed ahead of the

issuance of new seasonal work agreements.

K. When the Employer decides that the season

of a group of employees must be extended, or

a second season is needed, and employees

are directed to work, the Employer will inform

the impacted Chapter(s) as far in advance as

practicable and discuss, but not negotiate, the

need for the extended season or second season.

Section 3

Part-Time and Job Sharing Opportunities

A. In accordance with 5 C.F.R. § 340.202, to be

considered part-time for purposes of this Section

an employee must have a regularly scheduled

tour of duty, set in advance, of at least sixteen (16)

hours but not more than thirty-two (32) hours in

each administrative workweek except as provided

in subsection 3D2 below.

B. 1. It is the intention of the Employer to make part-

time and job sharing opportunities available

to the maximum extent possible, consistent

with the Employer’s mission requirements,

for positions through GS-15. Accordingly,

the Employer has determined that employee

requests for part-time employment and job

sharing shall be granted, absent just cause

demonstrated by the Employer.

2. The Employer recognizes that part-time career

employment and job sharing are particularly

appropriate for the following classes of

employees:

(a) older employees seeking a gradual transition

into retirement;

(b) disabled individuals and others who require a

reduced workweek;

with the need for additional income; and

(d) students who must nance their own education

and training.

C. Denials of requests for any part-time employment

or from any employees to share a position will be

discussed with the employee and, upon request,

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

the employee will be provided with a written

statement with the specic reasons for the denial.

D. Except as provided in the Federal Employees Part-

Time Career Employment Act of 1978 (PTCA),

and subsection 3E below:

1. the tour of duty for a PTCA employee will be

no less than sixteen (16) and no more than

thirty-two (32) hours per week;

2. the tour of duty for a PTCA employee on an

alternative work schedule may be set on the

basis of thirty-two (32) to sixty-four (64) hours

per pay period, but must include at least one

(1) hour in each administrative workweek; and

3. a PTCA employee’s tour of duty will be

documented on an SF-50, Notication of

Personnel Action.

E. An increase of a PTCA employee’s tour of duty

above thirty-two (32) hours per week or sixty-four

(64) hours per pay period is not permitted for more

than two (2) consecutive pay periods.

F. 1. In accordance with 5 U.S.C. § 3403(a),

the Employer will not abolish any position

occupied by an employee in order to make

the duties of such a position available to be

performed on a part-time or job sharing basis.

2. Subsection 3F1, above, does not preclude the

Employer from permitting a full time employee

from voluntarily changing to a part-time work

schedule.

G. In accordance with 5 U.S.C. § 3403(b), any person

who is employed on a full time basis shall not be

required to accept part-time employment as a

condition of continued employment.

H. A part-time employee receives a full year of service

credit for each calendar year worked regardless of

tour of duty) for the purpose of computing service

for retention, retirement, career tenure, completion

of probationary period, within-grade increases and

leave accrual rate.

I. A part-time employee is relieved from duty without

charge to leave on the designated or “in lieu of”

holidays of full time employees.

J. Before an employee is assigned to a part-time

or job sharing position, the Employer will brief

the employee on the impact of this assignment

on the following: retirement, RIF, health and life

insurance, promotion, and step increases.

K. An employee’s work schedule/tour of duty is

not a merit factor and shall not be considered in

connection with any promotion action.

Section 4

Intermittent Employment

A. For purposes of this Section, intermittent

employment means other than full time

employment in which the employee serves under

an Excepted or Competitive Service appointment

without a regularly scheduled tour of duty.

B. 1. An intermittent work schedule is appropriate

when the nature of the work is sporadic and

unpredictable so that a tour of duty cannot be

regularly scheduled in advance.

2. An intermittent work schedule is not

appropriate when the nature of the work is

such that a regularly scheduled tour of duty

can be established in advance and the tour

identies specic work periods during each

administrative workweek for a period of more

than two (2) consecutive pay periods. In such

cases, the employee’s work schedule will be

changed from intermittent to part-time or full

time, in the case of a forty (40) hour per week

schedule, and the change will be documented

on an SF-50, Notication of Personnel Action.

C. Once during the rst year of this Agreement, either

party may request to negotiate at the national

level over a process for the recall and release

of bargaining unit Career or Career-Conditional

employees on intermittent work schedules.

Section 5

Information Sharing

A. At campuses and call sites, the Employer will notify

the impacted Union Chapters in advance of each

planning period (January-June, July-September,

October- December) of the planned mix of work

schedules by Department/Operation.

B. The impacted Chapters may comment on such

plans and offer suggested alternatives including

those which would enhance long-term employment

or create multi-position jobs.

C. The impacted Chapters may also request to

engage in discussions, but not negotiate, at

the Department/Operation level on creating

opportunities for more seasonal employees to be

certied for health insurance coverage.

Article 23

Section 1

The terms, provisions and denitions found in this

Article and the accompanying Exhibits are intended

to be read in conjunction with the Federal Employees

Hours of Work

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

Flexible and Compressed Work Schedules Act (the

“Act”), 5 U.S.C. § 6120, et seq., and may not be

interpreted to conict with the requirements of the Act.

Section 2

The present administrative workweek begins at 12:01

A.M. Sunday and ends at 12:00 midnight Saturday, and

the current basic workweek and normal tour of duty

within the administrative workweek is ve (5), eight

(8) hour workdays. Prior to implementing a change in

any regularly scheduled workweek, the Employer will

notify the Union as far in advance as possible.

Section 3

Alternative Work Schedule (AWS) Program

Sections 3 through 8 of Article 23 encompass the

parameters and requirements of the AWS program.

A glossary of terms related to AWS may be found in

Exhibit 23-5 to this Article.

A. Purpose

The Parties recognize that the use of AWS and the

staggered work schedule has the potential to improve

productivity and morale and provide greater service to

the public. The AWS program is designed to provide

employees with more exibility in their work lives,

the ability to balance work and life responsibilities

and to improve employee satisfaction and retention.

At the same time, the AWS program is designed to

ensure the delivery of a high level of customer service

and the accomplishment of the mission of the IRS.

Participation in the AWS program is voluntary. In

addition, the Parties recognize that not all AWS and

the staggered work schedule may be appropriate for

certain positions or organizational segments because

of the nature of the work performed.

B. Authorized Flexible and Compressed Work

Schedules

Subject to the provisions of this Article and applicable

laws and regulations, the following exible and

compressed work schedules are authorized under the

IRS AWS program:

1. Flexitour with Credit Hours exible work

schedule;

2. Gliding exible work schedule;

3. Maxiex exible work schedule;

4. 5/4-9 compressed work schedule; and

5. 4/10 compressed work schedule.

C. Staggered Work Schedule

Subject to the provisions of this Article and applicable

laws and regulations, a staggered work schedule is also

authorized under this Article and will be administered

in accordance with the terms of this Article.

Section 4

AWS Groupings

A. Coverage by Grouping

All bargaining unit employees, participating in the

AWS program, are covered by the applicable terms

and conditions of this Article. Furthermore, bargaining

unit employees in specic groupings are subject to

additional AWS exclusions and limitations that are

provided in Exhibits 23-1 through 23-4.

1. The four (4) AWS groupings are listed in

Exhibits 23-1 through 23-4 to this Article and

contain AWS, start and stop times, core hours

and exible time bands available in each AWS

grouping.

2. The AWS groupings are as follows:

(a) AWS Grouping 1 covers all employees

in campus and remote locations in SB/

SE Campus Compliance, W&I Campus

Compliance, Accounts Management,

Submission Processing Correspondence

Production Services and the National

Distribution Center in Media and

Publications (refer to Exhibit 23-1).

(b) AWS Grouping 2 covers all non-campus

public contact employees in W&I Field

Assistance, LB&I and SB/SE Tax

Compliance Ofcers and support staff for

Tax Compliance Ofcers (refer to Exhibit

23-2).

(refer to Exhibit 23-3).

(d) AWS Grouping 4 covers all TAS employees

(refer to Exhibit 23-4).

B. General Coverage

Employees not covered by an AWS grouping may

apply for Flexitour with credit hours, Gliding and

Maxiex exible work schedules, and 5/4-9 and 4/10

compressed work schedules subject to the following:

1. A basic work week as dened in Section 1 of

this Article

2. For exible work schedules, a exible time

band between 6:00 a.m. and 8:30 p.m., with

core hours from 9:30 a.m. to 2:30 p.m. and

exible start times every fteen (15) minutes.

3. With the exception of non-core days on

a Maxiex schedule, employees must be

present for core hours each workday.

4. For compressed work schedules, start times

are every fteen (15) minutes by shift.

5. Shifts are generally dened as follows:

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

(a) Day Shift – Start and stop times between

6:00 a.m. and 6:00 p.m.

(b) Swing Shift – A combination of day shift and

night shift hours, with start and stop times

available on the swing shift as established

by the Employer.

6:00 p.m. and 6:00 a.m.

Section 5

Types of Work Schedules

A. Flexitour with Credit Hours Flexible Work

Schedule

Flexitour with credit hours is a exible work schedule

that includes a basic work requirement of ve (5)

workdays of eight (8) hours each in each administrative

workweek of the biweekly pay period. Employees

working Flexitour work schedules may select start

and stop times within established exible time bands

but must be present during the hours and days of the

administrative workweek designated as core hours.

Start and stop times must be selected in advance.

1. Earning Credit Hours

(a) An employee may, with prior approval

by the Employer, work additional time to

earn credit hours at a POD, a Telework

site or any other location approved by the

Employer. The employee’s request to work

credit hours will be approved if management

determines that appropriate work is

assigned, necessary, and available, and if

it determines that the performance of such

work at the time requested is not rendered

inappropriate based on logistical, safety

and/or other factors such as availability of

seating, security, utilities or supervision.

Management’s determination to grant or

deny an employee’s request to work credit

hours will be communicated in writing or by

e-mail, prior to the time of the credit hours

requested and will state the reason for any

denial.

(b) Whenever deemed appropriate by the

Employer, a written understanding between

an employee and his or her supervisor,

dening circumstances when working

credit hours are appropriate, will constitute

prior approval under this subsection. For

example, a manager and employee may

agree that the employee may work credit

hours whenever a eld visit extends past

the TOD of the employee.

schedules, employees will be allowed to

earn a maximum of three (3) credit hours per

regularly scheduled workday and up to ten

(10) credit hours on regular non-workdays

(e.g., Saturday and Sunday for a Monday to

Friday workweek). Subject to prior approval

by the Employer and established exible

time bands, credit hours may be earned at

the beginning of the shift, the end of shift,

or split between the beginning and end of

the shift.

(d) If approved, credit hours must be earned

within exible time bands, (e.g., an

employee may earn one at the end of

the workday and two more later that day

at a site approved by the supervisor). If

approved by the Employer, and when

necessary, the applicable exible time band

will be temporarily extended to permit the

earning of credit hours.

(e) Credit hours will be earned and used in

fteen (15) minute increments.

(f) A maximum of twenty-four (24) credit hours

may be carried forward from pay period

to pay period, for full-time employees. In

accordance with law, part-time employees

may carry forward a maximum of one-

fourth (1/4) of the hours in the employee’s

biweekly workweek

(g) Credit hours may not be earned solely

for travel. However, employees who

elect to perform work outside of the basic

workweek while in travel status may earn

credit hours with prior managerial approval

in accordance with this Section.

(h) Consistent with its rights under Article 3,

Section 1 of this Agreement, management

has the right to require employees to

complete mandatory training during an

employee’s tour of duty. Credit hours

may be earned for mandatory training in

accordance with Article 23, Section 5.

2. Using Credit Hours

(a) The credit hours earned may be used at

the election of the employee, and with

prior approval by the Employer, to vary

the length of a workday or workweek.

Supervisors shall make reasonable efforts

to grant employee requests for using credit

hours consistent with workload and stafng

needs. Upon request by the employee, the

Employer will provide a written explanation

for denying the use of credit hours within

two (2) workdays.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

(b) Credit hours must be earned prior to being

used. A credit hour may not be used on

the same day that it is earned. However,

employees who have banked credit hours

may use banked credit hours on the same

day that other credit hours are earned.

Additionally, credit hours may be used in

place of or in combination with other types

of leave if the use of credit hours or the

other types of leave is approved in advance

by the Employer.

approved credit hours before his or her

normal tour of duty and has subsequently

been released on administrative leave due

to the ofce closing during that day, the

credit hours will be preserved.

(d) Pursuant to 5 U.S.C. § 6126, in the event

that an employee leaves the Department of

the Treasury or is no longer assigned to a

work schedule that allows credit hours, the

Employer will compensate the employee for

any unused credit hours.

B. Gliding Flexible Work Schedule

1. A Gliding work schedule is a type of exible

work schedule in which a full-time employee:

(a) Must meet a basic work requirement of

eight (8) hours a day and forty (40) hours

in each week and eighty (80) hours in a

bi-weekly pay period;

(b) Must be present during the hours

designated as core hours by the Employer;

and stop times daily within the established

exible time bands. Employees on

a gliding schedule must notify their

supervisor of their start time either prior

to the start of their tour of duty or within

fteen (15) minutes after they have

commenced working. Such notice may

be communicated electronically (via

email, telephone or Outlook calendar) or

in person. Employees may also provide

notice in advance of their start time for the

entire week through the Outlook calendar.

Where the local parties have established

a notication method for employees on

a gliding schedule that differs from the

methods set forth in this Section, the local

method of notice may continue only upon

the mutual agreement of the local parties.

If the local parties do not agree, such a

notication method is terminated;

(d) May earn and use credit hours consistent

with subsections 5A1 and 5A2 above; and

2. (a) If the ofce or post of duty (POD) opens

late on account of inclement weather or

some other emergency situation, the start

time for day shift employees on a gliding

work schedule will be 7:30 a.m. unless the

employee and his/ her supervisor agree to

a different start time. Any such agreement

will be memorialized in writing (e.g. email

or letter).

(b) For voting purposes as described in

Article 36, Section 2, employees on a

gliding schedule will notify their managers

at least twenty-four (24) hours in advance

of the actual voting day as to what their

start time will be on the voting day.

C. Maxiex Flexible Work Schedule

Maxiex is a type of exible work schedule that

contains required core hours on less than ten (10)

workdays within a biweekly pay period. A full-time

employee has a basic work requirement of eighty (80)

hours in a biweekly pay period. Employees may vary

the number of hours worked on a given workday or

the number of hours each week to equal eighty (80)

hours in a biweekly pay period. Once established, an

employee’s Maxiex schedule is xed and will continue

unless changed consistent with Section 6 below.

Approved Maxiex schedules:

1. Must meet the basic work requirement (reect

eighty (80) hours) per biweekly pay period

(excluding credit hours);

2. Are limited to a maximum of ten (10) hours

per day toward meeting the basic work

requirement;

3. However, in addition to their TOD, an

employee may work up to two (2) additional

credit hours with prior supervisory approval;

4. Must have start and stop times consistent with

the provisions of this Article;

5. May vary arrival and departure work times

during established exible time bands

consistent with the duties and requirements of

the position;

6. Must reect the core hours plus the exible

time bands to be worked each core workday;

7. Require employees to schedule and work the

core hours on at least eight (8) of the ten (10)

workdays in each biweekly pay period;

8. Are limited to a maximum of two (2) non-core

workdays each biweekly pay period;

9. May only have exible hours on the non-core

days consistent with the assigned shift for the

purpose of earning credit hours;

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

10. Permit employees to earn a maximum of ten

(10) credit hours, with prior approval from the

Employer, on their non-core days within the

established exible time bands;

11. Employees on a Maxiex work schedule may

use credit hours consistent with subsection

5A2 above; and

12. Allow for eight (8) hours of pay on a holiday

regardless of the number of hours in the

employee’s scheduled TOD on that day,

pursuant to 5 U.S.C. § 6124.

D. 5/4-9 Compressed Work Schedule

“5/4-9” is a compressed work schedule that

includes eight (8) workdays of nine (9) hours each,

one (1) workday of eight (8) hours and one (1)

non-workday within the biweekly pay period.

E. 4/10 Compressed Work Schedule

“4/10” is a compressed work schedule that

includes four (4) workdays of ten (10) hours each

in each administrative workweek of the biweekly

pay period.

F. Staggered Work Schedule

A staggered work schedule is a work schedule in

which a full-time employee:

1. Must be assigned to a straight eight (8) work

schedule with a basic work requirement of

eight (8) hours a day over ve (5) workdays

and forty (40) hours in each week and eighty

(80) hours in a biweekly pay period;

2. May have different start times each day that

are pre-set in advance;

3. Once selected and approved, an employee’s

start and stop times will continue and may be

changed consistent with Section 6 below; and

4. May not earn or use credit hours.

Section 6

AWS Program Participation

A. Eligibility

1. In order to participate in AWS, part-time and

full-time employees must be fully successful

or higher on their most recent annual appraisal

(annual rating of record). For the purposes of

this provision, an employee without a rating of

record will be considered as fully successful.

2. New employees or employees moving to a

new position, with different duties and training

requirements, must successfully complete

initial formal training prior to becoming eligible

for AWS. However, once initial formal training

is successfully completed, and if not prevented

by the schedule for on-the-job instruction

(OJI), the employee may begin an AWS if

requested and approved by the Employer.

B. Requests for a New or Modied AWS

Employees may request AWS and/or a change

in start time at any time by submitting the form

found in Exhibit 23-6 to this Agreement to their

supervisor. The form will also allow employees

to list prioritized choices if their rst choice is not

available. Forms will be processed in accordance

with AWS Exhibits 23-1 through 23-4.

1. Employees Covered by the AWS Groupings

Exhibits 23-1 through 23-4. The Employer

will maintain a list of employees interested

in AWS and/or change in start time and add

employees to the list as the form in Exhibit

23-6 is received.

(a) The Employer will periodically ll vacant

and available AWS slots and consider

requests for changes to start times from a

consolidated list of interested employees

consistent with the procedures in Exhibits

23-1 through 23-4 and subsection 6C

below. For positions covered in Exhibit

23-1, requests to ll a vacant and available

AWS slot will be considered outside

the semi-annual process. The decision

of whether to grant the request will be

based upon management’s consideration

of the criteria set forth in Exhibit 23-1,

subsections 6 A-E. However, denial of

requests that are made outside of the

semi-annual period may not be grieved.

(b) Upon request, the Employer will provide a

listing of available schedules to impacted

Chapters.

vacant and available AWS and/or start

times, the tie will be broken rst by IRS

EOD, second by SCD and third by

comparing the last four (4) digits of the

tied employees’ social security numbers.

In odd numbered years, employees

with the lowest number will receive the

AWS. The opposite will hold true in even

numbered years.

(d) Employees will be informed as soon as

practicable, but not later than two (2) pay

periods of consideration for a vacant and

available AWS and/or change in start time

if their request is approved or disapproved.

2. All Other Employees

Employees covered by subsection 4B, above,

will be considered for vacant and available

AWS and/ or changes to start times on an

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

ongoing basis consistent with subsection 6C

below. Employees will be informed as soon

as practicable, but no later than two (2) pay

periods of receipt of the application form in

Exhibit 23-6 for a vacant and available AWS

and/or change in start time if their request is

approved or disapproved.

C. Approval of a New or Modied AWS

1. For any compressed or exible work schedule

under this Agreement, an employee’s work

schedule request (including start and stop

times) will be approved consistent with the

terms of Exhibits 23-1 through 23-4 unless

the request would cause any of the following

at the level where the AWS is approved (e.g.,

team, department, territory, executive):

(a) diminished level of services;

(b) insufcient coverage; or

2. Upon request, the Employer will provide the

employee with a written explanation for the

disapproval of AWS and/or a change in start

time.

3. System and seating availability may impact

the availability of AWS in the employee

groupings in Exhibits 23-1 through 23-4 and

subsection 4B above.

4. If seating constraints (e.g., shift operations

where employees share desks) limit the

number of AWS slots, the Employer will

notify the impacted Chapter(s). As part of

the notication, the Employer will provide

necessary information regarding the seating

constraints. To resolve the issue, the local

parties will discuss the implementation of

mutually agreeable solutions to the seating

constraints in an effort to maximize the number

of AWS slots. The Employer will consider the

recommendations from the Union and inform

the Union of its nal decision in writing prior to

limiting available AWS slots.

D. Effective Date

Once approved, the AWS or new start time will be

effective at the beginning of the next pay period.

E. Trial Period/Reverting to a Non-AWS (5/8

Schedule)

1. Within two (2) pay periods of occupying a new

AWS, employees may return to their previous

work schedule if available or request another

vacant and available work schedule.

2. After two (2) pay periods, if their previous

schedule is not available, the employee

must apply for a change to AWS under the

procedures in this Section or may move to

non-AWS (5/8 schedule) on their current shift

with the same start time as their AWS. If a 5/8

schedule is not available with the start time as

the employee’s AWS, then the employee will

return to a TOD on their current shift with the

closest start time to the employee’s current

work schedule.

F. Voluntary Requests for Temporary Changes to

AWS

Prior to the beginning of a pay period, an employee

who is on a exible or compressed work schedule

may request to make a temporary change to

their current AWS for the next pay period. Such

requests may not include temporarily changing

AWS (e.g., 5/4-9 to 4/10). Only one (1) such

request per employee will be approved by the

Employer every other pay period. The Employer

will make reasonable efforts to grant employee

requests consistent with subsection 6C above.

G. Voluntary Requests for Temporary and

Permanent Changes to AWS Due to Hardships

1. An employee may request a permanent or

temporary change to his/her AWS due to

unforeseen circumstances beyond the control

of the employee (e.g., hardship) by notifying

his or her supervisor. The Employer shall

make reasonable efforts to grant employee

requests consistent with subsection 6C above.

2. Temporary hardships are for short time

frames and will not exceed three (3) months in

duration and the employee is returned to their

previous AWS and shift once the hardship is

resolved.

3. If a temporary hardship continues beyond

three (3) months, the employee may request

a permanent hardship consistent with

subsection 6G4 below.

4. For permanent hardships, the employee may

request to return to his or her previous work

schedule or request a vacant and available

work schedule.

Section 7

Modication and Termination of AWS

A. If an employee is placed on a Performance Improvement

Plan (PIP), the employee is no longer eligible for AWS.

The Employer has determined that an employee

subject to a PIP may not be removed from AWS

until the letter required by Article 40, subsection

2A of this Agreement is delivered to the employee.

If eligible, employees removed from AWS under

such circumstances may reapply for AWS

consistent with this Section.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

ARTICLE 23

B. The Employer will have the option of temporarily

removing an employee from an AWS work

schedule due to conduct problems if the Employer

determines that the conduct is related to the abuse

of, or the integrity of, the AWS agreement and

the employee has been given written notice, the

opportunity to discuss the conduct with his or her

supervisor and temporary removal is appropriate.

If a decision is made to temporarily remove the

employee from AWS, the temporary removal will

not normally exceed three (3) months unless

the Employer decides a longer period of time

is appropriate. At the end of this period of time,

employees temporarily removed from AWS will be

returned to their previous AWS.

C. If the Employer has sufcient evidence of serious

wrongdoing that would impact the integrity of the

AWS program, the employee may be immediately

suspended from AWS pending resolution of

the conduct investigation. If the wrongdoing is

upheld by the deciding ofcial, the AWS may be

terminated, and the employee may not reapply for

a period of one (1) year.

D. If the Employer removes or temporarily removes

the employee from AWS, the employee will

be assigned to an appropriate tour of duty by

the Employer on the employee’s current shift.

However, the employee may request another tour

of duty on their current shift.

E. Involuntary Temporary Changes to AWS and

Start or Stop Times

The Employer may require temporary changes to

start or stop times and to exible and compressed

work schedules due to exigent circumstances

(e.g., unexpected signicant changes to ling

patterns, Congressional mandates such as a

stimulus package).

1. The Employer will consider using overtime or

compensatory time, as appropriate, to meet

temporary stafng shortages prior to requiring

involuntary changes to AWS and start or stop

times.

2. The Employer has determined that temporary

involuntary changes to an employee’s AWS

and start or stop times will not exceed a total

of eight (8) weeks in a calendar year.

3. Prior to requiring a temporary involuntary

change to AWS or start or stop times, the

Employer will solicit for volunteers from among

equally qualied employees as determined by

the Employer.

4. If an insufcient number of qualied employees

volunteer, the least senior employees will be

selected in IRS EOD order. In the case of

ties, SCD will be used as the next tie breaker

followed by a comparison of the last four (4)

digits of the tied employee’s social security

numbers. In odd numbered years, employees

with the lowest number will be selected. The

opposite will hold true in even numbered

years.

5. The Employer has determined that any

temporary involuntary changes to AWS or

start and stop times will not be required on a

frequent basis and will not be made for periods

of less than two (2) weeks.

6. For temporary involuntary changes to AWS

or start and stop times, the Employer will

normally provide the employee with ve (5)

workdays notice.

7. The Employer will consider hardship requests

on a case-by-case basis and will approve such

requests to the extent permitted by workload.

F. Involuntary Permanent Changes to AWS and

Start Times or Stop Times

If the Employer decides to alter the mix of work

schedules by reducing the available AWS, start

and stop times, noncore days or regular days off

(RDOs), the Employer will notify National NTEU

and bargain to the extent required by law prior to

altering the mix of work schedules by reducing the

available AWS, start and stop times, noncore days

or RDOs. Any bargaining will be conducted using

the expedited process in Article 47, Section 5(E)

(4) and (5) of this Agreement. [cites]

Section 8

Miscellaneous AWS Program Parameters

A. Employees in Travel, Training or on Details

Employees in travel or in training or on detail will

adhere to the tour of duty required by the training,

travel or detail. Employees attending training and

on- the-job instructors or trainers will remain on

their AWS unless a temporary change in their

AWS (e.g., start time or RDO) is necessitated by

training needs or the training schedule.

B. Adherence to Work Schedules

For employees approved for AWS and staggered

work schedules, adherence to those work

schedules will be tracked in SETR (or successor

system) by the Employer.

C. Employees Changing Positions

1. Employees permanently changing positions

or temporarily changing positions as a result

of a temporary promotion or detail will be

subject to the AWS rules covering the new or

temporary position in Exhibits 23-1 through

23-4 or subsection 4B above.

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ARTICLE 23

2. Employees temporarily changing positions

as a result of a temporary promotion or detail

will be returned to the work schedule of their

permanently held position once the temporary

assignment ends.

D. Reasonable Accommodation

AWS provided to employees as a reasonable

accommodation will not be subtracted from the

number of slots allocated for AWS.

E. Seasonal Employees

The Employer has determined that

seasonal employees will retain the same

AWS each time they are recalled from non-

work status, consistent with this Article.

F. Dispute Resolution

Disputes arising under this Article regarding AWS

will be resolved pursuant to Article 41, subsection

4A of this Agreement.

Section 9

Special Tours of Duty

Upon an employee’s request, the Employer will, subject

to workload requirements, establish a special tour of duty

(e.g., a split shift) for educational purposes, including

courses approved under the Tuition Assistance Program

(TAP), in accordance with applicable laws, rules and

regulations.

Section 10

Religious Observances

A. An employee whose personal religious beliefs

require the abstention from work during certain

periods of time, including a religious observance

connected with a death in the immediate family,

may elect to engage in compensatory overtime

work for time lost, without charge to leave, for

meeting those religious requirements. Such

requests will be granted unless:

1. an employee’s presence on a job at the time

in question is deemed necessary; or

2. no reasonable opportunities are foreseen

within (13 pay periods) during which

the employee will be able to repay the

compensatory time. Reasonable opportunities

include the Employer’s effort to rst assign

that work regularly assigned to the affected

employee as well as work not normally

assigned, provided the employee is otherwise

qualied to perform such work; however, the

Parties agree that the following are types of

situations envisioned above:

(a) the work is such that productive work is not

available on what is normally non-duty time;

(b) signicant security, utility, rental or other

costs would be incurred if work at normal

non-duty times was permitted.

B. Religious compensatory time off (RCT) will be

granted in accordance with the provisions of

subsection 10A, above, and subsections 10D2

and 10D3, below, when an employee’s personal

religious beliefs require that the employee abstain

from work during certain periods of the workday

or workweek. The time off includes adjustments to

the hours of work as necessary to recognize the

employee’s religious practices or requirements,

including time to arrive at work late or leave work

early.

C. Employees must notify their supervisors in writing

of a desire to take RCT for a religious observance

and obtain prior approval. Employees may email

the request to their supervisor or utilize Form

14451 to notify their supervisor. Notication

should take place not less than fteen (15) days in

advance whenever possible, and will include the

following information:

1. The description of the religious observance

for which absence is being requested;

2. Date(s) and time(s) the employee must

abstain from work on account of the religious

observance; and

3. The date(s) and time(s) the employee plans

to perform overtime work to earn RCT or to

make-up for the absence (Repayment Plan).

D. 1. An employee will be allowed to accumulate

only the number of hours of RCT needed to

repay previous or anticipated future absences

from work for religious observances. For such

purposes, no more than eighty (80) hours

of RCT may be accumulated unless special

circumstances are present.

2. Employees with RCT balances exceeding

eighty (80) hours on the effective date of this

Agreement may not earn more RCT until their

balances fall below eighty (80) hours and the

conditions in subsection 10D2, above, are

met.

E. 1. A grant of advanced RCT will be repaid by

the appropriate amount of compensatory

overtime work, in increments of at least fteen

(15) minutes, within 13 pay periods.

2. If the advanced RCT is not repaid within 13 pay

periods, the time outstanding will be charged

in the following order, as applicable: annual

leave, credit hours, compensatory time off in

lieu of regular overtime, compensatory time

off for travel, or time off awards. If there is a

remaining negative balance, the outstanding

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ARTICLE 24

time will be converted to LWOP, resulting in

a debt.

3. Advanced RCT will be considered indebtedness

to the Employer if the employee separates

without repaying the advanced time and will

be withheld from any nal payments to the

separating employee.

F. Employees who take advanced RCT for religious

observances may subsequently charge that time

in the following order, as applicable: annual leave,

credit hours, compensatory time off in lieu of

regular overtime, compensatory time off for travel,

or time off awards. However, employees who take

annual leave, credit hours, compensatory time off

in lieu of regular overtime, compensatory time off

for travel, time off awards, or leave without pay for

religious holidays may not subsequently change

that to RCT.

Section 11

Shifts

A. The Employer will solicit requests from eligible

employees who are interested in changing shifts

(day, swing, and night) and maintain a list of such

employees from which future vacancies will be

lled. Employees may submit interest statements

at any time and will be considered. The Employer

has determined that it will grant requests for

assignments to shift vacancies on the following

basis:

1. the employee must be qualied for the vacant

position;

2. the employee does not require more than

minimal training to assume the position on the

other shift; and

3. the employee has served on their present

shift for more than one (1) complete year (or

season if a seasonal employee).

B. 1. Employees who have been assigned to their

present shifts for the longest period shall be

assigned rst if there are more applicants than

positions. Any ties will be broken by IRS enter

on duty (EOD) date.

2. 2. If management will otherwise ll the vacancy

on the preferred shift with someone outside

IRS, a unit employee, meeting the criteria in

subsection 11A, above, will be selected over

that candidate.

C. The provisions of 11A and 11B, above, do not

apply to employees on rotating shifts.

Section 12

Involuntary Reductions

Except in instances where it is a documented condition of

employment, any involuntary reduction in an employee’s

hours of work will entitle that employee to appropriate

adverse action rights and benets.

Section 13

Nothing in this Article shall restrict the Employer’s right

to assign work or employees pursuant to 5 U.S.C. §

7106(a).

Article 24

Section 1

A. Employees who are required by the Employer to

work overtime will be compensated in accordance

with applicable law and regulations. While the

Employer reserves the right to provide employees

notice that no overtime work may be performed

by either Fair Labor Standards Act (FLSA) exempt

or non-exempt employees, nothing in this Article

precludes or impairs FLSA exempt employees

from ling a claim for ordered or approved overtime

or FLSA non-exempt employees from ling a claim

for “suffered or permitted” overtime or any other

overtime that employees are entitled by law.

B. For example, if a non-exempt employee performed

work for the benet of the IRS, the supervisor knew

or had reason to believe that the work was being

performed, and the supervisor had an opportunity

to prevent the work from being performed, the

work may be considered “suffered or permitted”

and be compensable.

C. Non-exempt employees entitled to elect either

overtime pay or compensatory time under

applicable law may not be compelled to accept

compensatory time in lieu of overtime pay for

required overtime work. When offering voluntary

overtime, however, the Employer is permitted to

offer non-exempt employees the choice of either

earning compensatory time only for the overtime

hours worked or electing not to work the overtime

hours.

Section 2

A. Qualications

1. Overtime will be distributed as equitably as

possible (which is satised by either a mutually

agreed-to local process pursuant to Section

2A2 or application of Section 2B) among

equally qualied employees based on the

skills needed to perform the overtime work as

identied by the Employer. The Employer has

determined that to be qualied for overtime an

employee must have a rating of fully successful

or higher based on the last annual appraisal,

unless mutually agreed otherwise. When

Overtime

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ARTICLE 24

overtime becomes available, the Employer will

contact the impacted Chapter(s) and provide

the qualications and skills identied and

general information regarding the overtime,

including the anticipated number of hours and

the days the overtime will be worked.

2. At the time the Employer contacts the

impacted Chapter(s), either local party may

notify the other that it is opening discussions

to mutually agree to a process that satises

the equitable distribution requirements in

subsection 2A1 above. If the local parties are

unable to reach agreement on an equitable

process, the Employer will offer or direct

overtime consistent with this Article.

B. Voluntary Offers of Overtime

The Employer has determined that if a decision

is made to offer overtime in a work area where

seasonal employees are in a non-work status

within the season designated in the Seasonal

Work Agreement the Employer will rst, consistent

with Section 3, below, recall seasonal employees.

After following the process in Section 3, and

absent local agreement pursuant to the provisions

of subsection 2A2, above, the Employer will use

the procedures below to offer voluntary overtime.

The procedures in this subsection satisfy the

equitable distribution requirement in subsection

2A1 above.

1. First consideration for overtime will be given

to those employees in a work status whose

permanent position of record is in the work

area where overtime is being offered, including

employees whose permanent position of

record is in the work area in which overtime

is being offered, but who are currently on a

detail or temporary promotion outside of the

work area and may, and may, be released

from that area for the overtime.

2. If there are an insufcient number of volunteers,

the Employer may elect to offer overtime to

employees who are on temporary promotion

or detail into the work area where overtime

is being offered and who are performing the

work for which overtime is being offered.

3. If there are an insufcient number of

volunteers, the Employer may elect to offer

overtime to employees from outside the work

area.

4. Once the Employer identies qualied employees

in subsections 2B1, and if necessary, 2B2 and

2B3, the overtime will be offered to employees

in equal amounts so long as the number of

overtime hours equals or exceeds two (2)

hours per employee.

5. If there are too many volunteers such that the

employer cannot offer at least two (2) hours

of overtime to each employee, employees will

be selected for the overtime assignment in

IRS Entry on Duty (EOD) order. Any ties will

be broken rst by Service Computation Date

(SCD), and then by comparing the last four

(4) digits of the tied employees’ social security

number. In odd numbered years, employees

with the lowest number will be selected rst.

The opposite will hold true in even numbered

years.

6. If otherwise eligible, full-time Union stewards

who meet the subsection 2A and 2B criteria

may work overtime that is offered outside of

their normal tour of duty.

C. Directed Overtime

1. If there are insufcient volunteers using the

process in subsection 2B, above, and the

Employer determines overtime is still required,

overtime will be directed from among qualied

employees in a work status in reverse IRS

EOD order and in the same priority order as

offers of voluntary overtime in subsection

2B1 through 2B3 above (i.e., employees

covered in subsection 2B1, above, followed

by employees covered in subsection 2B2,

above, and so on). This procedure for directing

overtime satises the equitable distribution

requirements in subsection 2A1 above.

2. An employee will, upon request, be released

from a directed overtime assignment if a

qualied replacement is available and willing

to work. The Employer has determined that an

overtime assignment should not be required

if the overtime assignment will impair the

health of the employee or cause an extreme

hardship.

D. General

1. If the Employer determines that the ability to

complete the work in a timely manner and

at the time needed by the Employer is not

compromised, the Employer will permit the

employees to volunteer to work overtime on

a regular workday, as long as the total time

worked, including overtime, does not exceed

twelve (12) hours.

2. If overtime is offered, the Employer will permit

employees to work up to twelve (12) hours of

overtime on their regular day off (RDO) or non-

core workdays on a Maxiex schedule if the

work, equipment and seating are available.

3. If an employee volunteers to work an overtime

assignment and subsequently cannot perform

the assignment, the employee will notify the

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ARTICLE 24

Employer, normally within twenty-four (24)

hours in advance of the overtime assignment

(unless circumstances prevent the employee

from providing such notice). Notice will be

made by electronic mail or telephone call/

message to their supervisor.

E. The Employer will seek to avoid overtime assignments

that result in employees working excessively long

periods without a day off.

F. The Employer will make available to the Union, upon

request, current records of overtime assignments

of employees to aid in resolving individual claims

of unfair and inequitable distribution.

G. The Employer will, when circumstances permit,

notify an employee three (3) days in advance of

scheduling an overtime assignment.

Section 3

Seasonal Employees in a Non-Work Status

The Employer has determined that it will follow the

process in this Section if a decision is made to offer

overtime in a work area where seasonal employees

are in a non-work status within the season

designated in the Seasonal Work Agreement prior to

offering overtime.

A. The Employer will determine the number of

seasonal employees and requisite skill code(s)

needed to complete the work and will recall the

seasonal employees consistent with Articles 14

and 22 of this Agreement.

B. The Employer reserves the right to direct or

commence overtime work consistent with this

Article without recalling seasonal employees in a

non-work status if:

1. the amount of overtime needed is insignicant

(e.g., a total of forty (40) hours or less in a

single workweek or on a single non-work day);

2. the recall of seasonal employees will not result

in at least one (1) workweek in a work status

for each recalled seasonal employee; or

3. while seasonal employees in a non-work

status are in the process of being recalled the

Employer determines that the ability to timely

complete the work is compromised due to

such things as impending deadlines or delays

in activating required computer systems

or building access credentials for recalled

seasonal employees.

C. The Employer has determined that if it decides

to offer overtime after a recall of seasonal

employees consistent with subsection 3A, above,

the overtime will be offered in accordance with

this Article to qualied employees in a work status

or the Employer may elect to recall additional

seasonal employees.

D. The parties recognize that by recalling seasonal

employees in lieu of offering overtime, overtime

may no longer be needed to accomplish the work.

Section 4

Employees required to be on stand-by duty will

be compensated if allowed by applicable law and

regulation.

Section 5

A. Consistent with applicable regulations, the

overtime pay of employees whose positions are

exempt, but who perform non-exempt duties for

a majority of their duty time (including overtime)

for a period exceeding thirty (30) consecutive

calendar days, and thereby gain coverage under

FLSA for overtime pay purposes, will have their

overtime pay recalculated, as provided by the

FLSA. Once an employee meets the test for FLSA

coverage, he/she will continue to receive overtime

pay under the FLSA until the employee again

performs exempt duties for the majority of the duty

time (including overtime).

B. In those instances where an employee is identied

in advance and is eligible for FLSA coverage, the

Employer will take the appropriate actions so that

the employee can receive the correct rate of pay

in the pay period in which they earn it.

Section 6

A. The Employer will ensure that all overtime worked

will be reported in fteen (15) minute increments.

Under the FLSA, a non-exempt employee must be

compensated for every minute of work performed

during his/her regularly scheduled administrative

workweek, including regularly scheduled

overtime. When irregular or occasional overtime

work is performed in other than the full fteen

(15) minutes, any overtime worked for seven (7)

minutes or less will be rounded down, and any

overtime worked for more than seven (7) minutes

will be rounded up.

B. The Employer will ensure that accurate records

of actual hours worked are maintained until the

statute of limitations has expired for any potential

overtime claims.

Section 7

When the Employer authorizes in advance an

employee to perform work while traveling and outside

normal duty hours, the actual time spent performing

the work (e.g., mandatory reading, Agency e-mail

and/or voice mail, and contacting taxpayers) is

compensable and will entitle the employee to overtime

pay, compensatory time off, and/or credit hours.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

104

ARTICLE 25

Article 25

Section 1

The parties recognize that the workload that

employees can manage is dependent on such

factors as geographic area covered, the type of work

assigned, the grade level of work, the volume of work,

priority programs and other assigned duties and

that the Employer retains the right to assign work to

employees under the provisions of 5 U.S.C. § 7106(a).

In the exercise of that right the Employer will notify the

Union and bargain over changes to the extent required

by law. Such changes could include a negative impact

on employee appraisals or the possibility of discipline

as a result of a change in a performance standard or

work rule. Any negotiations will be in accordance with

the procedures of Article 47, Sections 1 and 2.

A. 1. Where a supervisor decides to downgrade a

case with a systemically assigned grade level,

they will notate the reasons for doing so in the

case history and notify the employee via e-mail

of the reasons for downgrading the case. If

an employee disagrees with the decision to

downgrade the case, the employee and/or

the Union may le a written challenge to the

decision by explaining why the case should

not have been downgraded.

2. The challenge must be led within the same

deadline as a formal grievance pursuant to

Article 41, Subsection 6A of this Agreement.

Once led the parties will informally discuss

the challenge to the decision to downgrade

the case with the supervisor.

3. If the informal discussion does not resolve

the matter, the Employer will preserve the

documentation related to the decision to

downgrade the case for a period of time not

to exceed sixty (60) days past the date of

the employee’s next annual appraisal or until

the employee les a higher-graded duties

grievance pursuant to Article 16, Section 2 of

this Agreement, whichever is earlier.

4. If the employee does formally le a grievance

regarding the decision to downgrade the case,

neither the grievance nor subsequent arbitration

may address the formal classication of the

employee’s position. Instead, the scope of

the grievance or arbitration will be limited to

whether the contested downgraded case was

properly downgraded given the rules and

practices of the Employer.

5. Nothing herein impacts the rights of any

employee to le a classication or other

statutory/regulatory appeal.

B. 1. If negotiations are not required by a change

in workload as described in subsection 1A,

above, employees are encouraged to discuss

unmanageable inventory problems with

their supervisors at any time. During such

discussions, employees are also encouraged

to suggest ways that their inventory could be

adjusted that would increase efciency. If the

matter remains unresolved, employees or the

Union may submit their concerns in writing

to the appropriate management ofcial. If

requested by the employee, the Employer

will provide a written response within fteen

(15) days addressing the concerns submitted

by the employee. The employee may elect to

attach the response from the Employer to the

rebuttal to their annual appraisal.

2. Chapters may also request a discussion of

the workload at the Territory level in non-

campus operations or at the Operation level

for campuses or any larger organizational

component within the jurisdiction of

the Chapter. If workload problems are

identied as a result of these discussions,

the Employer will consider adjusting/

rebalancing work assignments, approving

credit hours, compensatory or overtime or

taking other actions as appropriate. If the

matter remains unresolved, employees or the

Union may submit their concerns in writing

to the appropriate management ofcial. The

Employer will provide a written response within

fteen (15) days addressing the resolution of

the problem.

3. Grievances seeking to remedy the adverse

impact on employees can only be led in

connection with a completed personnel action,

for example, non-selection for a promotion or

discipline.

C. For workload issues impacting employees in more

than one (1) Chapter where negotiations

1. are not required as described in subsection

1A above: National NTEU may request

information through the Business Improvement

Committee (BIC); and/or

2. propose to discuss the workload issue as part

of the BIC agenda.

D. Nothing in this Article precludes the Union from

requesting other information consistent with 5

USC § 7114(b)(4).

Section 2

The parties recognize the importance of developing

employees in the performance of all tasks assigned to

their positions. Therefore, the Employer will consider

employees’ requests to enhance their experience

Workload Management

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

105

ARTICLE 26

in all tasks assigned to their positions, including the

opportunity to do higher graded work for developmental

purposes in accordance with Article 16.

Section 3

When a group is without a group clerk due to an

absence because of sickness, maternity leave, or

for other authorized reasons for a period in excess

of two (2) weeks, the Employer has determined that

it will make reasonable efforts to utilize a temporary

replacement within the scope of its authorized nancial

plans; or, when this remedy is not available, deal with

the problem through the use of available employees.

Section 4

When a group secretary must serve the needs of more

than one (1) work group, the supervisor or designee will

consider the secretary’s contributions when preparing

the secretary’s annual appraisal. The supervisor or

designee may also recommend the secretary for a

performance award or other appropriate award.

Article 26

Section 1

A. The Union may make recommendations and

present supporting evidence concerning the

adequacy and equity of a standardized position

description or position classication standard.

B. The Employer will review the presentation and

advise the Union of the results of its review.

Section 2

A. The Employer will inform the Union as soon as

possible when signicant changes will be made

in the duties and responsibilities of positions held

by employees in the unit due to reorganization, or

when changes in position classication standards

result in classication changes, or when changes

will be made in position classication standards

which could result in classication changes.

B. Further, the Employer will furnish the Union copies

of proposed classication standards for bargaining

unit jobs referred to the Employer by the Ofce of

Personnel Management for comment.

Section 3

A. The position description for each position will

accurately reect the actual duties, responsibilities,

and the managerial relationships pertaining to the

employee lling that position.

B. Whenever a position description is amended, the

Employer will provide copies to the local Union

Chapter prior to issuance.

Section 4

A. An employee who has led a formal classication

appeal with the Employer is entitled to one (1)

representative at a desk audit or meeting with the

Employer concerning the appeal.

B. Work will not be reassigned for the purpose of

avoiding reclassication during a classication

appeal.

Section 5

Whenever there is a dispute or confusion over the

difference between grade levels of a series, the

Employer will, upon request of the Union, provide a

complete and detailed list that contrasts the individual

duties of each position, e.g., the difference between a

GS-11 Revenue Agent and a GS-12 Revenue Agent.

Article 27

Section 1

A. The Employer will, to the extent of its authority and

consistent with the applicable requirements of Title

29 of the Code of Federal Regulations, as well

as other applicable health and safety codes and

standards, i.e., General Services Administration

(GSA), provide and maintain safe and healthful

working conditions for all employees and will

provide places of employment that are free from

recognized hazards that are causing or are likely to

cause death or serious physical harm. The Union

will cooperate to that end and will encourage all

employees to work in a safe manner.

B. When the Employer determines that temporary

conditions in a work area that pose a threat to an

employee’s health or physical safety, the Employer

will move the employee(s) to a safe work location

elsewhere in the employee’s post-of-duty (POD),

another IRS ofce within the commuting area or

place the employee on weather and safety leave

until the work area no longer poses a threat to the

employee’s health or physical safety and they may

return. The impacted Chapter will be notied if an

employee is moved under this subsection at the

time the employee is moved. If other Government

facilities are not available, temporary Telework

will be authorized if the employee’s work may

be accomplished at a Telework location. If an

employee is unable to complete their tour of duty

on account of the safety or hazard condition, they

Health and Safety

Position Classication

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

106

ARTICLE 27

will be granted weather and safety leave for the

remainder of the day.

C. The Employer will, consistent with its right to assign

work, make a reasonable attempt to reassign tasks

of employees who provide acceptable medical

documentation that particular tasks presently

assigned to the employee pose a health hazard.

D. The Employer will identify the safety

representatives in each building the IRS occupies

who will be responsible for reporting to the Safety

Ofcer any hazardous or unsafe conditions which

have been observed or reported.

E. When the Employer discovers a violation of

Occupational Safety and Health Administration

(OSHA) standards, it shall immediately notify the

Union of that condition. The Employer shall also

notify affected employees of the condition. After

notifying appropriate authorities, the Employer

will notify the Union of a bomb threat. Such notice

will include an explanation for evacuating or not

evacuating the building.

F. The Employer will post information on the IRS

intranet regarding safety procedures related to

active shooter situations and emergency egress

plans for each POD. The Employer will make

employees aware of the procedures and plans on

an annual basis.

G. To the extent permitted by applicable building

leases:

1. Where there are break rooms provided by the

Employer, refrigerators, microwave ovens and

similar appliances must be located in those

areas, unless approved by the local facilities

manager (e.g., REFM). Such appliances

meeting safety requirements, currently located

in work areas, may remain. If the Employer

has not provided break rooms, refrigerators,

microwave ovens and similar appliances may

be placed in the work area if approved in

advance by the Employer.

2. Coffee pots, personal heaters and fans will

be permitted in the work area if inspected

and approved by the Employer in advance of

use.

Section 2

The Employer recognizes the existence of certain

employee rights in accordance with 29 C.F.R. § 1960,

among them the right to be free from reprisal, including

charge to leave, when employees decline to perform

their assigned tasks because of reasonable beliefs

that, under the circumstances, the tasks pose an

imminent risk of death or serious bodily harm, coupled

with a reasonable belief that there is insufcient time

to seek effective redress through normal hazard

reporting and abatement procedures established by

the Employer.

Section 3

A. A Safety Advisory Committee (SAC) with a

minimum of six (6) members shall be maintained

within each Campus or SCR geographic area

consistent with Exhibits 46-1 and 46-2 of this

Agreement. These committees shall have

equal representation of management and non-

management employees. The non-management

members shall be designated by the Union. The

function of the committees will be to advise the

Employer concerning work-related safety matters

in each Campus or SCR area. In the discharge

of this function, the Safety Advisory Committee

will consider existing practices and rules relating

to safety and health and formulate suggested

changes in existing practices and rules. In their

consideration of the foregoing, the committees

will give due regard to Public Law 91-596 and

any applicable guidelines developed by the U.S.

Department of Labor related thereto. In all cases,

the Union will be allowed one (1) representative

from each Chapter having representational

jurisdiction in each Campus or SCR’s area, and

the size of the committee will be expanded to

accommodate that, if needed.

B. Each committee shall designate a chairperson who

shall be nominated from among the committee’s

members and shall be elected by the committee

members. Management and non-management

members shall alternate in this position. Maximum

service time as a chairperson shall be two (2)

years.

C. The committees will meet quarterly and all

meetings will be held telephonically or by other

electronic means except that Campus SAC

meetings may be held face-to-face for participants

in the commuting area; however, no travel and

per diem will be authorized for such meetings.

Meetings will be conducted during the normal tour

of duty, without charge to leave, provided however,

that no employees will be entitled to compensation

for time in attendance at such meetings falling

outside their regularly scheduled tours of duty.

The Employer will change the shifts of committee

members who are not on the prime shift.

D. Where the Safety Advisory Committee has been

combined by local agreement with the local Labor

Management Relations Committee (LMRC), the

LMRC will assume the advisory responsibilities

below. The Safety Advisory Committees are

charged with, at a minimum:

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

107

ARTICLE 27

1. monitoring the annual safety and health plan

for the facility or facilities within the Campus or

SCR geographic area;

2. identifying sources of blood pressure

screening, EKG’s, CPR training, sickle cell

testing, cholesterol testing, breast and other

cancer screening, u shots, and physical

examinations, which could be made available

by the Employer at minimal or no cost;

3. recommending the number of safety

inspections to be conducted;

4. recommending the means for advising

employees of emergency evacuation

procedures;

5. recommending a basic inventory of rst

aid and safety and health equipment to be

maintained in each POD;

6. conducting an assessment of the sources

of computer monitor screen glare and

recommending appropriate corrective action;

7. serving as a resource for educating employees

about work-related safety concerns, such as

asbestos exposure and abatement;

8. reviewing all incident and accident reports

(subject to Privacy Act restrictions) and

recommending corrective actions; and

9. reviewing data/statistics on Worker’s

Compensation claims from Safety and Health

Information Management System (SHIMS)

(subject to Privacy Act restrictions) and

recommending corrective actions.

E. The Employer will release in a timely manner

to members of the Safety Advisory Committee

(or LMRCs, where combined), as appropriate,

the results of all health and safety testing that

is conducted by the Employer or received by

the Employer for each POD with a copy to

each Chapter President with representational

jurisdiction.

Section 4

A. 1. The Employer will make free u shots available

annually on a voluntary basis to allemployees

of the unit as determined necessary by a

competent Federal authority. If u shots are

limited due to a shortage of the vaccine,

employees may be offered u shots in risk

priority order established by the Centers for

Disease Control and Prevention (CDC).

2. Consistent with workload and stafng needs,

employees will be granted administrative time

to receive u shots provided by the Employer,

including reasonable time to travel to and from

another POD within the commuting area if the

u shots are not offered at the employee’s

POD. In addition, if COVID-19 booster shots

are not provided at the Employer’s POD, the

Employer will grant administrative time to

employees to receive any COVID-19 booster

shots, if recommended by the CDC, including

reasonable time to travel to and from the POD

or site within the commuting area at which

such shots are provided.

3. If the federal government stops providing free

vaccinations for COVID-19 or fails to require

private insurers to provide the vaccination at

no cost to employees, then either party may

elect to reopen this Section within thirty (30)

days of such a decision. Such bargaining will

take place pursuant to Article 47, Sections 1

and 2.

B. For employees assigned to Center Campuses,

the Employer will provide the services listed in

subsection 3D2, above, (with the exception of

sickle cell testing), on a voluntary basis, to all

employees whose health coverage does not

provide for these services. The Employer has

determined that when the population of any shift

exceeds an average population of 500 employees

for any quarter, nurse services will be provided.

Health clinic hours will be analyzed and adjusted

quarterly as necessary.

C. In PODs other than Center Campuses, where

there are Federally-sponsored health facilities on

premises staffed by trained medical professionals

or technicians, the Employer will participate

in the health unit so that IRS employees may

avail themselves of the services. It will secure

reasonable and customary services through the

unit and will not be obligated to provide physicals

for employees other than those who do not have

health insurance.

Section 5

Where full health facilities are not available on the

premises, the Employer will provide rst aid kits and

will designate employees from among volunteers

to maintain the kits. The Employer will ensure that

every POD with more than 100 employees will

have immediate access to emergency debrillator

equipment, as well as personnel trained to operate

such equipment.

Section 6

A. The Employer has determined that an employee

will not be required to operate a motor vehicle

known to be unsafe.

B. The Employer will obtain, whenever possible,

automobiles which are equipped with air

conditioning.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 27

Section 7

Whenever it is necessary for an employee to leave work

and return home because of illness or incapacitation, the

Employer will assist in securing a means to transport

the employee home. The parties recognize that the

Employer’s monetary, pecuniary, or tort liability is

governed by Comptroller General and Federal court

decisions, and the Employer assumes only that

responsibility or liability which is allowable by law,

regulation or such decisions.

Section 8

A. The Employer will furnish each employee on a

timely basis a link to the following information via

electronic mail:

1. NTEU Optional Insurance plan brochures and

materials (if provided);

2. Open Season Instructions;

3. Information to Consider in Choosing a Health

Plan;

4. Biweekly Health Benets Rates; and

5. NTEU Benets Guide (if provided).

Such information will be furnished in person to

all Center Campus employees who do not have

personally assigned computers.

B. The Employer will keep on le electronic copies of

each health plan offered to its employees. Such

copies will be available to the Union for examination

upon request. The Employer will conduct a Health

Plan Fair prior to each open season, where copies

of available health plan brochures will be provided,

and representatives of the various carriers are

invited to answer questions. If the Employer does

not provide such a Health Fair, employees may

be granted short periods of excused absence to

review health benets options in accordance with

Article 36.

Section 9

A. The Employer will continue to provide the

Employee Assistance Program (EAP) as dened

in law and regulation.

B. Employees will be offered four (4), one (1) hour

counselling sessions for each service utilized as

necessary.

C. The Employer recognizes that the program is

designed to deal forthrightly with the problem at

an early stage when the situation is more likely to

be correctable.

D. Employees undergoing prescribed programs or

treatments will be granted sick leave for this

purpose on the same basis as any other illness

when absence from work is necessary.

E. The Employer will at least annually make

employees aware of the EAP and available

medical services provided by the Employer.

Furthermore, the Employer will conduct cancer

detection programs and will disseminate cancer

detection information, including information

regarding breast cancer.

Section 10

A. When employees are injured in the performance of

their duties, they will be informed by the Employer

of the procedures for ling a claim for benets

under the Federal Employees Compensation

Act. Information will be provided about the

type of benets available, including specic

reference to their option to le a claim for disability

compensation if they are disabled for work.

B. The Employer will provide an employee who is

injured while in work status with a copy of the current

Pamphlet CA-550, which answers questions about

the Federal Employees Compensation Act.

C. The Employer will provide each Chapter ofce

with a copy of the pamphlet noted in subsection

10B above.

D. Electronic copies of Pamphlet CA-550 will be

available on the IRS web site or paper copies will

be furnished upon request.

Section 11

A seasonal employee who is expected to work the

minimum number of hours sufcient to meet regulatory

requirements will be certied as eligible for health and

life insurance coverage in accordance with applicable

statutes and regulations. Currently, seasonal

employees who are expected to work 130 hours per

month or more for at least 90 days are eligible to enroll

in an FEHB plan. In addition, intermittent and temporary

employees who meet regulatory requirements (they

are expected to work 130 hours per month or more

for at least ninety (90) days) will be certied as eligible

for health insurance. Seasonal employees who are

expected to work at least six (6) months per year are

eligible for life insurance coverage.

Section 12

The Employer will promptly provide NTEU copies of

reports of all health and safety incidents that result

in loss of time from the job (e.g. a completed OSHA

incident report). At the Employer’s option, these may

be provided to the Chapter(s) with jurisdiction over the

place where the incident happened.

Section 13

A. The Employer will make a reasonable attempt,

consistent with its right to assign work, to reassign

any employee to duties that do not involve computer

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

109

ARTICLE 28

monitors, provided the employee provides acceptable

medical documentation that such reassignment is

advisable.

B. The Employer will continue its on-going effort to

reduce injuries resulting from repetitive movement

by:

1. making training and information available to

employees and managers concerning how

to reduce and eliminate the incidence of

repetitive movement injuries;

2. providing for periodic rest breaks in accordance

with this Contract;

3. providing appropriate ergonomic furniture

designed to reduce or prevent such injuries;

4. facilitating the reporting of injuries caused by

work-related repetitive movement;

5. requiring the Safety Committees or LMRCs,

as appropriate, to evaluate the effectiveness

of these efforts; and

6. consulting with employees and managers to

identify jobs with high potential for injury.

C. If funds are available, the Employer will provide

employees who are required to use computers

on the job with work stations or desks that are

designed for computer monitors and which may

include adjustable keyboard trays, adjustable work

surfaces which are large enough to accommodate

the computer workstations, e.g., printers, manuals,

work papers, and any other equipment required

by the employee to perform the duties and

responsibilities of their positions. Wrist rests will

be provided if requested by individual employees.

D. The Employer shall provide employees with an

ergonomically designed chair that meets commonly

accepted industry standards. Such chairs should

include armrests. If the Employer decides to order

more than one (1) style of chair for bargaining unit

employees in a POD, bargaining unit employees

shall be offered an opportunity to choose the chair

of their choice.

E. Employees required to be in the ofce to perform

case related work, but who are unable to perform

such work, due to the lack of appropriate equipment

or work space, will be allowed to charge such time

to an appropriate non-direct time code.

Section 14

The Employer shall, through coordination with the

GSA, perform periodic monitoring of asbestos levels

in the Employer’s buildings that have been identied

by the GSA as having potential asbestos problems.

The results of such monitoring shall be provided to the

Union. In the event such monitoring, or other monitoring

done by a competent source reveals a level of exposure

in excess of the standard established by the National

Institute for Occupational Safety and Health (NIOSH),

the Employer agrees to move exposed employees to

work sites that do not have excessive exposure, and

the Employer further agrees that such employees will

be paid hazardous duty or environmental differential

pay, as appropriate, for periods of exposure, to the

extent allowed by law and regulation. For purposes of

this Agreement, “period of exposure” means the time

between the last reading indicating a level of exposure

below the NIOSH standard, and the time employees

are removed from such exposure. Disputes involving

the results of monitoring are subject to the grievance

procedure.

Section 15

The Employer has determined that when the Agency

sends an injured employee to a medical facility for

treatment, the Agency will accept the determination

made by competent medical authority at the facility as

to whether the employee should return to work.

Section 16

At Center Campuses, the Employer will continue to

provide health services through an approved contract

provider.

Section 17

It is the policy of the Employer to provide a smoke-free

workplace and to make smoking cessation information

and smoking cessation programs available to

employees in accordance with the Executive Order,

“Protecting Federal Employees and the Public from

Exposure to Tobacco Smoke in the Federal Workplace.”

Employees are permitted to use electronic cigarettes

in all locations that are designated for smoking.

Section 18

Where access to potable water is restricted due

to health advisories, or where the water has been

tested by a competent authority, (e.g., GSA, Federal,

State, or local regulators) and found to be unsafe or

unhealthy for consumption and another potable water

source is not available in close proximity in the POD,

the Employer will provide bottled water at no charge to

the employee.

Article 28

Section 1

A. Subject to the Employer’s right to assign work and

consistent with workload demands:

1. Employees on a regular (ve (5) day/eight

(8) hours per day) tour of duty will be granted

Breaks

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 29

two (2) short breaks during the workday that

total no more than thirty (30) minutes. These

breaks normally will be taken in two (2) fteen

(15) minute increments and will total no more

than 300 minutes in a biweekly period.

2. Employees on 5/4-9 compressed work

schedules, will be granted two (2) short breaks

during the workday that total no more than

thirty (30) minutes, plus one (1) additional short

break per day that totals no more than ve (5)

minutes. The ve (5) minute break shall be a

third break in the day, and in addition to the

two (2) traditional fteen (15) minute breaks

and lunch period that now occur. The third

break will be scheduled so that it normally

occurs approximately two (2) hours after the

employee’s last break or lunch, whichever is

applicable. The breaks will total no more than

310 minutes in a biweekly period.

3. Employees on 4/10 compressed work

schedules, will be granted short breaks during

the work day that total no more than thirty (30)

minutes, plus one (1) additional short break

per day that totals no more than ten (10)

minutes. The ten (10) minute break shall be

a third break in the day, and in addition to the

two (2) traditional fteen (15) minute breaks

and lunch break that now occur. The third

break will be scheduled so that it normally

occurs approximately two (2) hours after the

employee’s last break or lunch, whichever is

applicable. The breaks will total no more than

320 minutes in a biweekly pay period.

B. Breaks, normally of ve (5) minutes each, taken

by employees who perform repetitive movements

shall not exceed the total time provided for breaks

to other employees on similar schedules, either

regular or compressed.

C. In accordance with governing laws and regulations,

break time may not be aggregated, or used to

shorten or otherwise change an employee’s tour

of duty.

D. The local parties may discuss, but not negotiate,

the substitution of a mutually agreeable alternative

or third break option, so long as that option does

not provide for total break time per week or per

pay period, as applicable, in excess of the total

time provided above.

Section 2

A. Subject to the Employer’s right to assign work,

employees assigned to routine and repetitive

tasks, and scheduled to work two (2) hours

or more of overtime, will be given a fteen (15)

minute break period at the end or beginning of

their regular shift.

B. Subject to the Employer’s right to assign work,

employees will also be provided an additional

fteen(15) minute break between each additional

two (2) hours of overtime worked. Overtime breaks

may not be aggregated under any circumstances

nor taken at the end of an overtime shift scheduled

after the employee’s regular shift.

Article 29

Section 1

A. 1. Consistent with 5 U.S.C. § 5542(b)(2) and

5 C.F.R. § 550.112(g), the Employer will, if

practicable, schedule and arrange for travel

of employees to occur within the employees’

regularly scheduled work hours. However,

if circumstances require the employees’

presence on Monday, too early to permit travel

that day, the employees should perform the

travel on the preceding day (Sunday), leaving

home or post-of-duty (POD) at a reasonable

time. If the employees prefer, travel may

be permitted during duty hours on the

preceding Friday. In this event, subsistence

reimbursement may be allowed to start with

the departure time but will be limited to that

which would have been payable if departure

was made on Sunday. Employees who are

required to travel during non-duty hours may

obtain, upon request, the written reasons why

such travel was required at those hours.

2. Employees directed to travel outside their

regular tour of duty will be entitled to earn

compensatory time for such travel, consistent

with OPM, Treasury, and IRS policy regarding

Compensatory Time for Travel. All employees

will be compensated for time spent traveling for

work purposes (excluding normal commuting

time to and from work), during their regular

tour of duty. In addition:

(a) Consistent with 5 C.F.R. § 550.112(g), an

employee who is not otherwise covered by

the Fair Labor Standards Act (FLSA) and is

on ofcial travel away from his/her ofcial

duty station shall be compensated for time

in a travel status outside his or her regular

tour of duty, if: the overtime is ordered and

approved in advance and:

(1) involves work that can only be performed

while traveling (e.g., courier required to

drive a delivery van in order to deliver

mail); or

(2) is incident to travel that involves the

performance of work while traveling

Travel

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(e.g., courier driving an empty delivery

van on return trip to his/her duty station);

(3) is carried out under arduous and

unusual conditions; or

(4) is in connection with an event that

cannot be scheduled or controlled

administratively by the Government.

(b) Consistent with 5 C.F.R. 551.422, an

employee who is covered by FLSA and is

on ofcial travel away from his/her ofcial

duty station shall be compensated for time

in a travel status outside his or her regular

tour of duty, if the overtime is ordered

and approved in advance (or “suffered or

permitted”) and the time spent traveling

requires the Employee to:

(1) work during travel (e.g., drive a vehicle,

either privately or Government-owned

as part of a work assignment); or

(2) travel as a passenger on a one-day

assignment away from the ofcial duty

station; or

(3) travel as a passenger on an overnight

assignment away from the ofcial duty

station during hours on non-workdays

that correspond to the employee’s

regular working hours.

or exempt) is required to travel directly

between home and a temporary duty

location outside the limits of his/her ofcial

duty station, the time he/she would have

spent in normal “home to work/work to

home” commuting will be deducted from

any overtime that is allowed for travel

time as dened in subsections 1A2(a) and

1A2(b) above.

B. When travel results from an event which cannot

be scheduled or controlled administratively, such

travel may be considered hours of employment for

pay purposes pursuant to appropriate provisions

of Title 5 of the Fair Labor Standards Act. Disputes

arising under this subsection may be adjusted

through the use of the grievance procedure

provided in this Agreement.

C. If the travel is expected to require employees to

be absent from their POD for three (3) or more

months, the employees will be given at least thirty

(30) days notication of their date of departure

when practicable.

Section 2

A. Employees will use the ATM feature of their government-

issued travel cards to obtain travel advances. If an

employee has a restricted government-issued travel

card or no card at all, then the approving ofcial may

authorize the issuance of travel advances through

the electronic travel system or via a manual travel

authorization.

B. An employee not in a recurring travel status shall

submit a travel voucher and liquidate the entire

outstanding advance. Advances cannot be carried

over from one authorization to another and must

be repaid when the voucher is led.

Section 3

A. Maximum allowable per diem rates within the

Conterminous United States (CONUS) will be

based upon the traveler’s actual lodging costs

up to the maximum allowable amount as well

as upon the meals and incidental expenses

reimbursement rate for the locality subject to the

most current rates published by General Services

Administration (GSA) in the Federal Register.

B. For travel within the CONUS to localities designated

by GSA as specic per diem rate localities,

travelers shall be reimbursed in accordance with

the most current rates published by GSA in the

Federal Register. For travel within the CONUS

to all other CONUS localities, travelers shall be

reimbursed in accordance with the most recent

standard per diem rate as published by GSA in

the Federal Register.

C. In accordance with Federal Travel Regulations,

and when authorized in advance by the Employer,

reimbursement on an actual subsistence

expense basis will be authorized when actual

and necessary subsistence expenses of ofcial

travel are unusually high due to special or unusual

circumstances. Reimbursement on an actual

subsistence expense basis should be requested

and authorized in advance. Employees will

receive advance notice that there will be a need

for actual expenses so that they can make a timely

request for approval to be reimbursed for actual

subsistence expenses.

D. 1. For computing meals and incidental expenses

reimbursement allowances, ofcial travel

begins when the traveler leaves home,

ofce, or other authorized point of departure

and ends when the traveler returns home,

to the ofce, or other authorized point at the

conclusion of the trip.

2. In accordance with Federal Travel

Regulations, travelers will be reimbursed for

full day ofcial travel. The meals & incidental

expenses (M&IE) allowance for a partial day

of travel will be a at three-fourths (3/4) of the

applicable M&IE.

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ARTICLE 29

3. For travel of more than twelve (12) hours,

but not exceeding twenty-four (24) hours,

when lodging is required, per diem shall be

computed in the same manner as for travel of

more than twenty-four (24) hours.

4. For travel of more than twelve (12) hours,

but not exceeding twenty-four (24) hours,

when lodging is not required, travelers will be

reimbursed at a at three-fourths (3/4) of the

applicable M&IE.

5. Payment of per diem allowance for travel of

twelve (12) hours or less is prohibited.

E. Per diem entitlement is contingent upon an

employee’s assignment to temporary duty outside

the commuting area of the ofcial station or

residence. To be considered outside the boundaries

of the commuting area, the place of duty must

rst be outside the boundaries of the employee’s

ofcial station. In addition, the temporary place

of duty must be more than fty (50) miles from

the employee’s permanently assigned physical

location (ofce) and also more than fty (50) miles

from the employee’s residence, measured by

odometer or other road mile readings (e.g, Driving

Distance Calculator in IRS Traveler’s Tool Kit) on

the most commonly used route. Any point beyond

both these distances, and also outside the ofcial

station, is outside the commuting area.

F. Unusual circumstances may exist that would justify

an exception to the rules regarding the payment of

per diem. Exceptions are contained in IRM 1.32.1,

and include, among other circumstances:

1. severe weather conditions exist that may

endanger the health and safety of an employee

and the TDY location is at least thirty (30)

miles from both the residence and ofcial duty

station; and

2. the employee is attending training or a

conference and the TDY location is at least

thirty (30) miles from both the residence

and the ofcial duty station. The delegated

approving ofcial may authorize such

exceptions, provided the TDY location is

outside the boundaries of the ofcial duty

station. The voucher must contain an

explanation of the circumstances and the

approving ofcial’s determination. Local area

travel may be taxable, and the employee may

receive a Form W-2.

G. The traveler on actual expenses will identify in

the travel voucher the subsistence costs actually

incurred each day and show in the subsistence

column the total for each day, not in excess of

the prescribed maximum. The expenses (with the

lodging exception noted below) will be shown as

follows:

1. lodging for each day;

2. individual meals for each day;

3. an average of expenses that do not accrue on

a daily basis; for example: laundry, cleaning

and pressing of clothing; and

4. all lodging expenses, whether on actual or per

diem must be supported by receipts (when

lodging expenses continue for a period of

time at the same daily rate, the total lodging

expenses for the period may be supported by

one (1) receipt).

H. Consistent with Federal Travel Regulations, an

employee may not remain in a travel status over

a weekend solely to increase the entitlement to

subsistence. The following requirements cover

the completion of temporary duty on a Friday

preceding a non-holiday weekend:

1. the traveler should return to home or POD

on the Friday unless arrival would be at an

unreasonable late hour; in the latter event,

the return should be made on Saturday; in

either case, per diem or other authorized

subsistence expenses will be payable until the

traveler’s arrival at home or POD; and

2. instead of travel on Saturday as indicated

in subsection H1, above, the traveler may

be allowed to return on Monday following

the weekend; in this event, subsistence

reimbursement will be suspended as of

midnight Friday, but will be resumed at 12:01

AM Monday, continuing until the traveler

reaches home or POD.

3. An employee whose ofcial travel extends

from one workweek through the next may

travel home over the weekend or other non-

workday using the cost comparison method to

determine the amount of reimbursement the

employee will receive for travel. The Employer

agrees that, unless there is a nding of

substantially increased costs, when lodging is

included as part of a contract for conference

rooms and/or other services, it will not include

weekend lodging or lodging for non-work days

so that the cost comparison method, including

the cost of the hotel room, can be used.

I. Employees authorized to use a POV for ofcial

business will be paid mileage in accordance with

IRM 1.32.1. For example:

1. when the use of a privately owned automobile

for ofcial business is advantageous to the

Government (it is expected that the employee

will travel less than 15,000 miles annually), the

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ARTICLE 29

employee providing such automobile will be

reimbursed at the most current rate published

by GSA in the Federal Register; and

2. when it is reasonably determined that an

employee is a high-mileage driver (it is

expected that the employee will drive at least

15,000 miles annually) and that a Government

vehicle is available for the employee’s use,

the employee will be reimbursed at the most

current rate published by GSA in the Federal

her own automobile for ofcial business.

J. Employees will be reimbursed for emergency

personal telephone calls while in travel status.

Employees will be reimbursed for brief personal

telephone calls (usually ve to ten minutes) each

day while they are in travel status.

K. Employees will be reimbursed for authorized

fees in connection with changing ofcial travel

arrangements caused by the needs of the Service,

or due to a signicant personal emergency such as

a family, medical, or natural disaster emergency.

Section 4

When the Employer arranges to furnish lodging for

employees, then the employee must stay at that facility

unless the facility does not comply with the standards

in Article 30, Section 12B.1

Section 5

Consistent with Federal Travel Regulations, employees

who are assigned to training or duty away from their

regular assigned POD, and elect to return home

during non-work days will be reimbursed for travel not

to exceed the amount reimbursable for the per diem

had they remained away from home.

Section 6

Consistent with Federal Travel Regulations, when the nature

and location of the work at a temporary duty location

are such that suitable meals cannot be obtained there, the

expense of daily travel required to obtain meals at the

nearest available place may be approved as necessary

transportation, not part of per diem or actual expense

reimbursement. A statement of the necessity for such

daily travel shall be notated on the voucher.

Section 7

A. An employee may be reimbursed for taxicab

fares, plus tip, for transportation from the ofce to

their home incident to ofcially ordered overtime

provided all of the following conditions are met:

1. reimbursement is authorized by the ofcial

authorized to order or approve the performance

of the overtime duty; (see Delegation Order

No. 255);

2. the employee performed overtime duty incident

to the conduct of ofcial business at the

designated POD;

3. the employee is dependent on public

transportation, incident to the ofcially ordered

overtime; and

4. the travel is performed during hours of

infrequently scheduled public transportation or

darkness.

Section 8

Employees having questions related to the content of

the Travel IRM 1.32.1, or their entitlement thereunder,

should take such matters up with their supervisors

who shall be responsible for obtaining the answers to

such questions.

Section 9

Employees who can be expected to drive 12,000 or

more miles per year on ofcial IRS business will be

offered a GSA automobile for their use, subject to

availability.

Section 10

An employee who rents a parking space at a POD on

a regular basis, that is, at a weekly or monthly rate,

shall be reimbursed on a pro rata basis for actual

number of days the parking space is used for ofcial

business. Example: employee rents a parking space at

a weekly rate for parking a privately owned automobile

Monday through Friday, at or near the headquarters

ofce. One-fth (1/5) of the weekly rate will be allowed

for each day that the employee uses a personally

owned conveyance for ofcial business. Example: an

employee rents a parking space on a monthly basis

at or near the ofce with the space available to the

employee as provided by the rental agreement for

twenty-one (21) days of the month. The employee

uses the space for parking on ofcial business seven

(7) days during the month. The employee will be

reimbursed for 7/21 or one-third (1/3) of the monthly

cost. An employee who rents a parking space on a

monthly basis and who receives a certicate from the

parking facility that the space is available only during

Monday through Friday shall be entitled to compute

pro rata reimbursement based on the number of

workdays in the month.

Section 11

Disabled employees may be directed to perform ofcial

travel and there are situations in which the assistance

of an attendant or escort must be provided if the travel

is to be accomplished. Under such circumstances the

transportation and per diem expenses of an attendant

will be allowed as necessary for travel in accordance

with the Travel IRM 1.32.1.

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ARTICLE 30

Section 12

Changes in Government-wide regulations that result in

a conict with the provisions of this Article shall entitle

either party to reopen those provisions that conict

with the revised regulations.

