Department of the Treasury-Internal Revenue Service v. Federal Labor Relations Authority

COWEN, Circuit Judge:

The Department of Treasury, Internal Revenue Service (“IRS”), petitions this court to review an August 10, 2005, order by the Federal Labor Relations Authority (“FLRA”). The FLRA, along with the intervenor, the National Treasury Employees Union (“NTEU”), has cross-petitioned this court to enforce the FLRA’s order. For the following reasons, we will deny the IRS’s petition for review and grant the FLRA’s cross-petition for enforcement.

I. FACTUAL BACKGROUND

The facts underlying this case are not in dispute. In 1998, the IRS temporarily assigned revenue officers and revenue…