Retroactive Promotions for Internal Revenue Agents

The Director, Personnel Division, Internal Revenue Service (IRS), requested a decision on the propriety of granting retroactive promotions to eight IRS agents whose promotions were delayed due to administrative oversight. If the agents' performances are certified as acceptable, they are entitled to retroactive promotions with backpay where the agency failed to comply with its nondiscretionary policy to promote on a 1-year interval.