Section 13

Employees in travel status will not be required to use

privately owned vehicles for carpooling.

Section 14

If it is determined that an employee qualies and is

authorized Temporary Quarters Subsistence Expenses

(TQSE), the expenses may be authorized in thirty (30)

day increments, not to exceed sixty (60) consecutive

days. If it is determined there is a compelling reason,

an additional sixty (60) consecutive days may be

authorized.

Section 15

The Employer will grant employees the full benets of

any discretion it has in connection with frequent yer

and similar benets.

Section 16

The Employer will share one-half of all travel savings

on airfare and lodging expenses with employees.

All the other terms of the Parties’ Memorandum of

Understanding on Travel Gainsharing shall continue to

apply until renegotiated by the Parties, except that an

employee must have generated $100 worth of savings

to receive a disbursement.

Article 30

Section 1

A. The training and development of employees within

the bargaining unit is a signicant investment. In

conjunction with this goal, the Employer will make

available, as funds permit, to all employees the

training it deems necessary for the performance

of the employees’ presently assigned duties or

proposed assignments.

B. In accordance with 5 C.F.R. § 300 and the Uniform

Guidelines on Employee Selection Procedures,

the Employer may develop and administer

assessments (including but not limited to written

and on-the- job assessments), to determine the

retention and/or advancement of employees

in trainee/ developmental positions, up to the

journey level and above, as applicable. Such

assessments shall not be implemented without

negotiations required with the Union, as provided

for by Article 47. Non-probationary employees,

who do not demonstrate an acceptable level of

prociency or performance on such assessments,

initially and/or after an appropriate performance

improvement period, should be aware that the

Employer may take an unacceptable performance

action under 5 U.S.C. Chapter 43 and Article 40 of

this Agreement based thereon; the Employer will,

consistent with stafng needs, make reasonable

efforts to place employees who have successfully

completed a probationary period with the IRS in

a position that takes full advantage of their skills

and abilities.

Section 2

A. Employees are responsible for self-development,

for successfully completing and applying

authorized training, and for fullling continued

service agreements. In addition, they share with

the Employer the responsibility to identify training

needed to improve individual and organizational

performance and identify methods to meet those

needs, effectively and efciently.

B. The Employer has determined that any expanded

use of competencies into other human resource

systems, such as promotions, will not proceed

until appropriate validation is completed. Further,

the Employer will notify the Union and negotiate to

the extent required by law using the procedures in

Article 47.

C. Where the Employer develops and administers

valid training assessments (including needs

assessment), the results of such assessments

may be provided to the training coordinator and

rst-line supervisor, along with feedback from

the classroom and on- the-job instructors, as

appropriate. The results will not be used for

performance evaluation purposes. Aggregate data

will be supplied to the Employer to make decisions

regarding training and developmental needs for

groups of individuals. An employee may choose

to reveal assessment scores a line manager to

assist in the career development process but is

under no obligation to do so.

D. Each employee will be entitled to establish a

Career Learning Plan (CLP) with assistance and

advice provided by the Employer. The primary

emphasis of the plans will be, rst, to address

the competencies (or knowledge, skills, and

abilities) needed by the employee in his/her

current position; second, to prepare them for new

career opportunities; and third, to address the

competencies (or knowledge, skills, and abilities)

needed for advancement beyond his/her current

journey level. Although the primary responsibility

for executing a CLP for career advancement falls

with the employee, the Employer will provide

Training

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ARTICLE 30

reasonable advice and assistance. Each plan

shall establish a series of milestones and shall

state the responsibilities of each party to realize

such milestones. For employees who have a CLP

approved by the Employer, the Employer will

make reasonable efforts, consistent with workload

and stafng needs, to approve up to sixteen (16)

hours of administrative time per calendar year for

self-directed training or developmental activities,

if such activities are related to the employee’s

current or prospective job duties.

E. Consistent with law, the Union reserves the right

to negotiate over training during mid-term changes

that are not expressly covered by this Article (e.g.,

changes in work procedures and/or processes).

In any such bargaining the Employer shall, upon

request, provide the training materials that it plans

to utilize for the implementation of a mid-term

change.

Section 3

A. The Employer will maintain information and furnish

counseling and guidance about suitable and

available educational resources. The Union on its

part will encourage employees to take advantage

of suitable self-development opportunities.

B. An online course catalog will be available.

Additional courses may also be made available to

employees.

C. Job related IRS on-line courses will be made

available to employees on a voluntary basis after

hours. No administrative time will be available

to the employee for the purpose of taking such

courses (with the exception of employees

referenced in Section 4 below).

Section 4

A. The Employer has determined to provide appropriate

training to all employees whose positions are abolished

or signicantly reengineered as a direct result of

organizational restructuring, work elimination,

introduction of new duties, transfer of work,

or implementation of new technology before

expecting employees to perform new or greatly

altered duties. Whenever possible, such training

will occur or be identied and scheduled within six

(6) months.

B. The Employer has determined that employees

whose positions are abolished or signicantly

reengineered, as described above, will be

provided the opportunity for training in the new

work. The content, delivery method, and length

of such training will be determined by the results

of an appropriate assessment based upon the

competencies required to be successful in the

new position. Following the completion of the

training, the need for additional assistance will

be determined on a case-by-case basis by

the Employer in consultation with the training

professionals assigned to the ofce. Such

determinations will consider:

1. what work remains in the commuting area at

the employee’s current grade level;

2. employee’s experience (internal, external,

and volunteer work) and education;

3. the results of a preliminary skills evaluation

or competency assessment conducted with

the assistance of the local internal or external

training or counseling staffs;

4. business needs;

5. OPM qualication standards; and

6. an employee’s CLP, where applicable.

Section 5

A. Employees will be reimbursed by the Employer

for those portions of Certied Public Accountant

(CPA) or bar review courses that are job related.

Each scal year, the Employer shall make every

effort to ensure funds are set aside for CPA and/or

bar review training.

B. Employees shall be reimbursed for all authorized

expenses for out-service training when all of the

following conditions are met:

1. the training will enable the employees to

meet one (1) of their CLP milestones or

competency needs, to the extent allowable

under Government- wide regulation;

2. comparable training is not available in the next

nine (9) months through Employer-provided

courses and it would be too costly for the

Employer to develop a suitable program at

the time;

3. reasonable inquiry has failed to disclose

suitable, adequate and timely programs being

offered by other Government agencies within

the local area or online from any source;

4. the course meets the needs of the employee

and of the Employer as well or better than

other courses of its nature which also may be

available within the next nine (9) months;

5. the course is not being taken solely for the

purpose of obtaining a degree; and

6. funds are available to pay for the training

without deferring or canceling higher priority

commitments.

C. If an employee fails to successfully complete

out service training, he/she shall reimburse the

Employer for all tuition and related expenses

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ARTICLE 30

incurred by the Employer for such out-service

training, unless the Employer’s directed action

resulted in the employee’s failure to successfully

complete the training.

D. Limited administrative time may be provided for

employees who attend, at their own expense,

out-service training for career enhancement.

The appropriate amount of administrative time

provided will be determined by the Employer on

a case-by-case basis. If the employee fails to

satisfactorily complete the course, the subsequent

courses will be on the employee’s own time until

he or she exhibits satisfactory completion of a

subsequent course.

Section 6

A. When training is given primarily to prepare

employees for promotion pursuant to 5 C.F.R. §

335.103(c) (iii), selection for the training will be

made under the competitive promotion procedures.

This subsection will not be applicable to training

provided to employees in career ladder positions

who have not reached the full performance level.

B. Selection for bargaining unit collateral duty on-

the-job instructor (OJI), classroom, and virtual,

instructor cadres will be done through solicitation

of volunteers as listed in Section 6.C below.

The qualications and geographic locations, if

applicable, for the cadres will be included on the

solicitation.

C. The Employer has determined that opportunities

for classroom, virtual, OJI, and Lead OJI instructor

assignments will be offered as follows:

1. The Employer will solicit volunteers and

consider the following factors to make

instructor assignments: availability, teaching

expertise, subject matter expertise (including

any recent technical training), POD, and

recent instructor experience. If there are

more qualied volunteers than available

assignments, employees will be selected in

earliest IRS EOD order. If insufcient qualied

employees volunteer, the Employer will select

qualied employees in latest EOD order.

2. Management will make every effort to rotate

instructor assignments among qualied

instructors so far as training and instructor

requirements permit. If the Employer

determines an instructor is not performing

at an acceptable level, it will replace that

instructor.

3. Semiannually, the Employer will provide a

list to NTEU, by each business division, that

contains the name, grade, series, and POD

of certied classroom instructors who are

available for instructor assignments.

4. As incentives for employees to volunteer for

instructor assignments, the Employer will

consider instructor assignments for swing

and night shifts, if applicable, and reducing

or eliminating the regular work assignments

of employees selected for instructor

assignments.

D. When the Employer is unable to accommodate all

applicants for after-hours courses established by

the Employer and nanced in whole or in part by

the Employer, available slots will be given out by

the Employer on the basis of the order in which

the applications are received. Applications not

accommodated will be given priority status when

the same course is repeated.

Section 7

An employee will have the right to raise lack of

necessary training as a defense to a disciplinary,

adverse or unacceptable performance action or any

action by the Employer that has a negative impact on

performance.

Section 8

A. Employees in the GS-905 classication will be

reimbursed for continuing legal education courses

consistent with the provisions of Sections 1, 2 and

5 of this Article.

B. The Employer will seek continuing legal education

accreditation for the continuing professional

education (CPE) courses offered to GS-905

employees.

Section 9

If permitted by budget, the Employer will maintain the

Tuition Assistance Program (TAP). If the Employer

decides to terminate or reduce the budget for the TAP,

it will notify National NTEU and negotiate to the extent

required by law.

Section 10

A. The local Labor Management Relations

Committees (LMRCs) may advise the Employer

on:

1. present training;

2. suggestions for additional training;

3. training needs as a result of reassignments,

changes in law, and the type of work

assigned; and

4. the need for refresher training.

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ARTICLE 31

Section 11

Where the employee takes an on-line course

sponsored by the IRS, the Service will be obligated

to provide the employee an electronic version of the

training materials, subject to any applicable copyright

restrictions. Moreover, an employee may request to

take the on-line course on Telework consistent with

the requirements of Article 50 of this Agreement.

Section 12

Miscellaneous Travel

A. 1. When training is scheduled in a location

outside the employee’s commuting area,

the employee will be allowed to travel home

or anywhere else outside the training site in

accordance with the IRS Travel Guide, other

governing regulations, and other Sections of

this Agreement. Reimbursement for the travel

will also be made in accordance with the IRS

Travel Guide, other governing regulations,

and other Sections of this Agreement.

2. When training is scheduled outside the

employee’s commuting area and public

transportation is not readily available, the

Employer will provide reasonable access to

alternative means of transportation, when

necessary, in accordance with the IRS Travel

Guide, and other Sections of this Agreement.

B. 1. The Employer will make every reasonable

effort to secure accommodations that are

generally comparable to a typical private hotel

room (e.g., private bathroom, personal phone,

TV, refrigerator, Wi-Fi, etc.).

2. Otherwise eligible employees who attend

training conferences may participate in the

Travel Gainsharing program (e.g., they may

volunteer to share a room, etc.).

3. When the Employer has not contracted for

accommodations in accordance with Article

29, subsection 4A, the employee will have the

option of off-site housing in accordance with

the IRS Travel Guide and other governing

regulations.

4. Absent a legitimate business reason, the

Employer will ensure that employees will have

access to computers at training facilities so

that they may access their e-mail accounts in

and outside of IRS, as well as the Intranet and

Internet.

C. Overtime

When the Employer directs an employee to

participate in job required training, a reasonable

amount of time as determined by the Employer may

be authorized for study outside the employee’s

regular duty hours; under such circumstances,

such study time will be compensable, as specically

determined in advance by the Employer. The

Employer will not mandate overtime for the

purpose of study, however if the employee chooses

not to study, the employee will still be responsible

for the course materials. The limits may be set by

the employee’s immediate supervisor or by the

instructor in formal classroom situations where the

instructor assumes supervisory responsibilities for

the duration of the training.

D. Unless otherwise specically noted, all the terms

of this Section apply to classroom and on-the-job

instructors.

E. Testing will be done with full respect given to the

need to provide reasonable accommodations to

employees with disabilities, e.g., un-timed tests.

F. When employees are assigned to a training

location during their rst year with IRS and they

are to be at that location for more than six (6)

weeks, the Employer will, to the extent possible,

treat that location as an IRS facility for purposes of

providing the Union, upon request, with temporary

meeting and conference room(s), telephone

access, mail drop(s), means of distributing printed

material to trainees, etc.

G. Reasonable Accommodation The Employer

recognizes that where it provides facilities for

training, sleeping, eating, etc., it is bound to

provide any reasonable accommodations required

for disabled employees by law.

Section 13

A. To the extent that the Employer or OPM establish

that employees must be members of particular

professional societies and organizations in order

to be employed in an IRS position, the Employer

will reimburse employees for their dues, subject to

the availability of funds.

B. For employees who occupy GS-905 attorney

positions, the individual must be a member in

good standing of a State Bar and authorized to

practice law in order to be reimbursed for State

Bar dues.

Article 31

Section 1 General

A. The Leave Sharing Program was established

to assist IRS employees who are facing or who

have faced personal/family medical emergencies.

Leave Sharing consists of two programs: Leave

Bank and Leave Transfer. To receive donated

Leave Sharing Program

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ARTICLE 31

leave from the Leave Bank, an employee must

be a member of the Leave Bank. No membership

is necessary to receive donated leave under

the Leave Transfer Program. An employee who

is a member of the Leave Bank may apply for

leave through both the Leave Bank and Leave

Transfer Programs. Application for the leave

sharing programs may be made retroactively, but

no later than thirty (30) days after the employee

has returned from leave required by the medical

emergency.

B. For purposes of this Article, the following denitions

apply:

1. A family member is an employee’s:

(a) spouse, and parents thereof;

(b) children, including adopted children, and

spouses thereof;

(d) brothers and sisters, and spouses thereof;

(e) grandparents and grandchildren, and

spouses thereof;

(f) domestic partner and parents thereof,

including domestic partners of any

individuals

specically named above; and

(g) any individual related by blood or

afnity whose close association with

the employee is the

equivalent of a family relationship.

2. Domestic partner means an adult in a

committed relationship with another adult,

including both same-sex and opposite-

sex relationships. Committed relationship

means one in which the employee, and his/

her domestic partner, are each other’s sole

domestic partner (and are not married to or

domestic partners with anyone else); and

share responsibility for a signicant measure

of each other’s common welfare and nancial

obligations. This includes, but is not limited

to, any relationship between two individuals

of the same or opposite sex that is granted

legal recognition by a State or by the District

of Columbia as a marriage or analogous

relationship (including, but not limited to, a

civil union).

3. Incapacitation means the inability to work,

attend school, or perform other regular daily

activities because of a serious health condition

or treatment or recovery from a serious health

condition.

4. Leave year means pay period one (1) through

pay period twenty-six (26) or twenty-seven

(27).

5. Medical emergency means a medical condition

of an employee or a family member that

is likely to require an employee’s absence

from duty for a prolonged period of time and

results in a substantial loss of income to the

employee because of the unavailability of paid

leave. The period of time a doctor determines

a mother is incapacitated after giving birth,

qualies as a medical emergency, whether

the child is healthy or ill.

6. Substantial loss of income means an absence

from duty without available paid leave for at

least twenty-four (24) work hours (or in the

case of a part-time employee, or an employee

with an uncommon tour-of-duty, at least thirty

percent (30%) of the average number of hours

in the employee’s biweekly scheduled tour-of-

duty).

Section 2

Leave Bank Program

A. The IRS Leave Bank Program enables enrolled

employees who have a medical emergency to

use leave donated to the Leave Bank by IRS

employees.

B. To join the Leave Bank, an employee must

complete Form 9058 and return it to the Leave

Bank Coordinator during a Leave Bank open

season. Contact information for the Coordinators

will be available on the ERC website. There are

usually two (2) open season periods for Leave

Bank membership: one that runs from December 1

through mid-January and another at approximately

mid-year.

1. To enroll, the employee must donate the

number of hours equal to his or her annual

leave accrual for one (1) pay period.

2. An employee may also join the Leave Bank

within thirty (30) days of being hired or

returned to duty from extended leave.

3. The maximum amount of annual leave an

employee may donate is one-half (½) of the

amount of annual leave the employee will

accrue during the leave year.

C. To apply for a Leave Bank donation, the employee

must submit application Form 12303 to the Leave

Bank Coordinator. Contact information for the

Coordinators will be available on the ERC website.

If a Leave Bank member is not capable of applying

on his or her own behalf, an authorized personal

representative may make the written application.

D. 1. If an employee has use or lose annual leave

at the end of the year and would like to donate

it to the Leave Bank, the employee must

complete Form 9058 and submit it to the Leave

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ARTICLE 31

Bank Coordinator. Contact information for the

Coordinators will be available on the ERC

website. Use or lose annual leave donations

do not constitute a Leave Bank membership

donation, unless the use or lose donation is

donated during an ofcial open season period.

2. During October, the Employer will notify each

employee of their right to donate unused

annual leave to the Leave Bank by using

the notice section of the Earnings and Leave

Statement and advertising on the IRWeb.

E. The Leave Bank will accept leave donations year-

round from employees.

F. Additional Leave Bank information, as well as the

roles and responsibilities of the Leave Bank Board

and the Leave Bank Coordinators are outlined in

an Annual IRS/NTEU Program Letter.

Section 3

Leave Transfer Program

A. The Leave Transfer Program allows an employee

to transfer annual leave to an approved leave

recipient (excluding the employee’s supervisor)

up to one-half (1/2) of the amount of annual leave

the employee will accrue during the leave year.

Consistent with its right to waive the limitations on

donating annual leave, the Employer will permit

an employee to transfer up to seventy-ve percent

(75%) of accrued annual leave to a family member.

1. To donate leave to an employee of the IRS

or of another Federal agency, the employee

must contact the Leave Transfer Coordinator

(contact information will be available on the

ERC website).

2. An employee must provide documentation

showing that the proposed leave recipient

has been approved to receive donated annual

leave (e.g., an ofcially approved Leave

Transfer Program application).

B. To apply to become a leave transfer recipient, an

employee must complete Form 12303 and submit

it to the Leave Transfer Coordinator. Contact

information for the Coordinators will be available

on the ERC website.

1. The Leave Transfer Coordinator shall

approve all applications to become a leave

transfer recipient where Form 12303 indicates

a medical professional has determined the

employee, or his or her family member, has a

medical emergency.

2. The Leave Transfer Coordinator will assist

as appropriate in preparing or will prepare

the employee’s solicitation memorandum.

Decisions on target audience for solicitation

will be made by the employee seeking

donations and the employee’s manager.

The parties agree, however, that generally

the target audience will be the employee’s

Operating Division or equivalent or post-of-

duty, as appropriate. If the employee does

not receive an adequate number of hours, the

parties agree to expand the target audience.

3. When an employee receives donated leave, it

may be used only for the medical emergency

for which it was donated.

Section 4

Emergency Leave Transfer Program

A. In the event of major disasters or emergencies

declared by the President, such as oods,

earthquakes, tornadoes, terrorist acts, etc., that

result in severe adverse effects for a substantial

number of employees, the President may direct

the Ofce of Personnel Management (OPM) to

establish an Emergency Leave Transfer Program.

Under such a program, an employee in any

Executive agency may donate annual leave for

transfer to employees of his or her agency or to

employees of other agencies who are adversely

affected by the disaster or emergency. This

program provides Federal employees with a

special opportunity to help their fellow workers in

times of need.

B. The Service is in the best position to determine

whether donated annual leave is needed by its

employees in disaster situations and can quickly

facilitate the transfer of donated annual leave

among agencies. The Employer is responsible

for determining whether, and how much, donated

annual leave is needed by affected employees;

approving leave donors and/or leave recipients

within the Service; and facilitating the distribution

of donated annual leave from approved leave

donors to approved leave recipients within the

Service.

C. When the amount of annual leave donated by

its employees is not sufcient to meet the needs

of its approved emergency leave recipients, the

Employer will notify OPM.

D. Employees requesting forms for donating and

receiving annual leave under the Emergency

Leave Transfer Program will be referred to the IRS

Employee Resource Center.

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ARTICLE 32

Article 32

Section 1

A. The Employer has determined that annual leave

will be granted in a manner which permits each

employee to take consecutive days off up to two (2)

consecutive weeks or more of annual leave each

year. The Employer shall make every reasonable

effort to grant employee requests for annual leave

consistent with workload and stafng needs.

1. If annual leave is denied, and upon request

by the employee, the Employer will provide

a statement of the reason(s) for the denial of

the leave request. When a workload-related

reason is given in a call site for denying a

request for annual leave, the Employer will,

upon the request of the impacted Chapter,

provide the information relied upon to support

the leave denial.

2. Employees may utilize annual leave in fteen

(15) minute increments. Annual leave may not

be charged in increments of less than fteen

(15) minutes.

B. Employees whose leave balances on September

15 indicate that they have leave which is, or

will become, “use or lose” will submit, on or

before October 1, plans to use such leave. The

Employer shall make every reasonable effort to

grant the employee’s request for annual leave

consistent with workload and stafng needs.

Conicts of choices related to the foregoing will be

subject to the provisions of subsection 1C below.

Employees should ensure that all use or lose

leave is scheduled in writing and approved before

the start of the third biweekly pay period prior to

the end of the leave year. If “use or lose” annual

leave is approved and subsequently cancelled

by the Employer, the Employer will provide the

employee with conrmation of the cancellation in

writing. Once the employee makes a proper and

timely request for the cancelled annual leave to be

restored, the Employer will grant the restoration

of the “use or lose” annual leave, conrmed in

writing.

C. Subject to its right to assign work, the Employer

will resolve a conict in requests by employees

in the same occupation for scheduled annual

leave by granting preference to the employee

with the most service as determined by enter on

duty (EOD) date. An employee’s approved annual

leave will not be disapproved if an employee with

an earlier EOD date subsequently requests leave

for the same period.

D. In order to facilitate the making of personal plans

by employees, the Employer agrees to respond to

annual leave requests as soon as possible.

Section 2

The Employer may approve a change in selection of

leave time provided another employee’s choice is not

affected.

Section 3

A. Seasonal employees who are to be placed in a

non- pay status for a period of ten (10) workdays

or less may charge such time to available annual

leave.

B. The Employer may refuse to grant annual leave

requests made by seasonal employees for any

period which includes any of the last ten (10)

workdays of any scal year, where such refusal

is related to stafng and/or budgetary restrictions.

C. Except as otherwise provided in this Article, annual

leave requests made by seasonal employees will

be subject to the same considerations as requests

made by other employees. The Employer shall

make every reasonable effort to grant a seasonal

employee’s request for annual leave during peak

season consistent with workload and stafng

needs.

Section 4

Upon advance request, the Employer shall make

every reasonable effort to grant, consistent with

workload and stafng needs, an employee’s request

for annual leave for a workday which occurs on a

religious holiday.

Section 5

The Employer has determined that an employee will

be granted annual leave or leave without pay for up to

ve (5) days in case of a death in the immediate family.

Section 6

A. The granting of advanced annual leave by the

Employer is discretionary. However, the Employer

has determined that it will grant advanced annual

leave, when the employee requesting advanced

annual leave:

1. has an advanced annual leave balance of

forty (40) hours or less;

2. has completed the rst year of his/her

probationary or trial period;

3. has served more than ninety (90) days in his

or her current appointment;

4. is eligible to earn annual leave;

Annual Leave

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ARTICLE 33

5. does not request more advanced annual leave

than would be earned during the remainder

of the leave year or for the remainder of the

period during which the employee will be

employed; but may have an outstanding

advanced annual leave balance of no more

than forty (40) hours at any given time;

6. is not on a leave restriction letter or has not

been the subject of a leave related action

covered by Article 38, or any action covered

by Articles 39, and/or 40 within the last twelve

(12) months; and

7. is expected to return to work after having used

the leave.

B. As an exception to the forty (40) hour limitation in

subsections 6A1 and 6A5, the Employer will grant

additional advanced annual leave if the employee

must be absent from work either due to (1) a

serious health condition of the employee or (2) to

care for a family member, as dened in Exhibit 33-

1, with a serious health condition.

C. As annual leave is earned by the employee, the

earned annual leave will be used to repay any

outstanding advanced annual leave balance, or

the employee may repay any outstanding balance

with a cash payment.

D. The Employer shall make every reasonable effort

to grant employee requests for advanced annual

leave consistent with workload and stafng needs.

However, valid requests for annual leave by other

employees will take precedence over requests for

advanced annual leave.

Section 7

A. Subject to its right to assign work, the Employer

will authorize leave without pay for Union ofcers

or their designees in each Chapter, as appropriate,

and to any national ofcer of the Union for

attendance at any Union-sponsored convention,

meetings, or other Union business on the following

basis: 0-500 bargaining unit employees, four (4);

501-1000 bargaining unit employees, six (6); and

1001 plus bargaining unit employees, eight (8).

B. In addition to the above, the Employer will grant

Union ofcers and stewards leave to perform

Union duties unless work requirements or the

work schedule prohibits release. Such ofcers and

stewards may charge such leave, at their option,

to earned annual leave or leave without pay.

C. In instances where employees have received advanced

approval for leave, which is later disapproved, resulting

in a loss of personal expenses to the employee, the

Employer has determined to make every reasonable

effort to accomplish the employee’s work before

rescinding the approval; e.g. details or changes in

deadlines, if possible.

Section 8

Notwithstanding the above, nothing contained in this

Article will restrict the Employer’s ability to require

the presence of an employee, pursuant to its right to

assign work under 5 U.S.C. § 7106(a)(2)(B), should

the Employer determine that the employee’s services

are necessary.

Section 9

When the Employer determines that it will charge an

employee Absent Without Leave (AWOL), it will notify

the employee of the AWOL charge in writing as soon

as possible but no later than the end of the pay period

or within two (2) workdays of the AWOL charge if the

AWOL charge occurs during the last two (2) days of

the pay period (refer to Exhibit 32-1). Such notice will

include the reason for charging AWOL and include the

time period(s) in question and will be delivered to the

employee in person if the employee is present in the

workplace. If the employee is not present and/or is not

expected to be present within a reasonable period of

time, the notice will be mailed to the employee’s home

address.

Article 33

Section 1

Consistent with the Family and Medical Leave Act

(FMLA), employees are entitled to a total of twelve (12)

weeks of unpaid leave during any twelve (12)-month

period for family and medical needs. Employees may

also be entitled to twenty-six (26) weeks of FMLA

military leave to care for a covered service member

with a serious illness or injury. Consistent with the

Federal Employee Paid Leave Act, employees may

also substitute up to twelve (12) weeks (480 hours)

of paid parental leave for unpaid FMLA leave for the

birth, adoption, or foster care placement of a child.

Employees must meet the criteria for leave and

comply with the requirements and obligations under

the FMLA as referenced in Exhibit 33-1 (FMLA Leave),

Exhibit 33-2 (Military FMLA Leave), Exhibit 33-3

(Military-Related Qualifying Exigency FMLA Leave),

Exhibit 33-4 (Paid Parental Leave), and the applicable

regulations.

Section 2

Notice of Leave

A. An employee must invoke entitlement to FMLA

by notifying the Employer by either written, oral

or electronic means that they intend to take FMLA

leave (e.g., employees may invoke their entitlement

to FMLA by e-mail).

Family Leave

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ARTICLE 33

B. If the need for leave is foreseeable, the employee

shall provide notice to the Employer of their

intention to take leave not less than thirty (30) days

before the date the leave is to begin. If the need for

leave is not foreseeable and the employee cannot

provide thirty (30) days’ notice, the employee

shall provide notice within a reasonable period of

time appropriate to the circumstances involved. If

necessary, notice may be given by an employee’s

representative.

C. Consistent with the FMLA regulations, if the leave

taken is foreseeable based on planned medical

treatment (for example, physical therapy, allergy

shots, etc.), the employee shall consult with

their supervisor and make a reasonable effort to

schedule the medical treatment so as not to disrupt

unduly agency operations. The Employer may,

for justiable cause, request that the employee

schedule or reschedule the medical treatment (if

the health care provider provides service at a time

more convenient to the Employer), subject to the

approval of the health care provider.

D. Additional procedures for requesting leave under

FMLA are contained in Exhibits 33-1, 33-2, 33-3

and 33-4.

Section 3

Medical and Other Certication Requirements for

FMLA and Military FMLA Leave

A. For each request for regular FMLA leave (1) to

care for a spouse, son, daughter or parent with a

serious health condition; or (2) because a serious

health condition of the employee makes them

unable to perform one or more of the essential

functions of their position, an employee must

submit the medical certication consistent with

subsections 3B and C below.

B. Once an employee has invoked his or her

entitlement to FMLA leave pursuant to Section 2,

above, the Employer will provide to the employee

an appropriate form to obtain the medical

certication. The employee may use the form

provided by the Employer or use any other format

to submit the medical certication to either the

Employer or to the designated IRS health services

provider consistent with subsection 3F1 below.

Upon request, the Employer will provide the

employee a copy of their Position Description and

have a discussion with the employee concerning

the essential job functions of their position. In

addition, IRS will provide information regarding

its designated health services provider including

location, telephone, facsimile number and email

address if that information is not included on the

form to obtain medical certication.

C. The written medical certication shall include:

1. The date the serious health condition commenced;

2. The probable duration of the serious health

condition or specify that the serious health

condition is a chronic or continuing condition

with an unknown duration and whether the

patient is presently incapacitated and the

likely duration and frequency of episodes of

incapacity;

3. The appropriate medical facts within the

knowledge of the health care provider

regarding the serious health condition,

including a general statement as to the

incapacitation, examination, or treatment that

may be required by a health care provider;

4. For purposes of leave taken to care for a

spouse, son, daughter, or parent with a

serious health condition:

(a) A statement from the health care provider

that the spouse, son, daughter, or parent

of the employee requires psychological

comfort and/or physical care; needs

assistance for basic medical, hygienic,

nutritional, safety, or transportation needs

or in making arrangements to meet

such needs; and would benet from the

employee’s care or presence; and

(b) A statement from the employee on the

care they will provide and an estimate of

the amount of time needed to care for their

spouse, son, daughter, or parent.

5. For the purpose of leave taken due to a serious

health condition of the employee, a statement

that the employee is unable to perform one or

more of the essential functions of their position

or requires medical treatment for a serious

health condition, based on written information

provided by the Employer, on the essential

functions of the employee’s position or, if not

provided, discussion with the employee about

the essential functions of their position; and

6. In the case of certication for intermittent

leave or leave on a reduced leave schedule

for planned medical treatment (1) to care for a

spouse, son, daughter or parent with a serious

health condition; or (2) because a serious

health condition of the employee makes

them unable to perform one or more of the

essential functions of their position, the dates

(actual or estimates) on which such treatment

is expected to be given, the duration of such

treatment, and the period of recovery, if any,

or specify that the serious health condition

is a chronic or continuing condition with an

unknown duration and whether the patient is

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 33

presently incapacitated and the likely duration

and frequency of episodes of incapacity.

D. Employees may also be required to provide

administratively acceptable evidence to their

supervisors to support requests for FMLA leave

to care for a child following birth or following

placement of a child with the employee for

adoption or foster care.

E. Medical certication requirements for leave

requests to care for a covered service member

with a serious injury or illness are found in Exhibit

33-2.

F. 1. An employee may elect to submit the required

medical certication either directly to their

supervisor (or higher level supervisor, such

as Operations or Territory manager) or

directly to the designated IRS health services

provider, the Employer’s designated medical

professional (i.e., employees may choose to

provide any required medical certications,

such as Form WH-380, only to those medical

professionals designated by the Employer).

Employees will not be required to reveal

the details of their medical condition to their

supervisors or managers.

2. Where an employee elects to provide the

required medical certication directly to their

supervisor, the Employer has determined that

supervisors may approve the FMLA request

without rst obtaining a recommendation

from the Employer’s designated medical

professional. Supervisors, however, may not

disapprove the FMLA request without rst

submitting the required medical certication

to, and receiving a recommendation from, the

Employer’s designated medical professional.

3. The IRS recognizes the importance of keeping

medical information secure and condential

as required by law and regulation. Managers

and supervisors will not disclose any details

of employees’ medical conditions of which

they become aware unless such disclosure is

permitted by law or regulation.

G. Once an employee submits the completed

medical certication signed by a health care

provider, Employer may not request new

information from the health care provider, except

as permitted by applicable regulations. However,

with the employee’s permission, the Employer’s

medical professional may contact the employee’s

health care provider for purposes of clarifying

the medical certication. The Employer may not

demand that the employee authorize it or its

medical professional to discuss the employee’s

medical condition with the employee’s physician;

or demand that the employee sign a release

permitting the Employer or its medical professional

access to the employee’s medical records as a

condition to granting FMLA leave.

H. Employees using FMLA leave due to pregnancy, or

a chronic or a long-term condition will not usually

be required to obtain a medical certication more

than once a year. The Employer may, however,

at its own expense, require subsequent medical

re-certications on a periodic basis, but not more

than once every thirty (30) days.

I. If the Employer doubts the validity of the

certication provided by the employee’s health

care provider, as opposed to the completeness

of the certication, the Employer may require

at its own expense that the employee obtain

the opinion of a second health care provider

designated or approved by the Employer. If the

opinion of the second health care provider differs

from the original certication, the Employer may

require, at its own expense, that the employee

obtain the opinion of a third health care provider

designated or approved jointly by the Employer

and the employee. The opinion of the third health

care provider shall be binding on the Employer

and the employee. Should the Employer require

additional medical opinion(s) under the provisions

of this paragraph, the employee shall receive

a reasonable amount of administrative time to

obtain the opinion(s).

J. If the employee is unable to provide the required

medical documentation certication before leave

begins, or if the Employer questions the validity of

the original certication provided by the employee

and the medical treatment requires the leave to

begin, the Employer will grant provisional leave

pending a nal written medical certication. If,

after the provisional leave has commenced, the

employee fails to provide the requested medical

certication within the required time frames set

forth in the regulations, the Employer may charge

the employee as absent without leave (AWOL)

or allow the employee to request that provisional

leave be charged as leave without pay (LWOP) or

charged as appropriate annual and/or sick leave.

When the Employer determines that it will charge

an employee Absent Without Leave (AWOL), it will

notify the employee of the AWOL charge in writing

as soon as possible, but no later than the end of

the pay period or within two (2) workdays of the

AWOL charge if the AWOL charge occurs during

the last two (2) days of the pay period.

K. The Employer will provide resources on the

IRS web site to assist employees in obtaining

information on FMLA and answers to their

questions regarding FMLA.

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ARTICLE 33

L. If an Employee’s FMLA leave request is denied,

the Employer will provide the reasons to the

employee in writing within ve (5) workdays of the

denial.

M. For leave taken on an intermittent or reduced leave

schedule, if the health care provider has specied

on the medical certication a minimum duration of

the period of incapacity, then the Employer may

not request recertication until that period has

passed.

Section 4

Paid Parental Leave

A. Employees who meet qualifying criteria are

entitled to twelve (12) administrative workweeks

(up to 480 hours) of Paid Parental Leave (PPL)

for the birth or adoption of a child or foster care

placements that occur on October 1, 2020, or

thereafter. PPL is a substitute for unpaid leave

under the Family Medical Leave Act (FMLA).

B. A full-time employee is entitled to a maximum of

twelve administrative work weeks (480 hours) of

PPL during the 12-month period beginning on the

date of birth, adoption, or placement of a child in

foster care (or children, in the instance of multiple

children in a single birth, adoption, or foster

care placement. Eligible seasonal and part-time

employees are also entitled to PPL, as set forth

in Exh. 33-4.

C. Eligibility. To be eligible for PPL an employee must:

1. Have experienced the birth, adoption, or foster

care placement of a child on or after October

1, 2020;

2. Have been employed by the federal

government for at least twelve (12) months

prior to using paid parental leave (does not

require twelve (12) recent or consecutive

months of federal employment);

3. Be engaged in activities directly connected to

the care of the child; and

4. Be located inside the local geographic area

where the child is located.

D. To invoke their right to PPL, employees must

complete and submit to the Employer Form

9611-A (Paid Parental Leave Request) and Form

9611-B (Agreement to Complete 12-Week Work

Obligation).

E. Employees who invoke their right to PPL must

agree in writing before the PPL begins to remain

at the Employer for a period of twelve (12) weeks

after the day on which PPL concludes.

F. Seasonal employees are entitled to PPL when in

a work status.

G. PPL benets expire twelve (12) months from the

date of birth, adoption, or foster care placement.

For employees who experience multiple births or

placements in a 12-month period, a new 12-month

period and entitlement for PPL will begin with each

birth or placement. However, the maximum PPL

an employee can take during a 12-month period

remains 480 hours (or appropriate prorated amount for

part-time employees).

H. For additional information on the criteria for

leave and compliance of all requirements and

obligations for PPL, see Exhibit 33-4.

Section 5

Substituting Paid Leave for FMLA

A. An employee who has been approved for FMLA

may elect to substitute the following paid leave for

any or all of the period of unpaid leave:

1. Accrued or accumulated annual or sick leave

consistent with laws and Government-wide

regulations governing the granting and use of

annual and sick leave;

2. Advanced annual or sick leave granted under

Articles 32 and 34;

3. leave made available to employees under the

leave bank and leave transfer provisions of

Article 31; and

4. PPL pursuant to Section 4, above.

B. An employee must notify their supervisor of the

intent to substitute paid leave for any period

of unpaid leave prior to the date the paid leave

commences. An employee normally may not

retroactively substitute paid leave for unpaid

leave already taken. Paid leave and/or donated

leave, however, will be authorized for periods

of unpaid leave where the employee and their

representative could not provide advance notice

due to incapacitation.

C. The Employer will not deny an employee’s request

to substitute paid leave described above for any or

all of the period of leave without pay to which the

employee is entitled under the FMLA. Additionally,

the Employer will not require an employee to

substitute paid leave for any or all of the period

of leave without pay to which the employee is

entitled under FMLA.

D. Although employees cannot substitute compensatory

time or credit hours for approved FMLA leave,

employees may use approved compensatory time

or approved credit hours prior, or subsequent to,

FMLA leave.

E. If an employee has been approved for FMLA and

requests advanced sick leave for the same illness

and for the same period of time covered by the

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ARTICLE 34

FMLA leave, the employee will not be required to

provide the medical documentation required by

Article 34, subsection 6A4 to obtain approval for

the advanced sick leave.

Section 6

Parental Leave

A. 1. In addition to any leave to which the employee

may be entitled under the FMLA and/or the PPL,

the employees may be granted an additional

six (6) months of leave for parental reasons.

The Employer will not ordinarily require the

employee to return to duty earlier than nine

(9) months after childbirth. The employee is

not required to invoke entitlement to FMLA

in order to request up to nine (9) months of

parental leave. However, the employee must

invoke entitlement to FMLA to receive leave

under the FMLA including the substitution of

paid parental leave.

2. Pursuant to subsection 6A1, above, for the

additional time granted for parental leave not

otherwise covered by the FMLA, the following

provisions apply:

(a) Subject to the provisions of Article 34, sick

leave and/or advanced sick leave may

be used for the time due to delivery and

recuperation;

(b) Annual leave may be requested under the

provisions of Article 32;

compensatory time off, or other paid time

off (e.g., time off award) may be used for

approved parental leave; and

(d) The employee may use all, a part, or none

of their available annual or sick leave time.

B. In accordance with Sections 2 and 3 and

subsection 4C above, for the birth, adoption or

foster care placement of the employee’s child,

the employee is responsible for notifying the

supervisor of their intent to request leave for

parental reasons, including the type of leave,

approximate dates, and anticipated duration. This

will allow the Employer to prepare for any stafng

adjustments necessary to compensate for the

employee’s absence.

C. The Employer will make a reasonable effort to

accommodate a pregnant employee’s request for

a modication of duties or a temporary assignment

when the request is supported by acceptable

medical evidence.

Section 7

Part-Time and Job Sharing Opportunities

Consistent with workload and stafng needs, the

Employer will make every reasonable effort to provide

part-time or job-sharing opportunities for employees

and pursuant to Article 22, subsection 3B, will provide

such opportunities for employees to care for their

spouses, children, or parents with serious health

conditions.

Article 34

Section 1

Employees will earn and use sick leave in accordance

with applicable statutes and regulations. Employees

may utilize approved sick leave in fteen (15) minute

increments. Employees may not be charged sick leave

without consent.

Section 2

A. Approval of sick leave will be made for employees

in accordance with Exhibit 34-1.

B. Where foreseeable, employees must request

advance approval for sick leave. Employees

encountering the need for unanticipated sick

leave, which could not be requested in advance,

must notify their supervisor as soon as possible,

but in no event later than two (2) hours after their

normal time for reporting to work on the rst day

of the absence. If the degree of illness or injury

prohibits compliance with the two (2) hour limit,

the employee will report the absence as soon as

possible. If the supervisor is not available when

the employee calls to request sick leave, the

employee must leave a voice message with their

current telephone number or the employee must

e-mail the supervisor and include their current

telephone number.

Section 3

A. The Employer may grant sick leave only when the

need for sick leave is supported by administratively

acceptable evidence. The Employer will consider

an employee’s self-certication as to the reason for

his or her absence as administratively acceptable

evidence, and will not require a doctor’s certicate,

for absences of three (3) consecutive workdays

or less, except as provided for in subsection 4A

below.

B. Employees may be required to furnish a medical

certicate or other administratively acceptable

medical evidence to substantiate a request for

Sick Leave

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ARTICLE 34

approval of sick leave if sick leave exceeds three

(3) consecutive workdays.

C. Medical certicates required under subsection 3B

must:

1. include a statement that the employee is

under the care of a health care provider;

2. include a statement that the employee was

incapacitated for duty and the days the

employee was incapacitated;

3. include information concerning the expected

duration of the incapacitation; and

4. must be signed by or contain the stamped

signature of the health care provider.

D. An employee must provide any required medical

certication no later than fteen (15) days after the

date the Employer requests it. If it is not practicable

under the circumstances for the employee to

provide the requested certication within fteen

(15) days despite his or her diligent and good faith

efforts, the employee must provide the medical

certication within a reasonable period of time

under the circumstances involved, but no later

than thirty (30) days after the date the Employer

requests the certication. An employee who does

not provide the required medical certication

within the specied time period is not entitled to

sick leave.

E. The Employer has determined that medical

certicates will not be required as a matter of

policy simply because an employee is absent on

specic workdays or specic work times, such as

“high volume days,” “black out days,” or “critical

days.” The Employer retains the right, however, to

request a medical certicate on such days if it has

reasonable grounds to believe that the employee

is improperly requesting or using sick leave.

Section 4

A. 1. Where the Employer has reasonable grounds

to question whether an employee is properly

using sick leave for any period of time (for

example, when sick leave is used frequently

or in unusual patterns or circumstances), the

Employer may inquire further into the matter

and ask the employee to explain. Absent

a reasonably acceptable explanation, the

Employer has determined that it will orally

counsel the employee that continued frequent

use of sick leave or use in unusual patterns

or circumstances may result in a written

requirement to furnish acceptable medical

documentation or medical certication for

each subsequent absence due to illness or

incapacitation for duty, regardless of duration.

2. If reasonable grounds continue to exist for

questioning an employee’s use of sick leave,

the Employer has determined that it may

request that the employee provide a medical

certication as described in subsection 3C

for each absence for which sick leave is

requested.

3. The Employer has determined that if reasonable

grounds continue to exist for questioning an

employee’s use of sick leave, the employee

may be notied in writing that for a stated

period (not to exceed six (6) months) no

request for sick leave, or other leave in lieu of

sick leave, will be approved unless supported

by a medical certicate as described above

in subsection 3C which must also include a

diagnosis and/or prognosis to the extent not

prohibited by law. Any such written notice

will describe the frequency, patterns, or

circumstances which led to its issuance.

4. Sick leave restriction letters will be based

on an employee’s absences due to alleged

illnesses. Sick leave restriction letters will not

be based on an employee’s use of approved

annual leave (not including annual in lieu

of sick leave) or leave approved under the

Family Medical Leave Act. Employees on sick

leave restriction letters may request annual

leave and Family Medical Leave under the

applicable Articles of this Agreement.

5. Employees placed on sick leave restriction

letters may le a grievance under the

streamlined grievance procedures contained

in Article 41 of this Agreement.

B. Employees who, because of illness, are released

from duty, and are not subject to the restrictions

of subsection 4A, above, will not be required to

furnish a medical certicate to substantiate sick

leave for the day released from duty. Subsequent

days of absence will be subject to the provisions of

subsections 3A, 3B, 3C, 3D, and 3E above.

C. Employees who are not subject to the restrictions

of subsection 4A, above, will not be required to

furnish a medical certicate on a continuing basis

if the employee suffers from a chronic condition,

which does not necessarily require medical

treatment although absence from work may be

necessary and the employee has previously

furnished a medical certicate regarding the

chronic condition. The Employer may periodically

require further medical certication to substantiate

an employee’s continued use of this provision.

Section 5

A. An approved absence for the purposes of sick

leave will be charged to annual leave if requested

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ARTICLE 35

by the employee and there is no just cause for the

Employer to deny such request.

B. An employee who becomes ill while on annual

leave may have the time of illness changed to

sick leave provided that the employee noties

the supervisor on the rst day of the illness and

otherwise complies with the requirements of

Section 3 of this Article.

Section 6

A. The Employer has determined that an employee

will be given advanced sick leave when all of the

following conditions are met:

1. the employee is eligible to earn sick leave;

2. the employee’s request does not exceed thirty

(30) workdays; or whatever lesser amount

complies with applicable regulations (e.g.,

104 hours for bereavement leave);

3. there is no reason to believe the employee will

not return to work after having used the leave;

4. the employee has provided acceptable medical

documentation of the need for advanced sick leave;

5. the employee is adopting a child, or the

employee or family member has a serious

health condition, or to make arrangements

necessitated by the death of a family member

or to attend the funeral of a family member

(i.e. spouse, parent, or child); and

6. The employee is not subject to the restrictions

of subsection 4A above.

B. Even if all of the conditions above have been met,

the Employer may deny advanced sick leave to

probationary employees during the rst year of

their probationary period.

C. Advanced sick leave is not available for routine

medical visits or minor illnesses.

D. As sick leave is earned by an employee, the earned

sick leave will be used to repay any outstanding

advanced sick leave balance or the employee can

repay with a cash payment.

Section 7

A. For purposes of sick leave, the employee will not

be required to reveal any details about the nature

of his or her underlying medical condition to the

Employer. When specic medical information

involving the employee’s medical condition,

including such matters as a diagnosis or prognosis,

is required as part of an employee’s request for

sick leave, the employee may choose to provide

that information only to a medical professional

designated by the Employer. Moreover, the

Employer may not require the employee to sign a

release for their medical information or to authorize

other than a specic, narrow scope discussion

between the employee’s and the Employer’s

medical professionals.

B. The Employer will treat as condential any medical

information given by an employee in support

of a request for sick leave. The Employer may

disclose such information subject to its Privacy Act

obligations, for work related reasons on a need to

know basis only.

Section 8

The Employer will implement this Article consistent

with 5 C.F.R. § 630, as appropriate (see Exhibit 34-1).

Section 9

Notwithstanding the above, nothing contained in this

Article will restrict the Employer’s ability to require

the presence of an employee, pursuant to its right to

assign work under 5 U.S.C. § 7106(a)(2)(B), should

the Employer determine that the employee’s services

are necessary.

Article 35

Section 1

A. The Employer will approve leaves of absence for

any employee elected to a national ofcer position

of the Union for the purpose of serving full time in

the elected position.

B. The Employer will approve leaves of absence

for one (1) elected local Chapter ofcer in each

Chapter that represents at least 500 bargaining

unit employees.

C. Leaves of absence granted under subsections 1A

and B, above, will be for a period concurrent with

the term of ofce of the elected ofcial and will

be automatically renewed by the Employer upon

notication in writing from the elected ofcial who

has been reelected and wishes to continue in a

leave of absence status.

D. The Employer will approve leaves of absence

for twenty (20) employees Service-wide for the

purpose of serving in full time appointive positions

for the Union. The term of the leave of absence

will be two (2) years. All affected individuals will

have their leaves of absence renewed for one (1)

additional two (2) year period upon request.

E. Leaves of absence requested under subsection

1D, above, will not require the Employer to grant

leaves of absence to more than two (2) employees

of an ofce at any one time.

Leaves of Absence

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ARTICLE 36

Section 2

A. The Employer will allow an employee to take leave

without pay (LWOP) for up to one (1) year after

completion of ve (5) years of service to engage

in full time job related study, or to engage in any

other activities, subject to the work requirements

of the Employer.

B. Employees may take LWOP for up to thirty (30)

days for political activities permitted under the

Hatch Act Reform Amendments of 1993.

Section 3

A. All of the leaves of absence granted or approved

in accordance with Sections 1 and 2 are subject to

the following conditions in addition to such other

conditions as may be imposed by law or higher

regulations:

1. they will be without pay;

2. access to the Employer’s premises by such

employees will be in accordance with the

terms of this Agreement or IRS regulations,

whichever is applicable; and

3. employees are subject to Ofce of Government

Ethics rules and regulations and any other

applicable rules or regulations related to

ethics and conduct.

B. In addition to the conditions cited in subsection

3A, above, employees taking leaves of absence

under Section 2 of this Article are subject to the

following additional conditions:

1. the course of study must be approved by the

Employer as being designed to improve the

job skills of the employee; and

2. if the course of study is one which combines

work and study, the work portion is subject

to the outside work requirements of the

Employer.

C. Subject to its right to assign employees, the

Employer will attempt to accomplish the following

to the extent practical:

1. place an employee returning from leave of

absence in the position held at the time that

the leave of absence began;

2. failing this, an effort will be made to place the

employee in a like position in the commuting

area; and

3. failing either of the foregoing, the employee

will be placed in a like position somewhere in

the ofce.

Section 4

Notwithstanding the above, nothing contained in this

Article will restrict the Employer’s ability to require

the presence of an employee, pursuant to its right to

assign work under 5 U.S.C. § 7106(a)(2)(B), should

the Employer determine that the employee’s services

are necessary.

Article 36

Section 1

A. For purposes of this Article, administrative leave

is leave without loss of or reduction in: (1) pay, (2)

leave to which an employee is otherwise entitled

under law, or (3) credit for time or service; and that

is not authorized under any other provision of law.

B. This Article is implemented in accordance with

Title 5 U.S.C. § 6329a, Administrative Leave, and

Title 5 U.S.C. § 6329c, Weather and Safety Leave,

enacted as part of the Administrative Leave Act

of 2016. The parties recognize that there are

limitations on administrative leave contained in

Section 6329a, including a limit of 80 hours per

calendar year for full time employees and prorated

equivalent limitations for part-time employees.

C. In the event OPM issues any nal regulations as

required by the Administrative Leave Act of 2016

during the duration of this contract, and such

regulations impact this Article, either party may

reopen this Article by providing notice within thirty

(30) days of issuance of the regulations. Such

notice and bargaining will be conducted pursuant

to Article 47, Sections 1 and 2.

Section 2

Voting

A. The Employer has determined to exercise its

discretionary authority to grant administrative

leave for voting purposes to the extent that such

time off does not interfere with agency operations.

The granting of administrative leave will be done

in a fair and equitable manner. As a general rule,

when the voting polls are not open at least three (3)

hours either before or after an employee’s regular

hours of work, such employee may be granted an

amount of administrative leave to vote or register

which will permit the employee to report to work

three (3) hours after the polls open or leave work

three (3) hours before the polls close, whichever

requires the lesser amount of time off.

The same general rule will apply to early voting

if the employee is unable to vote on the day of

the election because of activities related to IRS

mission (such as travel) and cannot vote by

absentee ballot; and early voting hours are the

same as, or exceed, voting hours on the day

Administrative, Weather and

Safety, and Other Leave

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ARTICLE 36

of election. If a manager refuses to grant an

employee administrative leave to vote, the matter

will immediately be referred to the SCR or Campus

equivalent executive for a determination whether

the granting of administrative leave is appropriate.

In no circumstances will an employee be approved

for more than four (4) hours of administrative

leave for voting purposes. This provision applies

to federal and state elections where candidates

are running for ofce, including primaries and

caucuses.

In addition, the Employer has determined that if

an employee’s voting place is beyond the normal

commuting distance and vote by absentee

ballot is not permitted, the Employer may grant

administrative leave of up to eight (8) hours,

depending on the distance to be traveled, to allow

the employee to make the trip to the voting place

to cast a ballot under the circumstances described

above.

B. Employees on a gliding schedule will notify their

managers at least twenty-four (24) hours in

advance of the actual voting day as to what their

start time will be on the voting day.

Section 3

Tax Audits

A. An employee will be granted administrative

leave to attend a tax audit which is required as a

condition of employment.

B. An employee will be granted administrative leave

to attend a discussion of the employee’s own tax

affairs with a representative of the Employer.

C. An employee will be granted administrative leave to

attend a tax audit which results from an investigation.

Section 4

Professional Examinations

A. The Employer has determined that an internal

revenue agent, estate tax examiner, estate tax

attorney, revenue ofcer, tax compliance ofcer,

appeals ofcer, tax law specialist, accountant

(not admitted to any bar or licensed as a CPA),

engineer, or appraiser, within the United States

or its possessions, will be granted administrative

leave four (4) times to the extent necessary to

sit for the examination/certication process in

order to attain professional certications in their

occupational eld (e.g. Bar, CPA, CMA, CIA, State

Certied General Appraiser, Professional Engineer

license, or for membership as an Associate, etc.).

Such granting of administrative leave will be

extended to include the time for necessary oral

interviews and travel time on the day of the

examination. Administrative leave may also be

granted for specialized professional examinations

in the computer eld.

B. The Employer has determined that it will grant

additional administrative leave for this purpose to

the above described employees who have shown

reasonable progress toward achieving success in

passing the applicable examinations.

Section 5

Emergency Absence of Less Than One Hour

The Employer has determined that an emergency

absence of less than one (1) hour will be excused

when the affected employee provides the Employer

with a reasonably acceptable explanation for the

absence.

Section 6

Travel Status

If emergency repairs become necessary while an

employee in ofcial travel status is using a privately-

owned vehicle, the employee will be continued in

ofcial pay status, contingent upon the presentation

to the supervisor of a reasonable, acceptable

explanation/documentation relating to the emergency.

In such situations, the employee will (within the hour, if

practicable) provide the supervisor with an estimate of

the situation and obtain appropriate instructions.

Section 7

Return from Active Military Duty

Employees who return from active military service in

support of Overseas Contingency Operations (OCO)

are entitled to ve (5) days of excused absence each

time they return from active military duty. In order

to receive the ve (5) days of excused absence,

employees must spend at least forty-two (42)

consecutive days on active duty in support of OCO. A

returning employee is authorized to use this excused

absence only once during a twelve (12) month period

beginning after the rst use of the excused absence.

This provision must be applied consistent with current

published OPM guidance.

Section 8

Blood Donation

The Employer has determined that an employee

who donates blood or blood derivatives is authorized

to receive four (4) hours of administrative leave

immediately following the donation for recuperative

purposes. However, subject to supervisory approval,

the recuperative time may be taken later in the day that

the blood is donated rather than immediately following

the donation. At the employee’s option, he or she

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ARTICLE 36

may take the recuperative time at home. In addition,

administrative leave will be granted for reasonable

travel to and from the donation site and to actually

give blood. If necessary, additional recuperative time

may be requested. However, the total amount of

administrative leave will be limited to the remaining

scheduled work hours on the day of the donation. An

employee who is not accepted for donating blood is

only authorized to the time necessary to travel to and

from the local donation site and the time needed to

make the determination.

Section 9

Volunteer Activities

A. If workload permits, employees who are rated

fully successful and above will be granted up to

eight (8) hours of administrative leave per year

to volunteer their time to legitimate public service

organizations. Time spent in such activities

outside an employee’s regular working hours is not

hours of work. Administrative leave for volunteer

activities will be limited to those situations in which

the employee’s absence, as determined by the

Employer, is not specically prohibited by law and

meets at least one (1) of the following criteria:

1. the absence is directly related to the Service’s

mission;

2. the absence is ofcially sponsored or

sanctioned by the Employer;

3. the absence will clearly enhance the

professional development or skills of the

employee in his or her current position; or

4. the Employer determines that the activity is in

the best interests of the Service.

B. If the supervisor determines that workload permits,

employee requests for administrative leave to

perform volunteer activities will be submitted to

a second level manager, as determined by each

Business Unit, for approval. Denials of such

requests are not grievable.

Section 10

Benets Counseling

Subject to workload considerations the Employer may

grant an employee up to four (4) hours administrative

leave per calendar year for the purposes of attending

a health benets fair, reviewing health benets information

and materials, receiving nancial counseling, and seeking

supplemental retirement counseling. These activities

must be sponsored or made available by the Federal

Government or the Union. Except for administrative

leave for retirement planning, as provided for in Article

21, no other administrative time shall be authorized for

general benet counseling.

Section 11

Bone Marrow or Organ Donation

A. The Employer will periodically inform employees

of the availability of bone marrow and organ

donation leave authorized by 5 U.S.C. § 6327.

B. The Employer has determined that an employee

will be granted up to seven (7) days of bone marrow

leave each calendar year to serve as a bone

marrow donor. An employee will also be granted

up to thirty (30) days of organ donor leave each

calendar year to serve as an organ donor. Any

leave provided for both bone marrow and organ

donations shall be in addition to an employee’s

voluntary use of annual and/or sick leave. The

leave permitted under this Section will include the

time required for travel, any testing to determine if

the employee is a compatible donor, as well as the

time required to undergo the donation or transplant

procedure and to recuperate. In addition to bone

marrow or organ donor leave, an employee may

also request other leave AND time off for these

purposes.

C. To obtain such leave, the employee will provide

documentation to his or her supervisor reecting

the fact that the employee has been approved to

be a bone marrow or organ donor and the date(s)

on which such procedure will occur.

Section 12

Military Leave

A. Military leave for federal employees, as dened by

5 U.S.C. § 2105, is authorized by 5 U.S.C. § 6323.

The law provides four independent military leave

entitlements, which are:

1. 5 U.S.C. § 6323(a) provides fteen (15)

days per scal year (prorated for part-time

employees) for active duty, active duty training,

and inactive duty training. An employee can

carry over a maximum of fteen (15) days into

the next scal year. Inactive Duty Training

(IDT) is authorized training performed by

members of a Reserve component not on

active duty and performed in connection

with the prescribed activities of the Reserve

component. It consists of regularly scheduled

unit training periods, additional training

periods and equivalent training.

2. 5 U.S.C. § 6323(b) provides twenty-two (22)

workdays per calendar year for emergency

duty as ordered by the President, the Secretary

of Defense, or a State Governor. This leave is

provided for employees who perform military

duties in support of civil authorities in the

protection of life and property or who perform

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ARTICLE 36

full-time military service as a result of a call or

order to active duty in support of a contingency

operation as dened in section 10 U.S.C. §

101(a)(13).

3. 5 U.S.C. § 6323(c) provides unlimited military

leave to members of the National Guard of the

District of Columbia for certain types of duty

ordered or authorized under Title 39 of the

District of Columbia Code.

4. 5 U.S.C. § 6323(d) provides that Reserve and

National Guard Technicians only are entitled

to forty-four (44) workdays of military leave for

duties overseas under certain conditions.

B. Employees on the following types of appointments

are entitled to military leave: Permanent; Term (if

appointment is greater than one (1) year); Part-

time (16-32 hours/week) permanent employees;

and temporary indenite appointments of one year

or more. Intermittent employees are not entitled to

military leave.

C. An employee who presents military orders which

meet the requirements specied by the law and

who has not already exhausted that entitlement

may use military leave. Military leave shall be

credited to a full-time employee on the basis of

an eight (8) hour workday. The minimum charge

to leave is one (1) hour as required by law. An

employee may be charged military leave only for

hours that the employee would otherwise have

worked and received pay. Employees who request

military leave for inactive duty training (which

is generally two (2), four (4), or six (6) hours in

length) will be charged only the amount of military

leave necessary to cover the period of training and

necessary travel. Members of the Reserves and

National Guard will not be charged military leave

for weekends and holidays that occur within the

period of military service.

D. Approval of military leave provided in the foregoing

shall be based on a copy of the orders directing

the employee to active duty and a copy of the

certicate on completion of such duty.

E. Military leave shall be without loss of pay.

F. The Employer will comply with the provisions

of the Uniformed Services Employment and

Reemployment Rights Act (USERRA), 38 U.S.C.

§ 4301, et. al. The USERRA applies to persons

who perform duty, voluntarily or involuntarily, in

the uniformed services which includes the Army,

Air Force, Navy, Marine Corps, Coast Guard, and

Public Health Service Commissioned Corps, as

well as the reserve components of each of these

services. Uniformed service includes active duty,

active duty for training, inactive duty training (such

as drills), initial active duty training, and funeral

honors duty performed by National Guard and

reserve members as well as the period for which

a person is absent from a position of employment

for the purpose of an examination to determine

tness to perform any such duty.

G. Service members returning from a period of service

in the uniformed services must be reemployed by

the “preservice” employer if they meet all ve (5)

eligibility criteria:

1. the person must have held a civilian job;

2. the person must have given notice to the

Employer that he or she was leaving the job

for service in the uniformed services unless

giving notice is precluded by military necessity

or otherwise impossible or unreasonable;

3. the period of service must not have exceeded

ve (5) years;

4. the person must not have been released from

service under dishonorable or other punitive

conditions; and

5. the person must have reported back to the

civilian job in a timely manner or have submitted

a timely application for reemployment.

Section 13

Court Leave

Employees are entitled to court leave for jury or

witness service in accordance with 5 U.S.C. § 6322

and IRM § 6.630.1.16.

Section 14

Weather and Safety Leave

A. Whenever it becomes necessary to close an

ofce because of inclement weather or other

safety-related condition and to grant weather and

safety leave, reasonable efforts will be made to

inform all employees by private or public media,

including email, the IRS Emergency Hotlines, and

other methods as appropriate and available. A

“weather or other safety-related condition” is one

which is general rather than personal in scope and

impact. It may be caused by developments such

as terror alerts or attacks, heavy snow or severe

icing conditions, oods, earthquakes, hurricanes

or other natural disasters, air pollution, massive

power failure, major res or serious interruptions

to public transportation caused by incidents

such as strikes of local transit employees or

mass demonstrations that create safety-related

conditions consistent with 5 C.F.R. Part 630, Subpart P.

B. The provisions below apply to employees who

may be eligible to receive weather and safety

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ARTICLE 36

leave and who are not participating in a Telework

program. Provisions concerning weather and

safety leave applicable to Telework employees are

contained in Article 50, Section 7.

1. The Employer has determined that if a weather

or other safety-related conditions described

above exists and prevents an employee from

safely traveling to work and the post-of-duty

is not closed, the employee will be granted

weather and safety leave for all or part of the

day only if he or she is prevented from safely

traveling to his/her POD.

2. To request weather and safety leave, the

employee may submit Form 10837, Request for

Weather and Safety Leave Due to Emergency

Conditions or other documentation. Factors

which shall be considered by the Employer

when determining if an employee will be

granted weather and safety leave and

uniformly applied to all employees within the

area affected by the weather or other safety-

related condition include the following:

(a) the employee resides within or

travels through an area affected by

the weather or other safety-related

condition;

(b) the mode of transportation normally

used by or reasonably available to the

employee;

to work;

(d) the success of other similarly-situated

employees;

(e) any physical disability of the

employee; and

(f) any local travel restrictions or

evacuation orders.

The Employer at its option may waive the above

requirement for documentation for absences

of four (4) hours or less. Documentation may

be required for employees who are away from

their post-of-duty for personal reasons and

are prevented from returning to work due to

weather or other safety-related conditions. Any

grievances led must include an explanation

of why the employee failed to arrive at work.

Employees who are scheduled to report

to the post of duty, but are prevented or

delayed from arrival, are obligated to contact

their supervisors as early as practicable to

explain the circumstances and provide an

estimated time of arrival at work. In cases

where weather and safety leave is granted

for consecutive days, the employee must be

reachable by the Employer via telephone or

email, provided such services are available.

If so, the employee must respond to attempts

to communicate within twenty-four (24) hours.

C. Employees on ofcial travel who are prevented

from safely traveling to or safely performing work

at the temporary duty location may be eligible for

weather and safety leave. In such circumstances,

the employee must contact the manager as soon

as practicable to receive further instructions.

D. Ofce Open with Early Closure/Departure

1. In the event of an “open with early departure”

operating announcement, all employees

working in the ofce (i.e. the ofcial duty

station) up to the early departure time will

be granted weather and safety leave for the

period from the early departure time to the

end of their Tour of Duty (TOD). Employees

working in the ofce who have leave (paid or

unpaid) or paid time off (e.g. compensatory

time off, credit hours) scheduled to begin at the

start of the early departure time or thereafter,

but who no longer require it because its

intended purpose is frustrated (e.g., a

cancelled medical appointment or a cancelled

ight to a vacation destination), may rescind

the time off and receive the same amount of

weather and safety leave that is granted to

other employees in the ofce. The manager

may request information or documentation to

show that granting weather and safety leave

is appropriate.

2. When an early departure time is announced

and the employee anticipates circumstances

that could prevent him/her from safely

traveling home at the early departure time,

consistent with workload and stafng needs,

the manager may grant weather and safety

leave from the time the employee leaves work

through the remainder of the TOD, provided

that the employee provides the manager with

reasonably acceptable documentation.

E. Delayed Opening of Ofce

An employee who is on scheduled leave or

paid time off for the entire day but chooses to

come in at the start of his or her TOD following

a delayed arrival will contact his or her manager

via telephone or will follow any other mutually

agreed upon process to advise the manager of his

or her intent to come in to the ofce, will receive

weather and safety leave up until the time of the

delayed arrival, and will have the remainder of the

scheduled leave or paid time off cancelled.

F. Closures when Employees are Scheduled for an

Approved Absence

Employees may cancel pre-approved leave or

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ARTICLE 37

paid time off and be granted the same amount

of weather and safety leave as other employees

when its intended purpose is frustrated by the

same weather and safety-related condition forcing

the ofce closure. The manager may request

information or documentation to show that granting

weather and safety leave is appropriate.

Section 15

Notwithstanding the above, nothing contained in this

Article will restrict the Employer’s ability to require

the presence of an employee, pursuant to its right to

assign work under 5 U.S.C. § 7106(a)(2)(B), should

the Employer determine that the employees’ services

are necessary.

Article 37

Section 1

Probationary employees will be advised of their

progress at least ninety (90) days prior to the end of

their probationary period with the Service.

Section 2

A. The appropriate Chapter President will be notied at

least twenty-four (24) hours prior to a meeting

scheduled for the purpose of removing a

probationary employee of the time and place of

the meeting. Prior to the beginning of the meeting,

and if the employee does not object, the Union will

be afforded up to fteen (15) minutes to speak in

private with the employee.

B. A letter of termination will advise probationary

employees of their statutory appeal rights. The

letter of termination will also advise the employee

of the following: “In addition to any right you may

have to appeal to the Merit Systems Protection

Board (MSPB) or the Equal Employment

Opportunity Commission (EEOC), you may also

have the right to le charges or complaints with the

Federal Labor Relations Authority (FLRA), Ofce

of Special Counsel (OSC), the Ofce of Personnel

Management (OPM) or other Federal agencies if

you believe your rights have been violated and

your claims are within their jurisdiction.”

Section 3

A. All provisions of this Agreement apply to

probationary employees, except those provisions

which are inconsistent with law, rule, or regulation.

The Union may represent probationary employees

in connection with any matter consistent with law

or regulation and this Agreement, e.g.,

1. the denial of leave, including the Family and

Medical Leave Act (FMLA);

2. a request for an Alternate Work Schedule

(AWS);

3. an investigation conducted by the Treasury

Inspector General for Tax Administration

(TIGTA);

4. an improper reassignment or error in the merit

promotion process;

5. a negative recordation used in a performance

appraisal;

6. a dispute over a performance appraisal or

rating of record; and

7. employment related claims that may be raised

to outside Government agencies.

Article 38

Section 1

A. A disciplinary action for purposes of this Article is

dened as an admonishment, a written reprimand,

or a suspension of fourteen (14) days or less.

B. This Article applies to bargaining unit employees

who have completed their probationary or trial

period except to the extent prohibited by law.

C. No bargaining unit employee will be the subject

of a disciplinary action except for such cause as

will promote the efciency of the service, as those

terms have been dened in applicable case law.

D. The Union shall be given the opportunity to be

represented at any examination of an employee

in the unit by a representative of the Agency in

connection with an investigation if:

1. the employee reasonably believes that the

examination may result in disciplinary action

against the employee; and

2. the employee requests representation.

E. A meeting between an employee and the

supervisor, acting supervisor or other line

management ofcial during which the principal

topic of discussion is discipline or potential

discipline will entitle the employee involved to

request to be accompanied by the Union steward

during such meeting. If such a request is made,

the supervisor, acting supervisor or other line

management ofcial will honor the request.

Any meeting held for the purpose of issuing a

disciplinary or proposed disciplinary letter to a

bargaining unit employee will not be investigative

in nature.

Disciplinary Actions

Probationary Employees

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ARTICLE 38

F. In deciding what disciplinary action may

be appropriate, the Employer will give due

consideration to the relevance of any mitigating

and/or aggravating circumstances. The following

factors, included herein for purposes of illustration,

are neither meant to be exhaustive nor intended to

be applied mechanically, but rather to outline the

tolerable limits of reasonableness:

1. the nature and seriousness of the offense, and

its relation to the employee’s duties, position,

and responsibilities, including whether the

offense was intentional or technical and

inadvertent, or was committed maliciously or

for gain, or was frequently repeated;

2. the employee’s job level and type of

employment, including supervisor or duciary

role, contacts with the public, and prominence

of the position;

3. the employee’s past disciplinary record;

4. the employee’s past work record; including

length of service, performance on the job,

ability to get along with fellow workers, and

dependability;

5. the effect of the offense upon the employee’s

ability to perform at a satisfactory level and its

effect upon the Employer’s condence in the

employee’s ability to perform assigned duties;

6. consistency of the penalty with those imposed

upon other employees for the same or similar

offenses;

7. the notoriety of the offense or its impact upon

the reputation of the Employer;

8. the clarity with which the employee was

on notice of any rules that were violated in

committing the offense, or had been warned

about the conduct in question;

9. potential for the employee’s rehabilitation;

10. mitigating circumstances surrounding the

offense such as unusual job tensions,

personality problems, mental impairment,

harassment, or bad faith, malice or provocation

on the part of others involved in the matter;

and

11. the adequacy and effectiveness of alternative

sanctions to deter such conduct in the future

by the employee or others.

G. The Employer recognizes the importance of

completing an investigation of an employee in

as timely a manner as is practicable. Further,

discipline, when proposed by the Employer, will

also be administered as timely as possible.

H. When an employee has been advised that they

are/were the subject of an investigation, and a

determination is made not to propose a disciplinary

action, the Employer will issue the appropriate

letter (e.g. clearance or closed without action) to

the employee within a timely fashion, i.e., within

thirty (30) days of when the case involving the

employee is closed. The letter will not be placed

in the employee’s Ofcial Personnel Folder (OPF)

unless requested by the employee in writing.

Section 2

Alternative Discipline

A. The Employer and the Union encourage the

use of alternative approaches to traditional

disciplinary actions. The goal of such an approach

is to positively change an employee’s conduct

by offering an alternative means of correcting

such conduct. The Employer will publicize to

supervisors the benets of alternative discipline

and will include such information on alternative

discipline in the Guide to Penalty Determinations.

The Employer will recommend that traditional

discipline and alternative discipline should not

normally be combined.

B. Alternative discipline methods and mechanisms

shall be implemented consistent with the following

objectives:

1. improving communications and interpersonal

working relationships between supervisors

and employees;

2. correcting behavioral problems;

3. reducing the costs and delays inherent in

traditional disciplinary actions; and

4. decreasing the contentiousness between the

parties at the local level.

C. Alternative discipline is offered solely by

agreement of the parties. Under no circumstances

is alternative discipline required to be used but,

if used, the provisions of this Agreement must be

met.

D. Alternative discipline is an option when the

disciplinary action would otherwise involve an

ofcial reprimand or a suspension of fourteen (14)

days or less.

E. Alternative discipline discussions must occur

prior to entering into the “traditional” disciplinary

process.

F. 1. Prior to the issuance of a letter of reprimand

or a proposal to suspend, the Employer will

inform the employee that “traditional” discipline

is being contemplated and that the employee

may request consideration of an alternative

form of discipline. The employee will have

ve (5) workdays to request consideration

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ARTICLE 38

of the alternative discipline option. Should

the employee request consideration of

alternative discipline, meeting(s) will be held

and concluded within ve (5) workdays of the

request. At the conclusion of the meeting(s):

(a) an agreement on alternative discipline

must be reached; or

(b) the “traditional” disciplinary process will

begin.

2. If such meetings are held, they will include the

proposing ofcial or designee, other Employer

representatives deemed necessary, the

employee, and the employee’s representative.

Should alternative discipline meetings prove

to be unproductive, either party may elect to

terminate them prior to the ve (5) workday

timeframe and proceed with the “traditional”

discipline. If an alternative discipline

agreement is reached, it will be reduced to

writing consistent with this Agreement. Should

an alternative discipline agreement not be

reached, the employee will be afforded his or

her rights as described in this Article.

G. The parties may agree to extend the time frames

in subsection 2F.

H. In any alternative discipline agreement, it is

understood that:

1. should future misconduct occur, the alternative

discipline agreement will constitute a prior

disciplinary action that may be considered in

future disciplinary actions;

2. the alternative discipline agreement will be

maintained by the Employer in a manner which

is consistent with the retention requirements

of the underlying action;

3. the alternative discipline agreement will not

be placed in the employee’s Ofcial Personnel

Folder (OPF);

4. the alternative discipline agreement does not

preclude the Employer from taking appropriate

action regarding any other misconduct

not covered by the alternative discipline

agreement;

5. the alternative discipline agreement is not

precedential;

6. should the employee violate the alternative

discipline agreement, the employee will be

notied in writing of the violation and that the

penalty as outlined in the alternative discipline

agreement will be effected immediately;

7. should the employee dispute whether a

violation of the alternative discipline agreement

occurred, the employee may le a grievance

within ve (5) workdays of receipt of written

notication on only whether a violation of the

alternative discipline agreement occurred;

8. Should the employee grieve whether the

violation occurred, imposition of the penalty will

be stayed pending resolution of the grievance;

9. if the grievance is not resolved it must be

submitted to the expedited arbitration process,

consistent with subsection 7D, below, where

an arbitrator’s review is limited to the dispute

of whether or not there was a violation of the

alternative discipline agreement; and

10. the alternative discipline agreement must

be signed by the employee, the employee’s

representative, and an Employer representative

with the delegated authority to take the

“traditional” discipline which was replaced by

the alternative discipline.

I. Any alternative discipline agreement must include

the following:

1. a detailed description of the alternative

discipline which has been agreed to;

2. a statement of the penalty for which the

alternative discipline agreement is a substitute;

3. a statement of the misconduct;

4. a statement that the employee admits to

engaging in the misconduct; and

5. a statement that the employee and the Union

waive all oral and/or written reply, grievance,

appeal and complaint rights in any forum.

