DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE LOS ANGELES DISTRICT OFFICE LOS ANGELES, CALIFORNIA AND CHAPTERS 15, 107, 198, AND 233, NATIONAL TREASURY EMPLOYEES UNION

    Chapters 15, 107, 198, and 233, National Treasury Employees Union (Union), filed a request for assistance with the Federal Service Impasses Panel (Panel) to consider a negotiation impasse under the Federal Service Labor-Management Relations Statute (Statute), 5 U.S.C. § 7119, between it and the Department of the Treasury, Internal Revenue Service, Los Angeles District Office, Los Angeles, California (Employer).

    After investigation of the request for assistance, the Panel determined that the impasse, concerning steward time forms, should be resolved on the basis of written submissions from the parties, with the Panel to take whatever action it deemed appropriate to resolve the impasse. Written submissions were made pursuant to this procedure and the Panel has considered the entire record.

    The Employer's mission is to administer the Nation's tax laws. The Union represents approximately 2,400 employees in a nationwide consolidated unit of about 35,000. They hold positions such as attorney, clerk, secretary, revenue agent and revenue officer. The parties are covered by a collective-bargaining agreement that will expire on June 30, 1994.

    The parties basically disagree over what form stewards should fill out when reporting use of official and bank time.

1. The Employer's Position

    In essence, the Employer proposes to maintain the status quo, which is to use the form labeled "Steward Time", as incorporated in its proposed memorandum of agreement. This form requir