The PM/C Office will provide guidance and support if needed. Statutory Authority The IRS is organized to carry out the responsibilities of the secretary of the Treasury under section 7801 of the Internal Revenue Code. An authorized position upgrade via a non-competitive promotion action occurs only when a position has been officially reclassified to a higher grade level and clearly meets the accretion of higher graded duties criteria. The FLRA has further interpreted the statutory definition of management official as "an individual who is identified with management and who, by virtue of his or her stature and level of responsibility within the agency, must have the interests of agency management as his or her primary concern in the context of a collective bargaining relationship." Business units Each business unit is responsible for ensuring that employees placed on these PDs are assigned duties commensurate with that designation. Material Changes (1) Significant changes to this IRM are listed below: Effect on Other Documents Primary duties: A natural sciences manager oversees the work of chemists, physicists and biologists. A vacant position should be abolished if it is one of several similar positions and other employees can absorb the duties, or if there has been a workload reduction equivalent to that of the vacated position. The designations will be recorded on the PD. Every effort should be made to establish a minimum of 10 subordinates for a first-level manager, where feasible. Updates or modifications to locally-established SOC ranges that are below established IRS targets must be approved by the appropriate Deputy Commissioner. The IRS allows its revenue officers ample latitude when collecting money from taxpayers. Any IRS employee may request a desk audit because of a formal classification appeal and/or grievance filed by the employee. Corrective actions result from management inquiry, desk audits, position reviews, application of new classification standards, classification appeals, grievances, or reorganizations. The curriculum for an associate in international business consists of general education and major-specific coursework. Management trainee PDs may not be used for permanent placement (competitive or non-competitive). The IRS Human Capital Officer is the executive responsible for this IRM and overall Servicewide policy for PM/C. Business unit management is responsible for initiating desk audit requests to the PM/C Office that include all pertinent information. (34) IRM 6.511.1.8.13, Designation and Use of Management Official and Confidential Positions updated to discontinue previous practice of 12 month reviews as no longer applicable. (33) IRM 6.511.1.8.12.1, Accretion of Higher-Graded Duties (Operational Guidance) was removed as this describes standard operating procedures. An incumbent-only position should be reviewed annually to verify/validate the continuing conditions which warranted the original "incumbent-only" designation. Therefore, career ladder supervisory positions are not allowed as they are in opposition to classification regulation. As such, the potential payoff resulting from a collaborative PRP process can be substantial in such areas as increased employee satisfaction and morale, improved organizational effectiveness, reduced labor costs, and expanded upward mobility opportunities, among others. Ensure that jobs are accurately classified according to OPM position classification standards and supplementing IRS classification guides by using descriptions which distinguish each position's title, series, and grade and serve as an effective aid in human capital decisions. Four primary IRS Divisions at-a-glance: Large Business and International. The HCO has a significant role to play in support of organizational change initiatives and requirements are found in IRM 1.1.4, Organizational Planning. Management should assign work equal with the grade level of the current position. Conversely, do not consider employees in "non-pay" status in determining SOC. At the IRS, we have a variety of opportunities for all kinds of professionals, paraprofessionals, and administrative workers plus seasonal jobs in many cities across the US. Use Position Classification Appeal in the subject line and include the following information: Employees name, e-mail address, and office telephone number; Name and e-mail address of the representative, if one is selected; Title of the employees assigned organizational segment; Employees current pay plan, official title, series, grade, and assigned PD number; A copy of the employees official PD, along with a signed statement from the employee and manager that the PD is accurate; A detailed explanation of why the employee believes the position is inaccurately classified; and. (20) IRM 6.511.1.8.5.1.1, Preparation and Classification of PDs (Operational Guidance) was removed as this describes standard operating procedures. (23) IRM 6.511.1.8.6, Desk Audits updated to describe purpose of a desk audit. Business units should work closely with the PM/C Office during the planning stages for optimum results. and will execute changes as necessary. Resources Job Descriptions Criminal Investigation & Law Enforcement IRS Criminal Investigation Special Agent Qualifications Special Agent Qualifications Basic Requirements All applicants must be United States citizens. The title of the