J. If the underlying discipline involves charges of

either (1) absence without permission for more

than ve (5) days (at least forty-one (41) hours)

in any one calendar year; or (2) violations of

subpart G of the Standards of Ethical Conduct of

Employees of the Executive Branch for viewing,

downloading or exchanging pornography, including

child pornography, on a Federal Government

computer or while performing ofcial Federal

Government duties; then the alternative discipline

agreement must include a provision prohibiting

the employee from working under any form of

Telework arrangement for the same length of time

as the retention requirements for the underlying

action (e.g., for a period of two (2) years when the

alternative discipline agreement takes the place of

a non-tax related reprimand and indenitely when

the alternative discipline agreement takes the

place of a suspension).

Section 3

A. An employee will, in any disciplinary action and

upon request, be furnished a copy of that portion

of all written documents which contain evidence

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ARTICLE 38

relied on by the Employer which form the basis

for the reasons and specications. In addition,

the employee and/or NTEU may request other

information in response to the proposed action,

consistent with appropriate Statutes (e.g., 5

U.S.C. §§ 7114(b)(4), 552, and 552a).

B. Upon request, an employee, or the Union when

designated by the employee, will be furnished all

written documents pertaining to the investigation of

the employee that were available to the proposing

ofcial at the time the notice of proposed action

was issued to the employee.

C. If probable cause exists and is demonstrated to the

arbitrator by the Union on appeal that information

provided for in an investigative report relating to

the specications has not been furnished by the

Employer, upon request of the arbitrator, the report

will be furnished for an “in camera” inspection to be

made in conformity with the Privacy Act (5 U.S.C.

§ 552a). Material determined by the arbitrator to

be favorable under the criteria of subsection 3B,

and not previously furnished to the Union, will be

furnished to the Union.

D. Nothing in this Section is to be construed as a

waiver of the employee’s or Union’s right to request

additional information under other authorities,

such as Freedom of Information Act, Privacy Act,

or Civil Service Reform Act.

Section 4

Matters which may otherwise be appealable to

arbitration may not be processed under this Article if

the matter is pending before a Federal court or the

employee is under arrest or indictment.

Section 5

A. When the Employer proposes to suspend an

employee for fourteen (14) days or less, the

following procedures will apply:

1. the Employer will provide the affected

employee with fteen (15) days advance

written notication of the proposed suspension;

2. The employee has the right, but is not obligated

to make an oral and/or written reply on the

reasons and specications prior to a nal

decision, provided that the oral or written

reply is received by the Employer within a

reasonable period of time after the employee’s

receipt of the letter of proposed action. Any

request for an oral reply must be made within

seven (7) days of the employee’s receipt of

the letter of proposed action.

3. The Employer agrees that when a record of an

oral/written reply is made, it will always contain

as an attachment, all documents submitted by

the employee and his or her representative.

Any documents not submitted at the oral

reply, but received within ve (5) workdays of

the date of the oral reply, where practicable,

will be included in the reply record;

4. The Employer will issue a nal decision after

receipt of the written and/or oral reply, or

the termination of the fteen (15) day notice

period. This letter will state which reasons

and specications are sustained and will

address factual disputes, if any, raised in the

employee’s reply by stating the reasons why

each factual dispute was rejected; and

5. The Employer has determined that the

representative who hears the oral reply and/

or written reply by the employee and who

issues the nal decision will be different than

the Employer representative who proposed

the suspension of the employee under this

Section.

Section 6

A. In cases where a suspension is proposed for

reasons of off-duty misconduct, the Employer’s

written notication provided for in Section 5, above,

will also contain a statement of the nexus between

the off-duty misconduct and the efciency of the

Service. The notication will describe why and how

there is a connection between the specic off-duty

misconduct and the efciency of the Service. (For

example, how would drunk driving that led to an

arrest interfere with the efciency of the Service so

as to warrant discipline?)

B. If the Employer elects to change or modify the

stated nexus prior to issuing a nal decision letter,

the employee will be informed of such changes or

modications in writing in accordance with Section

1 of Article 52.

C. The employee will have the opportunity to make

an oral and/or written answer to the new statement

of nexus. The parties intend that an oral response

should be made only in exceptional cases.

1. Within ve (5) workdays of the employee’s

receipt of the new nexus statement, the

Employer shall be notied of the employee’s

intention to submit an oral and/or written

answer. The oral answer must be made

within ten (10) days of the employee’s receipt

of the new nexus statement, absent mutual

consent. The written answer must be served

on the Employer on or before the tenth (10th)

workday following receipt by the employee

of the new nexus statement, absent mutual

consent. “Served” means mailing by certied

mail or hand delivery to the appropriate

Employer ofce.

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ARTICLE 38

2. Where an oral answer is submitted, the

Employer shall make a written summary of

the answer. The written summary shall be

sent to the employee’s representative. The

employee’s representative shall have three (3)

workdays from receipt of the written summary

to send corrections of the summary to the

Employer. If the Employer sent the summary

to the representative by express mail or hand

delivery, the representative will return the

corrections by express mail or hand delivery.

D. After issuance of the decision letter, the Employer

may amend or change its nexus statement under

the following circumstances:

1. a new nexus statement is based on newly

discovered evidence which was not discoverable

earlier with the exercise of due diligence; or

2. a change occurs in applicable case law or

statute.

E. If the Employer amends the nexus statement due

to the discovery of new evidence as described in

subsection 6D1, the Employer will expeditiously

notify the employee’s representative (or the

employee, if unrepresented) of its intent to rely

on a new nexus theory because of the newly

discovered evidence. If it becomes necessary to

delay or cancel an arbitration hearing because

of the need of the Union to respond at hearing

to this new nexus theory, and if the Employer’s

notication to the Union of the new nexus theory

occurs within seven (7) days of a scheduled

hearing, the Employer and the Union shall equally

share the expenses of a cancellation fee.

F. Nothing in this Section shall preclude the Employer

from responding to or rebutting any evidence,

arguments, or defenses raised by or on behalf of

the employee.

G. Letters of ofcial reprimand which are based on

reasons of off-duty misconduct will also state a

nexus between such misconduct and the efciency

of the Service.

Section 7

A. If the Employer’s nal decision is that an employee

will be suspended for a period of not more than

fourteen (14) days, the suspension will take effect

as soon as possible, but no sooner than seven (7)

workdays after the employee’s receipt of the nal

decision.

B. Suspensions of between four (4) and fourteen (14)

days will be stayed pending an arbitration decision

provided that:

1. for suspensions of four (4) to fourteen (14) days,

a grievance is led within seven (7) workdays of

the nal decision on the action, and arbitration is

invoked within seven (7) workdays of the last step

grievance decision; and

2. the arbitrator’s decision is issued within 180

days of the invocation.

C. Suspensions of fourteen (14) days or less will be grieved

to the last step of the grievance procedure. Unless a

stay is requested pursuant to subsection 7B1, above,

the employee has fteen (15) workdays to le a

grievance. The Union may appeal such grievances

to expedited arbitration. Suspensions of fourteen

(14) days or less for mitigated RRA Section 1203

violations need not be grieved to the last step

of the grievance procedure and may instead be

appealed directly to expedited arbitration. In

such cases, the Union may not grieve the level of

imposed disciplinary action.

D. The Union must notify the IRS of any appeal to

arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date it receives the

nal grievance decision issued by the Employer. If

a nal decision was not timely rendered, the Union

may invoke arbitration at any time after the date

on which the decision was due and up until thirty

(30) days after the decision is eventually provided.

E. If timely notice of an appeal to arbitration is not

received by the IRS consistent with the terms of

this Agreement, the decision of the Employer may

not be appealed in any other manner under the

terms of this Agreement.

F. The standard of proof will be substantial evidence

for arbitration provided for in this Article.

Section 8

A. 1. To the extent not prohibited by law, the

Employer will provide the Union with copies

of all admonishments, written reprimands,

proposal and decision letters for suspensions

of fourteen (14) days or less, and alternative

discipline agreements simultaneously with

their issuance to employees. One (1) copy

shall be provided to the Chapter ofce that

represents the affected employee, and to the

servicing NTEU National Field Ofce. It shall

be the responsibility of both the local Union

ofce and the NTEU National Field Ofce

to maintain this information for their use in

grievances and arbitrations and all other

representative matters.

2. The letters referenced in this Section and the

case data provided in subsection 8B will be

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 39

coded with the same case number in order

for the Union to cross-reference the data.

The Employer will sanitize documents in

compliance with applicable laws, rules and

regulations, and not over-sanitize so as to

cause the information to be unusable.

3. Where the Union has provided the Agency

with a signed designation of representation,

the Employer will provide an unsanitized copy

of the decision letter to the Chapter on the

same day that it is provided to the employee.

4. The Employer agrees that it will not affect

discipline until it has complied with subsections

3A and 3B of this Article.

B. The Employer will, to the extent not prohibited

by law, provide National NTEU with a semi-

annual report showing disciplinary, adverse, and

unacceptable performance actions. This data

le will include all information from ALERTS not

prohibited from disclosure in accordance with

governing statutes. This data le will be forwarded

electronically.

C. Information provided by the Employer pursuant

to this Section need not be provided again to any

Union Chapter, ofce, or representative pursuant

to any statutory or contractual request.

Section 9

At the time the Employer issues its proposal letter and

its decision letter to an employee, it shall include a letter

written by the Union which outlines the employee’s

right to representation and his or her appeal rights.

Failure to include such a letter shall be grievable

but shall not constitute a basis for overturning the

disciplinary action.

Article 39

Section 1

A. An adverse action, for purposes of this Article,

is dened as a removal; a suspension for more

than fourteen (14) days; an indenite suspension;

a reduction in grade or a reduction in pay; and

a furlough of thirty (30) days or less of a full-

time employee. This Article does not apply to

a reduction in grade or a removal based on

unacceptable performance when pursued under 5

U.S.C. § 4303.

B. This Article is intended to be applied in compliance

with 5 U.S.C. Chapter 75; 5 C.F.R. § 752, Subpart

D, and applicable case law.

C. This Article only applies to bargaining unit

employees who have completed their probationary

period or trial period, except to the extent prohibited

by law.

D. No bargaining unit employee will be subject to

an adverse action except for such cause as will

promote the efciency of the Service.

E. The Union shall be given the opportunity to be

represented at any examination of an employee

in the unit by a representative of the Agency in

connection with an investigation if:

1. the employee reasonably believes that the

examination may result in disciplinary action

against the employee; and

2. the employee requests representation.

F. A meeting between an employee and the supervisor,

acting supervisor or other line management ofcial

during which the principal topic of discussion is an

adverse action or proposed adverse action will

entitle the employee involved to request to be

accompanied by the Union steward during such

meeting. If such a request is made, the supervisor,

acting supervisor or other line management ofcial

will honor the request. Any meeting held for the

purpose of issuing an adverse action or proposed

adverse action letter to a bargaining unit employee

will not be investigative in nature.

G. In deciding what adverse action may be appropriate,

the Employer will give due consideration to the

relevance of any mitigating and/or aggravating

circumstances. The following factors, included

herein for purposes of illustration, are neither

meant to be exhaustive nor intended to be applied

mechanically, but rather to outline the tolerable

limits of reasonableness:

1. the nature and seriousness of the offense, and

its relation to the employee’s duties, position,

and responsibilities, including whether the

offense was intentional or technical and

inadvertent, or was committed maliciously or

for gain, or was frequently repeated;

2. the employee’s job level and type of

employment including supervisorial or

duciary role, contacts with the public, and

prominence of the position;

3. the employee’s past disciplinary record;

4. the employee’s past work record; including

length of service, performance on the job,

ability to get along with fellow workers, and

dependability;

5. the effect of the offense upon the employee’s

ability to perform at a satisfactory level and its

effect upon the Employer’s condence in the

employee’s ability to perform assigned duties;

Adverse Actions

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ARTICLE 39

6. consistency of the penalty with those imposed

upon other employees for the same or similar

offenses;

7. the notoriety of the offense or its impact upon

the reputation of the Employer;

8. the clarity with which the employee was

on notice of any rules that were violated in

committing the offense, or had been warned

about the conduct in question;

9. potential for the employee’s rehabilitation;

10. mitigating circumstances surrounding the

offense such as unusual job tensions,

personality problems, mental impairment,

harassment, or bad faith, malice or provocation

on the part of others involved in the matter; and

11. the adequacy and effectiveness of alternative

sanctions to deter such conduct in the future

by the employee or others.

H. The Employer has determined that the principal

of progressive discipline should be considered

unless the offense warrants a severe penalty,

such as removal.

I. The Employer recognizes the importance of

completing an investigation of an employee in as

timely a manner as is practicable. Further, adverse

actions, when proposed by the Employer, will also

be administered as timely as possible.

J. When an employee has been advised that he or

she is/was the subject of an investigation, and a

determination is made not to propose a disciplinary

action, the Employer will issue the appropriate

letter (e.g., clearance or closed without action) to

the employee within a timely fashion, i.e., within

thirty (30) days of when the case involving the

employee is closed. The letter will not be placed

in the employee’s Ofcial Personnel Folder (OPF)

unless requested by the employee in writing.

Section 2

A. In all cases of proposed adverse action, the

employee will be given written notice stating the

specic reasons for the proposed action not less

than thirty (30) days in advance of the action,

except as provided in subsection 2C below.

B. 1. In all cases of proposed adverse action,

except as provided in subsection 2C, below,

the employee will be given the opportunity

but will not be obliged to respond orally and/

or in writing to the reasons and specications

prior to a decision on them provided that the

oral and/or written reply is received by the

Employer within a reasonable period of time

after the employee’s receipt of the letter of

proposed action. Any request for an oral reply

must be made within seven (7) days of the

employee’s receipt of the letter of proposed

action.

2. The Employer agrees that when a record of an

oral/written reply is made, it will always contain

as an attachment, all documents submitted by

the employee and his or her representative.

Any documents not submitted at the oral

reply, but received within ve (5) workdays of

the date of the oral reply, where practicable,

will be included in the reply record.

3. The Employer has determined that the

Employer representative who hears the oral

reply and/or written reply by the employee

and who issues the nal decision will be

different than the Employer representative

who proposed the adverse action under this

Section.

C. In cases of proposed removal or indenite

suspension where the Employer has reasonable

cause to believe the employee has committed

a crime for which a sentence of imprisonment

may be imposed, the employee will be given

written notice stating the specic reason(s) for the

proposed action seven (7) days in advance of the

action. The employee will be given the opportunity,

but will not be obliged to respond orally and/or in

writing to the proposed action prior to a decision

being provided, however, that the employee’s

reply or replies must be received by the Employer

within seven (7) days of receipt by the employee

of the advance written notice.

D. If the employee elects to make an oral reply, the

Employer will prepare a verbatim transcript of the

oral reply and will provide a copy to the employee

or designated Union representative upon request.

Section 3

A. In cases where an adverse action is proposed for

reasons of off-duty misconduct, the Employer’s

written notication provided for in subsection 2A,

above, will also contain a statement of the nexus

between the off-duty misconduct and the efciency

of the Service. The notication will describe why

and how there is a connection between the specic

off-duty misconduct and the efciency of the

Service. (For example, how would drunk driving

that led to an arrest interfere with the efciency of

the Service so as to warrant an adverse action?)

B. If the Employer elects to change or modify the

stated nexus prior to issuing a nal decision letter,

the employee will be informed of such changes or

modications in writing in accordance with Section

1 of Article 52.

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ARTICLE 39

C. The employee will have the opportunity to make

an oral and/or written answer to the new statement

of nexus. The parties intend that an oral response

should be made only in exceptional cases.

1. Within ve (5) workdays of the employee’s

receipt of the new nexus statement, the

Employer shall be notied of the employee’s

intention to submit an oral and/or written

answer. The oral answer must be made

within ten (10) days of the employee’s receipt

of the new nexus statement, absent mutual

consent. The written answer must be served

on the Employer on or before the tenth (10th)

workday following receipt by the employee

of the new nexus statement, absent mutual

consent. “Served” means mailing by certied

mail or hand delivery to the appropriate

Employer ofce.

2. Where an oral answer is submitted, the

Employer shall make a written summary of

the answer. The written summary shall be

sent to the employee’s representative. The

employee’s representative shall have three (3)

workdays from receipt of the written summary

to send corrections of the summary to the

Employer. If the Employer sent the summary

to the representative by express mail or hand

delivery, the representative will return the

corrections by express mail or hand delivery.

D. After the issuance of the decision letter, the

Employer may amend or change its nexus

statement under the following circumstances:

1. a new nexus statement is based on

newly discovered evidence which was not

discoverable earlier with the exercise of due

diligence; or

2. a change occurs in applicable case law or

statute.

E. If the Employer amends the nexus statement due

to discovery of new evidence, it will expeditiously

notify the employee’s representative (or the

employee if unrepresented) of its intent to rely on

a new nexus theory because of newly discovered

evidence. If it becomes necessary to delay or

cancel an arbitration hearing because of the need

of the Union to respond at hearing to this new

nexus theory, and if the Employer’s notication

to the Union of the new nexus theory occurs

within seven (7) days of a scheduled hearing, the

Employer and the Union shall equally share the

expenses of a cancellation fee.

F. Nothing in this Section shall preclude the Employer

from responding to or rebutting any evidence,

argument, or defenses raised by or on behalf of

the employee.

Section 4

An ofcial who sustains the proposed reasons against

an employee in an adverse action will set forth ndings

with respect to each reason and specication against

the employee in the notice of decision. Such notice

will also address factual disputes, if any, raised in the

employee’s reply by stating the reasons why each

factual dispute was rejected.

Section 5

A. An employee will, in any adverse action and

upon request, be furnished a copy of that portion

of all written documents which contain evidence

relied on by the Employer which form the basis

for the reasons and specications. In addition,

the employee and/or NTEU may request other

information in response to the proposed action,

consistent with appropriate Statutes (e.g., 5

U.S.C. § 7114(b)(4), 5 U.S.C. §§ 552 and 552a.

B. Upon request, an employee, or the Union when

designated by the employee, will be furnished all

written documents pertaining to the investigation of

the employee that were available to the proposing

ofcial at the time the notice of proposed action

was issued to the employee.

C. If probable cause exists and is demonstrated to the

arbitrator by the Union on appeal that information

provided for in subsection 5B, above, has not

been furnished by the Employer, upon request

by the arbitrator the report will be furnished for an

“in camera” inspection to be made in conformity

with the Privacy Act (5 U.S.C. § 552a). Material

determined by the arbitrator to be favorable under

the criteria of subsection 5B and not previously

furnished to the Union will be furnished to the

Union.

D. Nothing in this Section is to be construed as a

waiver of the employee’s or Union’s right to request

additional information under other authorities such

as the Freedom of Information Act, Privacy Act, or

Civil Service Reform Act.

Section 6

A. If the Employer’s nal decision is to effect an

adverse action against a bargaining unit employee,

the employee may appeal the decision to the Merit

Systems Protection Board (MSPB) in accordance

with applicable law, or with the consent of the

Union to binding arbitration. Under no condition

may an employee appeal an adverse action to

both MSPB and arbitration.

B. The Union must notify the IRS of any appeal to

arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

141

ARTICLE 40

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date the employee

receives the nal decision issued by the Employer.

C. If timely notice of appeal is not received, the action

may not be appealed to the arbitration procedure.

D. The standard of proof in any arbitration over this

matter will be the preponderance of evidence.

E. In order to expedite resolution of removals,

suspensions, and reductions in grade of three (3)

grades or more covered by this Article, the parties

agree to the following procedures for arbitration of

such actions:

1. the parties shall establish a hearing date

so that the hearing will be conducted within

120 days of the action’s effective date. If the

parties are unable to agree to such a date, the

assigned arbitrator shall be empowered and

instructed upon the motion of either party to

establish a date and conduct the hearing within

the time set forth above. Once established,

a hearing date may be changed only by the

parties’ mutual agreement, and the arbitrator

shall permit either party to proceed ex parte

in the event the other party fails to present its

case on the established hearing date;

2. if the assigned arbitrator is unable to provide a

hearing date within the time set forth above, a

new arbitrator will be promptly assigned; and

3. after conducting the hearing, the assigned

arbitrator shall be responsible for scheduling

closure of the record and issuing a decision

not later than sixty (60) days after the hearing

is concluded.

Section 7

A. 1. To the extent not prohibited by law, the

Employer will provide the Union with copies

of adverse action proposal and decision

letters, simultaneously with their issuance to

employees. One (1) copy shall be provided to

the Chapter ofce that represents the affected

employee and one (1) copy shall be provided

to the servicing NTEU National Field Ofce.

It shall be the responsibility of both the local

Union ofce and the NTEU National Field

Ofce to maintain this information for their use

in grievances and arbitrations and all other

representative matters.

2. The letters referenced in this Section and the

case data provided in subsection 7B will be

coded with the same case number in order

for the Union to cross-reference the data.

The Employer will sanitize documents in

compliance with applicable laws, rules and

regulations, and not over-sanitize so as to

cause the information to be unusable.

3. Where the Union has provided the Agency

with a signed designation of representation,

the Employer will provide an unsanitized copy

of the decision letter to the Chapter on the

same day that it is provided to the employee.

4. The Employer agrees that it will not affect

discipline until it has complied with subsection

5A of this Article.

B. The Employer will, to the extent not prohibited

by law, provide National NTEU with a semi-

annual report showing disciplinary, adverse, and

unacceptable performance actions. This data

le will include all information from ALERTS not

prohibited from disclosure in accordance with

governing statutes. This data le will be forwarded

electronically.

C. Information provided by the Employer pursuant

to this Section need not be provided again to any

NTEU Chapter, ofce, or representative pursuant

to any statutory or contractual request.

Section 8

At the time the Employer issues its proposal letter and

its decision letter to an employee, it shall include a letter

written by the Union which outlines the employee’s

right to representation, and his or her appeal rights.

Failure to include such a letter shall be grievable but

shall not constitute a basis for overturning the adverse

action.

Section 9

The Employer has determined that the Guide for

Penalty Determinations is a guide, and that supervisors

are responsible for determining the type of penalty to

initiate for alleged conduct violations.

Article 40

Section 1

A. An action based on unacceptable performance,

for the purpose of this Article, is dened as the

reduction in grade or removal of an employee

whose performance fails to meet established

performance standards in one or more critical job

elements of the employee’s position.

B. This Article is intended to be applied consistent

with 5 U.S.C. §§ 4303 and 432, and applicable

case law. This Article does not apply to adverse

actions brought under Article 39 of this Agreement.

However, nothing prohibits the Employer from

Unacceptable Performance

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 40

bringing a performance based action under Article

39.

C. This Article applies only to bargaining unit

employees who have completed their probationary

or trial period, except to the extent prohibited by

law.

D. No bargaining unit employee will be the subject

of an action based on unacceptable performance

unless that employee’s performance fails to meet

established performance standards in one or more

critical job elements of the employee’s position after

having been afforded an adequate opportunity to

demonstrate acceptable performance.

E. 1. If at any time during the performance appraisal

cycle an employee’s performance is determined

to be unacceptable in one or more critical

job elements, the Employer will: (i) notify the

employee of the critical job element(s) for which

performance is unacceptable; and (ii) issue a

written improvement plan to the employee in

accordance with Section 2A below.

2. To avoid a reduction in grade or removal, the

employee must meet and sustain at an acceptable

level, the performance standard(s) for the critical

job element(s) at issue.

F. A meeting between an employee and the

supervisor or other line management ofcial

during which the principal topic of discussion is

action or potential action based on unacceptable

performance will entitle the employee involved to

request to be accompanied by the Union steward

during such meeting. If such a request is made,

the supervisor or other line management ofcial

will honor the request.

G. Any action based on unacceptable performance

will be fair, equitable, and administered as timely

as possible.

Section 2

A. Prior to issuing a notice of proposed action based

on unacceptable performance, the Employer will

issue a written performance improvement plan

(PIP) to the employee. The PIP must contain the

following:

1. an identication of the critical job elements

and performance standards for which

performance is unacceptable, including

supporting examples;

2. advice as to what the employee must do to

bring performance up to an acceptable level;

3. a statement that the employee has a

reasonable period of time (specied in days)

but never less than sixty (60) days in which to

bring performance up to an acceptable level;

and

4. a description of what the Employer will do to

assist the employee to improve the allegedly

unacceptable performance during the

opportunity period.

B. A grievance may not be led on either the

substance or procedural aspects of this notice

until a nal decision is issued.

Section 3

A. In all cases of proposed action based on

unacceptable performance, the employee will

be given written notice of the reasons and

specications of unacceptable performance on

which the proposed action is based thirty (30)

days in advance of the action.

B. The advance written notice proposing either to

remove or downgrade an employee for unacceptable

performance will include:

1. specic instances of unacceptable performance

by the employee on which the proposed action is

based;

2. the critical job element(s) of the employee’s

position involved in each specication of

unacceptable performance;

3. the performance standard(s) of the employee’s

position involved in each specication of

unacceptable performance;

4. a statement of the employee’s right to be

represented by an attorney or representative;

5. a statement of the employee’s right to answer

orally and/or in writing; and

6. a statement of the employee’s right to review

the material relied upon to support the reasons

and specications in the notice.

C. 1. The employee will be given the opportunity,

but will not be obligated to respond orally and/

or in writing prior to a decision on the reasons

and specications, provided that the oral and/

or written reply is received by the Employer

within a reasonable period of time after the

employee’s receipt of the letter of proposed

action. Any request for an oral reply must

be submitted within seven (7) days of the

employee’s receipt of the letter of proposed

action.

2. The Employer agrees that when a record of an

oral/written reply is made, it will always contain

as an attachment all documents submitted

by the employee and his/her representative

as part of that reply. Any documents not

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ARTICLE 40

submitted at the oral reply, but received within

ve (5) workdays of the date of the oral reply,

where practicable, will be included in the reply

record.

D. The Employer has determined that the Employer

representative who hears the oral reply and/or

written reply by the employee and who issues the

nal decision will be different than the Employer

representative who proposed the removal or

downgrade under this Section.

E. If the employee elects to make an oral reply, the

Employer will make a verbatim transcript of the

oral reply and will provide a copy to the employee

or designated Union representative upon request.

Section 4

A. An ofcial who sustains the proposed reasons

against an employee in an action based on

unacceptable performance will set forth ndings

with respect to each reason and specication

against the employee in the nal decision letter.

Such letter will also address factual disputes, if

any, raised by the employee’s reply by stating the

reasons why each factual dispute was rejected.

B. An action to remove or downgrade an employee

based on unacceptable performance must be

supported by substantial evidence.

C. The nal decision in the case of a proposed action

to either remove or downgrade an employee

based on unacceptable performance will be made

no later than thirty (30) days after the expiration of

the advance notice period and will be based only

on those instances of unacceptable performance

by the employee which occurred during the one

(1) year period ending on the date of the advance

notice letter.

D. The nal decision regarding a proposed action

based on unacceptable performance will require

concurrence from an ofcial in a higher position

than the ofcial who proposed the action.

E. Consistent with 5 U.S.C. § 4303(d), if, because

of performance improvement by the employee

during the notice period, the employee is not

reduced in grade or removed, and the employee’s

performance continues to be acceptable for one

(1) year from the date of the advance written

notice letter, any entry or other notation of the

unacceptable performance for which the action

was proposed shall be removed from any Agency

record relating to the employee.

Section 5

A. An employee will, upon request, be furnished

a copy of that portion of all written documents

which contain evidence relied on by the Employer

which forms the basis for the reasons and

specications. In addition, the employee and/or

NTEU may request other information in response

to the proposed action, consistent with appropriate

Statutes (e.g., 5 U.S.C. § 7114(b)(4), 5 U.S.C. §§

552 and 552a).

B. Upon request, an employee, or the Union when

designated by the employee, will be furnished all

written documents pertaining to the unacceptable

performance of the employee that were available

to the proposing ofcial at the time the notice of

proposed action was issued to the employee.

C. If probable cause exists and is demonstrated

to the arbitrator by the Union on appeal that

all information provided for in an investigative

report relating to the specications has not been

furnished by the Employer, upon request of the

arbitrator the report will be furnished for an “in

camera” inspection to be made in conformity

with the Privacy Act (5 U.S.C. § 552a). Material

determined by the arbitrator to be favorable under

the criteria of subsection 5B and not previously

furnished to the Union will be furnished to the

Union.

D. Nothing in this Section is to be construed as a

waiver of the employee’s or Union’s right to request

additional information under other authorities such

as the Freedom of Information Act, Privacy Act, or

Civil Service Reform Act.

Section 6

A. If the Employer’s nal decision is to effect an

action based on unacceptable performance

against a bargaining unit employee, the employee

may appeal the decision to the Merit Systems

Protection Board (MSPB) in accordance with

applicable law, or, with the consent of the Union

to binding arbitration. Under no condition may an

employee appeal an action based on unacceptable

performance to both MSPB and arbitration.

B. The Union must notify the IRS of any appeal to

arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date the employee

receives the nal decision issued by the Employer.

C. If timely notice of appeal is not received, the action

may not be appealed to the arbitration procedure.

D. The standard of proof in any arbitration over this

matter will be substantial evidence. The Employer

will raise no cases against the employee other

than those cited in the notice of proposed action

except to the extent necessary to rebut defenses

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ARTICLE 41

or arguments raised in the employee’s behalf,

such as an argument that the cited cases are but a

small portion of the employee’s total work product

which is otherwise acceptable.

E. In order to expedite resolution of removals and

reductions in grade of three (3) grades or more

which are covered by this Article, the parties agree

to the following procedures for arbitration of such

actions:

1. the parties shall establish a hearing date

so that the hearing will be conducted within

120 days of the effective date of the action;

if the parties are unable to mutually establish

such a date, the assigned arbitrator shall be

empowered and instructed, upon the motion

of either party, to establish a date and conduct

the hearing within the time set forth above;

once established, a hearing date may be

changed only by agreement of the parties

and the arbitrator shall permit either party to

proceed ex parte in the event the other party

fails to present its case on the established

hearing date;

2. if the assigned arbitrator is unable to provide a

hearing date within the time set forth above, a

new arbitrator will be promptly assigned; and

3. the assigned arbitrator shall be responsible for

scheduling closure of the record and issuing a

decision not later than sixty (60) days after the

hearing is concluded.

Section 7

A. To the extent not prohibited by law, the Employer will

provide the Union with copies of all unacceptable

performance action proposal and decision letters,

simultaneously with their issuance to employees.

One (1) copy shall be provided to the impacted

Chapter ofce and one (1) copy shall be provided

to the appropriate NTEU National Field Ofce.

It shall be the responsibility of both the Chapter

and the NTEU National Field Ofce to maintain

this information for their use in grievances and

arbitrations and all other representative matters.

B. The letters referenced in this Article and the case

data will be coded with the same case number in

order for the Union to cross-reference the data. The

Employer will sanitize documents in compliance

with applicable laws, rules and regulations, and

not over-sanitize so as to cause the information to

be unusable.

C. Where the Union has provided the Agency with

a signed designation of representation, the

Employer will provide an unsanitized copy of the

decision letter to the Chapter on the same day that

it is provided to the employee.

D. Information provided by the Employer pursuant

to this Section need not be provided again to any

Union Chapter, ofce, or representative pursuant

to any statutory or contractual request.

Section 8

At the time the Employer issues its proposal letter and

its decision letter to an employee, it shall include a letter

written by the Union which outlines the employee’s

right to representation and his or her appeal rights.

Failure to include such a letter shall be grievable but

shall not constitute a basis for overturning the adverse

action.

Article 41

Procedure

Section 1

A. The Employer and the Union recognize and

endorse the importance of bringing to light and

addressing employee concerns through the

negotiated grievance procedure promptly and,

whenever possible, informally. In this regard, the

parties will ensure that their representatives are

properly authorized to resolve matters raised

under this Article.

B. The purpose of this Article is to provide an orderly

method for the disposition and processing of

grievances brought by employees or by the Union

on behalf of employees.

C. The Union will submit virtually all Contract–related

matters to the negotiated grievance procedure

for nal disposition and will use sparingly unfair

labor practice procedures concerning Contract–

related issues which may occur in the day-to-day

administration of this Agreement

D. The grievance procedures of this Article shall not

apply to the following:

1. any claimed violation of Subchapter III of

Chapter 73 of Title 5 (relating to prohibited

political activities);

2. retirement, life insurance or health insurance;

3. a suspension or removal under Section 7532

of Title 5 (relating to national security matters);

4. any examination, certication, or appointment;

5. the classication of any position that does

not result in the reduction in grade of the

employee;

6. matters already led with the Merit Systems

Protection Board (MSPB) as an adverse action

Employee Grievance and

Local Institutional Grievances

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ARTICLE 41

which are, therefore, statutorily precluded

from duplicate ling under this procedure;

7. matters over which an employee has led a

written complaint of discrimination through the

formal EEO complaint process;

8. the separation of a probationary employee;

9. matters specically excluded by other articles

of this Agreement;

10. non-selection from among a group of properly

ranked and certied candidates consistent

with 5 C.F.R. § 335.103(d); and

11. reprimands received by employees serving a

probationary or trial period.

Section 2

A. Consistent with 5 U.S.C. § 7103(a)(9), the term

“grievance” means any complaint:

1. by an employee concerning any matter relating

to the employment of the employee;

2. by the Union concerning any matter relating to

the employment of any employee; or

3. by an employee or the Union concerning:

(a) the effect or interpretation, or a claim

of a breach, of a collective bargaining

agreement; or

(b) any claimed violation, misinterpretation, or

misapplication of any law, rule, or regulation

affecting conditions of employment.

B. A grievance is also dened as any claimed

violation or misapplication of an Employer policy

that impacts the working conditions of bargaining

unit employees.

C. Grievances led by the NTEU National President

concerning an issue of rights afforded to employees

under this Agreement which otherwise would be

recognized as separate grievances from two (2)

or more Chapters on the same issues will be led

with the IRS Human Capital Ofcer. The parties

will follow the procedures in Article 42, Section 4

for such grievances.

D. This procedure will be the only administrative

procedure available to bargaining unit employees

for the processing and disposition of grievances

as dened in subsections 2A1-3 and 2B, above,

except when the employee has a statutory right

of choice under 5 U.S.C. § 7121, including

adverse actions, actions taken for unacceptable

performance, or EEO complaints. This subsection

will be applied consistent with 5 U.S.C. § 7121.

E. Matters not grievable under this Agreement that

are covered by the Agency grievance procedure

are grievable under that procedure. However,

stewards representing IRS employees under that

procedure may use reasonable time consistent

with law and regulation to represent employees in

that process.

F. Employees who believe they have been illegally

discriminated against on the basis of race, color,

religion, sex, national origin, age, or disability have

the right to raise the matter under the statutory

procedure or the negotiated grievance procedure

of this Agreement, but not both. Employees

will have elected a forum (grievance or EEO

procedure) if a grievance on the matter is reduced

to writing or a formal EEO complaint is led. For

employees who contact an EEO counselor to

raise allegations of discrimination, information

regarding the IRS Equal Employment Opportunity

Alternative Dispute Resolution process may be

found in the “Reference Guide for Employees and

Managers” dated August 14, 2008. The guide is

posted on the Equity, Diversity and Inclusion (EDI)

web site.

Section 3

A. Grievances under this Article may be initiated by

employees in the unit either singly or jointly, or

by the Union on behalf of employees. Grieving

employees will have the right to be accompanied,

represented and advised by the Union steward or

Chief Steward or Chapter President responsible

for representing them at whatever step of the

procedure a grievance is being heard. Union

stewards who le grievances concerning a matter

of personal concern will be represented by a

steward appointed by the Chapter President.

B. Where an employee has initiated a grievance and

does not elect to be represented by the Union, the

Union will have a right to be present at all informal

and formal discussions between the employee

and the Employer concerning the grievance. The

Employer will resolve all grievances presented

under such circumstances consistent with the

terms and conditions of this Agreement. The Union

will be provided with a copy of the Employer’s

response one (1) full workday before it is given to

the grieving employee.

Section 4

Streamlined Grievance Process

A. The parties acknowledge that certain types of

individual grievances must be addressed as quickly

as possible, and they agree to do so according

to a special streamlined grievance and arbitration

procedure. For workplace complaints identied

below, streamlined grievances will be processed in

accordance with the uniform employee grievance

procedure as described in Section 7, except that

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146

ARTICLE 41

such grievances will be initiated at Step 2 of that

procedure. As an exception to subsection 8C,

below (and subject to Article 9, Section 7.B.4),

if an Executive hears the grievance at Step 2,

the grievance meeting will be held face to-face

unless the parties mutually agree to a meeting by

telephone or other electronic means. This process

will be used to consider grievances concerning:

1. outside employment;

2. hours of work (including AWS, credit hours,

religious compensatory time and distribution

of overtime);

3. absence and leave (including AWOL);

4. disputes over the approval of ofcial/bank

time under Article 9;

5. denial of a request for pseudonym;

6. issuance of a leave restriction letter;

7. denial of an NPAA award;

8. non-selection from an Article 13, Section 10

priority consideration certicate;

9. any other matters which the parties mutually

agree upon; and

10. any grievance led on behalf of a campus

employee (except that such grievances shall

not be subject to the Article 43 Streamlined

Arbitration procedure unless specically

referenced above).

Section 5

Mass Grievances

A. Grievances are considered mass grievances

in the event that two (2) or more grieving

employees, within the jurisdiction of one (1)

Chapter, have designated the Union to serve as

their representative on one (1) or more grievances

involving the same facts and the same issues, or

the Union has led one (1) or more grievances on

behalf of two (2) or more employees, within the

jurisdiction of one (1) Chapter, involving the same

facts and the same issues.

B. Time and travel pursuant to Article 9, subsection

7C of this Agreement will be available as follows:

1. If the grievance involves more than one (1) but

less than twenty (20) employees in a Chapter,

three (3) grievants may participate in or attend

the grievance meeting.

2. If the grievance involves twenty (20) or more

employees in a Chapter, four (4) grievants

may participate in or attend the grievance

meeting.

3. The Employer will only reimburse reasonable

travel and per diem for the attendance of one

(1) grievant at the meeting. All other grievants

outside the commuting area of meeting must

participate by telephone or other electronic

means.

C. 1. Mass grievances will be processed in

accordance with the uniform employee

grievance procedure as described in Section

7, except that such grievances will be initiated

at Step 3 of that procedure.

2. The Union is required to provide the names

of all known grievants when it les the mass

grievance.

3. Mass grievances involving employees who

work in one (1) Division or the organizational

equivalent will be led with the rst level

Executive in that Division.

4. Mass grievances involving employees in

more than one (1) Division or organizational

equivalent will be led with the rst level

Executive in either Division. 5. Mass

grievances alleging violations of Article 13

of this Agreement shall be led with the rst

level Executive from the operating unit within

the Business Operating Division (BOD) which

posted the vacancy announcement.

5. The Executive receiving the mass grievance

will hear the grievance or designate a

substitute who has the formal organizational

authority to hear the grievance.

D. 1. Within ten (10) workdays of the meeting, the

Executive or designee shall issue a written

response, or via e-mail if available, to the

appropriate Chapter President.

2. When the Employer responds to a mass

grievance, it will respect the privacy of

employees by placing any details about

individual employees that merit privacy in

responses that are only sent to the individual

employees and his or her representative.

3. The Union must notify the IRS of any appeal

to arbitration led by the Union. Such notice

must be sent to an e-mail address established

by the Employer. The e-mail address will be

provided to the Union at the national level

whenever changed in the future. The Union

must invoke arbitration within thirty (30)

days of the date it receives the nal decision

issued by the Employer. If a nal decision was

not timely rendered, the Union may invoke

arbitration at any time after the date on which

the decision was due and up until thirty (30)

days after the decision is eventually provided.

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ARTICLE 41

Section 6

Local Institutional Grievance Procedure

A. The term “Institutional grievance” means any

complaint by the Union concerning the effect or

interpretation, or a claim of breach of the provisions

of this Agreement relating to the rights and

benets that accrue to the Union as the exclusive

representative of bargaining unit employees.

However, where the grievance is for failure to

invite the Union to a formal meeting, as provided

for in 5 U.S.C. § 7114 or for alleged violations of 5

U.S.C. § 7116(a), (2),(3),(5),(6), (7), the time limits

for ling grievances shall be 180 days.

B. The grievance must be led with the rst-level

executive of the Division or Campus in which the

grievance arose. The Executive may then decide

that the issues(s) could be more appropriately

addressed by a different representative of the

Employer. Any grievance that involves more than

one (1) Division in a particular SCR area must be

led with the SCR with jurisdiction over the area

within which the grievance arose. If the grievance

involves more than one Division or Center in more

than one SCR area, it shall be treated as a national

grievance under Article 42, Section 3.

C. Within ten (10) workdays of the ling of the

grievance, the Employer will meet with the Chapter

President or designee to discuss the grievance.

The management ofcial conducting a local

institutional grievance meeting pursuant to this

Article may elect to hold the meeting by telephone

or other electronic means. If the Employer decides

to hold a local institutional grievance meeting

face-to-face, the Employer will pay the reasonable

travel and per diem expenses for one (1) Union

steward to attend the meeting consistent with

Article 9, subsection 7B2 of this Agreement.

D. Within twenty (20) workdays of the meeting,

the Employer will issue a written response to

the Chapter President. If no meeting is held, a

response is due within twenty (20) workdays of the

submission of the grievance.

E. Mass grievances that also fall under the denition

of institutional grievances may, at the chapter’s

option, be pursued under this Section or Section

5, above. Chapters must specify in writing the

grievance process (i.e., mass, institutional) they

want to use when ling a grievance.

Section 7

A. Except as provided in other provisions of this

Agreement, grievances will not be considered

unless they are led with the Employer within

fteen (15) workdays after the incident which

gives rise to the grievance or within fteen (15)

workdays after the aggrieved became aware of

the matters out of which the grievance arose.

B. The grievance must provide information concerning the

nature of the grievance, the Articles and Sections of the

Agreement that are alleged to have been violated,

and the remedy sought. If the grievance alleges a

violation of law or regulation, the law or regulation

will be identied to the extent possible (e.g., the

“Privacy Act” in lieu of the specic citation). Failure

to cite a specic Agreement provision, regulation,

or statute shall not bar an employee or the Union

from amending the grievance to include such

violations provided the issue has been raised in

the grievance.

C. Performance Appraisal Grievances - Grievances

regarding disputes over any appraisals received

by an employee pursuant to the provisions of

Article 12 of this Agreement will follow a two (2)

step process and be initiated at the second step of

the employee grievance process. The second level

supervisor or designee, who approved the rating

of record, will serve as the Step 2 hearing ofcial.

If the Step 2 management ofcial is an Executive,

there will be no further appeal of the matter under

the grievance procedure. However, the grievant/

Union will only be entitled to one (1) face-to-face

meeting when grieving appraisals. The grievant/

Union will identify in the written grievance whether

that meeting will be at the second or third step.

D. An employee may le a grievance regarding a

dispute over an appraisal in accordance with the

performance appraisal grievance procedures.

Employees may le a grievance over their appraisal

only upon the issuance of that appraisal; however,

if the matter remains unresolved at the conclusion

of the grievance process, the Union may invoke

arbitration at that time, or alternatively, within thirty

(30) days after the employee’s appraisal is used

in an action, but in no case may an employee’s

appraisal be grieved or arbitrated more than once

after its issuance.

E. For grievances alleging discrimination as

described in subsection 2F, above, the time limits

for ling grievances shall be forty-ve (45) days.

This forty-ve (45) day period may be extended

if the employee utilizes alternative dispute

resolution procedures. Any extension of the ling

requirements will be consistent with the procedures

outlined in the alternative dispute resolution

process utilized by the employee. However, the

above procedure will in no way extend the 180-

day requirement provided by regulation.

F. When the employee alleges discrimination under

the negotiated grievance procedure, the

grievance shall specify the specic nature of the

discrimination (for example, race, religion) and the

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

148

ARTICLE 41

facts upon which the allegation is based. Pursuant

to subsection 8B, this information must be raised

no later than the conclusion of the Step 2 meeting.

In cases arising under Articles 38, 39, or 40 in

which discrimination is alleged, this information

should be presented in writing at the oral or

written reply stage, even if no other oral/written

reply is presented, in order for the allegations of

discrimination to be grieved or arbitrated under

the terms of this Agreement. Regardless of the

above, allegations of discrimination must be

described in writing no later than the submission

of the notice invoking arbitration and in all cases

it must be raised within the deadlines provided by

the regulations.

G. Merit Promotion Grievances. Grievances initiated

by a Chapter alleging violations of Article 13 of this

Agreement on behalf of an individual shall be led

with the second level manager (i.e., the Territory

or Department manager) at the operating unit

within the BOD where the vacancy was posted.

Such grievances shall be initiated by the Union at

Step 2.

Section 8

Uniform Employee Grievance Procedure

The parties are encouraged to seek informal resolution

of grievances. Accordingly, such matters may be

brought to the attention of the employee’s supervisor

for informal resolution, before ling a formal grievance.

In the event a formal grievance is led, the parties will

endeavor to resolve the grievance at the lowest level

in the grievance process.

Step 1

A. 1. A grievance is required to be presented

in writing, or via e-mail if available, to the

employee’s immediate supervisor. The

submission of the grievance constitutes notice

that a meeting is requested.

2. One (1) steward, appointed by the Chapter

that led the grievance, may attend Step 1

grievance meetings. No travel and per diem is

authorized for any Step 1 grievance meetings.

The parties may agree that no meeting be

held. If held, the meeting shall take place within

ve (5) workdays of the submission of the

grievance. Where the parties are co-located,

at the option of either party, the meetings may

be held face-to-face; however, no local travel

is authorized for such meetings.

3. The meeting shall include the supervisor or

designee, the employee, the employee’s

Union representative and a Labor Relations

Specialist at the option of the supervisor

conducting the meeting. The meeting is

intended to provide the opportunity for the

employee to present and discuss aspects of

the issues giving rise to his or her grievance

with the supervisor in an attempt to clarify

issues and nd an appropriate resolution.

4. The employee and the Union will be provided with

a written response, or via e-mail if available, to

the grievance within ten (10) workdays of the

close of the meeting, if one is held, or within

ve (5) workdays of the ling of the grievance

if a meeting is not held. Such decision will not

normally exceed two (2) pages in length and

will include the name of the next higher level

supervisor.

Step 2

B. If the issue remains unresolved, the employee

may appeal the grievance to the appropriate

next higher level of management (absent formal

agreement otherwise). The appeal may be made

via e-mail if available. Such notice of appeal will be

timely if made within ten (10) workdays of receipt

by the Union of the decision in Step 1. The appeal

constitutes notice that a meeting is requested.

However, the parties may agree that no meeting

be held. If held, the meeting shall take place within

ten (10) workdays of the notice of appeal.

C. With the exception of subsections 4A and 7C, above,

employee, a designated Union representative and

the next higher–level supervisor or designee will

hold a telephonic meeting or a meeting using

other electronic means. Where the parties are co-

located, at the option of either party, the meetings

may be held face-to-face; however no local travel

is authorized for such meetings. The supervisor

conducting the meeting may elect to invite a Labor

Relations Specialist.

D. The employee and the Union will be provided

with a written response or (via e-mail if available)

to the grievance within ten (10) workdays of the

close of the meeting, if one is held, or within ve

(5) workdays of the appeal if a meeting is not held.

The response will also include the e-mail address

for the Union to notify the IRS of an appeal to

arbitration consistent with Section 9, below, if the

Step 2 hearing ofcial is an Executive.

E. If the Step 2 management ofcial is an Executive,

there will be no further appeal under the grievance

procedure.

Step 3

F. If the issue is not resolved, the employee may

appeal the grievance to the appropriate next higher

level of management absent formal agreement

otherwise). Such appeal must be led in writing,

or via e-mail if available, within ten (10) workdays

of receipt of the Step 2 decision (as noted above, if

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ARTICLE 41

the Step 2 management ofcial was an Executive,

there will be no further appeal under the grievance

procedure and the matter may proceed directly to

arbitration, in accordance with Article 43).

G. The employee, a designated Union representative

and the next higher level of management

representative or designee will meet face–to–face,

unless the parties mutually agree to a telephonic

meeting or a meeting using other electronic

means, within ten (10) workdays of the appeal.

One (1) steward, appointed by the Chapter

that led the grievance, may attend third step

grievance meetings. The Employer will reimburse

travel and per diem for the steward appointed

by the Chapter that led the grievance to attend

the Step 3 grievance meeting. The parties may

also agree that no meeting will be held. One (1)

additional Union representative located in the

commuting area of the meeting may also attend.

Travel and per diem is not authorized for the

second representative. The supervisor conducting

the meeting may elect to invite a Labor Relations

Specialist. For grievances concerning disciplinary

actions, Article 9, Section 7.B.5 controls whether

the grievance is held in person or virtually, and

what travel is authorized.

H. Within ten (10) workdays of the meeting, the

higher level of management representative or

designee, shall issue a written response, or via

e-mail if available, to the Union one (1) day prior to

providing a copy of the response to the employee.

The response will also include the e-mail address

for the Union to notify the IRS of an appeal to

arbitration consistent with Section 9 below. If

the Step 3 meeting cannot be held within thirty

(30) days of the appeal, the Union may invoke

arbitration in accordance with Article 43.

I. The Employer will provide, on a semi-annual

basis, a report to National NTEU on the number of

grievances led for each time period. The report

will show the number of grievances led per third-

line manager and the number settled or withdrawn

at each step of the process.

Section 9

A. 1. The parties will have the obligation of making

a complete record during the steps of the

grievance procedure, including the obligation

to produce witnesses who have information

relevant to the matter at issue. The Union

will be granted access to returns and return

information consistent with I.R.C. § 6103(l)(4)

(A).

2. The parties acknowledge their obligation to

produce witnesses who have information

relevant to the matter at issue. Evidence and

witnesses that are relevant to the resolution

of a grievance may be introduced at any

stage of the grievance or arbitration process.

The Union’s request for the participation of a

witness, who is a bargaining unit employee of

the IRS, will normally be approved consistent

with Article 9.

3. The Union may request the appearance of

witnesses during any step of the grievance

process who are employees of the IRS.

4. The parties agree to exchange information

that is relevant and necessary to understand

the dispute and maximize the potential of

settling the matter. Disputes over access to

information will be determined in accordance

with applicable law, rule or regulation.

5. The Employer will normally inform the Union

within ten (10) days whether information

requested under 5 U.S.C. § 7114(b)(4) will be

supplied. Where the Employer has determined

to supply such information and a grievance

is involved, the Union may either move

forward with the grievance or may request

an extension of time to le or appeal to the

subsequent steps in the grievance process.

B. New issues may not be raised by either party

unless they have been raised at Step 2 of the

grievance procedure provided, however, the

parties may agree to join the new issues with a

grievance in process.

C. Procedural arbitrability issues, such as timeliness

and failure to adequately state a claim, must be

raised by the Employer no later than the last

grievance response. However, if the issue is

whether the matter is substantively arbitrable, that

matter may be raised at any time by the Employer

and the grievance will be amended to include the

issue.

Section 10

A. If the matter is not resolved following the last step

meeting and/or written response, the decision may

be appealed to binding arbitration as provided for

in Article 43.

B. The Union must notify the Employer of any appeal

to arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date it receives the

nal decision issued by the Employer. If a nal

decision was not timely rendered, the Union may

invoke arbitration at any time after the date on

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150

ARTICLE 41

which the decision was due and up until thirty (30)

days after the decision is eventually provided.

Section 11

A. The parties may agree to extend the time limits in

this Article.

B. The parties may agree in writing to waive any step

of this procedure.

C. Responses to grievances shall be served on

the appropriate Union steward or the grievant if

not represented by a steward consistent with

subsection 3B of this Article. Time periods set

forth in this Article shall be computed from the

day after the receipt of a grievance or appeal

by the Employer and the day after the receipt

of a response by the Union. Consistent with

subsection 3B of this Article, the Union steward

shall be provided with a copy of the Employer’s

response one (1) full workday before it is given

to the grieving employee. The response may be

provided via e-mail if available.

D. The Employer will give a substantive response

to each issue raised by the Union in the written

response.

Section 12

Failure on the part of the aggrieved or the Union to

prosecute the grievance at any step of the procedure

will have the effect of nullifying the grievance.

Failure on the part of the Employer to meet any of

the requirements of the procedure will permit the

aggrieved or the Union to move to the next step.

Section 13

A. Grievance meetings will be scheduled at a time

agreeable to the Union and the Employer. In

the absence of agreement, the meeting will be

scheduled during the grievant’s normal tour of duty.

Under circumstances where the meeting cannot

be scheduled during the representative’s normal

tour of duty, and the representative is not eligible

for credit hours under Article 9, the Employer has

determined that the representative’s tour of duty

will be changed to meet this representational

need consistent with agreements regarding tours

of duty.

B. The location of grievance meetings will be mutually

determined by the Employer and the Union. If the

parties cannot agree, the meeting will be held

at the post-of-duty of the grievant or other site

chosen by the Employer.

Section 14

Where the steward is processing one (1) of his or her

rst three (3) grievances, the Union may have one (1)

additional steward attend on ofcial time under Article

Section 15

A. 1. Where the Union believes that a personnel

action involves an alleged prohibited personnel

practice as dened by 5 U.S.C. § 2302, the

Union will raise that matter in the grievance,

reply, or arbitration invocation as appropriate.

Where there is a proposed personnel action

that the Union believes involves an alleged

prohibited personnel practice, the Union shall

le a written statement with the deciding ofcial

for the proposed action, which shall contain

the same information as a grievance. Once

raised, the Union may petition an arbitrator for

a stay of the action.

2. The parties will create two (2) arbitrators

panels. There will be at least three (3)

arbitrators on each panel. One (1) panel will

be for cases arising from ofces west of the

Mississippi, the other panel will be for cases

arising from ofces east of the Mississippi.

These arbitrators will hear all stay cases in

their geographic areas for the duration of this

Contract.

B. The petition for a stay must contain the following:

1. a chronology of the facts including a description

of the alleged prohibited personnel practices

involved and the personnel action or actions

that the Agency has taken or intends to take

which form the basis for the petition;

2. evidence and/or argument showing that the

action taken or threatened is a personnel

action, that the action taken or threatened

was based on a prohibited personnel practice,

and that there is a substantial likelihood that

the grievant will prevail on the merits of the

appeal;

3. documentary evidence that supports the stay

request; and

4. a specic request for remedies.

C. The petition for a stay must be led with the

selected arbitrator and the appropriate servicing

General Legal Services ofce, which will be

identied in the deciding ofcial’s response.

Filings may be made by personal delivery, FAX,

mail or by commercial overnight delivery, or e-mail

with voice mail or telephonic conrmation.

D. The arbitrator will have jurisdiction over the case

forty-eight (48) hours after the Union has served

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ARTICLE 41

the Employer with its petition for a stay. After forty-

eight (48) hours, the arbitrator has the authority

to issue an interim stay, pending a nal decision

on the stay. Any interim stay ordered must be

consistent with the burdens of proof and standards

established by the Merit Systems Protection Board

cases concerning stays. If the arbitrator does not

issue an interim stay, the Employer’s response

must be led within ten (10) days of the expiration

of the forty-eight (48) hour period consistent with

subsection 14E below. If the arbitrator does issue

an interim stay, any request for an extension of

time to le the Employer’s response will be granted

by the arbitrator. The arbitrator will not issue an

interim stay ex-parte but will discuss and accept

any argument or comment via telephone relevant

to an interim stay request.

E. The Employer’s response must be led with the

arbitrator and grievant’s representative within

ten (10) days of the expiration of the forty-eight

(48) hour period. The Employer’s response must

contain the following:

1. evidence and/or argument addressing whether

there is a substantial likelihood that the grievant

will prevail on the merits of the appeal;

2. evidence and or argument addressing whether

the grant of a stay would result in extreme

hardship; and

3. any documentation relevant to the Agency’s

position on these issues.

F. 1. Once under his or her jurisdiction, the arbitrator

may seek a mutually agreed resolution of

the matter or clarify the issues via telephone

prior to issuing a decision on the stay. The

arbitrator must issue a written ruling on the

stay petition within ten (10) days of the receipt

of the Employer’s response. The arbitrator

may only grant a stay consistent with the

burdens of proof and standards established

by the Merit Systems Protection Board in

cases concerning 5 U.S.C. § 1221(c). A stay

must not be granted for any other reason. Any

and all decisions on a petition for a stay are

nal and binding on the parties.

2. A hearing on a petition for a stay may be

held by mutual agreement of the parties or by

order of the arbitrator. Any hearing must be

scheduled and held within thirty (30) days of

the date of the petition requesting a stay. The

arbitrator must issue a written ruling consistent

with subsection 14F1.

3. The arbitrator will be responsible for assessing

any and all costs associated with the petition

for a stay consistent with Article 43, subsection

4A1.

G. Absent mutual agreement, the arbitrator who ruled

on the request for a stay will hear the ultimate

arbitration related to that action, if any. When such

arbitration decisions result in the reversal of the

Agency’s action, based upon a specic nding of

a prohibited personnel practice, the arbitrator has

the authority to issue all legal remedies.

Section 16

Mutual Interest Resolution Procedure

The parties at the national level, at any time during

the term of this Agreement, may agree to engage

in a Mutual Interest Resolution Procedure (MIRP)

which is a means to expedite the resolution of certain

grievances and arbitration cases (e.g., aged) jointly

selected by the parties in a manner which balances the

interests of the Employer, the Union and the impacted

employees. Participation in the MIRP is entirely

voluntary and neither party may grieve the failure

to reach agreement on applying the process to any

grievance or arbitration case. In addition, the process

does not negate the Employer’s authority to hear,

settle, address, or resolve grievance/arbitration cases

pursuant to the terms of this Article. Furthermore, the

process does not circumvent the Union’s rights and

interests as the exclusive bargaining representative

for IRS employees.

A. Site Selection

Upon mutual agreement, the parties at the national

level may apply the MIRP at any location.

B. Panel Selection

The Employer and the local NTEU Chapter may each appoint

up to three (3) local representatives with settlement authority

to serve as panel members. The Employer and National

NTEU have determined that General Legal Services (GLS),

Labor Relations Specialists and NTEU attorneys/Field

Representatives may not serve as panel members.

C. Case Selection

1. The national parties will mutually select

approximately ten (10) to fteen (15) grievance

and/or arbitration cases to resolve. The cases

selected will typically involve matters involving

appraisals, minor discipline, absence and

leave, including AWOL, and hours of work

(e.g., AWS, credit hours, overtime). For

grievances to be included, the matter must

have been processed through at least the

second step of the grievance process. The

parties agree that the process is generally

not appropriate for grievance and arbitration

cases involving sensitive or complex issues,

such as discrimination, adverse actions,

Union rights or contract interpretation issues

that will involve bargaining history testimony.

2. The Employer and local Union representatives

will meet and agree to case selection two (2)

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ARTICLE 41

weeks prior to the Phase 1 meeting. There will

be no information requests. Using Exhibit 41-

1, the parties will exchange written summaries

of each selected case one (1) week prior to the

Phase 1 meeting. In addition to a summary of

each party’s position, Exhibit 41-1 may include

prior settlement offers and explanations of

why they were not accepted, if appropriate.

Exhibit 41-1 will be completed for settlement

purposes only and will not be admissible by

either party in any other proceeding, including

in Phase II of this resolution procedure. No

supporting documentation will be exchanged

since both parties are expected to possess

case les.

D. Phase I

1. The Phase I meeting will address and attempt

to resolve the selected cases over a two (2) day

period. This period may be extended subject

to agreement by both parties. Management

and Union ofcials will be empowered to

reach resolution. To facilitate the process,

the Employer and National NTEU, at each

party’s own expense, may have one (1)

representative present at Phase I meetings.

2. Primarily to respond to Union questions

regarding a proposed settlement and at the

option of the Union, the grievant or grievants

in the case of a mass grievance, may attend

the Phase I meeting in person, if located in

the commuting area of the meeting, or by

telephone or other electronic means if located

outside the commuting area of the meeting.

If the grievance selected is a mass grievance

as dened by Section 5, then the provisions

in subsection 5A will apply to determine the

number of grievants who may attend the

Phase I meeting and the Phase II arbitration.

3. To promote the mutually desired goal of

resolving cases, the Employer and local NTEU

at a particular site will receive four (4) hours of

joint Interest-Based Negotiation (IBN) training

the rst time this resolution procedure is

utilized at that site. In the event that the MIRP

is utilized at a particular site more than once,

the parties may mutually agree to participate

in subsequent IBN training. The parties

will request that the Federal Mediation and

Conciliation Service (FMCS) conduct training

on the rst day of the Phase I meetings. If

available, the FMCS representative may

facilitate initial settlement discussions in

order to apply what was learned in training to

specic cases.

4. To ensure closure and once agreement is

reached on a case, the agreement will be

immediately reduced to writing and signed by

both parties. A settlement template, Exhibit

41-2, is provided for this purpose. The parties

may agree to modify the template based on

the circumstances of the case being settled.

5. In the event that any case is not settled, Phase

II (Arbitration) will be initiated. Arbitration will

be held as soon as possible, but no later than

ninety (90) days from the completion of the

Phase I meetings.

E. Phase II

1. All cases not resolved in Phase I will be heard

by an arbitrator who will be selected from the

appropriate regional panel and agreed to by

NTEU and GLS. The arbitrator must be fully

apprised of the MIRP process, including

Phase II hearing procedures. The grievant(s)

must be afforded the opportunity to be present

(if co-located within the commuting area of the

Phase II arbitration hearing or by telephone

if outside the commuting area) for Phase II.

NTEU and GLS attorneys will both be provided

up to one (1) hour to present the facts and

their respective arguments. Subject to the one

(1) hour limitation, exhibits may be introduced

and/or witnesses may be called by either

party. The arbitrator will be allowed up to one

(1) hour to ask questions, attempt to mediate

a settlement, and, absent settlement, issue a

bench ruling. There will be no transcript of the

Phase II process.

2. If an agreement is reached with the assistance

of the arbitrator, the material terms will be

reduced to writing immediately and signed

using the settlement template, Exhibit 41-2.

The parties may agree to modify the template

based on the circumstances of the case being

settled.

3. If agreement cannot be reached, the arbitrator

will issue a bench ruling which will be reduced

to writing. The bench decision will include

language that the parties are responsible

for their own costs and attorney’s fees, the

arbitrator’s fees will be split between the

parties 50/50 and that the decision is non-

precedential.

4. The decision by the arbitrator may be appealed to

the FLRA by either party if an assertion is made that

the decision violates law or regulation.

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ARTICLE 42

Article 42

Section 1

Purpose

The purpose of this Article is to establish an orderly and

uniform procedure for the processing and disposition

of national institutional grievances stemming from

application of this Agreement. Local institutional

grievances are covered in Article 41.

Section 2

Denitions and General Provisions for National

Institutional Grievances

A. “Institutional grievance” means any complaint by

the Union concerning the effect or interpretation,

or a claim of breach of the provisions of this

Agreement relating to the rights and benets that

accrue to the Union as the exclusive representative

of bargaining unit employees. Grievances on behalf

of employees, or that relate to the employment of

employees, or that concern any claimed violation,

misinterpretation, or misapplication of any law, rule

or regulation affecting conditions of employment

of employees are not institutional grievances

within the meaning of this procedure unless the

provisions of subsection 3A2 apply.

B. Grievances must be in writing, signed by the

National President or appropriate Chapter

President or designee, and led with the Employer

within fteen (15) workdays of the incident that

gives rise to the grievance, or within fteen (15)

workdays from the time the Union learned, or

should have learned, of the matter out of which the

grievance arose. However, where the grievance is

for failure to invite the Union to a formal meeting,

as provided for in 5 U.S.C. § 7114 or for alleged

violations of 5 U.S.C. §§ 7116(a)(2),(3),(5),(6),

and/or (7), the time limits for ling grievances shall

be 180 days.

C. A grievance must provide information concerning

the nature of the grievance, the Articles and

Sections of this Agreement that are alleged to have

been violated, the remedy sought and present

sufcient information to explain the allegations. If

a grievance alleges a violation of law or regulation,

the law or regulation will be specically identied.

D. The time limits specied for each step of this

procedure shall be computed from the day after

the receipt of a grievance or an appeal by the

Employer and from the day after the receipt of a

response by the Union.

E. Time limits may be extended and the grievance

meeting may be waived, by written agreement of

the Employer and the Union.

F. Failure by the Union to comply with the provisions

of this procedure will have the effect of nullifying

the grievance for lack of prosecution. Failure by

the Employer to comply with the provisions of

this procedure will have the effect of raising the

grievance to arbitration.

Section 3

National Union Institutional Grievance Procedure

A. The Union’s National President may le grievances

as provided in this Section. For purposes of this

Section only, the term “grievance” means:

1. an institutional grievance as dened in subsection

2A of this Article; or

2. a grievance concerning an issue of rights

afforded to employees under this Agreement

which otherwise would be recognized as

separate grievances from two (2) or more

Chapters over the same issue(s).

B. Such grievances must be in writing and led

with the Human Capital Ofcer within fteen (15)

workdays of the date the Union became aware,

or should have become aware, of the issue

grieved. Upon presentation of a proper and timely

grievance under this Section, any grievance(s)

on the same issue shall be held in abeyance.

Attendance at meetings provided herein shall be

limited to the parties’ representatives.

C. Within twenty (20) workdays of the ling of

the grievance, a meeting will be held between

representatives of the parties. The meeting will

be held by telephone or other electronic means

unless mutually agreed otherwise.

D. Within twenty (20) workdays of the meeting, the

Employer will issue a written decision on the

grievance. If no step meeting is held, the employer

will issue its a response within thirty (30) workdays

of submission of the grievance.

E. Two (2) stewards may participate in the meeting

with the Employer under subsection 4C, above, on

ofcial time.

F. If the parties schedule an arbitration hearing,

the Employer may request a review/resolution

meeting. If requested, the national parties will

meet within ten (10) workdays of the request to

ensure that all of the violations alleged in the

grievance have been adequately identied and to

seek resolution of the matter prior to the arbitration

hearing. This meeting will not delay the arbitration

hearing unless mutually agreed by the parties.

Section 4

Union Invoked Arbitration

A. If the matter is not resolved following the meeting

and/or written response in Section 3 or Section 4,

National Institutional

Grievance Procedure

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ARTICLE 43

above, the Union may invoke arbitration, including

expedited or streamlined arbitration.

B. The Union must notify the IRS of any appeal to

arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date it receives the

nal decision issued by the Employer. If a nal

decision was not timely rendered, the Union may

invoke arbitration at any time after the date on

which the decision was due and up until thirty (30)

days after the decision is eventually provided.

C. Arbitration of grievances led under this Article shall

be conducted in accordance with the applicable

provisions of Article 43 of this Agreement.

D. Where the National President of the Union

chooses to le a grievance, and that grievance

involves an allegation of an unfair labor practice

or a prohibited personnel action, the Union may

invoke arbitration at the time it les the grievance

and have the case assigned to an arbitrator.

Absent mutual agreement, neither party may

contact an arbitrator before the time the grievance

response is given or otherwise due, whichever is

earlier. After that time, either party may contact the

arbitrator. The party making the contact will notify

the other via e-mail prior to unilaterally contacting

the arbitrator and the parties will attempt to

schedule the hearing once either is offered dates

by the arbitrator. If they cannot reach agreement

within ve (5) days after the rst contact with

the arbitrator, the arbitrator will impose a date

unilaterally if either requests. The arbitrator shall

impose a date no sooner than forty-ve (45) days

from the date the grievance response was given or

due no later than seventy-ve (75) days from that

date, unless the arbitrator believes that despite

the parties’ agreement to expedite decisions on

these matters, management needs more time to

fairly present its case.

Section 5

Grievability, Arbitrability and New Issues

Except for questions of grievability or arbitrability, new

issues not raised by either the Employer or the Union

during the grievance procedure may not be raised at

arbitration except by written agreement of the parties.

Procedural arbitrability issues, such as timeliness and

failure to adequately state a claim, must be raised

by the Employer no later than the last grievance

response. However, if the issue is whether the matter

is substantively arbitrable, that matter may be raised

at any time by the Employer and the grievance will be

amended to include the issue.

Section 6

Record, Evidence and Witnesses

A. The parties will have the obligation of making a

complete record during the grievance procedure,

including the obligation to produce witnesses who

have information relevant to the matter at issue.

B. The Parties acknowledge their obligation to

produce witnesses who have information relevant

to the matter at issue. Evidence and witnesses

that are relevant to the resolution of a grievance

may be introduced during the grievance or

arbitration process. The Union’s request for the

appearance of witnesses, who are bargaining unit

employees of the IRS, will normally be approved.

The Employer and its agents or representatives

will not interfere with, intimidate, or retaliate

against any employee who appears as a witness

at a grievance or arbitration hearing.

Article 43

Section 1

A. Matters not settled in the grievance procedure, or

that may otherwise be appealed to arbitration, will

be arbitrated pursuant to the terms of this Article.

B. There are three (3) arbitration procedures:

1. Conventional arbitration - used when a matter

is not identied as one which is to be arbitrated

by means of expedited or streamlined procedures;

2. Expedited arbitration - used for the following

matters provided that the grievance does

not allege discrimination based on race,

color, sex, national origin, religion, age, or

physical or mental handicap; retaliation for

whistleblowing; anti-union animus; or an unfair

labor practice; and provided that the dispute

does not involve questions of bargaining

history:

(a) suspensions of fourteen (14) days or

less;

(b) written reprimands;

writing;

(d) dues withholding;

(e) improper maintenance of personnel

records; (f) reassignments/realignments

in violation of Article 15 of this

Agreement;

(f) bulletin board postings or electronic

communications;

Arbitration

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 43

(g) literature distribution;

(h) performance appraisals, including

challenges to the accuracy of the

information contained in the underlying

performance databases;

(i) ranking panel/ofcial evaluations;

(j) release/recall appraisals; and

(k) violations of an alternative discipline

agreement, per Article 38, Section 2H9

of this Agreement.

3. Streamlined arbitration is used for the following

matters, provided the matter does not allege

discrimination based on race, color, sex,

national origin, religion, age, or physical or

mental handicap; retaliation for whistleblowing

activities; anti-union animus; or an unfair labor

practice; and provided the matter does not

involve questions of bargaining history:

(a) absence and leave (including AWOL);

(b) disputes over the approval of ofcial/

bank time under Article 9;

religious compensatory time, and distribution

of overtime);

(d) outside employment requests;

(e) denial of a request for a pseudonym;

(f) issuance of a leave restriction letter; and

(g) any other matters which the parties

mutually agree upon.

Section 2

A. The arbitration procedures shall be supported by

an appropriate number of geographic panels and

a National Panel of arbitrators as determined by

the parties at the national level. Arbitrators’ names

will be placed alphabetically on each list.

B. 1. Each party may strike up to one (1) arbitrator

from the National Panel every two (2) years

during the term of this Agreement by giving

notice to the other party.

2. Each party may strike up to one (1) arbitrator

from each geographic panel during each

calendar year by giving notice to the other

party.

3. Upon receipt of notice by the other party

regarding an arbitrator struck from the national

or geographic panel, no further cases will be

assigned to that arbitrator, but the arbitrator

will hear and decide any cases already

assigned. The arbitrator will be notied only

after all cases already assigned to him or her

have been decided or otherwise resolved.

C. In replacing arbitrators or otherwise lling

vacancies, the parties will request three (3) names,

within the region, from the Federal Mediation and

Conciliation Service (FMCS) for each vacancy.

Each party may add two (2) names to the list

for each vacancy. This will be done through the

FMCS so that the names each party submits

are not known to the other party. The parties

will then alternately strike names from each list

until the requisite number of names remains to

ll the vacancies. The parties will alternate who

makes the rst strike for each geographic panel

vacancy. In the absence of agreement between

the representatives of the parties, the Union

will strike rst when lling a vacancy after the

implementation date of this Agreement and the

Employer will strike rst when the next vacancy is

lled, and so forth.

D. Cases will be assigned to arbitrators on each

panel by invocation date. Case assignments

will be made by telephone contact between the

designated case assignment representatives of

the parties. Hearing dates will then be scheduled

by telephone contact between the designated

hearing representatives of the parties.

Section 3

A. Arbitration will be invoked within thirty (30) days of

receipt by the Union of the nal decision rendered

by the Employer consistent with subsection 3B

below.

B. The Union must notify the IRS of any appeal to

arbitration led by the Union. Such notice must

be sent to an e-mail address established by the

Employer. The e-mail address will be provided to

the Union at the national level whenever changed

in the future. The Union must invoke arbitration

within thirty (30) days of the date it receives the

nal decision issued by the Employer. If a nal

decision was not timely rendered, the Union may

invoke arbitration at any time after the date on

which the decision was due and up until thirty (30)

days after the decision is eventually provided.

Section 4

A. The following procedures apply to all arbitrations:

1. The parties will each pay one-half (1/2) of the

regular fees and expenses including travel

expenses of the arbitrator hearing a case

unless the grievant substantially prevails as

determined by the arbitrator. In such cases,

the Employer shall pay seventy-ve percent

(75%) of the regular fees and expenses

including travel expenses of the arbitrator

hearing the case. However, for cases heard

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ARTICLE 43

by the National Panel, the parties will equally

share all expenses incurred by the arbitrator.

2. Arbitration hearings will be held on the

Employer’s premises at the appellant’s or

grievant’s post-of duty (POD) when practicable

or at any site agreed to by the parties.

3. Consistent with the right to assign work, the

grievant, the grievant’s representative and

all bargaining unit employees who are called

as witnesses will be excused from duty to

participate in the arbitration proceedings

without loss of pay or charge to annual leave.

However, in the event the grievance was

processed through the grievance procedure

in accordance with Article 41, Section 5, the

number of grievants who will be excused

from duty to participate in the arbitration

proceedings will be the same as the number

in Article 41, subsection 5B.

4. It shall be the sole discretion of the arbitrator

to determine who may testify.

5. Except in emergency situations, the arbitrator

will not have the authority to keep the record

open in order to hear testimony of additional

witnesses. Each party has the responsibility

and obligation to produce, its witnesses on

the day of the hearing. For purposes of this

Article, emergency has the same denition it

has in 5 U.S.C. § 7106.

6. The arbitrator shall have the authority to

make all arbitrability and/or grievability

determinations. The arbitrator shall make

grievability and/or arbitrability determinations

prior to addressing the merits of the original

grievance.

7. Procedural arbitrability issues, such as timeliness

and failure to adequately state a claim, must

be raised by the Employer no later than the

last grievance response. However, if the

issue is whether the matter is substantively

arbitrable, that matter may be raised at any

time by the Employer and the grievance will

be amended to include the issue.

8. The arbitrator’s decision shall be nal, binding

and, except for expedited or streamlined

awards, precedential, and the arbitrator shall

possess the authority to make an aggrieved

employee whole to the extent such remedy is

not limited by law, including the authority to

award back pay and interest in accordance

with 5 C.F.R. Part 550, Subpart H (Back Pay),

reinstatement, retroactive promotion where

appropriate, and to issue an order to expunge

the record of all references to a disciplinary,

adverse, or unacceptable performance

action, if appropriate. For the purposes

of this Agreement, “precedential” means

an interpretation of this Agreement that is

binding on the bargaining unit to the extent

not contrary to law and the interpretation may

be given due weight by an arbitrator hearing

subsequent related matters.

9. Consistent with Article 2 of this Agreement,

arbitrators must follow laws, binding Government-

wide regulations, and applicable precedents.

10. The arbitrator will set the date of the hearing

with the concurrence of the representatives

of the parties. Once that date has been

established, a party may unilaterally request

that the arbitrator postpone, delay or

reschedule the hearing. If the arbitrator elects

to do so, the requesting party shall pay any

and all fees. The hearing will normally begin

at 8:30 a.m. and end at 5:00 p.m., unless

mutually agreed otherwise.

11. (a) With the exception of Article 42, subsection

5D, if after thirty (30) days of invocation,

the parties are unable to agree to a

hearing date, either party may contact the

arbitrator who is required to select the

hearing date. That date will be no sooner

than forty-ve (45) days and not later than

seventy-ve (75) days from the date the

arbitrator is contacted. If the arbitrator

cannot provide such a date, either party

will have the option of reassigning the

case to the next arbitrator in the rotation.

