Unlike loans, hardship distributions are not repaid to the plan. Therefore, a distribution for difficult living conditions permanently reduces the employee's account balance within the framework of the. In addition, they may be subject to an additional tax on early distributions of elective contributions. Therefore, an economic hardship distribution permanently reduces the employee's account balance under the plan.
An official website of the United States Government Kirsten Witter, Chief of Ethics, Government General Law (General Legal Services) This section provides information on labor issues, including application and selection procedures, Bar Association requirements, background investigations, employee details, voluntary separations, the priority placement program, job classification, reassignments, flexibility, performance evaluation, and related policies with hiring, relocation and retention bonuses. This subsection includes information about the Senior Executive Service (SES), Executive Resource Boards (ERB), Performance Review Board (PRB), and SES sabbatical years. It provides guidance regarding the composition of each board and its duties and responsibilities. Within the Office of the Chief Counsel, competitive staffing for GS-15 and SES positions is managed through Executive Resource Boards (ERBs).
These boards, comprised of management officers, are responsible for reviewing candidates for these positions and making selection recommendations to the Chief Legal Counsel. For GS-15 level positions, the Chief Counsel is the selection officer. SES selections must be approved by the General Counsel. There are two main types of boards, national and local, each of which has its own membership requirements, as described in the following subsections.
The national boards hold SES posts and the GS-15 area counselor positions. Local boards hold GS-15 seats, except GS-15 area attorney positions. The policy of the Office of the Chief Counsel is to hire and maintain a diverse workforce that is comprised of individuals with different racial, gender, religious, cultural, and educational backgrounds, work experiences, and perspectives. We will strive to recognize this policy in our ERB activities.
The deputy principal attorney (operations) or the deputy principal attorney (technical), who acts as president The associate principal attorney (finance and management) (F&M) The division attorney or associate principal attorney of the affected organization (i.e.,. The associate principal counsel (F&M) will be responsible for monitoring these tasks and for making recommendations to the deputy principal attorney (operations or technical) of the members of the board of directors, when appropriate. A three-member quorum must participate, in person or by teleconference, in all deliberations and decisions of the board, unless the president of the board authorizes an exception to promote the efficiency of the Office of the Chief Legal Counsel. This exception will normally be authorized only in very rare circumstances where the unavailability of a board member cannot be reasonably anticipated and the rescheduling would unduly inconvenience the applicants in question or would not be practical for any other reason.
An example could be a situation where a board member is unexpectedly absent due to illness on the day that candidate interviews were scheduled. The composition of the gasket described above is intended to serve as a guide. However, in all cases, the Board of Directors must have at least one person outside the affected organization. The division attorney or associate principal attorney of the affected organization (that is,.
The board president is responsible for identifying the board members who will act as members. If necessary, you can get help identifying groups of SES and GS-15 managers that are eligible to participate by contacting the ERB staff at the Associate Principal Advisor office (F&M). An example of such an exception could be a situation where a board member is unexpectedly absent due to illness on the day the candidate interviews were scheduled. However, in all cases, the Board must include a person outside the affected organization.
You don't need a memorandum of interest that emphasizes qualifications that are especially relevant to the position. ECQ statements are not needed from those who are already certified as SES members or candidates by the Office of Personnel Management (OPM). Initially, the staff of the Associate Principal Counsel's office will evaluate applications to determine minimum qualification requirements (F&M). Applications from candidates who are considered eligible for the position will then be submitted to the Board to determine which candidates are best qualified for the position.
For a position of chief counsel of a bargaining unit (BU), the board uses the GS-15 Bargaining Unit score sheet provided by the ERB and, in accordance with the collective bargaining agreement of the EU's chief counsel, notes the four best rated. In the unusual event that a BU principal counsel vacancy is announced in an area of consideration beyond the Office of the Chief Counsel, the ERB will provide instructions on how to give first consideration to principal counsel applicants in accordance with the collective bargaining agreement between the lead counsel and the EU. After considering the qualifications of the candidates (including interviews, if conducted), the president of the board will prepare a memorandum of recommendation for selection on behalf of the board to submit to the lead counsel (and to the general counsel for SES positions). This memorandum will document the Board's decisions regarding which candidates were determined to be the best qualified, in order of ranking whenever possible, and their relative qualifications for the position, including dissenting opinions.
In addition, all SES selections must be reviewed and approved by the General Counsel. New appointments to the SES must also be certified by the OPM. The PRB provides services to all components of the Office of the Chief Counsel and is responsible for the review of all attorneys, SES executives, except deputy principal advisors (technical or operational), who are reviewed by a second board composed of the Deputy General Counsel and two other SES, IRS or Treasury executives appointed by the Chief Counsel. Two other IRS SES attorneys or executives appointed by the president of the PRB participate with the principal attorney, the associate principal attorney (F&M), and other oversight officials in establishing personnel needs and assignments Issuing national guidelines and instructions on hiring plans, methods, reports, and procedures Conducting hiring conferences and seminars Directing, coordinating, and reviewing hiring programs and campaigns to determine progress and advise the lead attorney, counselor principal associate (F&M) and other supervisory officers, as appropriate, on problem solving Serve as a recognized central point of contact for law students in the submission of necessary employment applications Provide recruitment literature and other information related to law schools in their areas Schedule interviews at law schools or field attorney offices for applicants after having reviewed their applications Prepare reports of all of the interviews of the Office and keep Human Resources currently informed in this regard Meet with law school officials, faculty members, and placement officers at the appropriate time to maintain good relations and communications with law schools Arrange for the attorneys of the Office to speak at law schools in the geographical area in order to explain programs, objectives, operations, hiring needs, etc.
For law schools located in areas other than the metropolitan area where the GLS area office is located, these visits should normally only take place when the General Legal Services attorney is in that area on a trip related to the case. In the spring or fall of each year, the Office should visit law schools and talk to students to familiarize them with the work of the Office and employment opportunities. This program aims to maximize students' knowledge about the Office and to provide them with useful information so that they can consider applying for employment under the Honors Program. The representative of the Office at these meetings must be an attorney or supervisor who has a thorough understanding of the organization of the Chief Counsel.
Applicants should be informed that Human Resources should receive a complete application package to help facilitate formal interviews on campus or in the office. Interviewers are expected to have accurate information about the nature of the positions available and about the additional benefits, promotion opportunities, educational and experience requirements of the positions, and how selections are made for appointments. Because of the importance of the interview process, only GS-14 attorneys or higher should conduct interviews. The interview is the only method by which the Office can judge applicants outside of their paper qualifications.
