Handbook 9.11
Fiscal and Personnel Matters
Chapter 4
Personnel Matters
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Contents
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The Director, Human Resources, Headquarters has the responsibility for developing
and implementing Criminal Investigation personnel management policies and
procedures, in conjunction with advice from: the Office of Chief Counsel,
General Legal Services; the Office of Personnel Management (OPM); IRS Personnel,
including Labor Relations; and U. S. Treasury Department Personnel.
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Many of these policies and procedures are set forth in the following sections,
including;
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Shifting of personnel resources.
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Management of special agents.
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Disciplinary action.
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Schedule A appointments for criminal investigators (Special Agent).
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Restrictions on the use of revenue agent support.
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Part-Time employment.
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Law enforcement availability pay.
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Succession planning.
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Additional policies are set forth in the chapter dealing with CI Directives,
IRM 9.1.4
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Occasionally, an imbalance in staffing or needed skills may occur within
a geographical area which cannot be corrected through the normal attrition
or hiring processes. When this occurs, a shifting of personnel resources
is necessary.
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Mobility is a condition of employment for all special agents.
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If there are too many employees assigned to a geographic area, the Special
Agent in Charge (SAC) should ask for volunteers to accept transfers (or temporary
details, if the imbalance is expected to last less than 18 months) to other
areas within the field office where they can be effectively employed. If
the employee(s) could be more effectively employed outside of the field office,
the SAC may consult with the Director, Field Operations to have the employee(s)
transferred or detailed elsewhere within the area. The Director, Field Operations
may, in turn, consult with the other Directors, Field Operations to determine
if the employee(s) could be more efficiently employed elsewhere within the
nation.
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If there are too few employees in a geographic area, the SAC should ask for
qualified volunteers within the division to accept transfers (or temporary
details, if the imbalance is expected to last less than 18 months) into the
area. If this fails to correct the problem, the SAC may ask the Director,
Field Operations to request volunteers for transfer or detail from throughout
the area. If this also fails, the Director, Field Operations may ask the
other Directors, Field Operations to request volunteers for transfer or detail
from throughout the nation.
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If not enough qualified employees volunteer, employees may be involuntarily
transferred or detailed. The Chief, CI, must approve all involuntary transfers
or details.
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NOTE:
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Involuntary transfers and details should be used only as a last resort, when
all other means to correct the problem have failed. They should never be
used as a disciplinary measure.
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Supervisory Special Agents (SSAs) are responsible for the efficient assignment
of the special agents in their groups. They must keep abreast of the
investigations being conducted in order to provide competent guidance and
to prevent waste of resources.
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Rarely, a SSA may encounter a situation which calls for disciplinary action
to be taken against an employee. The SSA should always consult with the Assistant
Special Agent in Charge (ASAC) and SAC before taking any such action. Labor
Relations should also be involved at the earliest opportunity.
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[9.11] 4.5 (8-21-2000)
SCHEDULE A APPOINTMENTS FOR CRIMINAL INVESTIGATORS (SPECIAL AGENT)
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These positions are similar to Criminal Investigators in the competitive
service. However, the individual appointed must be required to perform
highly skilled and sensitive investigations without the knowledge of the
person(s) under investigation. The investigations involved in these assignments
are of an unusual nature and require investigative skills for which it is
impractical to examine.
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Typically, Schedule A appointees will be directly responsible to the Headquarters
Criminal Investigation function, and will receive functional supervision
from the SAC in the area assigned.
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The Chief, CI has the sole authority to approve and sign Requests for Personnel
Action, Standard Form 52, for selection to the position of Criminal Investigator
(Special Agent) under the authority of Schedule A, Section 213.3105(e). No
more than 5 positions may be filled using this appointment authority.
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Submission of requests for Schedule A appointments should be submitted to
the Chief, CI. Such requests should include a sufficiently detailed description
of the assignment without compromising either the appointee or the assignment
itself.