(b) Cases for which the Union fails to contact

both the assigned arbitrator and the

designated hearing representative of the

Employer within six (6) months of the

invocation date to schedule a hearing

will be considered withdrawn. The six (6)

month time frame may only be extended

by mutual agreement of the national

parties.

12. In any grievance where the parties mutually

agree to postpone, delay, and/or cancel an

arbitration proceeding, they will equally share

the cost of any fees being charged by the

arbitrator and/ or court reporter. The fact that

one party has no objection to the request of

the other party for postponement, delay, or

cancellation of the arbitration hearing will not

absolve the requesting party from the paying

of all the fees being charged.

13. In any grievance where the parties settle the

matter prior to an arbitration hearing and there

are fees being charged due to the cancellation

of the hearing, both parties will equally share

the cost of any fees being charged unless the

parties agree otherwise.

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ARTICLE 43

14. The strict rules of evidence are not applicable,

and the hearing shall be informal.

15. The parties have the right to present and

cross examine witnesses and issue opening

and closing statements.

16. The arbitrator may exclude testimony or evidence

which is determined to be irrelevant or unduly

repetitious.

17. Testimony shall be under oath or afrmation.

18. The arbitrator will have no authority to add

to, subtract from, alter, amend, or modify any

provision of this Agreement, or impose on

either the Employer or the Union any limitation

or obligation not specically provided for

under the terms of this Agreement. The

parties reserve the right to take exceptions

to any award to the Federal Labor Relations

Authority. Awards may not include the

assessment of expenses against either party

other than as specied to in this Agreement.

19. The arbitrator may draw an appropriate

inference when either party fails to present

facts or witnesses that the arbitrator deems

necessary and relevant. If information was

requested under the Contract or Statute as part

of the grievance, but the information was not

provided, the failure to provide the requested

information will be joined as an issue in the

arbitration case. The Union may ask the

arbitrator to address the issue before the

hearing or as part of the arbitration decision,

unless the Union has previously led a ULP

over the failure to provide the information.

However, nothing in this Article entitles either

party to discovery, unless such discovery is

authorized by law (excluding FOIA requests).

20. The Employer will make employees available

as witnesses when requested by the

Union. If the Employer determines it is not

administratively practicable to comply with the

Union’s request, and the arbitrator determines

the employee’s testimony is relevant, then

the hearing may be postponed. However,

the Union may agree to submit an afdavit in

place of the direct testimony of the employee.

21. Bargaining history may not be used in an

arbitration hearing unless the party proposing

to use it has notied the other in writing at

least thirty(30) days prior to the hearing. If a

party gives notice of intent to use bargaining

history, the other party may use it without

providing notice. The parties should attempt

to stipulate the bargaining history of each

side and bargaining history testimony may be

provided via the telephone.

22. Upon the request of either party, the parties’

representatives shall meet face-to-face or

by telephone no later than ve (5) workdays

before the date of the arbitration hearing

to clarify the issues involved in the case,

to discuss their proposed witnesses and

the potential testimony and to discuss any

exhibits they intend to introduce during the

hearing. If either party intends to introduce an

expert witness report during the hearing, such

report must be provided to the opposing party

no later than fteen (15) days in advance of

the hearing.

23. Grievances over the same issue, heard by

the same Executive and involving the same

issues which are pending when grievances

are assigned to arbitrators, shall be assigned

to the same arbitrator.

B. The following procedures apply to conventional

arbitration cases only:

1. Transcripts will be used in conventional

arbitration cases unless the parties mutually

agree otherwise. The transcript will be made

by an authorized court reporter. The arbitrator

and each of the parties will be provided with a

copy. All costs of the transcript will be paid by

the Employer.

2. Post hearing briefs may be submitted.

C. The following procedures apply to expedited

arbitration only:

1. expedited cases will be heard by the same

arbitrators who hear conventional cases;

2. arbitrators are encouraged to try to mediate a

settlement providing it does not delay closure

of the case; decisions on cases shall be

issued within thirty (30) days of the close of

the hearing; the decisions shall not exceed

four (4) pages;

3. there will be no transcript;

4. neither party may le written post hearing

briefs;

5. either party has the right to submit actual copies

of applicable case law, for example, copies

of Employer-Union arbitration decisions, and

relevant court decisions, up to the close of the

hearing; and

6. bargaining history testimony may not be

introduced except by agreement of the parties.

D. The following procedures apply to streamlined

arbitration only:

1. hearings will be conducted by telephone,

unless the parties agree otherwise, and will

include mediation/arbitration techniques. The

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ARTICLE 44

arbitrator will issue bench decisions, to be

conrmed in writing with a summary which

generally should be no more than two (2)

pages in length.

2. where the facts are not in dispute, the parties

may mutually agree to submit written briefs in

lieu of a hearing;

3. there will be no transcript;

4. neither party may le written post hearing

briefs;

5. either party has the right to submit actual copies

of applicable case law, for example, copies

of Employer-Union arbitration decisions, and

relevant court decisions, up to the close of the

hearing; and

6. bargaining history testimony may not be

introduced except by agreement of the parties.

E. In situations where the employee or the Union has

requested a copy of an employee’s OPF and it is

not provided prior to the time arbitration is invoked,

the Employer will pay for any fees assessed by an

arbitrator for cancellation of the arbitration when

the le is provided after the invocation and the

Union thereupon withdraws its invocation because

of the new information.

Section 5

A. The arbitrator shall hold the hearing notwithstanding

that one party refuses to attend the arbitration. The

rst issue to be addressed shall be the question of

whether the case is properly before the arbitrator.

If the case is proper, the grievance will be heard on

the merits. Copies of any transcripts, briefs, and

decisions will be served on the other party. The

party going forward will notify the other party of its

intent, listing the date and location of the hearing.

B. Any written decision by the arbitrator will be

provided to the designated representatives of the

parties in both paper and electronic forms.

Section 6

In any case where an arbitrator modies an award

pursuant to a request for reconsideration made by

the Ofce of Personnel Management (OPM), the

parties will share equally the additional fees of such

reconsideration. In cases where OPM does not nally

prevail, the Employer will assume full responsibility for

the additional fees of the arbitrator.

Section 7

In cases where an arbitration decision has been

modied or rejected by a reviewing body solely

because the remedy was ruled illegal, the case will be

remanded to the arbitrator by the parties to fashion a

new remedy if appropriate.

Article 44

Section 1

Reasonable attorney’s fees will be provided to

employees (the Union) who suffer unwarranted and

unjust personnel actions which result in the withdrawal

or reduction of all or part of the employee’s pay,

allowances, or differentials; if the employee (the Union)

is the prevailing party and the arbitrator determines

that payment of attorney’s fees is warranted in the

interest of justice, including any case in which a

prohibited personnel practice was engaged in by the

Employer or any case in which the Employer’s action

was clearly without merit, and is otherwise consistent

with applicable law.

Section 2

Upon issuance of an award, the arbitrator shall retain

jurisdiction to determine the entitlement to attorney

fees, if any. The Union may request attorney’s fees

within twenty (20) days of the date the award is nal and

all appeals have been exhausted. Such a request shall

be accompanied by documentation, legal argument

and citation sufcient to enable the arbitrator to decide.

The Union’s request shall be simultaneously served

on the Employer. Within twenty (20) days of receipt

of the Union’s request, the Employer shall submit its

response. Such response shall be accompanied by

sufcient documentation, legal argument and citation.

The Employer’s response shall be simultaneously

served on the Union. The arbitrator shall decide

whether to accept further rebuttal briefs.

Section 3

The arbitrator’s award, which shall be nal and binding,

shall be issued within thirty (30) days of receipt of the

Employer’s response. If attorney’s fees are granted

or denied, in whole or in part, the award shall contain

a detailed explanation of why fees were granted or

denied as well as the hours and rates allowed. All

charges of the arbitrator in resolving this matter will be

shared equally by the parties.

Article 45

Section 1

Composition and Operation of DEEO Advisory

Committees

A. The Employer and the Union reafrm their

commitment to the principles of diversity and

equal employment opportunity and will promote

and support a positive program which has as its

objective the realization of the commitment. To

Attorney’s Fees

Diversity and Equal

Employment Opportunity

Advisory Committees

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ARTICLE 45

that end, the parties hereby seek to reemphasize

the critical role of managers, employees and the

Union at the national and local levels.

B. 1. The Employer will maintain Diversity and Equal

Employment Opportunity (DEEO) Advisory

Committees consistent with Exhibits 46-1 and

46-2 of this Agreement. The committees may

meet up to four (4) times per year.

2. The Employer will also maintain DEEO

Advisory Committees in the four (4) Operating

Divisions

and the Information Technology (IT) Division.

Other DEEO Advisory Committees, at the

Division level as dened in Article 1, subsection

3A may be established by mutual agreement

of the parties.

C. The composition of each DEEO Advisory Committee

will be determined jointly by the Employer and

the Union, with the exception of the committees

established consistent with subsection 1B1 above.

Absent agreement otherwise, the composition

and ground rules should conform to past practice.

Where the composition is revised, one half (1/2)

of the committee will be members selected by

the Union, and one half (1/2) will be selected by

the Employer. The Union will be allowed at least

one (1) representative from each Chapter having

representational jurisdiction in the geographic area

covered by the advisory committee (absent mutual

agreement otherwise).

D. If the Employer decides to establish other

permanent DEEO Advisory Committees, and

such committees are to include bargaining unit

employees, the Union shall have the right to appoint

one-half (1/2) the membership of the committee(s).

Notwithstanding the above, the Employer will

continue to designate individual employees or

groups of employees to perform functions such

as the planning and conduct of Federal Women’s

Program, Black Heritage, and Native American

observances. Consistent with workload needs,

the Employer will approve a reasonable amount

of ofcial time for the committee to conduct its

business.

E. The tenure of ofce of members of the committee

will be two (2) years. Such two (2) year terms will

be calculated from the date of each member’s

appointment and shall not be affected by the

renegotiation of the Agreement. Members may be

reappointed to serve additional terms.

F. During the rst year of the committee’s life, the

Union will select the chairperson from among

its members, and the Employer will select the

vice-chairperson. During the second year of the

committee’s life, the Union will select the vice-

chairperson and the Employer will select the

chairperson. The parties will rotate the selection

of chairperson and vice chairperson in subsequent

years.

G. DEEO Advisory Committees established under this

Section are to be only advisory and consultative

in nature. Specically, they exist to serve the EEO

and diversity interests of both the Employer and

the workforce by functioning as a continuing link of

communication on matters of an EEO nature.

H. Operations and functions of DEEO Advisory

Committees typically should consist of:

1. identifying and bringing to the attention of local

management any trends, problems, issues, or

circumstances of an EEO nature;

2. focusing the attention of the Employer on

specic personnel management practices or

problems of a EEO nature which are producing

or could produce dissension and dissatisfaction

among employees (for example, merit

promotion procedures, selection for training,

distribution of awards, disciplinary, adverse,

and unacceptable performance actions);

3. advising the Employer of those actions of

a diversity or EEO nature that need to be

explored or undertaken to prevent, alleviate, or

terminate any practices that tend to foster or

promote dissatisfaction among the work force;

4. promoting and communicating the efforts

of the Employer to achieve and operate a

realistic, ongoing DEEO program;

5. acting as a forum for an exchange of ideas and

action proposals on sensitive issues, matters,

or concerns of a diversity or EEO nature;

6. assisting the Employer by encouraging the

support and cooperation of the total work force

in the promotion of the overall diversity and

EEO program;

7. receiving any Afrmative Action, Afrmative

Employment or similar report that needs to be

led with any higher level authorities for which

the committee will normally be given thirty (30)

days to review and discuss before the report

is led. NTEU reserves the right to negotiate

over any changes in employment conditions

resulting from these reports;

8. providing feedback to the EEO ofcers and

ofcials who are responsible for working with

the committee or the employees over which

the committee has jurisdiction; and

9. addressing other matters related to local

diversity and EEO issues, as the committee

sees t.

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160

ARTICLE 46

I. DEEO Advisory Committees shall not:

1. be used as media or means to express,

present, or press employee demands upon

the Employer;

2. be used as channels for receiving, reviewing,

or considering individual EEO complaints;

3. engage in the conduct of investigations or

the processing of formal or informal EEO

complaints; or

4. engage in or otherwise assume the role

reserved to exclusively recognized labor

organizations nor serve as forums for

discussion of employee organization or labor

union matters.

J. Members of DEEO Advisory Committees shall

not engage in the conduct of investigations or the

processing of formal or informal EEO complaints.

K. Consistent with Article 47, Section 6, if the

Committee is unable to reach agreement, or

its recommendations are rejected or not acted

upon, the Union may initiate negotiations over

the issue(s) to the extent they are otherwise

negotiable.

L. Where the DEEO Advisory Committee, described

in subsection, 1B1, above, has been combined by

local agreement with the local Labor Management

Relations Committee (LMRC), the LMRC will

assume the advisory responsibilities as prescribed

in subsections 1H and 1I above.

M. DEEO Advisory Committee meetings will be

held telephonically or by other electronic means

except that Campus DEEO Advisory Committee

meetings may be held face-to-face for participants

in the commuting area; however, no travel and per

diem will be authorized for such meetings.

Section 2

EEO Counselors

A. EEO Counselors will be available to all employees

within their location.

B. The Employer will post the contact information

and locations of EEO Servicing Ofces on the IRS

intranet web site and on all ofcial bulletin boards.

Section 3

Support

A. The Employer will furnish each Campus Chapter

with twenty (20) copies of the Employer’s

discrimination complaints procedure. For all other

Chapters the Employer will post the Employer’s

discrimination complaint procedures on the IRS

intranet web site.

B. The Employer will provide the DEEO Advisory

Committee and National NTEU with copies of

all EEO progress and accomplishment reports

that are sent to external stakeholders (e.g.,

Department of Treasury). The Employer will

also provide the DEEO Advisory Committee and

National NTEU with a copy of the MD-715, Self-

Assessment Checklist, during the rst quarter of

each calendar year. National NTEU will have the

option of submitting the completed check list to the

Employer for consideration.

C. The Employer will regularly provide the DEEO

Advisory Committee and the local Chapter with

Uniform Guidelines statistics submitted to the

Employer’s national EEO function.

D. Consistent with the Privacy Act, the Employer will

annually provide the NTEU National President

and the DEEO Advisory Committees with the EEO

statistical data as outlined by the Parties in the

Settlement Agreement dated December 9, 2013.

Article 46

Section 1

A. The parties recognize that the entrance into

formal agreement with each other is but one act

of joint participation and that the success of a

labor-management relationship is further assured

if a forum is available and used to communicate

with each other. The parties, therefore, agree to

the structure of Labor- Management Relations

Committees (LMRC) for the purpose of:

1. building strong relationships nationally and

locally between the key leaders of each party;

2. exchanging information;

3. receiving pre-decisional input and the

discussion of matters of concern or interest

in the broad areas of personnel policies,

practices and working conditions that may

have national, cross-functional or local impact

on employees; and

4. attempting to resolve problems informally

in an effort to avoid protracted and costly

negotiations or grievance proceedings.

Section 2

National LMRC

A. A National LMRC will meet at times as agreed to

by the parties to focus on Service-wide issues. The

meeting will be co-chaired by ofcials appointed

by the Union (e.g., the NTEU National Executive

Vice- President) and the Employer (e.g., the IRS

Labor-Management

Relations Committees

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161

ARTICLE 46

Human Capital Ofcer). The National LMRC will

address matters within the scope outlined in

Section 1, above, that generally impact employees

in more than one SCR area.

B. Seven (7) stewards shall receive ofcial time to

participate in meetings of the National LMRC.

There will be no limit on the number of Union

staff personnel that may attend. Agenda items will

be exchanged thirty (30) days in advance of the

date mutually agreed upon by the parties for the

meeting.

C. All National LMRC meetings will be held

telephonically unless otherwise agreed to by the

parties.

Section 3

Local LMRC

A. Local LMRC Committees will be established in

each Campus and SCR geographic area, as set

forth in Exhibit 46-1 and 46-2. During the term of

this Agreement, the Employer will inform National

NTEU no later than thirty (30) days before any

changes are made to the SCR geographic area

that will cause a realignment of local LMRC

Committees.

B. The Union will be able to appoint up to four (4)

representatives from the Chapters in the area

covered by each LMRC. The size of the committee

will be expanded to accommodate one participant

from each Chapter if needed.

C. There will be up to four (4) meetings per year

for the local LMRC if an appropriate agenda

is submitted (i.e. if the issue falls within the

jurisdiction of the local LMRC as dened herein).

Agenda items must be related to the scope of

the LMRC as described in Section 1 above. The

Employer will arrange for the participation of the

management ofcial(s) necessary to address and

resolve agenda items submitted by the Union and/

or the Employer. Meetings will be co-chaired by

an ofcial appointed by the Union and an ofcial

appointed by the Employer.

D. The parties shall exchange agenda items fteen

(15) workdays before the mutually agreed upon

date for each local LMRC meeting.

1. Agenda items must concern issues within the

scope of Section 1. Local LMRCs are to focus

on the scope of an issue or problem within their

geographic SCR area, whether it involves just

one Division or all Divisions in that SCR area.

The matter need not be cross-functional to be

an appropriate subject of discussion. Agenda

items that are unique to one Business Unit

will be addressed by a designated ofcial

of the Business Unit. Agenda items may

not be Service-wide in nature (e.g. Concur,

furloughs).

2. The Union or the Employer may place a non-

Service-wide item on the local LMRC agenda

that impacts employees in more than one (1)

SCR area unless either party at the national

level elects to address the issue at the national

level or place the issue on the agenda of the

National LMRC. If either national party elects

to address the issue at the national level,

all local discussions will end subject to the

provisions of subsection 4C below.

3. Matters not on the agenda may be discussed

by mutual consent. If either party timely

forwards an appropriate agenda, the meeting

will be held.

E. Any meeting conducted under this Article shall be

conducted during the normal tour of duty.

F. All non-campus local LMRC meetings will be held

telephonically or by other mutually agreeable

electronic means. Campus local LMRC meetings

may be held face-to-face; however, no travel and

per diem will be authorized for such meetings.

G. Where the DEEO Advisory Committee or Safety

Advisory Committee has been combined by local

agreement with the local Labor Management

Relations Committee (LMRC), the LMRC

will assume the advisory responsibilities of

those committees as described in Article 45,

subsections 1H and 1I and Article 27, subsection

3D, respectively.

Section 4

Informal Dispute Resolution Procedures

A. The parties recognize that the local and national

LMRC forum is an informal adjunct to, not a

substitute for, the negotiations process. To

preserve the benets of such informality as well

as the parties’ rights to negotiate, the following

principles will be followed to allow for additional

consideration of issues where the local parties

have not satisfactorily concluded their discussions.

B. If it appears at any time within fteen (15)

workdays of discussion of an issue at an LMRC

that a satisfactory conclusion cannot be reached

on an otherwise negotiable matter, either party

may refer the issue to a national representative

designated by the Employer and a national

representative designated by the Union for

additional consideration.

C. The national representatives, or their designees,

shall attempt to satisfactorily resolve the issue

within fteen (15) workdays following referral of

the issue to them through discussion and informal

means. Where resolution is not achieved within

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

162

ARTICLE 47

those fteen (15) days, the matter will be resolved

as follows:

1. Where the Union has not previously submitted

a written proposal, the matter will be referred

for expedited national negotiations in

accordance with Article 47, Section 6. Notice

pursuant to Article 47 is waived.

2. Where the Union has submitted a written

proposal, the national parties will move the

issue through the statutory impasse resolution

process (mediation and FSIP) under the

procedures of Article 47, unless the parties

agree otherwise.

Section 5

Business Improvement Committees

A. The parties will form one Business Improvement

Committees (BICs) at each of the following BODs:

W&I, SB/SE, TE/GE, and LB&I. The BICs will

operate in accordance with the bylaws established

by the BICs with the exception of the following:

1. meetings will be held semi-annually or as

mutually agreed; and

2. agenda items should focus primarily on

specic work processes and how to make

the processes more user-friendly, as well as

efcient.

B. All BIC meetings will be held telephonically or by

other electronic means.

Article 47

Section 1

General Provisions

A. This Article establishes ground rules for mid-term

bargaining between the parties. The provisions

of this Article apply to all mid-term negotiations

between the parties unless modied by other

Articles in this Agreement (e.g., Article 15, Article

19).

1. The Union’s bargaining team may include up

to four (4) bargaining unit members unless

more are agreed to by the parties. There is

no limit on the number of professional staff

members on the Union team.

2. For briengs held pursuant to subsections

2C, 4B1 and 5E4 of this Article, ofcial time

will be approved for up to four (4) Union

stewards. Union stewards located outside

the commuting area of the brieng location

must participate telephonically or through

some other electronic means. The parties

will agree upon the location of the brieng. In

the absence of agreement on the location for

briengs held consistent with subsections 4B1

and 5E4, the Employer will select the location.

In the absence of agreement on the location

for briengs held consistent with subsection

2C, the location will alternate between the

headquarters ofces of the IRS and NTEU.

3. For all face-to-face bargaining, the Employer

will pay the reasonable travel and per

diem expenses for up to four (4) stewards

designated by National NTEU, unless more

are authorized to attend consistent with

subsection 1B1 above.

4. The rst face-to-face negotiation may occur only

after the electronic exchange and telephonic (or

other electronic means) discussion/negotiation of

the opening proposals submitted by each party.

The parties are also encouraged to conduct

negotiations to the maximum extent possible

by utilizing available technology to minimize

travel costs associated with face-to-face

negotiations.

B. In accordance with 5 U.S.C. § 7114(b)(3), negotiation

sessions will be scheduled at reasonable times and

convenient places to avoid any unnecessary

delays. Reasonable times will be the days of the

week agreed to by the parties, normally between

the hours of 8:00 AM and 6:00 PM or 1:00 PM

to 6:00 PM if a Monday or 8:00 AM to Noon if

a Friday is used as a bargaining day, taking

into consideration the nature and proposed

implementation date of the change. The location

for negotiations will be agreed upon by the parties

based on the logistics of each negotiation. In

the absence of agreement on the location for

negotiations held consistent with Sections 4 and 5

of this Article, the Employer will select the location.

In the absence of agreement on the location for

negotiations held pursuant to Section 2 of this

Article, the location will alternate between the

headquarters ofces of the IRS and NTEU.

C. Both parties agree to consolidate substantially

related issues for bargaining to the greatest extent

possible.

D. Unless otherwise agreed, neither party will submit

proposals nor modify existing proposals that raise

issues that are outside the scope of the matter

under negotiation.

E. The parties recognize that once negotiations

begin, the effect of publicity concerning issues on

the table may be detrimental to the negotiating

process.

Mid-Term Bargaining

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163

ARTICLE 47

F. All agreements are tentative until full agreement

is reached.

G. Unless otherwise agreed, mid-term agreements

reached will be reduced to writing and executed

by both parties. In addition, oral agreements must

be reduced to writing.

H. Agreements will set forth an “effective date” and

a “termination date”. The effective date will be no

sooner than thirty-one (31) days from execution (or

upon agency head approval) and the termination

date will be no later than the termination date of

this Agreement.

I. Copies of agreements executed pursuant to

this Article will be distributed by the Employer to

affected employees in a paper or electronic format

as appropriate (e.g., e-mail, electronic newsletter).

J. Agreements negotiated under the provisions of

this Article will be subject to agency head approval

pursuant to 5 U.S.C. § 7114(c). In the event of

disapproval, the Union will have the option of

renegotiating the entire disapproved Agreement

or the disapproved portion of the Agreement,

provided the parties have not agreed otherwise,

for example, by the inclusion of a severability

provision. The option to renegotiate the entire

Agreement must be exercised by the Union by

notice to the Employer within twenty-one (21)

days of notice of disapproval.

K. Proposals declared non-negotiable and subsequently

found negotiable will be timely negotiated, if

requested by either party. To the extent practicable,

any subsequent bargaining must commence within

twenty-one (21) days of the negotiability decision.

L. In accordance with 5 U.S.C. Chapter 71, to the

extent permitted by law, either national party may

initiate mid- term bargaining by proposing changes

in conditions of employment provided that such

changes are not covered by this or any other

collective bargaining agreement between the

parties, and provided further that such changes do

not relate to matters over which either party has

expressly waived its right to bargain during the

negotiation of this Agreement.

M. 1. Unless otherwise permitted by law, no changes

will be implemented by the Employer until

proper and timely notice has been provided

to the Union, and all negotiations have been

completed including any impasse proceedings.

2. When the Employer initiates a change, it will provide

all necessary and relevant information to the

Union at the time of the brieng. Additional

requests for information pursuant to 5 U.S.C §

7114 will be satised in an expeditious manner.

N. 1. If the Employer decides to contract-out work

that may result in the loss of work normally

performed by bargaining unit employees,

which is not otherwise covered by A-76,

the Employer will notify National NTEU and

bargain to the extent required by law and this

Agreement. If requested and available, the

Employer will provide the following information

to National NTEU at the time the notice is

transmitted:

• the name of the contract;

• the method by which the contract was let

(e.g., sole source, competitive bid);

• the name of the contractor;

• the location of the work;

• the nature of the work;

• the performance standards of the contract;

• if applicable, the annual cost of such work

when performed by IRS employees; and

• the original cost of the contract and the

nal cost.

2. Separate procedures for competitive sourcing

initiatives are found in Article 19, Section 10 of

this Agreement.

3. The Agency shall provide NTEU a copy of

each Request for Proposal (RFP) within fteen

(15) days of issuance for any solicitation

of services that may result in the loss of

work normally performed by bargaining unit

employees, which is not otherwise covered by

A-76.

Section 2

National Bargaining

A. Notice

Where either party proposes changes in conditions

of employment, not covered by Sections 3, 4, 5

and 6, below, it will consolidate those proposed

changes and serve notice thereof monthly. Such

notice will be due within three (3) workdays of the

beginning each month.

B. Notice Requirements

1. Notice of proposed changes in conditions of

employment by the Employer or Union at the

national level will be served by any one of the

following methods: certied mail, rst class

mail, facsimile, e-mail, or hand delivery.

2. In the case of a monthly notice initiated by

the Employer, a copy will also be provided

electronically and concurrently to the NTEU

Deputy Directors of Negotiations.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

164

ARTICLE 47

3. When either party proposes a change, it will

provide information at the time of the notice

that meets statutory requirements.

C. Briengs

Following receipt of notice consistent with

subsections 2A and 2B, above, the receiving party

will be entitled to a brieng without notice to the

other party.

1. The brieng must be held within thirty (30)

days of receipt of the notice, unless the

parties mutually agree otherwise, and will be

scheduled by the party initiating the monthly

notice.

2. Where the IRS or the Union has served proposed

changes to conditions of employment on the

other party, but fails to hold a brieng, and

the other party is available for such a brieng,

the proposed change must be placed on a

subsequent monthly notice.

3. Additional requests for information will be

satised in an expeditious manner, but will

not delay the beginning of negotiations.

However, consistent with subsection 2G1(b),

below, the Union may request that the neutral

rule on assertions that the Employer failed

to provide information pursuant to 5 U.S.C.

§ 7114(b)(4). The intervention of the neutral

may be prior to the conclusion of negotiations

and will not delay negotiations. However, the

neutral may extend the bargaining schedule

as appropriate.

4. Unless otherwise agreed, proposals must

be submitted within fteen (15) days of the

brieng, if one is held. If no brieng is held,

proposals must be submitted within thirty (30)

days of the receipt of the notice.

D. If the fteenth (15th) day or the thirtieth (30th) day,

referred to in subsection 2C, above, falls on a

Saturday, Sunday, or holiday, the period shall run

until the end of the next workday which is not a

Saturday, Sunday, or holiday.

E. Telephonic/ Virtual Negotiations

1. Once the brieng is conducted, or at any time

thirty (30) days after the date of the notice

if no brieng is held, the national parties

will schedule the date(s) for the telephonic/

virtual bargaining session described in

subsections 1B4 above. The telephonic/virtual

negotiations must be completed no later than

thirty (30) days from the date proposals are

exchanged (i.e., the date on which the rst

counterproposals are sent) unless mutually

agreed otherwise.

2. Prior to the date scheduled for the telephonic

discussions/ negotiations, the national parties

will schedule the beginning date of face-to-

face bargaining. Unless mutually agreed

otherwise, face-to-face bargaining must begin

and end consistent with subsection 2F below.

F. Bargaining Timeline

1. Where a party has submitted initiatives on the

monthly notice, consistent with subsection

2A, above, bargaining must begin no later

than thirty (30) days from the date of the

telephonic negotiations and conclude no later

than ninety (90) days from the beginning of

the negotiations.

2. The parties may agree to a shorter or longer

time period in which to complete negotiations.

G. Impasse Procedures

1. if the parties fail to reach agreement at the

end of the bargaining period, the parties agree

to use the following procedures to resolve any

remaining disputes in accordance with law,

rule, and regulation:

(a) Either party may contact the designated

Factnder that has been selected by the

national parties to advise the Factnder of

the dispute. This contact will be on the last

day of scheduled bargaining or when the

parties reach impasse, whichever is earlier.

The parties will submit their nal proposals

and any supporting documentation to the

Factnder on a mutually agreeable date but

no later than ve (5) workdays prior to the

initial mediation session.

(b) The Factnder will also rule on assertions

by the Union that the Employer failed

to provide information requested for the

negotiations pursuant to 5 U.S.C. § 7114(b)

(4). If the Factnder nds that the Employer

has failed to provide the information when

it had a legal obligation to do so under

applicable law, the Factnder must compel

the production of the information and will

extend bargaining for an appropriate period

of time consistent with this Article to permit

the Union to consider the information and

adjust proposals accordingly.

parties in reaching agreement in accordance

with law, rule, and regulation. The

Factnder shall determine the appropriate

resolution process, including last and best

offers (Article by Article or issue by issue)

or amendment of nal offers.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

165

ARTICLE 47

(d) Following mediation and factnding pursuant

to subsections 2G1 (a) through 2G1(c), the

Factnder will issue a recommendation to

resolve the dispute within four (4) weeks of

the initial contact with the Factnder. The

Factnder’s recommendation will be in

writing. If the Factnder is not available to

commence mediation within fourteen (14)

days of the initial contact by either party, the

next Factnder on the list will be utilized.

(e) Any disputes remaining after submission

to the Factnder will be resolved pursuant

to 5 U.S.C. § 7119, or other appropriate

provisions of 5 U.S.C. § 7101, et seq. The

party that moves such remaining disputes

to the statutory impasse resolution process

carries the burden of proof regarding the

reasons the Factnder’s report does not

resolve the issue at impasse.

(f) If either party seeks impasse resolution

pursuant to 5 U.S.C. § 7119, the changes

to conditions of employment will be

delayed pending resolution of the disputed

issues, unless implementation is otherwise

permitted by law. If a party seeks impasse

resolution, the submitting party will ask the

Federal Service Impasses Panel (FSIP) to

expedite the matter.

(g) If a dispute moves to the statutory process,

the objecting party will pay the full costs of

the Factnder who produced the decision.

Should neither party object, the costs of the

Factnder will be shared by the parties.

H. Neutrals

The parties at the national level agree to select a panel

of neutrals with substantial mediation skills to mediate/

arbitrate disputes arising under this Article. The parties

will select neutrals so that the disputes, to the extent

possible, may be resolved quickly and inexpensively.

1. The neutrals will make use of telephonic/virtual

or face-to-face dispute resolution processes

when applying the impasse procedures in

subsection 2G above.

2. Dispute resolution meetings may be face-to-

face for negotiations conducted consistent

with Section 4 and 5, below, if participants,

including the neutral, are located in the

commuting area of the meeting. No travel and

per diem is authorized for such meetings.

3. One (1) dispute resolution session, not to

exceed three (3) consecutive days excluding

travel to and from the meeting, may be

face-to-face at the request of either party,

for negotiations conducted consistent with

Section 2 above. The national parties may

agree to additional face-to- face dispute

resolution meetings consistent with the

provisions of this subsection.

Section 3

Modied National Bargaining

A. The provisions of Sections 4, 5 and 6, below,

provide a basis for negotiating matters consistent

with law involving: (1) the directed reassignment/

realignment of employees; (2) space, furniture,

parking and leases; and (3) other issues consistent

with Section 6 below. All negotiations described

in Sections 4, 5 and 6, below, will remain at the

national level, however, to provide for more efcient

and effective negotiations, the parties agree to

local involvement. The local parties identied for

such negotiations will act as representatives of the

national parties.

B. The Employer may elect to consolidate issues

to minimize the use of ofcial time. The location

for any bargaining sessions will be determined

consistent with subsection 1C above. However,

the location of the bargaining will be within the

geographic area of the proposed change.

Section 4

Directed Reassignments/Realignments

A. Article 15, Sections 2 and 3 procedures will be

used where the primary reason for a change is the

need to reassign or realign employees, as dened

in Article 15, subsection 1B2. If the modications

to the physical structure of the employee’s ofce

are incidental (e.g., minor changes to space and

furniture) to the reassignment or realignment of

the employee, then those incidental changes will

also be addressed under this procedure.

B. Notice

1. Notice of proposed changes involving directed

reassignments or realignments covered by

Article 15, Sections 2 and 3 may be provided

to the impacted Chapter Presidents at any

time by the Employer. The proposed changes

may be provided by the Employer individually

or they may be provided as part of a group of

changes. Notice will be provided by geographic

area (Exhibit 47-1) to the impacted Chapters in

that geographic area. The Union may ask for

a brieng in contemplation of bargaining over

the proposed change. The brieng must be

held within ten (10) days following the notice

from the Employer of the proposed changes.

2. Notice of reassignments/realignments impacting

employees in more than one (1) geographic

area will be provided to the National President

of NTEU. The notice may be provided at

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

166

ARTICLE 47

any time. The proposed changes will be

negotiated under the procedures of Article

15, Sections 2 and 3 at the national level.

However, the parties agree that the timeline

for the expedited bargaining period will be

extended to ninety (90) days under Article 15,

Section 2.

Section 5

Space, Furniture, Parking and Lease Related

Changes

A. The parties recognize that building location and

specications, build out specications, oor plans,

and action plans used in the process of modifying

or occupying such space are proper subjects

to be negotiated between the parties prior to

implementation. The parties also recognize the

Employer’s statutory right to determine its internal

security practices.

B. The procedures in this section will be used where

the primary reason for the change involves space,

leases, parking, or furniture. If a reassignment

or realignment is also proposed as part of the

change, the reassignment/ realignment will be

addressed under this process.

C. The Employer will bargain with the Union at the

national level (i.e., national or modied national

bargaining) to the extent required by law if free or

subsidized parking is not provided to employees

where employees were previously provided free

or subsidized parking.

D. The parties agree that proposed changes of a

substantial nature with a timeline for completion

projected by the Employer that exceeds four (4)

years are not covered by this procedure. Instead,

the Employer will provide notice of such changes to

the NTEU National President under the provisions

of Article 47, Section 2.

E. Pre-Decisional Involvement on Space, Furniture

and Lease Related Changes

1. The parties agree that for all of the Employer’s

space projects, Chapter leaders will be

provided meaningful input on the proposed

changes before proposed plans are

determined. The process is as follows:

2. Once a project involving a lease, space or

furniture is funded by the IRS, the Employer

will provide each impacted Chapter with

information regarding the project, including the

general scope of the project and the projected

completion date. The impacted Chapters

may submit any pre-decisional comments,

in writing, to the Employer within fteen (15)

days of receipt of the information.

3. Within fteen (15) days of the submission,

the Employer will respond as to whether

the Chapter’s pre-decisional comments are

accepted or rejected.

4. Once the pre-decisional opportunity has been

completed and plans are completed by the

Employer for submission to the GSA or other

appropriate outside party, the Employer will

provide copies to the impacted Chapters for

review. The impacted Chapters may submit

any comments in writing to the Employer

within fteen (15) days of receipt of the plans.

The Employer will respond to the Chapters

comments within ten (10) days.

5. Following the receipt of any comments and

once the proposed plans for lease, space

or furniture changes are completed, the

Employer will provide formal notice to the

impacted Chapters pursuant to Section 5F,

below.

F. Formal Notice

1. Notice of proposed changes under this

subsection in space, furniture, parking, and

leasing matters may be provided at any time

by the Employer to the impacted Chapter

Presidents so long as the requirements of

Section 5E have been met. The proposed

changes may be provided by the Employer

individually or they may be provided as part

of a group of changes. Notice will be provided

by geographic area (Exhibit 47-1) to the

impacted Chapters in that geographic area.

Changes impacting employees in more than

one (1) geographic area will be provided to

the National President of NTEU under the

provisions of Article 47, Section 2.

The Notice will include the following

information:

(a) a copy of the SF-81, Request for Space;

(b) a copy of space plans (includes space

conguration and furniture layout);

(d) a copy of building leases or occupancy

agreements, only if the change involves

a new lease or lease change;

(e) a copy of the project schedule; and

(f) the anticipated start and completion

dates of the project.

G. Bargaining Procedures and Dispute Resolution

1. The Union may ask for a brieng in

contemplation of bargaining over the

proposed change. The brieng must be held

within fteen (15) days following the notice

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

167

ARTICLE 48

from the Employer of the proposed changes.

If a brieng is held, the Union must submit

proposals to the Employer no more than ten

(10) workdays after the brieng. If no brieng is

held, the Union must submit proposals within

fteen (15) workdays following the notice of

the proposed change from the Employer.

2. Bargaining will start no later than thirty (30)

days following the Section 5.F notice of

proposed changes from the Employer and

must be concluded within forty-ve (45) days

of the Section 5.F notice of the proposed

change.

Section 6

A. Changes in working conditions, limited to a single

geographic area as described in Exhibit 47-1,

and involving one of the issues listed below, will

be negotiated consistent with the procedures in

Section 4 above. Changes impacting employees

in more than one (1) geographic area will be

provided to the National President of NTEU

under the provisions of Article 47, Section 2.

The following issues have been identied by the

national parties:

1. negotiable issues not resolved under Article

46, Section 4, or a DEEO Advisory Committee

under Article 45, subsection 1K;

2. changes to work procedures;

3. reorganizations;

4. building security and building access; and

5. other issues agreed to by the national parties,

including changes submitted on the monthly

notice.

B. At the completion of the bargaining period, either

party may utilize the impasse procedures in

Section 2, above, except that the time frame for the

Factnder to issue a recommendation to resolve

the dispute will be within two (2) weeks of the

initial contact with the Factnder. The Factnder’s

recommendation will be in writing. If the Factnder

is not available to commence mediation within

seven (7) days of the initial contact by either party,

the next Factnder on the list will be utilized.

Section 7

Information Technology Changes

A. When required by law, the Employer will provide

notice of changes to the technology used by

employees to perform their work pursuant to

Article 47, Sections 1 and 2. [Note: i.e., within the

rst 3 workdays of the month]

B. Upon request, the Union will be provided a

brieng on the proposed change. The brieng

must be held within fteen (15) days following the

Employer’s notice of the proposed changes. If a

brieng is held, the Union must submit proposals

to the Employer no later than fteen (15) days

after the brieng is held. If no brieng is held, the

Union must submit proposals within twenty (20)

days following the notice of the proposed change

from the Employer.

C. Bargaining will start no later than thirty (30) days

following the notice of proposed changes from the

Employer and must be concluded within sixty (60)

days of the initial submission of proposals by the

Union.

D. At the completion of the bargaining period, either

party may utilize the impasse procedures in

Section 2, above, except that the time frame for the

Factnder to issue a recommendation to resolve

the dispute will be within thirty (30) days of the

initial contact with the Factnder. The Factnder’s

recommendation will be in writing. If the Factnder

is not available to commence mediation within

fteen (15) days of the initial contact by either

party, the next Factnder on the list will be utilized.

Article 48

Section 1

Shutdown Furloughs Due to Lapse in

Appropriations/Debt Ceiling Limitations

In the event that funds are not available through

an appropriations law or continuing resolution, a

shutdown furlough occurs. Such a furlough may be

necessary when an agency no longer has the funds to

operate and must shut down those activities which are

not excepted pursuant to the Anti-deciency Act, 31

U.S.C. § 1341 and 1342.

The following procedures will apply:

A. The Employer will provide written notice to

National NTEU when it is reasonably foreseeable

that a shutdown furlough will occur. The notice to

National NTEU will include an Excel spreadsheet

list of bargaining unit employees (name, grade,

series, business division, post of duty and building

address) broken down by each business division1

who are excepted as well as the employees who

encumber positions that are exempt from the

furlough.

B. All Service employees will be furloughed except

for those employees performing excepted functions

or those employees whose positions are exempt.

When there is more than one (1) qualied employee in

the same position, grade, post of duty, and tour of duty

available for an excepted position, the Employer

Furloughs

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

168

ARTICLE 48

has determined that employees will be assigned

to the excepted position by inverse seniority

based on enter on duty (EOD) date. The Employer

will consider an employee’s request not to work

due to a hardship. If the employee’s request is

honored, the Employer has determined that the

next employee, meeting the above criteria, will be

assigned to the excepted position.

C. The Service will provide local NTEU Chapters with

one (1) copy of the decision letter together with a

list of those employees who have been designated

as excepted or those employees who are deemed

to be exempt. The local parties will determine

the form of and the timing for delivery of the list.

Employees will be given a written document

notifying them of applicability to the employee.

D. Employees are expected to listen to radio and/or

television broadcasts to learn when an appropriation

or continuing resolution has been signed or when

the debt ceiling has been raised. The Employer

and the Union are free to negotiate, at the national

level, additional methods of notifying employees

about the conclusion of the furlough. Employees

will then be expected to report to work no later

than four (4) hours after that announcement. In

the event the announcement contains instructions

on reporting to work later than that, employees will

be expected to follow those instructions. A liberal

leave policy will be in effect on the day employees

are to return to work. Employees who travel during

the time of the furlough will be expected to return

to work in accordance with the terms of this Article

or with the more specic instructions.

E. If an employee has “use or lose” leave scheduled

during the furlough, the employee and his/her

manager shall make every reasonable effort to

reschedule the expiring leave during the leave

year. In the event that it cannot be rescheduled,

the shutdown will qualify as an exigency of the

public business and the forfeited leave may be

restored in accordance with IRM 6.630.1.3.3.

F. During any scal year in which a furlough occurs,

the Service and NTEU shall jointly issue an all-

employee notice with Questions and Answers

attached which will advise employees of the impact

of non-pay status on civil service benets and

programs and which will address some nancial

concerns employees may have when faced with

a pay reduction. The Service will distribute this

notice to all employees.

G. All employees will receive from the servicing

Personnel Office a fact sheet describing

unemployment benefits available in their

jurisdiction. At a minimum, this notice will

contain information on unemployment benets

availability, the waiting period, if any, benets

eligibility requirements, and the location and

phone number of State and/or municipal agencies

responsible for administering the program in the

local area.

H. During the period of the furlough employees may

engage in outside employment in accordance

with the “Plain Talk About Ethics and Conduct.”

Employees may not engage in any activity

prohibited therein. While in a non-pay status, such

employees may engage in outside employment

without obtaining prior written permission that is

otherwise required. Upon return to duty status,

employees must submit a written request to

engage in outside employment if such activity

continues.

I. When a shutdown furlough impacts the contractual

deadlines of this Agreement, all parties will be

provided one (1) additional day in which to meet

those contractual deadlines for each day of the

furlough.

Section 2

Administrative Furlough

Consistent with 5 U.S.C. § 7511 (a)(5), a furlough means

the placing of an employee in a temporary status

without duties and pay because of lack of work or funds

or other non-disciplinary reasons. Such furloughs will

be imposed only for such cause as will promote the

efciency of the service. The following procedures will

apply when an administrative furlough is expected to

last thirty (30) days (i.e. twenty-two (22) workdays) or

less:

A. Formal Notice and Expedited Bargaining

1. The Agency will provide formal notice to the

Union that it has determined to conduct an

administrative furlough. The notice will comply

with statutory notice requirements and include

the maximum number of days it intends to

furlough employees; the intended time frame

within which the furlough will be conducted;

and a description of the employees to be

furlough. The Employer will also provide the

Union with a copy of any Executive Order, if

applicable, directing the Agency to implement

an administrative furlough. The Parties agree

that, aside from the notice and bargaining

schedule, the ground rules set forth in Article

47, Section 1 will apply to furlough negotiations

(e.g., team composition, reimbursement of

travel and per diem, etc.).

2. The Parties will thereafter schedule a brieng

which must occur within ve (5) workdays of

the notice. Following the brieng, bargaining

will be conducted at reasonable times and

conclude no later than ninety (90) days after

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

169

ARTICLE 49

the date of the notice provided to the Union

in subsection 2A1 above. The time period for

bargaining may be extended, as necessary,

upon mutual agreement. The parties may

address in bargaining any matters that are

not expressly covered by this Agreement,

except that matters addressed in Article 39

shall be considered appropriate subjects for

bargaining.

3. If the Parties fail to reach agreement following

bargaining, the Parties will resolve any impasse

through the impasse resolution procedures

contained in Article 47, Section 2.

B. Miscellaneous

1. Employees may not substitute annual leave, sick

leave, paid administrative leave, compensatory

time, credit hours or any other paid leave for

furlough hours.

2. If an employee has “use or lose” leave scheduled

during the furlough, the employee and their manager

shall make every reasonable effort to reschedule

the expiring leave during the leave year. In

the event that it cannot be rescheduled, the

shutdown will qualify as an exigency of the

public business and the forfeited leave may be

restored in accordance with IRM 6.630.1.3.3.

3. When an administrative furlough impacts the

contractual deadlines of this Agreement, all

parties will be provided one (1) additional day

in which to meet those contractual deadlines

for each day of the furlough.

Article 49

Section 1

Purpose and Denition

A. This Article establishes procedures for movement of

work under Transfer of Function (TOF) regulations.

Any TOF will be in accordance with applicable law,

rule, and regulation.

B. A TOF means the transfer of the performance of a

continuing function from one competitive area and

its addition to one or more other competitive areas,

except when the function involved is virtually

identical to functions already being performed in

the other competitive area(s) affected. A TOF is

also movement of the competitive area in which

the function is performed to another commuting

area. In a TOF, the operation of the function must

cease in one competitive area and must be carried

on in an identical form in another competitive area

where it was not being performed at the time of

transfer.

Section 2

Notication

A. When it is determined that a TOF is necessary,

management agrees to inform the Union as far

in advance as practicable, giving the reason for

the action, the appropriate numbers, types and

geographic location of positions affected, and the

approximate date of the action. At that point the

Union will be permitted to invoke negotiations over

this change.

B. The Service will notify impacted employees of the

proposed TOF plan in writing. The employee will

be able to consider the action and decide whether

he or she will transfer with the function or not.

Where the TOF is to another commuting area, the

employee will not have less than ten (10) days to

state his or her intentions.

C. Affected employees may be covered under the

provisions of Article 51 CTAP, and/or may be

separated under provisions consistent with 5

C.F.R. §§ 752 and 351.

Article 50

Section 1

General

A. 1. Telework is a program that permits employees

to work at home or at other approved locations

remote to the assigned post-of-duty (POD).

Telework arrangements may include working

at home or in satellite ofce sites or other

approved Telework work sites with or without

computers and other electronic equipment.

The assigned POD of an employee approved

for Telework must be an IRS POD and may

not be the employee’s residence.

2. For all Telework arrangements approved by

the Employer, the Telework location must be

within a 200-mile radius of the employee’s

assigned POD. Managers have discretion to

approve exceptions for up to two pay periods

per calendar year. If granted, the reporting

requirements in Section 1.A.3-4 and 4.B are

waived (all other provisions of this Article

apply), and the employee will be required to

use their own leave if unable to telework (e.g.,

power outage). Approvals must be in writing.

3. If requested by the Employer, the employee

must be able to report to their ofce for their

normal tour of duty on the following workday

at no cost to the Employer. Furthermore, the

requirement to report to their POD could be

for any number of workdays or consecutive

Telework

Transfer of Function

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

170

ARTICLE 50

workdays and will not entitle the employee to

reimbursement for travel and per diem.

4. Employees on a Telework arrangement are

required to report to their assigned POD at

least two (2) days each pay period for their

full TOD, and may be removed from Telework

if they fail to do so. However, managers have

discretion to waive the reporting requirement

for Teleworkers in accordance with 5 C.F.R.

Sec. 531.605(d)(2). Such a waiver will be in

writing. Mobile workers who regularly perform

work within the locality pay area meet the

reporting requirement. If an employee is on an

approved absence for all of the day on which

they would otherwise have to report to the

POD, the requirement to report is satised. An

employee who has reported to their POD for

less than their full TOD to the extent they are

on approved leave has met the requirement.

5. A supervisor’s ofcial relationship with, authority

over, and accountability for an employee

participating in the Service’s Telework

Program is no different than their relationship

with, authority over, and accountability for

employees who are not participating in the

Telework Program. Consistent with the

provisions of this Article, the supervisor retains

the authority to review, determine, and approve

participation in this program.

B. Types of Telework

Employees may be eligible for Frequent Telework,

Recurring Telework or Ad Hoc Telework consistent

with the criteria set forth in subsections 2F, 2G,

2H, 2I and 2J of this Article.

1. Frequent Telework involves regular and

recurring duties that may be performed at

the approved Telework site for more than

eighty (80) hours each month (not including

overtime, credit hours or compensatory time

worked).

2. Recurring Telework involves recurring work

assignments performed at the approved

Telework site for eighty (80) hours or less per

month (not including overtime, credit hours or

compensatory time worked).

3. Ad Hoc Telework involves instances of non-

recurring projects or work assignments

that may occasionally be performed at the

approved Telework site. Each instance of Ad

Hoc Telework must be approved in advance

by the supervisor.

C. Participants will be permitted to work at home or

other Telework work sites full days or a portion of

a day when approved for a Telework arrangement

pursuant to the provisions of this Article.

1. Work schedules for employees participating

in Telework must be consistent with the

provisions of Article 23 of this Agreement.

Employees who Telework for a portion of a

day must use non-duty hours (e.g., unpaid

lunch or meal period), or otherwise take leave

or credit hours for commuting between their

POD and approved Telework site.

2. Unless as otherwise provided by this Article,

there is no limitation on how the days worked

on Telework may be congured as long as

the scheduling is not disruptive to the work

that remains in the ofce nor causes an

unreasonable burden on those who choose

not to work a Telework arrangement. For

example, a Recurring Telework Agreement

may include recurring or concurrent days

each week, a single day, or a group of single

days (e.g., Mondays in October, Tuesdays

in November), depending on the nature of

the employee’s work. Management and

employees may decide not to designate

specic recurring days but to engage in an

ongoing discussion as needed as to which

days should be designated based upon the

nature of the employee’s work.

D. Work away from the ofce may vary depending

upon the individual arrangements between the

employee and the manager.

E. 1. Employee participation in the Telework

Program is voluntary. Once an employee

enters into a Telework Agreement, the

employee may, at any time, terminate,

reduce, or request to increase the number

of hours and/or days on which the employee

performs work at the Telework location. If such

modications change the type of Telework for

which the employee has been approved (e.g.,

from Frequent to Recurring Telework), the

employee will be required to execute a new

Telework Agreement.

2. Employees who choose to work Frequent

Telework should be prepared to continue in

that program for a period of at least twelve

(12) months given the impact it could create

by returning to the ofce and requiring ofce

space. Any time an employee on Frequent

Telework believes they need to permanently or

temporarily return to work in the IRS ofce, the

employee will normally provide the Employer

with thirty (30) days notice of the needed

change, except in emergency situations such

as the loss of space in the home, security

reasons or lack of equipment. The Employer

will make reasonable efforts to accommodate

the employee’s needs. Employees returning

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to the IRS ofce in these circumstances

must recognize that the equipment and

workstations that are made available by the

Employer may not immediately be the same as

the ones they had prior to participating in the

Telework Program. Subject to the provisions

of Article 11, Section 23 of the Agreement, the

Employer is expected to provide the employee

a complete work area equal or similar to that

of others in their occupation in their assigned

POD within a reasonable time frame.

F. Telework is not a replacement for dependent/

family care. Employees with a Telework Agreement

are permitted to Telework even if there are

dependents/family at the Telework site. However,

any interruptions or time spent giving care to such

individuals during the employee’s tour of duty will

not be considered hours of work. The employee is

expected to account for such non-work hours as

soon as practicable with appropriate leave (paid

or unpaid) or other paid time off.

Section 2

Eligibility

To be considered for a Telework arrangement or

to continue to work on a Telework arrangement, an

employee must meet the following criteria:

A. An employee must have been in the Service’s

employ for at least twelve (12) months; however,

the supervisor may decide to shorten the one (1)

year service requirement on a case-by-case basis.

B. An employee must have a “fully successful” (or

equivalent) performance appraisal. If the employee

has worked for more than twelve (12) months and

does not have an appraisal, they will be assumed

to be “fully successful.” If the employee is on a

Performance Improvement Plan (PIP), they are

not considered to be fully successful and not

eligible for participation in the Telework Program.

C. 1. The employee must not have received any

disciplinary/adverse action in the last twelve

(12) months that would negatively impact

the integrity of the Telework Program, e.g.,

falsication of time and attendance records or

any violation of Section 1203(b) of the RRA

of 1998.

2. The employee must not have received a

disciplinary action for being absent without

permission for more than ve (5) days (at

least 41 hours) in any one (1) calendar year

and the record of the discipline remains in

the OPF. For the purpose of this provision,

“ofcially disciplined” means any discipline

that is placed in the employee’s OPF.

3. The employee must not have ever been

ofcially disciplined for violations of subpart

G of the Standards of Ethical Conduct

of Employees of the Executive Branch

for viewing, downloading or exchanging

pornography, including child pornography,

on a Federal Government computer or while

performing ofcial Federal Government

duties.

4. If the employee’s duties have been changed

due to a conduct investigation in which

management has sufcient evidence of

serious wrongdoing that would negatively

impact the integrity of the Telework Program,

the employee will not be approved for

Telework pending resolution of the conduct

investigation.

D. The employee must be at the journey or full working

level of their position (e.g., Revenue Ofcer GS-11)

or have been in the position for more than two (2)

years, whichever is less. However, the supervisor

may decide to shorten the two (2) year time frame

in this subsection on a case-by-case basis.

E. 1. The employee must have a telephone

(or capability to make and receive calls)

and high-speed internet if the work being

performed at the Telework site requires IRS

network connectivity; work space suitable to

perform work; utilities adequate for installing

equipment; and a general work environment

that is generally free from interruptions and

provides reasonable security and protection

for government property. The cost of these

will not be paid by the Service. Nothing in

this provision prohibits employees who are

issued a mobile hotspot or other comparable

technology consistent with their IT prole from

using it at a Telework location.

2. In addition to the requirements in Section

2E1, above, telephone trained employees (as

dened in Exhibit 23-1, Section 2A1) who are

assigned incoming/outgoing calls using an

automated telephone system must have high-

speed internet through a wired connection to

their IRS computer if management determines

it is necessary. Where the employer has

determined a wired connection is necessary,

it will provide cables of up to 100’ feet, upon

request.

F. Frequent Telework Criteria

An employee who meets the eligibility criteria set forth

in subsections 2A through 2E, above, is assigned to

one of the occupations listed in Exhibit 50-2, and has

regular and recurring duties that may be performed

at the approved Telework site for more than eighty

(80) hours each month will normally be approved for

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Frequent Telework upon request. Employees may be

approved for any number of days and hours between

the minimum (more than 80 hours per month) and

maximum, consistent with the two-day reporting

requirement in Section 1A4, above (e.g., dependent

on their job duties, some employees may be required

to report to the ofce more than two days per pay

period). However, the parties recognize that some

employees in the occupations listed below may be

assigned duties that are not appropriate for Frequent

Telework. Therefore, the Employer reserves the right

to assert on a case-by-case basis that an employee is

not eligible for Frequent Telework. Such an assertion

must be based upon a determination that the

employee’s work at the time of the request; (1) does

not encompass regular and recurring duties that can

be effectively accomplished outside of the traditional

ofce/team setting; or (2) cannot be accomplished

by an employee working independently of other co-

workers, support staff, and/or their supervisor, without

any adverse impact on individual and/or overall team

or ofce productivity or customer service.

The parties at the National level may mutually agree to

place other positions on Frequent Telework.

G. Frequent Telework – Other Occupations

Nothing in this section precludes an employee who

meets the eligibility criteria in subsections 2A through

2F above, and is assigned to an occupation not listed

in Exhibit 50-2, from requesting Frequent Telework.

Such requests will be approved or denied based on

the criteria listed in subsection 2F, above.

H. Recurring Telework Criteria

1. All IRS employees, including those in

occupations listed in Exhibit 50-2, and

employees occupying campus positions,

who meet the eligibility criteria set forth in

subsections 2A through 2E above, and who

occupy a position that involves recurring

work and assignments for eighty (80) hours

or less per month that: (1) can be effectively

accomplished outside of the traditional ofce/

team setting; and (2) can be accomplished

independently of other co-workers, support

staff, and/or the employee’s supervisor,

without any adverse impact on individual/

team or overall ofce productivity or customer

service may request and be approved to work

Recurring Telework. Using the criteria listed

above, the supervisor will, on a case-by-case

basis at the time of the request, either approve

or disapprove the request. Employees may be

approved for any number of days and hours

up to a maximum of 80 hours per month.

2. The hours specied above shall be prorated

for part-time employees.

I. Ad Hoc Telework Criteria

All IRS employees who meet the eligibility criteria set

forth in subsections 2A through 2E, above, and have

work assignments that can be effectively accomplished

outside of the traditional ofce/team setting on an

occasional basis such as report writing, document

review, a project, preparing course materials for an

instructor assignment or drafting correspondence,

may work Ad Hoc Telework subject to the approval of

their supervisor.

J. Dispute Resolution

Any disputes over the denial of a Telework arrangement

will be resolved as follows:

1. The Employer will place in writing its decision

to deny a Telework request and provide the

written decision to the employee. Within ten

(10) workdays of the employee’s receipt of

the written decision to disapprove the request

for Telework, the Union and/or employee may

le a request for reconsideration of the denial

to the rst level Executive or designee in the

employee’s chain-of-command.

2. The written request for reconsideration must

include the reasons that the employee and/or

Union believe the denial was not appropriate.

3. If requested by either party, a telephonic

meeting will be held to discuss the denial of the

Telework arrangement. During the meeting,

the Union may present documents to support

approval of the Telework arrangement.

4. The meeting shall include a Union steward,

the employee, the Executive or designee. A

Labor Relations Specialist may also attend at

the option of the Executive or designee.

5. The Executive or designee will consider the

information submitted by the employee and/

or Union and provide a written response to

the employee and Union within fteen (15)

workdays of the receipt of the request for

reconsideration or the telephonic meeting if

one is held.

6. If the Union disagrees with the decision of the

Executive or designee, the Union may invoke

arbitration in accordance with the streamlined

arbitration process of Article 43, subsection

4D of this Agreement. However, conventional

arbitration procedures will be followed if either

party provides notice of the intent to introduce

bargaining history consistent with Article 43,

subsection 4A21 of this Agreement.

K. Modication, Suspension, or Termination of

Telework Arrangements

A supervisor may temporarily suspend, modify or

terminate a Telework arrangement. Decisions to

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temporarily suspend, modify, or terminate a Telework

arrangement must be made by the supervisor on a

case-by-case basis and based on business needs

or employee performance or conduct. Examples of

reasons for a temporary suspension, modication or

termination of a Telework arrangement would include:

1. anytime an employee falls below minimum

eligibility requirements as dened in this

Article;

2. an employee fails to comply with their

Telework agreement;

3. failure by the employee to communicate

with managers, co-workers and customers

consistent with subsection 5A2 of this Article;

4. issuance of a PIP, leave restriction letter, or

intent to deny a within-grade increase;

5. an employee who otherwise has portable

duties is temporarily required to provide on-

site ofce coverage;

6. the employee’s performance declines (e.g.,

reduction in a mid-year progress review

or end-of-year appraisal, two (2) negative

recordation’s separated by at least sixty

(60) days for employees at the journey level

or higher; or two (2) negative recordation’s

separated by at least thirty (30) days for

employees below the journey level) and

the decline may be reasonably attributed to

working on Telework.

7. In the event an employee changes positions,

the manager and the employee should review

and update the Telework Agreement, as

necessary.

8. If the employee’s duties have been changed

due to a conduct investigation in which

management has sufcient evidence of

serious wrongdoing that would negatively

impact the integrity of the Telework Program,

the employee may be suspended from

Telework pending resolution of the conduct

investigation; and/or

9. Final disciplinary or adverse action based on

conduct that negatively impacts the integrity

of the Telework Program, e.g., falsication of

time and attendance records or any violation

of RRA of 1998, Section 1203(b). Under

such circumstances, the employee may be

suspended from Telework for up to twelve

(12) months beginning on the effective date of

the discipline.

Section 3

Implementation

A. Prior to engaging in Telework, employees must

individually enter into a Telework Agreement. The

Telework Agreement may be found in Exhibit 50-

1. Exhibit 50-1 is available electronically as Form

11386. The Telework Agreement will include the

current Telework type, location, and day(s) or

schedule. Any permanent change that modies

the employee’s type of Telework (e.g., Frequent

to Recurring, Recurring to Frequent) must be

captured in a new Telework Agreement. Changes

to Telework days that do not affect the type of

Telework for which employees are approved may

be made by pen and ink changes on their existing

Telework agreement.

B. Employees who are currently approved for a

Frequent or Recurring Telework arrangement may

retain that arrangement pursuant to the provisions of

this Article.

C. Training

1. Employees shall complete IRS Telework training

prior to entering into a Telework Agreement.

2. Subject to workload considerations, employees

will be granted up to one (1) hour of administrative

time to complete the Telework training.

3. NTEU Chapters may review the Telework

training material by accessing the Agency’s

online training platform

Section 4

Management Responsibilities

A. Managers will meet with Telework employees at

least once a year for the purpose of discussing,

reviewing, and updating the Telework agreement,

including capturing any update to a telework

location in a new Telework Agreement, if

necessary.

B. The Employer has the right to direct Telework

employees to report to the ofce on their scheduled

telework day due to special circumstances, e.g.,

ofce assignments, meetings and/or training

classes, Filing Season Agreements, and details to

other duties. These should be planned to give the

employee notice in time to travel to the ofcial duty

site during their regular commute time. Time spent

traveling will not be considered hours of work if it is

commuting. When the employee is scheduled for a

full day tour of duty (TOD) at the Telework site and

receives notication to report to the ofcial duty

station too late to travel during normal commute

time, administrative time will be granted.

C. The Employer has the right to meet with

employees to give assignments and to review

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work as necessary at either the ofcial duty

station, approved Telework location, or a mutually

agreed upon site.

D. To ensure that Information Systems and sensitive

information procedures are in place at alternate

work sites, the Employer may inspect the

employee’s work site with forty-eight (48) hours

notice to the employee. The employee may

arrange for an NTEU representative to accompany

the Employer at the inspection. If the employee

refuses a work site inspection, the Employer may

immediately cancel the employee’s Telework

arrangement and the employee must surrender all

Employer equipment and return to the appropriate

ofce setting. The Employer will notify the

employee as to the date and approximate time

of arrival, the number of management ofcials

coming to their home, the estimated duration of

the inspection and other appropriate information.

The employee is entitled to forty-eight (48) hours

notice of any such visits to the employee’s work

site except in cases of emergency or similar

extraordinary cause. In all cases, as much notice

as possible will be given.

Section 5

Employee Responsibilities

A. 1. Employees must notify the supervisor and/

or designee of changes in work locations

and conditions that interrupt work (e.g.,

power or internet outage), and must maintain

communications with managers, co-workers

and customers during the time the employee

is on Telework.

2. Employees may be required to report to the

worksite for regularly scheduled meetings.

B. Employees must protect all Government records

and data against unauthorized disclosure, access,

mutilation, obliteration, and destruction. Files and

other information that are subject to the Privacy

Act regulations must be secured in a way that

renders these records and data inaccessible to

anyone other than the employee. At a minimum,

this will require that all records and data be kept

under lock and key when not in the possession of

the employee.

C. Employees must comply with all required security

measures and disclosure provisions, including

computer cable locks, password protection and

data encryption so that at no time are the security,

disclosure, or Privacy Act requirements of the

Service compromised.

D. Employees must ensure that government provided

equipment/property is used only for authorized

purposes.

E. Employees may not use a personal email account

to conduct any ofcial business of the Government.

F. Employees will inform the supervisor when they

are unable to perform work due to illness or

personal problems during the Telework TOD

and requesting appropriate leave. Employees

on Telework who experience conditions that

prevent work at their Telework site and that do not

impact their assigned POD (e.g., power outage,

connectivity issues) will contact their manager as

soon as practical. Employees may be directed to

report to their assigned POD to complete their

workday. Employees who are directed to report to

their assigned POD to complete their workday will

be granted administrative time (duty time) to report

to the ofce. Managers may grant administrative

leave, subject to any statute or regulation, in lieu

of directing the employee to report to the POD on

a case-by-case basis.

Section 6

Time and Attendance, Hours of Duty, and Alternate

Work Schedules (AWS)

A. Existing rules in Title 5 of the U.S. Code and the

Fair Labor Standards Act (FLSA) apply to Telework

arrangements.

B. Participants may request any schedule allowed

for their positions consistent with Article 23 of this

Agreement. Employees may earn credit hours

on Telework, if permitted by their work schedule,

and consistent with the provisions of Article 23,

subsection 5A1 of this Agreement.

C. Overtime, compensatory time and credit hours

must be approved in advance consistent with

Articles 23 and 24 of this Agreement.

D. Regulations and provisions of this Agreement

regarding leave remain unchanged under the

Telework Program.

E. Employees will report time spent on Telework on

Form 3081 or in the online time-keeping system.

Section 7

Telework Requirements During Weather and

Safety-Related Conditions

A. Whenever it becomes necessary to close an ofce

because of a weather or other safety-related

condition, reasonable efforts will be made to

inform all employees by private or public media,

including email, the IRS Emergency Hotlines,

and other methods as appropriate and available.

Such notice will be made as soon as practicable. A

“weather or other safety-related condition” is one

which is general rather than personal in scope and

impact. It may be caused by developments such

as terror alerts or attacks, heavy snow or severe

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icing conditions, oods, earthquakes, hurricanes

or other natural disasters, air pollution, massive

power failure, major res or serious interruptions

to public transportation caused by incidents

such as strikes of local transit employees or

mass demonstrations that create safety-related

conditions consistent with 5 C.F.R. Part 630,

Subpart P.

B. For the purpose of this Section, Telework-ready

employees are employees with an approved

Telework Agreement who have the necessary

equipment (e.g., laptop) and necessary work les

(paper or electronic) at their Telework location (or

transportable to the Telework location pursuant

to Section 7.E, below) to perform required duties

at the Telework location at the time of an ofce

closure or at other times as discussed below.

C. When an employee with an approved Telework

Agreement may reasonably anticipate that a

weather or other safety-related condition may

force the closure of their IRS facility (e.g.,

forecasted snow storm), the employee must take

reasonable steps (within an employee’s control)

to become Telework-ready – i.e., take necessary

work equipment and necessary work les to their

Telework location – for the anticipated day(s) the

facility may be closed. In such circumstances,

managers may authorize employees who are

not in their POD to travel on administrative time

(duty time) to their POD to obtain necessary work

equipment or les to become Telework-ready.

D. When an employee is Telework-ready and a

weather or other safety-related condition forces

the closure of their IRS facility, the employee

is expected to perform work at their approved

Telework location for their entire TOD. Where the

employee’s telework site is also impacted by the

same weather or safety-related condition (e.g.

hurricane, wildre, ood, evacuation) as the POD

and the condition prevents the employee from

safely working (e.g., power outage, evacuation

order), the employee may be granted an

equivalent amount of weather and safety leave. If

the employee is not Telework ready for all or part of

the tour of duty when a weather or safety-related

condition forces the closure of the IRS facility, the

employee may be granted an equivalent amount

of weather and safety leave.

E. When a teleworking employee experiences a

weather or other safety-related condition that

prevents them from safely working at their

Telework site, the employee must contact their

supervisor as soon as practicable. The employee

may be directed to travel to the employee’s regular

worksite – provided they may safely travel under

the circumstances – to complete their workday. If

directed to travel during regular duty hours, the

employee will receive administrative time (duty

time) to do so. If the employee is not directed

to report to their regular worksite, the employee

will be granted weather and safety leave. To be

granted weather and safety leave under this

provision, the employee may submit Form 10837

or other appropriate documentation (e.g., email) in

support of their claim.

F. In the event the ofce has an early departure,

employees who have a Telework agreement and

who are working in the ofce are required to take

their equipment and work les to their Telework

location to nish their TOD. Employees required

to travel to their approved telework location

during regular duty hours will be granted weather

and safety leave for the time required to travel

home. However, if the employee’s telework site

is also impacted by the emergency condition

(e.g. hurricane, wildre, ood, evacuation) and

the condition prevents the employee from safely

working (e.g., power outage, evacuation order), the

employee may be granted an equivalent amount of

weather and safety leave.

G. In the event the ofce has a delayed opening,

telework ready employees who were scheduled to

report to the ofce may request to use unscheduled

telework for their entire tour of duty or arrive at

the delayed opening time to complete their tour of

duty in the ofce.

H. Unscheduled Telework hours worked due to

a weather or safety-related ofce closure or

unscheduled Telework announcement will not

count against the employee’s maximum number

of hours permitted under the Telework Agreement.

The unscheduled telework day will count toward

the two (2) day per pay period requirement to

report to the POD referenced in Section 1A4 of

this Article.

I. Employees who are required to work unscheduled

Telework will not have their previously scheduled

Telework days changed or cancelled.

J. Employees on a Telework agreement may cancel

preapproved leave or paid time off and be granted

the same amount of weather and safety leave

as other employees if: (1) the intended purpose

of the leave or paid time off is frustrated by the

same weather and safety-related condition forcing

the ofce closure; and (2) the employees are

not Telework-ready. The manager may request

information or documentation to show that granting

weather and safety leave is appropriate.

K. In cases where weather and safety leave is

granted for consecutive days, the employee must

be reachable by the Employer via telephone or

email, provided such services are available. If

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ARTICLE 51

so, the employee must respond to attempts to

communicate within twenty-four (24) hours.

Section 8

Furniture and Equipment

A. 1. All requests for furniture and equipment will

be provided within thirty (30) days of the

request contingent upon budget, with the

understanding that if it is not provided within

the thirty (30) days, it will be provided as soon

as possible thereafter.

2. The Employer has determined that employees

will not be provided duplicative equipment

for purposes of Teleworking. Equipment

provided for purposes of mobile work does not

constitute duplicative equipment provided for

the purpose of this subsection.

3. Equipment provided for use in a POD may not

be removed for use in a Telework site except

for certain peripheral computer equipment

(e.g., cable locks, docking station, mouse,

keyboard, or monitor) unless otherwise

authorized by this Section.

B. Employees on Frequent Telework

If requested, employees participating in Frequent

Telework will be provided the following equipment:

1. a lockable le cabinet purchased by the

Employer;

2. for communications, employees will be

provided with the capability to make outgoing

and receive incoming calls via employer-

provided technology;

3. a Government-issued personal computer

equipped with technology for remote network

access; and

4. the capability to print, scan, fax and/or copy if

the Employer determines it is needed for the

employee to perform their job duties.

If the equipment/capability provided to the employee

becomes inoperative, the Employer will repair or

replace it as soon as practicable.

C. Employees on Recurring Telework

If requested and related to their job duties, employees

participating in Recurring Telework will be provided

with the capability to send and receive voice calls

and messages to assist in their communication needs

with management and customers, and a lockable

le cabinet purchased by the Employer. Based

upon the work approved for the Recurring Telework

arrangement, and to the extent laptops are available

through the loaner laptop program, employees will be

provided a loaner laptop if they do not already have a

laptop as part of their normal job duties.

D. Employees on Ad Hoc Telework

Employees approved for an Ad Hoc Telework

arrangement will not be provided additional equipment

and must be able to complete the assigned work at

the Telework site using the equipment provided for

their normal job duties. However, to the extent laptops

are available through the loaner laptop program,

employees will be provided a loaner laptop if they do

not already have a laptop as part of their normal job

duties and a laptop is needed to complete the work.

E. Employees with Field-Based Duties

An employee who works Recurring Telework, and who

regularly performs a combination of Telework and eld-

based assignments for eighty (80) or more hours each

month, will also be provided equipment consistent with

subsection 8B above.

Section 9

Information

By October 31st of each year, the Employer will provide

data for the prior scal year showing the employees

approved for telework, including their name, BOD,

POD, Series, Grade, type of telework (frequent,

recurring, or Ad Hoc), and the total number of telework

hours worked by each employee

Article 51

Section 1

Displaced and surplus employees are afforded career

transition assistance and selection priority in obtaining

a permanent position either within or outside their

commuting area. The denition of displaced and

surplus employees and local commuting area may be

found in the glossary of terms in Exhibit 51-1.

Section 2

A. The Service’s CTAP provides employees identied

as “displaced and/or surplus” with the necessary

human resource tools to assist them in obtaining

a permanent position either within or outside the

Federal Government. The provisions of this Article

are to be interpreted consistent with 5 C.F.R. §

330, subpart F.

B. An employee will be determined eligible for

career transition services and selection priority

immediately upon receipt of a reduction in force

(RIF) notice of separation or notice of proposed

separation for declining a directed reassignment or

transfer of function outside of the local commuting

area, Certicate of Expected Separation, notice

of position abolishment, a notice stating that the

employee is eligible for discontinued service

Career Transition Assistance

Plan (CTAP)

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ARTICLE 51

retirement or other ofcial certication identifying

the employee or position as being in a surplus

organization or occupation, whichever is earliest.

C. An employee’s eligibility under CTAP will expire on

the earliest of:

1. the RIF separation date, the employee’s

resignation, retirement, or separation from

the agency (including separation by adverse

action procedures for declining a directed

reassignment or transfer of function or similar

relocation to another local commuting area);

2. the cancellation of the notices referred to

in this subsection such that the employee

no longer meets the denition of surplus or

displaced;

3. the employee’s placement into another

position within the agency at any grade or pay

level, either permanent or time-limited, before

the agency separates the employee;

4. the employee’s appointment to a career,

career conditional or excepted position

without time limit in any agency at any grade

or pay level; and

5. the employee’s declination of a career, career

conditional, or excepted appointment (without

time limit), for which the employee had applied

and been rated well-qualied.

D. Consistent with Article 19 of this Agreement,

the Employer will provide written notication to

NTEU in advance of the issuance of any notice

that provides eligibility to employees under CTAP.

The notication will include the employees name,

position (title, series and grade), type of notice

issued, reason for issuance of notice, and the date

and time of scheduled employee briengs.

Section 3

A. Prior to selecting any other candidate from outside

the Service and consistent with 5 C.F.R. § 330.607,

an employee identied as “displaced or surplus”

will receive selection priority for any vacancy for

which they apply if:

1. the employee has a current performance rating

of record of at least fully successful;

2. the vacancy is at a grade or pay level with

a representative rate no higher than the

representative rate of the grade or pay level of

the employee’s permanent position of record;

3. the vacancy has no greater promotion potential

than the employee’s permanent position of

record;

4. the employee provides proof of eligibility for

selection priority;

5. the employee is determined to be well-qualied;

6. the employee’s permanent position of record

is in the same local commuting area of the

vacancy (or if the employee occupies a

position outside the local commuting area, the

employee can only exercise selection priority

subject to the selection priority listed below in

subsection 3B); and

7. the employee submits an application within

the time frames established by the agency.