The lead attorney request form is designed to obtain much of the information that interviewers in the past have had to spend valuable time interviewing. Therefore, the interviewer should be free to learn more about the applicant and to answer any questions the applicant may have. Applicants interested in working in General Legal Services (GLS) should be interviewed by GLS attorneys whenever possible. Applicants will be subject to a second interview if the initial interviewer has determined that they are acceptable for employment.
Generally, an offer of employment will not be made in any of the programs unless the applicant has been interviewed by two officers of the Office. In such a case, the initial interviewer will ensure that a second interviewer is immediately available to speak with the applicant to avoid the need for a second office visit. The second interviewer must have a GS-15 level or higher, if the first interviewer has a GS-14 grade or lower. There should be no less than one GS-15 interviewer.
Each interviewer will complete a separate 12990 form, Interview Data. Interviewers should immediately return the interview fact sheets along with the original application package to Human Resources when requested. Interviewers should review the application package to ensure that it is properly completed. Interviewers should know that, in accordance with the Privacy Act, the first time information is requested from the individual, either orally (i.e.,.
Interviews should not take place until the applicant has completed an application form containing the printed Notice. Criteria and eligibility for the three-year commitment rule for honors, regular, and summer programs. Generally, the lawyer requires a three-year work commitment, although there are provisions for two-year commitments. The interviewer must explain to applicants that if they left the Office in violation of their commitment of two or three years without being released, normally the Office would not consider returning to work and that the breach of the commitment will be indicated in any letter sent to potential employers and others regarding the individual's work history.
The Office of the Chief Counsel does a substantial amount of legal work that does not involve substantive tax law. Criminal tax work involves general, substantive, and procedural criminal law. General Legal Services attorneys handle legal cases and issues related to employment law, government contracts, liability law, and administrative law. Disclosure litigation involves, among other things, issues that arise under the Freedom of Information Act and the Privacy Act, and problems arising from discovery requests under judicial procedural rules.
Applicants who profess an interest only in substantive tax work should be urged to indicate this in their applications; interviewers should also consider this in their evaluations. Likewise, applicants who are only interested in other areas of the Chief Advisor's work should specify it. Of course, applicants are not required to list any particular job preferences and will receive no less consideration for appointment if they do not indicate a specific division or function in which they are interested. Applicants to this program must be third-year law students who have graduated from a law school accredited by the United States Bar Association and who will be taking a bar exam soon after graduating.
Applicants can receive a full-time appointment before graduating and taking up law school. Generally, applicants will not report to work until after they have taken the bar exam. The lawyer may consider allowing the applicant to report for duty before taking the bar exam; however, this practice is not strongly recommended. Any applicant who presents himself for service prior to admission to the bar will receive an appointment as legal secretary.
Once the proof of admission to the bar association is submitted, the legal secretary is automatically appointed as an attorney. Applications for employment under this program will be accepted throughout the year. Applicants will be informed of their selection or non-selection in writing. GS-9 — Candidates must have the first professional law degree (LL, B).
Or J, D. Degree plus work or activities of a higher law student in accordance with General Council Directive No. The period of employment will generally be during the months of June, July and August and will not exceed 89 days. However, if necessary, a shorter summer appointment can be arranged, or one that starts earlier or later.
Interns can be assigned to any attorney's office. To provide outstanding law students with an opportunity to gain practical legal experience in the Office. To give the Office an opportunity to assess the student's potential for permanent employment, appointments under this program are made at the GS-7 level for first-year students and at the GS-9 level for second-year students. Applicants will be notified of their selection or non-selection in writing.
Because of the greater emphasis on the Summer Legal Clerk Program for hiring purposes, the supervisor must complete form 9163, Evaluation of Summer Interns, as soon as the legal secretary leaves. This is a critical and detailed evaluation of the legal secretary's performance, which includes a recommendation for or against hiring for permanent employment. The evaluation must be sent to Human Resources within one week of the legal secretary's departure. Legal Clerks will be asked to evaluate the Summer Legal Clerk Program.
Supervisors must notify legal secretaries that they must send their evaluations of the Summer Legal Clerk Program, including any suggestions about the program, to Human Resources before they leave the Office. Summer legal secretaries who are interested in being considered for permanent employment with the Office should, upon completion of their summer employment, send an updated lead attorney application package to Human Resources. The Office of the Chief Counsel authorizes the use of the Volunteer Intern Program for Law Students to provide opportunities for students to familiarize themselves with the Office and, at the same time, gain practical work experience, encourage the exchange of ideas between the Office and law schools about career options, and expand hiring sources by allowing first-hand observation of potential employees. The use of such student volunteering services should be planned to avoid conflicts with the summer intern program.
In addition, no indication should be given to student volunteers that they will receive a special preference to work as summer interns. Law students selected to volunteer in this program are prohibited from simultaneously working abroad, which could create a conflict of interest or give the appearance of a conflict of interest. The Human Resources Division is appointed as the program coordinator and is responsible for issuing internal instructions and serving as a point of contact with law schools. Every effort will be made to inform students of employment opportunities.
Volunteer law students in internship may have access to statements and information about returns to the same extent that lawyers or tax law specialists have access to such material. Student supervisors are required to inform students of their responsibility to maintain the confidentiality of the tax information they obtain in the course of their service. Interns may not disclose any statement or information about returns obtained in any way, except as authorized by IRC § 6103 (h) (, (k) (and (l) (. This program will be reviewed periodically to assess its legal and regulatory compliance and its effectiveness in achieving the goals and objectives of the Office of the Chief Counsel in this area.
This program is available to any law school accredited by the United States Bar Association that has agreed to execute an agreement similar to form 13702, Voluntary Intern Program Agreement for Law Students. Agreements with schools and students will be executed by Human Resources for all interns located in Washington, DC; agreements for local offices will be executed by the designated field attorney. In general, this agreement will require students to work a minimum of 12 hours per week in increments of at least 4 hours per day, for a total minimum of 150 hours per period. A period is a school's normal evaluation period.
Students will be eligible to participate if they are enrolled in the second semester of their second year of law school, are third-year law students, or are graduate law students. In general, students must have successfully completed a federal tax course to qualify. Those interested in General Legal Services work must have completed some relevant courses, such as government contracts or labor law. The Office will ensure that students perform tasks related to education.
