+-----------------------------------------+--------------+-------------+
| ## Offense                              | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| **1. Acceptance of a Bribe**            | **Removal**  |             |
+-----------------------------------------+--------------+-------------+
| **2. Attendance-Related Offenses**      |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Absence without leave (AWOL)        | **Ad         | **S         |
| generally for a short period of time    | monishment - | uspension - |
| (one day or less) or for brief periods  | Suspension** | Removal**   |
| of tardiness; misuse of time; failure   |              |             |
| to observe duty hours, or conducting    |              |             |
| personal business during duty hours.    |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Extended AWOL (more than one day).  | *            | **Removal** |
|                                         | *Reprimand - |             |
|                                         | Removal**    |             |
+-----------------------------------------+--------------+-------------+
| c\. Failure to follow established       | *            | **S         |
| leave, procedures.                      | *Reprimand - | uspension - |
|                                         | Removal**    | Removal**   |
+-----------------------------------------+--------------+-------------+
| d\. Willfully falsifying attendance     | **           | **Removal** |
| records for oneself or another employee | Suspension - |             |
|                                         | Removal**    |             |
+-----------------------------------------+--------------+-------------+
| **3. Conflicts of Interest**            | **           | Suspension  |
|                                         | Admonishment | -- Removal  |
| Engaging in actions or activities,      | --           |             |
| which involve a conflict of interest or | Suspension** | # Removal   |
| the appearance of a conflict of         |              |             |
| interest with the performance of        | **           |             |
| duties. An employee is involved in a    | Suspension - |             |
| conflict of interest when a private     | Removal**    |             |
| interest, usually of an economic        |              |             |
| nature, conflicts or appears to         |              |             |
| conflict with public duties             |              |             |
|                                         |              |             |
| and responsibilities. These include but |              |             |
| are not limited to:                     |              |             |
|                                         |              |             |
| > \--the performance of duties when     |              |             |
| > personal circumstances, interests, or |              |             |
| > relationships make it possible for    |              |             |
| > others to question an employee\'s     |              |             |
| > impartiality, such as involvement in  |              |             |
| > an official matter when an employee   |              |             |
| > has a financial or personal interest. |              |             |
|                                         |              |             |
| a\. When the employee\'s impartiality   |              |             |
| was not affected.                       |              |             |
|                                         |              |             |
| b\. When the employee\'s impartiality   |              |             |
| was affected or a significant benefit   |              |             |
| was received or sought.                 |              |             |
+-----------------------------------------+--------------+-------------+
| **4. Disclosure**                       |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Willful unauthorized disclosure of  | **Suspension | **Removal** |
| return or returns information or other  | -- Removal** |             |
| protected tax information               |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Willful unauthorized disclosure of  | **Reprimand  | **S         |
| information protected by the Privacy    | --           | uspension - |
| Act.                                    | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| c\. Willful unauthorized disclosure of  | **Suspension | **Removal** |
| criminal investigative information.     | -- Removal** |             |
+-----------------------------------------+--------------+-------------+
| **5. Prohibited Personnel Practices**   |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Engaging in prohibited personnel    | *            | **S         |
| practices.                              | *Reprimand - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| b\. Taking reprisal for valid           | *            | **S         |
| disclosures of misconduct by other      | *Reprimand - | uspension - |
| employees or for the exercise of        | Removal**    | Removal**   |
| employee rights.                        |              |             |
+-----------------------------------------+--------------+-------------+
| **6. Failure to Follow Instructions**   |              |             |
+-----------------------------------------+--------------+-------------+
| Failure to follow supervisor or other   | **           | **Removal** |
| instruction or requirements; delay in   | Suspension - |             |
| carrying out instructions or            | Removal**    |             |
| requirements; or other acts of          |              |             |
| insubordination                         |              |             |
+-----------------------------------------+--------------+-------------+
| **Offense**                             | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| **7. Failure to Report Violations of    | **Ad         | **S         |
| Law or Other Misconduct**               | monishment - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **8. Failure to Respond to Questions or | **           | **Removal** |
| Cooperate in an Investigation           | Suspension - |             |
| Concerning a Matter of Official         | Removal**    |             |
| Interest**                              |              |             |
+-----------------------------------------+--------------+-------------+
