Additional Information is Provided Regarding the Government Shutdown

NTEU held a wide-ranging conference call with IRS leaders to seek answers to the questions raised by chapter leaders since the agency’s 2019 Filing Season Shutdown Plan was released.

1. Hardship Requests: Without any question, employees are facing serious financial issues because they have not been paid since December 22, 2018, when the shutdown started.  Now, under the Filing Season plan, the IRS is recalling an additional 36,000 employees to process tax returns and answer calls from taxpayers. We are stressing to the IRS that if an employee claims a hardship of any kind, the IRS should honor the intent of Article 48, Section 1.B, and accept the claim.

The IRS should look for ways to accommodate employees, such as authorizing intermittent furloughs for certain periods of time and even for entire days so employees can mitigate the hardship situations they are currently facing.  We also advised the IRS that if it fails to grant hardship requests, and threatens employees with AWOL or termination, it risks losing many employees altogether, something the agency can ill afford. Employees should not be forced to choose between their job, which isn’t paying them, and enduring the hardship caused by the lack of pay.  We told them they need to approve all hardship requests. We emphasized that the way the agency handles this issue will impact how retention and shape how employees view the IRS as an employer on a long-term basis. Today, the IRS told us that our suggested approach is, in fact, the approach their managers are being instructed to take.

2. Federal Holiday (Martin Luther King, Jr. Day): The agency informed NTEU that excepted employees will be issued another furlough letter to cover MLK day as they will not be required to work next Monday.

3. Back Pay for Employees with Approved Hardship Requests: For employees who are granted a hardship and not required to work as an excepted employee, many chapter leaders asked about whether these employees would be waiving or forfeiting back pay once the shutdown ends.  The IRS confirmed that if an employee recalled under Article 14 or Article 48 requests a hardship, and the hardship is granted, they will still be furloughed employees and receive back pay. As of yesterday, the President signed a bill guaranteeing all furloughed (and excepted) employees back pay.  In that case, an employee called up under either Article who is granted a hardship will receive back pay for the shutdown.

4. Delays to Income Verification Information: During the January 17th conference call with the IRS, the agency assured NTEU that it will continue to work through this problem.  One reason for the delay has been that income verification for many federal agencies is handled by Equifax, and as a result, Equifax is having a difficult time handling the increased need for its services caused by the government shutdown.

5. Furlough Letter: The IRS confirmed that it is working with Wage and Investment (W&I) in order to mail copies of the furlough letter to employees, but it is still determining the best method for accomplishing this.

6. The Inapplicability of RIF Procedures to this Shutdown:  The December 21, 2018 letter issued by CHCO Robin Bailey incorrectly notified employees that they would be subject to RIF procedures if the shutdown lasts more than thirty (30) days.  However, the reductions in force (RIF) furlough regulations are not applicable to emergency shutdown furloughs because the ultimate duration of an emergency shutdown furlough is unknown at the outset and is dependent entirely on Congressional action, rather than agency action. We can assure you that a RIF will not occur as a result of this shutdown.  If the shutdown lasts 30 days, the OPM regulations require the agency to issue a second furlough of employees for another period of up to thirty (30) days.

7. Documentation Needed for Unemployment Compensation: The agency informed NTEU that it has contacted all of its points-of-contact at state unemployment compensation offices and confirmed that the furlough letter or a leave and earnings statement will be considered sufficient.  Nonetheless, the agency agreed to provide all employees with copies of their SF-50. In addition, if an employee does not receive their SF-50 promptly, they can contact the IRS Help Desk for assistance.

8. ”Use or Lose” Leave for Retirees: The agency stated that employees in this situation will be considered for leave restoration and that any leave restored will still be included in their lump sum payment upon retirement. However, this will not happen until after the shutdown ends.

NTEU will continue to provide further updates on each of these issues as soon as they become available. In addition, please continue to check the NTEU website at https://www.nteu.org/shutdown for additional information.