While no office is required to participate in the program, generally more than one student will not be accepted to a branch or group. This is to improve effective use and supervision by students. In general, students in this program will not work in the same office where an intern works under the summer program. Students will be evaluated based on the work done and their employment potential.
A copy of Form 9163 will be sent to Human Resources. Only the part of the evaluation related to the work done will be sent to the law school. Form 13702, Volunteer Intern Program Agreement for Law Students. The instructions that accompany these forms should recommend that students complete them and return them to Human Resources at least 10 days before the expected reporting date.
Each area will prepare an SF 52 with the student's work schedule (days and hours per week) along with a shipping address. Students who are not law and law students can apply to the student volunteering program. Under this program, students will perform a variety of tasks for the office. These roles are not necessarily comparable to those assigned to a volunteer law student intern.
Students will not receive compensation for services provided, nor will they be required to enroll in an accredited course along with their volunteer service. Students can participate if they are enrolled in any college or university. According to ABA guidelines, first-year law students participating in this program should not work more than twenty hours a week during the school year. Students selected to volunteer in this program are prohibited from simultaneously working abroad, which could cause a conflict of interest or give the appearance of a conflict of interest.
The Human Resources Division is appointed as the program coordinator. Student Volunteer Recognition Statement Volunteer students may have access to statements and information about returns to the same extent that attorneys or tax law specialists have access to such material. Students may not disclose any statement or information about returns obtained in any way, except as authorized by IRC § 6103 (h) (, (k) (and (l) (. This subsection sets out the policy regarding the requirements and examinations for bar membership, bar association activities, and admission to the U.S.
UU. Admission to the bar association is a condition of working as a lawyer in the Office of the Chief Counsel. If they have not yet been admitted at the time of employment, all attorneys hired by the Office must be admitted to the bar association of the highest court in a state, territory, the District of Columbia, or the Commonwealth of Puerto Rico within 14 months of employment. Lawyers will be responsible for the cost of bar review courses, bar admission rates, and continuing legal education fees or expenses incurred to maintain bar association membership.
Payment of training costs for which the lawyer is selected will not be denied due to the needs of the Office simply because the training also meets the state's continuing legal education requirements. Lawyers are encouraged to participate in the activities of the bar as officers or members, specifically in the work of the Taxation Section of the United States Bar Association and in similar activities of state and local bar associations. In the course of these activities and as members of those organizations, lawyers are free to express their opinions as individuals and vote on recommendations in accordance with their own judgment and conscience, recognizing, however, that they may be considered representatives of the Department of the Treasury. When serving as chair of a committee or subcommittee, the positions adopted become matters in the public domain and the president assumes the obligation to express the committee's opinion.
Consequently, before accepting such a position, attorneys should consider whether the committee's jurisdiction or its intended activities might require the adoption of a position on tax law or the administration of tax laws. In general, lawyers must refuse a position on a committee or subcommittee, which would involve taking positions on the issues described above, in order to avoid any misunderstanding or conflict with the official positions of the Office of the Chief Counsel. However, this should in no way be construed to prevent attorneys from participating as committee members. If an employee has not yet been admitted to the bar, administrative leave will be approved to sit for a bar exam and for an admission ceremony to the local bar association when workload considerations permit.
Lawyers can obtain administrative leave to attend bar association meetings, when the workload allows. In general, such administrative leave may not exceed two days for a single meeting, nor five days during the period of a calendar year. All field attorneys (except those assigned to GLS) and all other attorneys who wish to be admitted to practice before the Tax Court must obtain an application for admission to practice and a professional oath at the Admissions Office. The oath (signed and notarized), along with the completed application, the required certificate, and a check to cover the fee (payable to the Secretary, USA).
Supreme Court), the lawyer must mail it to the Supreme Court's Admissions Office. Lawyers who want the lead attorney to execute the motion for admission to the Supreme Court can send the oath of admission, signed and notarized, to Human Resources. The executed motion for admission will be returned to the lawyer for proper submission to the Supreme Court. Lawyers who choose to be admitted to public hearing must return the application and the required certificate to the Office of Admissions of the Supreme Court.
Upon receipt, the Admissions Office will provide instructions for admission to public hearing. The Office of the Chief Counsel's policy is generally not to re-hire an attorney who has breached a commitment to remain in employment and to note the breach of that commitment in any reference letter sent by the Office to potential employers or others. The lawyer wishes to transfer to another position within the federal government for a minimum period at least equivalent to the balance of the commitment. The Office of the Chief Counsel has established a 52-week requirement in the grade before an attorney can be promoted to the next higher grade.
Meeting the time requirements in the degree, by itself, does not entitle an attorney to be promoted to the next grade. In addition, there must be a clear demonstration that the lawyer has successfully performed at the current grade level and has the ability to perform at the next higher level. However, managers must be able to explain (and document, if necessary) decisions not to promote. Legal secretaries hired at the GS-11 level will not be eligible for promotion as legal secretaries to the GS-12 level and must have been admitted to practice before the appropriate court before promotion to an attorney position is considered.
By calculating the experience of an attorney for the purpose of tenure in the degree, comparable legal experience gained in other federal agencies can be credited. Promotion based on such experience is considered a regular promotion and does not require any justification beyond the normal promotion. Help plan, direct, and oversee branch operations. Assign work to branch staff and review the labor product to the extent authorized by the head of the branch.
All Deputy Branch Manager and Deputy Branch Manager positions shall be established and filled only at the GS-14 level. The principal associate attorney of the affected organization will appoint a panel to review and consider applications from qualified candidates. This review panel will be responsible for identifying highly qualified candidates, conducting interviews (if applicable), and making a selection recommendation to the associate principal attorney. As we hire an increasing number of paralegals, we want to ensure that there is uniformity and consistency in the hiring of those individuals in the offices of the associate principal attorney and the division's attorney.
Normally, the full employment level of a paralegal position will be in the GS-11, although a small number of unique positions may be lower qualified, depending on the roles and responsibilities assigned to the position. Vacancy announcements will indicate the promotion potential of the particular position being filled. Exceptions to this policy require the approval of the associate principal attorney (F&M). The hiring officer must prepare a memorandum for the associate principal attorney (F&M) explaining the reason for your request to hire an attorney or law school graduate for a paralegal position.
