Article 2 | Precedence of Law and Regulation

Section 1

In the administration of all matters covered by this Agreement, the parties are governed by the following: existing or future laws; Government-wide rules or regulations in effect upon the effective date of this Agreement; and Government-wide rules or regulations issued after the effective date of this Agreement that do not conflict with this Agreement.

Section 2

To the extent that provisions of the Internal Revenue Manual (IRM) or the Department of the Treasury policies are in specific conflict with this Agreement, the provisions of this Agreement will govern.

Section 3

IRS will make an electronic link available from the IRS web site to OPM directives, GSA Federal Travel Regulations, Treasury regulations, DOL Office of Workers’ Compensation Programs and IRMs.