IRS Agents Can Get Cash Awards For Making Your Life A LIVING HELL

IRS Agents Can Get Cash Awards for
making your life a LIVING HELL

Have you wondered whether the Government bribes IRS agents for making your life a living
hell? Wonder no more. You see here the proof, in both United States Code Chapters 45
and 54, and the Internal Revenue Manual, that they can. Government executives can even
give cash awards to former employees. Be afraid. Be VERY afraid.
United States Code Title 5
TITLE 5 > PART III > Subpart C > CHAPTER 45 > SUBCHAPTER I
SUBCHAPTER I—AWARDS FOR SUPERIOR ACCOMPLISHMENTS
• § 4501. Definitions
• § 4502. General provisions

(a) Except as provided by subsection (b) of this section, a cash award under
this subchapter may not exceed $10,000.
(b) When the head of an agency certifies to the Office of Personnel

Management that the suggestion, invention, superior accomplishment, or
other meritorious effort for which the award is proposed is highly exceptional
and unusually outstanding, a cash award in excess of $10,000 but not in
excess of $25,000 may be granted with the approval of the Office.
(c) A cash award under this subchapter is in addition to the regular pay of
the recipient. Acceptance of a cash award under this subchapter constitutes
an agreement that the use by the Government of an idea, method, or device
for which the award is made does not form the basis of a further claim of any
nature against the Government by the employee, his heirs, or assigns.
(d) A cash award to, and expense for the honorary recognition of, an
employee may be paid from the fund or appropriation available to the activity
primarily benefiting or the various activities benefiting. The head of the
agency concerned determines the amount to be paid by each activity for an
agency award under section 4503 of this title. The President determines the
amount to be paid by each activity for a Presidential award under
section 4504 of this title.
(e) The Office of Personnel Management may by regulation permit agencies

to grant employees time off from duty, without loss of pay or charge to leave,
as an award in recognition of superior accomplishment or other personal
Page 1
effort that contributes to the quality, efficiency, or economy of Government
operations.
(f) The Secretary of Defense may grant a cash award under subsection (b) of
this section without regard to the requirements for certification and approval
provided in that subsection.
• § 4503. Agency awards

The head of an agency may pay a cash award to, and incur necessary expense for the
honorary recognition of, an employee who—
(1) by his suggestion, invention, superior accomplishment, or other personal effort

contributes to the efficiency, economy, or other improvement of Government
operations or achieves a significant reduction in paperwork; or
(2) performs a special act or service in the public interest in connection with or related
to his official employment.
• § 4504. Presidential awards

The President may pay a cash award to, and incur necessary expense for the
honorary recognition of, an employee who—
(1) by his suggestion, invention, superior accomplishment, or other

personal effort contributes to the efficiency, economy, or other
improvement of Government operations or achieves a significant
reduction in paperwork; or
(2) performs an exceptionally meritorious special act or service in the

public interest in connection with or related to his official employment.
A Presidential award may be in addition to an agency award under

• § 4505. Awards to former employees

An agency may pay or grant an award under this subchapter notwithstanding
the death or separation from the service of the employee concerned, if the
suggestion, invention, superior accomplishment, other personal effort, or
special act or service in the public interest for which the award is proposed
was made or performed while the employee was in the employ of the
Government.
• § 4505a. Performance-based cash awards

(a)
(1) An employee whose most recent performance rating was at the

fully successful level or higher (or the equivalent thereof) may be paid
a cash award under this section.
Page 2
(2) A cash award under this section shall be equal to an amount
determined appropriate by the head of the agency, but may not be
more than 10 percent of the employee’s annual rate of basic pay.
Notwithstanding the preceding sentence, the agency head may
authorize a cash award equal to an amount exceeding 10 percent of
the employee’s annual rate of basic pay if the agency head determines
that exceptional performance by the employee justifies such an award,
but in no case may an award under this section exceed 20 percent of
the employee’s annual rate of basic pay.
(b)
(1) A cash award under this section shall be paid as a lump sum, and
may not be considered to be part of the basic pay of an employee.
(2) The failure to pay a cash award under this section, or the amount
of such an award, may not be appealed. The preceding sentence shall
not be construed to extinguish or lessen any right or remedy under
subchapter II of chapter 12, chapter 71, or any of the laws referred to
in section 2302 (d).
(c) The Office of Personnel Management shall prescribe such

regulations as it considers necessary for the administration of
subsections (a) and (b).
(d) The preceding provisions of this section shall be applicable with

respect to any employee to whom subchapter III of chapter 53 applies,
and to any category of employees provided for under subsection (e).
(e) At the request of the head of an Executive agency, the President

may authorize the application of subsections (a) through (c) with
respect to any category of employees within such agency who would
not otherwise be covered by this section.
• § 4506. Regulations
The Office of Personnel Management shall prescribe regulations and
instructions under which the awards programs set forth by this subchapter
shall be carried out.
• § 4507. Awarding of ranks in the Senior Executive Service

(a) For the purpose of this section, “agency”, “senior executive”, and “career
appointee” have the meanings set forth in section 3132 (a) of this title.
(b) Each agency shall submit annually to the Office recommendations of

career appointees in the agency to be awarded the rank of Meritorious
Executive or Distinguished Executive. The recommendations may take into
account the individual’s performance over a period of years. The Office shall
Page 3
review such recommendations and provide to the President recommendations
as to which of the agency recommended appointees should receive such rank.
(c) During any fiscal year, the President may, subject to subsection (d) of
this section, award to any career appointee recommended by the Office the
rank of—
(1) Meritorious Executive, for sustained accomplishment, or
(2) Distinguished Executive, for sustained extraordinary

accomplishment.
A career appointee awarded a rank under paragraph (1) or (2) of this

subsection shall not be entitled to be awarded that rank during the following 4
fiscal years.
(d) During any fiscal year—
(1) the number of career appointees awarded the rank of Meritorious

Executive may not exceed 5 percent of the Senior Executive Service;
and
(2) the number of career appointees awarded the rank of

Distinguished Executive may not exceed 1 percent of the Senior
Executive Service.
(e)
(1) Receipt by a career appointee of the rank of Meritorious Executive

entitles such individual to a lump-sum payment of an amount equal to
20 percent of annual basic pay, which shall be in addition to the basic
pay paid under section5382 of this title or any award paid under
(2) Receipt by a career appointee of the rank of Distinguished

Executive entitles the individual to a lump-sum payment of an amount
equal to 35 percent of annual basic pay, which shall be in addition to
the basic pay paid under section 5382 of this title or any award paid
under section 5384 of this title.
· § 4507a. Awarding of ranks to other senior career employees

(a) For the purpose of this section, the term “senior career employee” means
an individual appointed to a position classified above GS–15 and paid under
section5376 who is not serving—
(1) under a time-limited appointment; or
(2) in a position that is excepted from the competitive service because

of its confidential or policy-making character.
Page 4
(b) Each agency employing senior career employees shall submit annually to
the Office of Personnel Management recommendations of senior career
employees in the agency to be awarded the rank of Meritorious Senior
Professional or Distinguished Senior Professional, which may be awarded by
the President for sustained accomplishment or sustained extraordinary
accomplishment, respectively.
(c) The recommendations shall be made, reviewed, and awarded under the
same terms and conditions (to the extent determined by the Office of
Personnel Management) that apply to rank awards for members of the Senior
Executive Service under section 4507.
· § 4508. Limitation of awards during a Presidential election year

(a) For purposes of this section, the term—
(1) “Presidential election period” means any period beginning on June

1 in a calendar year in which the popular election of the President
occurs, and ending on January 20 following the date of such election;
and
(2) “senior politically appointed officer” means any officer who during
a Presidential election period serves—
(A) in a Senior Executive Service position and is not a career

appointee as defined under section 3132 (a)(4); or
(B) in a position of a confidential or policy-determining

character under schedule C of subpart C of part 213 of title 5 of
the Code of Federal Regulations.
(b) No senior politically appointed officer may receive an award under the
provisions of this subchapter during a Presidential election period.
• § 4509. Prohibition of cash award to Executive Schedule officers

No officer may receive a cash award under the provisions of this subchapter, if such
officer—
(1) serves in—
(A) an Executive Schedule position under subchapter II of chapter 53; or
(B) a position for which the compensation is set in statute by reference to a

section or level under subchapter II of chapter 53; and
(2) was appointed to such position by the President, by and with the advice and consent
of the Senate.
Page 5
CHAPTER 54—HUMAN CAPITAL PERFORMANCE FUND
TITLE 5 > PART III > Subpart D > CHAPTER 54
• § 5401. Purpose
The purpose of this chapter is to promote, through the creation of a Human
Capital Performance Fund, greater performance in the Federal Government.
Monies from the Fund will be used to reward agencies’ highest performing and
most valuable employees. This Fund will offer Federal managers a new tool to
recognize employee performance that is critical to the achievement of agency
missions.
• § 5402. Definitions
For the purpose of this chapter—
(1) “agency” means an Executive agency under section 105, but does not
include the Government Accountability Office;
(2) “employee” includes—
(A) an individual paid under a statutory pay system defined in

section 5302(1);
(B) a prevailing rate employee, as defined in section 5342 (a)(2); and
(C) a category of employees included by the Office of Personnel