The Office of the Chief Counsel has developed a series of position descriptions (PDs) that cover the various roles and responsibilities that paralegals can perform, but modifications can and should be made to suit particular circumstances. While the job descriptions list the specific roles paralegals can perform, there are a number of ethical considerations that must be considered regarding paralegal work. Some general rules are set out here for guidance, followed by additional specific rules related to tax litigation and general litigation activities. Legal work can be delegated to paralegals provided that an attorney responsible for overseeing the paralegal maintains a direct relationship with the client and supervises the paralegal in the performance of the delegated work.
A paralegal can sign the correspondence as long as the recipient is not deceived into thinking that the sender is a lawyer. Paralegals can prepare legal documents under the direction and supervision of attorneys. Paralegals can negotiate agreements, but it is considered improper to delegate the agreement to the final paralegal authority without obtaining the approval of an attorney. See ABA Informal Opinion 523 (196).
Paralegals assigned to S cases can contact taxpayers and hold conferences, as long as taxpayers are not fooled by improper suggestions that a paralegal is an attorney. Paralegals can prepare factual stipulations in trial memos, provided that these documents are reviewed by attorneys in the division's attorney's office. Paralegals can participate in settlement negotiations, prepare calculations and decision documents, and submit them to the taxpayer for signature, provided that these activities are supervised and that the terms of the agreement are approved by authorized attorneys. Paralegals can prepare answers in ordinary Tax Court cases, as long as the attorney assigned to the case signs the response.
It is ethically wrong to delegate to paralegals the authority to conclude the resolution of any Tax Court case and prepare settlement documents without the approval of an attorney. A paralegal can review routine subpoena enforcement requests and prepare the litigation letter addressed to the Department of Justice for signature by a lawyer, provided that the paralegal's work is actually reviewed and that the attorney's firm is not pro forma. A paralegal may initially review the legal sufficiency of an entry order request, provided that the paralegal's work is reviewed by an attorney. Current IRS employees who apply for employment through an external advertisement (e.g.
Ex. This policy is mandatory for all individuals entering the service, including current IRS employees who apply for employment through an external advertisement (e.g. Managers are responsible for organizing the investigator's access to facilities, adjusting the employee's functions to allow time for the interview, and organizing any source interviews with other employees. Eligible for a position of public trust or to check databases maintained by other agencies Use of illegal drugs and alcohol Negative participation in law enforcement Existing reductions that result in expulsions entitle employees only to coverage under the Department of the Treasury Reemployment Priority List.
Reclassification of your position to a lower grade An A-76 that stays out of your position Reject an offer to move with the position to a place outside the transfer area You are placed in a position whose qualification is equal to or higher than the qualification retained Choose in writing to void the benefits of retention of qualifications. Otherwise, you lose eligibility for the retention of qualifications and salaries. The offer must be in writing and must include an official description of the position offered. The position offered must be in the same area as transportation In the case of an employee eligible to retain the degree, the offer must be for a position whose qualification is equal to or greater than the qualification retained.
In the case of an employee eligible for wage withholding, the offer must be for a position whose base wage rate is equal to or greater than the employee's withheld pay. Accepting a position at an intermediate grade will not end the employee's eligibility to continue in the program, unless the position is one on an established career ladder with a full performance level equal to the grade of the position from which he demoted. Program employees will receive compensation for professional vacancies for which they are qualified and that have a full level of performance up to the same grade or intermediate as the one in which they descended. Placement within the career ladder will be at the highest grade level for which the employee meets the qualification requirements.
Whenever an appropriate vacancy is identified, employees will be considered first in the Priority Placement Program before other employees are considered. This procedure will not affect management's right to fill vacancies from any appropriate source. Applicants are eligible for priority selection under the provisions of 5 CFR 330,601, the Agency's Career Transition Assistance Plan (CTAP) for surplus and displaced local employees, etc. If more than one employee is referred for priority placement, the selection officer will select any of those referred or may not make any selection.
The Office of the Chief Counsel will participate in the Treasury's Reemployment Priority List (RPL). This program is designed to help Treasury employees who would be negatively affected by a force reduction (RIF) that results in involuntary separation, or who have recovered from work-related (compensable) injuries. The list covers all competitive services employees at all levels of the Treasury. In making selections, the Office of the Chief Legal Adviser should give preference to mandate group.
This subsection covers information about the employment of non-citizens in all positions in the Office of the Chief Legal Counsel. The Office of the Chief Counsel will place a high priority on hiring United States citizens and nationals. However, non-citizens can be hired under certain circumstances. Immigration Act Requirement on Employment of Citizens and Aliens Under Executive Order 11935, U.S.
Only. Citizens and nationals (people born in a peripheral possession of the United States, such as American Samoa and Swains Island) can compete for competitive positions and obtain a position in competitive service. If permitted by the relevant appropriations and immigration laws, and with the approval of the Office of Personnel Management (OPM), the Office of the Chief Counsel may hire qualified non-citizens for a competitive service position only when there is no EE. A foreigner can only obtain an exceptional appointment and does not acquire competitive civil servant status when hired without a qualified citizen.
The Chief Counsel's Office may hire a qualified alien for the excepted service or the Senior Executive Service, if permitted by the Annual Appropriations Act and the Immigration Act. Individuals legally admitted for permanent residence and seeking citizenship as described in 8 U, S, C. In general, a protected person includes a lawful permanent resident of the U.S. Who applies, or intends to apply, for the U.S.
Citizenship within six months of being eligible for naturalization. For any work performed within the Office of the Chief Counsel, immigration law requires that the Attorney hire only people who are eligible to work. All newly appointed employees must complete a US, S. Citizenship and Immigration Services Form I-9, Employment Eligibility Verification.
The Division of Human Resources must review employee documents to verify employment eligibility. Meet the temporary needs of the Chief Counsel's programs and activities when services cannot be obtained by other more desirable or practicable means Restructure organizational segments and reassign functions to existing posts Modify the job description for an additional temporary assignment for the incumbent All details will be provided without discrimination on any grounds other than merit, such as race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital status, or parental status. When an employee is in a detachment, the employee performs different functions or is placed in a different job description for a specific period of time, after which the employee returns to their usual duties. An employee of a detail is still the holder of his permanently assigned position and receives the salary associated with that position.
Details cannot be provided without competition for periods of more than 120 days, more than 120 days for a position with greater potential for promotion, or for a position with a higher qualification. Temporary promotions in the Office of the Chief Legal Counsel can only be carried out through a formal breakdown from one position to another, that is,. These provisions apply to all employees who perform the legal functions of chief counsel, including employees who are not principal counsel and who report to the principal attorney. Employees in GS 14 and below can be transferred to higher-skilled positions, or positions with greater promotion potential, in increments of 120 days.
