IRS RESPONSE TO RECOMMENDATION: ​All employee position descriptions will be reviewed, and updated when required, in accordance with the Office of Personnel Management (OPM) and Office of Management and Budget (OMB) Guidance on Agency RIF and Reorganization Plans Requested by Implementing The President’s “Department of Government Efficiency” Workforce Optimization Initiative. The IRS is currently on an indefinite hiring freeze. When permitted, the IRS will use the updated position descriptions to announce vacant positions.

CORRECTIVE ACTION: ​All employee position descriptions will be reviewed, and updated when required, in accordance with the Office of Personnel Management (OPM) and Office of Management and Budget (OMB) Guidance on Agency RIF and Reorganization Plans Requested by Implementing The President’s “Department of Government Efficiency” Workforce Optimization Initiative. The IRS is currently on an indefinite hiring freeze. When permitted, the IRS will use the updated position descriptions to announce vacant positions.

TAS RESPONSE: TAS appreciates the IRS’s agreement to revise employee position descriptions in accordance with OPM and OMB guidance. While we understand that current hiring limitations might delay full implementation, TAS urges the IRS to prioritize the standardization and clarity of job descriptions so that prospective applicants – especially those outside the IRS – can easily understand whether they meet the qualifications and if the role aligns with their skills and interests. Clearer, more accessible job descriptions will improve applicant quality and increase interest in critical positions once hiring begins again. Position descriptions that are understandable to everyone better attract the right candidates, clarify expectations for employees, improve performance management, ensure legal compliance, and facilitate career development.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 12/31/2026

IRS RESPONSE TO RECOMMENDATION: USAJobs is the official government platform for posting vacant positions. When permitted, IRS also advertised on other recruitment platforms such as Indeed and Linkedin as well as a variety of niche platforms. IRS is currently under an indefinite hiring freeze and is not posting jobs on any recruitment platforms.

CORRECTIVE ACTION: N/A

TAS RESPONSE: TAS acknowledges that the IRS has used alternative platforms such as LinkedIn and other niche job listing sites when permitted. However, the IRS’s response suggests a misunderstanding of the intent behind this recommendation. TAS is not suggesting a replacement for USAJobs, but rather advocating for expanded, strategic, and optimized use of supplementary platforms to reach a broader talent pool. Once IRS hiring authority resumes, IRS should prioritize making postings more visible and easier to understand, using plain language and leveraging tools like search optimization and AI-enhanced targeting that these platforms offer. Merely duplicating USAJobs text on other platforms, without providing any additional explanations or a strategy to reach a wider audience of potential candidates or professional networks with skills that match the position requirements, is insufficient to meet modern recruitment needs.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: Currently, the IRS is under several new Presidential Executive Orders limiting hiring and funding and downsizing the government. To align with the current administration, it would not be prudent to expend funds on studies and petitions to Congress for more competitive salaries.

CORRECTIVE ACTION: N/A

TAS RESPONSE: TAS recognizes the existence of current HR constraints, but the IRS’s response misses a key strategic opportunity. This is an ideal time to assess long-term recruitment and retention needs, particularly for hard-to-fill, high-skill positions in IT and cybersecurity where the General Schedule system often lags behind market rates. Investing now in a review of alternative pay structures and outreach methods aimed at connecting with potential future candidates proactively would place the IRS in a stronger position to act swiftly when hiring authority recommences. Without such planning, the agency risks being unable to compete effectively for talent once hiring resumes.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: IRS will analyze and develop a plan to reduce the number of vacant or acting IRS Senior Executive Service (SES) positions in compliance operations. While IRS analyzes its SES footprint and forecasts future executive resource needs annually, we will commit to developing strategies to attack this issue more aggressively. Such strategies may include, but are not limited to, executing more frequent SES Candidate Development Program (CDP) cohorts, collaborating with Operating Division leadership to prioritize critical vacancies to fill via external merit staffing recruitment activities, and completing succession planning review more frequently.

It is important to note a critical component of the SES CDP requires participants to partake in developmental assignments, outside of their position of record, for a period of at least 120 days. These developmental assignments must be leadership orientated and require the participant to oversee SES-level program duties. These requirements are most frequently met through developmental assignments in vacant SES positions. As a result, it is critical IRS have some vacant SES positions available Servicewide for the purpose of employee development and succession planning.

IRS workforce restructuring efforts must be completed and a new organizational structure established before a meaningful plan can be developed for reducing the number of acting or vacant SES positions in compliance operations.

CORRECTIVE ACTION: IRS will analyze and develop a plan to reduce the number of vacant or acting IRS Senior Executive Service (SES) positions in compliance operations. While IRS analyzes its SES footprint and forecasts future executive resource needs annually, we will commit to developing strategies to attack this issue more aggressively. Such strategies may include, but are not limited to, executing more frequent SES Candidate Development Program (CDP) cohorts, collaborating with Operating Division leadership to prioritize critical vacancies to fill via external merit staffing recruitment activities, and completing succession planning review more frequently.

IRS workforce restructuring efforts must be completed and a new organizational structure established before a meaningful plan can be developed for reducing the number of acting or vacant SES positions in compliance operations.

TAS RESPONSE: TAS commends the IRS for agreeing to implement this recommendation and for providing a thorough explanation of its SES succession planning strategy. We agree that maintaining a limited number of vacant SES positions is necessary for leadership development, mentorship, and opportunities for skill development. We also believe that the current environment presents a unique opportunity for the IRS to reassess and improve its leadership pipeline and reduce unnecessary acting roles that can undermine accountability and continuity. TAS supports the IRS’s stated commitment to prioritize critical SES vacancies in compliance operations.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 2/27/2026

IRS RESPONSE TO RECOMMENDATION: The Treasury and IRS Exit Surveys have proven to be effective tools in capturing employee feedback in an efficient and systematic manner. The IRS is under several new Presidential Executive Orders limiting hiring and funding and downsizing the government. To align with the current administration, it would not be prudent to expend funds on a formalized stay interview program with the goal of reducing attrition.

CORRECTIVE ACTION: N/A

TAS RESPONSE: TAS disagrees with the IRS’s assertion that current Treasury and IRS exit surveys are sufficient. These surveys are brief, inconsistently completed, and fail to provide the actionable insight needed to understand and reduce attrition. Also, the IRS’s response does not address the value of stay interviews, which are widely recognized as a workforce management best practice. Stay interviews serve as an early warning system for preventable attrition and can help the IRS retain valuable staff, especially during periods when new hiring is restricted. Even if formal implementation is delayed, now is the time to design and pilot enhanced stay interview strategies for future deployment. Proactive planning aimed at a data-driven approach to understanding and addressing employee needs and concerns will allow the IRS to identify and address issues proactively, build trust, foster a more productive work environment, and retain skilled talent.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A