A grievance will not be elevated to the Commissioner of Internal Revenue (Commissioner) or the Deputy Commissioner unless the grievant reports directly to them.

If an executive (i.e., Senior Executive Service (SES), Administratively Determined and Streamlined Critical Pay), the head of the business unit, Deputy Commissioner or Commissioner is the GDO, there is only one grievance step.

National Emergency - If the president declares a national emergency, such as the coronavirus disease pandemic, the IRS Human Capital Officer will decide if a moratorium on LR/ER activity (e.g., conduct or performance issues/actions) is appropriate and announce the beginning and ending dates.

Natural Disaster - If the president or other appropriate authority (e.g., city or state official) declares a geographic area as a natural disaster, the business-based human resources staff (also known as embedded) will collaborate with LERN and the Senior Commissioner’s Representative to determine if a moratorium is appropriate and announce the beginning and ending dates.

Winter Holiday Season - Annually during the winter holidays, beginning two Mondays before December 25 and ending in January, two Fridays after December 25 (e.g., December 16, 2024, through January 10, 2025).

When a moratorium is in place, managers continue to work with a LERN specialist on LR/ER activity already in progress.

During a moratorium, for employees not serving a probationary/trial period or a temporary/term appointment, managers will consider and decide whether the following activities should be held in abeyance or if they should continue.
- Issuing grievance replies/decisions
- Holding grievance meetings

Creates a conflict of interest or position - This occurs when the representative’s IRS duties conflict with the functions of the representative. For example, when a GDO’s manager is chosen by the grievant to serve as his/her representative.

Imposes unreasonable costs to the government - This can include any travel costs or expenses requested by the representative to fulfill his/her role.

Conflicts with the priority needs of the IRS - The IRS mission takes precedence. The requested representative may be disallowed if a priority work assignment precludes his/her release from official duties. Use the same criteria as approving annual leave.

Submitting a written appeal (via email) to LERN’s Field Operations Deputy Director named in the disallowance decision. To find the name of the Deputy Director of Field Operations, see Labor/Employee Relations & Negotiations Contacts.

Attaching a copy of the disallowance decision to his/her appeal.

Current NBU employees,

Current BU employees if the grievance issue is not covered under the NA (e.g., the ranking procedures used to fill a supervisory position) and

Former IRS employees on a matter that arose during their IRS employment with a plausible remedy (e.g., a pay issue) after separation.

Applicants for employment,

BU employees if the matter grieved is covered by the NA,

Former IRS employees unless the matter grieved arose during their employment and could lead to a remedy after separation (e.g., a pay issue) and

Estate of deceased employees unless the grievance involves a pay-related matter.

The content of established IRS regulations and policies,

Any matter subject to review and adjudication by the Merit Systems Protection Board, the Office of Personnel Management (OPM), the FLRA, or the Equal Employment Opportunity Commission. See IRM 6.771.1.7.1, Appealable Decisions Excluded from Agency Grievances,

A matter administered by the Government Accountability Office or the Office of Workers' Compensation Programs, Department of Labor,

Any matter for which the IRS Deputy Ethics Official has issued a response,

Non-selection for promotion from a group of properly ranked and certified candidates,

Failure to receive a non-competitive promotion,

The termination/separation of probationary employees,

The termination or expiration of a time-limited excepted service appointment or term appointment unless the employee does not have appeal rights under 5 CFR 432, Performance Based Reduction in Grade and Removal Actions, or 5 CFR 752, Adverse Actions,

A reduced penalty or other lesser action resulting from a decision on a grievance,

The termination of a term or temporary promotion that either returns the employee to the position from which he/she was temporarily promoted or reassigns the employee to a different position at the same grade or pay,

The substance of an employee’s critical job elements and performance standards established under 5 United States Code (USC) 43, Performance Appraisal, and 5 CFR 430, Performance Management,

The granting of, or failure to grant, or the amount of any type of discretionary award or recognition,

The adoption of or failure to adopt an employee suggestion or invention,

Any SES performance-based action or any decision about SES pay, awards or performance evaluations,

