Exhibit N - NWS.pdf

N AT I O N A L WO R K S PA C E S TA N D A R D S

TASK ORDER 002-12-015

CONTRACT TIRNO-12-D-00002

JACOBS PROJECT NO. FCWC6215

May 1, 2014

I R S - R E F M

IRS-REFM National Workspace Standards

Introduction

Chapter 1 IRS NWS Space Allocations

Chapter 2 Individual Workspace Standards

Chapter 3 Support Space Standards

Chapter 4 Facility Planning Guidelines

Appendix

Table of Contents

Introduction i 5/1/14

IntroductionIRS-REFM National Workspace Standards

Introduction

3. Promote efficient use of space and reduce long term facilities management costs in all IRS facilities

� Assign one of three universal individual workspaces to the majority of all Headquarters, Field, and Campus employees to promote flexibility and eliminate the need to reconfigure workspaces to support employee and business changes

� Assign individual workspaces designed to support specific groups and functions across the IRS:

» Campus employees assigned to pipeline and other unique Campus functions

» Appeals, Chief Counsel (CC), Criminal Investigation (CI), Taxpayer Advocate Service (TAS), and Taxpayer Assistance Center (TAC) employees

� Reduce space by eliminating duplicate permanent offices or workstations for employees and encouraging the use of open workstations or conference rooms for visiting IRS personnel

� Promote flexibility by eliminating the need to co-locate all members of a group within a facility

� Promote flexibility by eliminating ceiling-high partitions between groups, except when security and/or public access requirements dictate the separation

� Encourage the use of shared versus dedicated support space among co-located groups

� Assign dedicated support space consistently to accommodate similar functions across groups

� Encourage efficient space planning by using a consistent planning module of 4 feet for all individual workspaces and interior built spaces

4. Explain the fundamental space allocation guidelines and planning concepts upon which the IRS automated space planning tool MyProjects is based

The Internal Revenue Service-Real Estate and Facilities Management (IRS-REFM) National Workspace Standards (NWS), referred to as the IRS-REFM NWS, is a facilities planning and space allocation tool for all individual workspaces and support workspaces in new construction, renovation, and relocation projects for the IRS. It is intended for use by IRS-REFM project managers, designers, and other stakeholders.

The IRS-REFM NWS planning tool was designed to meet the following objectives:

1. Provide appropriate working environments for IRS Services and Enforcement organizations, Operations Support organizations, and other programs and groups within the IRS

� Establish standards for all individual workspaces, shared support spaces, and dedicated support spaces typically required in IRS facilities

� Establish guidelines for optional shared and optional dedicated support spaces typically used in IRS facilities

� Provide flexibility in the application of the standards to give the occupants of each facility the opportunity to meet their unique needs as long as target utilization rates of square footage per employee for Headquarters and Field Offices and square footage per workstation for Campuses are achieved

2. Support changing work patterns and technological advances

� Provide hoteling workspaces for all employees who are out of the office 80 or more hours per month

� Provide individual workspaces that are designed to support the increased use of electronic documents and a reduced need to handle and store paper documents

� Provide workspaces that support the use of electronic collaboration tools

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IntroductionIRS-REFM National Workspace Standards

Application of IRS National Workspace Standards

The IRS-REFM NWS applies to all locations and all IRS groups, including:

National Headquarters � Appeals � Chief Counsel (CC) � Communications and Liaison (C&L) � Equity, Diversity, and Inclusion (EDI) � Office of Compliance Analytics � Office of the Commissioner � Research, Analysis, and Statistic (RAS) � Taxpayer Advocate Service (TAS)

Services and Enforcement � Criminal Investigation (CI) � Large Business & International (LB&I) � Office of Professional Responsibility (OPR) � On-Line Services � Return Preparer Office (RPO) � Small Business / Self-Employed (SB/SE) � Tax Exempt and Government Entities (TE/GE) � Wage & Investment (W&I) � Whistleblower Office

Operations Support � Agency-Wide Shared Services (AWSS) � Chief Financial Officer (CFO) � Human Capital Office (HCO) � Information Technology (IT) � Privacy, Government Liaison, and Disclosure (PGLD)

Technical requirements for specialized spaces developed as a part of other IRS initiatives are not included in this document. These spaces include:

� Centralized Delivery Services (CDS) Training Centers � W&I Taxpayer Assistance Centers (TAC) � Specialized equipment and machine spaces, such as bulk mail processing areas � Vendor and contractor spaces such as security, janitorial, and retail shop areas � Child Care Centers � Employee Assistance Program (EAP) spaces � Credit Unions � Fitness Centers � Fingerprint rooms � Cafeterias, kitchens, and canteens � Health Units

IRS Architectural Planning Guides

The IRS-REFM NWS is part of a comprehensive three-volume set of standards and procedures for planning, designing and constructing IRS facilities.

� Volume 1: IRS-REFM Planning Guidelines and Standards for Remote Call Centers, Campuses, Field Offices, Headquarters, Taxpayer Assistance Centers, and Training Facilities:

� Section I: IRS-REFM National Workspace Standards:

Facilities standards, space allocations, and planning guidelines for workstations, private offices, and support spaces.