B. A surplus or displaced employee will be determined

well-qualied as dened in Section 4. With the

exception of lling a vacancy through the use

of an exception identied in 5 C.F.R. 330.609,

the Employer must select from the well-qualied

“displaced or surplus” eligible employees within the

categories below. For each category of employees

described below, the most senior displaced or

surplus employee will be selected for any vacancy.

In the case of ties among well qualied displaced

or surplus employees, within each category

described below, the Employer will select the

most senior employee by IRS EOD. The Employer

will use the following selection order when lling

a vacancy for IRS employees, (bargaining unit

(BU) or non-bargaining unit (NBU)) or Treasury

employees as described below:

1. exceptions identied in 5 C.F.R. § 330.609;

2. IRS displaced employees within the commuting

area;

3. IRS surplus employees within the

commuting area;

4. Priority placement/priority consideration of

IRS employees within the commuting area;

5. Reassignment Preference eligibles within

the commuting area.

6. Competitive/non-competitive movement of

IRS employees within the commuting area;

7. Treasury displaced employees within the

commuting area;

8. Treasury surplus employees within the

commuting area;

9. IRS displaced employees outside the

commuting area; and

10. IRS surplus employees outside the

commuting area; and

11. Reassignment Preference eligibles outside

of the commuting area.

C. Exceptions identied in 5 C.F.R. § 330.609(a)

through (ee) referenced in subsection 3B include

but are not limited to:

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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ARTICLE 51

1. exchange of positions between or among

Agency employees, when the actions involve

no increase in grade or promotional potential

and no actual vacancy results, i.e. job swaps;

2. details;

3. time-limited promotions of under 121 days,

including all extensions;

4. career ladder promotions or position changes

resulting from reclassication actions;

5. recall of seasonal or intermittent employees

from non-pay status;

6. an action taken pursuant to the settlement of

a formal complaint;

7. temporary appointments of under 121 days

(including all extensions);

8. the internal placement of an injured or

disabled worker whose agency has identied

a position for which he or she can reasonably

be accommodated;

9. a placement that is a “reasonable offer” as

dened in 5 U.S.C. §§ 8336(d) and 8414(b);

and

10. conversion of an employee’s time-limited

appointment to a permanent appointment

if the employee accepted the time-limited

appointment while a CTAP eligible.

D. A surplus or displaced employee who is selected

for a permanent position at the same or lower

grade will have ve (5) workdays from the date of

selection to accept or decline an offer from within

the commuting area; and seven (7) workdays

to accept or decline an offer from outside the

commuting area. Failure to accept or decline an

offer within the applicable time limits will constitute

a withdrawal of the application for purposes of

consideration for the position. An employee’s

failure to respond timely, however, will not render

him or her ineligible for other positions under the

CTAP program.

Section 4

A. A surplus or displaced employee is considered well

qualied if he/she possesses the knowledge, skills,

and abilities which clearly exceed the minimum

qualication requirements for the position. A

well-qualied employee will not necessarily meet

the denition of highly or best qualied but must

satisfy the following criteria:

1. meets the basic qualication standards

and eligibility requirements for the position,

including any medical qualications, suitability,

and minimum educational and experience

requirements;

2. meets all selective factors where applicable

and meets appropriate quality rating factor

levels as determined by the Employer; or is

rated by the Employer to be above minimally

qualied;

3. is physically qualied, with reasonable

accommodation where appropriate, to perform

the essential duties of the position;

4. meets any special qualifying condition(s) that

OPM has approved for the position; and

5. is able to satisfactorily perform the duties of

the position upon entry.

B. Employees who apply for vacancies within the

local commuting area will be advised, in writing,

of the results of their application, and whether or

not they were found well-qualied. If they were

not found well-qualied, the notice must include

information on the results of an independent,

second review as described in subsection 4C. If

the employee is found well-qualied, and another

well-qualied candidate is selected, the applicant

will be so advised.

C. The Service will ensure that an independent

second review is conducted and documented

whenever an otherwise eligible employee is

determined to be not well-qualied. The applicants

must be advised in writing of the results of the

second review.

D. Vacancy announcements must contain information

in writing on how eligible employees can apply,

what proof of eligibility is required, and what is

required for an applicant to be determined well-

qualied.

Section 5

For the purpose of allowing all “displaced or surplus”

employees to apply for vacancies within the Service,

management will post all appropriate vacancies

consistent with Article 13 so long as there are

“displaced and surplus” eligible employees. However,

when lling positions on a temporary basis (NTE 180

days), a vacancy announcement will not be required

to clear CTAP if the Employer has veried that there

are no CTAP eligibles in the commuting area of the

temporary vacancy. Additionally, the lling of positions

during the ling season under OPM’s 180-day hiring

exception will not require the posting of a vacancy

announcement for CTAP eligibles.

Section 6

The Employer will make available orientation sessions

for all displaced or surplus employees dened in

Exhibit 51-1 of this Article. The orientation will include

information on the use of the career transition services

and the eligibility requirements for selection priority

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

179

ARTICLE 52

for CTAP, Interagency Career Transition Assistance

Program (ICTAP) and Reassignment Priority List

(RPL). The orientation will be either in person or in an

electronically-based format.

Section 7

A. Career transition services will be made available to

displaced or surplus employees. Additional career

transition services for employees whose departure

would create a local placement opportunity for a

displaced or surplus employee during CTAP may

be negotiated by the parties in accordance with

Article 19. Career transition services will include:

1. a reasonable period of time (administrative

absence) for use of out placement facilities and/or

participation in career transition services;

2. reasonable access to telephones, copy machines,

computers and software, typewriters, local e-mail/

Internet access (where available) and FAX

machines;

3. out placement assistance, self-administered

continuing education/training courses, and

other services identied within the Employee

Assistance Program; and

4. other learning and development activities and

interventions such as experiential/action learning or

classroom/workshop activities.

Article 52

Section 1

A. An employee who receives from the Employer:

1. a notice of Reduction in Force;

2. a notice of proposed separation of a

probationary employee;

3. a notice of decision to separate a

probationary employee;

4. a letter issued to the employee pursuant to

Article 40, Section 2;

5. a leave restriction letter;

6. a notice of involuntary reassignment to

another post-of-duty (POD) (other than an

SF-50);

7. a notice of reclassication of the position the

employee occupies (other than an SF-50);

8. a written request for information concerning

employee alleged under reporting or non-

ling; or

9. a notice of changed or modied nexus

statement;

will simultaneously receive a copy of such notice which

states at the top of the rst page in capital letters “THIS

COPY MAY AT YOUR OPTION BE FURNISHED TO

NTEU CHAPTER __________.”

Section 2

A. The Union and the Employer recognize that

employees should be informed of their rights and

benets. Accordingly, the Employer will notify

employees periodically on matters including, but

not limited to, the following:

1. incentive awards;

2. health and safety;

3. annual leave, sick leave and leave without

pay; and

4. promotion plan.

Section 3

A. The Employer will distribute to each incoming

employee within the unit an announcement card

(furnished to the Employer by the Union at each

POD) as described in Exhibit 52-1.

B. Information contained on this announcement card

may be deleted by the Union at any time. New

information may be added, or existing information

may be modied, with approval from the Employer.

Such approval may not be unreasonably withheld.

Section 4

The Employer will continue to provide each employee

during each pay period a written statement showing

pay, deductions, and leave status together with the

total cumulative yearly earnings and total cumulative

deductions in each category.

Section 5

The Employer will hold a formal discussion with

employees annually concerning the Ofce of

Government Ethics rules and regulations, as well as

any other applicable rules and regulations relating

to ethics and conduct. Employees who have an

immediate personal interest should direct written

questions concerning an interpretation or application

of any of these rules and/or regulations

Article 53

Section 1

A. 1. Participation in the Combined Federal Campaign,

blood donor drives, bond campaigns, and other

worthy drives will be on a completely voluntary

basis. This does not preclude general publicity of

the programs by the Employer.

Miscellaneous Provisions

Notices to Employees

2. Further, verbal encouragement will only be

permissible when given to groups of ve

(5) or more employees. However, in some

instances due to absence of employees or new

employee orientation, it may be necessary

for the Employer to discuss these programs

below the aforementioned levels.

B. Immediate supervisors may not collect pledges

or contributions from individual employees under

their supervision.

Section 2

The Employer will notify a deceased employee’s

designated next of kin of any benets to which the next

of kin may be entitled (i.e., TSP payouts, retirement

benets, and FEHB benets) and assist the next of kin

in ling claims for unpaid compensation, including lump

sum leave payments and any retirement insurance or

Social Security benets.

Section 3

When, through administrative error or oversight, the

employee is denied benets or pay to which otherwise

entitled, restoration of said benets or pay shall be

made in accordance with law, rule and regulation as

expeditiously as practicable.

Section 4

A. Where, through administrative error, an employee

receives an excess amount of money which

would normally go unnoticed or undetected, such

employee shall agree to repay the excess amount

consistent with the terms of the Debt Collection

Act. Letters issued by the Employer to employees

regarding repayment of a debt will include the

following statement:

“The Debt Collection Act provides that you

have the right to legal representation as it

relates to the debt. Bargaining unit employees

may have a right to NTEU representation to

the extent that it relates to this action. For

more information, please contact your local

NTEU Chapter President.”

If an employee terminates employment with the

Employer prior to liquidation of any overpayment

described in subsection 4A, above, the Employer

retains the right to satisfy any outstanding balance

from any funds due and owing the employee prior to

the effective date of separation.

Section 5

A. 1. When an employee’s regular salary payment

is not issued, the employee will be provided

with an alternative method of salary payment

within seventy-two (72) hours of providing the

Employer with notication on the proper form

for that purpose.

2. When an employee’s regular salary payment

was issued, but it was lost, stolen, mutilated,

or not received, the employee will be provided

with a substitute payment within five (5) to

seven (7) workdays of providing the Employer

with notification on the proper form for that

purpose.

Section 6

Employees will receive salary payments via direct

deposit unless the employee certies a hardship as

dened by Government-wide regulations.

Section 7

A. Pursuant to 5 C.F.R. §§ 890.303 and 890.502

employees may, at their option, make direct

payments for Federal Employees Health Benets

(FEHB) to the Employer while they are in non-

pay status, have such payments deducted

from their salaries upon return to duty status,

or voluntarily choose to terminate their FEHB

coverage.

Information regarding the impact of terminating

FEHB benets will be explained in the Federal

Employees Health Benets Election letter issued

to seasonal employees.

B. At least twenty-one (21) days in advance of

being placed in a non-pay status, or as soon as

practicable if there are less than twenty-one (21)

days between the date it becomes known that

an employee will enter non-pay status and the

effective date of entering non-pay status, the

Employer will give employees written notice of

their options under subsection 7A. Such written

notice shall provide employees with all necessary

information, for example, where to make direct

payments.

C. If an employee chooses to make direct FEHB

payments while in non-pay status, such payments

may be made in any amount of ve dollars ($5.00)

or more, provided that such payments do not

exceed the amount owed. If the direct payments

are insufcient to cover the cost of the employee’s

FEHB premiums, the Employer will pay the

difference and recover that amount through salary

deductions once the employee returns to duty.

D. If employees choose to have payments deducted

from their salaries upon return to pay status, such

deductions must be made in accordance with the

provisions of the Debt Collection Act and shall begin

in the second contiguous pay period following the

employee’s return to pay status. If, considering an

employee’s personal circumstances, an employee

asserts that the deduction proposed would cause

a nancial hardship, an employee may appeal

such proposed deductions in accordance with the

Debt Collection Act.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

180

ARTICLE 53

Section 8

Payment Discretion

The Employer will pay nancial benets, such as

transportation subsidies, in accordance with law,

regulation, Executive Order and applicable negotiated

agreements.

Section 9

Waiver of Payments

A. An employee, or the Union on behalf of an

employee, may make a written request for a waiver

of collection of an overpayment. The Employer will,

consistent with its legal authority, waive a claim

arising out of an overpayment to an employee if all

the following conditions are satised:

1. the Employer has determined that the

erroneous overpayment occurred due to

administrative error, with no indication of

fraud, misrepresentation, fault or lack of good

faith on the part of the employee; and

2. collection of the claim would be against

equity and good conscience and not in the

best interest of the United States.

Section 10

A. The Employer will subsidize an employee’s use of

public transit by paying for qualied transit passes

up to the non-taxable amount. The maximum

amount to be provided will be consistent with any

applicable law, including any annual inationary

adjustments provided by the Internal Revenue

Code.

B. Any change to the amount will be implemented as

soon as practicable but not later than sixty (60)

days from when the Agency received notice of the

change from the Department of Transportation.

However, any such change will not be implemented

prior to the effective date of the change.

C. The subsidy must be in a form not readily convertible

to cash or used for purposes other than intended,

e.g., fare cards, passes, tokens, tickets or other

instruments issued by authorized local transit

authorities. Direct cash subsidies to employees

are prohibited. Any increases to the non-taxable

amount will not be applied retroactively.

Article 54

Section 1

Term Agreement

This Agreement will become effective thirty-one

(31) days from execution or agency head approval,

whichever occurs rst. However, the parties agree

to implement this Agreement on or about October 1,

2021. If not implemented at that time, all practices of

the National Agreement will continue to apply until this

Agreement is implemented.

The successor Agreement will be implemented on

or about October 1, 2027, or six (6) years from the

implementation of this Agreement, whichever is

later. The terms and conditions of this Agreement

will continue to apply until a successor Agreement is

implemented.

Negotiations over the successor Agreement will

be completed in accordance with the ground rules

appended hereto as Exhibit 54-1.

Section 2

Mid-Term Agreements and Practices

A. Mid-Term Agreements and Past Practices

All practices and midterm agreements not in

conict with this Agreement, law, rule, or regulation

will continue during the duration of this Agreement,

subject to subsection 2B, below or a midterm

agreement’s duration/effective date clause.

B. Changes to Mid-Term Agreements or Practices

If either party wishes to propose a change in the

working conditions established pursuant to a past

practice or mid-term agreement, it will use the

applicable procedures of Article 47 to provide

notice and bargain to the extent required by law.

Section 3

Mid-Term Reopener

Either party may reopen three (3) existing Articles

and propose one (1) new Article, (except that Article

9, Ofcial Time, may only be opened at the election

of National NTEU and Article 13, Promotions and

Other Competitive Actions, may only be opened at the

election of the Employer) by serving proposals on the

other party by no later than September 29, 2023, or

when the parties may otherwise mutually agree. The

ground rules appended hereto as Exhibit 54-1 will be

followed for the reopener negotiations. Changes to

the Agreement made at a Mid-Term table will become

effective on October 1, 2024.

Section 4

Waiver

A. Nothing in this Agreement shall serve as a waiver

by either party of the right to negotiate over matters

that are affected by a change (during the life of

this Agreement) to the Federal Service Labor-

Management Relations Statute that expands or

contracts the scope of bargaining in the Federal

sector.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

181

ARTICLE 54

Duration and Termination

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

182

ARTICLE 55

B. Such bargaining may be initiated at any time

after sixty (60) days from the effective date of the

statutory change pursuant to Article 47, Section 2.

Article 55

Section 1

A. The employer will afford reasonable accommodation

to qualied disabled employees unless the

accommodation would impose an undue hardship on

the operation of the Employer’s program. For example,

employees who are disabled by alcoholism may be

offered rehabilitative assistance and the opportunity

to take sick leave for treatment, if necessary, before

any action for continuing performance or misconduct

problems relating to their alcoholism is taken.

B. Depending on the facts and circumstances of each

case, examples of reasonable accommodations

could include:

1. renovations to existing facilities to make them

readily accessible to and usable by persons with

disabilities;

2. job restructuring;

3. modications to work schedules;

4. modications to telework agreements, including

full-time telework;

5. reassignments to vacant positions;

6. acquiring or modifying equipment or devices;

7. adjusting or modifying examinations, training

materials/programs and policies;

8. providing qualied readers or interpreters for group

meetings and individual discussions;

9. providing e-mails and other electronic transmissions

in a format that the disabled employee can

understand; or

10. granting advanced sick leave or advanced annual

leave beyond the criteria for such benets in this

Agreement.

C. Additional information regarding the Reasonable

Accommodation Program of the Employer may

be found on the ERC and IRS Equity, Diversity

and Inclusion Ofce (EDI) websites.

Section 2

A. Upon a request for a reasonable accommodation,

the Employer and employee will engage in an

“interactive process” to determine the reasonable

accommodation, as follows:

1. The Employer will analyze the particular

job involved and determine its purpose and

essential functions.

2. The Employer and the employee seeking

the reasonable accommodation will work

together to determine what barriers exist to

the employee’s performance of a particular job

function.

3. The Employer, working with the employee, will

identify a range of possible accommodations

that have the potential to reduce the difculties,

either in the environment or the job tasks, and

which will allow the employee to perform the

essential functions of the position.

4. Once various possible accommodations

are identied, the Employer should assess

the effectiveness of each accommodation

and the preference of the employee to be

accommodated and then determine whether

the various accommodations would pose an

undue hardship upon the Employer.

If the request does not involve extenuating

circumstances, or does not require that

supporting medical documentation be

obtained, the request shall be processed and

the accommodation, if approved, granted

and provided as soon as possible, but not

later than fteen (15) workdays from the date

the deciding ofcial approved the request.

accommodated and then determine whether

the various accommodations would pose an

undue hardship upon the Employer.

5. If the request does not involve extenuating

circumstances, or does not require that

supporting medical documentation be

obtained, the request shall be processed and

the accommodation, if approved, granted and

provided as soon as possible, but not later

than fteen (15) workdays from the date the

deciding ofcial approved the request.

B. Any grievance over a nal denial of a reasonable

accommodation request following the reconsideration

process may be led as a streamlined grievance.

C. By mutual agreement, any arbitration of a

reasonable accommodation request may utilize

the streamlined arbitration process outlined in

Article 43. A Party experiencing a delay in the

scheduling of the arbitration hearing may utilize

Article 43, Section 4A11(a) to expedite the

scheduling.

D. Nothing in this Agreement bars the granting of an

additional right, benet, or process if needed to

reasonably accommodate a qualied employee

with a disability where (1) the particular right,

Reasonable Accommodation

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

183

ARTICLE 56

benet or process does not conict with

the terms of this Agreement or past practice and

(2) the accommodation would not adversely impact

a unit employee. If the accommodation conicts

with the terms of this Agreement or past practice

or requires more than a “de minimis” change in the

conditions of employment of other bargaining unit

employees, the Employer will serve notice

E. and bargain to the extent required by law pursuant

to the provisions of Article 15, Section 2A. Such

bargaining will not delay the implementation

of the reasonable accommodation when such

implementation is necessary to allow the employee

to continue in a duty status.

Article 56

Section 1

A. In accordance with 40 U.S.C. § 590(g) and the

Ofce of Personnel Management’s Regulations

at 5 C.F.R. § 792.201-206, the Employer will

maintain a “Childcare Subsidy Program” during

this Agreement, subject to budgetary limitations.

B. The Employer has determined to maintain a total

of fteen million dollars ($15,000,000) annually for

this program, adjusted yearly to reect changes

in the consumer price index (CPI). This amount

includes administrative costs and vendor’s fees.

At the Employer’s discretion, additional funds can

be allocated to the program in a given year.

C. The Employer will provide all employees with

information regarding the Child Care Subsidy

Program on an annual basis, including Application

Forms and Child Care Subsidy Agreement Forms.

Section 2

A. The following employees may apply for this program:

1. Any permanent or seasonal full time or part

time employee;

2. One or more qualifying children;

3. WhoseTotal Family Income (TFI) is less than

$90,000, as dened further below.

B. Seasonal employees are eligible for a subsidy of

expenses incurred only while in work status.

C. Childcare may be full-or-part-time care that is

center-or-home-based and includes daytime

summer programs and before and after school

programs so long as it is licensed or regulated by

state and/or local authorities in the state or locality

in which the provider operates.

D. The program covers children from birth to age 12

(under the age of 13) and disabled children through

age 17 (under the age of 18). For purposes of this

Article, “child” is dened in 5 C.F.R. § 792.202.

E. Benets provided will be reduced by the amount

of other state or local childcare subsides received.

F. The employee will be granted a monthly childcare

subsidy up to the maximum annual benet as

indicated by the following thresholds:

Annual Total

Family Income (TFI)

Threshold

Maximum

Annual

Benet

Maximum

Monthly

Benet

$70,000 or less $5,000

$416.66

$70,001 to $80,000 $4,500

$375.00

$80,001 to $90,000 $4,000

$333.33

G. The above benets for employees whose TFI is

$70,000 or less shall be paid rst. Thereafter,

provided sufcient funds are available, employees

whose TFI is between $70,001 to $80,000 will be

paid second. Thereafter, provided sufcient funds

are available, employees whose TFI is between

$80,001 to $90,000 will be paid third. If there are

insufcient funds for any threshold, any remaining

funds will be divided equally among participants

until they are depleted.

H. Part-time employees are eligible for a subsidy of

expenses prorated as a proportion of a full-time

schedule. For example, a part-time employee who

works 20 hours per week with a TFI of $70,000 or

less will be eligible for a monthly benet of $208.33

while in work status.

I. There will be one open-enrollment period per year,

and enrollment available upon Qualifying Life

Events as dened in 5 C.F.R. § 892.101.

Section 3

A. Child-care subsidy payments will cease to be

made if:

1. The employee who was certied to receive

the benet is no longer employed by the

Employer;

2. The child (or children) on whose behalf the

childcare subsidy was being paid is no longer

enrolled in a licensed childcare facility or with

a licensed childcare provider that was certied

to receive the payment, whichever occurs

rst; or

3. The child or children no longer qualify (i.e.,

they have aged out)

Childcare Subsidy Program

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

184

ARTICLE 56

Each employee who receives a childcare subsidy

under this Article must notify the Employer if any of the

aforementioned changes occur.

B. The subsidy amount is not dependent on the marital

status of the parent(s). If both parents are IRS

employees, only one childcare subsidy amount will

be paid.

C. The Employer will pay the subsidy directly to the

childcare providers.

D. The Employer will notify employees of the existence

of this program on a quarterly basis and consistent

with this National Agreement, the Parties may survey

the employees to gauge this program’s efcacy.

E. Annually, the Parties will meet to discuss funding,

participation rates, and potential adjustments to this

Article.

SIGNATURE PAGE 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

185

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

186

EXHIBIT 5-1

Signature of employee

Date

Pursuant to 5 USC 7114(a)(2)(B) you have the right to be represented during the interview about

to take place by a person designated by the exclusively recognized labor organization for the unit

in which you work, if you reasonably believe that the results of this interview may result in

disciplinary action against you and you request representation.

I acknowledge receipt of the aforementioned notification of my right to representation.

(Rev. 10-1999)

Catalog Number 60331E publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Employee Notication Regarding Union Representation

Form 8111,

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

187

EXHIBIT 5-2

Form 5228 (Rev. 9-2021)

Catalog Number 42384T publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Waiver of Right to Remain Silent and of

Right to Advice of Counsel

Statement of Rights

Before we ask you any questions, it is my duty to advise you of your rights.

You have the right to remain silent.

Anything you say can be used against you in court, or other proceedings.

You have the right to consult an attorney before making any statement or answering any question, and you may have an

attorney present with you during questioning.

You may have an attorney appointed by the U.S. Magistrate or the court to represent you if you cannot afford or otherwise

obtain one.

If you decide to answer questions now with or without a lawyer, you still have the right to stop the questioning at any time,

or to stop the questioning for the purpose of consulting a lawyer.

However–

You may waive the right to advice of counsel and your right to remain silent, and you may answer questions or make a

statement without consulting a lawyer if you so desire.

Waiver

I have had the above statements of my rights read and explained to me and fully understanding these rights I waive them

freely and voluntarily, without threat or intimidation and without any promise of reward or immunity. I was taken into

custody at

(time),

on (date), and have signed this document at

(time),

(date).

(Name)

Witnesses

(Name)

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 5-2

EXHIBIT 5-3

Statement of Rights and Obligations

Form

8112

(Rev. 10-1999)

Catalog Number 60332P publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Before we ask you any questions, it is my obligation to inform you of the following:

"You are here to be asked questions pertaining to your employment with the Internal Revenue Service and

the duties that you perform for the IRS. You have the option to remain silent, although you may be subject to

removal from your employment by the Service if you fail to answer material and relevant questions relating to

the performance of your duties as an employee. You are further advised that the answers you may give to

the questions propounded to you at this interview, or any information or evidence which is gained by reason

of your answers, may not be used against you in a criminal proceeding except that you may be subject to a

criminal prosecution for any false answer that you may give."

Receipt By Employee

I have been given the above statement of rights and obligations at the beginning of the interview held on

Signature of employee Date

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

189

EXHIBIT 5-4

Employee Notification Regarding Third Party Interviews

Form 9142 (Rev. 6-1989)

Catalog Number 10748X publish.no.irs.gov Department of the Treasury - Internal Revenue Service

You are not currently the subject of this investigation. However, you may be held responsible for

any false statements you make or for any violation of the IRS Rules of Conduct that you admit.

Therefore, if at any time during the interview you reasonably believe that you may be subjected to

discipline as a result of your statements, you may request representation by the National

Treasury Employees Union. If such a request is denied by the Employer, and if that denial is later

found, by an arbitrator or the Federal Labor Relations Authority, to have been improper, any

statements you made after requesting Union representation may not be used against you in any

disciplinary action or proceeding.

I acknowledge receipt of the aforementioned notification of my rights.

Signature of employee Date

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

190

EXHIBIT 5-4

EXHIBIT 5-5

176

EXHIBIT 5-5 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 5-5

163

National Agreement II Internal Revenue Service and National Treasury Employees Union EXHIBIT 5-5

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

191

EXHIBIT 5-6

Waiver of Right to Remain Silent and of

Right to Advice of Counsel (Non-Custody)

Form

12036

(4-1998)

Catalog Number 25738V publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Statement of Rights

Before we ask you any questions, it is my duty to advise you of your rights.

You have the right to remain silent if your answers may tend to incriminate you.

Anything you say can be used against you in any future criminal proceedings or agency disciplinary/

adverse action proceeding, or both.

You have the right to consult an attorney before making any statement or answering any question, and

you may have him/her present with you during the questioning.

Although you would normally be expected to answer questions regarding your official duties in this

instance you are not required to do so. Your refusal to answer on the grounds that the answers may

tend to incriminate you will not subject you to disciplinary action by the Internal Revenue Service.

If you decide to answer questions now with or without a lawyer, you still have the right to stop the

questioning at any time, or to stop the questioning for the purpose of consulting a lawyer.

However–

You may waiver the right to advice of counsel and your right to remain silent, and you may answer

questions or make a statement without consulting a lawyer if you so desire.

Waiver

I have had the above statements of my rights read and explained to me and fully understanding those

rights I waive them freely and voluntarily, without threat or intimidation and without any promise of

reward or immunity.

(time),

, have signed this document at

(date).

(Employee signature)

Witnesses

(Name)

(Signature)

(Name)

(Signature)

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 5-6

EXHIBIT 6-1 (front)

Outside Employment or Business Activity Request

Department of the Treasury - Internal Revenue Servicepublish.no.irs.gov

Form

7995

(Rev. 11-2018)

Catalog Number 43844Y

Section 1 - To be Completed by Employee

1. Employee name

(last, first, middle)

2. SEID 3. Position title and grade

4. Post of Duty

(City, State)

5. IRS work schedule

Full Time Part Time Intermittent Temp Seasonal Other

6. Do you currently have an approved Outside Employment request

Yes No

7. If you answered Yes to question 6, what is the Employer's Name, the nature of the business/activity

7a. Are you still performing in this position

Yes No

7b. If you answered NO to question 7a, what date did you stop performing this outside employment/activity

8. Prospective employer’s name and address

9. Type of business 10. Proposed work schedule

11. Proposed start date

12. Proposed end date

13. Describe in detail the outside employment or business activity

(Refer to the IRS Ethics Handbook, Document 12011, and Outside Employment

Guidelines, Document 12011-A, to ensure the employment/activity is not prohibited and does not conflict with your IRS position.)

14. I certify the statements made in this section are complete and correct to the best of my knowledge. I understand if my outside employment or

business activity request is approved I must: (a) reapply for permission if the nature of this employment or business changes, (b) reapply for

permission if I change IRS positions, and (c) advise my supervisor when my approved employment or business activity ends.

15. Employee signature 16. Date signed

Section 2 – Reviewing Official - Immediate Supervisor

Receipt date of initial request Receipt date of fully-completed request

Deadline for Approval/Disapproval (date)

Recommend Approval

Recommend Disapproval

Supervisor signature Supervisor title Date signed

Section 3 – Labor Relations Review

(If applicable; only need if management has a question or concern regarding the outside employment or activity.)

Has review been completed?

Yes No

Not

applicable

In determining whether to recommend approval or disapproval for this outside employment or business activity

request, I have reviewed the IRS Ethics Handbook, Doc. 12011, and Outside Employment Guidelines, Doc. 12011-A.

LR Specialist signature Date signed

LR Specialist comments

(e.g., reviewed request - complies with the IRS Ethics Handbook/Outside Employment Guidelines, OR need opinion from the Deputy

Ethics Official)

Section 4 – Employee's Second Level Manager

In determining whether to approve or disapprove this request for outside employment or business activity, I have

reviewed the IRS Ethics Handbook, Document 12011, and Outside Employment Guidelines, Document 12011-A.

If disapproved, I understand I must include a statement indicating the reason(s).

Approved

Disapproved

Second-level Manager signature

Second-level Manager title

Date signed

Copy to:

Employee OPF Employee drop file

Note: this request must be added to the Outside Employment system (located in SETR/TAPS menu).

Section 5 – Annual Review by Immediate Supervisor

(MUST update the "Annual Review Date" in the Outside Employment system)

Supervisor

signature

Date

signed

Supervisor

signature

Date

signed

Supervisor

signature

Date

signed

Supervisor

signature

Date

signed

Supervisor

signature

Date

signed

Supervisor

signature

Date

signed

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

193

EXHIBIT 6-1 (back)

Instructions for completing Form 7995, Outside Employment or Business Activity Request

Department of the Treasury - Internal Revenue Servicepublish.no.irs.gov

Form

7995

(Rev. 11-2018)

Catalog Number 43844Y

As an alternative to adding an Outside Employment (OE) request to the automated OE system, which is preferred, employees may complete this

form to request approval for an outside employment or business activity. If the employee uses the form, his/her manager (or designee) must

enter the data into the OE system, which is in the SETR/TAPS menu. For more information on the automated system, employees must visit the

HCO website and managers must visit the iManage website (type "Outside Employment" in the search field).

Section 1 – Employee Completes

Each item in this section must be completed. Failure to do so may result in delay of the approval/disapproval of the request.

Section 2 – Immediate Supervisor Completes

The employee's immediate supervisor must review this request to engage in outside employment or business activity as soon as possible and

not later than ten (10) workdays from receipt. If the request is not approved within (ten) 10 workdays, the request is considered denied (refer to

Article 6 of the IRS/NTEU National Agreement, Document 11678, and IRM 6.735).

Upon receipt of a request, review it for completeness. If additional information is necessary, return request to the employee and advise him/her

of the additional information required (to expedite the request, verbally contact the employee and confirm in writing).

Upon receipt of a fully-completed request, complete Receipt of Fully-Completed Request and Deadline for approval/disapproval, (10 workdays

from receipt of the fully-completed request). The immediate supervisor must carefully consider the employee's IRS position and the outside

employment or business activity to ensure the employment/activity is not prohibited and there is no conflict with the IRS position. Refer to the

IRS Ethics Handbook, Document 12011, and Outside Employment Guidelines, Document 12011-A, for details. After the immediate supervisor

recommends approval/disapproval, he/she must complete signature, title and date fields and send the request to the second-level manager for

approval/disapproval.

Section 3 – Labor Relations Review (if applicable; not required)

If there are questions about approving the request, the immediate manager and/or the second level manager must contact their servicing LR

Specialist (refer to the HCO website for contact information) for guidance. After providing guidance to the manager(s), the LR Specialist will

complete this section.

Section 4 – Employee's Second-level Manager Completes

Following receipt from the immediate manager and the LR specialist's review (if applicable), the second-level manager will carefully consider the

employee's IRS position and the outside employment or business activity to ensure the employment/activity is not prohibited and there is no

conflict with the IRS position (refer to the IRS Ethics Handbook, Document 12011, and Outside Employment Guidelines, Document 12011-A).

Once approved/disapproved, the employee must be advised, the request must be input into the Outside Employment system (located in the

SETR/TAPS menu), and copies must be distributed as follows: one (1) to the employee; one (1) to the IRS OPF Consolidated Site, 440 Space

Center Drive, Lee's Summit, MO 64064, to be filed in the Official Personnel Folder (OPF), and one (1) in the Employee's Drop File.

Note: If the request is disapproved, a statement with the reason(s) for the denial must be attached to the request.

Section 5 – Annual Review by Immediate Supervisor

Management must annually review all Outside Employment requests to determine if the employee is still performing the outside employment/

activity and/or to confirm the employee's IRS position or duties have not changed, which may create a conflict of interest. The annual review is

completed in the Outside Employment system (located in the SETR/TAPS menu); however, the manager may also use this form as a reminder

or for record-keeping purposes in the employee's drop file.

If the employee is no longer performing the outside employment/activity, update the record to complete only the "Annual Review Date" field;

then, "Delete" the record, which moves it to the historic records. The copy in the drop file can be marked "Void" (no action is needed for the

OPF).

If the employee's IRS position changed since submission of the original request/or if the duties of the outside employment/activity changed since

the request was approved, the employee must complete a new request and the former request must be deleted from the module. The copy in

the drop file can be marked "Void" (no action is needed for the OPF).

Privacy Act Notice

GENERAL: This statement is provided pursuant to the Privacy Act, 5 U.S.C. 5522(e)(3), for individuals requesting authorization for outside employment and

business activities.

AUTHORITY: The Authority to solicit this information is derived from Executive Order 11222, Sections 602, 701, and 702.

PURPOSES AND USES: The information you furnish on this form will be used by your supervisory officials to consider your request. The information will be used

on a "need to know" basis by Internal Revenue Service officials and, when appropriate, may be furnished to other routine users as listed on the Systems of

Records Notice for TR/IRS 36.003, General Personnel Records.

EFFECTS OF NONDISCLOSURE: Providing the requested information is voluntary, however, failure to furnish the information required may result in the

disapproval of your request.

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 6-1 (back)

EXHIBIT 9-1 (front)

A. OFFICIAL TIME CODES

The following codes are to be used by union stewards

for participation in meetings with the Employer and any

other activities described in Article 9, Section 2C that

constitute ofcial time.

1. Function Code 990, Program Code 58300

2C1 – Formal discussions with the Employer

concerning grievances or personnel policies,

practices or other general conditions of

employment consistent with 5 USC 7114(a)

(2)(A). (Includes Ethics meetings held in

accordance with Article 52, Section 5.) and

Federal Employee Viewpoint Survey meetings,

consistent with Article 8, Section 1.I.

2. Function Code 990, Program Code 58310

2C9 – Communications with management,

whether written, electronic or telephonic;

3. Function Code 990, Program Code 58320

2C5 –Grievance meetings under Articles 41

and 42, dispute resolution under Article 50,

and arbitration hearings in accordance with the

applicable articles of this Agreement.

4. Function Code 990, Program Code 58330

Ofcial time for disciplinary purposes or

meetings that could become disciplinary in

nature:

2C3 – Oral replies to notices of proposed

disciplinary, adverse, or unacceptable

performance actions, meetings with the

Employer for the purpose of presenting

reconsideration replies in connection with

the denial of within-grade increases; and

meetings with probationary employees

consistent with Article 37, subsection 2A of

this Agreement;

2C4 – Examinations of employees in the unit by

a representative of the Employer in connection

with an investigation if:

a. the employee reasonably believes that

the examination may result in disciplinary

action against the employee; and

b. the employee requests representation.

2C4 – Tax audits of unit employees that are

conditions of employment when the employees

request representation.

5. Function Code 990, Program Code 58340

2C7- Negotiations with the Employer in

accordance with the applicable Articles of

this Agreement, including the Federal Service

Impasses Panel (FSIP) and mediation/

arbitration.

6. Function Code 990, Program Code 58350

2C2 Meetings to discuss or present unfair labor

practice charges or unit clarication petitions,

and to otherwise prepare for and participate

in proceedings (e.g., investigations, hearings)

of the Federal Labor Relations Authority

for , or on behalf of, the Union; meetings to

present appeals in connection with statutory

or regulatory appeal procedures in which the

Union is designated as the representative;

and other third party proceedings to the extent

authorized by governing law, regulation, and/

or this Agreement.

7. Function Code 990, Program Code 58360

Statutory Complaints of Discrimination –

Ofcial time, including time to travel to and

from meetings with the Employer for processing

complaints of discrimination, including informal,

formal and settlement discussions. Also

includes time for meetings to present appeals

in connection with the regulatory and/or

statutory EEO appeals procedures in which

the Union is designated as the representative.

Also includes time for preparation for meetings

and appeals and time to meet with employees

to prepare for informal and formal complaints,

settlement discussions and appeals. Also

includes communications with management

whether written, electronic or telephonic. Note:

this code is not to be used for grievances

containing allegations of discrimination.

8. Function Code 990, Program code 58370

(National Training) and 58371 (Local

Training)

2C8 – To the extent permitted by law,

participation in Union conducted training

designed primarily to further the interest

of Government by bettering the labor-

management relationship, where the agenda

has been reviewed in advance by the Employer

and the amount of time has been approved. In

each scal year, up to 24 hours of ofcial time

per steward for local training will be provided

for up to a maximum of 1,200 stewards. The

Union shall identify the stewards prior to the

training The Employer will change the tour of

duty of the steward whose assigned tour of duty

does not coincide with the hours of the training

class. However, the tour of duty change will not

be made solely to accommodate travel.

In the event the parties are unable to agree

upon a reasonable amount of time for a specic

Instructions, Union Steward Ofcial Time Entries on Form 3081

The following exhibit is for use by Union stewards in completing Form 3081 for ofcial time entries and bank time

entries, including related travel time to and from the activity, as explained in Article 9. References to subsections

2C (ofcial time activities) and 2E (bank time activities) of Article 9 appear below to ensure that the program

codes outlined in this exhibit are used as required by the 2022 National Agreement

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

195

EXHIBIT 9-1 (back)

training event, the Union may use bank time and

address the dispute through the institutional

grievance process and the streamlined

grievance and arbitration procedures of this

Agreement. The parties also agree that the

Union’s use of ofcial time for training under

the Contract includes training to promote an

understanding of the legislative process.

9. Function Code 990, Program Code 58380

2C6 – Meetings of committees on which

Union Stewards are authorized membership

pursuant to this Agreement, including OSHA

Field Council meetings;

- Participation of Union Stewards in meetings

of National and local Labor Management

Relations Committees pursuant to Article 46 of

the 2022 National Agreement.

- Participation of Union Stewards in meetings

of National Business Improvement Committees

pursuant to Article 46 of the 2022 National

Agreement.

- Participation of Union Stewards in meetings

of local and national subcommittees, including

Safety Advisory Committees, and Diversity and

Equal Employment Opportunity Committees

pursuant to Articles 27 and 45, respectively, of

the 2022 National Agreement.

10. Function Code 990 [column (b)], 990,

Program Code 58390

2C10 – Each Chapter will be provided up

to forty-eight (48) hours of ofcial time to

participate in the Union’s annual legislative

conference.

B. BANK TIME CODES

1. Function Code 990, Program Code 58800

2E1 – To confer with employees with respect

to any matters for which remedial relief may be

sought pursuant to the terms of this Agreement,

including to prepare grievances and reviewing

documents;

2. Function Code 990, Program Code 58810

2E2 – communications whether written,

electronic, or telephonic with employees about

any matter related to their employment for

which remedial relief is not currently sought;

3. Function Code 990, Program Code 58820

2E3 – to prepare witnesses in any proceeding

for which ofcial time is authorized to prepare

for arbitration; and to meet with national staff

representatives of the Union in connection with

a grievance, arbitration, or ULP charge;

4. Function Code 990, Program Code 58830

2E4 – to prepare a reply to a notice of

proposed disciplinary, adverse, or unacceptable

performance action, and prepare for meetings

with the Employer for the purpose of presenting

reconsideration replies in connection with the

denial of within-grade increases;

5. Function Code 990, Program Code 58840

2E5 – To prepare for and coordinate local

and National Labor Management Relations

Committee (LMRC) or Business Improvement

Council (BIC, or subcommittees, including to

review documents, or related communications

whether written, electronic or telephonic;

6. Function Code 990, Program Code 58850

2E6 – to prepare for negotiations conducted

pursuant to this Agreement;

7. Function Code 990, Program Code 58860

2E7 – To prepare and maintain records and

reports required of the Union by 5 U.S.C. §

7120(c) and other Government Agencies; and

8. Function Code 990, Program Code 58870

2E8 – To participate in local training in addition

to the time authorized by Section 2C8 of this

Article.

C. NON-STEWARD CODES

The following three (3) codes are for use by bargaining

unit employees to charge time, who are not Union

stewards, but who are otherwise designated to rep-

resent the Union.

1. Function Code [column(b)] 990, Program

code [column(c)] 58410

Includes time for participation in, and to travel

to and from these meetings:

* National and local Labor Management

Relations Committee meetings.

2. Function Code [column(b)] 990, Program

code [column(c)] 58430

Includes time for participation in, and to travel

to and from these meetings:

* National Business Improvement Committee

meetings.

3. Function Code [column(b)] 990, Program

code [column(c)] 58420

Includes time for participation in, and to travel

to and from these meetings:

* Other committees established as a result of

nationally or locally negotiated agreements.

(Includes Safety Advisory Committees and

Diversity and Equal Employment Opportunity

Committees.)

* Mid-Term Negotiations (includes national,

Employer-initiated and Union-initiated).

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 9-1 (back)

EXHIBIT 9-1

Form 3081 (Rev. 4-2011)

Catalog Number 22103U Department of the Treasury–Internal Revenue Service

Employee

Time Report

(See instructions on reverse)

1. Assigned Organi-

zation Code

2. Social Security Number

(Last four digits only)

3. First and Second Initial

and Last Name

4. Week ending

Saturday (mmddyy)

5. Supvr. phone no.

Page of

Section

Number

DET

Detailed

Organization

Code

(a)

Func-

tion

Code

(b)

Program

Code

(c)

Time

Code

(d)

FLEX

Day of Week

(e)

Sunday

Hrs 10th

Monday

Hrs

10th

Tuesday

Hrs

10th

Wednesday

Hrs

10th

Thursday

Hrs

10th

Friday

Hrs

10th

Saturday

Hrs

10th

Total

(f)

Hrs 10th

Section

Number

Total Volume

(g)

Period

Code

(h)

Total Hours

*Time Codes

Regular Hours

1. Regular

3. Night Differential

5. Sunday Differential

6. Sunday Night Differential

Other Hours

2. Overtime

4. Compensatory Overtime

7. Legal Holiday Worked

8. Night Overtime Differential

9. Credit Hours

(worked under Alternate

work Schedule)

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

197

EXHIBIT 9-1, Cont’d

Time Recording Chart

Day Function Program

Batch

Volume

Start

Stop

Conv. Day Function

Program Batch

Volume

Start

Stop

Conv.

Privacy Act Statement

We are requesting the information under the authority of 5 U.S.C. 301 and your Social Security Number is being requested under Executive Order 93-97. The primary purposes of requesting the

information is to evaluate your performance and time and attendance recordation, including Flexiplace/Telework tracking. The information provided on this form will be used to evaluate an individual’s

performance based on their quantitative output. This applies to individuals where volume is reported. The use of this information will be in compliance with Section 1204 of RRA ’98 and 26 CFR Part 801.

In accordance with routine uses in the Federal Register: March 12, 2008 (Volume 73, Number 49) pages 13324-13326, published for the Privacy Act system of records entitled Treasury/IRS 36.003,

General Personnel and Payroll Records, this information may be disclosed to: –Provide records to the Office of Personnel Management, Merit Systems Protection Board, Equal Employment Opportunity

Commission, and General Accounting Office for the purpose of properly administering Federal Personnel systems or other agencies’ systems in accordance with applicable laws, Executive Orders, and

applicable regulations –Provide information to financial institutions for payroll purposes –Provide information to another agency such as the Department of Labor or Social Security Administration and state

and local taxing authorities as required by law for payroll purposes. Providing the requested information is mandatory. Failure to provide all of the information requested could result in disciplinary action.

CLOCK

TIME

FROM:

SUN MON TUE WED THUR FRI SAT

TO:

HRS TAKEN

TYPE OF LEAVE

CLOCK

TIME

FROM:

TO:

HRS TAKEN

TYPE OF LEAVE

EMP. INITIALS

DATE

Per’d

Codes

Hours

0.1-8.0

2 8.1-16.0

3 16.1-24.0

24.1 -32.0

5 32.1-39.9

40.0

40.1-48.0

Time Conversion Chart

At Least

(minutes)

But Less

(minutes)

Report As

(tenths)

0 3 .0

3 9 .1

9 15 .2

15 21 .3

21 27 .4

27 33 .5

33 39 .6

39 45 .7

45 51 .8

51 57 .9

57 60 1.0

The above charts are the Period Codes/Hours and Time Conversion

Chart to assist you in the preparation of Form 3081.

When recording Flexiplace place a (check mark) or an X in the column

labeled FLEX next to the appropriate OFP and time code combination.

Remarks:

Certified correct as to all time

worked and leave taken through

and of this time period.

Manager’s Signature/Date

Form 3081 (Rev. 4-2011) Catalog Number 22103U Department of the Treasury–Internal Revenue Service

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 9-1, Cont’d

EXHIBIT 10-1 (page 1)

186

EXHIBIT 10-1 (page 1) 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 10-1 (page 1)

172

EXHIBIT 10-1 (page 1) National Agreement II Internal Revenue Service and National Treasury Employees Union

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

199

EXHIBIT 10-1 (page 2)

187

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 10-1 (page 2)

EXHIBIT 10-1 (page 2)

173

National Agreement II Internal Revenue Service and National Treasury Employees Union EXHIBIT 10-1 (page 2)

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

200

EXHIBIT 10-1 (page 2)

EXHIBIT 10-1 (page 3)

188

EXHIBIT 10-1 (page 3) 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 10-1 (page 3)

174

EXHIBIT 10-1 (page 3) National Agreement II Internal Revenue Service and National Treasury Employees Union

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

201

EXHIBIT 10-1 (page 4)

189

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 10-1 (page 4)

EXHIBIT 10-1 (page 4)

175

National Agreement II Internal Revenue Service and National Treasury Employees Union EXHIBIT 10-1 (page 4)

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 10-1 (page 4)

EXHIBIT 12-1

Performance Appraisal Due Dates

SSNs Aligned To Monthly Periods

Annual ratings will be issued on a monthly basis as indicated below for those employees who

were due annual ratings of record at the end of the prior calendar month based upon the last

digit of the employee’s Social Security Number (SSN). Refer to Exhibit 12-2 for employees

assigned to measured performance plans.

Last Digit of

SSN

Annual Rating Period

Ending Date

Performance Appraisal

Due Date

0 September 30 October 31

1 October 31 November 30

2 November 30 December 31

3 December 31 January 31

4 January 31 February 28/29

5 February 28/29 March 31

6 March 31 April 30

7 April 30 May 31

8 & 9 May 31 June 30

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

203

EXHIBIT 12-2

Performance Appraisal Due Dates

SSNs Aligned To Quarterly Periods-Measured Employees

Annual ratings will be issued on a quarterly basis as indicated below for those employees on

measured performance plans who were due annual ratings of record at the end of the prior

calendar quarter based upon the last digit of the employee’s Social Security Number (SSN).

Refer to Exhibit 12-1 for employees not assigned to measured performance plans.

Last Digit of

SSN

Annual Rating Period

Ending Date

Performance Appraisal

Due Date

0 September 30 October 31

1 September 30 October 31

2 September 30 October 31

3 December 31 January 31

4 December 31 January 31

5 December 31 January 31

6 March 31 April 30

7 March 31 April 30

8 March 31 April 30

9 March 31 April 30

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 12-2

EXHIBIT 15-1

Application for Hardship Reassignment/Relocation Request

Pursuant to an agreement between IRS and NTEU

Form

13442

(Rev. 9-2021)

Catalog Number 36525W publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Note: Only complete applications will be forwarded by the supervisor.

Name Daytime telephone number

Mailing address

City State ZIP code

Current position

Classification Organizational title Series Grade

Post of duty Supervisor name

Description of hardship

(attach documentation justifying request (e.g., medical doctor's letter, etc.)

IRS Post(s) of Duty requested and justification for each post-of-duty specified

If I am currently above the journey level of my position, and a hardship relocation is authorized in a different business unit than my

current business unit, I understand that I will be placed in the position at the journey level. My pay will be set in accordance with

Government-wide regulations.

Note: When applying for future merit promotion announcements, employees are encouraged to annotate their applications: Previously

held grade . Hardship change to lower grade effective .

It is my responsibility to notify the ''gaining'' office of any change in my hardship situation.

Employee signature Date signed

Request must be submitted to the immediate supervisor for review.

Supervisor signature Date signed

Date notice sent to ''gaining'' office of pending hardship request

Supervisor signature

(second level)

Date signed

Supervisor signature

(third level)

Date signed

Supervisor signature

(fourth level)

Date signed

Meets criteria for a hardship relocation Yes No

Reason for negative determination

Received in personnel date

Personnel contact

Telephone number

Date request forwarded to designated office Designated office Date request received in personnel

Signature of authorizing official

Approved

Disapproved

Date

Finance Office - Hardship relocation requires Intraplan Fund Transfer approved by

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

205

EXHIBIT 15-2

193

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 15-2

EXHIBIT 15-2

Exhibit 15-2

Examples Demonstrating Application of Voluntary Relocation Process

General Rule - Article 15, Section 6:

Number of Vacancies

Announced

Number of Volunteers Entitled to

Realignment

2-14

15 or more

Number equal to 10% of vacancies (rounded

up)

If an announcement specifies the number of vacancies that will be filled at each POD,

the above applies separately to each POD.

Examples of Application of Section 6, Voluntary Relocation Program:

1. Sample vacancy announcement - 105 vacancies to be filled in any of these

PODs – Houston, Dallas, or Austin.

Voluntary relocation would be granted for 11 employees at any of those PODs by

earliest IRS EOD for employees who indicated Houston, Dallas, or Austin.

2. Sample vacancy announcement - 35 vacancies to be filled in Houston, 35

vacancies to be filled in Dallas, 35 vacancies to be filled in Austin.

Voluntary relocation would be granted for 4 employees for Houston, 4 for Dallas

and 4 for Austin (12 total) – by earliest IRS EOD for that specific city.

3. Sample vacancy announcement - 9 vacancies to be filled in any of these PODs

- Akron, Cleveland, or Toledo.

Voluntary relocation would be granted for 1 employee at any of those PODs by

earliest IRS EOD.

4. Sample vacancy announcement - 5 vacancies announced as “Remain in

POD.”

Voluntary relocation would be granted to zero (0) employees.

5. Sample vacancy announcement - 3 vacancies to be filled in Akron, 3 vacancies

to be filled in Cleveland, 3 vacancies to be filled in Toledo.

Voluntary relocation would be granted to a total of 3 employees – 1 in each POD

– by earliest IRS EOD.

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

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EXHIBIT 15-2

EXHIBIT 16-1

194

EXHIBIT 16-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 16-1

183

National Agreement II Internal Revenue Service and National Treasury Employees Union EXHIBIT 16-1

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

207

EXHIBIT 16-2

195

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 16-2

EXHIBIT 16-2

Key Elements Related to Higher Graded Duties

184

EXHIBIT 16-2 National Agreement II Internal Revenue Service and National Treasury Employees Union

Employees who perform supervisory/managerial

duties will receive a temporary promotion for the time

spent performing those duties if:

1. the supervisory/managerial position is at a higher

grade than the employee.

2. the employee performs the duties for one full pay

period or more.

3. the employee is eligible for promotion.

. An employee who is detailed to a higher graded

managerial position for one (1) full pay period or

more will be temporarily promoted, if eligible. If the

employee performed higher graded work in addition

to the detail to the higher graded managerial position,

the length of time the employee is entitled to a

retroactive temporary promotion will be determined

as follows:

1. determine the length of time on a pay period by

pay period basis the employee was detailed to the

managerial position;

2. determine the percentage of time spent

performing higher graded duties in the remainder

of the four (4) month period;

3. if the time spent performing higher graded duties

in the remainder of the four (4) month period

equals or exceeds 25%, the employee will receive

a temporary promotion for the full four (4) months;

4. if the time spent performing higher graded duties

in the remainder of the time is less than 25%,

and if adding the time spent performing the

managerial duties does not bring it up to 25%, the

employee will receive a temporary promotion on

a pay period by pay period basis only for the time

spent performing managerial duties;

5. if the time spent performing higher graded duties

in the remainder of the time is less than 25%, and if

adding the time spent performing the managerial

duties causes it to equal or exceed 25%, the

employee will receive a temporary promotion

on a pay period by pay period basis for the time

spent performing the managerial duties and

consideration will be given to a Special Act Award,

as provided for in Article 18, for the amount of

time not otherwise compensated.

809/810 Time

The 809 and 810 time (which are time-reporting categories

in the Collection Entity Program) will be considered to

constitute the same percentage of higher graded duties

as applicable to direct time during the corresponding time

frame. For example, if in a six month period an individual’s

direct time consists of 30% higher graded duties, the 809

and 810 time for that six month period will be assumed to

consist of 30% higher graded duties. The employee will be

credited for higher graded 809/810 time at the same ratio

as other direct time when calculating eligibility for higher

graded pay.

Mass Grievances

The parties agree that mass grievances are legitimate

grievances that must be addressed by the IRS. However, such

grievances cannot be adequately addresses and/or settled

prior to disclosure of all relevant information by the Union.

NTEU National Oce will advise local chapters to provide any

and all specic information that they have related to these

cases.

Large Case/Actuarial Duties/CAP/Grand Jury/

Trial and Appeal Assistance

If the Service can demonstrate, through the existing

work record, that an individual was assigned duties

commensurate to his or her grade level when working

the above referenced types of cases (e.g., one employee

worked solely lower graded issues while another employee

worked higher graded issues), then those duties shall not

be considered higher graded duties. If, however, the Service

cannot demonstrate through the existing work record, that

an individual was assigned duties commensurate to his

or her grade when working the above referenced types

of cases, then those duties will be considered to be at the

grade level designation of the cases as a whole, and the

time spent on the case by the individual shall be considered

higher graded duty for the duration of the time spent on

the case.

Minimum Direct

The criteria for cases in which individuals have worked a

drastically small amount of direct time over a six month

period (of which over 25% of the direct time was spent

on higher graded duties), while the rest of the duties

constituted indirect time, is as follows:

If the employee spent less than 25% of his or her total time

on direct time over a 12 month period, then the higher

graded duties will be compensated on a pay period

basis will be applied. For example, in a 6 month period,

an employee may have worked only 10 hours of direct

time, 6 of which were spent on higher graded work. This

employee spent less than 25% of the total time on direct

time in the six month period. Therefore, the employee

will be compensated on a pay period basis. Assuming all

10 hours are in the same pay period, this employee will

receive a temporary promotion for one pay period.

Highest Previous Rate

An employee who has received a temporary promotion

for two contiguous full six month periods (i.e., 365

days) shall be deemed to have fullled all requirements

related to and shall be granted highest previous rate

for as long as IRM 0531.56 is in eect. If at some time in

the future, IRM 0531.56 is no longer in eect, the Service

will grant highest previous rate for qualifying periods of

retroactive temporary promotion which ended prior to the

cancellation date of IRM 0531.56, regardless of when the

retroactive temporary promotion is actually eected. If the

termination date of the retroactive promotion is after the

cancellation date of IRM 0531.56, the Service will not grant

highest previous rate even if the length of the retroactive

temporary promotion would be otherwise qualifying.

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 16-2

EXHIBIT 19-1

Glossary of Terms

196

EXHIBIT 19-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

Annual Performance Rating

The annual performance rating is the employee’s

official rating of record as defined in Article 12,

Subsection 2A of the National Agreement.

Assignment Rights

The right of an employee to be assigned, within their

competitive area, by bump or retreat in the second

round of RIF competition to a position in a dierent

competitive level held by another employee with

lower standing on the retention register.

Bump

RIF assignment right to a position in a different

competitive level that is occupied by another

employee in a lower tenure group or in a lower

subgroup.

Certiﬁcate of Expected Separation (CES)

A notice given to a competing employee who the

agency believes with a reasonable degree of certainty

will be separated from Federal employment by

reduction in force (RIF) procedures.

Competing Employee

An employee in tenure group I, II, or III in either the

competitive or excepted service within the impacted

competitive area.

Competitive Area

Boundaries within which employees compete for

retention in a RIF which are always dened on the

basis of organization and geography.

Competitive Level

A group of positions, within the same competitive

area, in the same grade/band and occupational series

that have similar duties, qualication requirements,

pay plan, work schedules and working conditions so

that the incumbent of one position could move to any

other of the positions in the same competitive level

and perform successfully without undue interruption.

Days

Calendar days unless otherwise indicated.

Directly Impacted Employee

“Directly impacted employees” means those

employees (i) who occupy positions that are identied

by the business unit as aected by an approved

realignment or reorganization (i.e., the position is

being abolished or the position is in the same grade,

series and competitive level as the position being

abolished in the competitive area); (ii) whose positions

are included in a competitive sourcing study; or (iii)

who are identied in the RIF simulation as likely to be

downgraded or separated if the RIF were conducted

as of that date..

Essentially Identical Position

A position is considered to be essentially identical to

a position previously held by a released employee if,

regardless of occupational series, the duties of the

positions are so similar that they would be considered

interchangeable and would be placed in the same

competitive level.

Function

All or a clearly identiable segment of an agency’s

mission (including all integral parts of that mission),

regardless of how it is performed.

Grade Retention

Grade retention is available, if eligibility requirements

are met, when an employee is demoted as a result of RIF,

reclassication, reorganization, or other circumstances

outlined in 5 CFR 536.103, to retain his/her higher grade

for most purposes for a period of two years.

Local Commuting Area

A geographic area that usually constitutes one area

for employment purposes. It includes any population

center (or two or more neighboring ones) and the

surrounding localities in which people live and can

reasonably be expected to travel back and forth daily

to their usual employment.

Modal rating

The summary rating level assigned most frequently

among the actual ratings of record within the

competitive area and assigned under the summary level

pattern that applies to the employee’s position of record

on the date of the RIF. Modal ratings are only used when

the competitive area undergoing a RIF contains at least

one employee who has no rating of record within the

applicable 4-year period for crediting ratings.

Glossary of Terms

EXHIBIT 19-1

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

209

EXHIBIT 19-1 (cont’d)

Glossary of Terms, cont’d

197

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 19-1

EXHIBIT 19-1

EXHIBIT 19-1 (cont’d)

Pay Retention

Pay at a rate higher than the top step of the employee’s

assigned grade following the end of grade retention,

or at other specied times.

Removal for Cause

The initiation of a formal action under 5 CFR Chapter

752 or 432 procedures, i.e., a proposal under Chapter

752 or an opportunity letter under Chapter 432.

Reorganization

The planned elimination, addition, or redistribution of

functions or duties in an organization.

Representative Rates

Rates used to compare two or more positions in

dierent pay schedules. The fourth step of the grade

is used for a position under the General Schedule.

For positions under a wage system with 5 steps,

the second step is used as the representative rate.

Positions in the IR band are converted to their GS

equivalent.

Retention Register

A list of RIF competing employees within a competitive

level grouped by tenure, veterans preference, and

length of service augmented by performance credit.

Retention Standing

An employee’s relative ranking on a retention register.

Retreat

RIF assignment right to a position in a different

competitive level which is occupied by an employee

with less service in the same retention subgroup

Rounds of Competition

The dierent stages of competing for retention during

a RIF. In round 1, employees compete to remain

in their competitive level. In round 2, assignment

rights for released employees are determined (i.e.,

employees compete for assignment to positions in

dierent competitive levels).

Service Computation Date (RIF)

Also known as SCD-RIF, this is a combination of the

employee’s service computation date (length of

service) and credit given for three annual performance

ratings of record in the four years preceding the date

on which ratings are frozen before a RIF.

Severance Pay

Compensation provided to eligible employees who

are involuntarily separated for reasons other than

removal for cause.

Speciﬁc RIF Notice

A written communication from an agency ocial to an

employee stating that the employee will be aected

by a specic RIF action.

Transfer of Function

The transfer of the work of one or more employees

from one competitive area to one or more other

competitive areas, except when the function involved

is virtually identical to functions already being

performed in the second competitive area(s). Transfer

of function can also mean the movement of the

competitive area in which the function is performed

to another local commuting area.

Glossary of Terms

, cont’d

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 19-1 (cont’d)

EXHIBIT 19-2

198

EXHIBIT 19-2 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 19-2

National Agreement II

Internal Revenue Service

and

National Treasury Employees

Union

EXHIBIT

19-2

Reassignment Preference Policy

The Reassignment Preference Policy

(RPP)

is a

mitigation

strategy

that

affords maximum placement

opportunities

for

employees

directly impacted by an approved

realignment

reorganization

initiative that

may

or may

not

result

a Reduction

Force (RIF).

The

RPP

is designed to facilitate voluntary placement

into

permanent bargaining

unit and

non-bargaining

unit

positions at or below the employee’s current grade

before

CES

letters are issued, CTAP

rights

attach,

or the effective

date of an approved realignment,

reorganization,

competitive

sourcing

initiative.

Selections

under

RPP

will

be made without regard to bargaining unit

status.

This

policy

covers

all

positions Service-wide, bargaining

unit

and non-bargaining unit,

regardless

the procedure

used

fill the positions.

The

RPP

does not apply to positions announced

temporary

“not to

exceed”

temporary

“may be made

permanent.” Prior approval

required

from the Division

Commissioner, Business Head

executive designee

equivalent level

announce any permanent

position

temporary “not to exceed” or temporary “may be

made permanent” to

ensure

the

availability

many

placement opportunities

possible.

The process

will

remain

in effect until directly impacted

employees are placed

into

continuing

position

issued

certificate

(CES),

an official

Transition Assistance Program

(CTAP) notice,

RIF

notice

or any notice

that

provides selection

priority

or because

the mitigation

strategies there are no longer employees

the competitive

area

who

are

“directly impacted” and

RIF

will not be necessary.

This process requires

employee

to apply for

vacancies

at the

same

or lower grade and work

schedule

(e.g.

permanent

permanent; seasonal

seasonal) as

their

current position,

both within

and outside

the commuting

area. The same

or lower grade position is defined

position

having

greater

promotion potential than

that

currently

held by the

employee

a permanent

basis.

Under the

RPP,

vacancy is

defined

any

the Agency is filling

regardless

of whether a

vacancy

announcement is

issued unless

one of the exceptions

identified in 5

CFR 330.609 exists.

That

is,

the same

exceptions

applicable to filling

vacancies

under 5

CFR

330, Subpart

will be applicable to the

reassignment

preference

process. Vacancies

not exempt from this

program

will be

announced as

long

there

are

directly

impacted employees at or below the grade

the

position

to be filled.

Reassignment Preference

Notice will be issued

directly impacted employees to document

eligibility

and for use when applying for

vacancies

under this

gnm

Preference

must meet

qualification requirements

for the

vacancy and must

have

Fully

or higher overall rating on their

annual performance

appraisal.

Vacancy announcements

must

indicate

whether moving

expenses

will be

authorized.

Moving

expenses

will only

be paid when indicated in the

vacancy

announcement.

All

Reassignment Preference applicants

who apply for

vacancy

will be

considered.

If the

selection

certificate

contains a

Reassignment Preference employee(s)

who

If there are two (2) or more

Reassignment

Preference

applicants

on the priority

reassignment roster,

and the

selecting official does

not

wish

select

the

candidate

with

the

earliest

IRS EOD,

management

will

competitively

rank

the

Reassignment Preference candidates before making

selection. Once

the

candidates are ranked,

the selecting

official may

select

any of the

reassignment

preference

candidates.

Employees

who voluntarily apply and

are selected

for a

position not

than

three (3) grades

three (3)

grade

intervals

below their position of

record,

will

receive

the

grade and pay retention, provided the

employee

meets

all regulatory

requirements.

Reassignment Preference Process

The

Business

Unit

will

issue

Reassignment Preference

letter to all identified directly impacted

employees.

The

letter will outline their

Reassignment Preference

eligibility, if

selected

for

a lower graded

position.

(a)

The Business

Unit is

responsible

for

identi

fying

and tracking their directly impacted employees

in order to confirm Reassignment

Preference

entitlements.

Copies

of the

reassignment

certificates/

rosters

will be provided to the

Chapter Presidents

accordance

with

Article

13.

(b) The

Business

Unit is

responsible

for rescinding

Reassignment Preference

letters when initiatives or

positions are

longer directly

impacted.

2. The

employee

must apply for a

vacancy.

In order

receive consideration under this

Process, a copy

of the

Reassignment Preference Notices

must be attached

to the

employee’s

application.

Management will accept applications from all

employees. Special

programs must be cleared

accordance

with the

National Agreement,

Article 13,

Subsection 2E. Reassignment Preference

cand

ates

will

be considered

in the priority

provided

for in Article

13, Subsection

2E.

Management will refer

Reassignment

Pre

fere

nce

187

Reassignment Preference Policy

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

211

EXHIBIT 19-2 (cont’d)

199

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 19-2 (con’td)

EXHIBIT 19-2 (con’td)

National Agreement II

Internal Revenue Service

and

National Treasury Employees

Union

Reassignment Preference Policy,

cont’d

candidates

to the

selecting

official in

IRS EOD

order.

If the selecting official decides not to select the

Reassignment Preference candidate

with the earliest

IRS EOD,

management

will then rank

Reassignment

Preference candidates

using ranking

procedures

accordance Article 13

of the

National

Agreement.

5. Once

all

will be

referred

order to the selecting official in

accordance

with

Article 13

of the

National Agreement. Tied scores

will

broken

using

IRS

EOD.

Any Reassignment Preference candidate referred

can

selected. Selection

of a

Reassignment

Preference

candidate is

absent

just

cause

and subject

paragraph

7 below.

Written approval by a Division

Commissioner;

Business

Unit

Head,

executive designee is

required

to:

(a)

non-select a

gnm

Preference

ndi

;

(b)

cancel

announced vacancy

Reassignment

Preference candidates

are available.

The Employer has determined that

selections

for

vacant positions that were announced and closed

of the date directly impacted

employees

receive

their

RPNs,

but where a

certificate

has

not yet been

issued

to the selecting official, will be delayed

those

instances

where the

vacancy

is for the same

series

and

same grade

and the

same

work schedule

(e.g. permanent

permanent; seasonal

seasonal

seasonal) as

the position of the directly impacted

employee

and is in the commuting

area

of a directly

impacted employee

unless:

(a) the Employer has a compelling need

(e.g.,

workload

and/or training

schedules are disrupted)

fill the position in the interim;

(b)

other

employees

the

commuting

area of

the

RIF

hold

higher priority

(e.g., CTAP,

Priority Placement);

employees

in the commuting

area

of the

RIF

currently

hold

RPN

letters.

If there are a greater number of

vacancies

than

the number of directly impacted

employees

who

have applied, an equal number of

vacancies

may

be set

aside

for those directly impacted employees

and any

excess positions

may be filled through the

procedures

Article

13 of the

National

Agreement.

Directly impacted employees (within or outside

of the commuting

area)

will be provided a short

window (no

less

than five

(5) workdays)

to apply for

the

previously announced positions

after the receipt

of their

RPN. The

window will be

announced

on the

Career

Opportunity

Listing (COL).

9. Remaining vacancies

can be filled through other

competitive/non-competitive

sources

if there

are

available Reassignment Preference candidates

for the

announced

position.

10. A Reassignment Preference candidate

who

selected for

a permanent

position at the

same

lower

grade:

(a) will have five (5) workdays from the date of

selection to accept or decline the offer within the

commuting area, if accepted, the

reassignment

or change to lower grade action will be effective

at the beginning of the next pay period and the

Reassignment Preference

Letter will be rescinded;

and

(b) will have

seven

(7)

workdays

from the date of

selection

decline

the offer outside the

commuting

area,

cce

the

change

to lower

grade

action will be

effective

later

than

60 days after

selection.

11.

employee

may

decline

up to two

(2) offers

from

outside the commuting area that would require

a move and decline one offer from within the

commuting

area.

Any declination after

that will result

loss

of the

Reassignment Preference

eligibility.

188

Reassignment Preference Policy, cont’d

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 19-2 (cont’d)

EXHIBIT 19-3

In addition to any time provided under this Agreement,

administrative time will be made available to directly

impacted employees for the purpose of outplacement

and career counseling assistance prior to CTAP

eligibility. The Employer will notify directly impacted

employees when they may begin submitting requests

for the time.

Subject to workload, all directly impacted employees will

receive if requested up to four (4) hours of administrative

time for outplacement activities.

The four (4) hours may be used to participate in the

following outplacement activities:

• Job Search Workshop that focuses on

external job searches

• Resume Writing Workshop

• Skills Assessment that focuses on

external job opportunities

• Interest Assessment that focuses on

career goals

• On-Line Job Search Workshop that

focuses on using the internet

• Interview Techniques Workshop

• Financial Planning

• Job Fairs

• Skillsoft Self-Help Videos

To the maximum extent possible, the Employer will

schedule the workshops listed above during lunch/

dinner break time to permit employees to combine

lunch/dinner break time with approved administrative

time.

Employees who have exhausted their four (4) hour

allotment may request additional time to participate in

the outplacement activities listed above. Managers are

authorized to approve the additional time subject to

workload.

An Outplacement Coordinator will be appointed by the

appropriate Business Division to coordinate the activities

described above. The Outplacement Coordinator

will be available to meet with National NTEU, upon

request, to address questions and concerns regarding

outplacement services. The Outplacement Coordinator

will liaison with entities from the local community,

surrounding States and Federal Agencies to ascertain

the availability of jobs. Impacted Chapters may

designate an implementation coordinator for the RIF.

At Campus locations, the Employer will provide access

to computers for Intra and Internet access through

kiosk-type structures. At any other impacted locations

at which employees are not assigned a computer for the

performance of ofcial duties, the Employer will provide

access to computers for Intranet and Internet access.

The Employer will provide an instruction booklet on

utilizing the kiosks and will provide access through the

kiosks to http://mycareerplan.web.irs.gov. If available,

the Employer will also provide instructions on accessing

and utilizing the “my career plan” website.

At Campus locations, employees in non-work status

will be able to access outplacement and counseling

services at a non-secure location.

The Employer will provide Career Counselors in

sufcient numbers to provide the services described in

this policy.

Eligibility for utilizing time and services prior to the

issuance of CTAP letters expires when either of

the following occurs: the employee is separated

or downgraded in the RIF, or the directly impacted

employee receives a career, career- conditional or

Excepted Service appointment without time limit in any

agency or a continuing position with the IRS outside the

competitive area.

Outplacement Services Policy

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

213

EXHIBIT 19-4

VERA

Eligible directly impacted employees may apply

for VERA/ VSIP during open periods. In each RIF,

there will be at least two (2) open windows for direct

VERA/VSIP. The rst VERA/ VSIP window will open

within thirty days following the completion of the

RIF simulation. The window will remain open for a

minimum of twenty-one (21) days. A second VERA/

VSIP window will open if CES notices are issued.

Only those employees receiving CES notices will be

eligible to participate during this second window. The

window will remain open for a minimum of twenty-one

(21) days. The parties may negotiate additional open

window periods. Subject to approval by OPM, indirect

buy outs using “job swaps” may occur during these

two (2) open windows.

Directly impacted employees must be eligible and

approved for VERA by the off-rolls date(s) offered by

the Employer. Off-rolls dates will be determined by the

Employer based upon workload and budget. Prior to

any open period for applications, the Employer will mail

a letter to directly impacted employees notifying them

of the application period for VERA. A VERA fact sheet

will be attached to the letter. The letter, including the

VERA fact sheet, will be sent to all directly impacted

employees via certied mail return receipt requested.

VERA briengs will be conducted in a format

determined by the Employer prior to the open

period for accepting applications for eligible and

directly impacted employees. VERA briengs will

be conducted as part of the employee RIF briengs.

Each employee attending the brieng will be provided

general retirement information. An individual packet

including his/her annuity calculation, and the name

and telephone number of the assigned Retirement

Specialist will be provided to the employee once they

respond to a Retirement Interest Survey or initiate

an ERC ticket. Information for completing this survey

will be included in the VERA/VSIP offer received by

the directly impacted employee. In addition, at each

brieng, a Personnel Specialist will be available to

answer questions regarding buyouts and severance

pay.

The Employer will provide each eligible and directly

impacted employee, in a work status, with up to two (2)

hours to contact a Retirement Counselor by telephone

subject to workload. The two (2) hours will be in

addition to administrative time provided to employees

under the National Agreement.

VSIP

Eligible directly impacted employees may apply for

VSIP during open periods. The rst VERA/VSIP

window will open within thirty (30) days following

the completion of the RIF simulation. The window

will remain open for a minimum of twenty-one (21)

days. A second VERA/ VSIP window will open if CES

notices are issued. Only those employees receiving

CES notices will be eligible to participate during this

second window. The window will remain open for a

minimum of twenty-one (21) days. The parties may

negotiate additional open window periods. Subject to

OPM approval, indirect buyouts using job swaps may

occur during these two (2) open windows.

Directly impacted employees must be eligible and

approved for VSIP by the off-rolls date(s) offered by

the Employer. Off-rolls dates will be determined by the

Employer based upon workload and budget.

Prior to an open period for applications, the Employer

will mail a letter to directly impacted employees

notifying them of the application period for VSIP. A

VSIP fact sheet will be attached to the letter. The letter,

including the VSIP fact sheet, will be sent to directly

impacted employees via certied mail return receipt

requested.

The VSIP letter will also contain a telephone number

for employees to call if interested. Employees calling

the telephone number will be screened for eligibility.

Eligible employees may also utilize the telephone

number to ask questions and request a VSIP

computation.

Subject to workload, the Employer will provide each

eligible and directly impacted employee, in a work

status, with up to one (1) hour to contact a personnel

specialist by telephone. The one (1) hour will be in

addition to administrative time provided to employees

under this Agreement.

Direct VERA/VSIP Policy

The Employer shall make every effort to obtain VERA and/or VISP authority for from OPM for any RIF action.

Any directly impacted employee, who meets the eligibility requirements for VERA, and accepts VSIP, will be

authorized VERA retirement.

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EXHIBIT 19-4

EXHIBIT 21-1

202

EXHIBIT 21-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 21-1

Exhibit 21-1 Retirement Eligibility

CSRS

Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. One year out of last two years working in a position under CSRS. If the retirement is for

disability, one out of two-year requirement is waived, but employee must be subject to

retirement act when he/she becomes disabled

Types of Retirement

Age

Service

Special Requirement

Optional – No age

Reduction

5 yrs. Civ.

Service

None

Optional – Early Out

Any Age

Major Reorganization, Transfer of Function,

or Reduction in Force. Reduction of 1/6 of

1% of each full month (2%) per year if

under age 55.

Discontinued Service

Any Age

Involuntary Separation not for misconduct

or delinquency. If under age 55, there is a

reduction of 1/6 of 1% of each full month

(2%) per year.

Disability Any Age 5

Disabled for current position and any

vacant position in agency within commuting

area at same pay or grade level.

Deferred 62 5

Must have left retirement contributions in

fund. Application for benefits made directly

with OPM.

