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The Statement of Earnings and Leave shows post differential as a separate line item. Compute post differential based on the number of hours in the pay period that post differential applies.
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The time and attendance system (SETR) controls starting and stopping post differential. If post differential changes during a pay period, contact the SETR representative and provide information regarding when the change(s) occurs and the number of days during week 1 or week 2 of the pay period that the employee receives post differential. The TAAS timekeeping staff person maintains the SETR representative contact information.
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Short-term (TDY) Advisors are paid post differential only after 42 consecutive days at post. The allowance is processed as a lump-sum payment only after the employee returns to the U.S. The Time and Attendance Unit makes a manual pay adjustment after being notified via a separate memorandum from TAAS. The adjustment will not be listed as a separate line item on the Statement of Earnings and Leave.
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Post Allowance means a cost-of-living allowance granted to an employee officially stationed at a post in a foreign area where the cost of living, exclusive of quarters costs, is substantially higher than in Washington, D.C.
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The post allowance is a balancing factor designed to permit employees to spend the same portion of their basic compensation for current living as they would in Washington, D.C., without incurring a reduction in their standard of living because of higher costs of goods and services at the post.
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The following guidelines and procedures highlight information concerning post allowance:
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Applies to resident advisors only.
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Non-taxable; not counted toward "high three."
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Amount of post allowance varies based on basic salary, size of family, post of duty classification and post allowance payment tables.
-
Revised due to changes in any of the above four items.
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Shown as a separate line item on Statement of Earnings and Leave.
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Submit information via e-mail to the Employee Account Representatives (EAR) at the Transactional Processing Center (TPC) for starting, stopping or changing post allowance amounts. See the template under Processing Personnel Actions for the required information. Include a computation of the actual amount per year and per pay period.
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Generally, post allowance begins upon arrival at the post of duty and continues until the employee is transferred from the post unless terminated or modified by State during the tour of duty. See Chapter 200 for details regarding temporary absences away from the post of duty.
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Refer to the tables in Section 229.1.
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Locate the table for the family size of the employee.
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Locate the salary range (left column) that includes the employee’s overseas base salary.
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Locate the amount of post allowance under the column matching the percentage designated for the post of duty.
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The amount in step 4 is the annual post allowance amount. Include this amount with the information provided to the EARs at Cincinnati TPC described in Processing Personnel Actions . Computation of the amount per pay period required. To compute the amount per pay period, divide the annual amount by 365 days, round to the nearest cent, and then multiply by 14.
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SMA assists in offsetting the additional expense incurred by an employee who maintains a separate household for the family or a member of the family based on the circumstances described below.
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SMA may be granted for the convenience of the government (involuntary) or for the convenience of the employee (voluntary). Circumstances for voluntary SMA include special needs or hardships prior to or after arrival at post for reasons, including but not limited to career, health, and educational or family considerations for the spouse, children or other family member. Children, including sisters and brothers, unless attending secondary school must be under age 18 or incapable of self-support.
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Guidelines and procedures concerning separate maintenance allowance are as follows:
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Applies to resident advisors only.
-
Non-taxable; not counted toward "high three."
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A fixed amount based on the number of family members maintained elsewhere than at the post of assignment.
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Revised if the number of family members maintained elsewhere than at the post of assignment changes.
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Employee submits SF-1190 to the Manager, Overseas Operations for approval.
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Requests for voluntary SMA should include in box 15 of the SF-1190 a statement certifying the circumstances of special need or hardship and stating that such circumstances outlined in Section 264.2 are not met.
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Shown as a separate line item on Statement of Earnings and Leave.
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Submit information via e-mail to the Employee Account Representatives (EAR) at the Transactional Processing Center (TPC) for starting, stopping or changing SMA amounts. See the template under Processing Personnel Actions for the required information. The template includes a computation of the actual amount per year, per pay period and per day.
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Generally, SMA begins on the date of arrival at the post of duty or the date on which the employee submits SF-1190, whichever is later. SMA continues until the employee transfers from the post. Termination of SMA requires a separate SF-1190. See Chapter 260 for details regarding temporary absences from the post of duty and SMA termination.
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Determine the annual SMA amount from the table in Section 267 based on the number of family members not residing at the post of assignment.
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Divide the annual amount by 365 days.
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Round to the nearest cent to obtain the daily rate.
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Multiply the daily rate by 14 to obtain the rate for a pay period.
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Include the annual, pay period, and daily rate in the Remarks section of the template for submitting information to the EARs as noted in Processing Personnel Actions .
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Foreign Transfer Allowance is an allowance for extraordinary, necessary and reasonable expenses, not otherwise compensated for, incurred by an employee incident to establishing him or herself at any post of assignment in a foreign area, including costs incurred in the United States, prior to departure for the post.
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Four elements compose the Foreign Transfer Allowance.
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A lump sum miscellaneous expense portion to assist with certain extraordinary costs. Amount granted without receipts is:
-
$350 for employees without a family
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$700 for employees with a family
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See Section 241.2 for a list of qualifying expenses.