� Section II: IRS-REFM Taxpayer Assistance Centers Design Guide: A comprehensive design guide for IRS Taxpayer Assistance Centers. The TAC individual workspace standards and support space standards are included in the IRS-REFM NWS. The standards as well as technical requirements and planning guidelines are included in the IRS-REFM TAC Guide.

� Section III: IRS-REFM Career Management and Learning Centers (CMLC) Training Space Design Guide: A comprehensive design guide for IRS training facilities. CMLC is now called Centralized Delivery Services (CDS).

� Volume 2: IRS-REFM Office Design Handbook:

A reference guide that explains the process for planning, designing, and constructing IRS office space. The Handbook also provides technical guidance that includes an overview of building codes and regulations applicable to IRS facilities.

� Volume 3: IRS-REFM Facilities Design Standards: Architectural and engineering design standards addressing landscape architecture, architecture, interior design, and civil, structural, mechanical, electrical, fire protection, security and telecommunications engineering.

Although each document stands alone, together the set provides an inclusive architectural, engineering, and interior design guide for IRS projects. These documents are all “living” documents that are periodically updated to respond to changes in the IRS organization, advances in technology, or changes to work methods and processes.

The most current edition of each document can be found on REFM SharePoint. Please refer to these documents for additional information when planning IRS facilities.

Chapter 1 IRS NWS Space Allocations

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IRS NWS Space AllocationsIRS-REFM National Workspace Standards

1-1 Target Utilization Rates 1-1

1-1.1 Headquarters and Field Offices 1-1

1-1.2 Campuses and Remote Call Centers 1-2

1-2 Space Allocation Planning Process 1-3

Chapter 1 IRS NWS Space Allocations

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Chapter 1 IRS NWS Space Allocations

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IRS NWS Space AllocationsIRS-REFM National Workspace Standards

Chapter 1 IRS NWS Space Allocations

1-1 Target Utilization Rates

� Criminal Investigation (CI)

� Taxpayer Advocate Service (TAS)

� Taxpayer Assistance Center (TAC)

Employees assigned to the office are employees whose official POD is that building. It is where the employee occupies space when ‘in’ the office, as opposed to a field location, telework site, manager’s location, or other location within or outside of the commuting area. The number of employees will be determined by the current population of the General Office groups at the building using staffing data downloaded from the Graphic Database Interface (GDI) Staffing by Building for Project Managers report. If a POD includes multiple shift work, the employee count only from the largest shift is included in the headcount to determine the utilization rate. This is based on the assumption that planning for the largest shift would provide a workstation for every employee. There are situations where shift work occurs and employees do not share a workstation because their shifts overlap. In those situations, the employee count from all overlapping shifts is included in the headcount to determine utilization rate.

Employees who work out of the office 80 or more hours per month will not be assigned a workspace. However, they will be able to reserve a hoteling workspace or use one of several drop-in workspaces that will be provided. Manager certification of employee hours out of the assigned POD is required for all employees. Time out of the office includes field work, telework, regular travel/training, and Alternate Work Schedules (AWS); it does not include any form of leave. A minimum sharing ratio of 3:1 will be applied to all employees out of the assigned POD for 80 hours or more per month. This ratio will be used to calculate the number of hoteling workspaces needed. Managers and executives who are out of their assigned office 80 or more hours per month may share a workspace at a 2:1 sharing ratio. The target utilization rates are based on these sharing ratios.

Increasing reliance on electronic documentation and tools, rather than paper, has reduced the need for paper storage and the amount work surface needed in individual workspaces. Also, employees who do not have an assigned workspace at the office typically keep the paper documents they work with regularly at their primary work place. For these reasons, the size of individual workspaces has been reduced for many IRS employees. These changes have also

Utilization rates (UR) are a way for the IRS to estimate the usable square footage required for a project or to gauge the efficiency of a program or design for a facility. They are expressed as usable square feet (USF) per employee for all facility types except Campuses and Remote Call Centers, for which UR is expressed as usable square feet per workstation. Utilization rates are based on the IRS-REFM National Workspace Standards (IRS-REFM NWS), which provide space allocations for all employee positions and all typically required support spaces. The space allocations were developed to ensure appropriate work environments for employees requiring office space to accomplish their work. Recently there have been significant changes to how, when, and where employees accomplish their work.

The IRS-REFM NWS have been revised to respond to these changes. Utilization rates and how they are used have also changed.

Target utilization rates have been established to determine the footprint in USF for General Office groups, Campuses, and Remote Call Centers. Headquarters and Field Offices that house General Office groups must be planned to achieve specific target utilization rates that range between 100 and 170 USF/employee. Campuses and Remote Call Centers must be planned to achieve a target utilization rate of 170 USF/workstation. These target utilization rates are achievable as a result of significant changes in the IRS- REFM NWS in response to telework, the requirement for some employees to be in the field rather than in the office to accomplish their work, and the impact of electronic tools and documentation on work processes. Along with this mandate to meet the target utilization rates, local project teams now have the opportunity to influence how the target utilization rate is achieved for their Post-of- Duty (POD).