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The Director, Headquarters (HQ) Human Resources Division, has the responsibility
for processing the appointment.
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Appointments will be temporary, normally not to exceed one year. The Chief,
CI may extend the appointment as necessary.
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Schedule A appointments will only be used to secure the services of individuals
who possess specialized skills necessary for a specific assignment, but who
may not meet all of the qualifications for competitive employment. Although
the appointee is normally terminated upon completion of the specific assignment
which justified the appointment, the experience gained may be credited toward
qualification for a competitive position, as outlined in the qualification
standards.
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Appointments will be made at the grade level necessary to secure the appropriate
appointee (if feasible, veterans preference should be given in making the
appointment). Normally the appointee will be hired at the GS-5 or GS-7 level,
with promotions allowable without regard to competitive qualification
requirements.
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[9.11] 4.6 (8-21-2000)
RESTRICTIONS ON THE USE OF REVENUE AGENT SUPPORT
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In order to prevent injury to revenue agents, to protect the public, and
to insulate the Service from any attendant liability, special agents and
SSAs must make certain that revenue agents do not take part in any law
enforcement activities.
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Revenue agents are not law enforcement agents, and are not authorized to
perform law enforcement functions.
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Revenue agents may assist in criminal investigations by providing professional
expertise in accounting, auditing, tax law and record keeping. They may examine
books and records and assist in interviews only when it is safe to do so.
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Under no circumstances should revenue agents be allowed to take part in any
of the following activities:
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Execution of search warrants;
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Making arrests;
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Surveillances;
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Reading advice of rights (Miranda Warnings);
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Undercover activities;
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Interviewing subjects of a criminal investigation without a special agent
being present, or when there is any potential risk of harm involved;
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detaining or transporting suspects in a criminal investigation;
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any other potentially hazardous activities requiring the special training,
skills, or equipment of a special agent.
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NOTE:
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This list is not meant to be all inclusive. Revenue agents are not authorized
to participate in any law enforcement activities whatsoever.
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Criminal investigation SACs should personally notify the United States Attorney
that revenue agents participating in grand jury or strike force investigations
are not law enforcement agents, and not authorized to perform law enforcement
functions.
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[9.11] 4.7 (09-20-1998)
CRIMINAL INVESTIGATOR PART-TIME EMPLOYMENT PROGRAM
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The Criminal Investigator Part-Time Employment Program (CIPTEP) began in
response to the Executive Directive of July 11, 1994 entitled Expanding Family
Friendly Work Arrangements in the Executive Branch.
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The goal of the Criminal Investigator Part-Time Employment Program is to
provide a work schedule compatible with the "Family Friendly" Executive Directive
without hampering Criminal Investigation's
effectiveness.
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Due to the unique working conditions and unscheduled duty requirements of
special agents, implementation of the Criminal Investigator Part-Time Employment
Program is especially challenging. It is expected that this program will
be used only in compelling circumstances, and then only as a last resort.
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In order to qualify for the Criminal Investigator Part-Time Employment Program,
the following three conditions must all be met:
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the existence of a situation or condition which severely limits an agent's
ability to fulfill the obligations of full-time employment;
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NOTE:
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This situation or condition may include child-care, elder-care, care of a
terminally ill family member, or a chronic illness or physical problem.
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at least 4 years service as a criminal investigator;
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fully successful performance evaluations for the previous 2 years.
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Criminal investigators must submit requests for participation in the Criminal
Investigator Part-Time Employment Program through their SSA.
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The SSA will consider the request, balancing the personal needs of the requesting
agent with the operational needs of the organization. The SSA will forward
the request, together with their recommendations, to the ASAC within 30 days
of receipt.
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The ASAC will review the request and the recommendations of the SSA. The
ASAC will forward the request, together with final recommendations, to the
SAC for final decision within 30 days of receipt.
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The SAC will make the final decision on the request within 30 days of receipt.