The expiration of an SES limited emergency or term appointment on the date specified as a condition of employment at the time of the appointment or promotion,

Return of SES members to another pay system during their one-year probationary period for less than fully successful executive performance, or failure to recertify, conditional recertification or termination during probation for unacceptable performance,

A receipt of an advance notice (proposal letter) for an action that has not been decided or taken place (e.g., a proposal for a suspension, adverse action or an intent to deny a within grade increase),

A receipt of a non-disciplinary action such as a cautionary, clearance, close without action or counseling memorandum or notice,

A receipt of a mid-year performance appraisal or a Performance Improvement Plan,

An action taken for violating a Service Agreement per IRM 1.32.12, Servicewide Travel Policies and Procedures, IRS Relocation Travel Guide and

The assignment of ratings of records for NBU employees per Executive Order 13839, Promoting Accountability and Streamlining Removal Procedures Consistent With Merit System Principles, dated May 25, 2018 (see Section 4, Managing the Federal Workforce).

Within 10 calendar days of receiving Form 5877, review the grievance and any supporting documentation, and if necessary, issue a written threshold decision. See IRM 6.771.1.10, Threshold Information.

Within 15 calendar days of receiving Form 5877, hold a Step 1 meeting with the grievant (and his/her representative (if applicable)) if there are no threshold issues, to consider the issue(s) and the remedy requested.

Within 15 calendar days of holding the grievance meeting, issue a written decision. The written decision will include:
- A summary of the Step 1 issue(s),
- A summary of the consideration given to the issue(s),
- The conclusion(s) reached,
- The decision on the issue(s) including any remedy/remedies,
- The next higher-level manager (i.e., the Step 2 GDO) to submit an appeal and
- Appeal rights to Step 2 and the 20 calendar-day time limit.

The Step 2 GDO will contact the assigned LERN specialist to discuss the grievance and next steps. See IRM 6.771.1.1.3, Responsibilities, paragraph 6, for LERN contact information.

Within 10 calendar days of receiving Form 5877, review the grievance and any supporting documentation and if necessary, issue a written threshold decision. See IRM 6.771.1.10, Threshold Information.

Within 15 calendar days of receiving Form 5877, hold a Step 2 meeting with the grievant (and his/her representative (if applicable)) if there are no threshold issues, to consider the issues and the remedy requested.

Within 15 calendar days of the Step 2 meeting (if a factfinder has not been requested), issue a written decision. The written decision will include:
- A summary of the Step 2 issue(s),
- A summary of the consideration given to the issue(s), including any fact-finding information (if applicable),
- The conclusion(s) reached,
- The decision on the issue(s) including any remedy/remedies and
- The following statement: This Step 2 decision is final, binding, and not subject to further review.

Timeliness,

Completeness (based on the nature of the grievance),

Grievability (if the issue is excluded; see IRM 6.771.1.7, Grievance Coverage, paragraph 3 and IRM 6.771.1.7.1, Appealable Decisions Excluded from Agency Grievances),

Appropriate Scope (if the issue falls within the scope of the IRM policy) and

Appropriateness of Representative (see IRM 6.771.1.5, Disallowing Grievant’s Representative).

At the grievant’s request,

Due to the grievant’s termination/separation from the IRS, unless a remedy for the former employee’s concern may be granted after termination,

For failure to pursue the grievance in an acceptable manner (e.g., the grievant does not provide information requested that is necessary to address the concern),

For failure to specify the personal relief (remedy) requested,

Because the matter(s) is not within management’s control to resolve,

By an employee who is not covered by this IRM (e.g., a BU employee submits Form 5877 when he/she should be following Article 41 of the addendum to the NA) and/or

If this IRM is not followed.

The reason(s),

Citation(s) (e.g., an IRM section) and

Appeals rights with 15 calendar-day time limit.

If the decision is upheld, the grievance is closed. The decision is final, binding and not subject to further review.

If the decision is in favor of the grievant, the grievance is returned to the GDO to address the grievance.