1-1.1 Headquarters and Field Offices The total number of employees in General Office groups assigned to a Headquarters or Field Office are counted for the utilization rate calculation. All groups at a Headquarters or Field Office, including Office Audit (TCO for Tax Compliance Officer), are considered General Office groups, except:

� Appeals

� Chief Counsel (CC)

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Sticky Note Headquarters and Field Offices that house General groups cannot exceed the targeted utilization rate (range between 100 and 170 USF/employee.) Campus and Remote Call Centers Groups cannot exceed the targeted utilization rate (170 USF/workstation.) As long as the utilization rate is under the targeted range you in line with this mandate to meet the target utilization rate.

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Chapter 1 IRS NWS Space Allocations eliminated the need for many workspace standards. Three universal workspaces will be used to house employees in all General Office groups and at Campuses, with the exception of non-managerial employees in Accounts Management (AM), Compliance Services (CS), and Submission Processing (SP) at Campuses.

The target utilization rates for General Office groups were developed based on the application of individual workspace standards, support space profiles, support space standards, and planning concepts provided in the IRS-REFM NWS. Local project teams now have the latitude to determine the type, quantity, and size of the

Table 1.1.a Target Utilization Rates based on POD size

General Office Groups (Including TCO)

Utilization Rate (UR) Usable Square Feet per Headcount POD Employee Count

170 1 to 25

150 26 to 100

140 101 to 200

130 201 to 300

120 301 to 500

100 500+ support spaces listed in the General Office Profile that they require for their office, as long as the target utilization rate is not exceeded. The target utilization rates govern the allowable size of an office. Special space requirements due to unique functions or special situations at an office will be considered and, if justified and approved, would increase the size of an office above the target utilization rate for that office. For PODs of 10 employees or less, market requirements may dictate larger lease holdings, which would also impact the utilization rate.

Target utilization rates for General Office groups are based on a sliding scale which recognizes that economies of scale are inherent in larger offices.

The usable square footage required to house Appeals, Chief Counsel, CI, TAS and TAC at a POD is added to the square footage allowed for the General Office groups, including TCO, to determine the total usable square footage of the POD.

1-1.2 Campuses and Remote Call Centers

Since the employee headcount at a Campus or Remote Call Center can vary significantly from facility to facility and over the course of a year due to geography, seasonal hires, and shift work, the headcount cannot be used as a basis for determining the appropriate size of a Campus or Remote Call Center. Thus, the workstation count required to house the maximum number of employees, working at the Campus or Remote Call Center at any given time, must be used as the basis for sizing these facilities. This typically occurs during peak filing seasons when seasonal employees and multiple shifts are necessary to accomplish the work. The workstation count only from the largest shift is included in the workstation count to determine the utilization rate. This is based on the assumption that for the largest shift a workstation would be provided for every employee. There are situations where shift work occurs and employees do not share a workstation because their shifts overlap. In those situations, the workstation count from all overlapping shifts is included in the workstation to determine utilization rate. The target utilization rate for Campuses and Remote Call Centers is 170 USF/ workstation. For this calculation, the workstations for all groups housed at the Campus or Remote Call Center are counted.

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IRS NWS Space AllocationsIRS-REFM National Workspace Standards

Chapter 1 IRS NWS Space Allocations

1-2 Space Allocation Planning Process

Step 2: Assign Individual Workspaces and Sharing Ratios to Determine Workstation Count After groups and employees in each group have been identified, workspaces and sharing ratios are assigned to employees to determine the number of workstations and private offices required to house the employees in the facility. The number of workstations is also used to calculate the size and quantity of support spaces in Step

3. In MyProjects this is done by editing the Staffing Table.

The term ‘workstation count’ refers to the total count of all workstations and private offices when the count is used to calculate support space size and quantity.

Employees are assigned to a workspace based on the following individual workspace standards:

� General Office and Office Audit (TCO) employees at Headquarters, Field Offices, Campuses and Remote Call Centers, other than non-managerial Accounts Management (AM), Compliance Services (CS), and Submission Processing (SP) groups, are assigned one of the three universal workspace standards

� Appeals employees are assigned Appeals workspace standards

� Chief Counsel employees are assigned CC workspace standards

� Criminal Investigation employees are assigned one of the three universal workspace standards

� Taxpayer Advocate Service employees are assigned TAS workspace standards

� Taxpayer Assistance Center employees are assigned TAC workspace standards

� Campus Accounts Management (AM), Compliance Services (CS), and Submission Processing (SP) groups are assigned workspaces specific to those functions

All Revenue Agents, Revenue Officers, and General Office positions eligible for telework per the current National Treasury Employees Union (NTEU) Agreement, who work out of the office 80 hours or more per month, will utilize unassigned workspaces on a reservation basis.

This is known as “hoteling.” Hoteling workstations will be provided at a minimum 3:1 sharing ratio for these

The process of developing the total space allocation for a Headquarters, Field Office, Campus, or Remote Call Center involves four steps:

1. Document the groups and employees to be housed at the facility.

2. Assign workspaces and sharing ratios to all employees.

3. Assign support spaces to the facility, group, function within a group, or employee position.

4. Add together the amount of space required to house employees and support spaces.

The process is the same whether it is done in MyProjects or with an Excel spreadsheet. A detailed explanation of each step follows.

Step 1: Identify All Groups and Employees The first step in the space allocation planning process is to create a roster of the specific groups associated with the project, together with the number of employees assigned to each group by pay plan, series, and title. The following guidance applies to all projects:

� Most projects will consist of multiple groups.