If the request is denied, the SAC will specify the reason(s) for denial.
If possible, the SAC will also propose an alternative course of action to
alleviate any hardship.
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Approval to participate in the part-time employment program is granted in
increments which may not exceed one year. Participants may request renewals,
or may reapply, in increments of one year or less. Total career participation
may not exceed a total of five years (260 weeks).
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Work schedules in this program must be at least 16 but not more than 32 hours
per week (A participant may occasionally work more than 32 hours per week,
but for no more than two consecutive pay periods).
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Pay for participants will be calculated on an hourly basis, computed at the
hourly rate for their grade and step, and will include any applicable geographic
pay and special pay adjustment for law enforcement officers.
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Law Enforcement Availability Pay (LEAP) is not authorized for participants.
By virtue of their request to participate in the program, participants are
deemed to be voluntarily excluded from LEAP due to a temporary hardship.
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Participants may be eligible for night differential, holiday pay, alternative
work schedules, and credit hours. They are not eligible for Sunday premium
pay due to Federal part-time employment regulations.
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Upon approval to participate, an SF-52 will be prepared to reflect the change
in status and the revised tour of duty for the participant.
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Participants are not eligible for voluntary reassignment, except for hardship
transfers or tandem couple reassignments. In these instances, the gaining
SSA(s) must approve continuation of participation in the program.
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Due to the nature of part-time employment, SSAs may consider assignment of
participants to investigations and administrative tasks which do not require
constant attention. Participants will not be assigned government vehicles.
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Participants will be rated based on their assigned duties, consistent with
their approved work schedule.
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Requests to participate in the Part-time Employment Program in order to work
a second job will not be granted.
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Participants who request authorization to engage in outside employment will
normally be required to resume full-time employment before such a request
is granted.
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However, under certain circumstances, outside employment may be compatible
with participation in the program. For example, if participation was based
on child-care considerations, authorization to work caring for multiple children
simultaneously may be appropriate.
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[9.11]
4.7.9 (09-20-1998)
Effect on Calculation of Retirement Annuity and Other Benefits
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The effects of part-time employment on ones retirement annuity and other
benefits are outlined in the following subsections.
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Part-time employment does not effect the length of service computation or
the retirement eligibility date. A criminal investigator may still retire
at age 50 with 20 years of service, even if 5 of those years were part-time.
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Part-time employment does reduce the retirement annuity. To calculate the
reduced annuity, the number of "work hours" is added over the career, and
this sum is divided by the number of full-time hours that would have been
worked over the same period. The resulting percentage is then multiplied
by the annuity to which the employee would have been entitled if the employee
had been full time over the entire period. For example: full time employment
(40 hours per week) = 2,080 hours per year, x 20 years = 41,600. Part time
employee (e.g. 24 hours per week = 1,248 hours per year), x 5 years = 6,240
+ (2,080 x 15 = 31,200) = 37,440; 37,440 / 41,600 = 90%. Therefore, the employee
is entitled to 90% of the annuity which would have been due to a full-time
employee. This formula is applied whether the employee is covered by Civil
Service Retirement System (CSRS) or Federal Employee Retirement System (FERS).
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[9.11]
4.7.9.2 (09-20-1998)
Retirement Contributions, Taxes, Thrift Savings Plan, & Life
Insurance
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Each of these items is based on a percentage of the employee's gross salary,
regardless of whether the employee is full-time or part-time. Therefore,
aside from the lower gross salary against which the percentages are applied,
there is no difference in these items for full-time and part-time employees.
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The government's contribution to the Federal Employees Health Benefits Program
is pro-rated in proportion to the percentage of time an employee works. For
example, an employee who works 24 hours per week works 60% of the time a
full-time employee works. Therefore, the government's contribution for that
employee's health benefits would be 60% of the amount which it pays for a
full-time employee.
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Leave can still be accrued as outlined in the following subsections.
