Purpose: This IRM provides guidance and requirements for temporary assignments under the Intergovernmental Personnel Act (IPA) of 1970 and title VI of the Civil Service Reform Act in the IRS

Audience: Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM apply to all business operating divisions

Policy Owner: IRS Human Capital Officer (HCO)

Program Owner: HCO, Office of Human Resources Operations (OHRO), Program Execution Office (PEO), TA, Hiring Operations (HOps)

Primary Stakeholders: HCO, OHRO, TA, PEO, HOps

Program Contact. HCO, OHRO, TA, PEO, HOps

Program Goals: The IPA facilitates cooperation between the Federal Government and non-federal organizations through the temporary assignment of skilled personnel. The IRS uses the IPA Mobility Program to provide temporary assignment of employees to or from non-federal organizations to enhance intergovernmental cooperation for work of mutual concern and benefit

For Servicewide operational guidance on administering the provisions of the IPA, please refer to the TA, HOps Office. Questions about IPA requests involving the assignment of IRS personnel should be forwarded to:

HOps is responsible for sponsoring individuals detailed to the IRS or appointed from the IRS on assignments under the IPA authority in USAccess via HRConnect. An email notification will be sent after the sponsorship is completed via USAccess to the individual to schedule the required appointment at a USAccess enrollment station.

HCO, OHRO, TA, HOps are responsible for verifying the individual’s identity and ensuring fingerprint checks are completed prior to enter on duty. IRM 10.23.2, Personnel Security, Contractor Investigations contains more information on this matter.

To ensure efficient administration of programs and vetting of mutual concern and benefit is derived IPA assignments, all inquiries or requests for assistance should be referred to the HCO, OHRO, TA, HOps. Prior to referral, no action should be taken that could be interpreted as a tentative agreement or commitment.

The assignment should meet the “mutual concern and benefit” test of the IPA. Specifically, the assignment should be of mutual concern and benefit to the IRS, state and local governments, institutions of higher education, Indian tribal governments and other eligible organizations, in terms of tax administration. Refer to the types of requests below that pass this test:

TPI IPA assignments have already been determined to be of mutual benefit to the IRS and the non-federal organization.

All assignments under the IPA are made pursuant to individual agreements between the IRS, the appropriate state or local government, institution of higher education, Indian tribal government or other eligible organization, and the employee. The specific content of the agreement may vary according to the assignment. The IRS will document the assignment by capturing all the information required by OPM at the following website: OPM IPA Website in the section called Arranging the Assignment. Collection and management of agreements will be administered by the HCO, OHRO, TA, and HOps.

The agreement must indicate that as a condition of accepting the assignment, if the employee is paid allowable travel, relocation, and per diem expenses, the employee must complete the entire period of the assignment or reimburse the government for those expenses. The head of the agency/designee can waive this reimbursement for sufficient reason. Refer to Delegation Order 6-5, Assignment of Personnel under the Intergovernmental Personnel Act for additional information. Form OF-69, Assignment Agreement Title IV of the IPA may be used to document IPA assignments.

Assignments are temporary in nature and may initially be made for a period of up to two years. Special arrangements may be made to extend the period of assignment for up to two more years if the parties agree. OPM places limitations on accepting successive IPA assignments in 5 CFR 334.104.

IRS business units cannot send an employee on an assignment if that person is a federal employee and has participated in this program for more than a total of six years during his or her federal career. OPM may waive this restriction upon the written request of the agency head, the employee’s designee.

As a condition of accepting an IPA assignment, an IRS employee must agree in writing to serve with the Federal Government on completion of the assignment for a period equal to the length of the assignment.

IRS employees will be assigned as advisors to a state or local government, institutions of higher education, Indian tribal governments and other eligible organizations either on a detail or leave without pay (LWOP) basis depending on various factors such as the position and duties assigned to the advisor and IRS decisions concerning payment and expenses.

The employee will be accountable to the host agency for the working details of the assignment.

State and local employees may receive IPA assignments to IRS on either a detail or excepted appointment basis. An appointment to the IRS may be made without regard to the provisions governing appointment in the competitive service; IRS temporary funds may be required for these assignments.

The Chief Financial Officer (CFO) will provide guidance on the establishment of reimbursable projects, reporting reimbursable earnings, and billing procedures, as necessary.

Business units are responsible for obtaining pertinent processing information and preparing IPA assignment packages before submitting for approval by the Business Unit HR Directors (5 CFR 334.103(b)). IPA mobility assignments for the TPI will be approved by the Chief, CRCO, and Area and Field Directors, respectively.

When an employee is assigned to a state or local government, institution of higher education, Indian tribal government, or other eligible organization, HCO, OHRO, TA, HOps must document all IPA assignments and report to OPM upon request. Business units are required to forward a copy of the assignment agreement to the HCO on all active IPAs in place after the agreement is signed by all parties.

Business units will ensure that all details under the authority of the IPA be documented on an SF-50, Notification of Personnel Action. Guidance on documenting IPA assignments is available in the Guide to Processing Personnel Actions, Chapter 14, Promotions, Changes to Lower Grade, Level or Band, Reassignments, Positions Changes, Details and Chapter 11, Excepted Service Appointments.

The function of IRS employees serving as assigned under IPA is to help the host agency improve its tax administration or, in the case of assignments to institutions of higher education, to help the institution improve its tax educational program. The responsibilities of each participating employee will be set forth in the Assignment Agreement. Generally, employees will operate in an advisory role, similar to management consultants. However, there may be instances where the employee serves in a managerial capacity, organizing and directing a new program and training a local understudy, or in an instructor capacity.

The duties and responsibilities must be clearly defined in the Agreement between the IRS, the state or local government, institution of higher education, Indian tribal government or other eligible organization and the employee before they are undertaken. If at any time during the temporary assignment there are significant changes in the employee’s duties, responsibilities, salary, work assignment location or supervisory relationships, the appropriate official(s) should be notified by the employee and the agreement modified before such duties and/or responsibilities are undertaken.

When two or more IRS employees are assigned to work in closely related fields together, the appropriate official(s) will designate one advisor as team leader.

In addition to the employee’s role as an advisor, the responsibilities of the IRS team leader are to:

IRS employees on IPA assignments to state and local governments, institutions of higher education, Indian tribal governments and other eligible organizations will be subject to IRS rules and policies, including security and disclosure rules and regulations, conflicts of interest, and employee conduct, as well as the rules and policies of the state or local agency, institution of higher education, Indian tribal government and other eligible organization to which they are assigned. Exceptions to the above should be covered in the Assignment Agreement.

IRS employees should avoid personal publicity by referring the news media to the host tax agency and should especially avoid becoming publicly identified with any policy or sensitive tax issues or cases of the host government.

IRS employees should avoid direct involvement in the selection and recommendation of individuals for key positions in the host tax agency, even if they are specifically invited to offer recommendations.

An assignment may be terminated at any time at the option of the federal or non-federal organization. Where possible, the party terminating the agreement before the original completion date should give a 30 day notice to all parties involved. This notification should be in writing and should include the reasons for the termination.

OPM may terminate an assignment or take other corrective actions when an assignment is found to violate the IPA regulations. A mobility assignment must be terminated immediately whenever the assignee is no longer employed by the employee’s original employer, regardless of whether the assignment is a detail or an appointment.