7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Handbook 9.11 Fiscal and Personnel Matters Chapter 4 Personnel Matters
### Contents [9.11] 4.1 OVERVIEW [9.11] 4.2 SHIFTING OF PERSONNEL RESOURCES [9.11] 4.2.1 STAFFING OR SKILLS IMBALANCE [9.11] 4.3 MANAGEMENT OF SPECIAL AGENTS [9.11] 4.4 DISCIPLINARY ACTION [9.11] 4.5 SCHEDULE A APPOINTMENTS FOR CRIMINAL INVESTIGATORS (SPECIAL AGENT) [9.11] 4.6 RESTRICTIONS ON THE USE OF REVENUE AGENT SUPPORT [9.11] 4.7 CRIMINAL INVESTIGATOR PART-TIME EMPLOYMENT PROGRAM [9.11] 4.7.1 Eligibility Requirements [9.11] 4.7.2 Application Process [9.11] 4.7.3 Duration of Participation in The Program [9.11] 4.7.4 Work Hours and Compensation [9.11] 4.7.5 Reassignments [9.11] 4.7.6 Work Assignments [9.11] 4.7.7 Performance Evaluations [9.11] 4.7.8 Outside Employment [9.11] 4.7.9 Effect on Calculation of Retirement Annuity and Other Benefits [9.11] 4.7.9.1 Retirement Annuity Computation [9.11] 4.7.9.2 Retirement Contributions, Taxes, Thrift Savings Plan, & Life Insurance [9.11] 4.7.9.3 Health Insurance [9.11] 4.7.9.4 Leave Accrual [9.11] 4.7.9.4.1 Sick Leave [9.11] 4.7.9.4.2 Annual Leave [9.11] 4.7.9.4.3 Adverse Actions and Reductions in Force (RIF) [9.11] 4.8 LAW ENFORCEMENT AVAILABILITY PAY (LEAP) [9.11] 4.8.1 Requirements [9.11] 4.8.2 Temporary Hardship Exemption [9.11] 4.8.3 Involuntary Cessation of LEAP [9.11] 4.8.4 Calculation of Annual Average [9.11] 4.8.5 Scheduled Hours [9.11] 4.9 CRIMINAL INVESTIGATION SUCCESSION PLANNING PROGRAM (CISPP) [9.11] 4.9.1 Reserved [9.11] 4.9.2 Reserved [9.11] 4.9.3 Reserved [9.11] 4.9.4 Reserved [9.11] 4.9.5 Reserved [9.11] 4.9.5.1 Reserved [9.11] 4.9.5.2 Reserved [9.11] 4.9.5.3 Reserved [9.11] 4.9.5.4 Reserved [9.11] 4.9.5.5 Reserved [9.11] 4.9.6 Reserved
### [9.11] 4.1 (8-21-2000) OVERVIEW
The Director, Human Resources, Headquarters has the responsibility for developing and implementing Criminal Investigation personnel management policies and procedures, in conjunction with advice from: the Office of Chief Counsel, General Legal Services; the Office of Personnel Management (OPM); IRS Personnel, including Labor Relations; and U. S. Treasury Department Personnel. Many of these policies and procedures are set forth in the following sections, including; Shifting of personnel resources. Management of special agents. Disciplinary action. Schedule A appointments for criminal investigators (Special Agent). Restrictions on the use of revenue agent support. Part-Time employment. Law enforcement availability pay. Succession planning. Additional policies are set forth in the chapter dealing with CI Directives, IRM 9.1.4
### [9.11] 4.2 (09-20-1998) SHIFTING OF PERSONNEL RESOURCES
Occasionally, an imbalance in staffing or needed skills may occur within a geographical area which cannot be corrected through the normal attrition or hiring processes. When this occurs, a shifting of personnel resources is necessary. Mobility is a condition of employment for all special agents.