-
-
A lump sum wardrobe expense portion. See Section 242.2.
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A pre-departure subsistence expense portion applicable to expenses in temporary quarters for employee and each member of family for up to 10 days before final departure from the United States. See Section 242.3.
Note:
The standard per diem rate for the locality from which transferred is the basis for reimbursement.
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A lease penalty expense portion to assist employees for the early termination of a lease due to transfer required by a Federal agency. See Section 242.4.
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Home Service Transfer Allowance is an allowance for extraordinary, necessary, and reasonable expenses, not otherwise compensated for, incurred by an employee incident to establishing him/herself at a post of assignment in the United States.
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Four elements compose the Home Service Transfer Allowance:
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A lump sum miscellaneous expense portion to assist with certain extraordinary costs. The amounts granted without receipts are $350 for employees without a family and $700 for employees with a family. See Section 251.2 for a list of qualifying expenses.
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A lump sum wardrobe expense portion. See Section 252.2.
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An actual subsistence expense portion designed to help offset costs of meals, laundry and dry cleaning of clothes and lodging. The subsistence expense portion is granted for periods during which expenses for meals, laundry/dry cleaning and temporary lodging were incurred within the time limits established in Section 252.3 at the post of assignment in the U.S.
Note:
Reimbursed at the standard CONUS per diem rate.
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A lease penalty expense portion to assist to help offset the expense for the early termination of a lease due to a transfer required by a federal agency. See Section 252.4.
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-
The employee receives the Home Service Transfer Allowance after submission of Form 8741, Relocation Voucher, and Form 4702, Temporary Quarters Subsistence Expenses for Thirty (30) Days, to the Beckley Administrative Services Center.
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The Temporary Quarters Subsistence Allowance (TQSA) assists in covering the average cost of adequate but not elaborate or unnecessarily expensive accommodations in a hotel, pension, or other transient-type quarters at the post of assignment, plus reasonable meal and laundry expenses for a period not in excess of 90 days after first arrival at a new post of assignment in a foreign area, ending with the occupation of residence quarters if earlier, or 30 days immediately preceding final departure from the post following necessary vacating of residence quarters.
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Upon arrival at the post of assignment, TQSA normally begins on the date of arrival and ends when the permanent residence quarters are occupied. Preceding final departure from the post of assignment, TQSA normally begins when the employee vacates permanent residence quarters and ends on the date of departure. Section 120 contains detailed information on TQSA.
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The education allowance assists in defraying those costs necessary to obtain educational services that are ordinarily provided without charge by the public schools in the United States. Also, in those cases where adequate schools are not available at the employee’s post, the costs of room and board and periodic transportation between such posts and the nearest locality where an adequate school is available.
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Section 920 specifies the amount of education allowance for each foreign post of duty. The employee has the freedom of choice in the selection of school, either at the post of assignment or other location, including the United States, up to the applicable allowance amount cited in Section 920. See Section 270.
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The Embassy or funding organization normally pays the education allowances directly to the educational institution. IRS then receives a bill for the education allowance and charges the technical assistance project accordingly.
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If the employee desires schooling away from post, the employee completes SF-1190 and submits the form to the Manager, Overseas Operation for approval. An Education Allowance Worksheet is available in the DSSR to assist employees in the allowance computation for SF-1190. The employee receives reimbursement based on the amounts shown on SF-1190. Section 277.2 contains additional information, including certain restrictions on schooling away from post.
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Educational Travel is travel to and from a school in the United States for purposes of attending a full-time course for secondary (in lieu of an education allowance), undergraduate college education or an accredited post-secondary vocational or technical education. In certain circumstances travel may be to and from a school outside the United States. Section 280 contains details regarding Educational Travel. Section 284 contains a matrix that describes the conditions under which Educational Travel is authorized.
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Request Educational Travel by submitting the Educational Travel worksheet. The worksheet is available from the Travel Office. Travel prepares a Form 1321, Authorization for Official Travel. After approval, Travel forwards the form to the employee. The employee claims reimbursement for Educational Travel expenses on Form 1012, Travel Voucher, if the employee pays the expenses. If the funding agency pays the Educational Travel expenses, IRS receives a bill.
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Employees on all long-term overseas assignments (resident advisors) receive an increase to their annual leave ceiling. The ceiling increases to 360 hours or 45 days. After return to the United States, the ceiling reverts to 240 hours or the actual annual leave balance whichever is higher; but not higher than 360 hours.
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For example, when an employee returns to the United States with 360 hours of accrued annual leave, the new ceiling is 360 hours. If the employee uses annual leave causing the accrued annual leave balance to drop to 352 hours; the new leave ceiling becomes 352 hours.
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Rest and recuperation travel provides a measure of relief from onerous environmental conditions at the post of assignment.
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Provides transportation costs to the designated R & R point for the employee and family or up to an equivalent monetary amount towards travel to alternative R & R points, including the nearest entry point into the U.S.