Management following the review of an agency plan under
section 5403 (b)(1);
but does not include—
(i) an individual paid at an annual rate of basic pay for a

level of the Executive Schedule, under subchapter II of
chapter 53, or at a rate provided for one of those levels
under another provision of law;
(ii) a member of the Senior Executive Service paid under

subchapter VIII of chapter 53, or an equivalent system;
(iii) an administrative law judge paid under section 5372;
(iv) a contract appeals board member paid under

section 5372a;
(v) an administrative appeals judge paid under

section 5372b; and
(vi) an individual in a position which is excepted from the

competitive service because of its confidential, policy-
Page 6
determining, policy-making, or policy-advocating
character; and
(3) “Office” means the Office of Personnel Management.
• § 5403. Human Capital Performance Fund

(a) There is hereby established the Human Capital Performance Fund, to be
administered by the Office for the purpose of this chapter.
(b)
(1)
(A) An agency shall submit a plan as described in

section 5406 to be eligible for consideration by the Office for an
allocation under this section. An allocation shall be made only
upon approval by the Office of an agency’s plan.
(B)
(i) After the reduction for training required under

section 5408, ninety percent of the remaining
amount appropriated to the Fund may be allocated
by the Office to the agencies. Of the amount to be
allocated, an agency’s pro rata distribution may not
exceed its pro rata share of Executive branch
payroll.
(ii) If the Office does not allocate an agency’s full

pro rata share, the undistributed amount remaining
from that share will become available for
distribution to other agencies, as provided in
subparagraph (C).
(C)
(i) After the reduction for training under

section 5408, ten percent of the remaining amount
appropriated to the Fund, as well as the amount of
the pro rata share not distributed because of an
agency’s failure to submit a satisfactory plan, shall
be allocated among agencies with exceptionally
high-quality plans.
(ii) An agency with an exceptionally high-quality

plan is eligible to receive an additional distribution
in addition to its full pro rata distribution.
Page 7
(2) Each agency is required to provide to the Office such payroll
information as the Office specifies necessary to determine the
Executive branch payroll.
• § 5404. Human capital performance payments

(a)
(1) Notwithstanding any other provision of law, the Office may

authorize an agency to provide human capital performance payments
to individual employees based on exceptional performance contributing
to the achievement of the agency mission.
(2) The number of employees in an agency receiving payments from

the Fund, in any year, shall not be more than the number equal to 15
percent of the agency’s average total civilian full- and part-time
permanent employment for the previous fiscal year.
(b)
(1) A human capital performance payment provided to an individual

employee from the Fund, in any year, shall not exceed 10 percent of
the employee’s rate of basic pay.
(2) The aggregate of an employee’s rate of basic pay, adjusted by any

locality-based comparability payments, and human capital
performance pay, as defined by regulation, may not exceed the rate of
basic pay for Executive Level IV in any year.
(3) Any human capital performance payment provided to an employee

from the Fund is in addition to any annual pay adjustment (under
section 5303 or any similar provision of law) and any locality-based
comparability payment that may apply.
(c) No monies from the Human Capital Performance Fund may be used to
pay for a new position, for other performance-related payments, or for
recruitment or retention incentives paid under sections 5753 and 5754.
(d)
(1) An agency may finance initial human capital performance

payments using monies from the Human Capital Performance Fund, as
available.
(2) In subsequent years, continuation of previously awarded human

capital performance payments shall be financed from other agency
funds available for salaries and expenses.
Page 8
• § 5405. Regulations
The Office shall issue such regulations as it determines to be necessary for
the administration of this chapter, including the administration of the Fund.
The Office’s regulations shall include criteria governing—
(1) an agency plan under section 5406;
(2) the allocation of monies from the Fund to agencies;
(3) the nature, extent, duration, and adjustment of, and approval
processes for, payments to individual employees under this chapter;
(4) the relationship to this chapter of agency performance

management systems;
(5) training of supervisors, managers, and other individuals involved

in the process of making performance distinctions; and
(6) the circumstances under which funds may be allocated by the

Office to an agency in amounts below or in excess of the agency’s pro
rata share.
• § 5406. Agency plan

(a) To be eligible for consideration by the Office for an allocation under this
section, an agency shall—
(1) develop a plan that incorporates the following elements:
(A) adherence to merit principles set forth in section 2301;
(B) a fair, credible, and transparent employee performance

appraisal system;
(C) a link between the pay-for-performance system, the

employee performance appraisal system, and the agency’s
strategic plan;
(D) a means for ensuring employee involvement in the design

and implementation of the system;
(E) adequate training and retraining for supervisors, managers,

and employees in the implementation and operation of the pay-
for-performance system;
(F) a process for ensuring ongoing performance feedback and

dialogue between supervisors, managers, and employees
throughout the appraisal period, and setting timetables for
review;
Page 9
(G) effective safeguards to ensure that the management of the
system is fair and equitable and based on employee
performance; and
(H) a means for ensuring that adequate agency resources are

allocated for the design, implementation, and administration of
the pay-for-performance system;
(2) upon approval, receive an allocation of funding from the Office;
(3) make payments to individual employees in accordance with the

agency’s approved plan; and
(4) provide such information to the Office regarding payments made

and use of funds received under this section as the Office may specify.
(b) The Office, in consultation with the Chief Human Capital Officers Council,
shall review and approve an agency’s plan before the agency is eligible to
receive an allocation of funding from the Office.
(c) The Chief Human Capital Officers Council shall include in its annual report
to Congress under section 1303(d) of the Homeland Security Act of 2002 an
evaluation of the formulation and implementation of agency performance
management systems.
• § 5407. Nature of payment

Any payment to an employee under this section shall be part of the
employee’s basic pay for the purposes of subchapter III of chapter 83, and
chapters 84 and 87, and for such other purposes (other than chapter 75) as
the Office shall determine by regulation.
• § 5408. Appropriations
There is authorized to be appropriated $500,000,000 for fiscal year 2004,
and, for each subsequent fiscal year, such sums as may be necessary to carry
out the provisions of this chapter. In the first year of implementation, up to
10 percent of the amount appropriated to the Fund shall be available to
participating agencies to train supervisors, managers, and other individuals
involved in the appraisal process on using performance management systems
to make meaningful distinctions in employee performance and on the use of
the Fund.
Internal Revenue Manual

http://www.irs.gov/irm/part1/irm_01-002-045.html
1.2.45.6 (10-16-1992) - Delegation Order 81 (Rev. 17)

1. Delegation of Authority in Various Personnel Matters (Updated (05-31-2000) to reflect additional
new organizational titles required by IRS Modernization.)
Page
10
2. The authority vested in the Commissioner of Internal Revenue by Treasury Order 102–01 (as
revised); Chapters 451, 540 and 550.6 of the Treasury Human Resources Directorate
Manual; and 5 U.S.C. 3321, 7502 and 7512 to propose, make final decisions, and effect
adverse actions, disciplinary actions and separations or terminations during probationary
period for pre-employment reasons; to make final decisions and effect separations or
terminations during probationary period for post-employment reasons, written reprimands,
admonishments, warning letters, letters of caution, closed without action letters, clearance
letters, grievances and appeals; to approve personnel actions; to approve suitability cases;
to approve within-grade step increases for acceptable level of competence and within-grade
step increases for high quality performance; to approve Performance Management
Recognition System Cash Awards for covered employees; and to classify General Schedule
and Federal Wage System positions is hereby delegated as indicated in Exhibit 1.2.45–2. See
Exhibit 1.2.45-2.
3. The Chief Counsel is also delegated the authorities cited above with authority to redelegate.
4. To the extent that the authority previously exercised consistent with this order may require
ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No.
81 (Rev. 16), effective April 3, 1991.
5. Signed: Philip Brand, Chief Financial Officer
How to Find Out Which Slimy Exec Awarded an IRS Employee Cash for
Cleaning out Your Wallet
Note: see the chargs in the exhibit below for the full delegation order. All kinds of IRS employees can
get awards up to $35,000 for making YOUR LIFE A LIVING HELL.
Now, how shall we determine whether YOUR IRS agent (and any associated IRS or DOJ employees), who
already made your life a living hell, received any CASH or other monetary awards, or a promotion, for
helping in the destruction of your happiness and the confiscation of your liberty and your wallet.
Write a FOIA request to the responsible people in the below chart and ASK that $35,000 question. To
whom did you grant a PMRS or other Cash or other award, why, and specifically for what action in what
case?
• Director, Strategic Human Resources

