Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 1. Organization, Finance and Management

Chapter 14. Real Estate and Facilities Management

Section 6. Space Management

1.14.6  Space Management

1.14.6.1  (10-20-2006)
Purpose

  1. This IRM provides information pertinent to the operation of the Agency Wide Shared Services (AWSS), Real Estate and Facilities Management (REFM) program. This section will be updated periodically and as necessary by REFM, National Office.

1.14.6.2  (10-20-2006)
Program Description

  1. REFM provides space management program support to all entities of the IRS, including:

    1. Management of all space occupied by IRS;

    2. Policy and guidance for the use of all IRS space;

    3. Strategic planning to assist IRS entities with short and long-term housing needs;

    4. Acquisition of space;

    5. Alteration and realignment of existing space;

    6. Space planning and design;

    7. Negotiation of Occupancy Agreements with the General Services Administration (GSA) to provide cost effective housing for IRS;

    8. Maintaining the portfolio of all space occupied by the IRS;

    9. Negotiation of leases directly with lessors of non-federally owned properties as delegated by GSA.

1.14.6.3  (10-20-2006)
Objectives

  1. The objectives of the REFM space management program are to:

    1. Facilitate quality customer service and the collection of taxes by providing offices that are convenient and accessible to the public;

    2. Enhance productivity through a quality work environment;

    3. Provide flexibility to accommodate future program variability;

    4. Provide a secure and comfortable working environment for employees;

    5. Foster effective space utilization;

    6. Ensure accurate charges for IRS space under the Federal Building Fund Rent system and GSA space pricing policy; and

    7. Provide the most cost effective housing for IRS.

1.14.6.4  (10-20-2006)
Directives

  1. The following directives shall be adhered to in the administration of the REFM program:

    1. The IRS REFM National Workspace Standards shall be utilized when acquiring and altering space. The IRS Facilities Design Criteria and IRS-REFM Office Design Handbook shall be utilized when space is constructed for occupancy by IRS and shall be considered to the maximum extent practicable for existing space. Additionally, the IRS-REFM Career Management and Learning Centers (CMLC) Training Space and IRS-REFM Taxpayer Assistance Center Design Guides shall be used for the design of these specialized facilities.

    2. All security, safety, and environmental requirements established by Federal, state, and local authorities.

    3. Accommodations for persons who are physically disabled will be provided in accordance with Federal Management Regulations (FMR) Subchapter C, Part 102-76, Subpart C, Architectural Barriers Act.

    4. The policies of the Executive Office of the President and GSA concerning smoking in the workplace. The Service does not wish to compound the health risk to either smoking or non-smoking personnel by encouraging the use of Designated Smoking Areas (DSA's). Therefore, IRS does not fund the construction of indoor or outdoor DSA'S. The Service does support incentives to quit smoking, such as the IRS/Federal Occupational Health (FOH) Smoking Cessation Program. Executive Order 13058 - "Protecting Federal Employees and the Public From Exposure to Tobacco Smoke in the Federal Workplace" and FMR Subchapter C, Part 102-74 contain detailed specifications on the Federal policy on smoking in the workplace.

    5. When acquiring new space, if private restroom and kitchen facilities already exist, IRS employees may utilize them. However, no new private facilities will be installed for the exclusive use of employees. The Commissioner is the only employee entitled to private facilities. Due to security concerns, the Service does not fund the construction of restroom facilities for general public use within IRS assigned space.

    6. The FIRMweb (Foundation Information for Real Property Management) system was developed to provide both current fiscal year and outyear data for the IRS rent budget. FIRMweb program definitions, responsibilities, procedures, and guidelines are found in the FIRM Standard Operating Procedures. FIRMweb is utilized to manage the Service rent budget and to validate GSA Rent charges.

    7. The Request for Space, Standard Form 81 (SF 81), will be used to request space from GSA or to lease space under GSA Delegation Authority. All SF81's must be submitted for review and approval to the Director, REFM, or designee, in accordance with Commissioner Delegation Order Number 1-45 and other existing internal REFM guidance.

    8. The Reimbursable Work Authorization (RWA), GSA Form 2957, will be used to request arrangements from GSA for building alterations and building services, as well as for special projects and/or tasks on a case-by-case basis. All RWA's must be reviewed and approved by the Territory Managers, or designees. The AWSS Office of Strategy and Finance must certify funding through the Requisition Tracking System (RTS) prior to submission to GSA.

    9. The Asset Management Plan (AMP) shall be used as the basis for development of non-Campus, Post of Duty (POD) projects that best serve the mission of IRS within resource limitations. Territory Offices shall ensure that AMP's are completed in accordance with published guidance and shall be responsible for tracking, maintaining and consolidating the data on their assets.

1.14.6.5  (10-20-2006)
Responsibilities

  1. The following paragraphs break out the roles and responsibilities for REFM management.

1.14.6.5.1  (10-20-2006)
Director, REFM

  1. The Director, REFM, is responsible for:

    1. the development and administration of a long-term space and housing strategy for IRS;

    2. determining objectives, practices, and standards for space management throughout IRS;

    3. the development and management of the Buildings Delegation Program. Responsibilities include determining objectives, practices, and standards in accordance with the terms of GSA delegation agreements with Treasury and IRS; and approval of new, amended, and expiring delegations.