| **9. False or Misleading Statements**   |              |             |
+-----------------------------------------+--------------+-------------+
| Making intentionally false or           | **           | **Removal** |
| misleading verbal or written statements | Suspension - |             |
| in matters of official interest, e.g.,  | Removal**    |             |
| application or investigatory forms,     |              |             |
| vouchers, leave requests, court         |              |             |
| documents, medical statements, and work |              |             |
| records.                                |              |             |
+-----------------------------------------+--------------+-------------+
| **10. Fighting,** **Physical            |              |             |
| Assaults,** **and Threats**             |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Threatening another with physical   | *            | **S         |
| harm.                                   | *Reprimand - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| b\. Hitting, pushing, or other physical | **Reprimand- | **S         |
| acts against another in which serious   | Suspension** | uspension - |
| injury did not occur; weapons were not  |              | Removal**   |
| used; and the employee was provoked.    |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Hitting, pushing or other physical  | **Removal**  |             |
| acts against another in which any one   |              |             |
| of the following factors was present:   |              |             |
| serious injury occurred; weapons were   |              |             |
| used; the employee was not provoked.    |              |             |
+-----------------------------------------+--------------+-------------+
| **11. Fraud/Theft: Government           |              |             |
| Funds/Property/Other**                  |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Unauthorized possession or actual   | **           | **S         |
| or attempted theft of government or     | Admonishment | uspension - |
| other property, or obtaining or         | -Removal**   | Removal**   |
| accepting money or items of value to    |              |             |
| which not entitled, involving funds or  |              |             |
| items valued at less than \$50 or items |              |             |
| or funds not entrusted to the employee  |              |             |
| in the performance of duty.             |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Unauthorized possession or actual   | **           | **Removal** |
| or attempted theft of government or     | Suspension - |             |
| other property, or obtaining or         | Removal**    |             |
| accepting money or items of value to    |              |             |
| which not entitled, involving           |              |             |
| government funds or items valued at     |              |             |
| more than \$50 or, items or funds       |              |             |
| entrusted to the employee in the        |              |             |
| performance of duty.                    |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Unauthorized possession or actual   | **           | **Removal** |
| or attempted theft of property or       | Suspension - |             |
| obtaining or accepting money or items   | Removal**    |             |
| of value or benefits to which not       |              |             |
| entitled where the offense adversely    |              |             |
| affects the efficiency of the federal   |              |             |
| service (e.g., welfare, unemployment,   |              |             |
| or insurance fraud                      |              |             |
+-----------------------------------------+--------------+-------------+
| **12. Gambling**                        |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Gambling while on duty or on        | **Ad         | **S         |
| government property.                    | monishment - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| b\. Promotion of gambling on government | *            | **S         |
| property.                               | *Reprimand - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **13. Gifts/Gratuity**                  |              |             |
+-----------------------------------------+--------------+-------------+
| Solicitation or acceptance of a gift or | **           | **Removal** |
| other thing of monetary value from      | Suspension - |             |
| someone in the performance of official  | Removal**    |             |
| duties or from a subordinate, except as |              |             |
| authorized by law, regulation or agency |              |             |
| policy.                                 |              |             |
+-----------------------------------------+--------------+-------------+
| **14. Government Vehicle Offenses**     |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Willfully using or authorizing the  | **30 day     | **Removal** |
| use of a government owned or leased     | suspension   |             |
| vehicle for other than official         | (31 USC      |             |
| purposes. Carrying unauthorized         | 1349) --     |             |
| passenger(s) in a government vehicle;   | Removal**    |             |
+-----------------------------------------+--------------+-------------+
| b\. Non-willful misuse of a government  | *            | **S         |
| vehicle; driving a government vehicle   | *Reprimand - | uspension - |
| unsafely or while under the influence   | Removal**    | Removal**   |
| of drugs or alcohol.                    |              |             |
+-----------------------------------------+--------------+-------------+
| **Offense**                             | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| **15. Government Issued Credit Card**   |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Failure to pay financial            | **           | **          |
| obligations in a proper and timely      | Admonishment | Suspension- |
| manner on a government issued credit    | -            | Removal**   |
| card.                                   | Suspension** |             |
+-----------------------------------------+--------------+-------------+
| b\. Use of a government issued credit   | **Reprimand  | **S         |