CSRS Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. One year out of last two years working in a position under CSRS. If the retirement is for disability, one out of two-

year requirement is waived, but employee must be subject to retirement act when he/she becomes disabled

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

215

EXHIBIT 21-1 (cont’d)

203

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 21-1 (cont’d)

EXHIBIT 21-1 (cont’d)

FERS

Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. Must be serving in a FERS position at retirement

Types of Retirement

Age

Service

Special Requirement

Optional – No age

Reduction

5 yrs. Civ.

Service

None

MRA

Early – Reduced

(MRA + 10) MRA 10

5 years Civilian Service. Reduction of 5/12

of 1% for each month (5% per year)

employee is under age 62. Annuity

commencing date can be postponed to

offset all or a portion of the age reduction.

Optional – Early Out

Major Reorganization, Transfer of Function,

or Reduction in Force.

Any

Discontinued Service

Involuntary Separation not for misconduct

or delinquency – no reasonable agency

offer.

Any

Disability

Any 18 months

Disabled for current position and any

vacant position in agency within commuting

area at same pay or grade level.

Deferred

MRA 10

Performed at least 10 years of service.

Reduction of 5/12 of 1% for each month

(5% per year) employee is under age 62.

5 years

Civilian

Service

None

FERS Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. Must be serving in a FERS position at retirement

203

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 21-1 (cont’d)

EXHIBIT 21-1 (cont’d)

FERS

Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. Must be serving in a FERS position at retirement

Types of Retirement

Age

Service

Special Requirement

Optional – No age

Reduction

5 yrs. Civ.

Service

None

MRA

Early – Reduced

(MRA + 10) MRA 10

5 years Civilian Service. Reduction of 5/12

of 1% for each month (5% per year)

employee is under age 62. Annuity

commencing date can be postponed to

offset all or a portion of the age reduction.

Optional – Early Out

Major Reorganization, Transfer of Function,

or Reduction in Force.

Any

Discontinued Service

Involuntary Separation not for misconduct

or delinquency – no reasonable agency

offer.

Any

Disability

Any 18 months

Disabled for current position and any

vacant position in agency within commuting

area at same pay or grade level.

Deferred

MRA 10

Performed at least 10 years of service.

Reduction of 5/12 of 1% for each month

(5% per year) employee is under age 62.

5 years

Civilian

Service

None

FERS Retirement Eligibility

Two Minimum Requirements:

1. Five years of civilian service are required

2. Must be serving in a FERS position at retirement

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EXHIBIT 21-1 (cont’d)

EXHIBIT 23-1

204

EXHIBIT 23–1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 23–1

Alternate Work Schedules for Campus and remote employees in

SB/SE Campus Compliance, W&I Campus Compliance, W&I Joint

Operations Center, Accounts Management, Submission Processing

and Correspondence Production Services and the National Distribution

Center in Media and Publications

Section 1

Coverage

This document provides Alternative Work Schedules (AWS) and staggered work schedule options for employees in

Campus and Remote locations including SB/SE Campus Compliance, W&I Campus Compliance, W&I Joint Opera-

tions Center, W&I Accounts Management, Submission Processing, and Media and Publications (Correspondence

Productions Services and National Distribution Center only).

Section 2

Available Options

A. Subject to the eligibility criteria in Article 23, employees in the organizations covered by this document may

request the following AWS::

1. Telephone trained employees are public contact employees who are assigned incoming/outgoing calls using

an automated telephone system (e.g., ASPECT with Idle Reason Codes) with specic telephone contact

procedures. Additionally, these employees have a regular telephone schedule in any of the Customer Account

or Compliance Services (W&I and SB/SE) product lines, including International. These employees may request

Flexitour with credit hours (a Flexible Work Schedule (FWS), 5/4-9 or 4/10 Compressed Work Schedule

(CWS). The Regular Day Off (RDO) for each day of the week will be determined by the AWS methodology

described in subsection 5G below.

2. Media and Publications Correspondence Productions Services employees in GS-303 (Clerk), GS-332

(Computer Operator), GS-335 (Scheduler/Production Controller), and WG-3502 (Laborer) positions may

request Flexitour with credit hours.

3. Media and Publications National Distribution Center employees may request Flexitour with credit hours, 5/4-9

and 4/10.

4. All other employees may request Flexitour with credit hours, 5/4-9 and 4/10.

B. Employees covered by subsection 2A may request staggered work schedules.

Section 3

Work Schedule Requirements

A. A Flexible Work Schedule (FWS) consists of core hours and exible time bands.

B. The core hours and exible time bands for day shift employees are dened in Article 23 Section 4B2.

C. The core hours and exible time bands for swing and night shift employees are specic to the start time. Below

are parameters of the Swing Shift and Night Shift exible schedule. Using the employee’s start time (column 1),

the core hours (columns 2 and 3) and exible time bands (columns 4 and 5) are specied in Table 1 at the end

of this exhibit.

D. The Employer will approve a range of available start times and RDOs for Flexitour with credit hours and CWS

(5/4-9 or 4/10) within each shift consistent with the provisions of Section 6 below.

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EXHIBIT 23-1

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23-1

EXHIBIT 23-1

Section 4

General Parameters for All Employees

A. In functions with small staffs (less than ve (5)), the RDOs may be limited so that two (2) employees are not off

on the same day of the week.

B. Permanent and seasonal employees may submit an initial request or request a change in an AWS and/or start

time or RDO at any time. In addition, seasonal employees will be advised no later than ten (10) workdays prior to

their release, that they may submit a request to change their AWS or start time for their next season by submitting

the form in Exhibit 26-6 prior to their release. The request will be considered prior to the next periodic opportunity

to change, i.e. two (2) times per calendar year. The periodic opportunity to change will be the beginning of the

rst full pay period of January and the beginning of the rst full pay period in July of each year. The employee

will begin his/her new tour at this point.

C. Consistent with Article 23, subsection 6B1(d), the Employer will respond to all AWS requests no later than two

(2) pay periods before the start of the pay periods specied in subsection 4B above.

D. At the periodic opportunity to change, when an employee is offered and accepts an AWS, the employee will not

be offered another AWS and will remain on that schedule until the next open period. However, if the employee

chooses to leave the AWS they will adopt a non-AWS eight (8) hour tour of duty, the employee may do so at any

time in accordance with Article 23, subsection 6E.

E. Seasonal employees will retain the same AWS each time they are recalled from non-work status unless a request

to change their start time or RDO is approved.

F. AWS options (e.g., start times, type of schedule, and RDO) and consideration of requests will be based on simi-

larly situated employees performing the same duties with the same skills at the level of AWS approval.

Section 5

Process for Telephone Employees

A. The percentage of stafng on approved CWS RDO on any given day of the week will be determined at the na-

tional level based on the telephone AWS methodology specied in subsection 5G7, below. The Employer will

provide NTEU National with the information used to determine the allowable CWS as described in subsection

5G, Steps 1, 2, and 3, below. The Employer will provide this information to NTEU National before the two annual

opportunities to change.

B. The Employer will run the methodology as indicated in subsection 4B, above. Any expansion of RDOs will be

allocated as described in subsection 5G (Step 3), below.

C. The following process will be used in allocating the CWS:

1. Using the percentage allocated; the Employer at the local level and the respective NTEU Chapter President

will be advised of the number of employees who may take an RDO for each workday.

2. The Employer has determined that the local NTEU Chapter President will determine the ratio of 4/10 work

schedules to 5/4-9 work schedules, e.g., forty percent (40%) will be 4/10 and sixty percent (60%) will be 5/4-9.

3. The chapter will communicate the distribution to the Employer at the local level within ve (5) workdays of

receiving the total number of RDOs available.

4. If no ratio is communicated timely, the ratio will be thirty-three percent (33%) of the available RDOs assigned

to a 4/10 schedule and sixty-seven percent (67%) of the available RDOs allocated to a 5/4-9 schedule.

5. After the RDOs are allocated, the Employer will determine the start times for all TODs and the number of RDOs

on any given day using the process in subsection 5G, STEP 4, below.

D. In accordance with Article 23, subsection 6B1, subsection 4B above, and the AWS telephone methodology in

subsection 5G, below, changes may be made to start times, stop times, increasing or decreasing the number of

CWS schedules (4/10 and 5/4-9), and/or RDO of an employee consistent with subsection 6, below.

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EXHIBIT 23-1

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EXHIBIT 23-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

E. The Employer will not increase or decrease the number of Enterprise RDO slots unless there is more than a one

(1) percentage point change in the national total allowable CWS percentage per day. Moreover, the Employer

will try to meet workload demands, and may consider offering overtime, compensatory time, etc., to mitigate the

situation.

F. Notwithstanding Article 23 subsection 7F, if the Employer determines to change AWS, the following procedures

will be used

1. If there is an increase in CWS:

(a) AWS TODs will be offered within each shift..

(b) AWS will be offered in seniority order.

2. If there is a decrease in CWS:

(a) Employees not grandfathered into CWS whose TOD or RDO are impacted by the need for change will be

asked to volunteer to change unless all employees with that start or stop time or certain RDO are needed

to change.

(b) If insufcient volunteers are available, inverse EOD will be used to change the start time, stop time, specic

RDO, and/or decrease RDO slots. Employees not grandfathered would be removed by inverse EOD and

will be placed back on the solicitation list by IRS EOD.

G. The methodology for determining CWS availability for telephone employees is as follows:

STEP 1: Determine available employees at the national level

(a) Capture total number of hours that represent all bargaining unit employees that are telephone trained (ex-

cluding leads). This number is derived by establishing telephone hours of operation for the various sites and

including telephone trained employees who currently work outside of those hours..

(b) Subtract: Overhead related to bargaining unit employees (sick leave annual leave, read time, training, meeting

time, breaks, etc.).

able, or telephone duties not worked).

(d) Result: Available hours to perform the workload.

(e) Divide available hours by eight (8) to determine employees available by day for telephone work.

STEP 2: Determine employees needed per day based on workload at the national level

(a) Capture historical workload hours and current trending to determine the scheduled hours needed per day for

telephones.

(b) Divide hours by eight (8) to determine employees required by day.

whether RDOs are available and if so quantify them.

STEP 3: Allocate the RDO slots to operation sites at the national level

(a) Determine the number of allowable CWS by day and Enterprise.

(b) Subtract the actual number of CWS on each RDO currently in place to determine the amount of CWS to be

allocated or removed.

sentatives (CSR)) employee population per site and the Lead CSR, Tax Law Specialist (TLS) and Taxpayer

Service Specialist (TSS) group per site. The Site’s population of telephone trained employees divided by the

Enterprise population of telephone trained employees.

(d) Multiply the results of Step 3a times Step 3c, above to determine the allocation of each site.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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EXHIBIT 23-1

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23-1

STEP 4: The Employer on a local level determines and lls required start and stop time based on stafng

requirements per application.

(a) Secure basic requirements from the site schedule (application if appropriate) by day and half-hour.

(b) Determine daily half-hourly stafng after break (e.g., lunch, read, meet, and other adjustments to slippage).

(d) Identify time periods to be addressed due to stafng vulnerabilities.

(e) Determine potential CWS start times per day that will not negatively impact workload and stafng needs.

(f) Determine start times for the CWS tours to be advertised.

(g) Advertise the available CWS and Flexitour start times and RDOs.

(h) Retrieve site employees’ interest for CWS (5/4-9 and 4/10) and Flexitour schedules from the process used by

the employees to express their preferences.

(i) Using the solicitation results assign available RDOs/start times in seniority (EOD) order until either all RDOs

are exhausted or there are no more volunteers. Assign within the shift and use shift preference process to

change shifts.

(j) Repeat Step 1 to determine if stafng requirements are satised for each half-hour, adjust numbers planned

on the tour (CWS RDO not to exceed allocated daily amount), follow solicitation process for volunteers, etc.

(k) Notify employees of approved work schedule and start time and start date of new schedules.

Section 6

Approval of a New or Modied AWS

Consistent with the provisions of Article 23, subsection 6C, a request for a specic AWS or staggered work sched-

ule may be denied if the requested schedule would result in any situations described in subsections 6A – E, below

(which are not all inclusive).

A. Diminished level of service (e.g., reduction in level of telephone service, meeting Submission Processing pro-

gram completion dates (PCD) and weekly processing cycles, inability to respond timely to customers requesting

forms/ publications or account information.

B. Insufcient coverage (e.g., insufcient number of employees with the required skills at the required time that

negatively impact the organizational measures or could create a diminished level of service.).

C. Increased cost (e.g., increased overtime or night differential, and additional facilities costs such as lighting,

HVAC, and security, etc.).

D. System Availability (e.g., systems necessary for employees to do their work are not available - IDRS, ISRP, Error

Resolution System, Report Generating System, Audit Inventory Management System, etc.).

E. Seating Availability: See Article 23, subsection 6C4.

Table 1

The core hours and exible time bands for swing and night shift employees are specic to the start time. Below are

parameters of the Swing Shift and Night Shift Flexible Schedule. Using the employee’s start time (column 1), the

core hours (columns 2 and 3) and exible time bands (columns 4 and 5) are specied in the following table.

Table 1: Core Hours and Flexible Time Bands for Swing and Night Shift Employees

Start Time Core Hours Flexible Time Band For Earning Credit Hours

From To From: To:

12:15 AM 3:45 AM 8:45 AM 9:15 PM 11:45 AM

12:30 AM 4:00 AM 9:00 AM 9:30 PM 12:00 PM

12:45 AM 4:15 AM 9:15 AM 9:45 PM 12:15 PM

1:00 AM 4:30 AM 9:30 AM 10:00 PM 12:30 PM

1:15 AM 4:45 AM 9:45 AM 10:15 PM 12:45 PM

1:30 AM 5:00 AM 10:00 AM 10:30 PM 1:00 PM

1:45 AM 5:15 AM 10:15 AM 10:45 PM 1:15 PM

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EXHIBIT 23-1

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EXHIBIT 23-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

Table 1: Core Hours and Flexible Time Bands for Swing and Night Shift Employees

Start Time Core Hours Flexible Time Band For Earning Credit Hours

2:00 AM 5:30 AM 10:30 AM 11:00 PM 1:30 PM

2:15 AM 5:45 AM 10:45 AM 11:15 PM 1:45 PM

2:30 AM 6:00 AM 11:00 AM 11:30 PM 2:00 PM

2:45 AM 6:15 AM 11:15 AM 11:45 PM 2:15 PM

3:00 AM 6:30 AM 11:30 AM 12:00 AM 2:30 PM

3:15 AM 6:45 AM 11:45 AM 12:15 AM 2:45 PM

3:30 AM 7:00 AM 12:00 PM 12:30 AM 3:00 PM

3:45 AM 7:15 AM 12:15 PM 12:45 AM 3:15 PM

4:00 AM 7:30 AM 12:30 PM 1:00 AM 3:30 PM

4:15 AM 7:45 AM 12:45 PM 1:15 AM 3:45 PM

4:30 AM 8:00 AM 1:00 PM 1:30 AM 4:00 PM

4:45 AM 8:15 AM 1:15 PM 1:45 AM 4:15 PM

5:00 AM 8:30 AM 1:30 PM 2:00 AM 4:30 PM

5:15 AM 8:45 AM 1:45 PM 2:15 AM 4:45 PM

5:30 AM 9:00 AM 2:00 PM 2:30 AM 5:00 PM

5:45 AM 9:15 AM 2:15 PM 2:45 AM 5:15 PM

9:45 AM 1:15 PM 6:15 PM 6:45 AM 9:15 PM

10:00 AM 1:30 PM 6:30 PM 7:00 AM 9:30 PM

10:15 AM 1:45 PM 6:45 PM 7:15 AM 9:45 PM

10:30 AM 2:00 PM 7:00 PM 7:30 AM 10:00 PM

10:45 AM 2:15 PM 7:15 PM 7:45 AM 10:15 PM

11:00 AM 2:30 PM 7:30 PM 8:00 AM 10:30 PM

11:15 AM 2:45 PM 7:45 PM 8:15 AM 10:45 PM

11:30 AM 3:00 PM 8:00 PM 8:30 AM 11:00 PM

11:45 AM 3:15 PM 8:15 PM 8:45 AM 11:15 PM

12:00 PM 3:30 PM 8:30 PM 9:00 AM 11:30 PM

12:15 PM 3:45 PM 8:45 PM 9:15 AM 11:45 PM

12:30 PM 4:00 PM 9:00 PM 9:30 AM 12:00 AM

12:45 PM 4:15 PM 9:15 PM 9:45 AM 12:15 AM

1:00 PM 4:30 PM 9:30 PM 10:00 AM 12:30 AM

1:15 PM 4:45 PM 9:45 PM 10:15 AM 12:45 AM

1:30 PM 5:00 PM 10:00 PM 10:30 AM 1:00 AM

1:45 PM 5:15 PM 10:15 PM 10:45 AM 1:15 AM

2:00 PM 5:30 PM 10:30 PM 11:00 AM 1:30 AM

2:15 PM 5:45 PM 10:45 PM 11:15 AM 1:45 AM

2:30 PM 6:00 PM 11:00 PM 11:30 AM 2:00 AM

2:45 PM 6:15 PM 11:15 PM 11:45 AM 2:15 AM

3:00 PM 6:30 PM 11:30 PM 12:00 PM 2:30 AM

3:15 PM 6:45 PM 11:45 PM 12:15 PM 2:45 AM

3:30 PM 7:00 PM 12:00 AM 12:30 PM 3:00 AM

3:45 PM 7:15 PM 12:15 AM 12:45 PM 3:15 AM

4:00 PM 7:30 PM 12:30 AM 1:00 PM 3:30 AM

4:15 PM 7:45 PM 12:45 AM 1:15 PM 3:45 AM

4:30 PM 8:00 PM 1:00 AM 1:30 PM 4:00 AM

4:45 PM 8:15 PM 1:15 AM 1:45 PM 4:15 AM

5:00 PM 8:30 PM 1:30 AM 2:00 PM 4:30 AM

5:15 PM 8:45 PM 1:45 AM 2:15 PM 4:45 AM

5:30 PM 9:00 PM 2:00 AM 2:30 PM 5:00 AM

5:45 PM 9:15 PM 2:15 AM 2:45 PM 5:15 AM

6:00 PM 9:30 PM 2:30 AM 3:00 PM 5:30 AM

6:15 PM 9:45 PM 2:45 AM 3:15 PM 5:45 AM

6:30 PM 10:00 PM 3:00 AM 3:30 PM 6:00 AM

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EXHIBIT 23-1

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23-1

Table 1: Core Hours and Flexible Time Bands for Swing and Night Shift Employees

Start Time Core Hours Flexible Time Band For Earning Credit Hours

6:45 PM 10:15 PM 3:15 AM 3:45 PM 6:15 AM

7:00 PM 10:30 PM 3:30 AM 4:00 PM 6:30 AM

7:15 PM 10:45 PM 3:45 AM 4:15 PM 6:45 AM

7:30 PM 11:00 PM 4:00 AM 4:30 PM 7:00 AM

7:45 PM 11:15 PM 4:15 AM 4:45 PM 7:15 AM

8:00 PM 11:30 PM 4:30 AM 5:00 PM 7:30 AM

8:15 PM 11:45 PM 4:45 AM 5:15 PM 7:45 AM

8:30 PM 12:00 AM 5:00 AM 5:30 PM 8:00 AM

8:45 PM 12:15 AM 5:15 AM 5:45 PM 8:15 AM

9:00 PM 12:30 AM 5:30 AM 6:00 PM 8:30 AM

9:15 PM 12:45 AM 5:45 AM 6:15 PM 8:45 AM

9:30 PM 1:00 AM 6:00 AM 6:30 PM 9:00 AM

9:45 PM 1:15 AM 6:15 AM 6:45 PM 9:15 AM

10:00 PM 1:30 AM 6:30 AM 7:00 PM 9:30 AM

10:15 PM 1:45 AM 6:45 AM 7:15 PM 9:45 AM

10:30 PM 2:00 AM 7:00 AM 7:30 PM 10:00 AM

10:45 PM 2:15 AM 7:15 AM 7:45 PM 10:15 AM

11:00 PM 2:30 AM 7:30 AM 8:00 PM 10:30 AM

11:15 PM 2:45 AM 7:45 AM 8:15 PM 10:45 AM

11:30 PM 3:00 AM 8:00 AM 8:30 PM 11:00 AM

11:45 PM 3:15 AM 8:15 AM 8:45 PM 11:15 AM

12:00 AM 3:30 AM 8:30 AM 9:00 PM 11:30 AM

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EXHIBIT 23-1

EXHIBIT 23-2

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EXHIBIT 23–2 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

Alternate Work Schedules for Non-Campus Public Contact Employees

Section 1

Coverage

This document provides Alternative Work Schedules (AWS) and staggered work schedule options for non-campus public

contact employees in W&I Field Assistance (FA) in Taxpayer Assistance Centers (TACs), Small Business & Self Employed

(SB/SE) and Large Business & International (LB&I) Tax Compliance Ofcers (TCO) and TCO Support Staff.

Section 2

Field Assistance

A. Field Assistance employees working in TACs will be offered 5/4-9 Compressed Work Schedule (CWS) and

Flexitour with credit hours, subject to the following:

1. An Initial Assistance Representative (IAR) who is the sole IAR working in a TAC, will be offered only Flexitour

with credit hours.

2. Any time a TAC has fewer than four (4) permanent (i.e., not seasonal) Individual Tax Advisory Specialists

(ITAS), only Flexitour with credit hours will be offered to all TAC employees.

B. For employees on Flexitour with credit hours, the exible time band is between 7:00 a.m. and 7:00 p.m., and

the core hours are from 9:30 a.m. to 3:30 p.m. with start times every fteen (15) minutes. For CWS employees,

the start time may be no earlier than 7:00 a.m., and the stop time may be no later than 6:00 pm, with start times

every fteen (15) minutes.

C. Credit hours will be worked within the exible time band in Paragraph 2B above.

D. As necessary during any twelve (12) weeks of the ling season, the Employer may suspend Compressed Work

Schedules of individual employees and assign such employees to a ve (5) day, eight (8) hour work schedule.

No employee shall have his/her CWS suspended for longer than 12 consecutive weeks during the ling season.

The ling season is dened as the rst eight (8) pay periods of each calendar year.

E. Employees who currently have a 4-10 CWS or start time before 7:00 a.m. may retain their current schedule until

they request a change consistent with the provisions of Article 23 and this Exhibit, or leave their position. Once

vacated, such schedules(s) will not be available to other employees.

Section 3

Tax Compliance Ofcers (TCO) and TCO Support Staff (Non-Campus)

A. Employees in TCO and TCO Support Staff positions will be offered a staggered work schedule and the following

AWS options: Compressed Work Schedules (5/4-9 & 4/10) and Flexible Work Schedules (Flexitour with credit

hours, Maxiex, and Gliding).

B. Employees who are approved for a Gliding exible work schedule must ensure that start times for each specic

day enable them to meet all required scheduled appointments.

C. Core hours for TCOs and their support staff on exible work schedules are 9:30 a.m. to 2:30 p.m.

D. The exible time band for employees on exible work schedules is from 6:00 a.m. to 8:30 p.m. with start times

every fteen (15) minutes. For CWS employees, the stop time may be no later than 6:00pm.

E. Credit hours will be worked within the exible time band consistent with Article 23, subsection 5A.

Section 4

Approval of a New or Modied AWS

Consistent with the provisions of Article 23, subsection 6C, a request for a specic AWS or staggered work schedule

may be denied if the requested schedule would result in any of the situations described in subsections 4A – E, below

(which are not all inclusive).

A. Diminished level of service (e.g., insufficient number of employees to timely assist internal and external

customers, schedule which conflicts with a critical job requirement tied to a specific day.

B. Insufficient coverage (e.g., insufficient number of employees to timely assist internal and external customers,

schedule which conflicts with a critical job requirement tied to a specific day.

C. Increased cost (e.g., increased overtime or night differential, additional facilities costs such as lighting, HVAC,

and security).

D. Systems availability (e.g., systems necessary for employees to perform their work such as IDRS, Report

Generating System, Audit Inventory Management System are not available).

E. Seating Availability: See Article 23, subsection 6C4.

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23–3

Alternate Work Schedules for Information Technology (IT) Employees

Section I

Coverage

This document provides Alternate Work Schedule options, staggered work schedules and parameters for employees

in the IT organization.

Section 2

General Provisions

A. 1. All IT employees not specically identied in Section 3, below may apply for staggered work schedules

and the following AWS options: Compressed Work Schedules (5/4-9 & 4/10) and Flexible Work Schedules

(Flexitour with credit hours, and Maxiex).

2. All IT employees assigned to the organizations specically identied in Section 3, below may apply for the

AWS options specied for those positions.

B. For employees on a Flexible Work Schedule (FWS), the exible time band is between 6:00 AM and 8:30 PM

and the core hours are from 9:30 AM to 2:30 PM with start times every fteen (15) minutes.

C. Credit hours are worked within the exible time band consistent with Article 23, subsection 5A.

D. For employees on a Compressed Work Schedule (CWS), the start and stop times are between 6:00 AM and

6:00 PM, including the lunch period with start times in fteen (15) minute increments.

E. Gliding schedules will not be offered to any IT employees.

F. The total number of CWS slots available will be impacted by the percentage of employees selecting the different

options (e.g., the number of employees selecting a 4/10 schedule may reduce the availability of 5/4-9 schedules).

G. Generally, IT will allow up to 30% (except as noted in Section 3), of the eligible employees the same RDO within

a particular team, as dened in Section 3A, below, to ensure there is adequate stafng to process the work each

day. The Employer will determine the number or percentage of employees who may be off on a particular day

consistent with Article 23, subsection 6C.

H. Employees covered by this exhibit will be considered for vacant and available AWS and/or changes to start times

and RDOs on an ongoing basis. Employees will be informed as soon as practicable, but no later than two (2) pay

periods of receipt of the request if their request is approved or disapproved consistent with Article 23, subsection

6C and Section 3, below.

Section 3

Available Options for Level 1 and Level 2 Support

A. Generally, the IT organizations (EOps, ECC, EN & UNS) covered in this section will allow up to 20% of the

eligible employees to be granted an RDO on the same day within a particular work unit or team. Work unit or

team is dened as those employees supporting the same enterprise or POD level workload/customers.

B. Flexitour with credit hours work schedules will consist of exible time bands and core hours as follows:

Flexitour with credit hours FWS Flexible time bands for the purpose

of earning credit hours

Core Hours

Day shift 6:00 AM – 8:30 PM 9:30 AM – 2:30 PM

Swing shift 12:00 PM – 2:30 AM 4:30 PM– 8:30 PM

Night shift 9:00 PM – 10:30 AM 1:00 AM – 5:30 AM

Flexitour with credit hours FWS Earliest start time Latest stop time

Day Shift 6:00 AM 6:00 PM

Swing Shift 12:00 PM 1:00 AM

Night Shift 9:00 PM 8:30 AM

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C. Available Schedules for Enterprise Computing Center (ECC) Division within Enterprise Operations

1. Employees in ECC positions will be offered staggered work schedules and the following AWS options: Com-

pressed Work Schedules (5/4-9 & 4/10) and a Flexible Work Schedule (Flexitour with credit hours). Maxiex will

not be offered to ECC Division employees.

2. The shift hours, core hours, and exible time bands in subsection 3B, above represent general guidelines for

ECC employees. However, due to EOps’ 24/7/365 environment, it is not feasible to anticipate every possible

scenario. In some small workgroups or for specialized experience positions, Regular Days Off (RDO) will be

determined by IRS Seniority (EOD), using the up to 20% guideline specied in subsection 3A.

D. Available Schedules for User and Network Services (UNS)

Employees in UNS positions will be offered staggered work schedules and the following AWS options: Com-

pressed Work Schedules (5/4-9 & 4/10) and a Flexible Work Schedule (Flexitour with credit hours). Maxiex will

not be offered to these employees. The following exceptions apply within UNS:

1. Customer Service IT Specialists (Level 1 and 2) employees will be offered staggered work schedules and

the following AWS options: Compressed Work Schedules (5/4-9 & 4/10) and Flexitour with credit hours with

limitations to ensure 24-hour, 365-day coverage. Maxiex will not be offered to these employees.

2. Depot IT employees will be offered staggered work schedules and the following AWS options: Compressed

Work Schedules (5/4-9 & 4/10) and Flexitour with credit hours with limitations to ensure build operations and

equipment provisioning are staffed during each work week. Maxiex will not be offered to these employees.

3. Engineering division L2/L3 Employees in UNS positions will be offered staggered work schedules and the

following AWS options: Compressed Work Schedules (5-4/9 & 4/10) and Flexitour with credit hours with

limitations to ensure adequate coverage during core business hours. Maxiex will not be offered to these

employees.

Section 4

Approval of a New or Modied AWS

Consistent with the provisions of Article 23, subsection 6C, requests for a specic AWS or staggered work schedules

may be denied if the requested schedule would result in any of the situations described in subsections 4A – E, below

(which are not all inclusive):

A. Diminished level of service (e.g. reduction in level of telephone service, reduction in ability to respond timely

to system outages or customer/end-user demand for system availability insufcient number of employees with

necessary skills available to provide systems support).

B. Insufcient coverage (e.g., insufcient number of employees to timely assist taxpayers/internal customers or

inability to fulll day specic duties).

C. Increased cost (e.g., increased overtime or night differential, additional facilities costs such as lighting, HVAC,

and security).

D. Systems (e.g., inability to maintain system availability in accordance with Service Level Agreements and Memo-

randums of Understanding, and providing systems support for extended service hours).

E. Seating Availability: See Article 23, subsection 6C4.

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23-4

Alternate Work Schedules for Taxpayer Advocate Service (TAS) Employees

Section 1

Coverage

This document provides Alternate Work Schedule (AWS) and staggered work schedule options available for TAS

employees..

Section 2

A. General Provisions

1. All TAS employees not specically identied in subsection 2B and 2C, below, may apply for staggered work

schedules and the following AWS options: Compressed work schedules (5/4-9 & 4/10) and Flexible Work

Schedules (Flexitour with credit hours and Maxiex).

2. In addition to the options offered in subsection 2A1 of this Exhibit, Analysts, Revenue Agent Technical Advi-

sors, Revenue Ofcer Technical Advisors, Campus Technical Advisors and Case Advocates in Local Taxpayer

Advocate (LTA) ofces with more than one group may apply for Gliding Flexible Work Schedules

B. Local Taxpayer Advocate (LTA) Ofces

1. In ofces with more than one (1) Intake Advocate:

(a) Intake Advocates on Maxiex, 5/4-9, or 4/10 may not have the same regular day off (RDO) as another

Intake Advocate in the same ofce.

(b) Intake Advocates and support staff may not have more than one RDO per week.

2. In ofces with one (1) or no Intake Advocates:

(a) Intake Advocates and support staff will be offered Flexitour with credit hours and 5/4-9 CWS.

(b) Intake Advocates and support staff may not have the same RDO.

3. In ofces with ve (5) or fewer employees:

(a) No two employees may have the same RDO.

(b) Employees may not have more than one RDO in a work week.

4. In ofces with more than ve (5) employees in a respective work group:

(a) Up to 25% of the employees will generally be permitted the same RDO for Tuesday through Friday.

(b) Up to 20% of the employees will be permitted the same RDO for Monday.

5. In cases where the RDO percentage is currently more than the maximums in subsection 2B4, above, employ-

ees may retain their current RDO until they request a change consistent with the provisions of Article 23 and

this Exhibit, or leave their position. Once vacated, the excess RDO will not be available to other employees

unless the RDO percentage has dropped below the maximum.

C. All Other TAS Functions including Area Ofces, Headquarters Operations, Internal Technical Advisor

Program (ITAP), Centralized Case Intake (CCI), and Systemic Advocacy (SA)

1. ITAP and SA workgroups will be dened by position/occupation (e.g., Revenue Agent Technical Advisors,

Revenue Ofcer Technical Advisors, Account Technical Advisors, and Systemic Advocacy Analysts).

2. In ofces where there are ve (5) or fewer employees in a respective work group, no two (2) employees may

have the same RDO.

3. In ofces with more than ve (5) employees in a respective work group, up to 25% of the employees will

generally be permitted the same RDO for Monday through Friday.

4. In cases where the RDO percentage is currently more than the maximum in subsection 2C3, above, employees

may retain their current RDO until they request a change consistent with the provisions of Article 23 and this

Exhibit, or leave their position. Once vacated, the excess RDO will not be available to other employees unless

the RDO percentage has dropped below the maximum.

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EXHIBIT 23-4 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

5. Support staff may not have more than one (1) RDO per week.

6. Work groups for Intake Advocates in the CCI organization will be defined by occupation by CCI site location. Up

to 15% of the Intake Advocates in each of these work groups will generally be permitted the same RDO for

Monday through Friday, and Sections 2.C.1-4 shall not apply for this work group. Solicitation for AWS

elections will take place twice per year in the CCI organization as follows:

(a) October of each year for AWS/CWS changes effective the first full pay period in January of that year.

(b) April of each year for AWS/CWS changes effective the first full pay period in July of that year.

7. In cases where the RDO percentage is currently more than the maximum in subsection 2C6, above, employees

may retain their current RDO until they request a change consistent with the provisions of Article 23 and this

Exhibit, or leave their position. Once vacated, the excess RDO will not be available to other employees unless

the RDO percentage has dropped below the maximum.

Section 3

Work Schedule Requirements

A. FWS core hours are 9:30 AM to 2:30 PM.

B. FWS exible time band is from 6:00 AM to 8:30 PM with start times in 15 minute increments.

C. Credit hours are worked within the exible time band consistent with Article 23, subsection 5A.

D. Employees covered by this Exhibit may request AWS by submitting an application using Exhibit 23-6. Applications

will be considered for vacant and available AWS on an ongoing basis consistent with Article 23, subsection 6C.

Section 4

Review of Available CWS and Maxiex RDOs

A. Once per year, on or about October 1, the Employer will apply the percentages in subsections 2B4 and 2C3 to

the onboard stafng in each ofce.

B. If the calculation in subsection 4A, above, identies that the RDO percentages are more than the maximums in

subsections 2B4 and 2C3, above, employees may be removed from their RDO using the following process:

1. The Employer will solicit for volunteers from among equally qualied employees on that RDO to move to an-

other open and available RDO.

2. If an insufcient number of qualied employees volunteer to change RDOs, the least senior qualied em-

ployees will be selected in IRS EOD order. In the case of ties, SCD will be used as the next tie breaker

followed by a comparison of the last four (4) digits of the tied employee’s social security numbers. In odd

numbered years, employees with the lowest number will be selected. The opposite will hold true in even

numbered years.

Section 5

Approval of a New or Modied AWS

Consistent with the provisions of Article 23, subsection 6C, a request for a specic AWS or staggered work schedule

may be denied if the requested schedule would result in any of the situations described in subsections 5A – E below

(which are not all inclusive):

A. Diminished Level of Service (e.g., insufcient number of employees to timely assist internal and external

customers, schedule which conicts with a critical job requirement tied to a specic day).

B. Insufcient Coverage (e.g., insufcient number of employees to timely assist internal and external customers,

schedule which conicts with a critical job requirement tied to a specic day).

C. Increased cost (e.g., increased overtime or night differential, additional facilities costs such as lighting, HVAC,

and security).

D. Systems (e.g., systems necessary for employees to perform their work such as IDRS, TAMIS, SAMS are not

available).

E. Seating Availability: See Article 23, subsection 6C4.

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EXHIBIT 23-5

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2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 23–5

Glossary of Terms

Term

Deﬁnition

4/10

“4/10” is a compressed work schedule that includes four (4) workdays of ten (10) hours each in each

administrative workweek of the biweekly pay period.

5/4-9

“5/4-9” is a compressed work schedule that includes eight (8) workdays of nine (9) hours each, one

(1) workday of eight (8) hours and one (1) non-work day within the biweekly pay period.

Administrative

Workweek

The week beginning at 12:01 A.M. Sunday and ending at 12:00 midnight Saturday.

Alternative Work

Schedules (AWS)

Work schedules that provide an alternative to the traditional eight (8) hour day, forty (40) hour

workweek, which include exible work schedules and compressed work schedules.

Basic Work

Requirement

The number of hours, excluding overtime hours, which an employee is required to work or is

required to account for by leave or otherwise.

Compressed

Work Schedule

(CWS )

A xed work schedule where a full-time employee completes the biweekly basic work requirement

in less than ten (10) workdays. The schedules available under Article 23 are 5/4-9 and 4/10. In the

case of a part-time employee, the biweekly basic work requirement is completed in less than ten

(10) workdays and may require the employee to work more than eight (8) hours in a day.

Core Hours

The hours within the tour of duty that an employee on a exible work schedule is required to work

or to account for by charging leave, or otherwise. The time periods during the workday, workweek,

or pay period that are within the tour of duty during which an employee covered by a exible work

schedule is required by this agreement to be present for work or account for by leave or otherwise.

Credit Hours

The time under a exible work schedule that an employee, with supervisory approval, elects to earn

in excess of his or her basic work requirement to vary the length of a workday or workweek.

Flexible Time

Bands

The range of time within which an employee under a exible work schedule, must choose his or her start

and stop times and earn credit hours consistent with the duties and requirements of the position.

Flexible Work

Schedule (FWS)

A work schedule that allows an employee to select a tour of duty within established limits. An

employee may select from available start and stop times within designated exible time bands. The

schedules available under Article 23 are Flexitour with credit hours, Gliding, and Maxiex.

Flexitour with

Credit Hours

A type of exible work schedule where an employee has a start time within exible time bands set by

the agency and has a basic work requirement of eight (8) hours a day and forty (40) hours a week. Once

selected, the hours are xed until the agency provides an opportunity to select dierent start and stop

times. Employees may earn and use credit hours in accordance with Article 23, subsection 5A.

Gliding Flexible

Work Schedule

A type of exible work schedule in which a full-time employee has a basic work requirement of

eight (8) hours a day, forty (40) hours a week, may have dierent start and stop time each day, and

may change start and stop times daily within the established exible time band. Employees may

earn and use credit hours in accordance with Article 23, subsection 5A.

Maxiﬂex Flexible

Work Schedule

A type of exible work schedule that contains core hours on at least eight (8) of the ten (10)

workdays per pay period and in which a full-time employee has a basic work requirement of eighty

(80) hours. An employee may vary the number of hours worked on a given workday or workweek

provided he/she has accounted for the required core hours on the core workdays. There may be

up to two (2) non-core days per pay period where employees do not need to be present during

core hours. Employees may fulll their basic work requirement by working just core days or a

combination of core and non-core days. Employees may earn and use credit hours in accordance

with Article 23. Once selected and approved, an employee’s start and stop times will continue until

changed consistent with Article 23, Section 6.

Staggered Work

Schedule

A work schedule that allows a full-time employee assigned to a straight eight (8) work schedule

with a basic work requirement of eight (8) hours a day, ve (5) days (40 hours) a week, and eighty

(80) hours a pay period to have dierent pre-set start times each day. Once selected and approved

an employee’s start and stop times will continue until changed consistent with Article 23, Section 6.

Credit hours are not available.

Tour of Duty

(TOD)

The hours during the day, and the days of the week, that constitutes an employee’s regular work

schedule.

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EXHIBIT 23-5

EXHIBIT 23-6

Alternative Work Schedule & Staggered Work Schedule Request

Form

10911

(Rev. 5-2012)

Catalog Number 24037T publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Type of request

New Change Cancellation

Employee name SEID

Position title

Series Grade Organization/Function

Part I - Type of Work Schedule Requested (check all that apply)

1. Flexitour with credit hours 2. Maxiflex 3. 5/4-9 4. 4/10 5. Staggered Work Schedule

6. Gliding

(If eligible for this option, enter the applicable core hours for your shift (e.g., day shift core hours are 9:30 AM to 2:30 PM))

First Choice

First choice

work schedule requested

Monday Tuesday Wednesday Thursday

Friday

Saturday Sunday

Week 1 - Tour of Duty

Week 1 - Number of hours

Week 2 - Tour of Duty

Week 2 - Number of hours

Second Choice

Second choice

work schedule requested

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 - Tour of Duty

Week 1 - Number of hours

Week 2 - Tour of Duty

Week 2 - Number of hours

Third Choice

Third choice

work schedule requested

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 - Tour of Duty

Week 1 - Number of hours

Week 2 - Tour of Duty

Week 2 - Number of hours

Fourth Choice

Fourth choice

work schedule requested

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 - Tour of Duty

Week 1 - Number of hours

Week 2 - Tour of Duty

Week 2 - Number of hours

Employee signature Date submitted

Part III - Approval (section completed by manager)

Manager name Date received by manager

Approved - choice number Disapproved

Manager signature Date signed

Pay period effective date

Pay period ending date

(only required if this is a temporary change)

Part II - Daily Work Hours Requested (see instructions)

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EXHIBIT 23-6 Cont’d

Instructions for Form 10911, Alternative Work Schedule & Staggered Work Schedule Request

Form

10911

(Rev. 5-2012)

Catalog Number 24037T publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Part I - Type of Work Schedule Requested (section completed by employee)

Place an “X” in the box by the options you are requesting. Refer to Article 23 and/or the exhibit applicable to your organization to

determine which options are available for you.

Part II - Daily Work Hours Requested (section completed by employee)

General: You may submit multiple choices in priority order.

Work Schedule Requested: For each of your choices (first, second, etc.) and in the space provided below, write in the work schedule

you are requesting for that choice, e.g., First choice work schedule requested: Flexitour with credit hours.

Tour of Duty (TOD): The requested start and stop times each workday.

• Flexitour with Credit Hours: Insert the requested start and stop time (8 work hours plus lunch) for the 10 workdays in a

biweekly pay period. The start and stop times must be the same for all 10 workdays in a biweekly pay period.

• Gliding: Insert the requested start and stop time of the applicable core hours for your shift (e.g., day shift core hours are 9:30 AM

to 2:30 PM).

• Maxiflex: Insert the requested start and stop time for each workday you plan to work. Your tour of duty must include the core

hours on at least 8 workdays. You do not need to include core hours on your requested non-core days.

• 5/4-9: Insert the requested start and stop time for the eight days you want to work 9 hours, the one day you want to work 8 hours,

and “RDO” on your one “regular day off.”

• 4/10: Insert the requested start and stop time for the eight days you want to work 10 hours and “RDO” on your one “regular day

off” each week.

• Staggered Work Schedule: Insert the requested start and stop time for all 10 workdays in a biweekly pay period. You may

select different pre-set start times each day.

Number of Hours: The number of hours you will work each day.

• Flexitour with Credit Hours: Insert 8 hours each workday.

• Gliding: Insert 8 hours each workday.

• Maxiflex: Insert the requested number of hours you plan to work each day (up to 10 hours each day and 80 hours in a pay

period).

• 5/4-9: Insert a 9 on the eight days you are requesting to work 9 hours, an 8 on the one day you work 8 hours, and “RDO” on your

one “regular day off.”

• 4/10: Insert a 10 on the eight days you work 10 hours and “RDO” on your one “regular day off” each week.

• Staggered Work Schedule: Insert 8 hours each workday.

Sign, date, and submit this completed form to your manager.

Part III - Approval (section completed by manager)

Fill in your name and the date you received the request.

If you are approving one of the choices on the request, place an "X" in the box by "Approved" and fill in the choice number of the choice

you are approving.

If you are not approving any of the choices on the request, place an "X" in the box by "Disapproved."

Sign and date the request. If approving/disapproving electronically, email a signed copy to the employee and retain a copy for your

records. If approving/disapproving a hard copy, make a copy of the signed request and give it to the employee. Keep the original for

your records.

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EXHIBIT 23-7

Request to Earn and Use Religious Compensatory Time (RCT)

Form

14451

(Rev. 10-2021)

Catalog Number 61584D publish.no.irs.gov Department of the Treasury - Internal Revenue Service

The use of this Form is OPTIONAL. You may use this form if your personal religious beliefs require the abstention from work during

certain periods of time and you are requesting to earn and use Religious Compensatory Time (RCT) rather than take leave to attend

the observance.

Instructions: Submit this request form to your manager at least 15 calendar days prior to the religious observance. You may earn and

use RCT in 15 minute increments.

Section A: Identify the period of time you are requesting to be absent.

Section B: Complete if you are requesting to work and earn RCT hours prior to attending a religious observance.

Section C: Complete if you are requesting to work and earn RCT hours after a religious observance (i.e., receive an advance of RCT).

(Complete both Sections B and C if you are requesting to earn RCT both before and after a religious observance.)

Employee Name SEID Position title, series, grade

My current accumulated (earned and not used) RCT balance is

Hour(s) Minutes as of pay period

My current advanced (used and not repaid) RCT balance is

Hour(s) Minutes as of pay period

Provide the name and/or description of the specific religious observances that require you abstain from work during the periods of time

listed below in Section A

Section A – Dates Requesting to be Absent from Work for a Religious Observance (If you currently have accrued

RCT that will satisfy the period of abstention from work, you need not fill out Sections B or C)

My personal religious beliefs require me to abstain from work during the periods of time listed below.

Date(s)

Number of Hours/

Minutes

Time From Time To

Total Hours

Employee signature Date

Approved Disapproved

If disapproved, reason for disapproval

Manager name Manager signature Date

RCT Earning and Repayment Plans Section

Section B – Dates Requesting to Earn RCT PRIOR to a Religious Observance(s)

In exchange for the RCT hours I will be absent from work listed in Section A, I propose to work the following schedule before the

religious observance.

Date(s) requesting to earn and accumulate RCT hours

for future absences for religious observances

Number of Hours/

Minutes

Time From Time To

Total Hours

I understand that I may only accumulate up to 80 hours of RCT for anticipated absences from work for religious observances that are

planned within 13 pay periods of earning RCT. My total hours of accumulated RCT may not exceed 80 hours unless special

circumstances are present.

Employee initials

Request to Earn and Use Religious Compensatory Time (RCT)

Form

14451

(Rev. 10-2021)

Catalog Number 61584D publish.no.irs.gov Department of the Treasury - Internal Revenue Service

The use of this Form is OPTIONAL. You may use this form if your personal religious beliefs require the abstention from work during

certain periods of time and you are requesting to earn and use Religious Compensatory Time (RCT) rather than take leave to attend

the observance.

Instructions: Submit this request form to your manager at least 15 calendar days prior to the religious observance. You may earn and

use RCT in 15 minute increments.

Section A: Identify the period of time you are requesting to be absent.

Section B: Complete if you are requesting to work and earn RCT hours prior to attending a religious observance.

Section C: Complete if you are requesting to work and earn RCT hours after a religious observance (i.e., receive an advance of RCT).

(Complete both Sections B and C if you are requesting to earn RCT both before and after a religious observance.)

Employee Name SEID Position title, series, grade

My current accumulated (earned and not used) RCT balance is

Hour(s) Minutes as of pay period

My current advanced (used and not repaid) RCT balance is

Hour(s) Minutes as of pay period

Provide the name and/or description of the specific religious observances that require you abstain from work during the periods of time

listed below in Section A

Section A – Dates Requesting to be Absent from Work for a Religious Observance (If you currently have accrued

RCT that will satisfy the period of abstention from work, you need not fill out Sections B or C)

My personal religious beliefs require me to abstain from work during the periods of time listed below.

Date(s)

Number of Hours/

Minutes

Time From Time To

Total Hours

Employee signature Date

Approved Disapproved

If disapproved, reason for disapproval

Manager name Manager signature Date

RCT Earning and Repayment Plans Section

Section B – Dates Requesting to Earn RCT PRIOR to a Religious Observance(s)

In exchange for the RCT hours I will be absent from work listed in Section A, I propose to work the following schedule before the

religious observance.

Date(s) requesting to earn and accumulate RCT hours

for future absences for religious observances

Number of Hours/

Minutes

Time From Time To

Total Hours

I understand that I may only accumulate up to 80 hours of RCT for anticipated absences from work for religious observances that are

planned within 13 pay periods of earning RCT. My total hours of accumulated RCT may not exceed 80 hours unless special

circumstances are present.

Employee initials

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EXHIBIT 23-7 Cont’d

Page

Form 14451 (Rev. 10-2021)

Catalog Number 61584D publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Section C – Advanced RCT Repayment Plan – Dates Requesting to Earn RCT AFTER a Religious Observance(s)

In exchange for the RCT hours that I will be absent from work listed in Section A, I propose to work the following schedule after the

religious observance.

Date(s) requesting to earn RCT and repay

absences for prior religious observances

Number of Hours/

Minutes

Time From Time To

Total Hours

I understand that RCT hours advanced to me and used prior to earning the hours must be paid back within 13 pay periods after use. If the advanced RCT

hours are not repaid within 13 pay periods, the time outstanding will be charged in the following order, as applicable: annual leave, credit hours,

compensatory time off in lieu of overtime, compensatory time off for travel, or time off awards. If there is a remaining negative balance, the outstanding

time will be converted to Leave Without Pay (LWOP), resulting in a debt.

Employee signature

Employee initials

Date

Approved Disapproved

If disapproved, reason for disapproval

Manager name

Manager signature Date

Manager Instructions

1. Maintain a copy of this form in the employee’s designated file in accordance with IRM 6.630.1.27.1, Time and Attendance Records -

Retention and Storage.

2. In the event that an adjustment to the dates and times of planned additional work hours is required, due to unforeseen

circumstances, the employee must submit for approval a revised schedule to reflect those changes. Under no circumstance will the

repayment plan be extended beyond 13 pay periods.

3. If the employee does not repay the RCT within 13 pay periods you should inform the employee that the RCT that was not paid back

will be charged in the following order, as applicable: annual leave, credit hours, compensatory time off in lieu of overtime,

compensatory time off for travel, or time off awards. If there is a remaining negative balance, the outstanding time will be converted

to Leave Without Pay (LWOP), resulting in a debt.

4. Employees must repay advanced RCT before the Employer will approve any voluntary requests to earn overtime, compensatory

time, or credit hours.

Page

Form

14451

(Rev. 10-2021)

Catalog Number 61584D publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Section C – Advanced RCT Repayment Plan – Dates Requesting to Earn RCT AFTER a Religious Observance(s)

In exchange for the RCT hours that I will be absent from work listed in Section A, I propose to work the following schedule after the

religious observance.

Date(s) requesting to earn RCT and repay

absences for prior religious observances

Number of Hours/

Minutes

Time From Time To

Total Hours

I understand that RCT hours advanced to me and used prior to earning the hours must be paid back within 13 pay periods after use. If the advanced RCT

hours are not repaid within 13 pay periods, the time outstanding will be charged in the following order, as applicable: annual leave, credit hours,

compensatory time off in lieu of overtime, compensatory time off for travel, or time off awards. If there is a remaining negative balance, the outstanding

time will be converted to Leave Without Pay (LWOP), resulting in a debt.

Employee signature

Employee initials

Date

Approved Disapproved

If disapproved, reason for disapproval

Manager name

Manager signature Date

Manager Instructions

1. Maintain a copy of this form in the employee’s designated file in accordance with IRM 6.630.1.27.1, Time and Attendance Records -

Retention and Storage.

2. In the event that an adjustment to the dates and times of planned additional work hours is required, due to unforeseen

circumstances, the employee must submit for approval a revised schedule to reflect those changes. Under no circumstance will the

repayment plan be extended beyond 13 pay periods.

3. If the employee does not repay the RCT within 13 pay periods you should inform the employee that the RCT that was not paid back

will be charged in the following order, as applicable: annual leave, credit hours, compensatory time off in lieu of overtime,

compensatory time off for travel, or time off awards. If there is a remaining negative balance, the outstanding time will be converted

to Leave Without Pay (LWOP), resulting in a debt.

4. Employees must repay advanced RCT before the Employer will approve any voluntary requests to earn overtime, compensatory

time, or credit hours.

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EXHIBIT 32-1

Notice of AWOL Charge(s)

Form

15233

(12-2019)

Catalog Number 73532R publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Name Date

This is to notify you that Absent Without Leave (AWOL) is being charged for the following date(s) and for the following reason(s)

Date of AWOL charge(s)

Reason for AWOL charge(s)

Tardiness

(specify times)

Failure to provide appropriate notice of your absence, as prescribed in Article 34, Section 2

Other

(specify)

Supervisor’s name Date

A copy of this notice will be placed in your Drop file. At your election, you may share a copy of this notice with your NTEU

representative.

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EXHIBIT 33-1

Family and Medical Leave Act (FMLA)

Basic Family and Medical Leave

(See Exhibit 34-1 for Sick Leave for General Family Care and Care for a Family Member with a

Serious Health Condition)

Family & Medical Leave

(FMLA) Summary of 5 CFR 630 Subpart L

12-week Entitlement

Generally Provides 12 administrative workweeks of unpaid leave in the event an employee or a cov-

ered family member has a serious health condition, or for an employee to care for a child

following birth, adoption, or foster care.

Description Permits employees to use:

• 12 administrative workweeks (480 hours for full-time employees) of unpaid leave (LWOP)

during any 12-month period to take care of specied family and medical needs.

• These 12 workweeks do not include holidays and non-workdays.

• Part-time employees are eligible for a pro-rated amount of FMLA leave. For part-time

employees, the amount of FMLA leave granted may not exceed an amount equal to 12 times

the average number of hours in his or her scheduled tour of duty each week. (e.g., an em-

ployee who works 20 hours a week may not be granted more than a maximum of 240 hours.

20/hr. week X 12 = 240 total)

Any 12-

Month Period

The 12-month period for this type of FMLA leave begins on the date an employee rst takes

leave for family or medical needs and continues for 12 months. An employee is not entitled

to 12 additional weeks of leave until the previous 12-month period ends and an event or

situation occurs that entitles the employee to another period of leave for family or medical

needs. (This may include a continuation of a previous situation or circumstance.)

For leave taken following the birth of a child or for adoption or foster care, the entitlement to

leave expires 12 months after the date of the birth of the child or placement of the child by

adoption or foster care. Leave taken may begin prior to or on the actual date of birth or the

placement for adoption or foster care, and the 12-month period begins on that date.

Who is

Eligible?

• Any employee covered by the Federal Leave system who has completed 12 consecutive or

nonconsecutive months of Federal service.

• Employees serving under temporary appointments with a time limitation of one (1) year or

less and intermittent employees are excluded.

Reason for

Use

Enables employees to use LWOP for:

(1) the birth of a child and care of the newborn;

(2) the placement of a child with the employee for adoption or foster care;

(3) the care of a spouse, child, or parent with a serious health condition;

(4) a serious health condition of the employee that makes him/her unable to perform any one

or more of the essential duties of his/her position.

Expanded Family/Medical Leave

An employee may be granted up to 24 hours of LWOP each year for:

(1) School and Early Childhood Educational Activities: (a) parent-teacher conferences or

meetings with child-care providers; (b) new school or child-care facility interviews; or (

c) volunteer activities supporting the child’s educational advancement.

(2) Routine Family Medical Purposes: allowing parents to accompany children to routine

medical, dental or optical appointments.

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EXHIBIT 33-1

Family & Medical Leave

(FMLA) Summary of 5 CFR 630 Subpart L

12-week Entitlement

Denitions Family Member:

Spouse: A partner in any legally recognized marriage, regardless of the employee’s state

of residency. Also, includes common law marriages in States where they are recognized.

This denition does not include unmarried domestic partners of the same or opposite sex or

unrecognized common law relationships.

Son/Daughter: a biological, adopted or foster child; a stepchild; a legal ward; or a child of a

person standing in loco parentis who is under 18 years of age or 18 years or older and inca-

pable of self-care because of mental or physical disability

Parent: the biological, adoptive, step, foster parent or an individual who stands or stood in

loco parentis to an employee when the employee was a child. This term does not include

parents-in-law.

In Loco Parentis: individual who has day to day responsibility for the care and nancial sup-

port of a child or, in the case of an employee, who had such responsibility for the employee

when the employee was a child. A biological or legal relationship is not necessary.

Serious Health Condition: An illness, injury, impairment, or physical or mental condition

that involves –

(1) Hospital Care: Inpatient care (overnight stay) in a hospital, hospice, or other residential

medical care facility, including any period of incapacity or subsequent treatment in connec-

tion with such inpatient care; or

(2) Absence Plus Treatment: A period of incapacity of more than 3 consecutive calendar

days (including any subsequent treatment or period of incapacity relating to the same condi-

tion), that also involves:

a) Treatment two (2) or more times by a health care provider; or

b) Treatment by a health care provider on at least one occasion which results in a regi-

men of continuing treatment (e.g., a course of prescription medication or therapy) under

the supervision of the health care provider; or

(3) Pregnancy: Any period of incapacity due to pregnancy, childbirth, or for prenatal care; or

(4) Chronic Conditions Requiring Treatments: Any period of incapacity or treatment for

such incapacity due to a chronic serious health condition which (1) requires periodic visits for

treatment by a health care provider, (2) continues over an extended period of time (including

recurring episodes of a single underlying condition); and (3) may cause episodic rather than

a continuing period of incapacity (e.g., asthma, diabetes, epilepsy, etc.); or

(5) Permanent/Long-Term Conditions Requiring Supervision: A period of incapacity

which is permanent or long-term due to a condition for which treatment may not be eective.

The employee or family member must be under the continuing supervision of, but not need

to be receiving active treatment by, a health care provider (e.g., Alzheimer’s, a severe stroke,

or the terminal stages of a disease); or

(6) Multiple Treatment (Non-Chronic Conditions): Any period of absence to receive multi-

ple treatments (including any period of recovery therefrom) by a health care provider, either

for restorative surgery after an accident or other injury, or for a condition that would likely

result in a period of incapacity of more than 3 consecutive calendar days in the absence of

medical intervention or treatment, (e.g., chemotherapy/radiation for cancer, physical therapy

for severe arthritis, and dialysis for kidney disease).

Treatment: Includes examinations to determine if a serious health condition exists and eval-

uations of the condition. A regimen of continuing treatment includes prescription medication,

antibiotic, or therapy requiring special equipment to resolve or alleviate the health condition.

Exclusions: Serious health condition does not include:

(1) Routine physical examinations, eye examinations, or dental examinations.

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EXHIBIT 33-1

Family & Medical Leave

(FMLA) Summary of 5 CFR 630 Subpart L

12-week Entitlement

(2) A regimen of continuing treatment that includes the taking of over-the counter medica-

tions (i.e., aspirin, antihistamines, or salves); bed rest, drinking uids, exercise, and other

similar activities that can be initiated without a visit to the health care provider;

(3) A condition for which cosmetic treatments are administered, unless inpatient hospital care

is required or unless complications develop;

(4) An absence because of an employee’s use of an illegal substance unless employee is

receiving treatment for substance abuse by a health care provider.

(5) Unless complications arise, the common cold, u, earaches, upset stomach, minor ul-

cers, headaches (other than migraines), routine dental or orthodontia problems, and peri-

odontal disease

(6) Allergies, restorative dental or plastic surgery after an injury, removal of cancerous

growth, or mental illness resulting from stress, unless such conditions require inpatient care

or continuing treatment by a health care provider

Require-

ments

(1) Must be invoked by the employee, in written, oral, or electronic format to the immediate

supervisor that he/she intends to take FMLA leave. FMLA leave may also be invoked by the

employee’s representative if the employee is incapacitated.

(2) An employee may not retroactively invoke his or her entitlement to FMLA leave unless

the employee and his or her personal representative are physically or mentally incapable of

invoking FMLA leave during the entire period for which the employee is absent from work.

Employees who meet this criterion must invoke their entitlement to FMLA leave within two

(2) workdays after returning to work. In such cases, the incapacity of the employee must be

documented by a written medical certication from a health care provider. In addition, the

employee must provide documentation acceptable to the Employer explaining the inability of

the personal representative to contact the Employers and invoke the employee’s entitlement

to FMLA leave during the entire period in which the employee was absent from work for an

FMLA-qualifying purpose.

(3) Where the need for leave is foreseeable, the employee must provide advance notice at

least 30 days before the date leave is to begin. If the need for leave is not foreseeable, the

employee must provide notice within a reasonable period of time appropriate to the cir-

cumstances involved. Additionally, if the leave is foreseeable or routine based on planned

medical treatment (e.g., physical therapy, allergy shots, etc.), the employee shall consult with

his or her supervisor and make a reasonable eort to schedule the medical treatment so as

not to disrupt unduly Agency operations. The Employer may, for justiable cause, request the

employee to schedule or reschedule the medical treatment if the health care provider oers

services at a time more convenient to the Employer, subject to the approval of the health

care provider.

(4) Submission of medical certication within 15 calendar days of the Employer’s request

where leave is requested to care for a family member with a serious health condition or is

due to a serious health condition of the employee which makes him or her unable to perform

one or more of the essential duties of his or her position. If it is not practicable under the

circumstances to provide the requested medical certication within 15 calendar days, despite

the employee’s diligent, good faith eorts, the employee must submit the medical certication

within a reasonable period of time under the circumstances involved, but no later than 30

calendar days after the date the Employer requested the medical certication.

(5) If leave is foreseeable based on an expected birth or placement for adoption or foster

care, the employee shall provide notice of his or her intention to take leave not less than 30

calendar days before the date the leave is to begin. If the date of birth or placement requires

leave to begin with 30 calendar days, the employee shall provide such notice as is

practicable.

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EXHIBIT 33-1

Family & Medical Leave

(FMLA) Summary of 5 CFR 630 Subpart L

12-week Entitlement

(6) In the case of intermittent leave for planned medical treatment, the medical certication

must include the dates (actual or estimates) on which such treatment is expected to be

given, the duration of such treatment, and the period of recovery, if any, or specify that the

serious health condition is a chronic or continuing condition with an unknown duration and

whether the employee is presently incapacitated and the likely duration and frequency of

episodes of incapacity. Leave taken to care for a child following birth or following the place-

ment of a child through adoption or foster care may not be taken intermittently unless the

employee and the Employer agree and shall be approved to the extent permitted by FMLA

law and related programs.

(7) When the employee requests basic FMLA leave, the Employer will provide the em-

ployee with either Form WH-380-E (Certication of Health Care Provider for Employee’s

Serious Health Condition) or Form WH-380-F (Certication of Health Care Provider for

Family member’s Serious Health Condition); and Form 9611 (Application for Leave Under

the Family and Medical Leave Act). While the employee is not required to use these Forms,

the employee is still responsible for submitting the required, complete medical certication.

If the employee elects to submit his or her medical certicate directly to the IRS Health

Services Contractor (e.g., Federal Occupational Health (FOH), the employee must attach to

the certicate Form 14256 (Federal Occupational Health Case Transmittal) for processing

purposes. The Employer will also provide the employee with IRS Document 12987 (Pri-

vacy Act Notice to Patients), and IRS Document 12986 (Nondisclosure of GINA Protected

Information).

(8) If, after the leave commences, the employee fails to provide the requested medical certi-

cation, the Employer will either retroactively charge the employee as absent without leave

(AWOL) or allow the employee to request that the provisional leave be charged as leave

without pay (LWOP) or charged as annual and/or sick leave.

Features and

Limitations

• May not be denied if request meets the criteria of the Program;

• Applies to male and female employees;

• Is in addition to other types of leave;

• When medically necessary, may be taken intermittently or under a work schedule reduced

by the number of hours of FMLA leave;

• An employee who has been approved for FMLA may elect to substitute the following paid

leave for any or all of the period of unpaid leave:

1. Accrued or accumulated annual and/or sick leave consistent with laws and

Government-wide regulations governing the granting and use of annual or sick leave.

2. Advanced annual and/or advanced sick leave granted under Articles 32 and 34.

3. Leave made available under the Leave Transfer and Leave Bank programs consistent

with Article 31.

4. Paid parental leave consistent with laws and Government-wide regulations governing

the granting and use of paid parental leave.

• An employee may not retroactively substitute paid leave for unpaid FMLA family leave

already taken, except for paid parental leave when incapacitated;

• Upon return from leave, employees are entitled to the same or equivalent position and

benets, pay, status, and other conditions of employment;

• If on LWOP, an employee is entitled to maintain health benets as long as the employee

has made arrangements to pay the employees’ share of costs on a current basis or upon

return to pay and duty status;

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EXHIBIT 33-1

Family & Medical Leave

(FMLA) Summary of 5 CFR 630 Subpart L

12-week Entitlement

• May be used in conjunction with other leave programs, i.e., voluntary leave transfer pro-

gram; and

• The employee may take only the amount of FMLA leave that is necessary to manage the

circumstances that prompted the need for the request

Procedures

for Applying

• Apply to immediate supervisor no less than 30 days before leave is to begin, if

the need for leave is foreseeable, or within a reasonable period of time appropriate

to the circumstances involved, if the need for leave is not foreseeable. Employees

may elect to submit the required medical certication either directly to their supervi-

sors (or higher level supervisors such as Operations or Territory manger), or directly

to the IRS approved Health Services Contractor.

• The employee may use Form WH-380-E (Certication of Health Care Provider for

Employee’s Serious Health Condition) or Form WH-380-F (Certication of Health

Care Provider for Family member’s Serious Health Condition) or use any other

format to submit the medical certication. If the employee elects to submit his or

her medical certicate directly to the IRS approved Health Services Contractor, the

employee must attach to the certicate Form 14256 for processing purposes.

Who

Approves?

Immediate supervisor

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EXHIBIT 33-1

EXHIBIT 33-2

Family and Medical Leave Act (FMLA)

Military Family Leave

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR Part 630, Subpart L

26-week Entitlement

Generally Section 585(b) of the National Defense Authorization Act for Fiscal year 2008 amended the

Family and Medical Leave Act (FMLA) to provide twenty-six (26) administrative workweeks of

military family leave entitlements to care for a servicemember with a serious illness or injury

incurred in the line of duty.

Description Permits employees to use:

• 26 administrative workweeks (1,040 hours for full-time employees) of unpaid (LWOP)

FMLA military family leave during a single 12-month period for family members to provide

care for a covered servicemember undergoing medical treatment, recuperation or therapy

for a serious injury or illness.

• Part-time employees are eligible for a pro-rated amount of FMLA military family leave. For

part time employees, the amount of this leave granted may not exceed an amount equal

to 26 times the average number of hours in his or her scheduled tour of duty each week.

(e.g., an employee who works 20 hours a week may use a maximum of 520 hours. 20/hr.

week X 26 = 520 total)

Application

of the Single

12-month

Period

The “single 12-month period” for FMLA military family leave begins on the rst day the em-

ployee takes FMLA leave to care for a covered servicemember and ends 12 months after

that date. Any leave under the regular 12-week FMLA entitlement used outside of this single

12-month period for FMLA military family leave does not count against the 26-week entitle-

ment for FMLA military family leave.

Examples:

(1) If an employee who invokes 26 weeks of FMLA military family leave during a single

12-month period does not use any regular FMLA leave during that same period, the em-

ployee is still eligible to use up to 12 weeks of regular FMLA leave immediately following the

single 12-month period used for FMLA military family leave.

(2) If an employee invokes 26 weeks of FMLA military family leave and then four weeks into

the single 12-month period, invokes entitlement to 12 weeks of regular FMLA for maternity

reasons, the employee is entitled to a maximum of 26 weeks of both types of FMLA leave

within the “single 12-month period.” The 12 weeks used under the regular FMLA is sub-

tracted from the combined entitlement to 26 weeks, leaving the employee with a total of 14

weeks of FMLA military family leave to care for the covered servicemember during the single

12-month period.

(3) If an employee exhausts 12 weeks of regular FMLA leave, then invokes entitlement to 26

weeks of FMLA military family leave to care for a covered servicemember, the time period

during which the employee used regular FMLA leave does not count toward the 26-week

entitlement for FMLA military family leave during military family leave single 12-month period.

The employee, under these circumstances, would be entitled up to a maximum 38 weeks of

FMLA leave over an extended period, not to exceed the period 12 months from the rst date

he or she invoked the 26-week entitlement for FMLA military family leave.

Who is

Eligible

• Any employee who (1) is the spouse, son, daughter, parent, or next of kin (dened as the

nearest blood relative) of a covered servicemember with a serious injury or illness; (2) is cov-

ered by the Federal Leave system; and (3) has completed 12 consecutive or nonconsecutive

months of Federal service.

• Employees serving under temporary appointments with a time limitation of one (1) year or

less and intermittent employees are excluded.

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EXHIBIT 33-2

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR Part 630, Subpart L

26-week Entitlement

Reason for

Use

Enables employees to use LWOP to provide care for a covered servicemember with a seri-

ous illness or injury incurred in the line of duty while on active duty in the Armed Forces

Denitions Covered servicemember:

(1) a member of the Armed Forces (including a member of the National Guard or Reserves)

who is undergoing medical treatment, recuperation, or therapy, is otherwise in outpatient sta-

tus, or is otherwise on the temporary disability retired list, for a serious injury or illness; or (2)

a veteran who is undergoing medical treatment, recuperation, or therapy, for a serious injury

or illness and who was a member of the Armed Forces (including a member of the National

Guard or Reserves) at any time during the period of 5 years preceding the date on which the

veteran undergoes that medical treatment, recuperation, or therapy.

Covered active duty:

(1) in the case of a member of a regular component of the Armed Forces, duty during the

deployment of the member with Armed Forces to a foreign country; and

(2) in the case of a member of a reserve component of the Armed Forces, duty during the

deployment of the member with the Armed Forces to a foreign country under a call or order

to active duty under a provision of law referred to in 10 USC 101(a)(13)(B) of title 10, of the

United States Code.

Serious injury or illness:

(1) in the case of a member of the Armed Forces (including a member of the National Guard

or Reserves), means an injury or illness that was incurred by the member in the line of duty

on active duty in the Armed Forces (or existed before the beginning of the member’s active

duty and was aggravated by service in the line of duty on active duty in the Armed Forces)

and that may render the member

medically unt to perform the duties of the member’s oce, grade, rank, or rating; and

(2) in the case of a veteran who was a member of the Armed Forces (including a member of

the National Guard or Reserves), at any time during the specied 5 year period means a se-

rious injury or illness that was incurred by the member in the line of duty on active duty in the

Armed Forces (or existed before the beginning of the member’s active duty and was aggra-

vated by service in the line of duty on active duty in the Armed Forces) and that manifested

itself before or after the member became a veteran.

Single 12-month period:

The period beginning on the rst day the employee takes FMLA military family leave to care

for a covered servicemember with a serious injury or illness and ending 12 months after that

date.

Son or daughter of a covered servicemember:

The covered service member’s biological, adoptive, step, foster, legal ward, or a child for

whom the covered servicemember stood in loco parentis, and who is of any age.

Spouse:

A partner in any legally recognized marriage, regardless of the employee’s state of residen-

cy. Also, includes common law marriages in States where they are recognized. This deni-

tion does not include unmarried domestic partners of the same or opposite sex or unrecog-

nized common law relationships.

Veteran:

A person who, under 38 U.S.C. 101, served in the active military, naval, or air service, and

who was discharged or released under conditions other than dishonorable.

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EXHIBIT 33-2

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR Part 630, Subpart L

26-week Entitlement

Requirements (1) Must be invoked by the employee, in written, oral, or electronic format to the immediate

supervisor.

(2) An employee may not retroactively invoke his or her entitlement to military FMLA leave

unless the employee and his or her personal representative are physically or mentally

incapable of invoking military FMLA leave during the entire period for which the employee is

absent from work. Employees who meet this criterion must invoke their entitlement to military

FMLA leave within two (2) workdays after returning to work.

(3) Where the need for leave is foreseeable, the employee must provide advance notice at

least 30 days before the date leave is to begin. If the need for leave is not foreseeable, the

employee must provide notice within a reasonable period of time appropriate to the cir-

cumstances involved. Additionally, if the leave is foreseeable or routine based on planned

medical treatment, the employee shall consult with his or her supervisor and make a reason-

able eort to schedule medical treatment so as not to unduly disrupt the operations of the

Employer. The Employer may, for justiable cause, request the employee to reschedule the

medical treatment if the health care provider oers services at a time more convenient to the

Employer, subject to the approval of the health care provider.

(4) Submission of medical certication within 15 calendar days of the Employer’s request

for the certication. If it is not practicable under the circumstances to provide the requested

medical certication within 15 calendar days, despite the employee’s diligent, good faith

eorts, the employee must submit the medical certication within a reasonable period of

time under the circumstances involved, but no later than 30 calendar days after the date the

Employer requested the medical certication.

(5) In the case of intermittent leave or reduced work schedules for planned medical treat-

ment appointments for the covered servicemember, the medical certication must include a

statement that there is a medical necessity for the covered servicemember to have such pe-

riod care and an estimate of the treatment schedule of such appointments. If the intermittent

leave or reduced work schedule is for other than planned medical treatment (e.g. episodic

are-ups of a medical condition), the medical certication must include a statement that there

is a medical necessity for the servicemember to have such periodic care, which can include

assisting in the service member’s recovery, and an estimate of the frequency and duration of

the periodic care.

(6) When the employee requests military FMLA leave, the Employer will provide the employ-

ee with Form WH-385 (Certication for Serious Injury or Illness of Covered Servicemember

for Military and Family Leave); and Form 9611 (Application for Leave Under the Family and

Medical Leave Act). While the employee is not required to use these Forms, the employee

is still responsible for submitting all required medical and other information. If the employ-

er decides to submit the required medical certicate directly to the designated IRS Health

Services Contractor, the employee must attach to the certicate Form 14256 for processing

purposes. The Employer will also provide the employee with IRS Document 12987 (Privacy

Act Notice to Patients), and IRS Document 12986 (Nondisclosure of GINA Protected Infor-

mation).

(7) If, after the leave commences, the employee fails to provide the requested medical certi-

cation, the Employer will either retroactively charge the employee as absent without leave

(AWOL) or allow the employee to request that the provisional leave be charged as leave

without pay (LWOP) or charged as annual or sick leave.

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EXHIBIT 33-2

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR Part 630, Subpart L

26-week Entitlement

Medical

Certication

Requirements

When leave is requested to care for a covered service member with a serious injury or ill-

ness, the medical certication must include:

1. The name, address, and appropriate contact information of the health care provider pro-

viding the certication. The health care provider must be:

a) a Department of Defense health care provider;

b) a Department of Veterans Aairs health care provider;

c) a Department of Defense TRICARE network authorized private health care provider;

d) a Department of Defense non-network TRICARE authorized private health care pro-

vider.

2. Whether the covered service member has incurred a serious injury or illness in the line of

duty on active duty.

3. The approximate date on which the serious injury or illness commenced and its probably

duration;

4. A statement or description of appropriate medical facts regarding the covered service

member’s health condition sucient (a) to support the need for leave; (b) to show that the

covered service member is medically unt to perform the duties of his or her oce, grade,

rank or rating; and (c) to establish that the covered service member is in need of care (i.e.

requires psychological conform and/or physical care; needs assistance for basic medical

hygienic, nutritional, safety, or transportation needs or making arrangements to meet such

needs);

5. A statement describing whether the need for care is for a single continuous period of time

and an estimate as to the beginning and ending dates of this period of time.

6. If leave is requested on an intermittent or reduced schedule basis to care for a covered

servicemember:

a) for planed medical treatment appointments, the medical certication must describe

whether there is a medical necessity for the service member to have such periodic care

and an estimate of the treatment schedule of such appointments; or

b) other than planned medical treatment (e.g. episodic are-ups of a medical condition),

the medical certication must describe whether there is a medical necessity for the

service member to have such periodic care, which can include assisting in the service

member’s recovery, and an estimate of the frequency and duration of the periodic care

Features

and

Limitations

• May not be denied if request meets the criteria of the Program;

• Applies to male and female employees;

• Is in addition to other types of leave;

• When medically necessary, may be taken intermittently or under a work schedule reduced

by the number of hours of military FMLA leave;

Similar to regular FMLA leave, military FMLA leave is unpaid leave for which the employee

may substitute (1) any accumulated annual or sick leave consistent with laws and regula-

tions governing the granting and use of annual and sick leave; (2) advanced annual and/or

advanced sick leave granted under Articles 32 and 34; and (3) leave made available under

the Leave Bank and Leave Transfer programs consistent with Article 31.