    4. advising and assisting the Chief, AWSS on all REFM policy and operational related matters;

    5. ensuring alignment and compatibility of actions within the IRS and AWSS strategic plans and business visions;

    6. developing and maintaining significant external contacts, including GSA, National Archives and Records Administration (NARA), NTEU, contractors, and other professional organizations;

    7. ensuring best practices are implemented throughout REFM;

    8. ensuring that effective space utilization is promoted throughout the Service;

    9. monitoring functional compliance with service level agreements and balanced measures systems;

    10. developing strategies for improving functional service delivery, customer satisfaction, and employee satisfaction; and

    11. administering the agency's rent budget.

1.14.6.5.2  (10-20-2006)
Area Directors

  1. The Area Directors, REFM, are responsible for:

    1. providing space management services to all customers in their respective geographical areas of jurisdiction;

    2. ensuring timely execution of program activities, determining appropriate program emphasis to achieve goals, managing resources, ensuring proper application of IRS and government-wide policies and regulations, and maintaining uniform standards;

    3. working with appropriate committees and Business Unit representatives to identify customer needs, meet service demands, resolve customer problems, implement service level agreements, and foster effective utilization of space;

    4. managing improvements in business processes and systems;

    5. formulating, executing, and monitoring facilities management support funds, in conjunction with the Deputy Director,

    6. working with GSA officials and other regulatory agencies to resolve REFM issues impacting service delivery.

1.14.6.5.3  (10-20-2006)
Associate Director, Real Estate Management Branch

  1. The Associate Director, Real Estate Management Branch, or designee is responsible for:

    1. administering the Servicewide real estate and space management programs;

    2. managing the IRS real estate portfolio through various means such as administration of the AMP program, policy issuances and review of expansion space or space reduction opportunities;

    3. advising, reviewing, and supporting IRS Headquarters, management and field locations in real estate related activities including the utilization, acquisition, control, transfer, and disposal of real estate;

    4. approving Service requests for space as submitted by Territory Managers in accordance with Commissioner Delegation Order 1-45;

    5. approving GSA Occupancy Agreements for space assigned to IRS;

    6. managing the Leasing Delegation Program as authorized by GSA.

1.14.6.5.4  (10-20-2006)
Territory Managers

  1. The Territory Managers, in coordination with the Area Directors, REFM, are responsible for:

    1. providing space management services to all customers in their respective geographical areas of jurisdiction;

    2. ensuring timely execution of program activities, determining appropriate program emphasis to achieve goals, managing branch resources, and ensuring proper application of IRS and government-wide policies and regulations;

    3. ensuring an active review of the real estate portfolio to maximize utilization of space, including maintaining the accuracy of the vacant workstation database;

    4. ensuring that requests for space have been thoroughly analyzed, conform to REFM and Service policy and the IRS REFM National Workspace Standards, and that geographic boundaries are established in accordance with Treasury Directive 72-03, Executive Order 12072 and other location policies;

    5. ensuring that projects are delivered timely and within scope and budget and are submitted utilizing the Project Investment Process (PIP);

    6. maintaining the FIRMweb system for rent projection, reconciliation, and certification; and

    7. when lease management authority is granted by GSA, ensuring that lessor obligations are satisfied, performance is monitored, files are maintained, and appropriate reports are filed;

    8. determining whether a request will be made for lease management authority for a building within their jurisdiction. Lease management authority may be requested for all locations where IRS occupies at least 90% of the GSA leased space in the building;

    9. preparing, maintaining and verifying the information in the Asset Management Plan for all facilities within their Territory.

1.14.6.6  (10-20-2006)
Authorities

  1. GSA prescribes the procedures and methods governing the acquisition, utilization, assignment, pricing, and release of IRS space in Government-owned and leased buildings controlled by GSA, or delegated to IRS, in the United States.

  2. GSA performs all functions associated with the acquisition of leasehold interest in real property for IRS, except as otherwise specified in GSA Federal Management Regulations (FMR) FMR Bulletin 2005-B1, Revised Implementation Requirements of the Delegation of Lease Acquisition Authority. http://www.access.gpo.gov/nara/cfr/waisidx_01/41cfrv2_01.html, http://www.gsa.gov/gsa/cm_attachments/GSA_DOCUMENT/FMR_Bulletin2005-B1_Updated_R2-w-x6-n_0Z5RDZ-i34K-pR.doc

  3. The following directives and regulations are necessary to administer the REFM space management program:

    1. Chapter 102, Federal Management Regulation, SubChapter C, (41 CFR Ch. 102.) Parts 102-71- through 102-84 prescribe policies and procedures for agencies operating under the authority of GSA, or occupying Government-owned or leased space under the control of GSA, including: facility management; maintenance and alterations; assignment and utilization of space, pricing policy for occupancy in GSA space; real estate acquisition; design and construction; safety and environmental management; security; and utility services. http://www.gsa.gov/fmr

    2. GSA Space Pricing Policy explains the pricing of GSA's real estate and related services. http://awss.web.irs.gov/facilities/RealEstate/RealEstate-Resources.htm