Prior service during the previous 12 months with non-competitive details to fill positions with higher qualifications or positions with greater potential for promotion and with non-competitive promotions for a limited time will be counted for a total of 120 days. Except for short periods, employees should not be trained to perform higher-level jobs. Details of more than 120 days to fill a higher-qualified position or a position with greater promotion potential must be submitted through competitive procedures. The maximum period allowed for each type of detail in the position of chief counsel is one year, that is,.
All extensions beyond the maximum period allowed for each detail must have the prior approval of the associate principal attorney (F&M). When a detail is expected to last 90 days or longer, the temporary supervisor will provide elements and standards to the detailed employee. The ratings of critical items should be prepared and sent to the employee's permanent supervisor for consideration when deriving the employee's next recorded rating. No excepted service employee may be assigned to a position in the competitive service without the prior approval of the associate principal attorney (F&M).
Employees who hold GS-15 positions require coordination with the associate principal attorney (F&M) before carrying out the action. For details that exceed 30 days for unclassified tasks, supervisors should prepare a short list of tasks or a paragraph describing the functions associated with the detail. A copy of the statement of obligations must be given to the employee. The details of grade 15 employees performing unclassified functions require coordination with the associate principal attorney (F&M).
The associate principal attorney (F&M) can approve details between the lead attorney and the IRS, other Treasury offices, and other federal agencies. The Deputy Chief Counsel (Operations) or the person you designate must approve all requests for details from the Senior Executive Service (SES). The General Counsel or Deputy General Counsel of the Treasury must approve all details for 240 days or more and all details outside the lead counsel. There are no regulations that would allow the Treasury or the OPM to extend the details of the SES beyond the specified time periods.
Non-SES employees can hold general SES positions for up to 240 days, provided that competitive promotion procedures are used for periods longer than 120 days. Career SES members can hold general or reserve professional positions for up to 240 days. The General Counsel can approve details between the Department of the Treasury (including the Office of the Secretary) and other federal departments and agencies for up to 30 days. Details of the White House (including the Executive Office of the President) require approval from the Director of the Office of Personnel Policy at the Treasury.
Requests for details not specifically addressed, such as details to international organizations or foreign governments, will be processed on a case-by-case basis and must be submitted to the Associate Principal Counsel (F&M) for approval before carrying out the action. In these cases, additional or different rules than those described above may apply. The work of the committee actually helps the agency achieve the purpose for which its assignments are intended, or The services of the employee who is already on the list may be stopped for short periods, such as a few days or a week, without detriment to the agency's work and without the need to hire additional employees. In the absence of one or both of these conditions, the Comptroller General is unlikely to approve any wage payments from office appropriations that cover the period the employee was in detail.
A statement describing the duties the employee will perform (detailed) A statement describing how the work will help the office. Articles 22 and 23 of the collective bargaining agreement between the National Treasury Employees Union and the Office of the Chief Counsel address the reassignment procedures that apply to employees of the bargaining unit. These procedures include an annual rotation program and a transfer program for difficult living conditions. Generally, attorneys should expect to remain where they were first assigned during their three-year work commitment in the Office of the Chief Counsel.
In general, no extension of the three-year work commitment or an additional commitment will be required when a reassignment is initiated solely for the convenience of the Office. The Office shall pay for authorized travel, moving expenses and benefits in accordance with the relevant travel regulations, if the reassignment is in the interest of the Government and following instructions from the Government. If the voluntary reassignment is primarily for the employee's benefit or convenience, the employee will pay their own travel and moving expenses. Voluntary reassignment requests will be considered on a case-by-case basis if the employee has concluded at least one year of employment with the Office and the employee's performance during the initial one-year period is fully satisfactory.
The staffing of each office and division of the Office of the Chief Legal Counsel is based on and determined by the overall needs of the Office. Therefore, decisions regarding requests for voluntary reassignment should take into account the staffing needs of the Office and whether there are positions and jobs available to meet the employee's request and promote the efficiency of the Office. The needs of the Office and those of the employee will be carefully considered before a decision is made to grant a request. If the reassignment request is approved, the receiving office will notify Human Resources that the employee is being voluntarily reassigned.
The Human Resources Division will be responsible for coordinating the administrative process necessary to carry out the redeployment. When a request is approved, it is the responsibility of the winning office to coordinate the employee's reporting date with that of the losing office. The losing office's need to allow sufficient time for the employee to complete projects and tasks before letting him work in the winning office should be taken into account. Standard Form 52, Request for Personal Action, will be used at the Chief Counsel to submit requests for personnel actions two periods of pay prior to the effective date using the Chief Counsel's automated personnel system.
Position-related actions, such as the creation of a new position or the reclassification of an existing position Actions that involve both a position and an employee, such as creating and hiring for a position, or the reclassification of a position and the reassignment of an employee to the reclassified position. Dual actions that require an SF 52 for both actions (p. Statement that the Social Security Administration was notified of the Acción change (i.e.,. Administrative officers are responsible for maintaining records and controlling SF 52s for their organization to ensure that the requested action is completed.
The Division of Human Resources will use SF 52 to record staffing, classification and other staff determinations. The actions of SF 52 will generate an SF 50, Notification of Staff Action, which is the permanent official record and is placed in the employee's official personnel folder (OPF). Human Resources will send the employee's copy and the administrative copy to the employee's administrative officer, who will review the information for accuracy and send it to the employee. Job management is the assignment of work to positions within an approved or planned organization in an efficient manner that better achieves the organization's overall mission and objectives, and allows for the effective utilization of employees within approved resource levels.
Job classification serves as a means of implementing the job management program and as an integral part of it. The job classification program, along with job management, when properly administered, provides the basis for compensating employees equally for performing substantially equal work, and serves as an essential tool for other federal personnel management programs, such as hiring, training, reassigning, and promoting employees. Treasury Personnel Management Manual, Chapter 511: Policies, Procedures, Laws, and Regulations governing OPM classification determinations shall be taken objectively and without discrimination on any grounds other than merit, such as race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital status, or parental status. The provisions of this subsection apply to all positions within the Office of the Chief Counsel that are classified in the General Program (GS) and include any position that is designated as GM because those positions were previously covered by the Performance Management and Recognition System (PMRS).