position, unless OPM has established a specific official position title in the published classification standard or guide. The 2018 Standard Occupational Classification (SOC) system is a federal statistical standard used by federal agencies to classify workers into occupational categories for the purpose of collecting, calculating, or disseminating data. The specialist performing the desk audit may request work samples and other supporting written documentation, including desk audit questionnaires. USAJOBS helps the right people find the right jobs. ; and/or. These officers have authority to collect debts through means like: Sending out notices via the mail. The "Major Duties" listed in the job description included "a level of fitness necessary to effectively respond to life-threatening situations on the job," and being "willing and able to. In those instances where a position is upgraded, the PM/C Office will issue a memorandum to the impacted business unit along with appropriate implementing instructions. ), and the reasons these alternatives were rejected. The PM/C Office will validate the establishment of such a position according to sound position management and classification principles and regulatory guidelines. This includes beginning application of new standard(s) to all covered positions within one to three months from the official release date and completing within twelve (12) months from the official release date. A position classification appeal is a formal written request initiated by any IRS employee asserting an inaccuracy in the title, series, grade, and/or pay plan of the position to which the employee is officially assigned. If the finding results in no proposed change to the grade of the position, but a proposed change only in the title and/or series, management must: Initiate the appropriate action to update the PD accordingly; Assign the employee(s) to a proper PD that already exists; or. You'll leverage the latest in computers, telecommunications and data management systems. (10) IRM 6.511.1.6.4.11, Impact of the Person on the Job (Incumbent-Only Position) updated to remove reference to Embedded HR Office as this is not a requirement. Once again, it revived the office of Commissioner of Internal Revenue. Ensure that the PD is associated with the correct performance plan (e.g., critical job elements, responsibilities and commitments) when issued to an employee. When an employee questions the accuracy of a PD, the manager should first review the matter; An assignment or detail outside the scope of the normally performed duties outlined in the PD; The accuracy, consistency, or use of any supplemental classification guides issued by the Service; or. General principles that can be used as guideposts when making position management decisions are identified in the following: Organizational changes should improve the effectiveness and/or efficiency of an organization. There is no mechanism to legitimately document lead positions as "trainee" or "developmental." The representative may be present at a desk audit or meeting to discuss the appeal but may not participate in or contribute to the audit. Long-range benefits may, in some instances, override considerations of immediate costs. The procedures are written specifically for revenue officers (ROs). Reconfiguring position structures to achieve cost-effective operations. An employee may be detailed to unclassified duties but not officially assigned to unclassified duties. The personnel action must be effective no later than the beginning of the fourth pay period following the date of the decision to change the position to the lower grade, except when a later date is specifically provided in the decision. The establishment of a position based on the concept of "impact of the person on the job" does not replace the responsibility to classify the positions additional duties and qualifications by reference to appropriate classification standards and guidelines. Determining the ability of the current staff to perform current/projected work, given the staffs current size and skill (grade) levels. (7) IRM 6.511.1.6.4.4, Organization of Duties and Responsibilities into Positions and Organizational Entities updated to prevent excessive management layering. Workload studies will serve as a basis for reviewing a proposed increase to the FWL of a position. The Treasury Departments Human Resources Issuance System (HRIS) Transmittal Number 18-002, requires all Treasury Department bureaus, offices, and organizations to establish and conduct a program which periodically reviews position classification and position management. Internal Revenue Service Applying for an IRS Job Online General Information Applying for an IRS job online is fast and easy with USAJOBS and CareerConnector! Employee Representative (29) IRM 6.511.1.8.9, Position Classification Appeals updated to clarify OPM rendered decisions are binding on the agency and the Associate Director, PM/C adjudicates all IRS appeals. Management Official is defined as "an individual employed by an agency in a position the duties and responsibilities of which require or authorize the individual to formulate, determine, or influence the policies of the agency." (22) IRM 6.511.1.8.5.2.1, Evaluation Statements (Operational Guidance) was removed as this describes standard operating procedures. There are more than 2,000 sworn