    3. GSA Customer Guide to Real Property explains how to request, use, and service GSA-controlled space. http://awss.web.irs.gov/facilities/RealEstate/RealEstate-Resources.htm

    4. General Services Administration Acquisition Regulation Part 570 - Acquisition of Leasehold Interest in Real Property (GSAR). The GSAR is GSA's supplement to the Federal Acquisition Regulations (FAR) and is included in the General Services Administration Acquisition Manual (GSAM). Part 570 of GSAM is applicable in instances where agencies have received delegated leasing authority. http://www.access.gpo.gov/nara/cfr/waisidx_03/48cfr570_03.html

    5. Public Law 86-249 - Public Buildings Act of 1959, as amended. Requirement for Congressional Prospectus. Certain leasing actions that GSA undertakes on behalf of Federal agencies require congressional authorization if the net annual rent under a lease contract in Federal space exceeds a certain dollar value. Net rent excludes operating expenses, defined as services and utilities, from the rent. The value is set annually by GSA and is known as the prospectus threshold. GSA seeks the authorization by submitting a prospectus to Congress. Additionally, Congressional authorization is required for space alterations in leased commercial space if the value of the alterations exceeds one-half of the prospectus threshold. The types of leased space alteration projects subject to the prospectus threshold include the following:

      • Alterations for any tenant agency after initial occupancy by that tenant agency;

      • Alterations to prepare the space for backfill by any tenant agency other than the original tenant agency; and

      • Improvement to building systems or architectural features after initial occupancy.

        Design, architectural, and construction expenses are all considered in determining whether an alterations project is applicable to the prospectus threshold. Moving expenses, temporary relocation costs, and furniture are not included in the project cost for prospectus purposes. The prospectus threshold is applicable to space alterations in Federal space. http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentType=GSA_BASIC&contentId=16247&noc=T http://epw.senate.gov/pubbldgs.pdf#search=%22%22public%20buldings%20act%20of%201959%22%22

    6. Public Law 98-369 - Competition in Contracting Act of 1984 (CICA). CICA requires agencies to obtain full and open competition in the acquisition of supplies and services including leased space. CICA is applicable in instances where agencies have received delegated leasing authority. http://thomas.loc.gov

    7. Executive Order 12072, Federal Space Management, August 16, 1978, requires agencies with requirements for space in urban areas to give first consideration to centralized community business areas and adjacent areas of similar character, including other specific areas which may be recommended by local officials, except when such selection is otherwise prohibited. http://www.archives.gov/federal-register/codification/executive-order/12072.html

    8. Executive Order 12411, Government Work Space Management Reforms, March 29, 1983, requires agencies to establish programs to produce and maintain an inventory of work space and related furnishings, reduce the amount of work space used or held to essential minimums and report to the Administrator of General Services any holdings not necessary for the mission of the agency. http://www.archives.gov/federal-register/codification/executive-order/12411.html

    9. Executive Order 13006, Locating Federal Facilities on Historic Properties in Our Nation's Central Cities, May 21, 1996, encourages Federal agencies to locate Federal Facilities on historic properties in our Nation's central cities. http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=1996_register&docid=fr24my96-154.pdf

    10. Executive Order 13058, Protecting Federal Employees and the Public From Exposure to Tobacco Smoke in the Federal Workplace, August 9, 1997, prohibits the smoking of tobacco products in all interior space owned, rented, or leased by the executive branch of the Federal Government, and in any outdoor areas under executive branch control in front of air intake ducts, with certain exceptions. http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=1997_register&docid=fr13au97-133.pdf

    11. Treasury Directive 72-02, Acquisition, Utilization, and Disposal of Treasury Real Property Assets, January 16, 1992, requires that real property be acquired only as necessary and no larger than necessary and that real property holdings under Treasury control are fully utilized and put to optimum use. http://www.treas.gov/regs/td72-02.htm

    12. Treasury Directive 72-03, Location of New Offices and Facilities in Rural Areas, July 14, 2004 requires that first priority be given to locating new Treasury facilities in rural areas. http://www.treas.gov/regs/td72-03.htm

    13. Executive Order 13327, Federal Real Property Asset Management, February 4, 2004 requires each agency to designate a senior real property officer who will be responsible for implementing and developing an asset management planning process. This process includes, among other items: identifying and categorizing all real property owned, leased or otherwise managed by the agency; prioritizing actions to be taken to improve the operational and financial management of the agency's real property inventory; and making life-cycle cost estimations associated with the prioritized actions.http://a257.g.akamaitech.net/7/257/2422/14mar20010800/edocket.access.gpo.gov/2004/pdf/04-2773.pdf

    14. Additionally, IRS must adhere to a variety of other applicable laws and Executive Orders pertaining to real property and related activities. The General Services Administration's General Reference Guide for Real Property Policy, published in April 1998, contains all of these legal authorities and can be found at: http://www.gsa.gov/gsa/cm_attachments/GSA_DOCUMENT/refguide_1_R2F-aMV_0Z5RDZ-i34K-pR.pdf


More Internal Revenue Manual