-
Employee uses annual leave.
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Authorized transportation costs will be limited to one round trip during any continuous two-year period of service, and two round trips during any continuous three-year period of service unbroken by home leave.
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See Foreign Affairs Manual (FAM) Section 3 FAM 3720.
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3 FAH-1 H-3700 contains a list of the posts and the primary relief points for rest and recuperation travel.
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-
Home Leave ensures that employees who live abroad for an extended period undergo reorientation and re-exposure in the United States on a regular basis. The following bullets provide additional information:
-
Provides transportation costs for the employee and family to the point nearest the home leave address-of-record and provides paid leave up to the amount of accrued home leave for the employee.
-
Must be taken in the United States.
-
With approval, may be used in conjunction with annual leave.
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Normally, excluding travel time, 30 workdays of home leave is granted or up to the actual amount of home leave accrued. Requests for less than 20 workdays or more than 45 workdays require approval by the Manager, Overseas Operations.
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Accrued based on the post differential rate authorized for the post of assignment. See tables in 3 FAH-1 H-3430.
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Normally available only after acceptance of second (two-year) tour of duty. May be taken as early as 18 months after arrival at post. See FAM Section 3 FAM 3430 for computing home leave eligibility dates and detailed information regarding home leave. See Contract Renewal .
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Requires repayment of transportation costs and charge to annual leave for home leave if the employee fails to complete the second tour of duty.
-
-
Expenses for relocating an employee and family to and from an overseas post of duty under the Foreign Assistance Act are:
-
Not covered by RITA
-
Excludable from income under Section 912(1)(a) of the Internal Revenue Code.
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-
TAAS initiates personnel actions related to IRS employees assigned overseas for technical assistance to foreign governments. TAAS provides SF-52 data to the authorized TAAS employee for input through the Treasury Automated Personnel System (TAPS). Depending on the type of action, different offices review and process the action. The responsible offices and types of actions processed are shown below. To the extent possible, submit all requests for personnel actions two (2) pay periods before the effective date.
Note:
Not all changes require input through TAPS to generate a SF-52. For certain changes outlined below, a SF-52 is no longer required. The change information is provided directly to the Employee Account Representative (EAR) at the Transactional Processing Center (TPC).
Office Type of Action Transactional Processing Center All actions except: – Re-assignment to U.S. – Involving pay retention Personnel Services Branch Actions involving pay retention Gaining IRS Office Re-assignment to U.S.
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Each personnel action contains information common to all actions and information specific to the particular action. Personnel actions may be one of seven (7) types shown in Figure 4.62.1-41 Types of Personnel Actions. Figure 4.62.1-42 contains an example of the template with the data items required for personnel actions.
Figure 4.62.1-37Type of Action Initiated by Explanation Initial Assignment to Overseas Post Personnel Action through TAPS Assigns employee to overseas post. Duration of the assignment for processing the action is a minimum of two (2) years. Extension of Overseas Assignment Personnel Action through TAPS Extends the Not to Exceed (NTE) date on an initial assignment or previous extension. Change - Post Differential Rate E-mail template to EAR Changes the rate (percentage) used by NFC to compute employee’s post differential amount. Change - Post Allowance E-mail template to EAR Three (3) possible actions: • Start post allowance • Stop post allowance • Change post allowance rate (percentage) Change - Separate Maintenance Allowance (SMA) E-mail template to EAR Three (3) possible actions: • Start separate maintenance allowance • Stop separate maintenance allowance • Change in amount With-In Grade Step Increase Personnel Action through TAPS Self-explanatory. The FC salary schedule provides a shorter waiting period through step seven (7) compared to the GS salary schedule. Therefore, with-in grades for overseas personnel are not monitored by NFC and must be input as they occur. The Project Manager and overseas will be responsible for notifying TAAS when a with-in grade increase is due. Re-Assignment to the U.S. Personnel Action through TAPS The gaining IRS office does the actual input of the SF-52 for this action. However, TAAS is still responsible for providing the information for the action. If the gaining office is TAAS, TAAS will prepare the SF-52. Types of Personnel Actions
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All requests for personnel actions for overseas employees, whether submitted by TAAS or the gaining IRS office or forwarded to the TPC, must contain the following information:
-
Name of employee,
-
Location of employee,
-
SSN,
-
Type of action,
-
Effective date (Enter date and pay period.),
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PD Number,
-
Reimbursable? (If IRS receives reimbursement for the overseas position, enter "Yes." If not, enter "No." ),
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Work Schedule (Full-time Permanent by default.),
-
Requestor,
-
Contact Person/Contact Number, and
-
Remarks.
Figure 4.62.1-38Name Location SSN Type of Action Appointment – NTE Effective Date Length of Assignment PD Number Grade Level Salary Post Differential Post Allowance Reimbursable? Yes Work Schedule Full-Time Permanent Requestor Contact Person Remarks Template for Personnel Actions
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Allowances for post differential and post allowance may be in effect for an employee’s entire tour of duty without adjustment or may change during the tour. In almost all instances, TAAS is not aware of the change until after it occurs.