� All employees at Headquarters and Field Offices except Appeals, Chief Counsel (CC), Criminal Investigation (CI), Taxpayer Advocate Service (TAS), and Taxpayer Assistance Center (TAC) will be considered General Office employees.

� The headcount for the General Office is documented for the entire General Office population, rather than by organizational group (i.e. SB/SE, W&I, AWSS, etc.), except for Office Audit (TCO), which is documented separately.

� At a Campus or Remote Call Center the headcount for all groups and all shifts housed at the facility is documented.

When this step has been completed the total headcount of the facility will be known.

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Chapter 1 IRS NWS Space Allocations employees. All other employees in the General Office Profile will be assigned an individual workspace. Office Audit (TCO) employees are each assigned a workspace.

Consult with customer managers to obtain certification of hours worked out of the office for each employee in the General Office Profile. Reference the new Housing Plan policy and Telework and Out of Office certification form.

Managers and executives, who work out of the office 80 hours or more per month, may share a hoteling office at a 2:1 sharing ratio. For all General Office employees develop a total count of employees assigned to each universal workspace standard at each sharing ratio.

While employee count is used to calculate the utilization rate of Headquarters and Field Offices, and determine whether it meets the Target Utilization Rate, workstation count is used to determine the size and quantity of

Table 1.2.a Headquarters and Field Office General Office Headcount and Workstation Calculations

Employee and Workstation Count Calculations for General Office Groups at Headquarters and Field Offices

(Including TCO)

Workspace Standard

Sharing Ratio Employee Status Employee Count

Use to Calculate Utilization Rate

Workstation Count Used to Calculate Quantity of

Support Spaces

W.48 1:1 In the office Employee count Workstation count

W.48 3:1 Work out of the office 80 hours or more per month Employee count Workstation count

O.96 1:1 In the office Employee count Workstation count

O.96 2:1 Work out of the office 80 hours or more per month Employee count Workstation count

O.144 1:1 In the office Employee count Workstation count

O.144 2:1 Work out of the office 80 hours or more per month Employee count Workstation count

Total General Office Employee Count

Total General Office Workstation Count support spaces at these facilities. Workstation count for all groups is used to calculate both the utilization rate and the size and quantity of support spaces at Campuses and Remote Call Centers.

The total workstation count is derived by adding together the number of workstations required for employees who work in the office and have dedicated workstations to the number of workstations required for employees who hotel. Private offices (O.96 and O.144) are included with workstations (W.48) to determine the total workstation count. General Office employees will be assigned to workspace/sharing ratio categories as illustrated in Table 1.2.a Headquarters and Field Office Headcount and Workstation Calculations. The table also shows when employee count and workstation count are used for further calculations as discussed above.

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IRS NWS Space AllocationsIRS-REFM National Workspace Standards

Chapter 1 IRS NWS Space Allocations support spaces allocated to General Office groups.

The TCO workstation count should be included in the calculation for all shared support spaces for any facility, where TCO is present.

� Criminal Investigation (CI), Taxpayer Advocate Service (TAS) and Taxpayer Assistance Center (TAC) are housed in stand-alone suites that provide all support spaces required, except a break room.

Their workstation counts should be included in the calculation for break rooms for any facility where they are present. Their workstation count is also used to determine the size of the Agency Wide Shared Services (AWSS) storage room in the facility.

The total quantity of individual workstations (including both workstations and private offices) is used as the basis for assigning support spaces. Therefore, support space assignments are presented based on the number of workstations or teams. If teams are the basis for the assignments, the number of workstations per team is identified for reference.

While the calculation for support space quantities is based on workstation count, it was developed based on the maximum number of employees that would occupy the facility at a given time (maximum simultaneous occupancy). The maximum number of employees equates to the total number of workstations in the facility. For Campuses and Remote Call Centers this approach avoids double counting, when day and night shift employees share workstations. At other facility types, where employees use hoteling, the maximum number of employees that will occupy a facility at any given time is equal to the number of workstations (assigned and hoteling) that are provided. In reality, additional employees may be in the office using a conference room or other unassigned space at any given time. However, for the purpose of assigning support spaces the assumption is that quantities are based on the total number of workstations to be provided. There are situations where shift work does occur and employees do not share a workstation because their shifts overlap.

In those situations the workstation count that is used to determine support space quantities also equals employee count from all overlapping shifts.

Table 1.2.b Campus and Remote Call Center Workstation Calculations

Workstation Count Calculations for Campuses and Remote Call Centers

Total Workstation Count for All Groups Used to Calculate Utilization Rate Used to Calculate Quantity of Support Spaces

For additional information on assigning individual workspaces refer to Chapter 2: 2-1 Individual Workspace Assignment Guidelines and 2-3 Individual Workspace Standards Position Mapping Guide.

When this step has been completed the total number and type of individual workspaces required for a facility, and the square footage necessary to house the workspaces, will be known.

Step 3: Assign Support Spaces After the total number of individual workspaces required is known, then support space is allocated. Support spaces are allocated according to support space profiles, which are based on the type of facility and the function of the groups or employees housed at the facility. The support space profiles outline each type of support space that may be provided and the quantity and situation when it may be provided. They are explained in detail in Chapter 3: 3-2 Support Space Profiles.

