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Office of the General Counsel
Date: January 15, 1998
Matter of: [xxx]
File Number: s9601036.3
Internal Revenue Service
Attn: [xxx]
1919 Smith
Stop 1520 HOU
Houston, Texas 77002
Dear [xxx]:
We have reviewed the claim of [xxx] for service credit for the
period January 1977 to December, 1977, during which his status was
"intermittent, when actually employed". [xxx] asserts that the
agency should have converted him to full-time status because he
worked regularly-scheduled 40-hour workweeks during that time. In
reply, you have stated that your office computed [xxx] service
credit in accordance with OPM's Guide to Processing Personnel
Actions.
Because of the unique circumstances involving IRS seasonal
workers, the instructions for computing their service credit are
more complex than those given in Guide. The general rule is that
such employees are entitled to service credit for the entire
season, rather than only for the days they actually work. This is
true even though their SF-50's state they are intermittent and,
again as a general rule, intermittent employees receive service
credit only for the days they actually work. This exception for IRS
seasonal workers is described in the enclosed document prepared by
our Office of Workforce Information. (It is labeled "draft" because
it has not been formally issued by OPM. However, the information in
the document is correct.)
We are not issuing a final settlement in [xxx] case at this
time. Please review the enclosed document to determine whether any
adjustment to [xxx] service computation date is warranted. If,
after further review, you conclude that an adjustment is warranted,
you may do so without further review from this office. If you
conclude otherwise, please explain the reasons for your decision in
a letter addressed to: Claims Adjudication Unit; Attn: Paul
Britner, Room 7535; Office of the General Counsel, Office of
Personnel Management, 1900 E Street NW, Washington, DC 20514.
Thank you for your consideration of this matter.
Very truly yours,
Paul Britner
Senior Attorney
Enclosure
cc:
[xxx]
Internal Revenue Service
1919 Smith
Stop 4102 HOU
Houston, Texas 77002