SCEP was previously called the Cooperative Education Program or Coop.

This section provides guidance and requirements for students selected for the Revenue Agent Student Career Experience Program (SCEP) in SBSE Examination. Authorities are cited as appropriate.

This section provides guidance for the administrative issues that are unique to students within examination groups.

For general information relating to SCEP such as hiring authority, program requirements and benefits, refer to the following IRM sections:

Recruiting efforts are coordinated and conducted by local recruiters in each Area. Group Managers may accompany the local recruiters at the discretion of local management.

It is recommended that recruiting efforts begin in the students' junior year of college with the intention of hiring the students in June before the beginning of their senior year. Senior status is defined in conjunction with the pursuit of their Accounting major, as well as their overall course completion, thus limiting the number of accounting courses that need to be completed, to advanced coursework such as advanced accounting and auditing. This will give the students the opportunity to effectively integrate a work schedule with their class schedules while ensuring their ability to qualify for conversion within 2 full semesters. For example, students entering SCEP in June should be planning graduation, including all qualifying accounting credits, not later than the following May or June.

In addition to the requirements noted in the above, the following are required for a student's retention in the program:

The recruiter will initially screen potential candidates by securing and reviewing all required documentation, such as transcripts and resumes, to ensure that the students meet the eligibility requirements of the program.

The recruiters will assist Group Managers in coordinating interviews with potential candidates. The recruiters may, at the request of the Group Managers, assist in conducting interviews.

The Group Manager will sign on behalf of the Service and facilitate the execution of the agreement by all parties. In certain instances it may be necessary for the recruiter to sign the agreement on behalf of the Service. See IRM 6.300.2.6.1 for agreement content or IRM Exhibit 4.53.1-1 for an example of an agreement.

The recruiter will follow up with the student every 3 months to inquire about course progression. The Examination Group Manager is responsible for obtaining copies of the students' final grade reports at the end of each semester. The school and student are responsible in monitoring academic progress, keeping IRS informed regarding completion of required courses and student maintenance of GPA at or above 3.0 level in their accounting coursework, and 2.5 overall GPA throughout the program.

The school is responsible for notifying the IRS, through the recruiter, of any activity that might impact the student's relationship with the IRS as an employee, such as an adverse action resulting from disciplinary matters, where school policy permits such reporting.

Participants in SCEP are required to have written performance plans and be appraised on their performance. Position Description GS-599-04 Student Trainee (Revenue Agent), is the standard position description. The performance plan for the Revenue Agent GS-599 will be used to appraise student performance. Annual appraisals will be completed for the students. The rating period is determined by the student's Social Security Number.

The student's school may request a progress evaluation to grade the student for academic purposes. In these instances, the school will generally provide a format for the evaluative feedback. The Group Manager will complete the form provided by the school to evaluate the student's work. When the school does not provide a specific feedback form, the student's manager will prepare a narrative summary evaluating the student's work. The agreement indicates that the IRS will provide performance feedback when requested.

Students may be promoted prior to conversion upon completion of academic studies and student trainee work experience. See IRM Exhibit 6.300.2-3 for specific qualifications for promotion.

The Group Manager will contact his/her servicing personnel office to process the Personnel Action Request (PAR) for the promotion.

The program requirements for non-competitive conversion to a career-conditional appointment are noted in IRM 6.300.2.6(4).

In addition to the requirements noted in the above referenced IRM, the student must meet the following requirements:

Students must submit an official school transcript for conversion.

The Group Manager will contact his/her servicing personnel office to process the Personnel Action Request for conversion of a student.

The Group Manager will complete an SCEP Conversion Recommendation. A sample format is found at IRM Exhibit 4.53.1-2. The SCEP Conversion Recommendation will be mailed to: Headquarters, Operations Support, Budget & Staffing, Attn: SCEP Analyst, 1111 Constitution Ave. NW, Washington, D.C. 20224-0001.

When a student voluntarily resigns from the program, the Group Manager will conduct an exit interview to determine the reasons for the student's departure.

When it becomes necessary to remove a student from the program due to conduct or performance issues, the Group Manager will contact the designated Labor Relations Specialist for assistance. The Labor Relations Specialist will assist the manager with the administrative procedures.

Students are full-time employees while attending formal classroom training. Students change to part-time employees when they return to their school of academic study and work less than a full time schedule. See IRM 6.300.1.19, Establishing and Changing Part-time Tours of Duty.

When there is a change in the student's work status, the Group Manager will initiate a Personnel Action Request (PAR) through the Territory Office to establish the student's work status as a full-time or part-time employee, whichever is appropriate.

The student will establish a mutually agreeable work schedule with the Group Manager, and the schedule will be made a part of the student agreement. Copies of the schedule should be sent to the servicing personnel office and included with the SCEP Quarterly Report (see IRM Exhibit 4.53.1-3) to Headquarters.

The Group Secretary will establish the student's work schedule on Single Entry Time Report (SETR) by working with the SETR representative.

A funding request for formal training will be submitted two months prior to scheduled training.

Student's inventory will be controlled on Examination Returns Control System (ERCS).

Pocket commissions will be secured during the students' administrative orientation. The title on the pocket commission should read: " Student Trainee - Revenue Agent" .

The "Student Trainee" pocket commission will be surrendered when the student converts to a revenue agent. The Group Manager will prepare a memo to the local Security Office to surrender the Student Trainee pocket commission and request a Revenue Agent pocket commission.

Each Examination Area is authorized to hire and maintain an authorized number of revenue agent student trainees.

The Group Manager will prepare a Student Career Experience Quarterly Status Report (See IRM Exhibit 4.53.1-3 for suggested format).

The report will include a list of students and their current posts-of-duty with the following information:

Forward copies of exit interviews with the quarterly report.