• Deputy Commissioner,
• Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
• Chief Operations Officer,
• Chief Financial Officer and Chief Information Officer
• Assistant Commissioners and
• Assistants to the Commissioner
• Division Commissioners,
• Deputy Division Commissioners,
• Chiefs and equivalents,
• Deputy Chiefs,
• National Taxpayer Advocate,
• Deputy National Taxpayer Advocate,
• Directors,
• Submission Processing and Customer Service, and
Page
11
• Business Systems Modernization Executive,
• Regional Commissioners
• Chief Counsel
• Director, National Office Resources Management Division
Paul Andrew Mitchell reported in 1996 that the one or more of the above authorities gave people in the
Clinton White House and DOJ attorneys cash awards for successfully prosecuting tax protestors. He
pointed out that some of the kickbacks have no associated records because IRS execs paid them in cash.
Yeah, sure. If the President received or receives such kickbacks, it violates CUSA Article II Section 7
which prohibits his receiving other “emolument” from the United States or any of them. Imagine
getting proof of such emoluments in a FOIA answer!
-----------------------------------------------------------------------------------------
Bob Hurt
2460 Persian Drive #70
Clearwater, FL 33763
+1 (727) 669-5511
Donate to my Law Scholarship fund
Learn civil litigation with Jurisdictionary
Subscribe to Lawmen Newsletter FREE
Download Files FREE from the Lawmen Archive
Improve your financial fortunes with GetZooks!
Save Fuel
-----------------------------------------------------------------------------------------
Exhibit 1.2.45-2 (10-02-2000)

Delegation of Personnel-Related Matters [Order Number 81 (Rev. 17)]
Chart 1
Director, Strategic Human Resources
Positions/Actions Not May Not

Positions/Actions Covered
Is Delegated Authority To Covered By The Delegated Redelegate
By Delegated Authority
Authority Lower Than
ADVERSE/DISCIPLINARY AND
OTHER ACTIONS
Review any action with regard to Actions for the Internal

May not
adverse and disciplinary cases, taken Revenue Service as the
redelegate
or approved under authority appellate official on
delegated by this Delegation Order, grievances for which the
Page
12
Chart 1

except actions taken or approved by Regional Commissioners,

the Deputy Commissioner or the Chief Operations Officer,
Chief Management and Finance and Chief Information Officer, the
to take, direct or recommend Business Systems
corrective action when he/she Modernization Executive,
determines it to be necessary. Assistants to the
Commissioner, Assistant
Commissioners, Chiefs
(except the Chief
Management and Finance),
Deputy Chiefs, Division
Commissioners, Deputy
Division Commissioners,
Directors who are direct
reports to Chiefs and
Division/Deputy Division
Commissioners, and the
National Taxpayer Advocate
were deciding officials
APPOINTMENTS
Appoint Experts and Consultants in

Actions for the Internal May not
accordance with IRM 0250 (prior
Revenue Service redelegate
Departmental approval required)
Request a waiver of the dual

compensation act through the
Department of Treasury to reemploy Recommendations for
retired military and Federal civilian waivers submitted by May not
personnel without loss of pay or National Office and field redelegate
annuity, as provided by the Federal officials.
Employees Pay Comparability Act of
1990.
AWARDS
Centralized Positions in
Appeals; Executive
Authorize the payment of monetary Administrative
Resources Board (ERB)
awards for approved contributions Assistant to the
positions; and servicewide or
when an appropriately documented Executive
inter-agency contributions for
and approved case record is received Resources Board
which written notification of
approval has been received
Comment on recommendations to the

Deputy Commissioner for monetary Actions for the Internal May not
awards and exceptions to monetary Revenue Service redelegate
award scales exceeding $5,000
CLASSIFICATION
Page
13
Chart 1

All General Schedule and

Federal Wage System Designated
positions covered by IRM Position
0511 Classifiers or
All standardized positions Personnel
common to several regions Specialists
Classify Positions and described by ERB covered positions assigned position
standardized position classification
descriptions (SPDs). All responsibilities in
positions where authorized the Office of
officials request Director, Director, Strategic
Strategic Human Resources Human Resources
classification action.
ERB covered positions

Review, take, direct or recommend
corrective action in any personnel All positions classified under
Actions taken or approved by Director, Strategic
matters when determined to be authority delegated by this
the Deputy Commissioners Human Resources
required. Including cases involving Delegation Order
and Chief Management and
classification actions
Finance
DETAILS
Concur with and forward to OPM,

requests to extend employee details May not
to unclassified positions beyond 120 redelegate
days
Determine the need for, and approve

the use of details to higher graded May not
positions for up to one year during a redelegate
major reorganization
PAY ADMINISTRATION

Review, take, direct or recommend
Claims submitted by National
corrective action in any personnel
Office and field officials for Actions taken or approved by May not
matters when determined to be
higher level administrative the Deputy Commissioners redelegate
required. Including cases involving
review and determination and Chief Management and
retroactive promotion and back pay
Finance
PERSONNEL REDEPLOYMENT
Exercise the special personnel

authorities to facilitate redeployment
of personnel, including temporary and May not
term appointments and waivers of redelegate
qualification requirements, granted to
the Service by OPM
Page
14
Chart 1

RECRUITMENT/EXAMINING
Review, take, direct, or recommend

necessary action for IRS when
accepting delegated examining May not
agreements from the Office of redelegate
Personnel Management or the
Department of the Treasury
RETIREMENT
Administer FERS law enforcement

position coverage provisions for the
All Law Enforcement Officer May not
Internal Revenue Service with the
positions redelegate
concurrence of the appropriate
program official
With concurrence of OPM, determine

credibility of CSRS and/or FERS
service
RIF NOTICES
Approve extension of RIF notice All employees of Internal May not

beyond 180 days Revenue Service redelegate
SUITABILITY DETERMINATIONS
Actions taken or approved by

the Deputy Commissioners,
Chief Operations Officer,
Chief Information Officer, the
Business Systems
Modernization Executive,
Cases submitted by National
Chiefs (except the Chief
Review, take, direct, or recommend Office and field officials when
Management and Finance), May not
necessary action for the IRS in higher level administrative
Deputy Chiefs, Division redelegate
suitability decisions review is desired on external
Commissioners, Deputy
applicants for employment
Division Commissioners,
Directors reporting directly to
Chiefs and Division/Deputy
Division Commissioners, and
the National Taxpayer
Advocate
TRAINING
Approve Servicewide Training Actions for the Internal May not

Agreements Revenue Service redelegate
NOTE: For purposes of this delegation, equivalent level position means a supervisory position with a different title
reporting directly to the same position to which the one cited reports, e.g., Division Director, or equivalent level
Page
15
Chart 1

position would be any supervisory position reporting directly to the Assistant Commissioner.
Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Positions/Actions Not
Positions/Actions Covered May Not Redelegate
Is Delegated Authority To Covered By The
By Delegated Authority Lower Than
Delegated Authority
OTHER ACTIONS
1. Chief Operations officer,

Propose adverse actions (removals,
Chief Financial Officer, and
reductions in grade or pay,
Chief Information Officer 1. May not
suspensions of more than 14 days, Positions reporting to
2. All employees within the redelegate
furloughs without pay) and actions the Commissioner
Commissioner's and Deputy 2. May not redelegate
based on unacceptable performance
Commissioner's immediate
(removals, reductions in grade)
offices
Chief Operations
Officer, Chief
Information Officer and
1. All ERB covered positions
Assistants to the
2. All employees within the
Commissioner 1. May not
Effect adverse actions and actions immediate offices of the Chief
redelegate
based on unacceptable performance Operations Officer, Chief
All employees within 2. May not redelegate
Information Officer, and Chief
the Commissioner's
Management and Finance
and Deputy
Commissioner's
immediate offices
Propose and/or effect:

1. Chief Operations
—Separation or termination during
Officer; Chief
probation
Management and
—Suspensions of 14 days or less 1. ALL ERB covered positions
Finance; Chief
—Written reprimand 2. All employees within the
Information Officer;
—Warning Letters and Letters of Deputy Commissioner's
Chief Counsel for
caution immediate office
positions under their
—Closed without action and
jurisdiction
Clearance letters
2. May not redelegate
—Suitability determinations
ASSIGNMENTS
Deputy Commissioner (Operations) as

Chairperson, Executive Resources Positions centralized to the
May not redelegate
Board, to approve the assignment of Executive Resources Board
an employee serving under a
Schedule A or B appointment to a
Page
16
Chart 2
Delegated Authority
competitive position
AWARDS
Employees in his/her
Approve monetary awards and
immediate office, including
exceptions to monetary award scales Assistant to Deputy
field employees engaged in
up to and including $10,000 for any Commissioner
National Office projects; and
one individual or group, and incur Assistant Deputy
contributions of employees of
necessary expenses for the Commissioner
other Government agencies
recognition of contributions
and armed forces members

Chairperson, Executive Resources
Board, to review and concur in ERS covered positions May not redelegate
recommendations for all awards for
executives
Recommend to Treasury, monetary

awards of $10,001–$25,000 ($5,001 or
more for Performance Management
May not redelegate
and Recognition System (PMRS)
Cash Awards) for any one individual or
group
Recommend an additional monetary

award of $10,000 (total $35,000) to the May not redelegate
President through Treasury.
DETAILS
Approve details of 30 days or less, to

ERB covered positions and
or from positions in the Internal
centralized positions as May not redelegate
Revenue Service and another Federal
defined in IRM 0250
agency or Treasury Bureau

