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What is the Reduction in Force (RIF) Process?
The IRS RIF process with OPM (Office of Personnel Management) follows federal regulations to ensure fairness and compliance when downsizing or restructuring the workforce. Below is an overview; for details, refer to the NTEU National Agreement with the IRS, Article 19.
Planning & Justification:
- The IRS determines the need for a RIF due to budget cuts, reorganizations, lack of work, or other factors.
- A RIF plan is developed following OPM guidelines, considering impacted positions, employee retention, and reassignment options.
Competitive Areas & Levels
- The IRS defines competitive areas (geographic or organizational units) and competitive levels (positions with similar duties and qualifications).
- Employees compete for retention within their respective competitive levels.
Retention Register & Employee Ranking
- Employees are ranked on a Retention Register based on:
- Tenure (e.g., career, career-conditional)
- Veterans’ preference (if applicable)
- Service Computation Date (SCD) (length of service)
- Performance Ratings (last three years)
RIF Actions & Employee Rights
- Employees with lower retention standing may face:
- Reassignment to available positions.
- Bumping (displacing lower-ranked employees in different competitive levels).
- Retreating (returning to a previously held lower position).
- Separation if no other options exist.
- Employees receive a specific notice period (typically 60 days).
- Severance pay or eligibility for Discontinued Service Retirement (DSR) may apply.
OPM Oversight & Appeals
- The IRS must comply with OPM’s RIF regulations under 5 CFR Part 351.
- Employees can appeal RIF decisions to the Merit Systems Protection Board (MSPB) if they believe procedures were not followed correctly.