special agents in the division. (28) IRM 6.511.8.8.1, Draft and New Position Classification Standards (Operating Guidance) was removed as this describes standard operating procedures. The HCO, Talent Acquisition, PM/C Office is responsible for administering the PM/C program by: Developing and coordinating the Services PM/C program; Developing and providing PM/C plans and program goals; Developing and issuing PM/C operational and policy guidance/instructions; Conducting regular reviews of positions/organizations according to statutory and regulatory guidance to ensure sound position management principles and classification law are upheld; Developing classification guides and classifying/issuing PDs; Regularly reviewing active PDs that are five (5) years old (and older) for possible modification and/or necessary action; Maintaining IRS repository of all PDs and associated files; Maintaining master record data in applicable personnel systems and executing changes as necessary; Reviewing/applying draft and new OPM position classification standards and guidance to all covered positions; Serving as the agency position classification appeals office; and. Initiation of a non-competitive promotion action based on higher-graded duties may occur only when all of the following criteria are met: The position is encumbered, and the affected employee gradually assumed and performed higher-graded work at least 25 percent of the time for a minimum period of six (6) consecutive months; The PM/C Office performed a desk audit which documents the performance of higher-graded work by the employee; The proposed promotion is to a new position which replaces the former position, and which does not fall within the criteria outlined below under Exclusions (6.511.1.8.12(2); The proposed upgrade is in conformance with provisions of the National Agreement between IRS and NTEU, the IRM, and all other applicable statutes, rules, and regulations; The impacted employee(s) meet(s) all qualification and time-in-grade requirements; The proposed upgrade will not have an adverse impact on any other encumbered position; and. Overall adherence to proper position management principles and classification law. (18) IRM 6.511.1.8.5, PDs updated to add requirement of PD reviews at least every five (5) years and removed PD Digest link. Positions classified based on unique criteria/circumstances will include a more comprehensive explanation (i.e., mixed grade/series positions, positions with no published standards, positions subject to desk audits, 01 series such as 201, 301, incumbent only, controversial or precedent setting positions, etc.). Higher-graded work should reside in the fewest number of positions needed to carry out the work of the organization, and not spread out to support higher grades for more employees. No, it is not easy. Its agents have played a role in exposing accounting scandals including those at WorldCom and Enron . Position classification recognizes/acknowledges the duties, responsibilities, and qualifications inherent within a position, and not those of an individual. Issuing mandatory summons to appear at . For example, additional higher-grade employees should not be assigned to a group supervisor merely to permit the upgrading of the group supervisors position. (25) IRM 6.511.1.8.7, Position Review Program (PRP) updated to add the various reviews used to meet PRP requirements. Major Duties Adhere to the highest standards of conduct, especially in maintaining honesty and integrity. Definitions set according to the 2019 National Agreement, Article 1, Section 3. The IRS Human Capital Officer has responsibility for: Developing and issuing general guidelines and reporting requirements to ensure attainment of the objectives of the PRP. An amendment documents the revision in duties but does not require a complete re-writing of the original PD. The PM/C Office will make the final classification determination for the IRS. The incumbent of any one position could move to any other position without undue interruption. In this vein, the program is not intended as a "policing" process. More Information, Including Links to O*NET Learn more about tax examiners and collectors, and revenue agents by visiting additional resources, including O*NET, a source on key characteristics of workers and . The position classification system is vital to the structure and administration of employee compensation. IRS Revenue Officer Duties. Specific PRP objectives may include: Enhancing managements awareness of the importance of the accuracy of PDs, ensuring the existence of a current, adequate, and accurate PD for each employee; Ensuring managerial accountability for accuracy in assigning work commensurate with assigned PDs; Periodic management monitoring of the match between workload and grade structure, and redesigning positions accordingly; Establishing bridge positions for career progression purposes; Maintaining the consistency of position classifications with appropriate standards; Identifying problem areas or positions requiring classification action; Increasing the understanding of managers and employees of the principles, uses, and objectives of position management and position classification; Reviewing incumbent-only positions with the objective of ensuring their continued accuracy; and. Under the Biden administration, the IRS is hiring 87,000 new enforcement