Chairperson, Executive Resources
Board, to approve extension of
employee details to established
positions
—to same or lower graded positions in ERB covered positions May not redelegate
the Service in 120-day increments for
up to one year; and
—to higher graded positions in the
Service for a period not to exceed 240
calendar days
PAY ADMINISTRATION
Approve exceptions to restrictions for Positions in his/her immediate May not redelegate
pay for more than one position for office
Page
17
Chart 2
Delegated Authority
more than 40 hours a week (Dual ERB covered positions and May not redelegate
employment) centralized positions as
defined in IRM 0250
Positions in his/her immediate

Waive the reduction of military office May not redelegate
retirement pay for recruitment of ERB covered positions and
employees centralized positions as May not redelegate
defined in IRM 0250
PERFORMANCE EVALUATION
Determine that work is or is not of an Those supervisors

Employees in his/her
acceptable level of competence for who evaluate the work
immediate office
within-grade step increase being performed
STANDARD FORMS 52 and 50
Assistant to Deputy
Approve Request for Personnel
Actions for Employees in Commissioner
Action:
his/her immediate office Assistant Deputy
SF–52, Part I, Block H
Commissioner
Chief Operations
Approve and effect final action for the
Officer, Chief
Internal Revenue Service, for
Management and
appointments, position changes, and
Finance, Chief
separations:
ERB covered positions Information Officer 1. Administrative
1. Request for Personnel Action SF–
Actions requiring Assistant to the
52
Treasury approval, per Executive Resources
2. Notification of Personnel Action,
Treasury Directive Board
SF–50
102–01 2. May not redelegate
After obtaining technical assistance of Assistant to the

the appropriate Personnel function, to Positions in his/her immediate Deputy Commissioner
make suitability decisions on external office Assistant Deputy
applicants for employment Commissioner
With prior Treasury approval make Centralized positions as

suitability decisions on external defined in IRM 0250, and ERB May not redelegate
applicants for employment covered positions
Chart 3
Chief Operations Officer, Chief Financial Officer and Chief Information Officer
Are Delegated Authority To Covered By The
Delegated Authority
Page
18
Chart 2
Delegated Authority
OTHER ACTIONS
1. Regional Commissioner
2. Assistant Commissioner
3. Deputy Assistant
reductions in grade or pay, 1. May not redelegate
Commissioner
suspensions of more than 14 days, 2. May not redelegate
4. All employees within the
furloughs without pay) and actions 3. May not redelegate
immediate office of the Chief
based on unacceptable performance 4. May not redelegate
Operations Officer, Chief
(removals, reductions in grade)
Financial Officer, and Chief
Information Officer
All employees under their

jurisdiction for whom Assistant
Commissioners, Assistant
ERB covered positions May not redelegate
Chief Information Officers and
Regional Commissioners have
proposed actions

—separation or termination during
probation All employees within the
—suspensions of 14 days or less immediate office of the Chief
—written reprimand—admonishments Operations Officer, Chief ERB covered positions May not redelegate
—warning letters and letters of caution Financial Officer, and Chief
—closed without action and clearance Information Officer
letters
—suitability determinations
AWARDS
Employees in their immediate

Approve monetary awards and office, including field
Centralized positions
exceptions to monetary award scales employees engaged in
as defined in IRM 0250
up to $5,000 for any one individual or National Office projects; and May not redelegate
and ERB covered
group, and incur necessary expenses contributions of employees of
positions
for the recognition of contributions other Government agencies
and armed forces members

exceptions to monetary award scales
of $5,001–$10,000 (excluding PMRS
Cash Awards) for any one individual or
May not redelegate
group
(Recommendations will be forwarded
through the Director, Human
Resources Division, for comment)
Determine that work is or is not of an Employees in their immediate Centralized positions Those supervisors
Page
19
Chart 2
Delegated Authority
acceptable level of competence for office as defined in IRM 0250 who evaluate the work
within-grade step increase being performed
Approve Request for Personnel Employees in their immediate

May not redelegate
Action: SF–52, Part I, Block H office
After obtaining technical assistance of Centralized positions

the Personnel function, make Positions in their immediate as defined in IRM 0250
May not redelegate
suitability decisions of external office and ERB covered
applicants for employment positions
Chart 4
Assistant Commissioners and Assistants to the Commissioner**
Positions/Actions
Positions/Actions Covered Not Covered By May Not Redelegate Lower
Are Delegated Authority To
By Delegated Authority The Delegated Than
Authority
OTHER ACTIONS

2. Deputy Assistant
1. Division Directors (and Commissioner for
equivalent)* and Directors, employees in the immediate
Propose adverse actions Detroit Computing Center and office of the Assistant
(removals, reductions in grade or Martinsburg Computing Center Commissioner Division
pay, suspensions of more than 14 2. All other employees under Directors (and equivalent)*
Deputy Assistant
days, furloughs without pay) and their jurisdiction for Branch or Division Chiefs
Commissioners
actions based on unacceptable 3. Deputy Assistant Chief (and equivalent)* for all
performance (removals, Information Officer for employees under their
reductions in grade) employees in the immediate jurisdiction Branch or
office of the Assistant Chief Division Chiefs (and
Information Officer equivalent)* for all
employees under their
jurisdiction

Division Directors (and
jurisdiction for whom a Deputy
equivalent)* for employees
Effect adverse actions and actions AC; Division Director (or
ERB covered under their jurisdiction below
based on unacceptable equivalent)*; Director, Detroit
positions the level of Branch or
performance Computing Center or Director,
Division Chief (and
Martinsburg Computing Center
equivalent)*
has proposed an action
Propose and/or effect: 1. Branch Chiefs (and ERB covered 1. Division Directors and
Page
20
Chart 4
Positions/Actions
Authority
—Separation or termination during equivalent)* positions equivalent.

probation 2. All other employees under 2. Branch Chiefs (and
—Suspensions of 14 days or less their jurisdiction equivalent)* Immediate
—Written reprimand supervisor for employees
—Admonishments under their jurisdiction in the
—Warning letters and Letters of case of admonishments only
caution
—Closed without action and
Clearance letters
AWARDS
1. Deputy Assistant
Commissioner; Division
Director, or equivalent level,
of initiating National Office
1. Employees under their function for awards up to
jurisdiction, including field and including $5,000;
Approve monetary awards and employees engaged in Branch Chief, or equivalent*
exceptions to monetary award National Office projects; and Centralized positions level, of initiating National
scales up to and including $5,000 contributions of employees of as defined in IRM office function for awards up
for any one individual or group, other Government agencies 0250 and ERB to and including $3,000
and incur necessary expenses for and armed forces members covered positions 2. Directors (MCC & DCC),
the recognition of contributions 2. Employees in Detroit for awards up to and
Computing Center and including $5,000; Division
Martinsburg Computing Center Chief, or equivalent level, for
awards up to and including
3,000; Branch Chief, or
equivalent level*, for awards
up to and including $1,500
Employees under their

jurisdiction; employees in
Detroit Computing Center and
Martinsburg Computing
Authorize the payment of
Center; contributions of Centralized positions
monetary awards for approved
employees of other as defined in IRM
contributions when an Servicing personnel officers
Government agencies and 0250 and ERB
appropriately documented and
armed forces members; and covered positions
approved case record is received
servicewide or interagency
contributions for which written
notification of approval has
been received
Recommend to the Chief 1. Employees under their

Operations Officer, Chief jurisdiction, including field
as defined in IRM 1. May not redelegate
Management and Finance or employees engaged in
0250 and ERB 2. May not redelegate
Chief Information Officer as National Office projects; and
covered positions
appropriate monetary awards and contributions of employees of
exceptions to monetary award other Government agencies
Page
21
Chart 4
Positions/Actions
Authority
scales exceeding $5,000 and armed forces members

(Recommendation will be 2. Employees in Detroit and
forwarded through the Director, Martinsburg Computing Center
Human Resources Division for
comment)
Determine that work is or is not of Centralized positions

Those supervisors who
an acceptable level of National Office employees as defined in IRM
evaluate the work being
competence for within-grade step under their jurisdiction 0250, and ERB
performed
increase covered positions

jurisdiction and Detroit Deputy Assistant
Approve Request for Personnel Computing Center and ERB covered Commissioner; Branch
Action: SF–52, Part I, Block H Martinsburg Computing Center positions Chief, or equivalent* level of
positions of Division Chief or requesting function
equivalent level
Deputy Assistant
After obtaining technical
Centralized positions Commissioner; Division
assistance of the appropriate
National Office positions under as defined in IRM Director, or equivalent*
Personnel function, to make
their jurisdiction 0250, and ERB level, of function involved;
suitability decisions on external
covered positions Director, Detroit Computing
applicants for employment
Center
* See Note on Chart 1
** Assistants to the Commissioner

may not redelegate
Chart 5
Chief Inspector
Positions/Actions Positions/Actions Not May Not