### [9.11] 4.2.1 (8-21-2000) STAFFING OR SKILLS IMBALANCE
If there are too many employees assigned to a geographic area, the Special Agent in Charge (SAC) should ask for volunteers to accept transfers (or temporary details, if the imbalance is expected to last less than 18 months) to other areas within the field office where they can be effectively employed. If the employee(s) could be more effectively employed outside of the field office, the SAC may consult with the Director, Field Operations to have the employee(s) transferred or detailed elsewhere within the area. The Director, Field Operations may, in turn, consult with the other Directors, Field Operations to determine if the employee(s) could be more efficiently employed elsewhere within the nation. If there are too few employees in a geographic area, the SAC should ask for qualified volunteers within the division to accept transfers (or temporary details, if the imbalance is expected to last less than 18 months) into the area. If this fails to correct the problem, the SAC may ask the Director, Field Operations to request volunteers for transfer or detail from throughout the area. If this also fails, the Director, Field Operations may ask the other Directors, Field Operations to request volunteers for transfer or detail from throughout the nation. If not enough qualified employees volunteer, employees may be involuntarily transferred or detailed. The Chief, CI, must approve all involuntary transfers or details. NOTE: Involuntary transfers and details should be used only as a last resort, when all other means to correct the problem have failed. They should never be used as a disciplinary measure.
### [9.11] 4.3 (8-21-2000) MANAGEMENT OF SPECIAL AGENTS
Supervisory Special Agents (SSAs) are responsible for the efficient assignment of the special agents in their groups. They must keep abreast of the investigations being conducted in order to provide competent guidance and to prevent waste of resources.
### [9.11] 4.4 (8-21-2000) DISCIPLINARY ACTION
Rarely, a SSA may encounter a situation which calls for disciplinary action to be taken against an employee. The SSA should always consult with the Assistant Special Agent in Charge (ASAC) and SAC before taking any such action. Labor Relations should also be involved at the earliest opportunity.
### [9.11] 4.5 (8-21-2000) SCHEDULE A APPOINTMENTS FOR CRIMINAL INVESTIGATORS (SPECIAL AGENT)
These positions are similar to Criminal Investigators in the competitive service. However, the individual appointed must be required to perform highly skilled and sensitive investigations without the knowledge of the person(s) under investigation. The investigations involved in these assignments are of an unusual nature and require investigative skills for which it is impractical to examine. Typically, Schedule A appointees will be directly responsible to the Headquarters Criminal Investigation function, and will receive functional supervision from the SAC in the area assigned. The Chief, CI has the sole authority to approve and sign Requests for Personnel Action, Standard Form 52, for selection to the position of Criminal Investigator (Special Agent) under the authority of Schedule A, Section 213.3105(e). No more than 5 positions may be filled using this appointment authority. Submission of requests for Schedule A appointments should be submitted to the Chief, CI. Such requests should include a sufficiently detailed description of the assignment without compromising either the appointee or the assignment itself. The Director, Headquarters (HQ) Human Resources Division, has the responsibility for processing the appointment. Appointments will be temporary, normally not to exceed one year. The Chief, CI may extend the appointment as necessary. Schedule A appointments will only be used to secure the services of individuals who possess specialized skills necessary for a specific assignment, but who may not meet all of the qualifications for competitive employment. Although the appointee is normally terminated upon completion of the specific assignment which justified the appointment, the experience gained may be credited toward qualification for a competitive position, as outlined in the qualification standards. Appointments will be made at the grade level necessary to secure the appropriate appointee (if feasible, veterans preference should be given in making the appointment). Normally the appointee will be hired at the GS-5 or GS-7 level, with promotions allowable without regard to competitive qualification requirements.