agents to "come after" and audit middle-class Americans. The U.S. Department of the Treasury's mission is to maintain a strong economy and create economic and job opportunities by promoting the conditions that enable economic growth and stability at home and abroad, strengthen national security by combating threats and protecting the integrity of the financial system, and manage the U.S. Government's . When a position is vacated, the appropriate line official should review it to see if the position can be eliminated or the work modified and assigned to another existing position. Should changes to positions occur based on application of a new standard (i.e., title, series, or grade), the PM/C Office will work closely with impacted business units to explore options/alternatives before final action is taken. The organization requires considerable program and managerial planning, coordination, and direction of numerous subordinate organizational entities, production control, and considerable follow-up work. To accomplish effective analysis and ensure that PDs are current, specific, and accurate. Prepare and file your federal income taxes online for free. Corporate oversight over the number of high graded positions (i.e., GS-14 and GS-15). The manager is significantly involved in labor-management relations. Desk audits are not to be used as a promotional tool and the following does not constitute a request for a desk audit: Desk audit requests must be in writing and include, at a minimum, the following information: PD number, title, series, grade, and pay plan; Organizational location of the assigned unit of the affected employee(s); Name, title, and telephone number of the immediate manager(s) of the subject position(s); Reason(s) for the request, e.g., how the work and/or organization have changed, part of an Equal Employment Opportunity (EEO) grievance, accretion of higher-graded duties, etc. There is no further review within the Department of Treasury. For example, an SOC range for a first-level manager may be shown as 10 15. (15) IRM 6.511.1.8.3.1, Workload Studies (Operational Guidance) removed as this describes standard operating procedures. (19) IRM 6.511.1.8.5.1, Responsibilities for the Preparation and Classification of PDs updated requirement for business units to coordinate with PM/C the use of PDs not classified for their organization and identify PM/Cs responsibility for determining all data elements associated with the position. (2) IRM 6.511.1, Program Scope and Objectives added per mandatory requirement by the Office of Servicewide Policy, Directives and Electronic Research (SPDER). Additionally, the representative cannot have management or classification authority over the position. This authority pertains to all GS and associated supervisory paybanded positions and all FWS positions covered by this IRM. (26) IRM 6.511.1.8.7.1, Position Review Program (Operational Guidance) was removed as this describes standard operating procedures. The U.S. government has collected $ 2.99 trillion in fiscal year 2023. As an Internal Revenue Agent, you'll be a proactive decision-maker, working with customers, businesses, CFOs, CEOs and the legal and financial communities. A desk audit is an interview process conducted on site or by phone (and may be supplemented by written documentation) to gather information necessary to validate the accuracy of a PD, including title, series, grade, and pay plan. Statements of Difference are no longer used or authorized within the IRS. William M. Paul, Principal Deputy Chief Counsel As such, the impact of the person on the job is reflected in the classification when the performance of a particular individual actually makes the job materially different from what it otherwise would be, i.e., a higher-graded position. Maintain physical readiness to "effectively respond to life-threatening situations on the job." Carry a gun and "be willing to use deadly force, if necessary. The IRS Criminal Investigation Division completed nearly 2,8000 investigations in fiscal 2021. A confidential employee routinely maintains files containing confidential employee/labor relations material, has advance notice of personnel actions, has access to management recommendations on contract negotiations, attends regularly-scheduled management meetings on labor relations problems and grievance responses, and answers unfair labor practice (ULP) charges. The person is a KEY PLAYER and actively participates in the decision-making process to commit the agency to a specific course of action (i.e., establishing policy). This section describes the Position Management Program objectives, responsibilities, and principles. At the very least, a workload study must involve: Determining the staff years (or FTEs) of work to be accomplished and the skill (grade) levels required; and. The overall objective of the PRP is to assess and provide recommendations relative to position classification and related position management issues within an organizational entity. The definition of a confidential employee is defined as "an employee who acts in a confidential capacity with respect to an individual who formulates or effectuates management policies in the field of labor-management relations." (40) Exhibit 6.511.1-1, Servicewide SOC Organizational Definitions was added and includes updated SOC targets and organization definitions. To find the OPM office that serves your area, visit the OPM website at: http://www.opm.gov/classapp/index.asp . An employee is not confidential if he/she accesses information of a non-labor relations nature, e.g., maintaining files containing taxpayer returns, handling communications regarding work regularly assigned to the area, screening mail for a manager who does not effectuate management policies in the field of labor-management relations, operating equipment by which personnel data is extracted, or attending only those meetings where bargaining unit employees are in attendance. Manage teams of cooperating agents from areas such as international taxation, employment tax, and economists when conducting tax audits. Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224. PM/C Office will conduct desk audits on work that is currently being performed on a permanent and on-going basis. Many posts in recent days shared a screenshot that features the IRS logo and the text, "Major Duties." The listed duties on the image include being able to "carry a firearm and be willing to use deadly force, if necessary." Social media users claimed that the image was a job ad for thousands of new IRS employees that will be hired as a . Differences in pay are in proportion to substantial differences in difficulty, responsibility, and the knowledge and skills required to perform the work. Collateral duty assignments are official duties and responsibilities assigned to an employee in addition to the primary duties of the position the employee occupies. Management is responsible for initiating and completing Collateral Duty statements. An effective SOC entails, to the extent possible, assigning the maximum number of individuals to the fewest number of managers while ensuring achievement of organizational goals and program objectives. Making phone calls to delinquent taxpayers. (8) IRM 6.511.1.6.4.5, Assignment of Higher-Graded Work updated to reduce/prevent claims of higher graded duties, misuse of PDs and coordination with PM/C on PD modifications. Changes in the nature of assignments must be coordinated with the PM/C Office to determine if PD modifications are needed, a new PD should be developed or other actions are required. Position management is reflected in the way management elects to formulate jobs and structure organizational entities. Section 1. If an employee appeals first to the IRS and the decision is unfavorable, he/she can still appeal to the OPM. Audience: The policies contained in this IRM apply to all IRS business units and functions. These examples do not extend to issues about labor relations policies. (11) IRM 6.511.1.7.3, Delegation of Authority updated to add new delegation order. Creating a developmental or "trainee" senior position is a contradiction in terms, as well as in performance expectations and sound position classification. The PM/C Office will review proposals and provide advisory and consultative services in areas such as: Organizational and position design and grade structures; SOC and related position management issues; Appropriate use of PDs, including modifications or development of new PDs; Performing workload studies will determine the adequacy of an organizations staffing given past, current, and projected workloads. During the official program, management trainee PDs can be used for temporary promotion/detail assignments. Position management is the assignment of work to positions within an existing or planned organization in a manner that will best achieve mission goals, efficiency of operations, and effective employee utilization within approved resource levels, while also promoting employee development. You can then describe the specific tasks related to each major duty. Work should be clearly defined so that lower graded duties are not performed by higher graded positions. Levels of supervision and review should also be limited to a minimum. Position classification is the application of governmentwide job standards and classification principles to positions in order to establish the proper pay plan, title, series, and grade (all of which contribute to a positions rate of pay) by dealing with duties, responsibilities, and work assigned by management in an organization structure established by management. National average salary: $137,900 per year. Direct-report Any individual, whether managerial or non-managerial, under the direct supervision of a specific manager, regardless of managerial level. "Major Duties" of the special agent include: "Carry a firearm and be willing to use deadly force, if necessary." Other duties include: "Maintain a level of fitness necessary to effectively respond to life-threatening situations on the job." This provides lower-graded employees the opportunity to prove they can perform work at the higher level. IRS appeals must be filed with the Associate Director, PM/C Office. Any other information about the position that will aid in the decision process. The manager would need to have significant workload in: Advising upper management on or developing negotiation positions concerning proposals; Preparing arbitration cases for hearing; and. (5) IRM 6.511.1.6.4.1, Organizational Changes updated to add six (6) month requirement between changes to allow for change management tolerance and time to analyze implemented changes.
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