| card for other than official purposes.  | -Removal**   | uspension - |
|                                         |              | Removal**   |
+-----------------------------------------+--------------+-------------+
| **16. Loss of Documents and Security    |              |             |
| Violations**                            |              |             |
+-----------------------------------------+--------------+-------------+
| Loss or destruction of documents or     | **Ad         | **S         |
| records, or violation of security rules | monishment - | uspension - |
| and practices.                          | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **17. Misuse of Government Property**   |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Misuse of government property,      | **Ad         | **S         |
| including computers (internet, e-mail), | monishment - | uspension - |
| telephones, facsimile machines, and     | Suspension** | Removal**   |
| other property, equipment, or supplies  |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Misuse of government computers      | **Suspension | **Removal** |
| (internet, e-mail) for the purpose of   | -- Removal** |             |
| accessing, viewing or sending of        |              |             |
| offensive, sexual, or pornographic      |              |             |
| material, information, or content (i.e. |              |             |
| chat rooms, personal listings,          |              |             |
| advertisements).                        |              |             |
+-----------------------------------------+--------------+-------------+
| **18. Misuse of Position/Authority**    |              |             |
+-----------------------------------------+--------------+-------------+
| Misusing one\'s public office or        | **           | **Removal** |
| authority. Examples include, but are    | Suspension - |             |
| not limited to: using one\'s position,  | Removal**    |             |
| authority, or credentials for personal  |              |             |
| gain, or to further a private interest; |              |             |
| using non-public information to further |              |             |
| a private interest; advocating the      |              |             |
| employment or promotion of a relative   |              |             |
| in violation of Title 5 Code of Federal |              |             |
| Regulations, Part 3 1 0; and utilizing  |              |             |
| a subordinate to perform activities     |              |             |
| other than those authorized by law or   |              |             |
| required in the performance of official |              |             |
| duties.                                 |              |             |
+-----------------------------------------+--------------+-------------+
| **19. Negligent or Careless Performance |              |             |
| of Duty**                               |              |             |
+-----------------------------------------+--------------+-------------+
| Negligence or carelessness in the       | *            | **S         |
| performance of duty; such as violation  | *Reprimand - | uspension - |
| of work or safety rules/procedures, or  | Removal**    | Removal**   |
| failure to follow Treasury or TIGTA     |              |             |
| requirements, including careless        |              |             |
| use/loss of a weapon, or investigative  |              |             |
| equipment; careless use of a government |              |             |
| vehicle, loss of badges, credentials;   |              |             |
| failure to follow proper audit or       |              |             |
| investigative procedures.               |              |             |
+-----------------------------------------+--------------+-------------+
| **20. Off-Duty Misconduct**             |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Serious off-duty misconduct in      | **Removal**  |             |
| which there is a connection between the |              |             |
| misconduct and the efficiency of the    |              |             |
| federal service, such as sexual         |              |             |
| misconduct involving minors, force or   |              |             |
| threat of force, egregious sexual       |              |             |
| misconduct, and criminal infamous,      |              |             |
| dishonest or notoriously disgraceful    |              |             |
| conduct demonstrating professional or   |              |             |
| moral turpitude.                        |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Off-duty misconduct, which there is | *            | **Removal** |
| a connection between the misconduct and | *Reprimand - |             |
| the efficiency of the federal service   | Removal**    |             |
| such as bias, motivated misconduct or   |              |             |
| membership or participation in hate     |              |             |
| groups.                                 |              |             |
+-----------------------------------------+--------------+-------------+
| **21. Outside Employment Violations**   |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Failure to request approval for     | ###          | **          |
| outside employment that would otherwise | Counseling - | Reprimand - |
| be approved.                            | Admonishment | S           |
|                                         |              | uspension** |
+-----------------------------------------+--------------+-------------+
| b\. Engaging in prohibited outside      | *            | **S         |
| employment.                             | *Reprimand - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **22. Political Activity**              |              |             |
+-----------------------------------------+--------------+-------------+
| Engaging in illegal political activity  | **30 day     | **Removal** |
|                                         | suspension** |             |
|                                         |              |             |
|                                         | **(5 USC     |             |
|                                         | 7326) -      |             |
|                                         | Removal**    |             |
+-----------------------------------------+--------------+-------------+