Is Delegated Authority To Covered By Delegated Covered By The Redelegate
Authority Delegated Authority Lower Than
NOTE: The information on this chart has been

removed due to the transfer of the Inspection
Service from IRS to the Department of
Treasury, Treasury Inspector General for Tax
Administration (TIGTA).
Page
22
Chart 5
Chief Inspector

Is Delegated Authority To Covered By Delegated Covered By The Redelegate
Authority Delegated Authority Lower Than
See Note on Chart 1
Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, National
Taxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer
Service, and Business Systems Modernization Executive, Regional Commissioners
Positions/Actions Positions/Actions Not

May Not Redelegate Lower
Are Delegated Authority To Covered By Delegated Covered By The
Than
Authority Delegated Authority
OTHER ACTIONS
Propose adverse actions

(removals, reductions in grade or Two supervisory levels above
pay, suspensions of more than 14 individual for whom the action
days, furloughs without pay) and is proposed except where the
jurisdiction
actions based on unacceptable second level is Deputy
performance (removals, reductions Commissioner
in grade)

Effect adverse actions and actions Three supervisory levels
jurisdiction for whom a
based on unacceptable ERB covered positions above individual for whom the
subordinate has proposed
performance action is proposed
an action

—separation or termination during
probation
—suspensions of 14 days less
—written reprimand Centralized positions Two supervisory levels above
—admonishments as defined by IRM individual for whom the action
jurisdiction
—warning letters and letters of 0250 is proposed
caution
—closed without action and
clearance letters;
—suitability determinations
APPOINTMENTS
Appoint bona fide graduate Chief, Personnel Branch;

students at accredited colleges or District Director where there
universities to scientific, analytic, or is no Chief, Personnel
Positions under their
professional positions not to Branch; Chief, Regional
jurisdiction
exceed one year (see 5 CFR Office Personnel Section or
213.3102(p), reprinted in FPM Chief, Servicing Personnel
Chapter 213, Appendix C) function
Appoint National Science Contest GS–2 and below Chief, Personnel Branch;
All positions above
finalists as Summer Interns (See 5 assistants to scientific, District Director where there
Page
23
Chart 6

Than
CFR 213.3102(y) and FPM professional and technical GS–2 is no Chief, Personnel
Chapter 213, Appendix C) employees under their Branch; Chief, Regional
jurisdiction Office Personnel Section or
Chief, Servicing Personnel
function
Appoint non-competitively certain

Chief, Personnel Branch;
disabled veterans who have
District Director where there
completed a training program Centralized positions
is no Chief, Personnel
under Administrator of Veterans Positions under their as defined in IRM
Branch; Chief, Regional
Affairs (See 5 CFR, Rule 3.1(a)(2); jurisdiction 0250, and ERB
Office Personnel Section or
5 CFR 315.604(b), and FPM covered positions
Supplement, Book III, Section
function
315.604(b))
Appoint severely handicapped or Chief, Personnel Branch;

mentally retarded sons and District Director where there
Positions listed in
daughters for summer or student is no Chief, Personnel
Schedule A for summer or
employment (See 5 CFR Branch; Chief, Regional
student employment under
213.3102(b); FPM Letter 213–20, Office Personnel Section or
their jurisdiction
and FPM Supplement 990–1, Part Chief, Servicing Personnel
213 (See Section 213.3101(b)) function
Appoint to Schedule A positions,

severely physically handicapped
and mentally retarded persons
who:
—under temporary appointments
have demonstrated their ability to
perform their duties satisfactorily, Positions under their Centralized positions
or jurisdiction as defined in IRM 0250
—have been certified by
counselors or state vocational
function
rehabilitation agencies or the
Veterans Administration as likely to
succeed in the performance of the
duties
1. Approve extension of initial one

month appointment for special
needs for an additional one-month 1. Employees under their
period jurisdiction ERB covered positions,
2. Approve outside the Register 2. Employees under their and Centralized
appointments at GS–12 (or jurisdiction at the GS–12 positions as defined in
equivalent) level and below in or below level, and all IRM 0250
increments not to exceed one year wage grade positions
function
Approve extension of temporary
appointment for additional one-
year periods not to exceed a total
Page
24
Chart 6

Than
of four (4) years

Assign an Excepted employee
ERB covered positions, District Director where there
serving under Schedule A or B
Employees under their and Centralized is no Personnel Branch;
appointment to a competitive
jurisdiction positions as defined in Chief, Regional Office
position (with prior Departmental
IRM 0250 Personnel Section or Chief,
approval)
Servicing Personnel function
AWARDS
Assistant Regional
Commissioner, or equivalent*
level; Director, District Office,
Service Center, or Austin
Compliance Center for
awards up to and including
$5,000; Branch Chief, or
equivalent level, in Regional
Approve monetary awards and Employees under their Office for awards up to and
exceptions to monetary award jurisdiction and Centralized positions including $3,000; Division
scales up to and including $5,000 contributions of employees as defined in IRM Chief, or equivalent level, in
for any one individual or group, of other Government 0250, and ERB District Office or Service
and incur necessary expenses for agencies and armed covered positions Center for awards up to and
the recognition of contributions forces members including $3,000; Branch
Chief, or equivalent level, in
District Office, Service
Center, or Austin Compliance
Center for awards up to and
including $1,500. Also
delegated to second-level
supervisors for employees
under their jurisdiction.

jurisdiction; contributions
of employees of other
Authorize the payment of monetary
Government agencies and Centralized positions
awards for approved contributions
armed forces members; as defined in IRM 0250
when an appropriately documented Servicing personnel officers
and servicewide or and ERB covered
and approved case record is
interagency contributions positions
received
for which written
notification of approval has
been received
Recommend to the Deputy Employees under their Centralized positions

Commissioner monetary awards jurisdiction and as defined in IRM
May not redelegate
and exceptions to monetary award contributions of employees 0250, and ERB
scales exceeding $5,000 of other Government covered positions
(Recommendations will be agencies and armed
Page
25
Chart 6

Than
forwarded through the Director, forces members

Strategic Human Resources
Division for comment)
CLASSIFICATION
Designated Position
Classifiers or Personnel
Those Listed in IRM
Specialists assigned position
0511 as requiring
classification responsibilities.
All General Schedule and Director, Human
Classify positions Wage Board positions Resources Division
within their Regions classification action
Branch, to implement action,
(authorized staff in Prime
District may provide
personnel services)
DETAILS
Approve details of 30 days or less

to or from offices under their Chief, Regional Personnel
jurisdiction and another Federal ERB covered positions Branch or Servicing
jurisdiction
Agency or Department of the Personnel function
Treasury Bureau
Approve extension of employee

details for established positions
beyond 120 days: Chief, Personnel Branch;
— TO SAME OR LOWER GRADE ERB covered positions District Director where there
Positions in 120-day increments for Positions under their and centralized is no chief, Personnel Branch;
up to one year; and jurisdiction positions as defined in Chief, Regional Office
—to higher grade positions for a IRM 0250 Personnel Section or Chief,
period not to exceed 240 calendar Servicing Personnel function
days which are not during major
reorganizations
PAY ADMINISTRATION
Approve exceptions to restrictions

for pay for more than one position All positions under their Chief, Personnel Branch and
for more than 40 hours a week jurisdiction Servicing Personnel function
(dual employment)
1. Chief, Personnel Branch

Approve personnel actions for
1. Employees under their Centralized positions 2. Chief, Regional Personnel
corrective action including
jurisdiction; as defined in IRM 0250 Branch or Servicing
retroactive promotion and back pay
Personnel function
Senior Technician Regional

Approve personnel actions to GM–13/14/15 (PMRS)
Office
Page
26
Chart 6

Than
effect PMRS increases employees Personnel Section or

Servicing Personnel function

jurisdiction—including:
Unit Manager, or equivalent*
—Employees under their
Process approved step increases level, Personnel Branch and
jurisdiction who occupy
servicing Personnel function.
positions centralized to the
National Office
Determine that work is or is not of Those supervisors who

an acceptable level of competence evaluate the work being
jurisdiction
for within-grade step increase performed
RECRUITMENT
1. Employment Section Chief

Approve recruitment and in Regional Office; Chief,
examination of applicants, Personnel Branch in Service
establishment and issuance of Center; Chief, Human
competitor inventories, and Resources Branch in Austin
issuances of certificates of eligibles Compliance Center
by delegated Special Examining 2. Employment Section
jurisdiction
Units: Chief, Regional Personnel
1. When implementing nationwide Branch; For Districts and
agreements Service Centers/Austin
2. When implementing local Compliance Center
agreements 3. Servicing Personnel
offices
RETIREMENT
Process Law Enforcement Unit Manager or equivalent*

Law Enforcement Officer Centralized positions
retirements in accordance with level, Personnel Branch or
positions under their as defined in IRM 0250
IRM 0831.8 and FERS Servicing Personnel function
Approve personnel actions for the 1a. Branch Chief, or