Help identify, prevent, and eliminate unnecessary organizational fragmentation, excessive layers, inadequate job design, outdated working methods, and inappropriate scope of control Ensure that job management is considered in budgeting, planning, staffing, evaluation, and position management processes Ensure that position management provides an appropriate balance between program needs, operational efficiency, and effective employee utilization The description of the position is not considered officially established until it has been properly classified by the High Representative or other official to whom this authority has been delegated. All job descriptions must be properly classified in accordance with the Classification Act of 1949 and related OPM publications and documents (p. The job classification standards and supplemental guidance published by the OPM and the Treasury will serve as a single basis for classification decisions. The use of OPM rules and guidelines is mandatory.
Supervisors and managers have an ongoing responsibility to maintain the accuracy of job descriptions under their control. They are also responsible for reviewing the accuracy of vacant positions before filling them. Notwithstanding the foregoing, the Division of Human Resources (HR) will review the position to verify the accuracy of the classification or at any time the supervisor or incumbent requests a review. A properly classified job description must be established prior to the appointment, promotion, reassignment, demotion, or transfer of an employee.
When management wishes to establish a new position When the main functions of a position (whether filled or vacant) have changed substantially since the position was classified, the job description indicates the current assignments and the organizational design of the posts. Managers and supervisors are solely responsible for deciding what duties and responsibilities will be assigned to each position. They can also direct and assign specific tasks that are not reflected in the job description. However, if these tasks become important tasks, the job description must be modified to incorporate those tasks and be properly classified by the Human Resources department.
The assignment of duties or the content of job descriptions are not the subject of complaints, neither under the negotiated nor the administrative complaint procedure. However, in the event of a disagreement between the employee and the supervisor as to whether the job description accurately reflects the duties and responsibilities that are assigned to the position, the employee can use the administrative or (if applicable) negotiated complaint procedure to resolve the issue. Your name, mailing address, office telephone number, employing office, and location Your current position, payment plan, occupational series, and grade The requested payment plan, position, occupational series, and grade A copy of the official job description along with a statement about its accuracy. If the employee believes that the job description is inaccurate, they must provide their own description of the work currently being performed.
Make a final classification decision for the employee through supervisory channels. The decision will take into account employee and supervisor statements, applicable job classification rules, and other regulatory requirements. Human Resources will help the supervisor explain to the employee the basis of the classification decision. If the decision does not accept the employee's request, Human Resources will inform the employee of their formal classification appeal rights.
If the decision on the complaint requires a change in the title, category, category, or compensation system of the position, personnel action will be taken to make the decision effective without delay (normally within four pay periods after the classification is issued). The assignment or detail outside the scope of the functions normally performed as described in the official job description. The effective date of a classification appeal decision is governed by 5 CFR 511.701, General Effective Dates, et Seq. If the employee is no longer officially assigned to the position, unless there is a possibility of obtaining a retroactive benefit A statement about the accuracy of the P.D.
If the employee believes that the job description is inaccurate, they must provide their own description of the work currently being performed. A final classification appeal decision cannot be submitted for reconsideration at a level below the judicial level, for example,. The employee has the right to request the assistance of a representative of his choice in preparing and filing an appeal. The appellant must notify the Office of the Chief Counsel, the Office of the General Counsel, or the Treasury in writing of the name and address of the representative, if one is selected.
The person cannot be relieved of official duties due to the priority needs of the Office of the Chief Counsel, the General Counsel, or the Treasury. The individual's release would result in unreasonable costs for the Office of the Chief Counsel, the General Counsel, or the Treasury. The appellant's representative cannot be a supervisor with direct or personnel authority over the position or any official who has classification authority over the position, (that is,. The representative has the same obligation to cooperate in the processing of the appeal as the appellant.
The representative must promptly transmit instructions from the Office of the Chief Counsel, the Office of the General Counsel, the Treasury, or the OPM to the appellant, and is expected to provide the information immediately to the OPM if requested. The selection of a representative does not give the representative the right to be present during an investigation conducted by the Office of the Chief Counsel, the General Counsel, the Treasury, or the OPM. The decision maker is responsible for determining the best method for collecting data on the duties, responsibilities, and qualification requirements of the appealed post. The appellant's representative may submit significant information about the classification of the position to the appropriate appeals office.
Employees, whether appellants or representatives, must make advance arrangements with their supervisors or managers to use official time. If disagreements arise over the amount of official time to be used, the matter will be submitted to Human Resources for resolution or will be resolved in accordance with local regulations and laws or through a negotiated agreement, as appropriate. If it was initially filed with the Office of the Chief Counsel or the Office of the General Counsel and your decision is unfavorable, the subsequent appeal to the OPM must be submitted no later than 15 calendar days after receiving the decision from the Office of the Chief Counsel or the Office of the General Counsel. The OPM may extend time limits if an employee was not notified of the limits and was not aware of them for another reason, or if circumstances beyond the employee's control prevented him from filing an appeal within the prescribed time limit.
The Office strives to ensure a high level of employee performance to promote the fulfillment of the Office's mission. In setting performance goals for the year, the Office will consider the perspectives of employees and the perspective of the IRS as an attorney's client. In addition, organizational performance results will be shared with business units to ensure that the ratings given by a particular business unit reflect the unit's performance. This subsection covers the process of establishing performance elements and standards, evaluating employee performance based on those standards, issuing annual performance ratings, and maintaining performance-related records.
Evaluation period: The established period of time during which performance will be reviewed and a record rating prepared. Critical element A component of a position that consists of one or more functions and responsibilities that contribute to the achievement of the organization's goals and objectives and that is of such importance that unacceptable performance in the element would result in unacceptable overall performance in the position. Employee Performance File (EPF) An employee's official performance file that contains copies of performance items and standards, recorded annual ratings, and so on. Employee Performance Deletion File A file that can be maintained by a manager on individual employees that contains performance notes, work examples, advisory memos, and other documents of a temporary nature.
Performance standard The expression approved by management of the performance thresholds, requirements, or expectations that must be met to be evaluated at a particular level of performance. Summary rating or annual record rating The summary rating of each critical element and the assignment of an overall rating based on the critical elements. Performance elements and standards must be communicated to employees at the beginning of the evaluation period. Employees must confirm communication and receipt of items and standards by signing form LD-2 or other designated form.