| ### Offense                             | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| **23. Problems with Financial Affairs** |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Failure to manage private financial | **           | **Adm       |
| affairs in which agency operations or   | Counseling - | onishment - |
| reputations are not affected            | Ad           | S           |
|                                         | monishment** | uspension** |
+-----------------------------------------+--------------+-------------+
| b\. Failure to manage private financial | **Ad         | **S         |
| affairs in which agency operations or   | monishment - | uspension - |
| reputation are affected.                | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **24. Procurement Improprieties**       |              |             |
+-----------------------------------------+--------------+-------------+
| Failure to follow proper procurement    | **Ad         | **S         |
| procedures and unauthorized             | monishment - | uspension - |
| procurements.                           | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **25. Sexual Harassment**               |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Engaging in repeated offensive      | *            | *           |
| flirtation, verbal harassment or abuse, | *Reprimand - | *Suspension |
| subtle pressure for sexual activity     | Removal**    | -Removal**  |
| graphic or degrading verbal comments    |              |             |
| about an individual or his or her       |              |             |
| appearance; the display of sexually     |              |             |
| suggestive objects, or any offensive or |              |             |
| abusive contact.                        |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Sexual harassment involving         | **Removal**  |             |
| physical assault.                       |              |             |
+-----------------------------------------+--------------+-------------+
| **26. Sexual Misconduct**               |              |             |
+-----------------------------------------+--------------+-------------+
| Engaging in sexual misconduct           | *            | **S         |
|                                         | *Reprimand - | uspension - |
|                                         | Removal**    | Removal**   |
+-----------------------------------------+--------------+-------------+
| **27. Substance Abuse**                 |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Unauthorized use of alcohol on      | **Reprimand  | *           |
| government premises or in a duty        | -            | *Suspension |
| status.                                 | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| b\. Unauthorized possession or use of a | **Suspension | **Removal** |
| drug or controlled substance off        | Removal**    |             |
| government premises and off-duty (where |              |             |
| there is a connection between the       |              |             |
| conduct and the efficiency of the       |              |             |
| federal service.).                      |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Unauthorized possession or use of a | **           | **Removal** |
| drug or controlled substance on         | Suspension - |             |
| government premises or in a duty        | Removal**    |             |
| status.                                 |              |             |
+-----------------------------------------+--------------+-------------+
| d\. Reporting to or being on duty while | *            | *           |
| under the influence of alcohol or a     | *Reprimand - | *Suspension |
| drug or controlled substance.           | Removal**    | -Removal**  |
+-----------------------------------------+--------------+-------------+
| e\. Sale or distribution of a drug or   | **Removal**  |             |
| controlled substance.                   |              |             |
+-----------------------------------------+--------------+-------------+
| f\. Failure to report for drug testing, | **Removal**  |             |
| or refusal to take a drug test, or      |              |             |
| tampering with a specimen when required |              |             |
| to take a drug test under Treasury      |              |             |
| directive.                              |              |             |
+-----------------------------------------+--------------+-------------+
| **28. Taxes** -- **General**            |              |             |
+-----------------------------------------+--------------+-------------+
| a\. One time minor or technical         | **No         | *           |
| violation occurring in spite of the     | Action -     | *Counseling |
| exercise of ordinary business care and  | Counseling** | --          |
| prudence in filing or paying which does |              | Reprimand** |
| not indicate a willful failure or       |              |             |
| willful neglect in timely filing or     |              |             |
| understatement of Federal tax           |              |             |
| liability, e.g., minor math errors      |              |             |
| caused by simple inattention resulting  |              |             |
| in additional assessments of small      |              |             |
| amounts of tax, which is promptly       |              |             |
| rectified; tax returns originally filed |              |             |
| timely but returned with a notice due   |              |             |
| to the inadvertent omission of          |              |             |
| information, and which are properly     |              |             |
| re-filed within the time frames         |              |             |
| provided in the notice; inadvertent     |              |             |
| underreporting of minor amounts of      |              |             |
| income resulting in small amounts of    |              |             |
| additional tax promptly paid; late      |              |             |
| payment of small amounts of tax where   |              |             |
| an extension to file and full payment   |              |             |
| made after the original due date, but   |              |             |
| before expiration of the extension;     |              |             |
| assessment of small amounts of failure  |              |             |