Action involving
Internal Revenue Service for equivalent* level of requesting
1a. Employees under their centralized positions as
appointments, position changes, function for Region and
jurisdiction defined in IRM 0250
and separations, or take final District; first-line supervisor in
1b. Employees under their Actions requiring prior
action for the IRS: Service Center/Austin
jurisdiction approval of the
1. Request for Personnel Action, Compliance Center. Also
2. Employees under their Department of the
SF–52: delegated to first-line
jurisdiction Treasury as defined in
a. Part I, Block H supervisors and those
IRM 0250
b. Part II, Block 38 managers and management
2. Notification of Personnel Action: officials designated.
Page
27
Chart 6

Than
SF–50, mass changes, new action 1b. Senior Technician,

code sheets, etc. Personnel Branch (may be
redelegated to prime
district/service center to also
provide such service for
districts without a Personnel
Branch) Senior Technician,
Regional Office Personnel
Section or Servicing
Personnel function
2. Unit Manager or
equivalent* level, Personnel
Branch (may be redelegated
to prime district/service center
to also provide such service
for districts without a
Personnel Branch) and
servicing Personnel office
1. Branch Chief, or
equivalent* level, in Regional
After obtaining technical Office; Division Chief for
assistance of the appropriate District and Service
Personnel function, to make Center/Austin Compliance
Actions involving
suitability decisions on external 1. Positions under their Center and second-level
centralized positions as
applicants for employment— jurisdiction; supervisors
defined in IRM 0250,
1. from other than Special 2. Positions under their 2. Employment Section
and ERB covered
Examining Units jurisdiction, Chief, Regional Personnel
positions
2. from Special Examining Units Branch; Chief, Personnel
with full delegated examining and Branch for Districts and
certification authority Service Centers/Austin
Compliance Center; Servicing
Personnel function
TRAINING
Approve training plans which do Chief, Personnel Branch;

not require modification of District Director where there
qualification standards for certain is no Chief, Personnel
Positions under their as defined in IRM
disabled veterans (See 38 USC Branch; Chief, Regional
jurisdiction 0250, and ERB
Chapter 31; 5 CFR 315.604(a); Office Personnel Section or
covered positions
FPM Chapter 315, Subchapter 6–6 Chief, Servicing Personnel
and Appendix B) function
* See Note on Chart 1.
Chart 7
Page
28
District/Service Center Director, Austin Compliance Center

May Not Redelegate
Lower Than
OTHER ACTIONS
Division Chiefs (and

equivalent)* for all
jurisdiction
reductions in grade or pay, suspensions
of more than 14 days, furloughs without All employees under Centralized positions as
Section Chiefs or
pay) and actions based on unacceptable their jurisdiction defined by IRM 0250
Group Managers
performance (removals, reductions in
(when no Section
grade)
Chief exists) for
jurisdiction
1. Centralized positions as
All employees under defined by IRM 0250
Effect adverse actions and actions their jurisdiction for 2. All positions centralized
May not redelegate.
based on unacceptable performance whom a subordinate to the office of Regional
has proposed an action Commissioner, Assistant
Commissioner
Propose and/or effect: 1. Division Chiefs (and

—Separation or termination during equivalent)* for all
probation Centralized positions as employees under their
—Suspensions of 14 days or less defined by IRM 0250; and jurisdiction
—Written reprimand 1. For all employees all positions centralized to
—Admonishments under their jurisdiction the office of Regional Immediate supervisors
—Warning letters and letters of caution Commissioner, Assistant for all employees
—Closed without action and Clearance Commissioner. under their jurisdiction
letters only in the case of
—Suitability determinations admonishments
* See Note on Chart 1
Chart 8
Directors, Computing Centers

May Not Redelegate
Lower Than
OTHER ACTIONS

reductions in grade or pay, suspensions Division Chiefs (and
of more than 14 days, furloughs without All employees under Centralized position as equivalent)* for all
pay) and actions based on their jurisdiction defined by IRM 0250 employees under their
unacceptable performance (removals, jurisdiction
reductions in grade)
Page
29
Chart 8

May Not Redelegate
Lower Than
All employees under

Effect adverse actions and actions their jurisdiction for
May not redelegate
based on unacceptable performance whom a subordinate
has proposed an action

Division Chiefs (and
—Separation or termination during
equivalent)* for all
probation
—Suspensions of 14 days or less
jurisdiction
—Written reprimand All employees under
Immediate supervisors
—Admonishments their jurisdiction
for all employees under
—Warning letters and letters of caution
their jurisdiction only in
—Closed without action and Clearance
the case of
letters
admonishments
Appoint bona fide graduate students at

accredited colleges or universities to
scientific, analytic, or professional For positions under
Chief, Personnel Branch
positions not to exceed one year. (See their jurisdiction
5 CFR 213.3102(p), reprinted in FPM
Chapter 213, Appendix C)
GS–2 and below

Appoint National Science Contest
assistants to scientific,
finalists as Sumer Interns. (See 5 CFR
professional and All positions above GS–2 Chief, Personnel Branch
213.3102(y) and FPM Chapter 213,
technical employees
Appendix C)
under their jurisdiction
APPOINTMENTS
Appoint noncompetitively certain

disabled veterans who have completed
a training program under Administrator
of Veterans Affairs (See 5 CFR Rule ERB covered positions Chief, Personnel Branch
jurisdiction.
3.1(a)(2); 5 CFR 315.604(b); and FPM
315.604(b)
Appoint severely handicapped or

mentally retarded sons and daughters Positions listed in
for summer or student employment. Schedule A for summer
Chief, Personnel Branch
(See 5 CFR 213.3101(b); FPM Letter or student employment
213–20, and FPM Supplement 990–1, under their jurisdiction
Part 213, Section 213.3101(b))

persons who: ERB covered positions Chief, Personnel Branch
jurisdiction
—under temporary appointments have
demonstrated their ability to perform
their duties satisfactorily; or
Page
30
Chart 8

May Not Redelegate
Lower Than
—have been certified by counselors or

state vocational rehabilitation agencies
or the Veterans Administration as likely
to succeed in the performance of the
duties
1. 1. Approve extension of initial one

month appointment for special needs
1. Employees under
for an additional one month period
their jurisdiction
2. Approve outside the Register
2. Employees under
appointments at GS–12 or equivalent
their jurisdiction at the ERB covered positions Chief, Personnel Branch
level and below for increments not to
GS–12 or below level
exceed one year
and all wage grade
3. Approve extension of initial outside
positions
the Register Appointment for additional
one year periods for up to four (4) ears
Assign an employee serving under a

Schedule A or B appointment to a ERB covered positions Chief, Personnel Branch
jurisdiction
competitive position
CLASSIFICATION
Designated Position
All General Schedule
Those positions listed as Classifiers, or Personnel
and Wage Board
Classify positions requiring National Office Specialists assigned
positions under their
Classification in IRM 0511 position classification
jurisdiction
responsibilities
DETAILS
Approve details of 30 days or less to or

from positions in the Data Center,
National Computer Center, and another ERB covered positions May not redelegate
jurisdiction
Federal Agency or Department of the
Treasury Bureau
Approve extension of employee details

for established positions beyond 120
days:
—to same or lower-graded positions in
their respective organizations in 120 ERB covered positions Chief, Personnel Branch
jurisdiction
day increments for up to one year; and
—to higher grade positions in their
respective organizations for a period not
to exceed 240 calendar days
PAY ADMINISTRATION

Approve personnel actions for ERB covered positions Chief, Personnel Branch
jurisdiction
corrective action involving retroactive
Page
31
Chart 8

May Not Redelegate
Lower Than
promotion and back pay
Approve recruitment and examination of

applicants, establishment and issuance
of competitor inventories and issuance ERB covered positions Chief, Personnel Branch
jurisdiction
of certificates of eligibles by delegated
special Examining Units
Actions involving
Approve personnel actions for the centralized positions and
Internal Revenue Service for personnel actions
appointments, position changes, and requiring prior approval of 1a. Division Chief of
separations, or take final action for the the Department of the requesting function
IRS: Treasury as defined in IRM 1b. Senior Personnel
1. Request for Personnel Action, SF– 0250, and ERB covered Technician
jurisdiction
52: positions 2. Designated
a. Part I, Block H 1a. Detroit Computing Personnel Technician,
b. Part II, Block 38 Center and Martinsburg Personnel Branch
2. Notification of Personnel Action, SF– Computing Center
50 positions of Division Chief
or equivalent level
After obtaining technical assistance of

the Personnel function, to make
suitability decisions:
—on external applicants for
employment and all applicants certified Positions under their
ERB covered positions Chief, Personnel Branch
for employment by Special Examining jurisdiction
Units
—for all applicants to IRS Special
Examining Units for placement on
appropriate registers
TRAINING
Approve training plans which do not

require modification of qualification
standards for certain disabled veterans. Positions under their
ERB covered positions Chief, Personnel Branch
(See 38 USC Chapter 31; 5 CFR jurisdiction
315.604(a); FPM Chapter 315,
Subchapter 6–6 and Appendix B)
Chart 9
Chief Counsel
Page
32
May Not Redelegate
Is Delegated Authority To Covered By Delegated Covered By The
Lower Than
OTHER ACTIONS