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The Transactional Processing Center (TPC) does not make pay adjustments to prior pay periods. Therefore, it is important to inform the TPC, using the templates described below, how many pay periods each change or adjustment was effective. TPC ensures that the employee receives the allowance at the appropriate level for the correct number of pay periods the allowance was effective. However, the actual pay periods the allowance is paid may not correspond to the actual pay periods authorized for the allowance.
-
Therefore, it is important for TAAS desk officers to be aware when post differential or post allowance, at the current rate, is initiated for each overseas employee. This is necessary in order to determine how many pay periods the post differential or post allowance is effective.
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For example, suppose an overseas employee is at a post with no post allowance. Due to temporary currency rate fluctuations, a post allowance is authorized for the post starting pay period 5 and then is canceled starting pay period 8. In both instances, TAAS would not be aware of the change, to start the allowance or to stop the allowance, until after the fact. In submitting the template information to the TPC, provide the actual effective date and termination date along with the number of pay periods the allowance was in effect; in this case, three (3) pay periods. Assume the TPC receives the information for the allowance to be effective in pay period 9, a change would be made to pay the employee post allowance for three (3) pay periods; beginning pay period 9 and ending beginning pay period 12. The employee receives the proper amount of allowance for the proper number of pay periods though the actual payment of the allowance occurs in pay periods that do not correspond to the actual pay periods the allowance was authorized.
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Personnel actions for Initial Assignment to Overseas Post require a TAPS action and the issuance of a SF-52 and contain the following specific data:
Data Item Explanation Length of Assignment Enter the length of assignment; the minimum length is two (2) years or 730 days. Grade Level Enter the grade level and step of the employee for the overseas position. (Obtain this information from the Personnel Services Branch.) Salary Enter the base salary of the employee for the overseas position. (Obtain this information from the Personnel Services Branch.) Post Differential If a post differential is authorized for the overseas position, enter the rate (percentage). If none, enter "None." Post Allowance If a post allowance is authorized for the overseas position, enter the rate (percentage). If none, enter "None." Remarks Enter the following items in Remarks: • Grade/Step on FC schedule and salary. • Post differential rate, if applicable. • Post allowance rate and amount, if applicable. • Separate Maintenance Amount, if applicable. • Servicing personnel office and contact number for the overseas employee. • Reminder to change annual leave carryover to 45 days.
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Personnel actions for Extension of Overseas Assignment require a TAPS action and the issuance of a SF-52 and contain the following specific data:
Data Item Explanation Length of Assignment Enter the length of assignment; the minimum length is two (2) years or 730 days. Grade Level Enter the existing grade level and step of the employee for the overseas position. Salary Enter the existing base salary of the employee for the overseas position. Post Differential If post differential exists for the overseas position, enter the rate (percentage). If none, enter "None." Post Allowance If post allowance exists for the overseas position, enter the rate (percentage). If none, enter "None." Remarks Enter the following item in Remarks: "To extend the Overseas Limited Appointment to xx/xx/xx." (Enter the date for the end of the extension period.)
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Requests for a Change to Post Differential Rate are sent directly via e-mail to the EAR at the TPC and contain the following specific data:
Data Item Explanation Post Differential Enter the applicable rate for the country. Remarks • Enter the Effective Date (date and pay period) and the number of pay periods the post differential is effective. • Note the taxability of post differential. • Enter the new or initial Post Differential Rate, and the State Department cable reference substantiating the change. For example: "Per State Dept. cable TL:SR-581 (part B) the Post Differential for the Ukraine increased from 20% to 25% effective January 16, 2000, Pay Period 02." • Note:
A copy of the State Department cable will be sent via e-mail to the EAR at the TPC.
• If the change is to initiate Post Differential (that is, increasing the rate above 0%), include the following statement: • "SETR representative must be informed to begin Post Differential for subsequent pay periods. The SETR representative must also be informed of the number of days that the employee should receive Post Differential in the current pay period." • If the change is to stop Post Differential (that is, decreasing the rate to 0%), include the following statement: • "SETR representative must be informed to stop Post Differential for subsequent pay periods. The SETR representative must also be informed of the number of days that the employee should receive Post Differential in the current pay period."
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Requests for a Change to Post Allowance Rate are sent directly via e-mail to the EAR at the TPC and contain the following specific data:
Data Item Explanation Post Allowance Enter the applicable rate for the country. Remarks Enter the following items: • Effective Date (date and pay period) and number of pay periods the post allowance is effective. • New or initial Post Allowance Rate • Amount of the Post Allowance per annum and per pay period. • Note the non-taxability of the post allowance. • State Department cable reference substantiating the change. For example: "Per State Dept. cable TL:SR-581 (part B) begin post allowance of 5 % effective November 7, 1999. Amount computed as follows: $1,440/yr or $55.38/ pay period." • Note:
A copy of the State Department cable will be sent via e-mail to the EAR at the TPC.