| to estimate tax penalty; other minor    |              |             |
| errors made due to an understandable    |              |             |
| misinterpretation of tax law or         |              |             |
| reporting requirements.                 |              |             |
+-----------------------------------------+--------------+-------------+
| **Offense**                             | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| b\. Cases indicating neglect on the     | **Counseling | **Adm       |
| part of an employee in meeting his or   | -Reprimand** | onishment - |
| her tax obligations, e.g.               |              | S           |
| unsubstantiated or overstated           |              | uspension** |
| deductions or exemptions attributed to  |              |             |
| negligence or carelessness.             |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Cases indicating disregard of       | *            | **S         |
| responsibilities, indifference to tax   | *Reprimand - | uspension - |
| laws or intent, e.g. tax delinquencies  | Suspension** | Removal**   |
| cases involving failure to pay more     |              |             |
| than \$800 after more than eight weeks, |              |             |
| or resulting in IRS enforcement action, |              |             |
| or more than one year involved.         |              |             |
+-----------------------------------------+--------------+-------------+
| **Failure to properly and timely pay    |              |             |
| Federal tax liabilities.**              |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Tax delinquency cases involving     | **           | **Adm       |
| late payments of less than eight weeks  | Counseling** | onishment** |
| or late payment of less than \$200      |              |             |
| caused by an oversight, reliance on     |              |             |
| others, inability to pay. Assessment of |              |             |
| failure to estimate tax or other        |              |             |
| penalties.                              |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Tax delinquency cases involving     | **Ad         | *           |
| more than one instance of late payment  | monishment** | *Reprimand- |
| of \$200 - \$800, or late payment after |              | Removal**   |
| repeated notices or after more than     |              |             |
| eight weeks where there is no           |              |             |
| acceptable explanation. More than one   |              |             |
| instance of assessment of failure to    |              |             |
| estimate tax or other interest.         |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Cases indicating disregard of       | *            | **S         |
| responsibilities, indifference to tax   | *Reprimand - | uspension - |
| laws or intent, e.g., tax delinquency   | Suspension** | Removal**   |
| cases involving failure to pay more     |              |             |
| than \$800 after more than eight weeks, |              |             |
| or resulting in enforcement action, or  |              |             |
| more than one year involved. Repeated   |              |             |
| instances of assessment of failure to   |              |             |
| estimate or other penalties.            |              |             |
+-----------------------------------------+--------------+-------------+
| **Failure to timely** **file Federal    |              |             |
| tax returns**                           |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Late filing of Federal returns      | **Counseling | **Reprimand |
| involving late filing of less than      | -Ad          | Removal**   |
| eight weeks caused by oversight,        | monishment** |             |
| reliance on others, but not willful     |              |             |
| neglect.                                |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Repeated late filing of Federal     |              | **Reprimand |
| returns after warning and/or prior      |              | --          |
| discipline. Late filing due to          |              | Removal**   |
| oversight, reliance on others, but not  |              |             |
| willful neglect.                        |              |             |
+-----------------------------------------+--------------+-------------+
| **29. Taxes - Employee Tax              |              |             |
| Delinquency**                           |              |             |
+-----------------------------------------+--------------+-------------+
| **Failure to properly and timely file   |              |             |
| and pay state and local taxes**         |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Tax delinquency case involving late | **           | **Reprimand |
| filing of less than eight weeks or late | Counseling - | S           |
| payment of less than \$200 caused by    | Ad           | uspension** |
| oversight reliance on others, inability | monishment** |             |
| to pay                                  |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Tax delinquency case involving more | **           | **Reprimand |
| than one instance of late filing or     | Admonishment | --          |
| late payment of \$200 - \$800, or late  | -            | Removal**   |
| filing or late payment after repeated   | Suspension** |             |
| notices or after more than eight weeks  |              |             |
| where there is no acceptable            |              |             |
| explanation                             |              |             |
+-----------------------------------------+--------------+-------------+
| **30. Taxes - Employee Underreporting** |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Case indicating an oversight on the | **           | **A         |
| part of the employee resulting in an    | Counseling** | dmonishment |
| understatement of Federal tax liability |              | --          |
| not due to willful neglect, with some   |              | Reprimand** |
| of the following elements. (e.g. one    |              |             |
| time inadvertent underreporting of      |              |             |
| interest dividends or other income      |              |             |
| resulting in \$200 or less additional   |              |             |
| tax; one time inadvertent errors in     |              |             |