### [9.11] 4.6 (8-21-2000) RESTRICTIONS ON THE USE OF REVENUE AGENT SUPPORT
In order to prevent injury to revenue agents, to protect the public, and to insulate the Service from any attendant liability, special agents and SSAs must make certain that revenue agents do not take part in any law enforcement activities. Revenue agents are not law enforcement agents, and are not authorized to perform law enforcement functions. Revenue agents may assist in criminal investigations by providing professional expertise in accounting, auditing, tax law and record keeping. They may examine books and records and assist in interviews only when it is safe to do so. Under no circumstances should revenue agents be allowed to take part in any of the following activities: Execution of search warrants; Making arrests; Surveillances; Reading advice of rights (Miranda Warnings); Undercover activities; Interviewing subjects of a criminal investigation without a special agent being present, or when there is any potential risk of harm involved; detaining or transporting suspects in a criminal investigation; any other potentially hazardous activities requiring the special training, skills, or equipment of a special agent. NOTE: This list is not meant to be all inclusive. Revenue agents are not authorized to participate in any law enforcement activities whatsoever. Criminal investigation SACs should personally notify the United States Attorney that revenue agents participating in grand jury or strike force investigations are not law enforcement agents, and not authorized to perform law enforcement functions.
### [9.11] 4.7 (09-20-1998) CRIMINAL INVESTIGATOR PART-TIME EMPLOYMENT PROGRAM
The Criminal Investigator Part-Time Employment Program (CIPTEP) began in response to the Executive Directive of July 11, 1994 entitled Expanding Family Friendly Work Arrangements in the Executive Branch. The goal of the Criminal Investigator Part-Time Employment Program is to provide a work schedule compatible with the "Family Friendly" Executive Directive without hampering Criminal Investigation's effectiveness.
### [9.11] 4.7.1 (09-20-1998) Eligibility Requirements
Due to the unique working conditions and unscheduled duty requirements of special agents, implementation of the Criminal Investigator Part-Time Employment Program is especially challenging. It is expected that this program will be used only in compelling circumstances, and then only as a last resort. In order to qualify for the Criminal Investigator Part-Time Employment Program, the following three conditions must all be met: the existence of a situation or condition which severely limits an agent's ability to fulfill the obligations of full-time employment; NOTE: This situation or condition may include child-care, elder-care, care of a terminally ill family member, or a chronic illness or physical problem. at least 4 years service as a criminal investigator; fully successful performance evaluations for the previous 2 years.
### [9.11] 4.7.2 (8-21-2000) Application Process
Criminal investigators must submit requests for participation in the Criminal Investigator Part-Time Employment Program through their SSA. The SSA will consider the request, balancing the personal needs of the requesting agent with the operational needs of the organization. The SSA will forward the request, together with their recommendations, to the ASAC within 30 days of receipt. The ASAC will review the request and the recommendations of the SSA. The ASAC will forward the request, together with final recommendations, to the SAC for final decision within 30 days of receipt. The SAC will make the final decision on the request within 30 days of receipt. If the request is denied, the SAC will specify the reason(s) for denial. If possible, the SAC will also propose an alternative course of action to alleviate any hardship.
### [9.11] 4.7.3 (09-20-1998) Duration of Participation in The Program
Approval to participate in the part-time employment program is granted in increments which may not exceed one year. Participants may request renewals, or may reapply, in increments of one year or less. Total career participation may not exceed a total of five years (260 weeks).
### [9.11] 4.7.4 (8-21-2000) Work Hours and Compensation
Work schedules in this program must be at least 16 but not more than 32 hours per week (A participant may occasionally work more than 32 hours per week, but for no more than two consecutive pay periods). Pay for participants will be calculated on an hourly basis, computed at the hourly rate for their grade and step, and will include any applicable geographic pay and special pay adjustment for law enforcement officers. Law Enforcement Availability Pay (LEAP) is not authorized for participants. By virtue of their request to participate in the program, participants are deemed to be voluntarily excluded from LEAP due to a temporary hardship. Participants may be eligible for night differential, holiday pay, alternative work schedules, and credit hours. They are not eligible for Sunday premium pay due to Federal part-time employment regulations. Upon approval to participate, an SF-52 will be prepared to reflect the change in status and the revised tour of duty for the participant.
### [9.11] 4.7.5 (8-21-2000) Reassignments
Participants are not eligible for voluntary reassignment, except for hardship transfers or tandem couple reassignments. In these instances, the gaining SSA(s) must approve continuation of participation in the program.