2. Division Director for
1. Centralized positions
N.O. Branch Chiefs;
Propose adverse actions (removals, in Appeals as defined in
Branch Chiefs for all
reductions in grade or pay, suspensions IRM 0250; and Division
other N.O. employees
of more than 14 days, furloughs without and Regional Directors
3. Regional Director for
pay) and actions based on 2. All other National
Ass't Regional Director;
unacceptable performance (removals, Office employees
Ass't Regional Director
reductions in grade) 3. All other Regional
for Branch Chiefs;
Appeals employees
Branch Chiefs for all
other employees
1. N.O. Branch Chiefs

2. All other N.O.
employees Centralized positions in
2. Division Director
3. Assistant Regional Appeals as defined in IRM
Effect adverse actions and actions 3. May not redelegate
Director 0250
based on unacceptable performance 4. Regional Director
4. Regional Branch Division Director
5. Ass't Regional
Chiefs Regional Director
Director
5. All other Regional
Appeals employees
1. Division Director
2. Branch Chiefs (N.O.);
and supervisors for
Propose and/or effect: 1. Branch Chiefs (N.O.)
—separation or termination during 2. All other National
jurisdiction for
probation Office employees in
admonishments only
—suspensions of 14 days less Appeals
3. Regional Director
—written reprimand 3. Assistant Regional
ERB positions in Appeals 4. Ass't Regional
—admonishments Director
Director
—warning letters and letters of caution 4. Branch Chief
5. Branch Chiefs
—closed without action and clearance (Regional)
(Regional); and
letters 5. All other Regional
supervisors for
—suitability determinations Appeals employees
jurisdiction for
admonishments only
AWARDS
1. Division Director of
1. Employees in the initiating National Office
National Office function for awards up
functions of Appeals, to and including $5,000,
exceptions to monetary award scales
including field Centralized positions in Branch Chief of initiating
up to and including $5,000 for any one
employees engaged in Appeals as defined in IRM National Office function
individual or group, and incur necessary
National Office projects 0250 for awards up to and
expenses for the recognition of
2. Employees in including $3,000
contributions
Regional Appeals 2. Regional Director for
offices awards up to and
including $5,000
Recommend to the Deputy 1. Employees in the Centralized positions in 1. May not redelegate
Page
33
Chart 8

May Not Redelegate
Lower Than
Commissioner monetary awards and National Office Appeals as defined in IRM 2. May not redelegate
exceptions to monetary awards scales functions of Appeals, 0250
exceeding $5,000 (Recommendations including field
will be forwarded through the Director, employees engaged in
Human Resources Division for National Office projects
comment) 2. Employees in
regional Appeals offices
Determine that work is or is not of an IRS employees under Centralized positions in Those supervisors who
acceptable level of competence for the Chief Counsel's Appeals as defined in IRM evaluate the work being
within-grade step increase jurisdiction 0250, performed
1. Employees in
National Office
functions of Appeals, 1. National Director of
Centralized positions in
Approve Request for Personnel Action: including field Appeals
Appeals as defined in IRM
SF–52, Part I, Block H employees engaged in 2. Regional Director of
0250
National Office projects Appeals
2. Employees in
1. Employees in
National Office
After obtaining technical assistance of functions of Appeals, 1. National Director of
Centralized positions in
the appropriate Personnel function, to including field Appeals
Appeals as defined in IRM
make suitability decisions on applicants employees engaged in 2. Regional Director of
0250
for employment National Office projects Appeals
2. Employees in
Chart 10
Director, National Office Resources Management Division

Is Delegated Authority To Covered By Delegated Covered By The Redelegate Lower
Authority Authority Than
APPOINTMENTS
Appoint bona fide graduate students at ERB covered positions.

Chief, National Office
accredited colleges or universities to Positions in the National Positions under the
Human Resources
scientific, analytic, or professional Office Assistant Commissioner
Branch
positions not to exceed one year (See (International)
Page
34
Chart 10

Appoint National Science Contest GS–2 and below assistants All positions above GS–2
finalists as Summer Interns (See 5 to scientific, professional Positions under the
Human Resources
CFR 213.3102 (y) and FPM Chapter and technical National Assistant Commissioner
Branch
213, Appendix C) Office employees (International)

ERB covered positions.
a training program under Administrator Chief, National Office
Positions in the National Positions under the
of Veterans Affairs (See 5 CFR, Rule Human Resources
Office Assistant Commissioner
3.1(a)(2); 5 CFR 315.604(b), and FPM Branch
(International)
315.604(b))

mentally retarded sons and daughters Positions Listed in Schedule
Positions under the Chief, National Office
for summer or student employment A for summer or student
Assistant Commissioner Human Resources
(See 5 CFR 213.3101(b); FPM Letter employment in the National
(International) Branch
213–20, and FPM Supplement 990–1, Office
Part 213, (Section 213.3101(b))

persons who:
—under temporary appointments have ERB covered positions;
demonstrated their ability to perform and positions under the Chief, National Office
Positions in the National
their duties satisfactorily, or jurisdiction of the Assistant Human Resources
Office
—have been certified by counselors or Commissioner Branch
state vocational rehabilitation agencies (International)
duties

for an additional one-month period
1. Positions in the National
2. Approve outside the Register
Office ERB covered positions;
appointments at GS–12 or equivalent Chief, National Office
2. GS–12 and below and employees under the
level and below in increments not to Human Resources
positions in the National Assistant Commissioner
exceed one year Branch
Office and all wage grade (International)
Approve extension of initial outside the
positions
Register appointment for additional
one-year periods not to exceed a total
of four (4) years
Assign an excepted employee serving ERB covered positions;

under Schedule A or B appointment to Positions in the National and employees under the
Human Resources
a competitive position (with prior Office Assistant Commissioner
Branch
Departmental approval) (International)
Page
35
Chart 10

AWARDS
National Office employees

and field employees
serviced by the National
Authorize the payment of monetary Employees under the Appropriate Section
Office Human Resources
awards for approved contributions Assistant Commissioner Chief, National Office
Branch; and servicewide or
when an appropriately documented (International); and ERB Human Resources
inter-agency contributions
and approved case record is received covered positions Branch
for which written notification
of approval has been
received
CLASSIFICATION
ERB covered positions; Designated Position

those positions listed in Classifiers, or
IRM 0511 as requiring Personnel
All General Schedule
Director, Human Specialists assigned
positions thru GS–15 and
Classify positions Resources Division, position classification
all Wage Board positions of
classification action; responsibilities in the
National Office employees
employees under the National Office
Assistant Commissioner Human Resources
(International) Branch
DETAILS

or from the Internal Revenue Service
and another Federal Agency or
Treasury Bureau Approve extension of
employee details for established ERB covered positions;
positions beyond 120 days: and positions under the Chief, National Office
—to same or lower-graded positions National Office employees jurisdiction of the Assistant Human Resources
within the National Office in 120-day Commissioner Branch
increments for up to one year; and (International)
—to higher-graded positions within the
National Office for a period not to
exceed 240 calendar days which are
not during major reorganization
PAY ADMINISTRATION
ERB covered positions;

Approve personnel actions for Chief, National Office
and Employees under the
corrective action involving retroactive National Office employees Human Resources
Assistant Commissioner
promotion with back pay Branch
(International)
Employees under the Appropriate Section

Process approved step increase National Office employees
Assistant Commissioner Chief, National Office
(International) and ERB Human Resources
Page
36
Chart 10

covered Positions Branch
Approve recruitment and examination ERB covered positions;

Appropriate Section
of applicants, establishment and Positions under the
Positions in the National Chief, National Office
issuance of competitor inventories, and jurisdiction of the Assistant
Office Human Resources
issuance of certificates of eligibles by Commissioner
Branch
delegated Special Examining Units (International)
RETIREMENT
Process retirement applications Personnel Staffing

provided employees meet Employees under the Specialist, Staffing &
Law Enforcement Officer
requirements for eligibility, including Assistant Commissioner Classification
positions in the National
requirement of at least 20 years of (International) and ERB Section, National
Office
service previously determined to be covered positions Office Human
creditable under these provisions Resources Branch
1. Senior Personnel
Staffing Specialist,
Approve personnel actions for the All other centralized Staffing &
Internal Revenue Service for positions as defined in IRM Classification
1. National Office
appointments, position changes, and 0250 and National Office Section, National
employees
separations; or take final action: 1. ERB covered positions; Office Human
2. National Office
Request for Personnel Action, SF–52: and employees under the Resources Branch
employees
Part II, Block 382. Notification of Assistant Commissioner 2. Appropriate Unit
Personnel Action, SF–50 (International) Chief, National Office
Human Resources
Branch

the Personnel Branch, make suitability 1. Branch Chief, or
Centralized positions as
decisions equivalent, of the
defined in IRM 0250 and
1. on external applicants for requesting function
ERB covered positions;
employment and all applicants certified Positions in the National 2. Appropriate
and positions under the
for employment by Special Examining Office Section Chief,
jurisdiction of the Assistant
Units National Office
Commissioner
2. for all applicants to IRS Special Human Resources
(International)
Examining Units for placement on Branch
TRAINING
Approve training plans which do not Chief, National Office

