Title 5, Government Organization and EmployeesRelease 119-102

§9510 General Workforce Staffing

Title 5 › PART III — EMPLOYEES › Subpart I — Miscellaneous › CHAPTER 95 — PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9510

Last updated Aug 21, 2026|Official source

Summary

Allows certain IRS workers on competitive term appointments to be moved into permanent competitive jobs if they meet rules. To convert, an employee must have 2 years of continuous competitive term service, have been hired under competitive procedures for permanent jobs, have met performance standards, and have been told in the original job announcement that conversion might be possible. Any permanent job must be in the same line of work as the term appointment. The Treasury Secretary can use category ratings to group qualified applicants by quality instead of giving each a numeric score. Applicants who meet the minimum qualifications are placed in categories based on their skills. Within each category, preference eligibles are listed before others. For most jobs (except scientific or professional jobs at GS‑9 or higher), veterans with a service‑connected disability of 10 percent or more who meet the minimum standards must be placed in the highest category. Hiring managers may pick from the highest category, or if fewer than three people are in that category, from a combined top-two category, but they may not skip a preference eligible in the same or higher category unless sections 3317(b) or 3318(c) allow it. The Secretary may move IRS staff between offices without the usual 120‑day limit, set probation up to 3 years for some IRS jobs, and must still follow presidential placement priorities for surplus workers and any court orders about employment practices.

Full Legal Text

Title 5, §9510

Government Organization and Employees, Source: USLM XML via OLRC

(a)(1)Except as otherwise provided by this section, an employee of the Internal Revenue Service may be selected for a permanent appointment in the competitive service in the Internal Revenue Service through internal competitive promotion procedures if—
(A)the employee has completed, in the competitive service, 2 years of current continuous service under a term appointment or any combination of term appointments;
(B)such term appointment or appointments were made under competitive procedures prescribed for permanent appointments;
(C)the employee’s performance under such term appointment or appointments met established retention standards, or, if not covered by a performance management system established under section 9508, was rated at the fully successful level or higher (or equivalent thereof); and
(D)the vacancy announcement for the term appointment from which the conversion is made stated that there was a potential for subsequent conversion to a permanent appointment.
(2)An appointment under this section may be made only to a position in the same line of work as a position to which the employee received a term appointment under competitive procedures.
(b)(1)Notwithstanding subchapter I of chapter 33, the Secretary of the Treasury may establish category rating systems for evaluating applicants for Internal Revenue Service positions in the competitive service under which qualified candidates are divided into two or more quality categories on the basis of relative degrees of merit, rather than assigned individual numerical ratings.
(2)Each applicant who meets the minimum qualification requirements for the position to be filled shall be assigned to an appropriate category based on an evaluation of the applicant’s knowledge, skills, and abilities relative to those needed for successful performance in the position to be filled.
(3)Within each quality category established under paragraph (1), preference eligibles shall be listed ahead of individuals who are not preference eligibles. For other than scientific and professional positions at or higher than GS–9 (or equivalent), preference eligibles who have a compensable service-connected disability of 10 percent or more, and who meet the minimum qualification standards, shall be listed in the highest quality category.
(4)An appointing authority may select any applicant from the highest quality category or, if fewer than three candidates have been assigned to the highest quality category, from a merged category consisting of the highest and second highest quality categories.
(5)Notwithstanding paragraph (4), the appointing authority may not pass over a preference eligible in the same or higher category from which selection is made unless the requirements of section 3317(b) or 3318(c), as applicable, are satisfied.
(c)The Secretary of the Treasury may detail employees among the offices of the Internal Revenue Service without regard to the 120-day limitation in section 3341(b).
(d)Notwithstanding any other provision of law, the Secretary of the Treasury may establish a probationary period under section 3321 of up to 3 years for Internal Revenue Service positions if the Secretary of the Treasury determines that the nature of the work is such that a shorter period is insufficient to demonstrate complete proficiency in the position.
(e)Nothing in this section exempts the Secretary of the Treasury from—
(1)any employment priority established under direction of the President for the placement of surplus or displaced employees; or
(2)any obligation under a court order or decree relating to the employment practices of the Internal Revenue Service or the Department of the Treasury.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

GS–9, referred to in subsec. (b)(3), is contained in the General Schedule which is set out under section 5332 of this title.

Amendments

2016—Subsec. (b)(5). Pub. L. 114–137 substituted “3318(c)” for “3318(b)”.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9510

Title 5, Government Organization and Employees

Last Updated

Aug 21, 2026

Release point: 119-102