| reporting deductions or exemptions;     |              |             |
| math or other errors in reporting       |              |             |
| deductions or exemptions; math or other |              |             |
| errors in return preparation or         |              |             |
| unintentional misinterpretation of tax  |              |             |
| law results in \$800 or less additional |              |             |
| tax)                                    |              |             |
+-----------------------------------------+--------------+-------------+
| **Offense**                             | **First      | *           |
|                                         | Offense**    | *Subsequent |
|                                         |              | Offense**   |
+-----------------------------------------+--------------+-------------+
| b\. Cases indicating neglect on the     | **Reprimand  | *           |
| part of the employee resulting in an    | Suspension** | *Suspension |
| understatement of Federal tax           |              | -Removal**  |
| liability, but not willful neglect,     |              |             |
| with some of the following elements.    |              |             |
| (e.g., underreporting of interest or    |              |             |
| dividends or other income resulting in  |              |             |
| \$200 -\$800 additional tax due to      |              |             |
| carelessness; careless errors in return |              |             |
| preparation or careless                 |              |             |
| misinterpretation of tax law resulting  |              |             |
| in more than \$800 additional tax;      |              |             |
| repeated understatement of tax          |              |             |
| liability caused by carelessness        |              |             |
| despite prior warning/disciplinary      |              |             |
| action)                                 |              |             |
+-----------------------------------------+--------------+-------------+
| **31. Unauthorized Access/Official      |              |             |
| Files, Not Tax**                        |              |             |
+-----------------------------------------+--------------+-------------+
| Willful unauthorized access to official | **Ad         | *           |
| files (non-tax), including Treasury     | monishment - | *Suspension |
| files, electronic files. (e.g. TIMIS,   | Suspension** | -Removal**  |
| TAPS, IMIS, NCIC, NLETS, employee       |              |             |
| folders, disciplinary files)            |              |             |
+-----------------------------------------+--------------+-------------+
| **32. Unauthorized Access/Return or     |              |             |
| Return Information**                    |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Willful unauthorized access of tax  | **Removal**  |             |
| return or tax return information.       |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Requesting or causing another       | **           | **Removal** |
| Treasury employee to access or attempt  | Suspension - |             |
| to access tax return or tax information | Removal**    |             |
| for unofficial reasons.                 |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Attempting unauthorized access to   | *            | **S         |
| tax return or tax return information.   | *Reprimand - | uspension - |
|                                         | Suspension** | Removal**   |
+-----------------------------------------+--------------+-------------+
| **33. Unprofessional** **Conduct**      |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Unprofessional, infamous,           | *            | **S         |
| dishonest, or notoriously disgraceful   | *Reprimand - | uspension - |
| conduct.                                | Removal**    | Removal**   |
+-----------------------------------------+--------------+-------------+
| b\. Dismissal from law enforcement      | **Removal**  |             |
| training for misconduct.                |              |             |
+-----------------------------------------+--------------+-------------+
| **34. Workplace Disruption**            |              |             |
+-----------------------------------------+--------------+-------------+
| Engaging in action, which disrupts the  | *            | *           |
| workplace or causes dissension and/or   | *Reprimand - | *Suspension |
| discord among employees, including use  | Suspension** | -Removal**  |
| of language or gestures, which are      |              |             |
| abusive or offensive to other           |              |             |
| employees.                              |              |             |
+-----------------------------------------+--------------+-------------+
| **35.** **Not Otherwise Coded**         |              |             |
+-----------------------------------------+--------------+-------------+
| a\. Offenses having a minor impact on   | **Ad         | **          |
| the employee's ability to perform and   | monishment - | Reprimand - |
| on the accomplishment of the mission of | Suspension** | Removal**   |
| the agency                              |              |             |
+-----------------------------------------+--------------+-------------+
| b\. Offenses having a moderate impact   | *            | **S         |
| on the employee's ability to perform    | *Reprimand - | uspension - |
| and on the accomplishment of the        | Suspension** | Removal**   |
| mission of the agency.                  |              |             |
+-----------------------------------------+--------------+-------------+
| c\. Offenses having a substantial       | **           | **Removal** |
| impact on the employee's ability to     | Suspension - |             |
| perform and on the accomplishment of    | Removal**    |             |
| the mission of the agency because of    |              |             |
| the seriousness of the misconduct, the  |              |             |
| loss of trust or confidence in the      |              |             |
| employee to perform duties              |              |             |
| successfully, and/or significant or     |              |             |
| potential impact on the agency.         |              |             |
+-----------------------------------------+--------------+-------------+