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EXHIBIT 33-2

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR Part 630, Subpart L

26-week Entitlement

The normal leave year limitations on the use of sick leave to care for a family member do

not apply. Normally an employee is limited to a maximum of 104 hours of sick leave for

general family care or a maximum of 480 hours of sick leave to care for a family member

with a serious health condition (maximum is 480 for all family related care). Under this

military FMLA leave provision, the employee may substitute up to 26 weeks of any ac-

crued sick leave or annual leave (1,040 hours) to care for a covered service member who

has a serious injury or illness if all criteria are met;

• The employee may not retroactively substitute paid leave for unpaid FMLA military fami-

ly leave previously taken;

• Upon return from leave, employees are entitled to the same or equivalent position and

benets, pay, status, and other conditions of employment;

• If the employee is on LWOP, he or she may maintain health benets as long as the em-

ployee arranges to pay his or her share of the cost on a current basis or when he or she

returns to pay and duty status.

• May be used in conjunction with other leave programs, i.e. voluntary leave transfer

program.

• The employee may take only the amount of military FMLA leave that is necessary to

manage the circumstances that prompted the need for the request.

Procedures

for Applying

Apply to the immediate supervisor no less than 30 days before leave is to begin, if the

need for leave is foreseeable. If the need for leave is not foreseeable, then within a

reasonable period of time appropriate to the circumstances involved. Employees may

choose to provide the required medical certication either to their immediate supervisors

(or higher-level supervisors), or directly to those medical professionals designated by the

Employer. If the employee elects to submit his or her medical certicate directly to the

designated IRS Health Services Contractor, the employee must attach to the certicate

Form 14256 for processing purposes.

Who

Approves?

Immediate supervisor

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EXHIBIT 33-3

Family and Medical Leave Act (FMLA)

Military-Related Qualifying Exigency Provision

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR 630 Subpart L

Qualifying Exigency Provision

Generally The National Defense Authorization Act (NDAA) for FY 2010 extended the basic 12-

week FMLA entitlement (covered in Exhibit 33-1) to provide 12 administrative work-

weeks of unpaid leave for any “qualifying exigency” arising out of the fact that the

employee’s spouse, son, daughter, or parent is on covered active duty in the Armed

Forces, or has been notied of an impending call or order to covered active duty in the

Armed Forces.

Description Permits employees to use:

• 12 administrative workweeks (480 hours for full-time employees) of unpaid leave

(LWOP) during any 12-month period for qualifying exigencies as described below.

These 12 workweeks do not include holidays and non-workdays.

• Part-time employees are eligible for a pro-rated amount of FMLA leave. For a part-

time employee, the amount of FMLA leave granted may not exceed an amount equal to

12 times the average number of hours in his or her scheduled tour of duty each week

(e.g., an employee who works 20 hours a week may not be granted more than a maxi-

mum of 240 hours. 20hr/week X 12 = 240 total).

Any 12- Month

Period

The 12-month period for this type of FMLA leave begins on the date an employee rst

takes leave for reasons relating to a qualifying exigency and continues for 12 months.

An employee is not entitled to 12 additional weeks of leave until the previous 12-month

period ends and an event or situation occurs that entitles the employee to another peri-

od of leave due to a qualifying exigency. (This may include a continuation of a previous

situation or circumstance.)

Who is Eligible? • Any employee covered by the Federal Leave system who has completed 12 consecu-

tive or nonconsecutive months of Federal service who has a qualifying exigency arising

out of the fact that his or her spouse, son, daughter, or parent is on covered active

duty in the Armed Forces or has been notied of an impending call or order to covered

active duty in the Armed Forces.

• Employees serving under temporary appointments with a time limitation of 1 year or

less and intermittent employees are excluded.

Reason for Use Permits employees to take LWOP to attend to certain obligations, referred to as “quali-

fying exigencies,” when their spouse, son, daughter or parent is on covered active duty

or has been notied of an impending call to covered active duty.

What are the Quali-

fying Exigencies?

The regulations provide for eight qualifying exigencies (see below for detailed informa-

tion on each):

(1) short-notice deployments;

(2) military events and related activities;

(3) childcare and school activities;

(4) nancial and legal arrangements;

(5) counseling;

(6) rest and recuperation;

(7) post-deployment activities;

(8) additional activities not encompassed in the other categories listed above when the

agency and employee agree that the activity qualies as an exigency and agree to the

timing and duration of the leave.

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EXHIBIT 33-3

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR 630 Subpart L

Qualifying Exigency Provision

Detailed

Information on

Qualifying

Exigencies

(1) Short-notice deployment.

To address any issue that arises from the fact that a covered military member is notied

of an impending call or order to covered active duty 7 or fewer calendar days prior to

the date of deployment. Leave taken for this purpose can be used for a period of up

to 7 calendar days beginning on the date a covered military member is notied of an

impending call or order to covered active duty.

(2) Military events and related activities.

(i) To attend any ocial ceremony, program, or event sponsored by the military that

is related to the covered active duty or call to covered active duty status of a covered

military member; and

(ii) To attend family support or assistance programs and informational briengs spon-

sored or promoted by the military, military service organizations, or the American Red

Cross that are related to the covered active duty or call to covered active duty status of

a covered military member.

(3) Childcare and school activities.

(i) To arrange for alternate childcare when the covered active duty or call to covered

active duty status of a covered military member necessitates a change in the existing

childcare arrangement for a child;

(ii) To provide childcare on an urgent, immediate need basis (but not on a routine, regu-

lar, or everyday basis) when the need to provide such care arises from the covered ac-

tive duty or call to covered active duty status of a covered military member for a child;

(iii) To enroll in or transfer a child to a new school or day care facility, when enrollment

or transfer is necessitated by the covered active duty or call to covered active duty

status of a covered military member; and

(iv) To attend meetings with sta at a school or a daycare facility, such as meetings

with school ocials regarding disciplinary measures, parent-teacher conferences, or

meetings with school counselors, for a child when such meetings are necessary due to

circumstances arising from the covered active duty or call to covered active duty status

of a covered military member.

Note: For purposes of taking leave for childcare and school activities, ‘‘child’’ means

a biological, adopted, or foster child, a stepchild, or a legal ward of a covered military

member, or a child for whom a covered military member stands in loco parentis, who is

either under age 18, or age 18 or older and incapable of self-care because of a mental

or physical disability at the time the FMLA leave is to begin.

(4) Financial and legal arrangements.

(i) To make or update nancial or legal arrangements to address the covered military

member’s absence while on covered active duty or call to covered active duty status,

such as preparing and executing nancial and health care powers of attorney, trans-

ferring bank account signature authority, enrolling in the Defense Enrollment Eligibility

Reporting System (DEERS), obtaining military identication cards, or preparing or

updating a will or living trust; and

(ii) To act as the covered military member’s representative before a Federal, State, or

local agency for purposes of obtaining, arranging, or appealing military service benets

while the covered military member is on covered active duty or call to covered active

duty status, and for a period of 90 days following the termination of the covered military

member’s covered active duty status.

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EXHIBIT 33-3

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR 630 Subpart L

Qualifying Exigency Provision

(5) Counseling.

To attend counseling provided by someone other than a health care provider for one-

self, for the covered military member, or for a child as dened above, provided that the

need for counseling arises from the covered active duty or call to covered active duty

status of a covered military member.

(6) Rest and recuperation.

To spend time with a covered military member who is on short-term, temporary, rest

and recuperation leave during the period of deployment. Eligible employees may take

up to 5 days of leave for each instance of rest and recuperation.

(7) Post-deployment activities.

(i) To attend arrival ceremonies, reintegration briengs and events, and any other

ocial ceremony or program sponsored by the military for a period of 90 days following

the termination of the covered military member’s covered active duty status; and

(ii) To address issues that arise from the death of a covered military member while on

covered active duty status, such as meeting and recovering the body of the covered

military member and making funeral arrangements.

(8) Additional activities.

To address other events that arise out of the covered military member’s covered active

duty or call to covered active duty status, provided the agency and employee agree

that such leave qualies as an exigency, and that they agree to both the timing and

duration of such leave.

Denitions Covered active duty or call to active duty status:

(1) in the case of a member of a regular component of the Armed Forces, duty during

the deployment of the member with the Armed Forces to a foreign country under a call

or order to active duty (or notication of an impending call or order to active duty); and

(2) in the case of a member of a reserve component of the Armed forces, duty during

the deployment of the member with the Armed Forces to a foreign country under a

call or order to active duty (or notication of an impending call or order to active duty)

in support of a contingency operation pursuant to any of the following sections of Title

10, United States Code, or any other provision of law during a war or during a national

emergency declared by the President or Congress:

(i) Section 688, which authorizes ordering to active duty retired members of the Regu-

lar Armed Forces and members of the Retired Reserve retired after 20 years for length

of service, and members of the Fleet Reserve or Fleet Marine Corps Reserve;

(ii) Section 12301(a), which authorizes ordering all reserve component members to

active duty in the case of war or national emergency declared by Congress, or when

otherwise authorized by law;

(iii) Section 12302, which authorizes ordering any unit or unassigned member of the

Ready Reserve to active duty in time of national emergency declared by the President

after January 1, 1953, or when otherwise authorized by law;

(iv) Section 12304, which authorizes ordering any unit or unassigned member of the

Selected Reserve and certain members of the Individual Ready Reserve to active duty;

(v) Section 12305, which authorizes the suspension of promotion, retirement, or sepa-

ration rules for certain Reserve components;

(vi) Section 12406, which authorizes calling the National Guard into Federal service in

certain circumstances; or

(vii) Chapter 15, which authorizes calling the National Guard and State militia into Fed-

eral service in the case of insurrections and national emergencies.

Son or daughter on covered active duty or call to covered active duty status:

The employee’s biological, adopted, or foster child, stepchild, legal ward, or a child

for whom the employee stood in loco parentis, who is on covered active duty or call to

covered active duty status, and who is of any age.

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EXHIBIT 33-3

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR 630 Subpart L

Qualifying Exigency Provision

Requirements (1) Must be invoked by the employee in written, oral, or electronic format to his or her

immediate supervisor;

(2) An employee may not retroactively invoke his or her entitlement to exigency FMLA

leave unless the employee and his or her personal representative were physically

or mentally incapable of invoking FMLA leave during the entire period for which the

employee is absent from work due to the qualifying exigency. Employees who meet this

criterion must invoke their entitlement to FMLA leave within 2 workdays after returning

to work.

(3) If the need for leave is foreseeable, whether because the spouse, son, daughter

or parent of the employee is on covered active duty, or because of notication of an

impending call or order to covered active duty, the employee shall provide such notice

to the employer as is reasonable and practicable, regardless of how far in advance the

leave is being requested.

(4) When the employee requests exigency FMLA leave, the Employer will provide the

employee with Form WH-384 (Certication of Qualifying Exigency for Military Family

Leave). While the employee is not required to use this form, the employee is still re-

sponsible for submitting all required information.

(5) If, after the leave commences, the employee fails to provide the required certica-

tion, the Employer will either retroactively charge the employee as absent without leave

(AWOL) or allow the employee to request that the provisional leave be charged as

leave without pay (LWOP) or charged as annual or sick leave.

Certication

Requirements

When an employee requests exigency FMLA leave, he or she will be required to

provide the following:

(1) Active duty orders. The rst time an employee requests leave because of a qual-

ifying exigency arising out of the covered active duty or call to covered active duty

status of a covered military member, the employee must provide a copy of the covered

military member’s active duty orders or other documentation issued by the military

that indicates the covered military member is on covered active duty or call to covered

active duty status, and the dates of the covered military member’s active duty service.

This information need only be provided to the agency once. A copy of new active duty

orders or other documentation issued by the military must be provided to the agency

if the need for leave because of a qualifying exigency arises out of a dierent covered

active duty or call to covered active duty status of the same or a dierent covered mili-

tary member.

(2) A statement or description, signed by the employee, of appropriate facts regarding

the qualifying exigency for which FMLA leave is requested. The facts must be sucient

to support the need for leave. Such facts include the type of qualifying exigency for

which leave is requested and any available written documentation that supports the re-

quest for leave, such as a copy of a meeting announcement for informational briengs

sponsored by the military, a document conrming an appointment with a counselor or

school ocial, or a copy of a bill for services for the handling of legal or nancial aairs;

(3) The approximate date on which the qualifying exigency commenced or will com-

mence;

(4) If an employee requests leave because of a qualifying exigency for a single, contin-

uous period of time, the beginning and end dates for such absence;

(5) If an employee requests leave because of a qualifying exigency on an intermittent

or reduced leave schedule basis, an estimate of the frequency and duration of the qual-

ifying exigency; and

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EXHIBIT 33-3

Family & Medical Leave

(FMLA) Military Family Leave Summary of 5 CFR 630 Subpart L

Qualifying Exigency Provision

Verication.

If an employee submits a complete and sucient certication to support his or her

request for leave because of a qualifying exigency, the agency may not request addi-

tional information from the employee. However, the agency may verify the information

described below and does not need the employee’s permission to do so.

(1) If the qualifying exigency involves meeting with a third party, the agency may con-

tact the individual or entity with whom the employee is meeting for purposes of verify-

ing a meeting or appointment schedule and verifying the information provided in the

employee’s statement regarding the meeting between the employee and the specied

individual or entity. No additional information may be requested by the agency.

(2) An agency may contact an appropriate unit of the Department of Defense to request

verication that a covered military member is on covered active duty or call to covered

active duty status. No additional information may be requested by the agency.

Features and

Limitations

• May not be denied if request meets the criteria of the Program;

• Applies to male and female employees;

• Is in addition to other types of leave;

• May be taken intermittently or under a work schedule reduced by the number of hours

of exigency FMLA leave;

• An employee who has been approved for Qualifying Exigency FMLA may elect to

substitute the following paid leave for any or all of the period of unpaid leave:

(1) Accrued or accumulated annual and/or sick leave consistent with laws and Govern-

ment-wide regulations governing the granting and use of annual or sick leave.

(2) Advanced annual and/or advanced sick leave granted under Articles 32 and 34.

(3) Leave made available under the Leave Transfer and Leave Bank programs consis-

tent with Article 31.

• An employee may not retroactively substitute paid leave for unpaid FMLA family leave

already taken;

• Upon return from leave, employees are entitled to the same or equivalent position and

benets, pay, status, and other conditions of employment;

• If on LWOP, an employee is entitled to maintain health benets as long as the em-

ployee has made arrangements to pay the employee’s share of costs on a current

basis or upon return to pay and duty status.

• The employee may take only the amount of exigency FMLA leave that is necessary to

manager the circumstances the prompted the need for the request.

Procedures for

Applying

• Apply to immediate supervisor as soon as reasonable and practicable, regardless of

how far in advance the leave is being requested. The supervisor will review the request

for exigency FMLA leave along with the required certication and provide a determina-

tion to the employee.

• The employee may use Form WH-384, Certication of Qualifying Exigency for Military

Family Leave, which includes specic information about the covered military duty.

Who Approves? Immediate supervisor, who will review the request for exigency FMLA leave along with

the supporting documentation and provide a determination.

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EXHIBIT 33-3

EXHIBIT 33-4

Exhibit 33-4 - Paid Parental Leave Policy

On December 20, 2019, the National Defense Authorization Act of FY 2020 (NDAA) was passed. As part

of the NDAA, paid parental leave (PPL) was signed into law thereby providing twelve (12) administrative

workweeks (up to 480 hours) to all federal employees (regardless of gender) who meet qualifying criteria,

for birth, adoption, or foster care placements occurring October 1, 2020, or later. In accordance with the

requirements of 5 U.S.C. § 6382(d) and 5 C.F.R. Part 630, Subpart L and Q, the following provisions shall

apply in granting PPL.

A. General Provisions

1. Paid parental leave is available for all employees

(regardless of gender), who meet eligibility criteria

in the subsections below, for the birth, adoption,

or foster care placement of the employee’s child

(son or daughter) occurring October 1, 2020, or

later.

2. Paid parental leave is substituted for unpaid

leave provided under 5 U.S.C. § 6382(a)(1)(A)

and (B) of the FMLA.

3. The twelve (12) administrative workweeks of

paid parental leave does not include holidays

and non-workdays.

4. Paid parental leave runs concurrent with an

employee’s FMLA entitlement, and the use of

FMLA leave for purposes other than the birth

or placement of a child (e.g., leave based on

a serious health condition) during a 12-month

period may reduce the FMLA leave available for

birth or placement purposes.

5. Employees may decline the use of paid parental

leave and take unpaid FMLA leave under 5

U.S.C. § 6382(a)(1)(A) or (B), and/or substitute

other paid leave for FMLA leave pursuant to

Article 33, Section 4.

6. Paid Parental Leave may be taken intermittently

or under a reduced leave schedule (i.e., a work

schedule reduced by the number of hours of

FMLA leave)

7. Upon return from paid Parental Leave,

employees are entitled to the same or equivalent

position and benets, pay, status, and other

conditions of employment.

8. Paid Parental Leave may be used in conjunction

with other leave programs, i.e., voluntary leave

transfer program.

B. Denitions

1. Adoption: A legal process in which an individual

becomes the legal parent of another’s

child. The source of an adopted child–e.g.,

whether from a licensed placement agency

or otherwise – is not a factor in determining

eligibility for leave.

2. Birth: Delivery of a living child.

3. Son or Daughter: a biological, adopted or

foster child; a stepchild; a legal ward; or a

child of a person standing in loco parentis who

is under 18 years of age or 18 years or older

and incapable of self-care because of mental

or physical disability.

4. Parent: the biological, adoptive, step, foster

parent or an individual who stands or stood

In Loco Parentis to an employee when the

employee was a son or daughter. This term

does not include parents “in law”.

5. In Loco Parentis: individual who has day to day

responsibility for the care and nancial support

of a child or, in the case of an employee, who

had such responsibility for the employee when

the employee was a child. A biological or legal

relationship is not necessary.

6. Foster Care: 24-hour care for children in

substitution for, and away from, their parents

or guardian. Such placement is made by or

with the agreement of the State as a result

of a voluntary agreement by the parent or

guardian that the child be removed from the

home, or pursuant to a judicial determination

of the necessity for foster care and involves

agreement between the State and foster

family to take the child. Although foster care

may be with relatives of the child, State action

is involved in the removal of the child from

parental custody.

7. Placement: A new placement of a son or

daughter with an employee for adoption or

foster care. For example, this excludes the

adoption of a stepchild or a foster child who

has already been a member of the employee’s

household and has an existing parent-child

relationship with an adopting parent.

8. Reduced leave schedule: Daily or weekly work

schedule under which the usual number of

hours actually worked during the employee’s

scheduled tour of duty are reduced as a result

of the increased use of leave.

C. Eligibility

1. To be eligible for paid parental leave an employee

must:

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EXHIBIT 33-4

(a) Have experienced the birth, adoption, or

foster care placement of a child on or after

October 1, 2020;

(b) Have been employed by the federal

government for at least twelve (12) months

prior to using paid parental leave (does not

require twelve (12) recent or consecutive

months of federal employment);

connected to the care of the child (e.g.,

bonding, buying baby food, diapers, or

other supplies); and

(d) Be inside the local geographic area where

the child is located (e.g., a biological

father who lives separately from a birth

mother must be involved in care activities

to be eligible for paid parental leave use).

D. Seasonal and Part-Time Employees

1. Seasonal employees are entitled to paid

parental leave when in work status. Seasonal

employees who have been released in

accordance with Article 14 are not considered

to have full-time or part-time tours of duty

during off-season periods when the employee

is scheduled to be released from work and

placed in full-time, non-pay status. Paid

parental leave cannot be used as a basis

for extending a seasonal employee’s work

season. However, seasonal employees who

were previously using paid parental leave

and were released are entitled to resume

the remainder of their paid parental leave, if

any, upon recall, if it is within the initial twelve

(12)-month period from the date of birth,

adoption, or placement.

2. Part-time employees are eligible for a prorated

amount of paid parental leave. For part-time

employees, the amount of paid parental leave

granted may not exceed an amount equal

to twelve (12) times the average number of

hours in his or her scheduled tour of duty

each week (e.g., an employee who works 20

hours a week may not be granted more than

a maximum of 240 hours. 20/hr. week X 12 =

240 total).

3. Employees on intermittent schedules or

temporary appointments (with a time limitation

of one (1) year or less) are ineligible for paid

parental leave.

E. Notice of Leave

1. Employees are required to request paid

parental leave for birth, adoption, and foster

care placements prior to use under the same

process required for other FMLA leave as

outlined in Article 33, Sections 2 and 3.

2. If foreseeable, employees must request paid

parental leave orally, in writing, or electronically

at least thirty (30) days in advance of the date

on which the employee intends to begin using

paid parental leave. If the need for paid parental

leave is not foreseeable, the employee must

provide notice within a reasonable period

of time appropriate to the circumstances

involved. Employees may elect to submit the

required medical certication either directly to

their supervisor or to a higher-level supervisor

such as an Operations or Territory Manger.

3. For cases of incapacitation, see subsection J

below.

F. Documentation

1. When an employee requests paid parental

leave, the Employer will require the employee

to complete Form 9611-A and Form 9611-B

and provide appropriate documentation.

2. Employees must submit Form 9611-B before

the leave begins (except in cases where an

employee is incapacitated at the time the use

of paid parental leave would be permissible

according to Section J below) and complete

Form 9611-A and provide appropriate

documentation to support the use of paid

parental leave (e.g., note from doctor, birth

certicate, legal document from adoption or

foster agency) within fteen (15) days of the

Employer’s request of such documentation.

3. If it is not practicable for an employee to

respond within the fteen (15)-day time

frame, despite the employee’s diligent, good

faith efforts, the employee must provide

documentation or certication within a

reasonable period of time, but no later than

thirty (30) calendar days after the date of the

Employer’s original request.

4. The effective date of an employee’s election

of paid parental leave may not be delayed

because an employee has not provided

requested certications. However, the granting

of paid parental leave will be considered to be

conditional or provisional in nature, subject to

the employee providing Employer-required

documentation or certication within required

time frames.

5. If the employee fails to provide the requested

medical certication within the required

time frames set forth in the regulations, the

Employer may charge the employee as absent

without leave (AWOL) or allow the employee

to request that provisional leave be charged

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 33-4

as leave without pay (LWOP) or charged as

appropriate annual and/or sick leave. When

the Employer determines that it will charge an

employee AWOL, it will notify the employee

of the AWOL charge in writing as soon as

possible, but no later than the end of the pay

period or within two (2) workdays of the AWOL

charge if the AWOL charge occurs during the

last two (2) days of the pay period.

G. Requirements and Other Conditions

1. An employee must take paid parental leave

within the twelve (12)-month period beginning

on the date of the birth, adoption, or foster care

placement of the employee’s child (or children,

in the instance of multiple children in a single

birth, adoption, or foster care placement).

2. When parents are both employed by the

Employer, each parent is entitled to up to

twelve (12) administrative workweeks of paid

parental leave; however, a parent may not

transfer any portion of his or her entitlement to

the other parent.

3. The adoption or placement of a child (e.g.,

stepchild or foster child) who has already been

a member of the employee’s household and

has an existing parent-child relationship with

the employee is not a qualifying placement for

paid parental leave purposes under the FMLA.

4. For employees who experience multiple births

or placements in a twelve (12)-month period, a

new twelve (12)-month period and entitlement

for paid parental leave will begin with each

birth or placement. However, the maximum

paid parental leave an employee can take

during a twelve (12)-month period remains

480 hours (or appropriate prorated amount for

part-time employees). Any paid parental leave

taken during overlapping 12-month periods

will count toward both entitlements.

H. Expiration of PPL

Paid parental leave expires twelve (12) months

from the date of the birth, adoption, or foster care

placement. Any unused portions of an employee’s

entitlement to paid parental leave will be forfeited.

I. Obligation to Remain with the Employer

1. Employees substituting paid parental leave

for unpaid FMLA must agree in writing before

the leave begins to remain with the Employer

for a period of twelve (12) weeks after the

day on which paid parental leave concludes.

This service agreement is included in Form

9611-B. An exception to this rule is provided

in cases where an employee is incapacitated

and unable to enter into such agreement (see

Section J below).

2. The twelve (12)-week work obligation is

statutorily xed and applies regardless of the

actual amount of paid parental leave used (i.e.,

an employee who uses less than twelve (12)

weeks of paid parental leave is still obligated

to work twelve (12) weeks after his/her use of

paid parental leave concludes).

3. Any periods of paid or unpaid leave or time

off (including holidays), other periods of non-

duty status (e.g., furlough or absence without

leave (AWOL)), or periods of intermittent work

during the use of paid parental leave do not

count toward the twelve (12)-week service

agreement and will delay the employee’s

fulllment of the twelve (12)-week work

obligation.

4. An employee who separates from the

Employer before completing the required

twelve (12) weeks of work is considered to

have failed to return to duty.

5. If an employee transfers from the IRS to a

different agency while using paid parental

leave in connection with a birth or placement,

the twelve (12)-week work obligation will be

owed to the agency employing the employee

at the time paid parental leave concludes.

Should the employee fail to fulll the twelve

(12)-week work obligation with the applicable

employing agency, the IRS will make its

own determination as to whether to seek

reimbursement of the employee’s health

insurance contributions paid by the IRS during

the employee’s use of paid parental leave. An

intra-agency reassignment without a break in

service will not be considered a separation.

6. If the employee fails to fulll the twelve (12)-

week work obligation, the Employer may (but

is not required to) recover an amount equal

to the total amount of contributions paid

on behalf of the employee for maintaining

the employee’s health coverage while the

employee was using paid parental leave.

7. The Employer will not recover such

contributions if an employee fails to fulll the

twelve (12)-week work obligation due to the

continuation, recurrence, or onset of a serious

health condition (including mental health)

of the employee or the child, related to the

applicable birth or placement; or due to any

other circumstances beyond the employee’s

control. The Employer may require the

employee to provide certication supporting

this waiver, as outlined in Section J below.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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EXHIBIT 33-4

8. The Employer must grant a waiver of the

twelve (12)-week service agreement if an

employee is unable to return to work because

of the continuation, recurrence, or onset of

a serious health condition (including mental

health) of the employee or the newly born/

placed child–but only if the condition is related

to the applicable birth or placement. Section

F above.

J. Incapacitation

1. An otherwise eligible employee who could

have made an election to substitute paid

parental leave and enter a service agreement

and was physically or mentally incapable of

doing so during a past period, may, within ve

(5) workdays of the employee’s return to duty

status, make an election to substitute paid

parental leave for applicable FMLA unpaid

leave on a retroactive basis.

2. Such retroactive election shall be effective

on the date that the election would have

been effective if the employee had not been

incapacitated at the time.

3. Such retroactive election must be made in

conjunction with a retroactive election under

subsection I (2) above, if the FMLA unpaid

leave was not already approved.

4. If the Employer determines that an otherwise

eligible employee is physically or mentally

incapable of making an election to substitute

paid parental leave and enter into a work

obligation agreement, the Employer must,

upon the request of a personal representative

of the employee whom the Employer nds

acceptable, provide conditional approval of

substitution of paid parental leave for applicable

FMLA unpaid leave on a prospective basis.

The conditional approval is based on the

presumption that the employee would have

elected to substitute paid parental leave for the

applicable FMLA unpaid leave and would have

entered into the work obligation agreement if

the employee had not been incapacitated.

5. Within ve (5) workdays after returning to

work, the employee must enter into a written

agreement as described in subsection I

(1) above to meet the work obligation or, if

applicable, to pay the required reimbursement

discussed in subsection I (6) above.

6. If, after the Employer has determined that

the employee is no longer incapacitated, the

employee declines to enter into the written

service agreement, the Employer must cancel

any portion of the twelve (12) weeks of paid

parental leave that has not been exhausted

and designate as invalid any paid parental

leave that was used under the conditional

approval.

7. The time covered by the invalidated paid

parental leave must be converted to leave

without pay (LWOP) unless the employee

requests that other paid leave or paid time

off to the employee’s credit be applied (as

appropriate) in place of the invalidated paid

parental leave.

8. To the extent the employee has invalidated

paid parental leave hours not replaced by

other paid leave or paid time off, pay received

for those hours is a debt to the Employer and

is subject to collection.

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EXHIBIT 33-4

EXHIBIT 33-5

Paid Parental Leave (PPL) Request

Form 9611-A (Rev. 11-2020)

Catalog Number 74938T publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Identifying Information

Employee name SEID

Telephone numbers

Personal Work

Email addresses

Personal Work

Name of organization

(office, division, branch, etc.)

Plans for Substituting Paid Parental Leave (PPL) for FMLA Leave

Reason FMLA leave is being requested

Birth of a child Placement for adoption Foster care placement

Anticipated Actual

Date of birth or placement

Date use of PPL begins

Date use of PPL concludes

Date of planned return to duty

(after use of other types of leave)

Are you currently using FMLA for any other purpose

Yes, I have another active FMLA request No, this is my only request

How many hours of PPL do you anticipate using for this request

Did you include the necessary medical certification

Yes No

Requested method of using PPL

Continuous use Intermittent use*

*Reason(s) intermittent leave is being requested

*Describe plans for using PPL on an intermittent basis

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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EXHIBIT 33-5 Cont’d

Page 2

Form 9611-A (Rev. 11-2020)

Catalog Number 74938T publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Employee Certifications (initial each box)

I attest that PPL is being taken because of the birth of my child or because of placement of a child with me for adoption or

foster care and that the PPL will be used in connection with my fulfillment of my parental role to care for and bond with the child

I will provide documentation to support this request, as directed by IRS

I acknowledge and understand the consequences of providing a false certification (e.g., the possibility that IRS could pursue

appropriate disciplinary action, up to and including removal from Federal Service, or make a referral to a Federal entity that

investigates whether conduct constitutes a criminal violation)

If I provided an anticipated date of birth or placement, I will notify IRS as soon as practicable of the actual date

I attest that I am entering into the required work obligation agreement and have signed and attached Form 9611-B, Agreement

to Complete 12-Week Work Obligation, to this form

I hereby certify that all statements made in this application are true and correct to the best of my knowledge and belief

Employee’s signature Date

Approval (section completed by manager)

Manager name Title

Approved Disapproved Provisionally approved pending requested medical or other documentation

Reason for disapproval

a. No entitlement (e.g., child was not born or placed for adoption October 1, 2020 or later, or doesn't meet criteria to qualify for FMLA)

b. FMLA entitlement used for current 12-month period

c. Unacceptable medical certification

Manager signature Date

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EXHIBIT 33-6

Agreement to Complete 12-Week Work Obligation

Form

9611-B

(9-2020)

Catalog Number 74939E publish.no.irs.gov Department of the Treasury - Internal Revenue Service

, understand that the usage of paid parental leave (PPL) requires that I complete a 12-week work

obligation at the agency employing me at the time I conclude using PPL granted in connection with the birth or placement (for adoption

or foster care) of my child.

I agree to return to work and complete the required 12 weeks of work. I understand that 12 weeks of work will be converted to hours of

work based on my work schedule, consistent with OPM regulations at 5 CFR 630.1705.

I understand that the required 12-week work obligation is fixed and not proportionally reduced if I use less than 12 weeks of PPL. I

understand that only actual work periods when I am on duty (during my scheduled tour of duty) will count toward the 12-week work

obligation. I understand that periods (paid or unpaid) of leave and time off (including holiday time off) do not count towards the

completion of the 12-week work obligation.

I understand that only work performed after use of PPL concludes counts toward the 12-week work obligation. I understand that any

period(s) of work during intermittent usage of PPL (i.e., work performed prior to the conclusion of the use of PPL) does not count toward

the 12-week work obligation.

I understand that, if I fail to return to work and fully complete the required 12-week work obligation, any agency that employed me

during a period of time in which I used PPL may require a reimbursement equal in amount to the total amount of any Government

contributions paid by the agency(ies) on my behalf to maintain my health insurance coverage under the Federal Employees Health

Benefits (FEHB) Program established under 5 U.S.C. chapter 89 during that period of time, unless I meet statutory conditions that bar

application of such a reimbursement requirement. If I do not meet those conditions and if my agency determines that reimbursement

must be made, I understand that it must seek collection of the full amount and that there is no authority for a partial waiver of the

amount owed.

I understand that, if I separate from the employing agency to which the 12-week work obligation is owed before completing that

obligation, such separation is considered to be a failure to meet that obligation. I understand that, in that circumstance, I will not be

allowed to complete the work obligation at a later time. (Note: An intra-agency reassignment without a break in service will not be

considered a separation.)

If an affected agency determines that the reimbursement requirement applies, I agree to make the required reimbursement to that

agency and to permit offset of Federal payments to recover the amount owed. However, I reserve the right to challenge the agency

decision through any applicable administrative or judicial process and to seek return of any amounts erroneously collected from me.

Employee’s signature Date

Note: Employee’s Form 9611-A, Paid Parental Leave (PPL) Request must be attached to this work obligation agreement.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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EXHIBIT 34-1

Sick Leave for Personal Medical

Needs

Sick Leave for General Family

Care or Bereavement Purposes

Sick Leave to Care for a Family

Member with a Serious Health

Condition

Sick Leave for Adoption

Denition

of Family

Member

- Spouse and parents, thereof;

- Sons and daughters (including

adopted and foster children) and

their spouses;

- Parents, and their spouses;

- Brother(s) and sister(s), and

their spouses;

- Grandparents and grandchil-

dren, and their spouses;

- Domestic partner and parents

thereof, including domestic part-

ners of any of the above- named

individuals

and

- Any individual related by

blood or anity whose close

association with the employee is

equivalent of a family relationship

- Spouse and parents, thereof;

- Sons and daughters (including

adopted and foster children) and

their spouses;

- Parents, and their spouses;

- Brother(s) and sister(s), and

their spouses;

- Grandparents and grandchil-

dren, and their spouses;

- Domestic partner and parents

thereof, including domestic part-

ners of any of the above- named

individuals

and

- Any individual related by

blood or anity whose close

association with the employee is

equivalent of a family relationship

Denitions

Applicable

to Domestic

Partner

Domestic Partner means an

adult in a committed rela-

tionship with another adult,

including both same-sex and

opposite-sex relationships.

Committed relationship

means one in which the

employee, and the domestic

partner of the employee, are

each other’s sole

Domestic Partner means an

adult in a committed rela-

tionship with another adult,

including both same-sex and

opposite-sex relationships.

Committed relationship

means one in which the

employee, and the domestic

partner of the employee, are

each other’s sole

Sick Leave

Sick Leave for Personal Medical

Needs

Sick Leave for General

Family Care or Bereavement

Purposes

Sick Leave to Care for a

Family Member with a Seri-

ous Health Condition

Sick Leave for Adoption

Description Subject to the requirements herein,

the Agency must grant sick leave to

an employee for personal medical

needs:

1. To receive medical, dental, or

optical examination or treatment;

2. When incapacitated for the

performance of duty by physical or

mental illness, injury, pregnancy, or

childbirth;

3. When, as determined by the

health authorities having jurisdiction

or by a health care provider, would

jeopardize the health of others by

their presence on the job because of

exposure to a communicable disease.

Subject to the requirements

herein, the Agency must grant

sick leave to an employee for

general family care or bereave-

ment purposes to:

1. Provide care for a family

member who is incapacitated by

a medical or mental condition;

2. Attend to a family member

receiving medical, dental, or op-

tical examination or treatment;

3. Make arrangements neces-

sitated by the death of a family

member or attend the funeral of

a family member.

4. Provide care for a family

member who would, as deter-

mined by the health authorities

having jurisdiction or by a health

care provider, jeopardize the

health of others by the family

member’s presence in the com-

munity because of exposure to

a communicable disease.

Subject to the requirements

herein, the Agency must

grant sick leave to an

employee to provide care

for a family member with a

serious health condition.

The denition of a serious

health condition has the

same meaning given that

term in the FMLA regula-

tions.

See Exhibit 33-1 for

FMLA overview, including

denition of serious health

condition

Subject to the requirements

herein, the Agency must grant

sick leave to an employee if

he or she must be absent from

work for purposes relating to

adoption of a child, including

appointments with adoption

agencies, social workers, and

attorneys; court proceedings;

required travel; and any other

activities necessary to allow

the adoption to proceed.

See Exhibit 33-1 for addi-

tional information regarding

adoption, including FMLA for

the placement of a child with

the employee for adoption or

foster care

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EXHIBIT 34-1

Sick Leave, cont’d

Sick Leave for Personal Medical

Needs

Sick Leave for General Family

Care or Bereavement Purposes

Sick Leave to Care for a Family

Member with a Serious Health

Condition

Sick Leave for Adoption

Denition

of Family

Member

- Spouse and parents, thereof;

- Sons and daughters (including

adopted and foster children) and

their spouses;

- Parents, and their spouses;

- Brother(s) and sister(s), and

their spouses;

- Grandparents and grandchil-

dren, and their spouses;

- Domestic partner and parents

thereof, including domestic part-

ners of any of the above- named

individuals

and

- Any individual related by

blood or anity whose close

association with the employee is

equivalent of a family relationship

- Spouse and parents, thereof;

- Sons and daughters (including

adopted and foster children) and

their spouses;

- Parents, and their spouses;

- Brother(s) and sister(s), and

their spouses;

- Grandparents and grandchil-

dren, and their spouses;

- Domestic partner and parents

thereof, including domestic part-

ners of any of the above- named

individuals

and

- Any individual related by

blood or anity whose close

association with the employee is

equivalent of a family relationship

Denitions

Applicable

to Domestic

Partner

Domestic Partner means an

adult in a committed rela-

tionship with another adult,

including both same-sex and

opposite-sex relationships.

Committed relationship

means one in which the

employee, and the domestic

partner of the employee, are

each other’s sole

Domestic Partner means an

adult in a committed rela-

tionship with another adult,

including both same-sex and

opposite-sex relationships.

Committed relationship

means one in which the

employee, and the domestic

partner of the employee, are

each other’s sole

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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EXHIBIT 34-1

Sick Leave for Personal

MedicalNeeds

Sick Leave for General

Family Care or Bereavement

Purposes

Sick Leave to Care for

a Family Member with a

Serious Health Condition

Sick Leave for Adoption

time employees, the number of

hours authorized based on the

prorated calculation) as dened

for sick leave for general family

care or bereavement purposes,

that amount must be subtracted

from the maximum of 480 hours

(for part-time employees, the

amount must be subtracted from

the maximum number of hours

authorized based on the prorat-

ed calculation) to determine the

total amount of sick leave the

employee may use during the

remainder of the leave year to

care for a family member with

a serious health condition. If an

employee has previously used

the maximum amount of 480

hours in a leave year, he or she

is not entitled to use an addition-

al 104 hours in the same leave

year for general family care

purposes. An employee is enti-

tled to no more than a combined

total of 12 weeks of sick leave

each leave year for all family

care purposes.

workers, and attorneys;

• court proceedings;

• any periods of time the

employees are ordered or

required by the adoption

agency or by the court to

take time o from work to

care for the adopted child;

and

• any other activities neces-

sary to allow the adoption to

proceed.

Sick leave may not be used

by an employee who volun-

tarily chooses to be absent

from work to bond with or

care for a healthy adopted

child.

Requesting

Sick Leave

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is required

for the purpose of receiving

medical, dental, or optical

examination or treatment

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is re-

quired to the extent possible

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is required

to the extent possible

Employees must

request sick leave, in

written, oral,

or electronic format,

and within required

time limits.

Advance approval is

required to the extent

possible

Sick Leave, cont’d

Sick Leave for Personal

Medical Needs

Sick Leave for General

Family Care or Bereavement

Purposes

Sick Leave to Care for a Fam-

ily Member with a Serious

Health Condition

Sick Leave for Adoption

domestic partner (and are not

married to or domestic partners

with anyone else); and share

responsibility for a signi-

cant measure of each other’s

common welfare and nancial

obligations. This includes, but is

not limited to, any relationship

between two individuals of the

same or opposite sex that is

granted legal recognition by a

State or by the District of Co-

lumbia as a marriage or analo-

gous relationship (including, but

not limited to, a civil union).

domestic partner (and are not

married to or domestic partners

with anyone else); and share re-

sponsibility for a signicant mea-

sure of each other’s common

welfare and nancial obligations.

This includes, but is not limited

to, any relationship between

two individuals of the same or

opposite sex that is granted

legal recognition by a State or

by the District of Columbia as a

marriage or analogous relation-

ship (including, but not limited

to, a civil union).

Entitlements/

Limitations

Full time employees earn 1/2 day

(4 hours) for each biweekly pay

period.

Part time employees earn 1 hour

for each 20 hours in a pay status.

There are no limits on the

amount of sick leave that can be

accumulated

A full-time employee may use up

to a total of 104 hours (13 work-

days) of sick leave each leave

year for general family care and

bereavement purposes.

For part-time employees, the

amount of sick leave is prorated

in proportion to the average

number of hours of work in the

employee’s scheduled tour

of duty each week (e.g., an

employee who works 20 hours a

week may not be granted more

than 52 hours of sick leave

for general family care and

bereavement purposes

A full-time employee may use up

to 480 hours (12 administrative

work weeks) to care for a family

member with a serious health

condition during any leave year.

For part time employees, the

amount of sick leave granted

may not exceed an amount

equal to 12 times the average

number of hours in his or her

scheduled tour of duty each

week. (e.g., an employee who

works 20 hours a week may not

be granted more than a maxi-

mum of 240 hours.

20/hr. week X 12 = 240 total)

If a full-time employee has pre-

viously used any portion of the

104 hours of sick leave (for part-

There is no limitation on

the amount of sick leave

that may be used for

adoption-related purpos-

es. Sick leave for adop-

tion-related purposes

does not count towards

the 104-hour (13-day)

limit of sick leave each

leave year for family

care and bereavement

purposes or the overall

limit of twelve (12) weeks

of sick leave each leave

year for all family care

purposes.

Examples of adoption-re-

lated purposes for which

employees may use sick

leave include but are not

limited to:

• appointments with

adoption agencies, social

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EXHIBIT 34-1

Sick Leave, cont’d

Sick Leave for Personal

MedicalNeeds

Sick Leave for General

Family Care or Bereavement

Purposes

Sick Leave to Care for

a Family Member with a

Serious Health Condition

Sick Leave for Adoption

time employees, the number of

hours authorized based on the

prorated calculation) as dened

for sick leave for general family

care or bereavement purposes,

that amount must be subtracted

from the maximum of 480 hours

(for part-time employees, the

amount must be subtracted from

the maximum number of hours

authorized based on the prorat-

ed calculation) to determine the

total amount of sick leave the

employee may use during the

remainder of the leave year to

care for a family member with

a serious health condition. If an

employee has previously used

the maximum amount of 480

hours in a leave year, he or she

is not entitled to use an addition-

al 104 hours in the same leave

year for general family care

purposes. An employee is enti-

tled to no more than a combined

total of 12 weeks of sick leave

each leave year for all family

care purposes.

workers, and attorneys;

• court proceedings;

• any periods of time the

employees are ordered or

required by the adoption

agency or by the court to

take time o from work to

care for the adopted child;

and

• any other activities neces-

sary to allow the adoption to

proceed.

Sick leave may not be used

by an employee who volun-

tarily chooses to be absent

from work to bond with or

care for a healthy adopted

child.

Requesting

Sick Leave

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is required

for the purpose of receiving

medical, dental, or optical

examination or treatment

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is re-

quired to the extent possible

Employees must request

sick leave, in written, oral, or

electronic format, and within

required time limits.

Advance approval is required

to the extent possible

Employees must

request sick leave, in

written, oral,

or electronic format,

and within required

time limits.

Advance approval is

required to the extent

possible

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

259

EXHIBIT 34-1

Sick Leave for Personal

Medical Needs

Sick Leave for General Family

Care or Bereavement Purposes

Sick Leave to Care for a Family

Member with a Serious Health

Condition

Sick Leave for Adoption

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

a reasonable period of time under

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

Sick Leave, cont’d

Sick Leave for Personal

Medical Needs

Sick Leave for General

Family Care or Bereave-

ment Purposes

Sick Leave to Care for a Family

Member with a Serious Health

Condition

Sick Leave for Adoption

Supporting

Evidence

Sick leave may be granted only

when the need for sick leave is

supported by administratively

acceptable evidence (e.g.,

medical certication or self-cer-

tication).

For absences in excess of

3 days or for a lesser period

when determined necessary,

a medical certicate as to the

reason for the sick leave, may

be required.

Medical certicate means a

written statement signed by or

having the stamped signature

of the health care provider.

The medical certicate must

include: (1) a statement that

the employee is under the care

of a physician; (2) a statement

that the employee is incapac-

itated for duty and the days

the employee is incapacitated;

and (3) information concerning

the expected duration of the

incapacitation.

Employees must provide med-

ical certication for a request

for sick leave no later than 15

calendar days after the date

requested. If not practicable

under the circumstances to

provide requested medical certi-

cation within 15 calendar days,

despite the employee’s diligent,

good faith eorts, the employee

must

provide medical certication

within a reasonable period of

time under

Sick leave may be grant-

ed only when the need for

sick leave is supported by

administratively acceptable

evidence (e.g., medical certi-

cation or self- certication).

For absences in excess of

3 days or for a lesser period

when determined necessary,

a medical certicate as to the

reason for the sick leave, may

be required.

Medical certicate means a

written statement signed by or

having the stamped signature

of the health care provider.

The medical certicate must

include:

(1) a statement that the

patient is under the care of

a physician; (2) a statement

that the patient is incapac-

itated and the days the

patient is incapacitated; and

(3) information concerning

the expected duration of the

incapacitation.

Employees must provide

medical certication for a

request for sick leave no later

than 15 calendar days after

the date requested. If not

practicable under the circum-

stances to provide requested

medical certication within

15 calendar days, despite

the employee’s diligent, good

faith eorts, the employee

must

provide medical certication

within a reasonable period of

time under

Sick leave may be granted only

when the need for sick leave is

supported by administratively

acceptable evidence. (e.g.,

medical certication or self

certication).

For absences in excess of

3 days or for a lesser period

when determined necessary,

a medical certicate as to the

reason for the sick leave, may

be required.

Medical certicate means a

written statement signed by or

having the stamped signature

of the health care provider.

The medical certicate must

include:

(1) a statement that the patient

is under the care of a physi-

cian;

(2) a statement that the patient

is incapacitated and the days

the patient is incapacitated;

and (3) information concerning

the expected duration of the

incapacitation

Employees must provide med-

ical certication for a request

for sick leave no later than 15

calendar days after the date

requested. If not practicable

under the circumstances to

provide requested medical

certication within 15 calendar

days, despite the employee’s

diligent, good faith eorts, the

employee must provide medical

certication within

May be granted only when

the need for sick leave is

supported by administratively

acceptable evidence, e.g.

adoption documents.

Employees must provide

administratively acceptable

evidence for a request for sick

leave for adoption no later

than 15 calendar days

after the date requested. If

not practicable under the

circumstances to provide

requested evidence within

15 calendar days, despite

the employee’s diligent, good

faith eorts, the employee

must provide the evidence

within a reasonable period of

time under the circumstances

involved, but no later than 30

calendar days after the date

requested.

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

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EXHIBIT 34-1

Sick Leave, cont’d

Sick Leave for Personal

Medical Needs

Sick Leave for General Family

Care or Bereavement Purposes

Sick Leave to Care for a Family

Member with a Serious Health

Condition

Sick Leave for Adoption

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

a reasonable period of time under

the circumstances involved, but

no later than 30 calendar days

after the date requested.

Employees who do not provide

the medical certication within

the specied time period are not

entitled to the sick leave.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

261

EXHBIT 41-1

242

EXHIBIT 41-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 41-1

Initiative To Resolve Aged Grievances

Conﬁdential Case Summary

The following information is provided for the sole purpose of the initiative to resolve aged cases meeting. Information to

be exchanged via email simultaneously two weeks prior to meetings.

Employee Information

Name:

Case Number:

Position/Grade:

Operating division, area, territory or branch, section, and post of duty:

Grievance information:

1. Grievance/Arbitration ALERTS case number:

2. Date grievance led:

3. Contract provisions, law, regulations, or IRM provisions involved:

4. Prior Settlement Oers?:

Agency position:

Completed by _______________

NTEU position:

Completed by _________________

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

262

EXHBIT 41-1

EXHIBIT 41-2

243

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 41-2

EXHIBIT 41-2

In full and nal settlement of the grievance led by (Grievant’s name) on (date grievance was led) concerning (describe

subject of grievance, e.g., “2008 annual rating” or “March 20, 2009 AWOL charge”), the Internal Revenue Service (IRS) and the

National Treasury Employees Union Chapter (include chapter number) (NTEU) agree as follows:

1. The IRS will: (describe specically what management has committed to do to resolve the matter).

a. (e.g., issue the Grievant a new rating of record with a 4 rating in CJE #3)

b. (e.g., revise the narrative in CJE #4 to read…)

2. NTEU will:

a. Withdraw the grievance with prejudice (meaning it won’t re-le), eective with the execution of this agreement.

3. This agreement is for the mutual benet of the parties. Neither party concedes the existence or absence of fault or

a violation any law, rule, regulation or contract provision.

4. This agreement is non-precedential and will not be used by either party to demand or justify the same or similar

terms in any other dispute.

5. This agreement will not be publicized by either party except as necessary to implement its terms.

For the IRS: _______________________________________

Date: _________________

For NTEU: ________________________________________

Date: _________________

Grievant: ________________________________________

Date: _________________

Settlement Agreement

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

263

EXHIBIT 46-1

244

EXHIBIT 46-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 46-1

Local LMRC Structure

Exhibit 46-1 lists the authorized local LMRCs and the aligned chapters by SCR area. A Safety Advisory Committee and a DEEO

Advisory Committee may also continue to operate within each SCR area listed below unless the local parties agree or have

agreed in the past to combine the responsibilities of those committees into the local LMRC. Safety Advisory Committees

and DEEO Advisory Committees may also continue to operate consistent with past practice if LMRCs were combined due

to the reduction in SCR areas.

Chapters will be aligned with an LMRC as indicated below. In addition, where employees within the geographic jurisdiction

of an LMRC are represented by an NTEU Chapter not designated as part of that LMRC, that chapter may send a representative

to the local LMRC meeting as long as:

1. that chapter takes one of the seats already allotted to the Union so that no additional NTEU representative is attending

the meeting;

2. there was an agenda item submitted involving the employees that chapter represents; and

3. that chapter provides notice to the management chairperson ve (5) days in advance of the LMRC meeting that they

will be attending.

The substitute chapter representative will be eligible to receive reimbursement for travel and per diem expenses if the

regular member was also eligible for such reimbursement for that meeting.

EXHIBIT 46-1

Local LMRC Structure

Exhibit 46-1 lists the authorized local LMRCs and the aligned chapters by SCR area. A

Safety Advisory Committee and a DEEO Advisory Committee may also continue to

operate within each SCR area listed below unless the local parties agree or have agreed

in the past to combine the responsibilities of those committees into the local LMRC.

Safety Advisory Committees and DEEO Advisory Committees may also continue to

operate consistent with past practice if LMRCs were combined due to the reduction in

SCR areas.

Chapters will be aligned with an LMRC as indicated below. In addition, where

employees within the geographic jurisdiction of an LMRC are represented by an NTEU

Chapter not designated as part of that LMRC, that chapter may send a representative to

the local LMRC meeting as long as:

1. that chapter takes one of the seats already allotted to the Union so that no additional

NTEU representative is attending the meeting;

2. there was an agenda item submitted involving the employees that chapter

represents; and

3. that chapter provides notice to the management chairperson five (5) days in advance

of the LMRC meeting that they will be attending.

The substitute chapter representative will be eligible to receive reimbursement for travel

and per diem expenses if the regular member was also eligible for such reimbursement

for that meeting.

New England States SCR

Maine – Chapter 7

Massachusetts – Chapter 23

Boston Appeals – Chapter 253

New Hampshire – Chapter 11

Vermont – Chapter 19

Hartford – Chapter 18

New Haven – Chapter 124

Providence – Chapter 54

Mid-Eastern States SCR

New Jersey – Chapter 60

Philadelphia – Chapter 22

Pittsburgh – Chapter 34

Mid-Atlantic Appeals – Chapter 90

Kentucky – Chapter 25

West Virginia – Chapter 64

New York Area SCR

New York City LMRC

Manhattan – Chapter 47

Long Island LMRC

Brooklyn – Chapter 271

Long Island – Chapter 53

Long Island – Chapter 252

Upstate New York LMRC

Albany – Chapter 61

Rochester – Chapter 79

Syracuse – Chapter 57

Buffalo – Chapter 58

DC Metro Area SCR

Downtown – Chapter 65

International – Chapter 83

E Street – Chapter 86

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

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EXHIBIT 46-1

245

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 46-1

EXHIBIT 46-1

Local LMRC Structure

Great Lakes Central Area SCR

Michigan – Chapter 24

Cleveland – Chapter 37

Akron – Chapter 74

Toledo – Chapter 44

Youngstown – Chapter 100

Dayton – Chapter 75

Cincinnati – Chapter 9

Columbus – Chapter 27

Mid-Atlantic Area SCR

Northern LMRC

Baltimore – Chapter 62

Delaware – Chapter 56

Southern LMRC

Richmond – Chapter 48

North Carolina – Chapter 50

South Carolina – Chapter 55

Midwest Area SCR

Chicago – Chapter 10

Indianapolis – Chapter 49

Milwaukee – Chapter 1

Springfield – Chapter 43

Mountain States Area SCR

Utah – Chapter 17

Montana – Chapter 42

Wyoming – Chapter 31

Colorado – Chapter 32

New Mexico – Chapter 41

Nevada (Las Vegas) – Chapter 85

Nevada (Reno) – Chapter 38

Arizona – Chapter 33

Southeast Area SCR

Atlanta – Chapter 26

Tennessee – Chapter 39

Mississippi – Chapter 13

Alabama – Chapter 12

Great Plains Area SCR

Northern LMRC

Minnesota – Chapter 29

North Dakota – Chapter 2

South Dakota – Chapter 8

Iowa – Chapter 4

Nebraska – Chapter 3

Southern LMRC

Missouri – Chapter 14

Kansas City – Chapter 36

Kansas – Chapter 51

Florida Area SCR

Northern LMRC

Jacksonville – Chapter 16

Central – Chapter 84

West Central – Chapter 87

Sarasota – Chapter 249

Puerto Rico – Chapter 193

Southern LMRC

Miami – Chapter 77

Fort Lauderdale – Chapter 93

South Central Area SCR

Austin – Chapter 52

Dallas – Chapter 46

Houston – Chapter 222

Oklahoma City – Chapter 45

Arkansas – Chapter 59

Louisiana – Chapter 6

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

265

EXHIBIT 46-1

246

EXHIBIT 46-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 46-1

Local LMRC Structure

Southern California Area SCR

Southern LMRC

San Diego – Chapter 92

Laguna Niguel – Chapter 108

Long Beach – Chapter 117

San Bernadino – Chapter 234

Los Angeles LMRC

Los Angeles – Chapter 15

Appeals South/Central – Chapter 267

El Monte – Chapter 107

El Segundo – Chapter 198

Van Nuys – Chapter 233

Pacific Northwest Area SCR

Alaska – Chapter 69

Hawaii – Chapter 35

Oregon – Chapter 40

Washington – Chapter 30

Idaho – Chapter 5

Northern California Area SCR

San Francisco – Chapter 20

Sacramento – Chapter 239

Northern California Appeals – Chapter 81

San Jose – Chapter 238

Central Valley – Chapter 118

2022 National Agreement Internal Revenue Service and National Treasury Employees U

nion

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EXHIBIT 46-1

EXHIBIT 46-2

247

2019 National Agreement Internal Revenue Service and National Treasury Employees Union EXHIBIT 46-2

EXHIBIT 46-2

Campus and Computing Center LMRC Structure

Exhibit 46-2 lists the Campus and Computing Center LMRCs and the aligned chapters. A Safety Advisory Committee and a

DEEO Advisory Committee may also continue to operate at each Campus and Computing Center unless the local parties

agree or have agreed in the past to combine the responsibilities of those committees into the local LMRC.

Chapters will be aligned with a Campus or Computing Center LMRC as indicated below. In addition, where employees within

the geographic jurisdiction of a Campus of Computing Center LMRC are represented by an NTEU Chapter not designated as

part of that LMRC, that chapter may send a representative to the Campus or Computing Center LMRC meeting as long as:

1. that chapter takes one of the seats already allotted to the Union so that no additional NTEU representative is attending

the meeting;

2. there was an agenda item submitted involving the employees that chapter represents; and

3. that chapter provides notice to the management chairperson ve (5) days in advance of the LMRC meeting that they

will be attending.

The substitute chapter representative will be eligible to receive reimbursement for travel and per diem expenses if the

regular member was also eligible for such reimbursement for that meeting.

EXHIBIT 46-2

Campus and Computing Center LMRC Structure

Exhibit 46-2 lists the Campus and Computing Center LMRCs and the aligned chapters. A

Safety Advisory Committee and a DEEO Advisory Committee may also continue to operate

at each Campus and Computing Center unless the local parties agree or have agreed in the

past to combine the responsibilities of those committees into the local LMRC.

Chapters will be aligned with a Campus or Computing Center LMRC as indicated below. In

addition, where employees within the geographic jurisdiction of a Campus of Computing

Center LMRC are represented by an NTEU Chapter not designated as part of that LMRC,

that chapter may send a representative to the Campus or Computing Center LMRC meeting

as long as:

1. that chapter takes one of the seats already allotted to the Union so that no additional

NTEU representative is attending the meeting;

2. there was an agenda item submitted involving the employees that chapter represents;

and

3. that chapter provides notice to the management chairperson five (5) days in advance of

the LMRC meeting that they will be attending.

The substitute chapter representative will be eligible to receive reimbursement for travel and

per diem expenses if the regular member was also eligible for such reimbursement for that

meeting.

Andover Campus LMRC

Andover Campus – Chapter 68

Richmond Call Site – Chapter 48

Baltimore Call Site – Chapter 62

Pittsburgh Call Site – Chapter 34

Buffalo Call Site – Chapter 58

Fresno Campus LMRC

Fresno Campus – Chapter 97

Seattle Call Site – Chapter 30

Portland Call Site – Chapter 40

Atlanta Campus LMRC

Atlanta Campus – Chapter 284

Atlanta Campus – Chapter 70

Jacksonville Call Site – Chapter 16

Puerto Rico Call Site – Chapter 193

Kansas City Campus LMRC

Kansas City Campus – Chapter 66

St. Louis Call Site – Chapter 14

Cleveland Call Site – Chapter 37

Indianapolis Call Site – Chapter 49

Austin Campus LMRC

Austin Campus – Chapter 247

Austin Campus – Chapter 72

Dallas Call Site – Chapter 46

Denver Call Site – Chapter 32

Puerto Rico Call Site – Chapter 193

Memphis Campus LMRC

Memphis Campus – Chapter 98

Nashville Call Site – Chapter 270

Iowa Call Site – Chapter 4

Brookhaven Campus LMRC

Brookhaven Campus – Chapter 99

Buffalo Call Site – Chapter 58

Ogden Campus LMRC

Ogden Campus – Chapter 67

Oakland Call Site – Chapter 20

Denver Call Site – Chapter 32

Cincinnati Campus LMRC

Cincinnati Campus – Chapter 73

ACS Call Site – Chapter 24

Philadelphia Campus LMRC

Philadelphia Campus – Chapter 71

ACS Call Site – Chapter 71

Arch Street Call Site – Chapter 22

Martinsburg Computing Center LMRC

Martinsburg Computing Center – Chapter 8

Detroit Computing Center LMRC

Detroit Computing Center – Chapter 78

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

267

EXHIBIT 47-1

248

EXHIBIT 47-1 2019 National Agreement Internal Revenue Service and National Treasury Employees Union

EXHIBIT 47-1

Area 1

Connecticut, Massachusetts,

Maine, New Hampshire,

New York (Upstate), Vermont,

Rhode Island

Area 2

Florida, Georgia

Area 3

Texas

Area 4

New York

Area 5

Kentucky, Ohio

Area 6

Illinois, Indiana, Michigan,

Minnesota, North & South

Dakota, Wisconsin

Area 7

Arizona, California (Fresno),

Idaho, Nevada

Area 8

Kansas, Iowa, Missouri,

Nebraska, Oklahoma

Area 9

Alabama, Arkansas,

Tennessee, Louisiana,

Mississippi

Area 10

Alaska, California, Hawaii,

Oregon, Washington

Area 11

Colorado, Montana, Utah,

New Mexico, Wyoming

Area 12

New Jersey, Pennsylvania

Area 13

Delaware, Maryland, North &

South Carolina, VA (SE),

Puerto Rico, Virgin Islands

Area 14

Maryland (NW), Metro DC,

VA (North & West), West VA

ALR Geographic Areas

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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268

EXHIBIT 47-1

EXHIBIT 50-1

IRS Telework Agreement for Bargaining Unit (BU)

Form

11386

(Rev. 10-2021)

Catalog Number 25425P publish.no.irs.gov Department of the Treasury - Internal Revenue Service

Continue to next page

The following constitutes an agreement between: (*denotes information that is required)

Name of Employee*

SEID* (click to look up)

Position/Series/Grade

Name of Supervisor/Manager*

Business Unit* (select from drop-down list or enter it if not in list)

IRS Office Information

POD address* City* State*

ZIP code*

Employee’s work telephone number (include area code)

The Supervisor/Manager and the employee agree as follows:

A. Telework Option Requested* (select only one)

Frequent Recurring Ad Hoc**

If you selected Frequent or Recurring, check every applicable telework day* (e.g., every planned telework day)

Week 1

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 2

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

** Consistent with the provisions of Article 50, employees must secure manager/supervisor approval for each requested AdHoc telework day.

Additional comments regarding telework schedule (if needed)

B. Telework Location*

(Mileage Calculator)

Personal residence

Other location (identify alternate location)

Personal Residence

Address (street and unit number - if applicable)

City State

ZIP code

Home telephone number (include area code) Personal cellphone number (optional - include area code)

IRS cellphone number (if applicable - include area code) Other telephone number (optional - include area code)

Other Location

Address (street and unit number - if applicable)

City State

ZIP code

Telephone number (include area code) Other telephone number (optional - include area code)

C. Time and Attendance/Leave/Credit/Compensatory Hours

I understand that the laws, rules, regulations and Agency policies which govern time and attendance, leave, compensatory time and

overtime remain in effect regardless of whether I am working at the IRS POD or from an alternative worksite such as my home.

Consistent with Article 50, subsection 6E, I agree to properly reflect in the time and attendance system hours worked at the approved

Telework location(s). I agree to follow the office procedure for requesting annual, sick or other leave. I must inform my supervisor/

manager when unable to perform work due to illness or personal reasons during the tour-of-duty and request appropriate leave. FLSA

non-exempt employees are not permitted to work any time beyond their authorized schedule.

D. Official Work Duties/Assignments

I agree to perform only official duties during my authorized work hours while at the alternative work site, and to establish/maintain

communications arrangements that ensure availability to interface with my supervisor/manager and/or official duty station. I am

expected to complete all assigned work according to procedures mutually agreed to by me and my supervisor/manager in accordance

with the guidelines and standards detailed in my performance plan and all applicable policies.

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

269

EXHIBIT 50-1, Cont’d

Page 2

Form

11386

(Rev. 10-2021)

Catalog Number 25425P publish.no.irs.gov Department of the Treasury - Internal Revenue Service

E. Liability

I understand that the IRS is not responsible for covering operating cost associated with the use of my home as an alternate worksite. I

understand that the IRS will not be liable for damages to my real or personal property while I am working from the home base POD,

except to the extent the agency is held liable by the Military Personnel and Civilian Employee Claims Act.

F. Equipment/Work Area Safety and Security

I will ensure that Government-provided equipment/property is used only for authorized purposes. I agree to provide a work area that is

secure, free from disturbance and suitable for performance of official duties.

G. Telework Site Visits

I understand that my supervisor/manager may visit my telework site with an advance notice of 48 hours and I may arrange for an NTEU

representative to accompany the supervisor.

H. Security/Privacy

I agree to comply with all established agency policies and directives on security, privacy, and record keeping measures.

I. Suspension/ Modification/Cancellation of Telework Agreement

I understand that my supervisor/manager may temporarily suspend, modify or terminate the Telework arrangement pursuant to Article

50, subsection 2.K.

Employee Certification*

By signing this Telework Agreement, I affirm that I: (all must be checked to submit this agreement for approval)

Agree to abide by the IRS-NTEU collective bargaining agreement provisions regarding telework.

Have completed the IRS Telework Training, consistent with Article 50, subsection 3.C.1.

Will ensure that my alternate worksite provides the work environment, connectivity, technology, and security necessary for my

performance of official duties.

Employee signature*

Date signed

Supervisor/Manager Certification

This employee has completed the Telework Training and meets Telework Eligibility requirements. I this

request.* (See Manager Instructions)

Approve Disapprove

I am denying this Telework Agreement for the following reasons

Supervisor/Manager signature* Date signed

Manager Instructions: The Presidential Memo-Enhancing Workplace Flexibilities and Work-life Programs (June, 23, 2014) requires

that you respond to this request within, and no later than 20 business days. However, managers should respond to telework requests

as soon as practicable. If your employee wishes to discuss this request, managers must make themselves available for that discussion.

If approved: 1) Save a copy of this form in pdf for your records and forward one to your employee.

If denied, suspended, or terminated: You must provide a written justification above, provide a copy to your employee, and save a

copy for your records as required by the IRS Telework Program Office.

Managers must ensure that a copy of the approved or denied Telework Agreement is uploaded on the IRS Telework Portal.

Warning: Once the manager signs this document, it may not be edited online. Only pen and ink notations may be made.

Remember: Edits that involve a change to telework type require a new Telework Agreement.

Privacy Act Notice

Authority - 5 U.S.C. 301. Purpose and Routine Uses - The primary use of this information is to specify the terms of the Telework Program and constitutes an

agreement between the voluntarily participating employee and their manager who will retain the agreement. The information in this agreement may be used in

administrative or judicial proceedings affecting employees' personnel rights. This agreement may also be provided to the Department of Justice for the purpose of

litigating any civil, administrative, or judicial proceeding or criminal prosecution where the United States, the IRS or its employees are parties. The complete listing

of possible recipients of this agreement may be found under the heading "Routine Uses" in the Federal Register notice of the system of records in which it will be

kept: Treasury/IRS General Personnel/Payroll Records: 36.003 (60 FR 56804-56805). Effects of Non Disclosure - Furnishing this information is voluntary, but

failure to do so will result in disapproval of the employee's Telework Program participation. Falsification may be grounds for disciplinary and/or adverse action. The

IRS may input your address into an online geolocation service to calculate mileage between duty station and requested telework location(s) for the purpose of

determining the mileage limit is within policy requirements.

2022 National Agreement Internal Revenue Service and National Treasury Employees U

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EXHIBIT 50-1, Cont’d

EXHIBIT 50-2

The following occupations are eligible for Frequent Telework:

The following occupations Service-wide:

1. Revenue Agents;

2. Revenue Ocers;

3. Computer Audit Specialists;

4. Engineers and Appraisers;

5. Economists;

6. Program/Management Analysts;

7. Social Scientists;

8. Portfolio Specialists;

9. Budget Analysts;

10. Computer Aided Facilities Management Specialists;

11. Public Aairs Specialists;

12. Statisticians; and

13. Operations Research Analysts;

14. The following occupations in Appeals:

(a) Appeals Ocers;

(b) Settlement Ocers;

(d) Tax Compliance Ocers;

15. The following occupations in CFO:

(a) GS - 510 Series Accountants;

16. IT Specialists (IT) in:

(a) Enterprise Information Technology Program Management Oce;

(b) Strategy and Planning;

(d) Enterprise Services;

17. IT Specialists (IT) in EOPS as follows:

(a) Demand Management and Project Governance Division;

(b) Mainframe Services and Support Division;

(d) Server Support and Services Division;

18. IT Contracting Ocer Representatives and IT Specialists (Customer Support) on the Service Desk in

UNS;

(a) IT Management Services Employees;

(b) Computer Scientists in IT Enterprise Services;

19. The following occupations in LB&I:

(a) Tax Computation Specialists;

(b) RA and Engineer Issue Practice Network Subject Matter Experts;

(d) Technical Specialists;

(e) RA Reviewers;

(f) Data Scientists; and

(g) Tax Law Specialists;

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EXHBIT 50-2, Cont’d

20. The following occupations in the Oce of Professional Responsibility:

(a) Attorneys (GS-905); and

(b) Paralegals (GS-950);

21. The following occupations in PGLD:

(a) GS-301 - Disclosure Technical Advisors;

(b) GS-301 - Government Liaison Analysts; and

22. The following occupations in Procurement:

(a) Business Operations Specialists;

(b) Procurement Analysts;

(d) Contract Specialists;

(e) Procurement Technicians; and

(f) Information Technology Specialists;

23. The following occupations in RPO:

(a) GS-343- Management & Program Analysts;

(b) GS-501- Tax Analysts; and

24. The following occupations in SB/SE:

(a) Specialty Collection Insolvency: GS-301 - Insolvency System Analysts;

(b) ACS/SCP GS-962 – Collection Representatives;

GS-962 -Lead Collection Representatives;

Specialty Collection Oer in Compromise/ GS-592 – Lead Tax Examiners;

Specialty Collection Insolvency:

(d) ACSS/CSCO/CLO/CCP/ GS-501 - Inventory Control Coordinators;

Specialty Collection Oer in Compromise:

(e) ACSS/CSCO: GS-592 - Collection Due Process Tax

Technicians / TAS Liaisons;

(f) ACSS/CSCO: GS-501 - Collection Due Process Coordinators;

(g) ACS/SCP: GS-301 - Computer Assistants;

(h) ACS/SCP: GS-335 - Computer Assistants;

(i) ACS/SCP/P&A: GS-301 - Telephone System Analysts;

(j) ACSS/CSCO/CLO/CCP/CSCO/P&A: GS-501 - Independent Reviewers;

(k) ACSS/CSCO/CLO/CCP/CSCO/P&A: GS-501 - Quality Analysts;

(l) ACSS/CSCO/CLO/CCP/CSCO/P&A: GS-501 - Training Coordinators;

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EXHBIT 50-2, Cont’d

(m) ACSS/CSCO/CLO/CCP/CSCO/PPA: GS-501 - Technical Advisors;

(n) Correspondence Exam, Field Support: GS-501 - Automated Examination Systems; Specialists

(System Monitor);

(o) AUR, Correspondence Exam, GS-344 - Management and Program Assistants

Field Support, Centralized Specialty Tax, OA/DM;

P&A, CCP, CAWR, Innocent Spouse:

(p) AUR/BUR/ESRP: GS-592 - Compliance Liaisons;

(q) AUR: GS-501 - AUR Coordinators;

(r) AUR: GS-501 - Assistant AUR Coordinators;

(s) AUR/BUR/ESRP, Field Support, GS-501 - Functional Training Coordinators;

Correspondence Exam:

(t) AUR/BUR/ESRP: GS-344 – Gatekeepers;

(u) AUR, Correspondence Exam, GS-344 - Management and Program Assistants

Field Support, Centralized Specialty Tax, OA/Ops;

P&A, CCP, CAWR, Innocent Spouse:

(v) AUR, Correspondence Exam, GS-344 - Management and Program Assistants;

Field Support, Centralized Specialty Tax,

P&A, CCP, CAWR, BUR, ESRP,

Innocent Spouse:

(w) SBSE EXAM CEA Field Support: GS-950 - Paralegal Specialists;

(x) Innocent Spouse: GS-592 - First Read Tax Examining Technicians;

(y) BSA CTR Operations: GS-987 - Tax Law Specialists;

(z) BSA CTR Operations: GS-987 - FBAR Coordinators - Tax Law Specialists;

(aa) Collection: GS-1169 – Oer Specialist, RO Reviewers and Advisors,

and Revenue Ocer Examiners (ROE);

(bb) Examination: RA Reviewers;

(cc) Examination GS-1169 - Revenue Ocer Examiners (ROE);

(dd) Operations Support: Research Sta;

(ee) Examination; Centralized Specialty GS-526 Tax Specialists;

Tax Units:

() Collection; Examination; Tax Analysts;

Oce of Fraud Enforcement;

Operations Support:

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EXHBIT 50-2, Cont’d

(gg) Examination GS-905 - Estate & Gift Tax Attorneys, and

GS-901 - Estate Tax Legal Specialists;

(hh) Examination Fuel Compliance Ocers and Fuel Compliance Agents;

(ii) Collection Bankruptcy Specialists (non-campus positions); and

(jj) Examination Financial Technicians (GS-503) in the Innocent Spouse

Operation (ISO);

25. The following occupations in TAS:

(a) RO and RA Technical Advisors;

(b) Quality Analysts;

(d) Account Technical Advisors;

(e) All bargaining unit positions in SAED;

(f) All EDCA Area Analysts;

(g) Local Oce Analysts;

(h) Case Advocates;

(i) Lead Case Advocates;

(j) Intake Advocates; and

(k) Lead Intake Advocates;

26. The following occupations in TEGE:

(a) Tax Law Specialists;

27. The following occupations in W&I:

(a) Tax Analysts in CAS HQ (includes only AM, SP, JOC, and EPSS);

(b) Budget Technicians;

(d) Translators;

(e) Translator Assistants;

(f) Visual Information Specialists;

(g) Operations Research Analysts – Research;

(h) Statisticians;

(i) Publishing Specialists;

(j) Education Training Specialists;

(k) Distribution Analysts in Media and Publications excluding CPS and NDC;

(l) IT Specialists/Telephone System Analyst - EPSS and SP;

(m) Tax Analysts in RICS HQ (RIVPM);

(n) W&I (JOC): GS-343 - Management and Program Analysts;

(o) W&I (JOC): GS-344 - Management and Program Assistants;

(p) W&I (JOC): GS-501 - Quality Analysts;

(q) W&I (JOC): GS-501 - Quality Review Specialists;

(r) W&I (EPSS): GS-592 - Tax Examining Technicians;

(s) W&I (EPSS): GS-592 - Lead Tax Examining Technicians;

(t) W&I (EPSS): GS-335 - Computer Assistants;

(u) W&I (EPSS): GS-2210 - Information Technology Specialists;

(v) W&I (EPSS): GS-0318 – Secretaries;

(w) W&I (EPSS): GS-0343 – Program Analysts/Management and Program Analysts;

(x) W&I (AM): GS-962 - Customer Service Representatives, including Centralized

Evaluative Review and IDTVA

(y) W&I (AM): GS-962 - Lead Customer Service Representatives, including

Centralized Evaluative Review and IDTVA;

(z) W&I (AM): GS-301 - Telephone System Support (TSS)/Telephone System

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EXHBIT 50-2, Cont’d

Analysts/Tech Advisors;

(aa) W&I (AM): GS-344 - Management and Program Assistants (Gatekeeper);

(bb) W&I (AM): GS-343 - Program Analysts (SA Sta);

(cc) W&I (AM): GS-343 - Management and Program Analysts (P&A Sta & Site);

(dd) W&I (AM): GS-987 - Tax Law Specialists (TLS);

(ee) W&I (SP): GS-343 - Management and Program Analysts;

() W&I (SPEC) Tax Consultants;

(gg) W&I Tax Analysts in Business Modernization (MTT and MDD);

Media & Publications; Field Assistance; SPEC; Finance; WISS;

and Communications & Liaison;

(hh) W&I Tax Law Specialists in Media & Publications;

(ii) W&I (FA): GS-343 - Management and Program Analysts;

(jj) W&I (FA): GS-301 - Policy Analysts;

(kk) W&I (M&P) GS-987- Tax Law Specialists; and

(ll) W&I (M&P) GS-2003 - Supply Management Specialists.