Support spaces are generally allocated to all occupants housed in a facility to promote the sharing of most support spaces, which is a key objective of the IRS-REFM NWS. However, based the function or a group or employee position, they may also be allocated to:

� all employees in a group

� employee positions with unique requirements

� specific functions with unique requirements

There are two situations where groups housed in stand-alone suites or enclosed offices due to the need to meet with the public and/or privacy, confidentiality, and security requirements may use some of the shared support spaces provided for all occupants of the facility. In these situations the workstation count of these groups must be included in the workstation count used to assign the correct size and quantity of the support spaces. They are:

� Office Audit (TCO) is housed in an enclosed office that does not include all of the support spaces required, such as conference rooms and break rooms. TCO will therefore use some of the shared

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Chapter 1 IRS NWS Space Allocations

Support spaces are assigned according to six support space profiles:

1. General Office Profile

2. Appeals and Chief Counsel Profile

3. Criminal Investigation Profile

4. Taxpayer Advocate Service Profile

5. Taxpayer Assistance Center Profile

6. Campus Profile

The types of support space and methodology for assigning support spaces within each profile vary based on the function of the group and type of facility.

1. General Office Profile The General Office Profile is used for all General Office groups housed at a Headquarters or Field Office (except for those groups with their own profile):

National Headquarters Groups � Communication and Liaison (C&L)

� Equity, Diversity, and Inclusion (EDI)

� Office of Compliance Analytics

� Office of the Commissioner

� Research, Analysis, and Statistics (RAS)

Services and Enforcement Groups � Large Business & International (LB&I)

� Office of Professional Responsibility (OPR)

� On-Line Services

� Return Prepayer Office (RPO)

� Small Business/Self-Employed (SB/SE) including Office Audit (TCO - for Tax Compliance Officer)

� Tax Exempt and Government Entities (TE/GE)

� Wage & Investment (W&I)

� Whistleblower Office

Operations Support Groups � Agency-Wide Shared Services (AWSS)

� Chief Financial Officer (CFO)

� Human Capital Office (HCO)

� Information Technology (IT)

� Privacy, Government Liaison, and Disclosure (PGLD)

Support space in the General Office Profile is divided into four categories:

� Required Shared Support Space

� Optional Shared Support Space

� Optional Dedicated Support Space

� Office Audit (TCO) Dedicated Support Space

Support spaces are allotted per Recommended Quantity rules based on the number of workstations, the fact that the support space is required at every office, or the fact that the support space may be necessary for specific employee positions or groups. Some qualifications exist and are noted under Comments in the Profile description. An overview of each support space category follows.

Required Shared Support Space:

� Support spaces that every office must have and will be shared among all employees at any office

� Support spaces that are required for the office to function, like support nodes, NTEU offices (when required), security closets, telephone closets/rooms, and open mail areas

Optional Shared Support Space:

� Support spaces that are typically required for the groups included in the General Office Profile

� Support spaces that are unique to certain positions or groups within the groups included in the General Office Profile and may or may not be necessary, depending on the presence or requirements of specific groups, employees, or functions at the facility

� Office Audit (TCO) will share some support spaces with other General Office groups such as conference rooms, break rooms, and mail rooms even though they are housed in an enclosed office due to their contact with the public. Their headcount is added to the General Office headcount to determine the size and quantity of these Optional Shared Support Spaces.

� Criminal Investigation (CI), Taxpayer Advocate Services (TAS), and Taxpayer Assistance Center (TAC), each of which is housed in a stand-alone suite due to their contact with the public, will share break rooms with General Office groups when they are co-located in a headquarters or field office. Their headcounts are added to the General Office headcount to determine the size and quantity of break rooms. Similarly, their headcounts are also included in the General Office headcount to determine the size of the AWSS storage room at a headquarters or field office.

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Chapter 1 IRS NWS Space Allocations

� In recognition of the fact that the needs of offices differ, and to allow local office teams the opportunity to plan their facility to meet their unique needs, there is latitude to decide which, what size, and what quantity of the Optional Shared Support Spaces to include in the program for the facility.

Optional Dedicated Support Space:

� Support spaces that cannot be shard and must be dedicated to certain positions or groups within the General Office profile

� Support spaces that may or may not be required even when the position or group that is identified as requiring them is housed at the office. Local teams can determine if these spaces are required when the position or group they are intended to support are a part of the project.

Office Audit (TCO) Dedicated Support Space:

� Support spaces that are required and are dedicated solely to TCO’s use

2. Appeals and Chief Counsel Profile Appeals and Chief Counsel groups are both housed in stand-alone suites. All of the support spaces allocated to Appeals and Chief Counsel are provided in this Profile:

� Appeals Dedicated Support Spaces must be dedicated to Appeals whether they are housed at a Headquarters, Field Office or Campus

� Chief Counsel Dedicated Support Spaces must be dedicated to Chief Counsel whether they are housed at a Headquarters or Field Office

3. Criminal Investigation Profile CI is housed in a stand-alone suite. All of the support spaces allocated to CI are provided in this Profile whether they are housed at a Headquarters, Field Office, or Campus:

� Dedicated Support Spaces must be dedicated to CI

� Optional Dedicated Support Spaces must be dedicated to CI and may be required, if specific groups or functions are present in the facility

4. Taxpayer Advocate Service Profile TAS is housed in a stand-alone suite. All of the support spaces allocated to TAS are provided in this Profile whether they are housed at a Headquarters, Field Office, or Campus:

� Dedicated Support Spaces must be dedicated to TAS

� Optional Support Spaces must be dedicated to TAS and may be required, if specific groups or functions are present in the facility

5. Taxpayer Assistance Center Profile TAC is housed in a stand-alone suite at a Field Office. All of the support spaces allocated to TAC are provided in this Profile:

� Dedicated Support Spaces must be dedicated to TAC

Refer to Section II: IRS-REFM Taxpayer Assistance Centers Design Guide for more guidance on assigning support spaces for a TAC.