Positions in the National ERB covered positions;
require modification of qualification Human Resources
Office and positions under the
standards for certain disabled veterans Branch
Assistant Commissioner
(See 38 USC, Chapter 31; 5 CFR
Page
37
Chart 10

351.604(a); FPM Chapter 315, (International)

Chart 11
Director, Office of Support and Management, A/C (International)

Authority Delegated Authority Than
APPOINTMENTS
Appoint bona fide graduate students at

accredited colleges or universities to
scientific, analytic, or professional Positions in the Jurisdiction
and centralized positions Personnel Officer
positions not to exceed one year. (See of the A/C (International)
GS–2 and below assistants

Appoint National Science Contest to scientific, professional
finalists as Summer Interns (See 5 and technical National
All positions above GS–2 Personnel Officer
CFR 213.3102(y) and FPM Chapter Office employees under the
213, Appendix C) jurisdiction of the A/C
(International)

a training program under Administrator Positions under the ERB covered positions,
of Veterans Affairs (See 5 CFR Rule jurisdiction of the A/C and centralized positions Personnel Officer
3.1(a)(2), 5 CFR 315.604(b), FPM (International) as defined in IRM 0250
315.604(b)

Positions listed in Schedule
mentally retarded sons and daughters
A for summer or student
for summer or student employment
employment in the National Personnel Officer
(See 5 CFR 273.3101(b); FPM Letter
Office under the jurisdiction
213–20, and FPM Supplement 990–1,
of the A/C (International)
Part 213, Section 213.3101(b))

persons who:
—under temporary appointments have Positions under the ERB covered positions,
demonstrated their ability to perform jurisdiction of the A/C and centralized positions Personnel Officer
their duties satisfactorily; or (International) as defined in IRM 0250
—have been certified by counselors or
state vocational rehabilitation agencies
Page
38
Chart 10

duties

for an additional one month period
2. Approve outside the Register 1. Positions under the
appointments at GS–12 or equivalent jurisdiction of the A/C
ERB covered positions,
level and below in increments not to (International)
and centralized positions Personnel Officer
exceed one year 2. GS–12 and below
positions and all wage
Approve extension of initial outside the grade positions
Register appointment for additional one
year periods not to exceed a total of
four (4) years
Assign an excepted employee serving

Positions under the ERB covered positions,
under a Schedule A or B appointment
jurisdiction of the A/C and centralized positions Personnel Officer
to a competitive position (with prior
(International) as defined in IRM 0250
Departmental approval)
CLASSIFICATION
All General Schedule ERB covered positions,

positions thru GS–15 and and those positions listed
all Wage Board positions of in IRM 0511 as requiring Senior Classification
Classify positions
employees under the Director, Human Specialist
jurisdiction of the A/C Resources Division,
(International) classification action
DETAILS

Employees under the
or from the Internal Revenue Service
jurisdiction of the A/C ERB covered positions Personnel Officer
and another Federal Agency or
(International)
Treasury Bureau
Approve extension of employee details

for established positions beyond 120
days:
—to same or lower-graded positions, in
120-day increments for up to one year;
jurisdiction of the A/C and centralized positions Personnel Officer
and
—to higher-graded positions for a
period not to exceed 240 calendar
days which are not during major
reorganization
PAY ADMINISTRATION
Approve personnel actions for Employees under the ERB covered positions, Personnel Officer
corrective action involving retroactive jurisdiction of the A/C and centralized positions
Page
39
Chart 10

promotion with back pay (International) as defined in IRM 0250
Employees under the

Process approved step increase jurisdiction of the A/C Personnel Officer
(International)
Approve recruitment and examination

of applicants, establishment and Positions under the ERB covered positions,
issuance of competitor inventories, and jurisdiction of the A/C and centralized positions Personnel Officer
issuance of certificates of eligibles by (International) as defined in IRM 0250
delegated Special Examining Units
RETIREMENT
Process retirement applications

provided employees meet
requirements for eligibility, including Law Enforcement Officer Senior Staffing
requirement of at least 20 years of positions Specialist
service previously determined to be
creditable under these provisions
STANDARD FORM 52 and 50
Approve personnel actions for the

Internal Revenue Service for
appointments, position changes, and 1. Senior Staffing
Employees under the ERB covered positions,
separations; or take final action Specialist
jurisdiction of the A/C and centralized positions
1. Request for Personnel Action, SF– 2. Processing
52; Part II, Block 38 Supervisor
2. Notification of Personnel Action,
SF–50

the Personnel Office, make suitability
decisions
1. on non-IRS applicants for 1. Branch Chief, or
employment and all applicants certified equivalent, of the
for employment by Special Examining requesting function
Units 2. Personnel Officer
2. for all applicants to IRS Special
Examining Units for placement on
TRAINING
Approve training plans which do not

Positions under the ERB covered positions, Personnel Officer
require modification of qualification
standards for certain disabled veterans
Page
40
Chart 10

(See 38 USC, Chapter 31; 5 CFR (International) as defined in IRM 0250

315.604(a); FPM Chapter 315,
Chart 12
Assistant Commissioner (Human Resources Management and Support)

Is Delegated Authority To Covered by Covered by The Redelegate
Delegated Authority Delegated Authority Lower Than
RETIREMENT
Administer Civil Service Retirement system law

All law enforcement May not
enforcement coverage provisions for the Internal
positions redelegate
Revenue Service
Chart 13
Second Level Manager

Is Delegated Authority To Covered by Covered by The Redelegate
Delegated Authority Delegated Authority Lower Than
Approve cash payments for a Manager's Award of no

less than $50 nor more than $250 for award
recommendations initiated by a first level supervisor or
All employees under May not
manager for immediate recognition of an employee's
his or her jurisdiction. redelegate
job related special contributions or personal efforts
which are of limited scope and do not meet the criteria
for more substantial award recognition.
Page
41

IRS Agents Can Get Cash Awards For Making Your Life A LIVING HELL

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

IRS Agents Can Get Cash Awards For Making Your Life A LIVING HELL

Uploaded by

Copyright:

Available Formats

IRS Agents Can Get Cash Awards for

making your life a LIVING HELL

United States Code Title 5

SUBCHAPTER I—AWARDS FOR SUPERIOR ACCOMPLISHMENTS

• § 4502. General provisions

(b) When the head of an agency certifies to the Office of Personnel

(e) The Office of Personnel Management may by regulation permit agencies

• § 4503. Agency awards

(1) by his suggestion, invention, superior accomplishment, or other personal effort

• § 4504. Presidential awards

(1) by his suggestion, invention, superior accomplishment, or other

(2) performs an exceptionally meritorious special act or service in the

A Presidential award may be in addition to an agency award under

• § 4505. Awards to former employees

• § 4505a. Performance-based cash awards

(1) An employee whose most recent performance rating was at the

(c) The Office of Personnel Management shall prescribe such

(d) The preceding provisions of this section shall be applicable with

(e) At the request of the head of an Executive agency, the President

• § 4507. Awarding of ranks in the Senior Executive Service

(b) Each agency shall submit annually to the Office recommendations of

(1) Meritorious Executive, for sustained accomplishment, or

(2) Distinguished Executive, for sustained extraordinary

A career appointee awarded a rank under paragraph (1) or (2) of this

(d) During any fiscal year—

(1) the number of career appointees awarded the rank of Meritorious

(2) the number of career appointees awarded the rank of

(1) Receipt by a career appointee of the rank of Meritorious Executive

(2) Receipt by a career appointee of the rank of Distinguished

· § 4507a. Awarding of ranks to other senior career employees

(1) under a time-limited appointment; or

(2) in a position that is excepted from the competitive service because

· § 4508. Limitation of awards during a Presidential election year

(1) “Presidential election period” means any period beginning on June

(A) in a Senior Executive Service position and is not a career

(B) in a position of a confidential or policy-determining

• § 4509. Prohibition of cash award to Executive Schedule officers

(1) serves in—

(A) an Executive Schedule position under subchapter II of chapter 53; or

(B) a position for which the compensation is set in statute by reference to a

(2) “employee” includes—

(A) an individual paid under a statutory pay system defined in

(B) a prevailing rate employee, as defined in section 5342 (a)(2); and

(C) a category of employees included by the Office of Personnel

but does not include—

(i) an individual paid at an annual rate of basic pay for a

(ii) a member of the Senior Executive Service paid under

(iii) an administrative law judge paid under section 5372;

(iv) a contract appeals board member paid under

(v) an administrative appeals judge paid under

(vi) an individual in a position which is excepted from the

(3) “Office” means the Office of Personnel Management.

• § 5403. Human Capital Performance Fund

(A) An agency shall submit a plan as described in

(i) After the reduction for training required under

(ii) If the Office does not allocate an agency’s full

(i) After the reduction for training under

(ii) An agency with an exceptionally high-quality

• § 5404. Human capital performance payments

(1) Notwithstanding any other provision of law, the Office may

(2) The number of employees in an agency receiving payments from

(1) A human capital performance payment provided to an individual

(2) The aggregate of an employee’s rate of basic pay, adjusted by any