Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
Seasonal and term employees are placed on separate Release/Recall Listings.
Employees receive an overall performance rating based on their most recent annual performance appraisal for their Critical Job Elements (CJE).
A new employee who has not received an annual evaluation may receive an ad-hoc evaluation for release/recall purposes if the employee has been on their CJE’s for at least 60 days.
Seasonal employees and Term employees are placed in categories and in ranking order based on their category as follows:
If the employee has...
Then the employee is placed in category...
And the ranking order is based on the...
Critical element rating of “3” or above in all CJEs
Fully Successful
Ranking score (performance and seniority points).
One or more critical element rating of “2”
Minimally Successful
EOD – descending order (below Fully Successful).
One or more critical element rating of “1”
Unacceptable
EOD – descending order (below Minimally Successful).
No performance appraisal with a training test score
Training Test Score
Test score (below Unacceptable).
No performance appraisal with an OPM Certificate Score
OPM Rating
OPM score (below Training Test Score).
No performance appraisal, training test score, or OPM Score
No Scores
Alphabetical; last name, first initial (below other categories.
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