6. Campus Profile The Campus Profile is used for all groups housed at a Campus or Remote Call Center. Support space in the Campus Profile is divided into three categories:

� Required Shared Support Space

� Optional Shared Support Space

� Optional Dedicated Support Space

Support spaces are allotted per Recommended Quantity rules based on either the number of workstations, the number of teams, the fact that the support space is required at every Campus, or the fact that the support space may be necessary for specific employee positions or groups. Some qualifications exist and are noted under Comments in the profile description.

Required Support Space � Support spaces that are required for each group to accomplish their work, such as equipment support nodes, file cabinets, batch cart staging, etc.

� Support spaces that are shared by specific groups at a Campus, such as Campus Processing Accounting or Campus Processing Data Conversion. The assignment of support spaces to a group is identified in the Comments column of the profile and by headers that separate the Required Shared Support spaces by group (Campus General Office, Campus Processing Accounting, etc.).

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Chapter 1 IRS NWS Space Allocations

Optional Shared Support Space � Shared support spaces that are typically required for a Campus. This category includes Break Rooms, Conference Rooms, Multi-Purpose/Training Rooms, Mail Rooms, that are necessary at every Campus and a number of special support spaces such as a Cafeteria, Fitness Center, Health Unit, or Credit Union that may or may not exist at a Campus.

� In recognition of the fact that the needs of Campuses differ, and to allow local Campus teams the opportunity to plan their facility to meet their unique needs, there is latitude to decide which, what size, and what quantity of these Optional Shared Support Spaces to include in the program for the facility as long as the Campus Target Utilization Rate is achieved.

Optional Dedicated Support Space � Support spaces that typically cannot be shared and must be dedicated to certain positions or group.

� These spaces are optional and may or may not be required, even if the position or group for which it is required is housed at the office. Local teams can determine if these spaces are required when the position or group they are intended to support are a part of the project.

For additional information on assigning support spaces, refer to Chapter 3: 3-1 Support Space Assignment Guidelines.

When this step has been completed the total number and type of support spaces required for a facility, and the square footage necessary to house the support spaces, will be known.

Step 4: Calculate the Total Facility Space Allocation Two calculations are required to determine the space allocation for the groups housed at a facility:

1. The total usable square footage required to house all groups

2. The utilization rate

The total usable square footage required for the groups housed in a facility is derived by adding together the usable square footage required to house individual workspaces and support spaces for all groups to be housed at the facility. If Appeals, Chief Counsel, CI, TAS and TAC are housed in the facility their usable square footage is included in this calculation.

The utilization rate must be calculated in order to determine if it meets to the target utilization rate for the facility type and size.

� For Headquarters and Field Offices the utilization rate (USF/employee) is calculated by dividing the total usable square footage of the General Office groups by the number of General Office employees to be housed in the facility. The headcount from Appeals, Chief Counsel, CI, TAS, and TAC are not included in the calculation. TCO headcount is included in the calculation.

� At Campuses and Remote Call Centers the utilization rate (USF/workstation) is calculated by dividing the total usable square footage of all groups to be housed in the facility by the total workstation count of these groups.

Compare the utilization rate for the facility to the approved target utilization rate. If the utilization rate exceeds the target, the project team must revisit the quantity and type of support spaces that have been provided, until the target rate is achieved. The target utilization rate for the General Office groups cannot be exceeded without justification. The process of determining which support spaces are required may be one of give and take until the local project team is satisfied that they have selected the appropriate support spaces for their office and have met the target utilization rate. Another factor in the equation is the number of employees who are hoteling. If fewer employees or managers hotel, a larger portion of the total space that is allowed for the facility, based on the target utilization rate for the General Office headcount, will be dedicated to workstations. This could significantly impact the type and amount of support space that can be provided at the facility.

Once the Target Utilization Rate is reached, the total space allocation for the facility can be approved.

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IRS NWS Space AllocationsIRS-REFM National Workspace Standards

Chapter 1 IRS NWS Space Allocations

Table 1.2.c Target Utilization Rate Calculations

Target Utilization Rate Calculations

Headquarters and Field Offices Total USF divided by total General Office employee headcount including Office Audit (TCO)

Campuses and Remote Call Centers Total USF divided by total workstation count of all groups housed at the Campus or Remote Call Center

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Chapter 1 IRS NWS Space Allocations

Chapter 2 Individual Workspace Standards

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2-1 Individual Workspace Assignment Guidelines 2-1

2-1.1 General Guidelines 2-1

2-1.2 Special Assignment and Situation Guidelines 2-2

2-2 Individual Workspace Standards Classifications, Naming System and Variations 2-3

