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s9601036.3

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

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