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Requests for a Change to Separate Maintenance Allowance are sent directly via e-mail to the EAR at TPC and contain the following specific data:
Data Item Explanation Remarks Enter the Effective Date (date and pay period) and the amount of the Separate Maintenance Allowance (SMA) per annum, per pay period and per day. Note the non-taxability of SMA.
-
Personnel actions for With-In Grade Step Increase contain the following specific data:
Data Item Explanation Grade Level Enter the new grade/step. Salary Enter new salary. Remarks Enter the Effective Date (date and pay period) and the new grade/step of the employee.
-
Personnel actions for Re-assignment to the U.S. for TAAS employees contain the following specific data:
Data Item Explanation Type of Action Conversion to Re-instatement Grade Level Enter the new grade/step. Salary Enter new salary. Remarks • Enter the Effective Date (date and pay period) and the new grade/step of the employee and the statement: "Change the annual leave carryover to 30 days." • If the employee is not a resident of the District of Columbia, before the employee returns to the U.S. obtain a State Tax Withholding Waiver. Fax a copy of the Waiver to the TPC. Also include the following statement: "Employee is not a resident of the District of Columbia (DC). Do not withhold DC income tax. Waiver on file with TAAS." • Enter the employee’s home address.
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The figures below are common personnel actions/requests for changes applicable to TAAS overseas employees using the template shown in Figure 4.62.1-43.
Figure 4.62.1-39
Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action Conversion to Overseas Limited Appointment — NTE Effective Date June 4, 2000 — Pay Period 12 Length of Assignment 730 Days (Two Years) PD Number 01158 (Obtain PD Number from Overseas Operations) Grade Level FC-12/09 Salary $98,310 Post Differential 25% Post Allowance None Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Employee is a FC-12/09; salary is $98,310; Post Differential is 25%. Servicing Personnel Office is Richmond, VA; contact person Jane Doe, 555-555-1234. Change the leave carryover to 45 days. Post differential is taxable. Sample Initial Assignment to Overseas Post (Action initiated through TAPS)
Figure 4.62.1-40Figure 4.62.1-41Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action Conversion to Overseas Limited Appointment — NTE Effective Date June 4, 2000 — Pay Period 12 Length of Assignment 730 Days (Two Years) PD Number 01158 (Obtain PD Number from Overseas Operations) Grade Level FC-12/09 Salary $98,310 Post Differential 25% Post Allowance None Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks To extend the Overseas Limited Appointment to 06/03/02. Sample Extension of Overseas Assignment (Action initiated through TAPS)
Figure 4.62.1-42Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action Change in Allow/Diff Effective Date June 4, 2000 — Pay Period 12 Length of Assignment PD Number Grade Level FC-12/09 Salary $98,310 Post Differential 0% Post Allowance None Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Per State Dept. cable TL:SR-XXX (Part A) post differential for Tanzania changed from 5% to 0% effective June 5, 2000, pay period 12. The employee receives post differential at the rate of 5% for 22 pay periods. Inform the SETR representative to stop Post Differential for subsequent pay periods. Also inform the SETR representative of the number of days that the employee should receive Post Differential in the current pay period. Post differential is taxable. Note:
Copy of State Department cable will be forwarded separately.
Sample Change to Post Differential Rate (Change initiated through EARs)
Figure 4.62.1-43Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action Change in Allow/Diff Effective Date June 4, 2000 — Pay Period 12 Length of Assignment PD Number Grade Level FC-12/09 Salary $98,310 Post Differential 20% Post Allowance 5% Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Per State Dept. cable TL:SR-XXX (Part A) post allowance for Tanzania changed from 0% to 5% effective June 5, 2000, pay period 12. Post allowance remains in effect until further notice. Post allowance computed as follows: $1,234/yr or $56.78/pay period. Post allowance is non-taxable. Note:
Copy of State Department cable will be forwarded separately.