### [9.11] 4.7.6 (8-21-2000) Work Assignments
Due to the nature of part-time employment, SSAs may consider assignment of participants to investigations and administrative tasks which do not require constant attention. Participants will not be assigned government vehicles.
### [9.11] 4.7.7 (09-20-1998) Performance Evaluations
Participants will be rated based on their assigned duties, consistent with their approved work schedule.
### [9.11] 4.7.8 (09-20-1998) Outside Employment
Requests to participate in the Part-time Employment Program in order to work a second job will not be granted. Participants who request authorization to engage in outside employment will normally be required to resume full-time employment before such a request is granted. However, under certain circumstances, outside employment may be compatible with participation in the program. For example, if participation was based on child-care considerations, authorization to work caring for multiple children simultaneously may be appropriate.
### [9.11] 4.7.9 (09-20-1998) Effect on Calculation of Retirement Annuity and Other Benefits
The effects of part-time employment on ones retirement annuity and other benefits are outlined in the following subsections.
### [9.11] 4.7.9.1 (09-20-1998) Retirement Annuity Computation
Part-time employment does not effect the length of service computation or the retirement eligibility date. A criminal investigator may still retire at age 50 with 20 years of service, even if 5 of those years were part-time. Part-time employment does reduce the retirement annuity. To calculate the reduced annuity, the number of "work hours" is added over the career, and this sum is divided by the number of full-time hours that would have been worked over the same period. The resulting percentage is then multiplied by the annuity to which the employee would have been entitled if the employee had been full time over the entire period. For example: full time employment (40 hours per week) = 2,080 hours per year, x 20 years = 41,600. Part time employee (e.g. 24 hours per week = 1,248 hours per year), x 5 years = 6,240 + (2,080 x 15 = 31,200) = 37,440; 37,440 / 41,600 = 90%. Therefore, the employee is entitled to 90% of the annuity which would have been due to a full-time employee. This formula is applied whether the employee is covered by Civil Service Retirement System (CSRS) or Federal Employee Retirement System (FERS).
### [9.11] 4.7.9.2 (09-20-1998) Retirement Contributions, Taxes, Thrift Savings Plan, & Life Insurance
Each of these items is based on a percentage of the employee's gross salary, regardless of whether the employee is full-time or part-time. Therefore, aside from the lower gross salary against which the percentages are applied, there is no difference in these items for full-time and part-time employees.
### [9.11] 4.7.9.3 (09-20-1998) Health Insurance
The government's contribution to the Federal Employees Health Benefits Program is pro-rated in proportion to the percentage of time an employee works. For example, an employee who works 24 hours per week works 60% of the time a full-time employee works. Therefore, the government's contribution for that employee's health benefits would be 60% of the amount which it pays for a full-time employee.
### [9.11] 4.7.9.4 (09-20-1998) Leave Accrual
Leave can still be accrued as outlined in the following subsections.
### [9.11] 4.7.9.4.1 (09-20-1998) Sick Leave
Part-time employees accrue sick leave at the rate of 1 hour for every 20 hours in pay status.
### [9.11] 4.7.9.4.2 (09-20-1998) Annual Leave
Part-time employees accrue annual leave in accordance with their length of service. Those with between 3 and 15 years of service accrue 1 hour for each 13 hours in pay status. Those with more than 15 years of service accrue 1 hour for every 10 hours in pay status.
### [9.11] 4.7.9.4.3 (09-20-1998) Adverse Actions and Reductions in Force (RIF)
Part-time employees have the same rights as full-time employees when disciplinary action is taken against them. In a reduction in force, part-time employees have assignment rights only to part-time positions.
### [9.11] 4.8 (09-20-1998) LAW ENFORCEMENT AVAILABILITY PAY (LEAP)
Law Enforcement Availability Pay (LEAP) is an entitlement provided to all series 1811 criminal investigators in government service, including Criminal Investigation special agents. This entitlement is equal to 25 percent of the special agent's base pay, including locality pay. This compensation is meant to ensure availability for unscheduled duty in excess of the basic 40 hour work week. LEAP is considered part of basic pay for the computation of retirement benefits, life insurance, leave payments (including lump sum payments for accumulated annual leave), the Thrift Savings Plan, severance pay and advances in pay, and worker's compensation payments.
