This IRM contains the Servicewide policy to comply with 5 USC 71, Labor-Management Relations. The regulations protect a bargaining unit (BU) employee’s right to organize, bargain collectively in decisions affecting them (i.e., conditions of employment) and participate in their choice of labor organizations. The policy and regulations also safeguard the public interest, contribute to the effective conduct of public business, and facilitate the amicable settlements of disputes involving conditions of employment.

This IRM supplements policies and requirements contained in the authorities cited below. It is not self-contained and must be read in conjunction with cited authorities, and for BU employees, any applicable collective bargaining agreement (CBA), such as the Internal Revenue Service (IRS) and National Treasury Employees Union (NTEU) National Agreement (Document 11678), and the 2025 Addendum to the 2022 National Agreement (Document 11678-B ).

5 USC 71, Labor-Management Relations

5 USC 552, Public information; agency rules, opinions, orders, records, and proceedings

5 USC 7114, Representation rights and duties

5 USC 7115, Allotments to representatives

5 USC 7116, Unfair labor practices

26 USC 6103, Confidentiality and disclosure of returns and return information

5 CFR 550.322, Saving Provision

5 CFR 2423, Unfair Labor Practice Proceedings

The IRS Human Capital Officer is the executive responsible for the Servicewide LMR policy.

The PO is responsible for revising and socializing this IRM.

The LERN Division is responsible for providing the PO with the LMR policy for this IRM.

LERN’s Labor/Relations Strategy & Negotiations (LRSN) office is responsible for:

LERN’s Field Operations office processes:

Managers are responsible for contacting LERN upon receipt of:

This IRM provides the policy to assist managers with complying with 5 USC 71. The PO and LERN Division gauge the effectiveness of the policies in this IRM based on feedback from customers and program owners. During IRM review and publishing, sections may be revised, added, or deleted, based on feedback or changes in law, rule, or regulations.

The following activities help ensure program success:

Bargaining Unit (BU) Employee - An employee included in a BU certified by the Federal Labor Relations Authority who can be represented by a labor union.

Collective Bargaining Agreement (CBA) - A legally binding agreement between management and a union representing its BU employees. CBAs result from negotiations between the two parties over conditions of employment.

Condition of Employment (COE) - A term used to refer to personnel policies, practices, and matters impacting a BU employee’s daily work life, such as work processes or assignments, schedules, overtime, equipment, office space/design, parking, type/placement of office furniture, or relocation of an office. Some changes require formal notice and negotiations with the National Treasury Employees Union before implementing the change for BU employees.

Federal Mediation and Conciliation Service (FMCS) - An independent federal agency that helps prevent, minimize, and resolve labor-management disputes. Parties who use this mediation service are bound by FMCS terms.

Federal Service Impasse Panel (FSIP) - The FSIP is comprised of 10 Presidential appointees who serve on a part-time basis, one of whom serves as the Chair. If either/both parties request their assistance, they resolve negotiations that have reached an impasse.

LERN Specialist - For the purpose of this IRM, specialists in LERN who provide guidance to managers addressing, for example, information requests and unfair labor practices.

National Treasury Employees Union (NTEU) - The exclusive representative for IRS BU employees.

Non-bargaining Unit (NBU) Employee - An employee who is not covered by a CBA, such as the NA, and is not represented by the union.

Unfair Labor Practice (ULP) - A violation of 5 USC 7116 by the IRS or NTEU.

2022 IRS-NTEU National Agreement, Document 11678

2025 Addendum to the 2022 National Agreement, Document 11678-B.

Managers who receive a ULP must send it to LRSN at HCO Arbitrations. LRSN will coordinate the handling of the ULP with GLS.

Managers must not speak with or respond to NTEU or the FLRA about the ULP. Any attempts by NTEU to contact or speak with management should be directed to the assigned GLS attorney. If unknown, management should direct those communications to LRSN.

LRSN works with the assigned GLS attorney and management to ensure compliance with 5 CFR 2423.

LRSN manages the case for each ULP charge and GLS provides a final response to any allegation(s) with LRSN’s concurrence.

Management must respond to inquiries and disclose all relevant facts to LRSN and GLS, as appropriate.

The FLRA investigator will work with the assigned GLS attorney to schedule interviews with managers and/or employees, as appropriate.

If the FLRA invites an employee(s) to participate in a proceeding (e.g., giving a statement to the FLRA investigator), the employee should be granted administrative time to attend. Absent a severe work interruption, management will approve the employee meeting with the FLRA investigator during the employee’s regular work hours.

Travel expenses will be reimbursed per Article 29, Travel, of the 2022 National Agreement and applicable travel regulations in IRM 1.32.1, IRS Local Travel Guide, and IRM 1.32.11, IRS City-to-City Travel Guide.

For information on an NTEU representative’s time, see IRM 6.711.1.1, Official or Bank Time for NTEU Representatives.

FLRA encourages voluntary settlements between the parties and prefers not to reverse or interfere with such arrangements.

All stakeholders are included in settlement discussions.

Before initiating settlement discussions with NTEU or FLRA, the assigned LERN specialist and GLS attorney will consult with the appropriate management level(s) to identify, for example, management’s interests and settlement options.

LRSN must approve the proposed settlement agreement if it affects the national labor management practices, policies, and procedures. LRSN may need to secure Agency Head Review approval

The proposed settlement must not be discussed with parties, who don’t have a need to know, such as a local union official or employee.

Per Article 8, Union Rights, of the 2022 National Agreement, all information requested by NTEU under 5 USC 7114(b)(4) must be submitted to the Info Request Mailbox. If the request is not submitted to the mailbox, there is no obligation to respond.

NTEU must articulate a particularized need for the requested information (i.e., why they need the information, how they plan to use it, and how use of the information relates to their representational responsibilities under the statute). A generic statement that the information is needed to perform NTEU’s representational responsibilities does not establish a particularized need.

See Article 8, Union Rights, of the 2022 National Agreement, for time limits to provide information or seek clarification.

After LERN consults with management, if needed, LERN determines what information can be released to NTEU, coordinates the release of information, and prepares the response to NTEU.

The FLRA expects the IRS and NTEU to communicate about the information requested and the release of information (e.g., if clarification is requested, the party should respond).