Outside Employment (OE) is employment or business activities that are performed separate from your IRS duties or position. IRS employees may engage in outside employment if doing so would not pose a conflict of interest with your duties and responsibilities as an IRS employee, and if you have received prior approval from management to engage in that business activity.
If you would like to request approval of an outside employment, you will need to submit a request under Article 6 of the contract. If your request complies with the rules, you may participate in permitted OE activities if such activities are performed outside your IRS hours or in a pre-approved leave status. Once you decide to have OE, you will need to submit the request at least 10 workdays before accepting or starting a permitted Outside Employment position. You will need to add your request to the Outside Employment System in HR Connect.
There are some outside activities that are not permitted that you are going to want to steer clear of. IRS employees may not participate in activities concerning: (1) the performing of legal services involving Federal, State, and local tax matters; (2) appearing on behalf of any taxpayer before any Federal, State, or local governmental agency in an action involving a tax matter (except with the written authorization of the Commissioner), (3) engaging in accounting or bookkeeping, (4) preparing tax returns for compensation, gifts, or favor, and representing another before any agency or court in connection with a matter in which the United States is a party or has a direct and substantial interest in the matter, unless permitted by an exception found in 18 U.S.C. Section 205.
Before taking on outside employment, please be sure to speak with your manager or read the Ethics handbook.