### [9.11] 4.8.1 (8-21-2000) Requirements
At the beginning of each calendar year, special agents are required to certify that they will work, or be available to work, unscheduled duty at an average annual rate of 2 hours per workday. Supervisory special agents are also required to certify that the special agent has met this requirement in the past year (if applicable), and is expected to continue to meet the requirement throughout the coming year. It is expected that special agents will actually work, as opposed to merely being available to work, the overwhelming majority of these hours. Hours actually worked are tracked on Form 5043, Criminal Investigation Monthly Activity Report. Supervisory special agents are responsible for ensuring that special agents have sufficient work assignments to comply with the requirements and expectations set forth above. Special agents are responsible for notifying their SSA if work assignments are not sufficient in this regard.
### [9.11] 4.8.2 (8-21-2000) Temporary Hardship Exemption
In extraordinary situations, special agents may submit a written request for a temporary exemption from unscheduled duty assignments due to a personal hardship. This request will also be for the voluntary cessation of LEAP for the duration of the temporary hardship exemption. This request must state the nature and expected duration of the hardship, not to exceed 6 months. It must be approved by the SAC. Hardship exemptions which extend beyond 6 months must be approved by the Chief, CI. The decision to approve temporary hardship exemptions rests entirely with the Service. The organization is under no obligation to grant an exemption, regardless of precedent. Decisions will be made on a case by case basis, balancing the needs of the organization with the needs of the employee.
### [9.11] 4.8.3 (09-20-1998) Involuntary Cessation of LEAP
Involuntary cessation of LEAP is an adverse action. Failure to perform or refusal to accept unscheduled duty assignments, or failure to complete the annual LEAP certification form, may result in the involuntary cessation of LEAP, or in more severe disciplinary action, including reassignment or termination.
### [9.11] 4.8.4 (09-20-1998) Calculation of Annual Average
The 2 hour per day annual average is calculated by dividing the number of unscheduled duty hours by the net number of workdays in the year. NOTE: For annual certification purposes, unscheduled duty hours may include hours available for work, even if not listed as hours worked on Form 5043. The net number of workdays in the year is the total number of workdays in the year, less excluded days. Excluded days include holidays and workdays which include more than 4 hours of leave, training, travel, and certain details to other activities. Unscheduled duty hours may be worked on excluded days.
### [9.11] 4.8.5 (09-20-1998) Scheduled Hours
The first 2 hours of additional work on regular workdays is compensated by LEAP, even if scheduled in advance of the administrative workweek (except as provided in paragraph 3, below). After the first 2 hours, additional work on regular workdays scheduled in advance of the workweek is compensated by overtime. In situations involving special agents detailed to Secret Service for performing duties authorized under Title 18, Section 3056(a) of the United States Code, all scheduled hours are compensated as overtime if at least 2 additional hours of unscheduled duty is performed on the same day.
### [9.11] 4.9 (8-21-2000) CRIMINAL INVESTIGATION SUCCESSION PLANNING PROGRAM (CISPP)
RESERVED
### [9.11] 4.9.1 (8-21-2000) Reserved
### [9.11] 4.9.2 (8-21-2000) Reserved
### [9.11] 4.9.3 (8-21-2000) Reserved
### [9.11] 4.9.4 (8-21-2000) Reserved
### [9.11] 4.9.5 (8-21-2000) Reserved
### [9.11] 4.9.5.1 (8-21-2000) Reserved
### [9.11] 4.9.5.2 (8-21-2000) Reserved
### [9.11] 4.9.5.3 (8-21-2000) Reserved
### [9.11] 4.9.5.4 (8-21-2000) Reserved
### [9.11] 4.9.5.5 (8-21-2000) Reserved
### [9.11] 4.9.6 (8-21-2000) Reserved
### Internal Revenue Manual | ### Hndbk. 9.11 Chap. 4 Personnel Matters | ### (8-21-2000)

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