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EXHIBIT 51-1

Displaced Employee

(1) A current career or career conditional competitive

service employee in tenure group 1 or 2, at grade

levels GS-15 or equivalent and below, who has

received a specic reduction in force (RIF) separation

notice or notice of proposed removal for declining a

directed reassignment or transfer of function outside

of the local commuting area; or,

(2) A current Executive Branch agency employee

in the excepted service, serving on an appointment

without time limit, at grade levels GS-15 or equivalent

and below, who has been given noncompetitive

appointment eligibility and selection priority by statute

for positions in the competitive service, and who is

in receipt of a reduction in force separation notice or

notice of proposed removal for declining a transfer of

function or directed reassignment outside of the local

commuting area.

Surplus Employee

(1) A current agency employee serving under an

appointment in the competitive service, in tenure

group 1 or 2, at grade levels GS-15 or equivalent and

below, who has received a certicate of expected

separation or other ofcial certication issued by

the agency indicating that the position is surplus, for

example, a notice of position abolishment, or a notice

stating that the employee is eligible for discontinued

service retirement; or,

(2) A current Executive Branch agency employee

serving on an excepted service appointment without

time limit, at grade levels GS-15 or equivalent and

below, who has been issued a certicate of expected

separation or other ofcial agency certication

indicating that his or her position is surplus, for

example, a notice of position abolishment or a notice

stating that the employee is eligible for discontinued

service retirement, and who has been conferred

noncompetitive appointment eligibility and special

selection priority by statute for positions in the

competitive service; and

(3) At an agency’s discretion, a current Executive

Branch employee serving on a Schedule A or B

excepted appointment without time limit, at grade levels

GS-15 or equivalent and below, and who is in receipt

of a certicate of expected separation or other ofcial

agency certication indicating that his or her job is

surplus, for example, a notice of position abolishment,

or an ofcial notice stating that the employee is eligible

for discontinued service retirement; or an employee

who has received a RIF notice of separation, or a

notice of proposed removal for declining a transfer

of function or directed reassignment outside of the

local commuting area. Such employee may exercise

selection priority for permanent excepted service

positions within the agency’s local commuting area,

provided the position to which appointed has the

same appointing authority, i.e., Schedule A or B, as

the position from which being separated.

Local Commuting Area

The geographic area that usually constitutes one

area for employment purposes as determined by the

agency. It includes any population center (or two or

more neighboring ones) and the surrounding localities

in which people live and can reasonably be expected

to travel back and forth daily to their usual employment.

Glossary of Terms

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EXHIBIT 51-1

EXHIBIT 52-1

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EXHIBIT 54-1

Ground Rules for the 2025 National Agreement Midterm Reopener

Negotiations between Internal Revenue Service and National

Treasury Employees Union

1. This agreement is entered into pursuant to the provisions of the Federal Service Labor-Management Rela-

tions Statute, 5 U.S.C. § 7101, et seq., and serves as the procedural ground rules governing term bargaining

between the Internal Revenue Service (IRS or Employer) and the National Treasury Employees Union (NTEU

or Union) over the mid-term reopener agreement to the 2022 National Agreement.

2. The parties will exchange written proposals on September 29, 2023.

3. Proposals may include amendments to up to three (3) current articles and one (1) new article by each party

(except that Article 9 may only be opened at the election of NTEU and Article 13 may only be opened at the

election of the Employer). In addition, either party may propose ground rules for the end-of-term negotiations.

Such ground rules will contain a mediation/factnding process unless the Parties mutually agree otherwise.

These ground rules will be in addition to any articles opened by either party.

4. Proposals may be amended or modied during bargaining. Such amendments or modications must be con-

sistent with Article 47 of the National Agreement.

5. In person bargaining will be conducted for three (3) weeks (all non-contiguous, unless mutually agreed other-

wise) during October, November and, if necessary, December 2023.

6. If needed, one (1) week of mediation will be conducted in January 2024; and one (1) week of factnding will

be conducted by February 7, 2024.

7. Normally, face-to-face bargaining will be conducted from 1:30 PM to 5:00 PM on the rst day of each session

and 9:00 AM to Noon on the last day of each session. Otherwise, face-to-face bargaining will begin at 9:00

AM and end at to 4:30 PM. Federal holidays will be observed. The parties may agree to expand these time

frames based upon the need to facilitate resolution of issues through the collective bargaining process to

include bargaining on weekends, nights and holidays.

8. Unless otherwise agreed, the site of the negotiations will alternate between IRS and NTEU ofce space in

Washington, D.C.

9. By mutual agreement and to expedite bargaining and facilitate the resolution of issues, the parties may con-

duct simultaneous bargaining at certain times and places to be agreed upon during any portion of the bar-

gaining. Bargaining may also include the use of mini-bargaining teams.

10. If an impasse remains following the last bargaining session (or sooner if the parties mutually agree), the par-

ties will employ the services of a neutral third-party Factnder to use a combination of mediation and arbitra-

tion techniques to resolve any impasses. Prior to July 31, 2023, the parties will select a Factnder pursuant

to the following process. Absent mutual agreement on the neutral, the Parties will obtain a list from FMCS or

AAA of eleven (11) neutrals who meet the following criteria:

a.) At least ten (10 years of experience in Federal sector mediation and arbitration;

b.) Must be an attorney;

c.) Must be a National Academy member; and

d.) Can be located anywhere in CONUS.

The procured list will be retained by FMCS or AAA. Each Party may submit a list of three (3) additional

neutrals (who meet the same criteria listed above) to FMCS or AAA. The nal list will be compiled by FMCS

or AAA and distributed simultaneously to the parties. Not less than ve (5) days after receiving the list, the

parties will alternately strike one (1) name at a time from the list until only one (1) name remains. The parties

agree that the remaining name will serve as the Factnder. The party to make the rst strike will be chosen

through a coin toss. The work of the third party neutral Factnder will include holding hearings on issues in

dispute and the preparation of a written Factnder’s report with recommendations.

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EXHIBIT 54-1

11. The Factnder will issue a nal recommendation no later than close of business on Monday, March 3, 2024.

12. The parties will have ve (5) workdays from the receipt of the Factnder’s report to decide whether to accept the

report in whole or part, or not at all. Thereafter, if a nal resolution of the issues in dispute is not achieved, the

procedures in Paragraph 14, below, will be followed.

13. Any dispute remaining after receipt of the Factnder’s report will be resolved pursuant to 5 U.S.C. § 7119 or oth-

er appropriate provisions of 5 U.S.C. § 7101, et seq. Either party may move remaining disputes to the statutory

impasse resolution process.

14. The fees and expenses of the third party neutral utilized by the parties will be shared equally. However, in the

event a party objects to the Factnder’s recommendation and either party requests the assistance of the Federal

Service Impasses Panel (FSIP) to nally resolve the dispute, the objecting party will pay the full costs of a single

mediator/arbitrator.

15. Ofcial time will be authorized for a maximum of ve (5) bargaining unit employees representing NTEU, selected

by the NTEU National President, during each week of the negotiations and for travel to and from the negotia-

tions during the time the employee would otherwise be in a duty status. There is no limit on the number of NTEU

national staff or national elected ofcials on NTEU’s bargaining team.

16. Each party may have legal counsel during negotiations and impasse procedures. The parties also agree that

each may have observers and consultants present during negotiations, mediation and arbitration, but not seated

at the main bargaining table. As a matter of professional courtesy, observers and consultants will be identied at

the beginning of each bargaining session.

17. Generally, the parties will bear the costs of their own travel and per diem except that the Employer will pay for

travel and per diem for up to ve (5) bargaining unit employees to participate in each week of the negotiations,

mediation and arbitration and to participate in any procedure conducted pursuant to 5 U.S.C. § 7119 or other

provisions of 5 U.S.C. § 7101, et seq.

18. Travel and per diem (which includes lodging, meals and incidentals) will be reimbursed in accordance with the

Federal Travel Regulations.

19. If a party relies upon documentary evidence to support a proposal, copies of such documentation will be timely

provided to the other party upon request.

20. Prior to the beginning of bargaining, the parties will identify the names of the members of their respective bar-

gaining teams. Bargaining team members must be identied in time to permit the issuance of travel orders.

21. All agreements reached on individual issues are tentative. Such agreement on issues must be committed to

writing and initialed by each party’s chairperson. There will be no nal agreement on the issues as a whole until

all issues are agreed. Thereafter, implementation will follow ratication by NTEU according to its bylaws and the

approval of the agreement by the Department of the Treasury pursuant to 5 U.S.C. § 7114. The ratication pro-

cess will not negate any term lawfully imposed during the impasse resolution process unless otherwise agreed to

by the parties.

22. Proposals declared non-negotiable by the Department of the Treasury or moved to the statutory impasse pro-

cess will not delay the effective date of the remaining provisions. The Union will be notied in writing by the

Employer if any provisions are declared non-negotiable by the Department of the Treasury.

23. Consistent with Article 47, subsection 1F, the parties recognize that publicity concerning issues being negotiated

has a detrimental impact on the bargaining process.

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EXHIBIT 55-1 2016 National Agreement

Internal Revenue Service and National Treasury Employees Union

EXHIBIT 55-1

Reasonable Accommodation

The Internal Revenue Service shall take positive and

persistent action to recruit, hire, develop, and advance

persons with disabilities. The Service shall make reasonable

accommodations for all qualied applicants or employees

with physical or mental disabilities in accordance with

law. Executives, managers, and supervisors shall create a

positive work environment that will encourage employees

with disabilities to maximize and reach their full potential.

The Internal Revenue Service shall take necessary action

to ensure that members of the public with disabilities

have an equal opportunity to eectively participate in

its programs, activities, and services, in accordance with

law. The Service shall comply with all appropriate rules,

regulations, and directives.

Disability: A physical or mental impairment that

substantially limits one or more of the major life activities.

Reasonable Accommodation (RA): A change or

adjustment that enables a qualied person with a disability

to apply for a job, perform job duties, or enjoy benets and

privileges of employment. There are three categories of RA:

1. modifications or adjustments to a job application

process to permit an individual with a disability to be

considered for a job (such as, providing application

forms in alternative formats like large print or Braille);

2. modications or adjustments to enable a qualied

individual with a disability to perform the essential

functions of the job (such as, providing sign language

interpreters); and

3. modications or adjustments that enable employees

with disabilities to enjoy equal benets and privileges

or employment (such as, removing physical barriers in

an organization’s cafeteria).

Major Life Activity: Basic activities that the average

person in the general population can perform with little

or no diculty, including, but not limited to, caring for

oneself, performing manual tasks, seeing, hearing, eating,

sleeping, walking, standing, lifting, bending, speaking,

breathing, learning, reading, concentrating, thinking,

communicating, and working. A major life activity

also includes the operation of a major bodily function,

including, but not limited to, functions of the immune

system, normal cell growth, digestive, bowel, bladder,

neurological, brain, respiratory, circulatory, endocrine, and

reproductive functions.

How to request RA:

• The reasonable accommodation process begins as

soon as the employee makes a verbal or written request

for accommodation to his/her immediate supervisor,

a supervisor or manager in his/her immediate chain of

command or servicing Reasonable Accommodation

Services Area. The manager or supervisor or the

Reasonable Accommodation Coordinator will work

with the employee to complete the Form13661,

“Request for Reasonable Accommodation.”

• Thetimeframeforprocessingtherequestwilldepend

on the nature of the accommodation requested,

and whether it is necessary to obtain supporting

documentation, and/or purchase equipment or

furniture.

• Detailed information on timeframes, internal

processes, and types of accommodation, approvals,

denials and appeals are found on the IRS Disability

Oce website, under “RA Process.”

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EXHIBIT 55-1

Appendix I

Title 26. Internal Revenue

Chapter I. Internal Revenue Service, Department of the

Treasury

Subchapter H. Internal Revenue Practice

Part 801. Balanced System for Measuring Organizational

and Employee Performance Within the Internal Revenue

Service

§ 801.1 Balanced performance measurement

system; in general.

(a) In general. (1) The regulations in this part 801

implement the provisions of sections 1201 and 1204

of the Internal Revenue Service Restructuring and

Reform Act of 1998 (Pub.L. 105-106, 112 Stat. 685,

715-716, 722) (the Act) and provide rules relating to the

establishment by the Internal Revenue Service (IRS)

of a balanced performance measurement system.

(2) Modern management practice and various

statutory and regulatory provisions require the IRS

to set performance goals for organizational units and

to measure the results achieved by those units with

respect to those goals. To fulll these requirements,

the IRS has established a balanced performance

measurement system, composed of three elements:

Customer Satisfaction Measures; Employee

Satisfaction Measures; and Business Results

Measures. The IRS is likewise required to establish

a performance evaluation system for individual

employees.

(b) [Reserved]

801.2 Measuring organizational performance.

The performance measures that comprise the

balanced measurement system will, to the maximum

extent possible, be stated in objective, quantiable,

and measurable terms and will be used to measure the

overall performance of various operational units within

the IRS. In addition to implementing the requirements

of the Act, the measures described here will, where

appropriate, be used in establishing performance goals

and making performance evaluations established, inter

alia, under Division E, National Defense Authorization

Act for Fiscal Year 1996 (the Clinger-Cohen Act of

1996) (Pub.L. 104-

106, 110 Stat. 186, 679); the Government Performance

and Results Act of 1993 (Pub.L. 103-62, 107 Stat.

285); and the Chief Financial Ofcers Act of 1990

(Pub.L. 101-576, 108 Stat. 2838). Thus, organizational

measures of customer satisfaction, employee

satisfaction, and business results (including quality

and quantity measures as described in § 801.6T) may

be used to evaluate the performance of or to impose or

suggest production goals for, any organizational unit.

§ 801.3 Measuring employee performance.

(a) In general. All employees of the IRS will be

evaluated according to the critical elements and

standards or such other performance criteria as may

be established for their positions. In accordance with

the requirements of 5 USC 4312, 4313, and 9508 and

section 1201 of the Act, the performance criteria for

each position as are appropriate to that position, will be

composed of elements that support the organizational

measures of Customer Satisfaction, Employee

Satisfaction, and Business Results; however, such

organizational measures will not directly determine the

evaluation of individual employees.

(b) Fair and equitable treatment of taxpayers. In

addition to all other criteria required to be used in the

evaluation of employee performance, all employees of

the IRS will be evaluated on whether they provided fair

and equitable treatment to taxpayers.

Employees in the Senior Executive Service will be rated

in accordance with the requirements of 5 USC 4312

and 4313 and employees selected to ll positions under

5 USC 9503 will be evaluated pursuant to workplans,

employment agreements, performance agreements,

or similar documents entered into between the IRS

and the employee.

(d) General workforce. The performance evaluation

system for all other employees will--

Establish one or more retention standards for each

employee related to the work of the employee and

expressed in terms of individual performance;

Require periodic determinations of whether each

employee meets or does not meet the employee’s

established retention standards;

Require that action be taken in accordance with applicable

laws and regulations, with respect to employees whose

performance does not meet the established retention

standards;

Establish goals or objectives for individual performance

consistent with the IRS’s performance planning

procedures;

Use such goals and objectives to make performance

distinctions among employees or groups of employees;

and

Use performance assessments as a basis for granting

employee awards, adjusting an employee’s rate of

basic pay, and other appropriate personnel actions, in

accordance with applicable laws and regulations.

(e) Limitations. (1) No employee of the IRS may use

records of tax enforcement results (as described in §

801.6) to evaluate any other employee or to impose or

suggest production quotas or goals for any employee.

APPENDIX

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

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(i) For purposes of the limitation contained in this

paragraph (e), employee has the meaning as dened

in 5 USC 2105(a).

(ii) For purposes of the limitation contained in this

paragraph (e), evaluate includes any process used to

appraise or measure an employee’s performance for

purposes of providing the following:

(D) A recommendation for an award covered by Chapter

45 of Title 5; 5 USC 5384; or section 1201(a) of the

Act.

(E) An assessment of an employee’s qualications for

promotion, reassignment, or other change in duties.

(F) An assessment of an employee’s eligibility for

incentives, allowances, or bonuses.

(G) Ranking of employees for release/recall and

reductions in force.

(H) Employees who are responsible for exercising

judgment with respect to tax enforcement results in

cases concerning one or more taxpayers may be

evaluated on work done on such cases only in the

context of their critical elements and standards.

Performance measures based in whole or in part

on quantity measures (as described in § 801.6) will

not be used to evaluate the performance of any

non- supervisory employee who is responsible for

exercising judgment with respect to tax enforcement

results (as described in § 801.6).

§ 801.4 Customer satisfaction measures.

The customer satisfaction goals and accomplishments of

operating units within the IRS will be determined on the

basis of information gathered through various methods.

For example, questionnaires, surveys and other types of

information gathering mechanisms may be employed to

gather data regarding customer satisfaction. Information

to measure customer satisfaction for a particular work

unit will be gathered from a statistically valid sample of

the customers served by that operating unit and will be

used to measure, among other things, whether those

customers believe that they received courteous, timely,

and professional treatment by the IRS personnel with

whom they dealt. Customers will be permitted to provide

information requested for these purposes under conditions

that guarantee them anonymity. For purposes of this

section, customers may include individual taxpayers,

organizational units, or employees within the IRS and

external groups affected by the services performed by the

IRS operating unit.

§ 801.5 Employee satisfaction measures.

The employee satisfaction numerical ratings to be given

operating units within the IRS will be determined on the

basis of information gathered through various methods. For

example, questionnaires, surveys, and other information

gathering mechanisms may be employed to gather

dataregarding satisfaction. The information gathered will

be used to measure, among other factors bearing upon

employee satisfaction, the quality of supervision and the

adequacy of training and support services. All employees

of an operating unit will have an opportunity to provide

information regarding employee satisfaction within the

operating unit under conditions that guarantee them

anonymity.

§ 801.6 Business results measures.

(a) In general. The business results measures will consist

of numerical scores determined under the quality

measures and the quantity measures described

elsewhere in this section.

(b) Quality measures. Quality measures will be

determined on the basis of a review by a specially

dedicated staff within the IRS of a statistically valid

sample of work items handled by certain functions or

organizational units determined by the Commissioner

or his delegate such as the following:

(1) Examination and collection units and Automated

Collection System Units (ACS). The quality review of

the handling of cases involving particular taxpayers

will focus on such factors as whether IRS personnel

devoted an appropriate amount of time to a matter,

properly analyzed the facts, and complied with

statutory, regulatory, and IRS procedures, including

timeliness, adequacy of notications, and required

contacts with taxpayers.

(2) Toll-free telephone sites. The quality review of

telephone services will focus on such factors as

whether IRS personnel provided accurate tax law and

account information.

(3) Other work units. The quality review of other work units

will be determined according to criteria prescribed by

the Commissioner or his delegate.

of outcome-neutral production and resource data

that does not contain information regarding the

tax enforcement result reached in any case that

involves particular taxpayers. Examples of quantity

measures include, but are not limited to--

(1) Cases started;

(2) Cases closed;

(3) Work items completed;

(4) Customer education, assistance, and

outreach efforts completed;

(5) Time per case;

(6) Direct examination time/out of ofce time;

(7) Cycle time;

(8) Number or percentage of overage cases;

(9) Inventory information;

(10) Toll-free level of access; and

(11) Talk time

APPENDIX

2022 National Agreement Internal Revenue Service and National Treasury Employees Union

282

(d) Denitions--(1) Tax enforcement results. A tax

enforcement result is the outcome produced by

an IRS employee’s exercise of judgment in

recommending or determining whether or how the

IRS should pursue enforcement of the tax laws.

Examples of tax enforcement results include a lien

led, a levy served, a seizure executed, the amount

assessed, the amount collected, and a fraud referral.

Examples of data that are not tax enforcement results

include a quantity measure and data derived from a

quality review or from a review of an employee’s or

a work unit’s work on a case, such as the number

or percentage of cases in which correct examination

adjustments were proposed or appropriate lien

determinations were made.

(2) Records of tax enforcement results. Records of tax

enforcement results are data, statistics, compilations

of information or other numerical or quantitative

recordations of the tax enforcement results reached

in one or more cases. Such records may be used

for purposes such as forecasting, nancial planning,

resource management, and the formulation of

case selection criteria. Records of tax enforcement

results may be used to develop methodologies and

algorithms for use in selecting tax returns to audit.

Records of tax enforcement results do not include

tax enforcement results of individual cases when

used to determine whether an employee exercised

appropriate judgment in pursuing enforcement of

the tax laws based upon a review of the employee’s

work on that individual case.

§ 801.7 Examples.

(a) The rules of § 801.3 are illustrated by the following

examples:

Example 1. (i) Each year Division A’s Examination and

Collection functions develop detailed workplans that set

goals for specic activities (e.g., number of audits or

accounts closed) and for other quantity measures such

as cases started, cycle time, overage cases, and direct

examination time. These quantity measure goals are

developed nationally and by Area Ofce based on budget

allocations, available resources, historical experience,

and planned improvements. These plans also include

information on measures of quality, customer satisfaction,

and employee satisfaction. Results are updated monthly

to reect how each organizational unit is progressing

against its workplan, and this information is shared with

all levels of management.

(ii) Although specic workplans are not developed at the

(iii) Territory level, Headquarters management expects

the Area Directors to use the information in the Area

plans

(iv) to guide the activity in their Territories. For 2005,

Area Ofce 1’s workplan has a goal to close 1,000

examinations of small business corporations and

120,000 taxpayer delinquent accounts (TDAs), and there

are 10 Exam Territories and 12 Collection Territories in

Area Ofce 1.

While taking into account the mix and priority of workload,

and available stafng and grade levels, the Examination

Area Director communicates to the Territory Managers

the expectation that, on average, each Territory should

plan to close about 100 cases. The Collection Area

Director similarly communicates to each Territory the

expectation that, on average, they will close about

10,000 TDAs, subject to similar factors of workload mix

and stafng.

(v) Similar communications then occur at the next level

of management between Territory Managers and their

Group Managers, and between Group Managers and

their employees. These communications will emphasize

the overall goals of the organization and each employee’s

role in meeting those goals. The communications will

include expectations regarding the average number of

case closures that would have to occur to reach those

goals, taking into account the fact that each employee’s

actual closures will vary based upon the facts and

circumstances of specic cases.

(vi) Setting these quantity measure goals, and the

communication of those goals, is permissible because

case closures are a quantity measure. Case closures

are an example of outcome-neutral production data that

does not specify the outcome of any specic case such

as the amount assessed or collected.

Example 2. In conducting a performance evaluation,

a supervisor is permitted to take into consideration

information the supervisor has developed showing

that the employee failed to propose an appropriate

adjustment

to tax liability in one of the cases the employee examined,

provided that information is derived from a review of the

work

done on the case. All information derived from such a

review of individual cases handled by the employee,

including time expended, issues raised, and enforcement

outcomes reached should be considered and discussed

with the employee and used in evaluating the employee.

Example 3. When assigning a case, a supervisor is

permitted to discuss with the employee the merits, issues,

and development of techniques of the case based upon

a review of the case le.

Example 4. A supervisor is not permitted to establish a

goal for proposed adjustments in a future examination.

(b) [Reserved]

§ 801.8 Effective/applicability dates.

The provisions of §§ 801.1 through 801.7 apply on or

after October 17, 2005.

APPENDIX

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

283

Index

Abolishment of position A-15 S4C1 p.66

Acceptable Level of Competence-

Determinations

Appeals A-17 S4 p.73

Copies to union A-17 S6 p.73

Grievances A-17 S4 p.73

Negative determinations A-17 S2A p.72

S2B p.72

Postponed A-17 S2A p.72

Reconsideration A-17 S3 p.73

Requirements A-17 S1B p.72

Retroactive pay increase A-17 S2A p.72

S5 p.73

Written notice A-17 S2B p.66

Actual Expense Reimbursement

Administrative Leave A-29 S3C p.66

Bar exam A-36 S4 p.129

Benefits counseling A- 5 S11 p.10

A-36 S12 p.130

Blood donations A-36 S9 p.129

Bone marrow donations A-36 S13 p.130

CPA exam A-36 S5 p.129

Defined A-36 S1 p.128

Emergency absence A-36 S6 p.129

Emergency conditions A-36 S3B p.129

Emergency office closing A-36 S3A p.132

Engineer exam A-36 S5 p.129

Financial counseling A-36 S10 p.130

Health benefits counseling A-36 S12 p.130

Investigative interview A- 9 S8C1 p.24

Military leave A-36 S8 p.130

Natural disaster A-36 S3E p.131

Organ donations A-36 S13 p.130

Out-Service training A-30 S5D p.107

Personal taxes A-36 S4B p.129

Privately owned vehicle repair A-36 S7 p.129

Retirement planning A-21 S1 p.89

A-36 S12 p.130

Safety hazard A-27 S3 p.105

Self-directed training A-30 S2D p.115

Tax audits A-36 S4 p.129

Volunteer work A-36 S11 p.130

Voting A-36 S2 p.128

Weather A-36 S3 p.131

Advance of Funds

Emergency salary A-53 S5C p.180

Travel A-29 S2 p.111

Advanced Annual Leave A-32 S6 p.120

Adverse Actions

Advanced notice A-39 S2A p.139

Appeal rights A-39 S6 p.140

Arbitration A-39 S6 p.140

Closed without action A-38 S1H p.139

Crime alleged A-39 S2C p.139

Defined A-39 S1A p.138

Evidence A-39 S5 p.140

Final decision A-39 S6A p.140

Mitigating factors A-12 S1J p.41

MSPB appeal A-39 S6A p.140

Nexus A-39 S3 p.139

Off-duty conduct A-39 S3 p.139

Oral/written reply A-39 S2B p.139

Penalty Determinations A-39 S9 p.141

Progressive discipline A

-39 S1G p.138

Quarterly report A-39 S7B p.141

Sanitized copies A-39 S7A p.141

Specifications A-39 S4 p.140

Standard of proof A-39 S6D p.141

Transcript A-39 S2D p.139

Union letter A-39 S8 p.141

Union representation A-39 S1 p.138

Agreement Distribution/Copies A-11 S5 p.32

Alcohol and Drug Abuse A-27 S2A p.106

Allotments A-10 S12 p.31

Alternative Discipline A-38 S2 p.134

Alternative Work Schedules

4-10 work schedule A-23 S5E p.97

5/4-9 work schedule A-23 S5D p.97

Changing day off A-23 S6F p.98

Changing maxiflex schedule A-23 S6G p.98

Eligibility A-23 S6 p.99

Telework A-50 S1C p.170

Flexitour with credit hours A-23 S5A p.95

Maxiflex A-23 S5C p.96

Staggered work hours A-23 S5F p.97

Training A-23 S7A p.90

Announcement Cards A-11 S3 p.31

A-52 S3 p.179

Annual Leave

Advanced annual leave A-32 S6 p.120

Death in family A-32 S5 p.120

Denials A-32 S1A2 p.120

Disapproval of scheduled leave A-32 S7C p.121

Earning

A-32 S1A p.120

Maternity A-33 S6 p.125

Religious holiday A-32 S4 p.120

Scheduling A-32 S1B p.120

Scheduling conflicts A-32 S1C p.120

Seasonal employee use A-32 S3 p.120

Substituting sick leave A-34 S5 p.126

Union duties A-32 S7 p.121

Use or lose A-32 S1B p.120

Use or lose during furlough A-48 S2B p.169

Annual Rating/Rating of Record A-12 S2A p.36

S4A p.38

Application Procedures A-13 S4 p.53

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

284

Arbitration

Arbitrability A-43 S4A7 p.156

Bargaining history A-43 S4A21 p.157

Case assignment A-43 S2D p.155

Conventional arbitration A-43 S1B1 p.154

Expedited arbitration A-43 S1B2 p.154

Fees A-43 S4A1 p.155

Grievability A-43 S4A7 p.156

Invocation A-43 S3 p.155

Location of hearing A-43 S4A2 p.156

Panels A-43 S2A p.155

Precedential A-43 S4A8 p.156

Procedures A-43 S4 p.155

Reconsideration costs A-43 S6 p.158

Remand A-43 S7 p.158

Scheduling A-43 S4A11 p.156

Scope A-43 S1 p.154

Stays A-41 S14 p.138

Streamlined arbitration A-43 S1B3 p.155

Striking arbitrators A-43 S2B p.155

Telephonic hearings A-43 S4D1 p.157

Testimony A-43 S4A5 p.156

Transcripts A-43 S4B p.157

Witnesses A-43 S4A20 p.157

Written decisions/distribution A-43 S5B p.158

Asbestos A-27 S14 p.109

Assessments A-30 S1B p.115

Attorney Fees A-44 S1 p.158

Awards

Bilingual A-18 S6 p.78

Budget determination A-18 S1B p.73

Conduct investigations A-18 S1D p.75

Contract Awards Program A-18 S2 p.76

Election A-18 S4B p.77

Funding for Special Act-

Monetary Awards A-18 S2D3 p.76

Incentive pay system A-18 S5 p.77

Information access A-18 S1B p.73

Manager awards A-18 S3C p.77

Misconduct precluding awards A-18 S1D p.75

Non-cash awards A-18 S3 p.70

Other awards A-18 S3 p.77

Promotion points A-13 S5C p.77

QSIs A-18 S2B p.76

Special Act Monetary Awards A-18 S1B p.73

Special Act Time Off Awards A-18 S1B p.73

Suggestion awards A-18 S3D p.69

Time off awards A-18 S4 p.77

AWOL A-32 S9 p.121

Back Pay A-43 S4A8 p.156

Ballot Boxes A-11 S1B p.31

Bank Time

Activities A- 9 S2E p.19

Carry over A- 9 S2G3 p.19

Defined A- 9 S2D p.18

Formula A- 9 S2G1 p.19

Incentives/Disincentives A- 9 S2H p.20

Local Utilization Plan A- 9 S7 p.22

Release A- 9 S2P p.20

Reporting A- 9 S2M p.21

Reports A- 9 S2N p.21

Requesting more A- 9 S2K p.20

Training A- 9 S2C8 p.18

A- 9 S6 p.23

Bar Exam A-36 S4

p.129

A-30 S5A p.115

Bargaining Unit/Coverage A-1 S1 p.3

Blood Donations/Drives A-53 S1 p.179

A-36 S9 p.130

Bond Drives A-53 S1 p.179

Bone Marrow Donations A-36 S13 p.130

Braille Contracts A-11 S5A p.32

Breaks

Number/length A-28 S1 p.109

Overtime A-28 S2 p.110

Repetitive tasks A-28 S1B p.109

Budget Briefings A- 8 S6 p.16

Building Specifications A-11 S15 p.34

Bulletin Boards A-11 S4 p.31

Business Centers A-11 S21 p.36

Cafeteria Access A- 8 S3 p.16

A-11 S8A p.31

Campus

Defined A- 1 S3E p.3

Employee issuances A-11 S18 p.34

Telework A-50 S2H p.172

Health services A-27 S4B p.107

Institutional Grievances A-42 S3A p.153

OJIs A-30 S6B p.116

Release/recall A-14 S1B p.60

Voting A-36 S2A p.128

Cancer Detection A-27 S9E p.108

Career Connector A-13 S3 p.52

Career Ladder Promotions A-13 S8 p.57

A-12 S4A9 p.38

Career Learning Plan A-30 S2D p.114

Center Campus

Defined A- 1 S3B p.3

Details A-16

S5D p.72

Health services A-27 S4C p.107

S16 p.109

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

285

OJIs A-30 S6B p.116

Parking A-11 S14 p.34

Release/recall A-14 S1B p.60

CFC A-53 S1 p.179

Changes in Employment Conditions A-47 p.162

Chapter President

Designation A- 9 S1B1 p.17

Jurisdiction A- 9 S1B6 p.18

Time utilization reporting A- 9 S3C5 p.22

Check-in/Check-out Procedures A- 9 S2P p.21

Chief steward A- 9 S1B1 p.17

Classroom Instructors

Assignments A-30 S6C p.116

Certification A-30 S6C p.116

Selection A-30 S6B p.116

Clearance Letters A- 5 S4R p.9

A-38 S1H p.134

A-39 S1J p.139

Commitment Letters A- 8 S1C p.14

Commuting Area

CTAP EX51-1 p.274

Reassignments/Realignments A-15 S1B3 p.64

Travel A-29 S3E p.112

Competencies A-30 S2B p.114

Competitive Actions A-13 S2A p.50

Computer monitors A-27 S13C p.109

Computer Tracking/Performance A-12 S6G p.40

Confidential Employees A- 1 S1 p.3

Continuing Legal Education A-30 S8 p.116

Conventional Arbitration A-43 S1B1 p.154

CPA Exam A-30 S5A p.115

A-36 S4 p.129

Courtesy/Tact A- 5 S7 p.10

Credit Hours

Approved locations A-23 S4A1(a) p.86

Flexitour with credit hours A-23 S5A p.95

Official time activities A- 9 S5A p.22

Orientation sessions A- 8 S1E3 p.15

Crediting Plan A-13 S10E p.59

Critical Job Elements

Definition A-12 S2D p.36

Formal meetings A-12 S6A p.42

S6D p.43

Receipt/Notice A-12 S6B p.43

New/Revised A-12 S7 p.43

TAP

Briefings A-51 S6 p.178

Career transition

Services A-51 S7 p.179

Definitions EX 51-1 p.251

Eligibility A-51 S2B p.176

Notice A-51 S2D p.177

Priority selection A-51 S3 p.177

Program description A-51 S2A p.176

Qualification determinations A-51 S4 p.178

Vacancy notices A-51 S5 p.178

Debt to Agency A-53 S4 p.180

Deceased Employees A-53 S2 p.180

DEEO Committees

EEO counselors A-45 S2 p.160

Information A-45 S3 p.160

Local DEEO Committees A-45 S1 p.158

Defibrillators A-27 S5 p.107

Demotions

Adverse actions A-39 S1A p.138

Placement actions A-13 S2A p.50

Priority placement A-20 S1 p.81

Unacceptable performance A-40 S1 p.141

Denial of Within-Grade A-17 S2 p.66

Departure Ratings A-12 S4A p.38

A-12 S2N p.37

Details

CJEs and standards A-12 S6F p.43

Defined A-16 S1A p.70

Documentation A-

16 S3B p.71

Evaluations A-12 S6F p.43

Higher graded duties A-16 S2 p.71

Information A-16 S3A p.71

More than sixty days A-16 S5D p.72

Overseas A-16 S3D p.65

Payment of expenses A-16 S5H p.66

Return to position A-16 S1C p.70

Placement actions A-13 S2A p.50

Relief of other duties A-16 S3B p.71

Rotational A-16 S4 p.71

Seasonal employee procedures A-14 S5B p.63

Sixty days or less A-16 S5D p.72

Solicitation/Selection A-16 S5C p.71

Developmental Assignments A-25 S2 p.104

Direct Deposit Program A-53 S6 p.180

Disciplinary Actions

Advanced notice A-38 S5A1 p.136

Alternative Discipline A-38 S2 p.134

Appeals A-38 S7 p.137

Arbitration A-38 S7 p.137

Closed no action A-38 S1H p.134

Defined A-38 S1A p.133

Evidence A-38 S3 p.135

Final decision A-38 S5A14 p.136

Mitigating factors A-38 S1F p.134

Nexus A-38 S6 p.136

Off duty conduct A-38 S6 p.137

Quarterly report “Semi Annual” A-38 S8B p.127

Replies A-38 S5A2 p.136

Sanitized documents A-38 S8A p.137

Specifications A-38 S5A4 p.136

Standard of proof A-38 S7F p.137

Stays A-38 S7B

p.137

Union letter A-38 S9 p.138

Union representation A-38 S1D p.133

S1E p.133

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

286

Discrimination

DEEO Advisory Committees A-45 p.158

Employee rights A- 5 S8 p.10

Grievance process A-41 S2F p.149

Prohibited personnel practice A- 4 S2A p.5

Division

Dues Withholding A- 1 S3A p.3

Action and effective dates A-10 S5 p.27

Back pay award A-10 S10 p.30

Certification and remittance A-10 S2 p.27

Disputes A-10 S8E p.29

Form 1187 A-10 S1C p.26

Form 1188 A-10 S4 p.27

Information A-10 S11 p.30

S13 p.31

Non-bargaining unit positions A-10 S9 p.33

Overpayments A-10 S6 p.28

Processing procedures A-10 S4 p.27

Revocation A-10 S5 p.27

Union responsibilities A-10 S3 p.27

Waivers of overpayments A-10 S6 p.28

Duration of Contract

Effective date A-54 S1A p.181

Mid-term agreements A-54 S2 p.181

Practices A-54 S2 p.181

Reopener A-54 S3 p.181

Successor agreement A-54 S1 p.181

E-mail

Computer equipment A-11 S11 p.33

Union Access A-47 S5 p.166

Effective Date

Career ladder promotions A-13 S8 p.52

National Agreement A-54 S1 p.181

Promotions A-13 S9C p.58

Elections A-11 S1B p.31

Electronic Message Boards A-11 S4A1 p.31

Embedded Quality A-12 S12

p.45

Emergency Salary Payment A-53 S5C p.180

Employee Assistance Program (EAP)

Publicity A-27 S10D p.108

Reasonable accommodation A-27 S2 p.106

Sick leave A-27 S9D p.108

Smoking cessation A-27 S17 p.109

Employee Performance

Folder (EPF) A- 7 S3 p.12

Employee Rights

Arrests/convictions A- 5 S10 p.10

Basic rights A- 5 S9 p.10

Clearance letters A- 5 S4R p.9

Corrupt employee/undercover A- 5 S6 p.10

Confidential communications A- 5 S1C p.7

Courtesy/tact A- 5 S7 p.9

Discrimination A- 5 S8 p.10

E-mail monitoring A- 5 S14A p.10

Grievance resolution A- 5 S1B p.7

Interviews/Investigations A- 5 S4 p.7

Last chance agreements A- 5 S18 p.10

Reprisal A- 5 S15 p.10

Resignations A- 5 S5 p.9

Section 1203 complaints A- 5 S16 p.10

Statement Analysis

Questionnaire A- 5 S4J p.7

Telephone monitoring A- 5 S14B p.10

Union membership A- 5 S2 p.7

S3 p.7

Unlawful orders A- 5 S13 p.10

Video surveillance A- 5 S14A p.10

Employer Rights A- 3 p.4

Employment Agreement A-22 S2E p.83

Equal Employment Opportunity

Complaints A- 5 S12 p.10

Counselors A-45 S2 p.160

Forum A-41 S2F p.145

Grievances A-41 S6 p.147

Information/Statistics A-45 S3 p.160

Ergonomic Furniture A-27 S13 p.109

Evaluative Recordations A-12 S9 p.44

Exclusive Representative A- 8 S1A p.13

Ex parte communications A- 5 S4G p.8

Expedited Arbitration A-43 S1B2 p.154

S4C p.157

Facilities and Services

Building specifications A-11 S15 p.34

Bulletin boards A-11 S4A p.31

S4B p.29

Computer equipment A-11 S10 p.33

Computer use A-11 S13 p.33

S16 p.32

Distribution of union material A-11 S4D p.32

Elections/ballot boxes A-11 S1B p.31

E-mail A-11 S14 p.34

S16 p.34

Employee information A-11 S7 p.32

File cabinets A-11 S9 p.33

High-speed copier A-11 S9 p.33

Hosting capabilities A-11 S12A p.33

Internal mail A-11 S4G p.32

Intranet web site A-11 S4A2 p.31

IRM changes/access A-11 S8 p.32

IVT access A-11 S20 p.36

Lexis/research A-11 S13 p.31

Libel/slander A-11 S4E p.29

Lockable file cabinet A-11 S20C p.35

Mail Slots A-11 S4F p.32

Meeting Space A-11 S1A p.31

S2A p.31

S9B p.33

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

287

NTEU web site A-11 S16 p.34

Office equipment A-11 S10 p.33

Office space A-11 S9 p.33

Online communication tools A-11 S21 p.36

Parking A-11 S14 p.34

Parking space (Union) A-11 S17 p.32

Photocopier/FAX access A-11 S10 p.33

Semi-annual message by NTEU A-11 S3 p.31

Take one bins A-11 S4C p.32

Telephone access A-11 S16 p.32

Telephone directories A-11 S6 p.30

Video equipment A-11 S2B p.29

Voice mail boxes A-11 S12 p.33

S16 p.32

Family Leave

Child Care/Spousal Care A-33 S6 p.125

Confidentiality A-33 S3F3 p.123

Exhibit 33-1 FMLA p.232

Exhibit 33-2 Military p.237

Exhibit 33-3 Military p.242

FOH A-33 S3F1 p.123

Job Sharing A-33 S7 p.115

Maternity A-33 S5 p.124

Medical Documentation A-33 S3 p.123

Military A-33 S1 p.121

Requesting FMLA A-33 S2 p.121

Substitute Paid Time Off A-33 S4 p.124

Federal Employees-

Compensation Act A-27 S10 p.108

Financial Planning A-21 S4 p.90

A-36 S10 p.130

First Aid Kits A-27 S5 p.107

First Consideration

Internal candidates A-13 S1B p.46

POD assignments A-13 S1B p.46

Vacancy announcements A-13 S1B1 p.46

Flu Shots

A-27 S5A p.99

Forms

Form 1187 A-10 S1C p.26

Form 1188 A-10 S5 p.27

Form 3081 A- 9 S3 p.22

Form 3210 A-10 S3 p.27

S4 p.27

Form 5228 A- 5 S2 p.7

Form 5394 A- 7 S1A p.11

Form 6264 A-20 S4A p.88

Form 6850-BU A-12 S4A p.38

Form 8111 A- 5 S4B5 p.7

Form 8112 A- 5 S4E p.8

Form 9058 A-31 S2B p.118

Form 9142 A- 5 S4C p.7

Form 12036 A- 5 S4D p.8

Formal Discussions

Adverse actions A-39 S1E p.128

Agendas A- 8 S1A1 p.13

Defined A- 8 S1A p.13

S1A4 p.13

Disciplinary actions A-38 S1D p.133

S1E p.133

EEO settlement A- 8 S1A7 p.14

Grievances A-41 S3 p.145

Interviews/investigations A- 5 S4 p.7

Last chance A- 8 S1A6 p.14

Notice A- 8 S1A3 p.13

Resignations A- 5 S5A p.9

Survey meetings A- 8 S8 p.13

Unacceptable performance A-40 S1F p.142

Union participation A- 8 S1 p.13

Forced Distribution of Ratings A-12 S3B p.37

Frequent Flyer Miles A-29 S15 p.114

Furloughs (lapse in appropriations)

A-48 p.167

Furniture A-27 S13 p.109

Government Vehicles A-27 S6 p.107

A-29 S3I p.112

S9 p.113

Grievance Procedure (Employee)

Additional participants A-41 S8G p.149

S14 p.150

Agency grievance procedure A-41 S2E p.145

Arbitration notice A-41 S10 p.149

Data analysis A-41 S7I p.136

Definition/scope A-41 S2A p.145

S2B p.145

A-41 S2C p.145

EEO A-41 S7E p.147

Exclusive representative A-41 S3 p.145

Failure to prosecute A-41 S12 p.150

Forum A-41 S2F p.145

Freedom from restraint A- 5 S1A p.7

Grievability A-43 S4A7 p.156

Information A-41 S9A p.149

Mass grievances A-41 S5 p.146

New issues A-41 S9B p.149

Performance appraisals A-41 S7C p.147

A-41 S7D p.147

Responses A-41 S11C p.150

Scheduling meetings A-41 S13 p.150

Stays A-41 S15 p.150

Steps waived A-41 S11B p.150

Streamlined process A-41 S4 p.145

Time limits A-41 S7 p.147

S10 p.150

Time limits extended A-41 S11A p.150

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

288

Uniform procedure A-41 S8 p.148

Witnesses A-41 S9A p.148

Ground Rules A-47 p.162

A-54 p.181

Guide to Penalty Determinations A-38 S2A p.134

A-39 S9 p.141

Hardship Relocations

Above journey level A-15 S5B p.66

Application process A-15 S5J p.67

Different series A-15 S5C p.67

Documentation A-15 S5j p.67

Eligibility A-15 S5K p.67

Examples of hardships A-15 S5N p.67

Grievances A-15 S5O p.68

Pay setting A-15 S5I p.67

Procedures A-15 S5 p.66

Types of hardships A-15 S5N p.67

Voluntary downgrade A-15 S5E p.67

S5H p.67

Headquarters A- 1 S3C p.3

Health Benefit Brochures A-27 S8 p.108

Health Plan Fairs A-27 S8B p.108

Health Insurance

Extended seasons A-22 S2H p.91

Non-pay status A-53 S7 p.180

Seasonal employee eligibility A-22 S2D2 p.91

A-27 S11 p.108

Health and Safety

Asbestos A-27 S14 p.109

Bomb threats A-27 S1E p.106

Chairs A-27 S13D p.109

Computer monitors A-27 S13 p.109

COVID-19/Booster shots A-27 S4A2 p.107

Defibrillators A-27 S6 p.99

Employee Assistance Program A-27 S10 p.100

Ergonomic furniture A

-27 S14 p.99

First aid kits A-27 S5 p.107

Flu shots A-27 S4 p.107

Hazardous conditions/duty A-27 S1 p.105

S3 p.106

S13A p.109

Health plan fairs A-27 S9C p.99

Health units A-27 S5C p.99

S17 p.101

Injury on the job A-27 S11 p.100

Local safety committee A-27 S4 p.99

Nurses A-27 S5B p.99

OSHA violations A-27 S1E p.97

Pamphlet CA-550 A-27 S11B p.100

Repetitive task injuries A-27 S14B p.100

Reports A-27 S13 p.100

Safety Officer/representatives A-27 S1D p.97

Safe place to work A-27 SB p.106

Smoke free work environment A-27 S18 p.101

Transporting sick employees A-27 S8 p.99

Water A-27 S19 p.101

Wrist rests A-27 S13C p.109

Higher Graded Duties A-16 S2 p.71

Hours of Work

Administrative workweek A-23 S2 p.94

Alternative work schedules A-23 S4 p.94

Involuntary reductions A-23 S12 p.101

Shift changes A-23 S11 p.101

Special tours A-23 S9 p.100

Training A-23 S8A p.99

Illness on the Job A-27 S7 p.108

Inclement Weather A-36 S14 p.131

Indefinite Suspensions A-39 S2C p.139

Information Requests A- 9 S9A p.16

S9B p.17

Injured Employees

A-27 S10 p.108

S15 p.109

Institutional Grievance Procedure

Defined A-42 S2A p.153

Meetings A-42 S3C p.153

National Union procedure A-42 S3 p.153

New issues A-42 S5 p.154

Time limits A-42 S2B p.153

Time limits extended A-42 S2E p.153

Intermittent Employees

Health insurance A-22 S2H1 p.91

Release and Recall A-14 p.60

Internal Revenue Manual (IRM) A- 2 S2 p.4

IRS Enter on Duty Date (IRS EOD) A- 1 S3E p.3

Internal Union Business A- 9 S2F p.19

Interviews/Investigations of Employees

Adverse actions A-39 S1E p.138

Clearance letters A- 5 S4R p.9

Disciplinary actions A-38 S1E p.123

Kalkines Warning A-5 S4J p.8

Miranda rights/custodial A- 5 S4H p.8

Non-custodial A- 5 S4I p.8

Procedures A- 5 S4 p.7

Quarterly report A- 5 S4S p.9

Recording A- 5 S4N p.9

Selection for position A-13 S6D p.56

Statement Analysis-

Questionnaire A- 5 S4P p.9

Subject matter A- 5 S4B1 p.7

Third party witness A- 5 S4A p.7

Unacceptable performance A-40 S1D p.142

Undercover A- 5 S6 p.10

Union representation notice A- 5 S4O p.9

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

289

Job Sharing A-22 S3 p.92

A-33 S7 p.125

Job Swaps A-15 S8 p.70

A-19 S5C p.81

Joint Committees

Business Improvement A-46 S5 p.162

Diversity and EEO A-45 S1

p.158

p.161

A-46 S3

Labor-Management Relations A-46 S2 p.160

S3 p.161

S4 p.161

Safety Advisory A-27 S3 p.106

Kalkines Rights A- 5 S4E p.8

Labor-Management Relations Committee (LMRC)

Agendas A-46 S2B p.161

S3C p.161

Local LMRC A-46 S3 p.161

National LMRC A-46 S2 p.160

Local subcommittee A-46 S3G p.161

Meetings A-46 S2A p.160

S3F p.161

Negotiations A-46 S4C p.161

Purpose A-46 S1 p.160

Travel reimbursement A-46 S2C p.149

S3F p.161

Labor Recognition Week A- 8 S3 p.16

Last Chance Meetings A- 8 S1A6 p.14

A- 5 S18 p.11

Leases A-11 S15 p.34

Leave Sharing Program

Emergency Leave Transfer A-31 S4 p.119

Leave Bank A-31 S2 p.118

Leave Transfer A-31 S3 p.119

Leaves of Absence

Conditions A-35 S3 p.128

Job-related study A-35 S2A p.128

Political activities A-35 S2B p.128

Union Officials A-35 S1 p.127

Literature Distribution A-11 S4 p.31

Local Agreements

AWS A-23 S5B p.96

Telework A-50 S8B p.176

Local Official Time

Utilization Plans A- 9 S7 p.23

Mass Grievance A-41 S5 p.146

Maternity Leave A-25 S3 p.105

Measured Employees

Defined A-12 S13B p.46

Efficiency criteria A-12 S18 p.47

Numerical standards A-12 S14 p.46

Quality criteria A-12 S17 p.47

Quarterly performance-

summaries A-12 S15 p.47

Reports A-12 S19 p.47

Skill codes A-12 S20 p.48

Sixty-six percent goal A-14 S3D p.63

TEPS changes A-12 S21 p.49

TEPS procedures A-12 S21 p.49

Medical Certificates

Confidential information A-34 S7B p.127

Maternity A-33 S5 p.115

Supply to medical authority A-34 S7A p.127

Meetings

Formal A- 8 S1 p.13

S2 p.16

Space for Union A-11 S1A p.31

S2A p.31

S4 p.31

MEPS A-12 S13 p.46

Merit System Protection Board A- 4 S4 p.7

A-39 S6A p.140

Mid-Term Bargaining

Agency Head Approval A-47 S1J p.163

Briefings A-47 S1A2 p.162

S2C p.164

S4B1 p.165

S5G p.166

Consolidation of issues A-47 S1C p.162

Disapproval A-47 S1J p.163

Duration of agreements A-47 S1H p.163

Effective date A-47 S1H p.163

Ground rules A-47 p.162

Impasse/FSIP A-47 S2G p.164

Mediation A-47 S2H p.165

A-15 S3 p.60

National A-47 S2 p.163

New proposals A-47 S1D p.162

Non-negotiable proposals A-47 S1K p.163

Notice A-47 S2 p.163

S4B p.165

S5F p.165

Proposals A-47 S2C4 p.164

S5G2 p.166

Publicity A-47 S1E p.162

Team size A-47 S1B p.162

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

290

A-47 S1F p.163

A- 9 S7 p.23

A-36 S12 p.130

A-41 S15 p.161

A- 5 S4H p.8

A-12 S9 p.44

A-12 S4 p.35

Tentative agreements

Travel

Military Leave

MIRP

Miranda Rights

Monitoring contacts

Narratives

National Field Representatives

Access to Employer premises A-11 S9 p.31

Grievances, arbitrations, ULPs A- 9 S2E8 p.18

Nepotism A- 4 S2G p.6

Non-competitive actions A-13 S2B p.51

Non-competitive conversion-

of seasonals A-13 S2D p.52

Non-duty status A-14 S2B p.61

S3A p.63

S4A p.62

Non-grievable A-41 S1D p.144

Notices to Employees

Adverse action A-39 S4 p.140

Annual notice of employee rights A- 5 S9 p.10

AWOL A-32 S9 p.121

Clearance letters A- 5 S4R p.9

A-38 S1H p.134

Conduct investigations A- 5 S4B p.7

Disciplinary action A-38 S5A4 p.136

Leave restriction A-34 S4 p.126

Notice of representational rights A- 5 S4I p.9

NTEU announcement cards A-52 S3 p.179

Non-qualified employees A-13 S4A12 p.54

A-13 S4B3 p.44

Non-selected employees A-13 S7F p.57

S7G p.57

Pay statement A-52 S4 p.179

Personnel notice A-52 S2 p.179

Reassignment/realignment A-15 S2 p.64

Release and recall A-14 p.60

Separation/probationary-

Employee A-37 S1 p.133

Rosters A-13 S4B p.54

Rules of conduct A-52 S5 p.179

Unacceptable performance A-40 S4 p.143

Notification to Union

Adverse action A-39 S7A p.141

Bank time balance A- 9 S2N p.21

Changes in elements-

and standards A-12 S7 p.43

Change in position description A-26 S2 p.105

Changes in working hours A-23 S7 p.99

Commitment letters A- 8 S1B p.14

Discipline A-38 S8A p.137

Formal Meetings A- 8 S1A p.13

Personnel policy and practices A-47 S2A p.163

Reduction-in-Force A-19 p.78

Release and recall lists A-14 S6 p.63

Rosters A-13 S4B6 p.54

Unacceptable performance A-40 S7 p.133

Office Closing A-36 S14A p.131

Office Space-Union A-11 S9A p.33

Official Personnel Folder (OPF) A- 7 S3 p.12

Official Time Coordinator A- 8 S3C p.16

S7 p.22

Official Time For Union Officials

Definition A- 9 S2C p.18

Bank time A- 9 S2E p.19

Bank time allocation A- 9 S2G p.19

Credit hours A- 9 S5A p.22

Disputes A- 9 S2O p.21

S2K p.19

Meetings with mgmt.

(official time) A- 9 S2C p.18

Meetings with mgmt/formal

actions A- 9 S2C p.18

Official Time Coordinator A- 8 S3C p.16

Official Time reporting A- 9 S3 p.22

Official Time Utilization Plan A- 9 S7 p.22

Statutory Appeals A- 9 S2C2 p.18

Steward check-in/check-out A- 9 S2P p.21

S2Q p.21

S2R p.21

Steward designations A- 9 S1B p.17

Training (official time) A- 9 S2C8 p.18

Travel expenses A- 9 S7 p.24

Travel for negotiation sessions A- 9 S7B7 p.25

Umpire A- 9 S2K p.19

Work conflicts A- 9 S4 p.22

Official Time Utilization Plan A- 9 S7 p.22

Orientation of Employees A- 8 S1E p.15

S1F p.15

Organ Donations A-36 S11 p.129

OSHA

Field Council A- 9 S2C6 p.18

Violations A-27 1E p.106

Out-Service Training A-30 S5 p.115

Outside Employment Arbitration A- 6 S3 p.11

A-43 p.154

Disapproval A- 6 S1 p.11

Grievances A- 6 S2 p.11

A-41 p.144

Seasonal employees A- 6 S4 p.11

Overpayments

Employees A-53 S4 p.180

Union A-10 S6 p.28

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

291

Overtime

Claims A-24 S1 p.101

Comp time A-24 S1C p.101

Compensation A-24 S6A p.103

Directed A-24 S2C p.102

Equitable distribution A-24 S2 p.101

Exempt employees A-24 S5 p.103

Notice A-24 S2G p.103

Qualifications A-24 S2 p.101

Release from assignment A-24 S2C p.102

Records A-24 S2F p.103

S6B p.103

Seasonals A-24 S3 p.103

Stand-by duty A-24 S4 p.103

Travel A-24 S7 p.103

A-29 S1 p.110

Overtime Breaks A-28 S2 p.110

Parking A-11 S14 p.34

A-29 S10 p.113

Part-time Employees

Child care A-33 S7 p.125

Defined A-22 S3A p.92

Denials A-22 S3C p.92

Impact on benefits, etc. A-22 S3J p.93

Opportunities/coverage A-22 S3B p.92

Part-time Career Act A-22 S3D p.93

S3E p.93

Service credit A-22 S3H p.93

Paternity Leave A-33 S6 p.125

Pay Errors A-53 S4 p.180

Per Diem A-29 S3 p.111

Performance Appraisals

Ad hoc A-14 S2A6 p.61

Applicability A-12 S1 p.36

By whom A-12

S4 p.38

Computer Tracking/Records A-12 S11 p.45

Critical Elements and Standards A-12 S3 p.37

S6 p.42

S7 p.43

S10 p.45

Definitions A-12 S2 p.36

Departure Ratings A-12 S4 p.38

Details A-12 S6F p.43

Enforcement Statistics A-12 S2 p.37

S8 p.44

Evaluation Date A-12 S4 p.38

Evaluative Recordation A-12 S2G p.36

S9 p.44

Forced Distributions A-12 S3B p.37

Narratives A-12 S4 p.38

New Rating Levels A-12 S3C p.38

Progress Reviews A-12 S2 p.37

S9 p.44

Rating Scale A-12 S5 p.42

Rebuttals A-12 S4H p.40

Submission Processing A-12 S21 p.49

Standards A-12 S3 p.37

S14 p.46

Statistics A-12 S8 p.44

Telephone Monitoring A-12 S9 p.44

TEPS/Measured Employees-

Ratings A-12 S14 p.46

S17 p.47

S18 p.47

Unacceptable performance A-40 p.141

Union Representatives A-12 S4J p.40

Personnel Records

Access A- 7 S1A p.11

Authorized access A- 7 S2 p.12

Automation A- 7 S6 p.13

Delays in providing A- 7 S5 p.12

Employee Performance Folders A- 7 S5 p.12

Official Personnel Folder A- 7 S3 p.12

Photocopies A- 7 S1B p.11

Position Classification A-26 p.105

Position Descriptions A-26 p.105

A-12 S4J p.40

A-12 S6 p.42

Posting

Bulletin Boards A-11 S4A p.31

S3E p.32

Vacancy announcements A-13 S4E p.53

Precedence of Law and Regulation A- 2 p.4

Priority Consideration A-13 S11 p.60

Priority Placement Plan

Eligibility A-20 S3 p.87

Registration A-20 S4 p.88

Selection criteria A-20 S6 p.89

Probationary Employees

A-37 p.133

Professional Dues

A-30 S13 p.117

Prohibited Personnel Practices

Arbitration A- 4 S4 p.7

A-43 p.154

Defined A- 4 S2 p.5

Grievances A- 4 S3 p.7

A-41 p.144

Merit System principles A- 4 Preamble p.4

Personnel action A- 4 S1B p.5

A-13 S1G p.46

Progress Reviews A-12 S4K p.41

Promotion Certificates

Copy to Union A-13 S7B p.57

Preparation A-13 S7A p.57

Record keeping A-13 S7C p.57

Promotions

Application due date A-13 S4 p.53

Best qualified list A-13 S5 p.54

Career ladders A-13 S8 p.57

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

292

Conduct investigation A-13 S9A p.57

Counseling A-13 S7G p.57

Coverage by Contract A-13 S2 p.50

Effective date of A-13 S9C p.58

First consideration A-13 S1B p.50

Grievances A-13 S10 p.58

S11 p.60

Information Request A-13 S10 p.58

Leave accrual impact A-13 S6D p.56

Performance appraisal A-13 S5A1 p.54

Priority consideration A-13 S11 p.60

Priority order A-13 S2F p.52

Qualification standards A-13 S4 p.53

Records A-13 S7C p.57

Remedies A-13 S11 p.60

Roster A-13 S4 p.53

Selective placement factors A-13 S3B p.53

Vacancy announcement A-13 S3 p.52

Pseudonyms

A- 5 S17 p.11

Public Transportation Subsidy

A-53 S10 p.181

Qualification Waiver A-22 S2H1 p.91

Ranking Procedures

Award points A-13 S5C p.55

Multiple grades A-13 S5A p.54

Performance appraisal A-13 S5A1 p.54

Referral of candidates A-13 S6 p.56

Wage Grades A-13 S5A p.54

Reasonable Accommodations

Qualified employees A-27 S1 p.105

Training A-30 S12G p.117

Realignments A-15 p.63

Reassignments/Realignments

Abolished positions A-15 S4C p.65

Between PODs/commuting area A-15 S2B p.64

Competitive/non-competitive A-13 S2 p.50

Defined A-15 S1B2 p.64

Expedited dispute resolution A-15 S3 p.65

Discipline A-15 S4D p.66

Hardship A-15 S5 p.66

Involuntary A-15 S4C2 p.61

Job swaps A-15 S8 p.70

Notice A-15 S2 p.64

Outside commuting area A-15 S2C p.65

POD assignments/first year A-15 S4B p.60

Reassignment Preference Notice A-19 S5A p.73

Reestablished position A-15 S4C p.60

Voluntary relocation A-15 S6 p.62

Within a POD A-15 S2A p.58

Within commuting area A-15 S7E p.67

Rebuttals A-12 S4G p.37

Defined A-12 S2D p.36

Feedback A-12 S9 p.44

Forty-day rule A-12 S9C2 p.44

A-12

S9C3 p.45

Furnished A-12 S9A p.44

Monitored contacts A-12 S9 p.44

Negative feedback A-12 S9D p.45

Sample A-12 S4C p.40

Written response A-12 S9C1 p.44

Recruitment A- 4 Preamble p.4

Reduction in Force

Expedited bargaining A-19 S4 p.79

Defined A-19 S1B p.78

Information A-19 S2 p.78

Notice A-19 S3 p.79

Reduction-in-Grade A-39 S1 p.138

A-40 S1 p.141

Referral of Candidates

BQ list

A-13 S6E p.56

S6F p.56

Interviews A-13 S6E p.56

Leave balance A-13 S6D p.56

Reassignment eligible A-13 S6A p.56

Uniform treatment A-13 S6A p.56

S6B p.56

Release/Recall

Advance notice A-14 S2B p.61

Basis A-14 S2 p.61

Details A-14 S5 p.63

Intermittents/procedure A-14 S4 p.63

Performance points A-14 S2A5 p.61

Recall notice A-14 S2C p.61

Seasonals/term procedure A-14 S3 p.62

Separate lists A-14 S2A3 p.61

Seniority points A-14 S2A4 p.61

Skills A-14 S2D p.61

Telephone contact A-14 S2C1(c) p.61

Temporary duties A-14 S2D4 p.61

Term employees A-14 S2A7 p.61

Ties A-14 S2A8 p.61

Union notification A-14 S6 p.63

Observation Religious Leave A-23 S10 p.100

Religious compensatory time A-23 S10B p.100

Charge to annual leave A-23 S10F p.101

Eligibility A-23 S10A p.100

Notification A-23 S10C p.100

Repayment A-23 S10E p.100

Use A-23 S10D p.100

Worked A-23 S10D p100

Reopening Contact A-54 S3 p.181

Removals A-39 p.138

A-40 p.141

Repetitive Movement Injury A-27 S13B

p.109

Replacement Salary Checks A-53 S5 p.180

Reprimands A-38 p.133

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

293

Restroom Usage A-11 S19 p.35

Resignations

Clean record A- 5 S5A p.9

Involuntary A- 5 S5D p.10

Settlement agreements A- 5 S5A p.9

Union representation A- 5 S5A p.9

Withdrawals A- 5 S5B p.9

Retention standard A-12 S2P p.37

A-12 S5C p.42

Retired Stewards A- 9 S1B2 p.17

Retirement

Additional programs A-21 S1 p.89

Involuntary A-21 S2 p.90

Retirement planning A-21 S1 p.89

Withdraw A-21 S3 p.90

Rosters A-13 S4B p.54

Rotational Details A-16 S4 p.71

Rules of Conduct A-52 S5 p.179

Seasonal Employment

Ad hoc appraisal A-14 S2A6 p.61

Annual leave A-22 S2H4 p.92

A-32 S3B p.120

Defined A-22 S2A p.90

Details A-14 S5 p.63

Health benefits A-22 S2D2 p.91

A-27 S11 p.108

Other work A-22 S2H p.91

Release and recall A-14 S3 p.55

Seasons A-22 S2C p.91

Unemployment compensation A-22 S2E7 p.91

Waive minimum qualifications A-22 S2H1 p.91

Work agreements A-22 S2E p.91

Selecting Official A-13 S6F p.56

Selection

Additional positions A-13 S7E p.57

Non-selected applicants A-13 S7F

p.57

Promotion certificate A-13 S7A p.57

Rosters A-13 S7D p.57

Selective Placement Factors A-13 S3B p.53

Senior Commissioner

Representative A- 1 S3D p.3

Sexual Preference A- 5

S8 p.10

SharePoint

A-13 S10C p.58

Shifts

A-23 S11 p.101

Sick Leave

Abuse of Sick leave A-34 S4 p.126

Advanced Sick leave A-34 S6 p.127

Annual leave A-34 S5 p.127

Bereavement EX 34-1 p.254

Chronic conditions A-34 S4C p.126

Confidential medical-

information A-34 S7 p.127

Diagnosis/prognosis A-34 S4A3 p.126

Doctor’s Statement A-34 S4 p.126

Earning A-34 S1 p.125

Use A-34 S2 p.125

Smoke Free Work Environment A-27 S17 p.109

Smoking Cessation-

Space A-27 S17 p.109

3:1 Ratio A-11 S20B3 p.35

Changes A-11 S20E p.35

Out of Office Employees A-11 S20C p.35

Standard Workstations A-11 S20A p.35

Unassigned Workstations A-11 S20B p.35

Stand-by Pay A-24 S4 p.103

Statement Analysis Questionnaire A- 5 S4P p.9

Stays A-41 S15 p.150

Stewards

Assistant Chief Steward A- 9 S1A p.17

Bank time A- 9 S2D p.19

S2E p.19

Chapter president A- 9 S1 p.17

Check-in/check-out A- 9 S2P p.21

Chief Steward A- 9 S1 p.17

Conduct A- 8 S1D1 p.14

Credit hours A- 9 S5A p.22

Designation A- 9 S1 p.17

Examinations A- 9 S8C p.26

FLRA proceedings A- 9 S2C2 p.18

Internal Union business A- 9 S2F p.19

Jurisdiction A- 9 S1B6 p.18

Number A- 9 S1B1 p.17

Official time A- 9 S2B p.18

S2C p.18

Performance appraisal A-12 S4J p.40

Retired A- 9 S1B2 p.17

Roster A- 9 S1B3 p.17

Telephone access A-11 S16 p.34

Time reporting A- 9 S3 p.22

Training A- 9 S2C8 p.23

S6 p.23

Travel-Local A- 9 S7D p.26

Travel and per diem A- 9 S7A p.23

Work conflicts A- 9 S4 p.22

Suspensions

Adverse actions A-39 S2 p.139

Disciplinary actions A-38 S5 p.136

p.136

S7 p.137

Tax Audits A-36 S3 p.129

Tax Enforcement Results A-12 S2O p.37

S2R p.37

S8 p.44

TEPS

Defined A-12 S14A p.46

Efficiency criteria A-12 S18 p.47

National Ranges A-12 S20F p.48

INDEX 2022 National Agreement Internal Revenue Service and National Treasury Employees Union

294

Numerical Standards A-12 S14 p.46

Quality criteria A-12 S17 p.47

Quarterly performance-

Summaries A-12 S15 p.47

Reports A-12 S19 p.47

TEPS procedures A-12 S21 p.49

Telephone Access A-11 S13 p.34

Telework

Credit hours A-23 S5A p.95

Defined A-50 S1A p.169

S1B p.170

Eligibility A-50 S2 p.171

Emergency conditions A-50 S7 p.174

Employee responsibilities A-50 S5 p.174

Frequent criteria A-50 S2F p.171

Furniture and equipment A-50 S8 p.176

Information A-50 S9 p.176

Inspections A-50 S4D p.174

Location A-50 S1A2 p.169

Management responsibilities A-50 S4 p.173

Orientation/Training A-50 S3C p.173

Return to office A-50 S1E p.170

Recurring criteria A-50 S2H p.172

Temporary A-15 S9 p.70

Time and attendance A-50 S6 p.174

Work agreement A-50 S1D p.170

Work reviews A-50 S4C p.173

Temporary Promotions

Competitive A-13 S2A4 p.50

Higher graded duties A-16 S2 p.71

Non-competitive A-16 S5 p.71

Temporary Quarters A-29 S14 p.114

Third Party Witness A- 5 S4 p.7

Time Off Awards

Calculated A-18 S5J p.77

Charge back A-18 S5K p.77

Eligibility A-18 S5C p.77

S5D p.77

Forfeited A-18 S5H p.77

Increments A-18 S5F p.77

S5G p.77

Manager awards A-18 S5E p.77

Purpose A-18 S4A p.70

Time Reporting (Stewards) A- 9 S3 p.20

Tours of Duty

Defined A-22 S1 p.82

Intermittent employment A-22 S4 p.85

Part-time employment A-22 S3 p.84

Seasonal employment A-22 S2 p.82

Training

Administrative time A-30 S2D p.116

S5D p.117

Assessments A-30 S1B p.114

CLP A-30 S2D p.114

Competencies A-30 S2B p.114

Continuing education A-30 S8 p.116

Correspondence courses A-30 S7 p.116

Educational resources A-30 S3 p.115

Funding A-30 S1A p.114

Instructors/OJIs A-30 S6 p.116

Lack of training defense A-30 S7 p.116

On-line courses A-30 S11 p.117

Out-Service training A-30 S5 p.115

Overtime A-30 S12C p.117

Professional dues A-30 S13 p.117

Reasonable accommodations A-30 S12 p.117

Reimbursement A-30 S5 p.115

Reorganizations/restructuring A-30 S4 p.115

Results/assessments A-30 S2C p.114

Selection A-30 S6A p.116

Self-directed training A-30 S2D p.114

TAP A-30 S9 p.116

Travel A-30 S12 p.117

Transfer of Function

CTAP coverage A-49 S2C p.169

Definition A-49 S1B p.169

Notification A-49 S2 p.169

Transportation of Ill Employees A-27 S7 p.108

Travel

Actual expenses A-29 S3C p.111

Advances A-29 S2 p.111

Carpools A-29 S13 p.114

Cost comparison A-29 S3H3 p.112

Disabled employees A-29 S11 p.113

During work week A-29 S1A1 p.110

Frequent flyer miles A-29 S15 p.114

Gainsharing A-29 S16 p.114

Government vehicles A-29 S3I p.112

S10 p.113

Housing A-29 S4 p.113

Meals A-29 S3 p.111

S6 p.113

Notice A-29 S1D p.111

Overtime A-29 S1A2 p.110

A-24 S7 p.103

Parking A-29 S10 p.113

A-11 S14 p.34

Per diem A-29 S3 p.111

Return/non-work days A-29 S3H3 p.112

S5 p.113

Taxicab fares A-29 S7 p.113

Transportation Subsidy A-53 S10 p.181

Training A-30 S12 p.117

Unusual circumstances A-29 S3B p.111

Travel Gainsharing A-29 S16 p.114

Tuition Assistance Program A-30 S9 p.116

2022 National Agreement Internal Revenue Service and National Treasury Employees Union INDEX

295

Unacceptable Performance

Appeals A-40 S6 p.132

Arbitration A-40 S6 p.132

Decision A-40 S4A p.132

Definition A-40 S1A p.131

Evidence A-40 S5 p.132

Grievances A-40 S2B p.131

Improvement plan A-40 S1D1(b) p.131

S2A2 p.131

Notice A-40 S1D1(a) p.131

S2A p.131

Oral/written reply A-40 S3C p.132

Sanitized documents A-40 S7 p.133

Specifications A-40 S4A p.132

Transcripts A-40 S3D p.132

Union copies A-40 S7 p.133

Union letter A-40 S8 p.133

Undercover Investigations A- 5 S6 p.9

Unfair Labor Practices A- 9 S2C2 p.17

A-17 S4A p.67

A-41 S1C p.133

A-43 S4B1 p.145

Union Office A-11 S10 p.31

Union Rights

Budget briefings A- 8 S6 p.16

Chapters/Chapter boundaries A- 8 S1H p.15

Commitment letters A- 8 S1B p.14

S1C p.14

Contact lists A- 8 S1H p.15

Formal meetings A- 8 S1 p.13

Labor Recognition Week A- 8 S3 p.16

Last chance meetings A- 8 S1A6 p.13

Newsletters A- 8 S5 p.16

Notice/agenda formal meetings A- 8 S1A1 p.13

Orientations A- 8 S1A4 p.13

S1E p.15

S1F

p.15

Refuse to represent employees A- 8 S4 p.16

Settlement discussion A- 8 S1A7 p.13

Surveys A- 8 S8 p.16

Training classes A- 8 S1G p.15

Union video A- 8 S1E p.15

Work Plans and studies A- 8 S8C p.16

Unlawful Order A- 5 S13 p.10

Unmanageable Inventory A-25 S1 p.95

Use or Lose Leave A-32 S1B p.111

A-48 S2 p.151

Vacancy Announcements

Cancellation A-13 S3E p.53

Copies to Union A-13 S3D p.53

Content requirements A-13 S3A p.52

Extensions A-13 S3C p.53

Modification to qualifications A-13 S3F p.53

Posting A-13 S3D p.53

Selective placement factors A-13 S3B p.53

Validation ranking questions A-13

S5B p.55

Vehicle Repair

A-36 S6 p.129

VERA/VSIP

A-19 S5B p.81

Video Conferences (IVT) A-11 S21 p.36

Video Equipment A-11 S2B p.31

Video Surveillance A- 5 S14A p.10

Voice Mail A-11 S13 p.34

Voluntary Relocation Program A-15 S6 p.68

Voluntary Relocation Incentive A-19 S5E p.81

Volunteer Activities A-36 S9 p.130

Voting A-36 S2 p.128

Waiver of Overpayment

Employee A-53 S9 p.181

Union A-10 S6 p.28

Web Sites

Intranet A-11 S4A2 p.31

Intranet access to-

NTEU web site

A-11 S18 p.34

Libel/slander A-11 S4E p.32

Link to information A- 2 S3 p.4

Whistleblowing A- 4 S2 p.5

A- 5 S15 p.10

Within-Grade Increases A-17 p.72

Witnesses

Arbitration A-43 S4A3 p.156

Grievances A-41 S8A p.148

Official time A- 9 S7C p.25

Third party A- 5 S4A1 p.7

Travel A- 9 S7C p.25

Worker’s Compensation A-27 S10 p.108

Workload Management

Case grading A-25 S1C p.105

Developmental assignments A-25 S2 p.104

Group Secretaries/two groups A-25 S4 p.105

Joint committee A-25 S1C p.104

Temporary group clerks A-25 S3 p.105

Unmanageable inventory A-25 S1 p.105

Work Schedules

Definition A-22 S1 p.90

Information Sharing A-22 S5 p.93

A- 8 S8C p.16

Intermittent employment A-22 S4 p.93

Job sharing A-22 S3 p.92

Part-time employment A-22 S3 p.92

Seasonal employment A-22 S2 p.90

Document 11678 (Rev. 10-2021) Catalog Number 32781U Department of the Treasury Internal Revenue Service publish.no.irs.gov

National Treasury Employees Union

The National Treasury Employees Union (NTEU) was formed in 1938 for one purpose — to

make sure IRS employees are treated with the dignity and respect you deserve. That

remains our mission today and will continue to be our mission in the future.

Over more than 80 years, NTEU has earned a reputation on Capitol Hill, at the bargaining table

and in workplaces across the country as one of the toughest, smartest, and most persistent

unions in the country.

Here are some of the many ways NTEU is working for you:

NEGOTIATING WITH THE IRS over the issues that matter most to you, such as performance

awards programs that recognize exemplary work, telework, workplace protections, advancement

opportunities and flexible work schedule options

REPRESENTING EMPLOYEES, solving workplace problems and ensuring you are treated

fairly in accordance with the contract and law

ADVOCATING ON CAPITOL HILL

for higher pay raises, new benefits, a secure retirement and

boosts in IRS funding

EDUCATING THE PUBLIC AND THE MEDIA about the important mission of the IRS and the

work you perform

KEEPING YOU INFORMED on breaking workplace news and other important workplace matters

You have an ally and partner in NTEU.

Learn more at NTEU.ORG