Article 1 | Coverage and Definitions
Section 1
A. This Agreement covers all professional and nonprofessional employees of the Internal Revenue Service
(IRS), excluding all employees of the Chief Criminal Investigation; all employees of the Office of Chief Counsel; National Office employees of the Office of International Programs assigned to overseas posts-ofduty (POD); temporary employees with no reasonable expectancy of continued employment; management officials, supervisors, guards other than protective officers at the Enterprise Computing Center at Martinsburg, West Virginia; and employees described in 5 U.S.C. § 7112 (b)(2), (3), (4), (6) and (7). Among the confidential employees excluded under 5 U.S.C. § 7112 (b)(2) are the following:
1. Secretary to the Commissioner;
2. Secretary to any management official designated to make decisions on grievances, except group clerks or unit clerks;
3. Secretary to any Assistant, Assistant to or Staff Assistant to any management official identified in subsection 1A2;
4. Secretary to Personnel Officers; and
5. Secretary to Employee Relations Specialists.
Section 2
If the Union becomes certified as the exclusive collective bargaining representative for any employees or bargaining unit not currently covered by this Agreement, this Agreement shall extend automatically to all employees covered by that certification on the sixtieth (60th) day following the certification of such unit. However, the dues withholding provisions of this Agreement shall be applicable upon certification of the Union.
Section 3
The following definitions shall apply for purposes of understanding this Agreement as determined by the Employer:
A. “Division” means one (1) of ten (10) stand-alone Service-wide business units including:
1. Agency Wide Shared Services (AWSS);
2. Appeals;
3. Communications and Liaison (C&L);
4. Criminal Investigation (CI);
5. Large and Mid-Size Business (LMSB);
6. Modernization and Information Technology Services (MITS);
7. Small Business/Self Employed (SBSE);
8. Tax Exempt and Government Entities (TE/GE);
9. Taxpayer Advocate Service (TAS); and
10. Wage and Investment (W&I);
B. Enter on Duty (EOD) means the date an employee entered on duty with the IRS as modified to include any prior IRS service. The IRS EOD date will not be adjusted for time spent outside the IRS in Federal Service. IRS EOD will be adjusted for any new employee within ninety (90) days of the appointment date. Until adjusted, within the aforementioned ninety (90) day period, EOD (last appointment with the IRS) will be used for seniority determinations under the National Agreement as appropriate. During orientation sessions, newly hired employees will be asked by the Employer to supply copies of SF-50s to expedite the adjustment process.
C. “IRS Headquarters” includes:
1. Office of the Commissioner of Internal Revenue;
2. Human Capital Office;
3. Chief Financial Officer;
4. Office of Professional Responsibility;
5. Equity, Diversity and Inclusion;
6. Research, Analysis and Statistics;
7. MITS Cybersecurity;
8. Office of Privacy, Information Protection and Data Security;
9. Whistleblower Office; and
10. Office of Taxpayer Burden Reduction.
D. “Senior Commissioner Representative” (SCR) means the individual designated by the Commissioner of the IRS to serve as the point of contact on administrative matters impacting more than one (1) Division or a Campus or an Enterprise Computing Center in a specified geographical area. The Director designated by the Employer (e.g., Submission Processing, Accounts Management) serves as the SCR on Campuses.
E.
1. “Campus” means the Submission Processing, Compliance Services and Accounts Management Centers plus the aligned Call Sites.
2. “Center Campus” means the aforementioned three (3) center functions and the related satellite or auxiliary buildings, excluding the aligned Call Sites.
3. “Center” means one of the three organizational components of a Campus (Submission Processing, Compliance Services or Accounts Management).
F. Unless otherwise specified, “days” means calendar days.
Section 4
Nothing in this Agreement may be interpreted as the Employer’s agreement or consent to negotiate over the terms and conditions of employment of non-bargaining unit employees and/or non-bargaining unit positions.
Section 5
Provisions in any collective bargaining agreement between the IRS and NTEU containing the phrase “the Employer has determined” or “Management has determined” denote a unilateral determination by the IRS that is placed in the agreement for informational purposes. It is understood that such determinations may be unilaterally changed by the Employer at any time after notification to NTEU and any negotiations required by law.
Section 6
Conditions of employment, applicable to an IRS bargaining unit employee, are based on the unit status of the position held by the employee. Therefore, bargaining unit employees, when placed on a temporary promotion or formal detail to a non-bargaining unit position, are not covered by the provisions of this Agreement during the time of the temporary assignment.
Section 7
During the term of this Agreement, as new technology or electronic media become available to the Employer that may be used to satisfy its obligation to provide information to employees and the Union, the Employer may reopen this Section at the national level under the provisions of Article 47 of this Agreement.