2-2.1 Individual Workspace Standards Classifications 2-3

2-2.2 Individual Workspace Standards Naming System and Variations 2-3

2-3 Individual Workspace Standards Position Mapping Guide 2-5

2-4 Comprehensive List of Individual Workspace Standards and Illustrations 2-16

2-4.1 Workstation Standards Comprehensive List 2-19

W.20.1 – 4'-0" x 5'-0" 2-20

W.25.1 – 5'-0" x 5'-0" 2-21

W.36.1 – 6'-0" x 6'-0" 2-22

W.36.2 – 6'-0" x 6'-0" 2-23

W.36.3 – 6'-0" x 6'-0" 2-24

W.36.4 – 5'-6" x 6'-6" 2-25

W.42.1 – 6'-6" x 6'-6" 2-26

W.42.2 – 6'-6" x 6'-6" 2-27

W.42.3 – 6'-6" x 6'-6" 2-28

W.46.1 – 7’-0" x 6'-6" 2-29

W.48.1 – 6'-0" x 8'-0" 2-30

W.48.1.H – 6'-0" x 8'-0" 2-31

W.48.1.C – 6'-0" x 8'-0" 2-32

W.48.2 – 6'-0" x 8'-0" 2-33

W.48.2.H – 6'-0" x 8'-0" 2-34

W.48.2.C – 6'-0" x 8'-0" 2-35

W.48.3 – 6'-0" x 8'-0" 2-36

Chapter 2 Individual Workspace Standards

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W.48.3.H – 6'-0" x 8'-0" 2-37

W.48.3.C – 6'-0" x 8'-0" 2-38

W.64.1 – 8'-0" x 8'-0" 2-39

W.64.2 – 8'-0" x 8'-0" 2-40

W.64.2.C – 8'-0" x 8'-0" 2-41

W.85.1 – 8'-6" x 10'-0" 2-42

W.88.1 – 8'-0" x 11'-3" 2-43

W.108.1 – 8'-0" x 13’-6" 2-44

2-4.2 Office Standards Comprehensive List 2-45

O.80.1 – 8'-0" x 10’-0" 2-46

O.96.1P – 8'-0" x 12’-0" 2-48

O.96.1G – 8'-0" x 12'-0" 2-50

O.96.2P – 8'-0" x 12’-0" 2-51

O.96.2G – 8'-0" x 12’-0" 2-53

O.96.3 – 8'-0" x 12’-0" 2-55

O.96.4 – 8'-0" x 12’-0" 2-57

O.120.1 – 10'-0" x 12’-0" 2-59

O.120.2 – 10'-0" x 12’-0" 2-61

O.132.1 – 11'-0" x 12’-0" 2-62

O.132.2 – 11'-0" x 12’-0" 2-64

O.144.1 – 12'-0" x 12’-0" 2-66

O.144.2 – 12'-0" x 12’-0" 2-68

O.144.3 – 12'-0" x 12’-0" 2-70

O.144.4 – 12'-0" x 12’-0" 2-71

O.150.1 – 10'-0" x 15’-0" 2-72

O.150.2 – 10'-0" x 15’-0" 2-74

2-5 Individual Workspace Standards Furniture Guidelines 2-76

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Chapter 2 Individual Workspace Standards

Table 2.1.a Workspace Footprints and Square Footage

Individual Workspace Type Number of Footprints Footprint Square Footage

Workstations 10 20, 25, 36, 42, 46, 48, 64, 85, 88, 108

Private Offices 6 80, 96, 120, 132, 144, 150

TOTAL 16

2-1 Individual Workspace Assignment Guidelines

The individual workspace standards guidelines should be used to assign workstations and private offices to employees in all groups. Individual workspace standards have been developed based on the functional requirements of each job position. The standards are organized by workspace size.

Individual employee workspace standards consist of a total of 16 workstation and private office sizes (footprints) to address the individual workspace requirements at all IRS facilities. Many of the footprints have optional interior configurations supporting different functional requirements of job positions that are assigned the same footprint. These standards are comprehensive and include special-purpose workstations that are not widely used, such as Tingle tables, as well as unique workspace standards for specific groups. Workspaces are classified as a workstation or a private office.

Three universal individual workspace footprints will be used to house most IRS employees in General Office groups at Headquarters, Field Offices, and Campuses:

� 48 square foot employee workstation

� 96 square foot manager private office

� 150 square foot executive private office

Several groups have specific requirements that are supported by other workspace standards:

� Wage and Investment (W&I) and Small Business/Self Employed (SB/SE) Campus Submission Processing (SP), Accounts Management (AM), and Compliance Services (CS) groups

� (W&I) Taxpayer Assistance Center (TAC)

� Appeals

� Chief Counsel

� Criminal Investigation (CI)

� Office Audit (TCO)

� Taxpayer Assistance Service (TAS)

The number of footprints in each workspace classification and the square footage of each of the footprints are provided in Table 2.1.a Workspace Footprints and Square Footage. The three universal workspace footprints (48 SF, 96 SF, and 150 SF) are underlined in the table.

2-1.1 General Guidelines Guidance on the most common workspace assignments across most groups is provided here. The IRS project manager or designer should refer to the general guidelines after identifying the groups in the project to confirm workstation and private office assignments for individuals.

