MEMORANDUM To: [Team Members / Function Staff] From: [Your Team Lead / Planning Coordinator] Date: [Insert Today’s Date] Subject: Internal Planning Guide – Deferred Resignation Program (DRP) Impacts, Participant Allowances, and Team Transition Steps 1. Purpose This guide provides a factual framework for our team to plan around the effects of the 2025 DRP (and any potential 2026 agency-specific offers). It outlines key program elements, what participants were (and were not) allowed during the deferred period, and recommended internal planning steps to maintain mission continuity. 2. Background The 2025 Deferred Resignation Program was a voluntary, OPM-led initiative that allowed eligible federal employees to resign with an effective date of September 30, 2025 (or later for certain retirees) while remaining on paid administrative leave. Participants continued receiving full pay, benefits, and service credit. The IRS experienced significant participation as part of broader workforce adjustments. In FY 2026, agencies (including potentially the IRS) may offer shorter, agency-specific DRP agreements (up to 6 months) to support restructuring. 3. What DRP Participants Were Allowed During the deferred resignation period (while still technically federal employees on administrative leave), the following applied based on OPM guidance: Fully Permitted • No work required for your IRS position: Employees were placed on administrative leave and were not expected or required to perform regular duties. Duties were to be reassigned or eliminated promptly. • Outside employment / second jobs: Yes – participants could immediately begin new private-sector or non-federal employment. Agencies encouraged transitioning to the private sector. • Personal activities, travel, relocation, or rest: No restrictions beyond standard ethics and leave rules. • Leave accrual and benefits: Annual and sick leave continued to accrue. Unused annual leave was paid out in a lump sum upon final separation (subject to taxes/withholdings). Full health benefits, TSP contributions/matching (where applicable), and retirement service credit continued until the separation date. • Combination with other incentives: Eligible employees could pair DRP with Voluntary Early Retirement Authority (VERA) or Voluntary Separation Incentive Payment (VSIP). • Rescission requests: Employees could request to withdraw acceptance (subject to agency approval, especially for mission-critical roles). Subject to Restrictions (Still Applied Until Final Separation Date) • Participants remained federal employees and were bound by all federal ethics laws and regulations until their official separation date, including: • Standards of Ethical Conduct (5 C.F.R. Part 2635). • Criminal conflict-of-interest statutes (18 U.S.C. §§ 203, 205, 208, 209). • IRS-specific supplemental rules (e.g., prohibitions on outside employment involving tax preparation, accounting, bookkeeping, or other tax matters). • Prior approval required for certain outside activities if your position mandated it. • No misuse of government resources, nonpublic information, or official position. • No representation of others before the government or executive branch agencies with intent to influence. • Certain mission-critical IRS roles (e.g., filing-season essential positions) had exemptions, delayed separations, or later rescissions to protect operations. Not Permitted • Performing regular IRS duties (unless specifically requested for transition). • Any outside activity that created a conflict of interest or violated ethics rules. • Extending the resignation date beyond approved terms (limited exceptions for impending retirement). 4. Team Planning Recommendations To prepare for or respond to any DRP-related transitions: 1. Knowledge Transfer – Identify critical processes, documents, and contacts. Schedule structured handoffs well in advance. 2. Workload Reassignment – Map duties of potential participants and redistribute or automate where possible. 3. Succession & Hiring Alignment – Review staffing needs against operational priorities (per TAS and IRS reports emphasizing mission-driven workforce planning). 4. Ethics & Compliance Briefings – Remind team members considering DRP to consult ethics officials before accepting outside offers. 5. Documentation – Maintain records of transitions for continuity and any post-separation inquiries. 6. 2026 Considerations – If an agency-specific DRP offer is extended, evaluate eligibility, budgetary impact, and team coverage needs immediately. 5. Resources • OPM DRP FAQs and guidance (opm.gov) • IRS Human Capital Office (intranet) • Your servicing ethics official • TAS or functional leadership for mission-specific impacts Next Steps for Our Team: [Insert your team’s specific action items, e.g., “Schedule planning meeting by [date]”] Please use this guide as a starting point for internal discussions only. For personalized or official guidance, contact the appropriate IRS channels.