The signed form must be kept in the Employee Performance File (EPF). If an employee received an exit grade in the last 90 days of the qualification period, the exit grade may be used (at the discretion of management) as the recorded annual rating. Part-time employees will receive an annual performance evaluation. Managers should consider the size and complexity of the workload in light of the scheduled work hours when performing such an evaluation.
The qualification period for all managers in the Office of the Chief Counsel (including SES members and management officers) is from October 1 to September 30 of each year. The Office of the Chief Counsel uses a standardized evaluation period for all employees. This means that each year an employee's appraisal will be due at the same time, which is generally determined based on the employee's hire date. Evaluation deadlines will not change due to an increase within the category, an LWOP, another type of absence, or promotion.
For all Council employees who were on staff before June 1, 2003, managers should consult Human Resources to determine the standard evaluation period for each employee. The evaluation period runs from the beginning of a month to the last day of the previous month of the following year. For all employees (attorneys and non-attorneys) hired by the Office of the Chief Counsel on or after June 1, 2003, the evaluation year for those employees will begin on the date of hire and will run until the last day of the month of the following calendar year, which is immediately prior to the month the employee was hired. However, the first annual evaluation of all new lawyers in the Office of the Chief Legal Counsel will take place no later than the end of the tenth month.
The requirement to submit this first annual evaluation in advance does not change the evaluation period for subsequent years; that evaluation period is determined as explained in the paragraph (above). Every employee must be evaluated and qualified annually. Each rating must be tailored specifically to the employee's performance during the last year of evaluation. The Office of the Chief Legal Counsel does not revalidate qualifications awarded in previous years.
To ensure that timely information on employee performance is provided every year, a narrative evaluation is required with all annual ratings recorded. There are two general types of performance records that can be maintained for each Counsel employee. The Office of Personnel Management (OPM) established an employee performance filing system (EPF) to include all official performance-related records that an agency maintains about its employees. See 5 CFR 293, Personnel Records.
Help rating officers monitor and rate performance Provide employees with information about their actual performance or issues that affect performance and how, if necessary, their performance can be improved. As a basis for decisions related to retention, compensation, assignments, promotions, rewards, training, force reduction determinations, etc. Every lawyer's employee must have an EPF. Depending on local practice, the individual manager, administrative officer, office manager, or Area F&M staff may retain the EPF.
Performance evaluation (narrative and rating form) Any refutation or request for reconsideration of the rating Records or documentation necessary to justify or recommend pending personal action Documents related to the denial of an increase within the category (WGI), or that reflect that a request for reconsideration of a WGI denial has been submitted, and its outcome Documentation of performance rewards, including the justification required for any special law that grants the recorded performance ratings, including the performance plan on which they are based, and any supporting documents will be retained for a minimum of four years (five years for SES employees). The necessary performance evaluation documentation along with ongoing administrative, quasi-judicial, or judicial proceedings may be retained as needed beyond the time limits specified above. When an employee is reassigned to Counsel, the EPF will be forwarded to the appropriate new organizational component. When an employee resigns or retires from the federal government, the official who maintains the EPF will destroy the EPF.
EPF-type records (including previous performance evaluations) will not be sent to the Federal Records Center. When an employee leaves the Office of the Chief Counsel to go to another federal agency, the official who maintains the EPF will refer all recorded qualifications that are four years old or younger (five years for SES employees), including the performance plan on which the most recent recorded qualification was based, to Human Resources for submission to the OPF. These documents will be sent to the new employing agency together with the OPF. All other performance-related records must be destroyed.
Employees can request access to their EPF at any time. An employee's designated representative also has the right to request access. Whenever an employee's EPF is retrieved for any administrative purpose, the custodian shall review the EPF to ensure compliance with the provisions of this section before handing it over. Supervisors and managers must protect such records to ensure that they are not released or disseminated in any way, except (at the discretion of the supervisor) to the person who is the subject of the notes.
As used in this subsection, the term separation refers to a voluntary action in which an employee leaves employment in the Office of the Chief Legal Counsel (i.e.,. The Chief Counsel's Office has implemented an automated employee separation authorization (SEC) process, which is the official record of employee authorization. The process described below applies to both the offices of the associate principal attorney and the field attorney's offices. At least two weeks before the separation, the employee or a designated official will initiate a separation action SF 52. Administrative officers will complete the SEC module for all employees who separate.
Deactivate government-issued credit cards Search for outstanding wage and administrative debts Upon receipt, the memo or email announcing the attorney's intention to separate must be sent to the Human Resources Division. Upon separation, employees must return all government property items listed in the following paragraphs to their supervisor or other designated official. When employees are reassigned between the National Office and local offices, or between local offices, they should consult with their supervisor to determine what items (if any) should be returned. Removing such material constitutes a violation of the Rules of Conduct and may violate disclosure laws, for example,.
All equipment and supplies provided to employees for use in their official duties, such as keys and calculators; computers, cell phones, and pagers; and copies of the Internal Revenue Code, the Federal Rules of Criminal Procedure, the Federal Rules of Civil Procedure, and the Uniform Citation System. Identification credentials Employees must return identification cards (badges), pocket fees, construction passes, official passports, GSA driver's licenses, parking permits, and LEXIS identification cards. Government credit cards Employees must return both travel cards and purchase cards. Employees must provide in writing the personal secure messaging password used to decrypt messages before separation.
All employees who leave the Office of the Chief Counsel are asked to complete the Department of Treasury employee exit survey, which replaced IRS Form 136 (qualification interview report). The Treasury exit survey will provide information about the employee experience in the Office and allow for frank and open expressions that would not otherwise prevail during the employees' tenure. It will also help improve the Office's recruitment and retention strategies. Separation interviews are conducted with all employees who voluntarily leave the Office of the Chief Counsel.
Attorneys and paralegal staff who leave the offices of the Associate Principal Counsel are interviewed by their Associate Principal Counsel. It is the responsibility of the area attorney to ensure that attorneys and paralegals who leave their field offices are interviewed and notified. They will be required to complete a voluntary Treasury Department survey on employee departure. Employees who leave the offices where the area attorney resides should be interviewed by the area attorney, if possible.
Employees leaving other local offices may be interviewed by the deputy area attorney or an associate area attorney if it is not practical for the area attorney to do so. In general, interviews should not be conducted by immediate supervisors of employees who are separated. If the employee who separates and the manager who conducts the exit interview are not in the same place, then the exit interview must take place over the phone. The Office of the Chief Legal Counsel recognizes that flexible labor provisions can, under appropriate circumstances, benefit both the office and its employees.