Sample Change to Post Allowance Rate (Change Initiated through EARs)
Figure 4.62.1-44Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action Change in Allow/Diff Effective Date June 4, 2000 — Pay Period 12 Length of Assignment PD Number Grade Level FC-12/09 Salary $98,310 Post Differential 20% Post Allowance 5% Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Begin separate maintenance allowance in the amount of $5,600/yr, $214.76 per pay period or $15.34/day effective June 4, 2000, pay period 12. Separate maintenance allowance is non-taxable. Sample Change to Separate Maintenance Allowance (Change Initiated through EARs)
Figure 4.62.1-45Information for Personnel Actions Name John Doe Location Dar es Salaam, Tanzania SSN 123-45-6789 Type of Action With-in Grade Step Increase Effective Date June 4, 2000 — Pay Period 12 Length of Assignment PD Number Grade Level FC-12/10 Salary $100,897 Post Differential 20% Post Allowance 5% Reimbursable? Yes Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Effective June 5, 2000, pay period 12, grade/step of employee changed from FC-12/09 to FC-12/10. Salary changes from $98,310 to $100,897. Sample With-in Grade Step Increase (Action Initiated through TAPS)
Information for Personnel Actions Name John Doe Location Washington, DC SSN 123-45-6789 Type of Action Re-instatement Effective Date June 4, 2000 — Pay Period 12 Length of Assignment PD Number 0XXXX (Obtain PD Number from Overseas Operations) Grade Level GS-15/09 Salary $98,310 Post Differential None Post Allowance None Reimbursable? No Work Schedule Full-time Permanent Requestor Name of TAAS Analyst Contact Person Name of TAAS Analyst 202-874-xxxx Remarks Employee is a GS-15/09; salary is $98,310. Change the annual leave carryover to 30 days. Employee is not a resident of the District of Columbia (DC). Do not withhold DC income tax. Waiver on file with TAAS. Employees home address is: 123 Oak Street Anytown, VA 12345-6789 Sample Reassignment to the U.S. — TAAS Employee (Action Initiated through TAPS)
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By law, all employees assigned to technical assistance projects under the Foreign Assistance Act have re-employment rights to their previous or similar job. Re-employment rights are outlined in IRM 1.X.X.X.
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Prepare a memorandum for the signature of the Manager, Overseas Operations to the head of office of the employee. The memorandum requires concurrence from the employee and the head of office regarding the IRM requirements for re-employment upon completion of the overseas assignment. Figure 4.62.1-38 contains a sample memorandum. There are also numerous examples of re-employment rights memoranda in the TAAS Correspondence System in the country folders where TAAS projects exist or previously existed.
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Employees assigned to overseas posts of duty timely submit Time and Attendance reports (Forms 3081) to TAAS on a by-weekly basis through the Project Manager. Additional instructions include:
-
Complete Forms 3081 accurately reflect the proper pay period and the correct end of week date.
-
Submit all Forms 3081 electronically (preferred) or via fax.
-
Submit Forms 3081 to TAAS no later than noon Thursday of second week of the pay period.
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For each overseas post of assignment, the Project Manager submits the annual U.S. Embassy holiday schedule Administrative Notice to TAAS before the beginning of each calendar year.
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-
Employees assigned to overseas posts of duty must complete an Arrival Notice upon arriving at post from the United States and a Departure Notice when leaving the post of assignment going to the United States. The notices are necessary for:
-
TAAS to properly manage overseas employees
-
Proper payment of post differential
-
-
Though not required, overseas employee who are going to be away from the post of assignment for more than 24 hours should notify the U.S. Embassy as to their whereabouts in the event an emergency arises and either TAAS or the Embassy needs to contact the employee.
-
Exhibit 4.62.1-9 contains an example of an Arrival Notice.
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Exhibit 4.62.1-10 contains an example of a Departure Notice.
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Assigning IRS employees to an overseas post of duty requires the coordination and diligence of many organizations. The purpose of this IRM is to help reduce the occurrence of problems associated with TAAS overseas assignments. However, problems do and will occur, primarily due to the non-routine nature of TAAS personnel actions.
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Problems occur in three areas:
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Non-payment of salary or incorrect salary amount
-
Non-payment or incorrect payment of allowances
-
Incorrect leave balances or leave ceiling
-
-
The following are reasons why pay and leave problems occur.
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Omission of information in the Remarks area of the requests for personnel actions/requests for changes as outlined in the section on Processing Personnel Actions .
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Requests for personnel actions/requests for changes submitted late.
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Adjustments to post differential or post allowances published by the Department of State in the biweekly Section 920 cable are not known until after the effective date of the change requiring IRS to "catch up" with the changes.
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Non-submission or late submission of required reporting, for example Time and Attendance (Forms 3081) or Departure/Arrival Notices, by overseas and/or TAAS employees.
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Inexperience of Employee Account Representatives in the Transactional Processing Centers.
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Systemic problems in the payroll system at the National Finance Center.
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The initial contact by the overseas employee is with the Transactional Processing Center (TPC) with a copy of the e-mail/memorandum/VMS sent to the appropriate TAAS desk officer. If the employee is unable to resolve the problem with the TPC, the appropriate TAAS desk officer should be contacted for assistance. The chart that follows lists the organizational contacts when encountering pay and/or leave problems with overseas employees.
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It is important that TAAS staff assists overseas employees in resolving pay and leave problems as quickly as possible. Employees are assigned overseas to assist other foreign governments in tax administration. Undue concern regarding pay and/or leave problems can distract an employee from their primary responsibilities. Additionally, the environment in which overseas employees sometimes operate is less than U.S. standards. Any steps that TAAS can accomplish to rapidly resolve pay or leave problems and prevent future occurrence contributes to the success of accomplishing our overseas mission.
If the problem concerns… Contact… Leave balances or leave ceiling Transactional Processing Center Chief, Timekeeping Section Salary or allowances Transactional Processing Center Employee Account Representatives (EARs) Or: Agency Wide Shared Services Personnel Services Branch
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The following is a list of reminders to remember when working through pay or leave problems.