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Part-time employees accrue sick leave at the rate of 1 hour for every 20
hours in pay status.
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Part-time employees accrue annual leave in accordance with their length of
service. Those with between 3 and 15 years of service accrue 1 hour for each
13 hours in pay status. Those with more than 15 years of service accrue 1
hour for every 10 hours in pay status.
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Part-time employees have the same rights as full-time employees when disciplinary
action is taken against them. In a reduction in force, part-time employees
have assignment rights only to part-time positions.
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Law Enforcement Availability Pay (LEAP) is an entitlement provided to all
series 1811 criminal investigators in government service, including Criminal
Investigation special agents. This entitlement is equal to 25 percent of
the special agent's base pay, including locality pay. This compensation is
meant to ensure availability for unscheduled duty in excess of the basic
40 hour work week. LEAP is considered part of basic pay for the computation
of retirement benefits, life insurance, leave payments (including lump sum
payments for accumulated annual leave), the Thrift Savings Plan, severance
pay and advances in pay, and worker's compensation payments.
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At the beginning of each calendar year, special agents are required to certify
that they will work, or be available to work, unscheduled duty at an average
annual rate of 2 hours per workday. Supervisory special agents are also required
to certify that the special agent has met this requirement in the past year
(if applicable), and is expected to continue to meet the requirement throughout
the coming year.
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It is expected that special agents will actually work, as opposed to merely
being available to work, the overwhelming majority of these hours. Hours
actually worked are tracked on Form 5043, Criminal Investigation Monthly
Activity Report.
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Supervisory special agents are responsible for ensuring that special agents
have sufficient work assignments to comply with the requirements and expectations
set forth above.
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Special agents are responsible for notifying their SSA if work assignments
are not sufficient in this regard.
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In extraordinary situations, special agents may submit a written request
for a temporary exemption from unscheduled duty assignments due to a personal
hardship. This request will also be for the voluntary cessation of LEAP for
the duration of the temporary hardship exemption.
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This request must state the nature and expected duration of the hardship,
not to exceed 6 months. It must be approved by the SAC.
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Hardship exemptions which extend beyond 6 months must be approved by the
Chief, CI.
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The decision to approve temporary hardship exemptions rests entirely with
the Service. The organization is under no obligation to grant an exemption,
regardless of precedent. Decisions will be made on a case by case basis,
balancing the needs of the organization with the needs of the employee.
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Involuntary cessation of LEAP is an adverse action.
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Failure to perform or refusal to accept unscheduled duty assignments, or
failure to complete the annual LEAP certification form, may result in the
involuntary cessation of LEAP, or in more severe disciplinary action, including
reassignment or termination.
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The 2 hour per day annual average is calculated by dividing the number of
unscheduled duty hours by the net number of workdays in the year.
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NOTE:
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For annual certification purposes, unscheduled duty hours may include hours
available for work, even if not listed as hours worked on Form 5043.
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The net number of workdays in the year is the total number of workdays in
the year, less excluded days.
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Excluded days include holidays and workdays which include more than 4 hours
of leave, training, travel, and certain details to other activities.
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Unscheduled duty hours may be worked on excluded days.
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The first 2 hours of additional work on regular workdays is compensated by
LEAP, even if scheduled in advance of the administrative workweek (except
as provided in paragraph 3, below).
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After the first 2 hours, additional work on regular workdays scheduled in
advance of the workweek is compensated by overtime.
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In situations involving special agents detailed to Secret Service for performing
duties authorized under Title 18, Section 3056(a) of the United States Code,
all scheduled hours are compensated as overtime if at least 2 additional
hours of unscheduled duty is performed on the same day.
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[9.11] 4.9 (8-21-2000)
CRIMINAL INVESTIGATION SUCCESSION PLANNING PROGRAM (CISPP)
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RESERVED
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Internal Revenue Manual
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Hndbk. 9.11 Chap. 4 Personnel Matters
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(8-21-2000)
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