These arrangements should not result in any additional costs for the Government. This section sets out the basic procedures for implementing project-based agreements under which employees can work in alternative workplaces. Flexiplace is an agreement in which employees of the Office of the Chief Counsel can, under appropriate circumstances and on particular projects, work their normal period of service in alternative workplaces. Alternative work sites may include the employee's residence or any other place that the employee and supervisor mutually agree to.
This section does not cover sites such as the Tax Court, law libraries, or other government offices. Flexiplace is not intended to alter the normal period of service or to replace child care or other responsibilities related to caring for children. Flexiplace will not affect the rules or practices of work performed at such locations. Supervisor means the immediate supervisor or, when the immediate supervisor is not available, the person designated to act in his absence.
Employee coverage for work-related injuries or illnesses suffered or occurred in the alternative workplace will be controlled by the Federal Workers' Compensation Act. You have a current rating of at least total success and you do not follow a performance improvement plan You have not received a license restriction letter or have not received any leave without permission or discipline during the previous 12-month period You have executed Form 13626, Alternative Workplace Participation Agreement An example of applying for a flexible workplace is form 13628, Request for Work at an Alternative Workplace. The progress of the work performed can be checked, as appropriate, for the amount of time worked at the alternative workplace. The employee's office will have adequate coverage, as determined by the supervisor, in the traditional workplace.
Supervisors will be reasonable in making this determination and will not make general determinations to exclude an office from participation. The alternative workplace must contain equipment, software, and supplies that are compatible and appropriate for the work being carried out. The employee has signed an employee participation agreement. There are no other ad hoc circumstances that require the employee's presence in the traditional workplace (e.g.
Before the start of a month, employees can apply to work in flexible locations on specific dates during that month. It's no longer necessary for managers to fill out a Flexiplace comment sheet every time an employee works at Flexiplace. An employee's request to work at an alternative workplace due to a physical disability requires approval from the associate principal attorney (F&M). The proposed agreement and all supporting documentation, including supporting medical documentation, should be submitted to the Division of Labor and Employee Relations at least two weeks before the proposed effective date, if possible.
The request can be initially approved for up to two months and extended in two-month increments for an additional four months. Employees with disabilities, as defined in the Rehabilitation Act of 1973, as amended, may be entitled to reasonable accommodations hereunder, which may include working in an alternative workplace. This subsection applies to situations where the temporary presence of adverse weather conditions or travel to work prevents the employee from showing up at the traditional workplace. In these situations, the office remains officially open, but OPM (for Washington, D.C.
The authority to pay incentives lies with the Chief Counsel, according to the delegations of the General Counsel of the Treasury. This authority has been redelegated to the Associate Principal Counsel (F&M). The authority to approve the payment of incentives to lawyers or legal secretaries hired under the Honors Program has been re-delegated to the Director of the Human Resources Division. The Chief Council shall establish the amount of incentives for employee appointments to the Office of the Chief Advisor in the annual budget.
The first appointment, regardless of position, as a federal government employee An appointment as a federal government employee following an interruption in service of at least 90 days from the candidate's last federal employment period A different geographic area if the new position's workplace is 50 or more miles from the place of work of the position held immediately before the move. If the workplace of the new position is less than 50 miles from the place of work of the position occupied immediately before the move, but the employee must move (i.e. In all cases, an employee must establish a residence in the new geographic area before the agency can pay the employee a relocation incentive. Probably difficult to fill means that the Office of the Chief Legal Counsel is likely to have difficulty hiring employees with the required competencies for the position or group of positions in the absence of an incentive.
The annual review for the purpose of authorizing a retention incentive means a review of any applicable service and payment agreement at the end of the calendar year in which the payment of the retention incentive began. Chance of leaving the Federal Service means that it has been determined that, in the absence of a retention incentive, an employee or group of employees is likely to leave the position of chief counsel or that an employee has notified the Office of Chief Counsel that he will be leaving his position. The success of recent efforts to hire highly qualified candidates for similar positions, including indicators such as offer acceptance rates, the proportion of positions, and the time needed to fill similar positions Labor market factors that may affect the ability to hire highly qualified candidates for similar positions now or in the future The viability of using the higher-qualification naming authority provided by 5 U, S, C. All documentation, certification, and service agreements used for incentive payment shall be kept in the employee's official personnel folder in accordance with 5 CFR 575.113, Records and Reports.
An employee may be paid a global incentive of up to 25 percent of the annual base wage rate (excluding local pay) in accordance with 5 CFR 575, subparts A, Hiring Incentives, B, Relocation Incentives, and C, Retention Incentives. An incentive can be paid to an eligible employee at any grade level, including Senior Executive Service. An installment retention incentive will be paid after completing specific service periods or in a single lump sum upon completion of the full service period. It will not be considered part of an employee's basic rate for any purpose.
A copy of Form 13843, Hiring Incentive Service Agreement, will be prepared for signature by the Director of Human Resources or Associate Principal Attorney (F&M), as appropriate. Service agreements can be completed at any time after approval of the incentive, but no later than the time the employee enters service in the position for which the incentive is authorized. The effective date of the Service Agreement shall coincide with the effective date of the personnel action. An employee who fails to complete the period of employment set forth in the Service Agreement, whether voluntarily or through misconduct, will be indebted to the Office of the Chief Counsel.
The employee will reimburse the incentive on a proportional basis. If the payments received are less than the amount that would be attributed to the full part of the service period, the Office of the Chief Legal Counsel is not required to pay the employee for the completed service, unless the agency has accepted the payment under the terms of the Service Agreement. Amounts due by an employee for the reimbursement of an incentive will be recovered from the employee under the Department of the Treasury regulation for debt collection through compensation under the 5 U, S, C. The agency director may fully or partially waive the right to recover an employee's debt if he determines that the recovery would be against fairness and good conscience, or against the public interest.
All documentation related to the termination of a service contract and the incentive will be kept in the employee's official personnel folder. A plan may apply the same conditions to hardship distributions of regular, non-elective employer matching contributions as to hardship distributions from elective deferrals. Examining managers should not dismiss requests for difficult living conditions based on their assessment of the stated hardship situation or establish reporting agreements with other managers or field offices. Employees with approved economic hardship applications have the status of eligible individuals due to economic hardship and their information is added to the Special Placement Programs Report.
The administration will refer all requests received to the Coordinator for Difficult Situations, rather than dismissing requests based on its assessment of the stated hardship situation. .