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Be patient. Corrections take time. It may be one to three pay periods before a correction is completed. Depending on the problem, it may take longer.
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Assist TAAS by notifying the contacts noted above first and attempting to resolve the problem before involving TAAS.
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Ensure timely submission Time and Attendance reports (Forms 3081).
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Register with the National Finance Center (NFC) to obtain on-line pay, leave and benefits information. To register, go to the NFC Web site at http://www.nfc.usda.gov.
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Obtain and review the Employee Personnel Resource Guide, Document 9669.
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When an employee is initially assigned overseas, the employee completes Form 10902, Overseas Transportation — Service Agreement (see Figure 4.62.1-50), which states the employee’s residence of record and home of record for home, leave purposes. By signing the Agreement, the employees agrees to remain overseas for a minimum of 24 months "unless the reason for separation is for reasons beyond the employee’s control and acceptable to the Internal Revenue Service."
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When the employee’s assignment extends beyond the initial two-year period, the employee completes Form 10903, Tour Renewal Agreement (see Figure 4.62.1-51).
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The Travel Office provides Forms 10902 and 10903 to the employee and maintains a record of the dates the employee reported to post and the contract renewal dates.
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Note:
Forms 10902 and 10903 are not currently available through the IRS Intranet.
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The Correspondence Filing System (CFS) is a real-time file management system used by TAAS to establish an effective organization. CFS consists of several automated sub-systems designed to assist, manage, control, and share information within a network environment. In essence, it replaces the need to manually file hard-copy paper documents. The system brings instant productivity to the TAAS workgroup, helping manage and share important information with colleagues over our Intranet. The CFS is based upon the approved IRS operating system software. These standards enable users to quickly create, store, manage, and retrieve any type of correspondence.
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All official correspondence generated or received by the Office of Tax Administration Advisory Services (TAAS) will be stored within the CFS system. Each computer desktop has a shortcut icon that takes the user to the CFS.
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Information is stored on a file server and made available through a controlled authorized list of users.
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Information within CFS is categorized into major subjects (folders):
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10 — Country Files
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20 — International Organizations
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30 — Automation
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40 — International Visitors
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50 — Training
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60 — Travel Office
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70 — Reports and Briefings
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80 — Database Systems
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90 — Forms
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Every document must be named according to strict guidelines:
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File folder number, as described in step (4) above.
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File description (limit to 50 characters).
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File date (mm-dd-yy)
Example:
30 — Kodak Camera Repair 10-15-01.doc
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The CFS "taasfiling" located on the file-server must NEVER be deleted.
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All correspondence must be saved to CFS and NOT on local computer hard disk drives.
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Never create a NEW folder without first checking with the TAAS IS Coordinator.
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Never delete files or folders that others have created.
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There are two (2) scanners available for downloading documents received by mail, FAX, or e-mail.
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The Correspondence Filing System Guidelines contain specific user instructions.
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The Correspondence Tracking System (CTS) is a real-time Database Management System (DBMS) used by TAAS to track and control internal correspondence. The system eliminates the need for paper documents until the correspondence is ready for final signature. The system includes various management reports that indicate workloads and timeframes, i.e., employee assignments, reviewer information, number of days from assignment to obtaining signature, number of days to prepare document for mailing, and total number of days to complete a document. In effect the system provides a detail analysis of correspondence throughout the organization.
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The Correspondence Tracking System Guidelines contain specific user instructions as shown in the Step/Action tables which follows:
Step Action 1 Select (double-clicking) the icon located on your desktop labeled "CTS" 2 Select (double-click) the "CORRESPONDENCE INPUT FORM" under the "FORMS" tab. 3 To input "new" documents: Select "INPUT RECORD" icon. You are now ready to input a new record. 4 To input the folder name, right-click on the white area within the folder name. A drop-down menu will be displayed. Select "EDIT HYPERLINK" . 5 Select the "BROWSE" under "LINK TO FILE OR URL:" 6 The "LINK TO FILE" menu will be displayed. 7 After selecting the location of the document to be tracked click the OK button. Files MUST be located on a sharable file-server (i.e., everyone must have access to the file, NO floppy disc should be accepted.) Documents created by TAAS operations staff MUST be located on the TAAS Correspondence Filing System file-server. 8 The file name selected will appear in the window. If this is correct, click the OK button. Note:
It is extremely important that each new document be given a unique and meaningful file name. See instructions for the TAAS Correspondence Filing System for instructions on file naming.