General workspace assignment guidelines include:

1. Headquarters and Field Office employees who are out of the office 80 hours or more per month will not be assigned an individual workspace. These employees will hotel. Hoteling workstations will be provided at a minimum sharing ratio of 3:1.

2. One workstation will be provided for each Headquarters and Field Office employee who is not out of the office 80 hours or more per month.

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Chapter 2 Individual Workspace Standards

3. Headquarters and Field Office managers and executives who work out of the office 80 hours or more per month may share a private office at a 2:1 sharing ratio.

4. One private office will be assigned for each manager and executive who does not work out of the office 80 hours or more per month.

5. Visiting managers may reserve a hoteling workspace or reserve conference rooms when away from their home offices.

6. All Headquarters, Field Office and Campus employees, except those in Appeals, Chief Counsel, and Taxpayer Assistance Centers (ITAS employees) will receive a 6’-0” x 8’-0” W.48.1 basic workstation, unless the job title is listed in the workspace assignment matrix in Table 2.3.a Individual Workspace Standards Position Mapping Guide.

7. All Campus Accounts Management (AM) and Compliance Services (CS) employees will receive a 6’-6” x 6’-6” W.42.1 basic workstation, unless the job title is listed in the workspace assignment matrix Table 2.3.a Individual Workspace Standards Position Mapping Guide.

8. All Headquarters, Field Office, and Campus managers with direct supervisory reports will receive an 8’-0” x 12’-0” O.96.1 private office. Project or program managers without direct supervisory reports will receive a W.48.1 workstation.

9. Executive or Staff Assistants to an SES-level executive will receive an O.96.1 private office. If there are multiple Executive or Staff Assistants per SES-level executive, one assistant will be accommodated in the O.96.1 private office, and the others will receive a W.48.1 workstation.

10. An Executive or Staff Assistant to a GS-15 or Senior Manager will receive a W.48.1 workstation.

11. In all locations, all SES-level executives will receive a 10’-0” x 15’-0” O.150.1 private office.

12. Employees with disabilities will be accommodated in a 48 SF workstation designed to accommodate the individual employee. Special situations that cannot be accommodated with this workstation will be addressed on a case-by-case basis.

13. Minor internal component changes and alternate layouts are available for some workstations. These are designated by a suffix of “.2” and “.3”, where “.1” represents the basic configuration. Substitutions for workstations with a “.1” suffix can be made for all identical position titles within a location at the discretion of the executive or manager of the group.

2-1.2 Special Assignment and Situation Guidelines

Guidance on individual workspace standards that are unique to specific job titles, locations, and/or groups is provided here. These individual workspace assignments are exceptions to the general guidelines.

Special workspace assignment and situation guidelines include:

1. Embedded Chief Counsel employees will receive workspace assignments identical to those of the client organization.

2. Executive Assistants / Staff Assistants to National Headquarters Executives located in the National Headquarters Office at 1111 Constitution Avenue in Washington D.C. will receive a 10’-0” x 15’-0” O.150.1 private office.

3. The O.144 Private Office may be substituted for the O.150 Private Office, when the private office is aligned with other support spaces, manager private offices or workstations that are on the 4’-0” planning module.

4. Supervisors/Team Managers/Team Leaders who share a workstation due to day/night shifts are assigned the O.96.4 Universal Standard.

5. LB&I Computer Audit Specialists within the MISC.

384.1 are assigned the W.48 Universal Standard.

Select the option that best meets the requirements of the position.

6. The IT Tape Library Clerk is assigned the W.48.1 Workspace Standard.

7. At Campuses, Small Business/Self Employed (SB/ SE) and Wage & Investment (W&I) Accounts Management (AM) and Compliance Services (CS) Leads (non-supervisory) are assigned the W.48.1 Universal Standard.

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Chapter 2 Individual Workspace Standards

2-2 Individual Workspace Standards Classifications, Naming System and Variations

This section explains the workspace classifications that have been used to organize all workspace standards included in the IRS-REFM National Workspace Standards.

It also explains the naming system used to identify each workspace standard and the variations that are offered to meet different functional requirements of employees.

2-2.1 Individual Workspace Standards Classifications

Individual workspace standards are classified according to the kind of furniture used to create the workspace and the privacy level provided. The two classifications are:

“W” Workspaces constructed with free-standing furniture, a systems furniture product, or a component based product

� “W” workspaces include the majority of workstations assigned to IRS employees across all groups

� The W.48 workstation is one of three universal workspace standards and the most widely used workstation across the IRS

� Workstations specific to Appeals, Chief Counsel, Criminal Investigation (CI), Taxpayer Assistance Center (TAC), Taxpayer Advocate Service (TAS), and Campus groups are also included in this classification

“O” Private offices constructed with systems furniture panels, demountable partitions, or gypsum board partitions and furnished with system furniture components or free-standing furniture

� “O” workspaces include all private offices assigned to managers and executives across all groups

� The O.96 and O.150 private offices are two of three universal workspace standards that are widely used across the IRS for managers and executives

� Private offices specific to Appeals, Chief Counsel and Office Audit (TCO) are also included in this classification

2-2.2 Individual Workspace Standards Naming System and Variations

For maximum flexibility, an important objective of the National Workspace Standards is to have fewer workstation and private office standards, that are broadly applied across IRS facilities.