9 The selected file name will be displayed in the Folder Name. 10 The next field to enter is the name of the person who initiated the correspondence. Press the "TAB" key to advance to this field. 11 You can type the name of the person directly into the field or select the "down-arrow" key to make a selection from the drop-down list provided. 12 The next field to enter is the "INITIATOR STATUS." This field best represents the action being taken upon the document. 13 You can type the status of the document directly into the field or select the "down-arrow" key to make a selection from the drop-down list provided. 14 The next fields to enter are the "DATE ASSIGNED" and "DATE COMPLETED." These fields represent the date the task was assigned to the Initiator and the date the task was completed and are shown as mm/dd/yy. 15 Press the TAB key on the keyboard to advance to the next attribute, 2nd REVIEWER. 16 Repeat the above steps for each level of review. Enter the date that the reviewer COMPLETED the document 17 Under FINAL SIGNATURE DATE, enter the date the document was signed-off for approval. Note:
The Final Signature Date should be the same as the LAST reviewer date.
18 Under MAILING DATE enter the date the document was actually mailed. 19 All other instructions follow the approved IRS software guidelines for managing databases.
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To ensure the safety of correspondence stored within CFS a backup procedure was established. The CD-ROM will then be used for historical archiving and retrieval of lost data.
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While there are two (2) CFS backup schedules, the procedures to perform them are the same.
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Monthly Backup — This backup consist of correspondence created or changed during the month being backup (i.e. it is NOT a backup of all correspondence stored on CFS). It is executed on the last workday of each month.
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Yearly Backup — The backup consist of ALL correspondence stored on CFS. It is executed on the last workday of the year.
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Guidelines outlined within this document provide detail instruction on how to create a data CD-ROM to store the CFS computer data. The CFS backup software uses IRS approved software and is found on TAAS computer systems installed with a CD-RW device.
Step Action 1 Select Easy CD Creator from the Start menu. 2 Select Data CD from the toolbar drop-down menu. 3 Select the TAAS Correspondence System data folder to be placed on the CD-ROM from the Explore Section . 4 Select Find Files to be placed on the CD-ROM from the toolbar menu. 5 Select Dates to be placed on the CD-ROM. These dates will be the first and last day for the month being backed up. All correspondence created between these dates will be placed on the CD-ROM 6 Select Find Now to allow the software to search the CFS for all correspondence created during the period requested 7 The software will display correspondence found matching dates requested. 8 Add the files and folders that you want to record to the Data CD Layout (the lower half of the window). To add files and folders: a. Select the data file or folder, and then drag the files or folders to the CD Layout pane. b. Repeat until the Data CD Layout contains all of the files and folders that you want to record. Hold Shift key down while selecting multiple files. As you are adding files or folders you MUST ensure that you do not add more than 650 MB (maximum size of current CD-ROM). This can easily be determined by viewing the scale displayed in the lower part of the screen. If an additional CD-ROM is needed, complete steps 9 through 15 to create the first CD-ROM. Make note of the last file or folder added to the first CD-ROM, you will need to start from this point when selecting files or folders to be recorded on subsequent CD-ROM. 9 Files or folders with names longer than 64 characters in length will generate a warning message. These should not be considered an error. Select Change All to continue recording to the Data CD Layout (the lower half of the window). 10 Select Create CD from the toolbar to begin transfer of files or folders to the CD-ROM. 11 Select OK to begin the transfer. Do not change the Default setting. 12 The system will display status of CD creation process. Once completed, exit from program, prepare CD labels, and store CD-ROM in lockable storage cabinet.
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The TAAS Calendar System is an on-line calendar system used to share daily schedules between users
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If you are unfamiliar with this type of program, ask your manager for assistance in scheduling training.
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The TAAS Calendar will be used to record all events such as meetings, training, travel, attendance, or other information that needs to be shared within the organization.
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The TAAS Web-site is part of the Wide World Web site for the Internal Revenue Service, "The Digital Daily." The site is a marketing tool providing program information to potential TAAS customers. The site contains an overview of the various programs provided by TAAS. The Digital Daily site address is:
http ://www. irs.treas.gov/
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At the lower part of the display select the "Taxpayer Help & Ed" option and from this location there is a link to the TAAS information. Select Worldwide Tax Administration Assistance option to link to the TAAS information and further browsing.
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The Office of Multimedia maintains the site and requires each office to update the site annually. If this is not done, the site is considered obsolete and is removed from the web page. Multimedia may be reached on 202-283-xxxx to coordinate information change requirements.
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Travel orders for long-term assignments to and between foreign countries are prepared in TAAS/W and authorized by the Director, International.
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The Director, International through TAAS/W, authorizes temporary duty travel.
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All other travel, including rest and recuperation, educational home leave, emergency visitation, emergency evacuation, and return travel is normally authorized by the United States Agency for International Development (USAID) mission in-country, if the project is funded through USAID.
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The regulations to travel associated with other projects not funded by USAID are similar. Authorizations are prepared in TAAS/W and approved by the Director (International).
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Travel performed to, from, or between foreign countries, and transportation and storage of effects for FC schedule employees of TAAS and their eligible dependents are authorized in accordance with the terms of the Department of State, Foreign Affairs Manual.
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Temporary duty (TDY) personnel travel under IRS regulations.
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IRM 4.62.1.8 (Personnel Processing) contains in-depth, detailed information about travel and transportation costs for TAAS personnel traveling or living outside of the United States.