1.14.12  IRS Environmental Compliance Program

Manual Transmittal

May 01, 2013

Purpose

(1) This transmits revised IRM 1.14.12, Real Estate and Facilities Management, IRS, Environmental Compliance Program.

(2) This IRM provides the purpose, authorities, directives and responsibilities for compliance with environmental regulations and other requirements.

Material Changes

(1) The title of this IRM has been changed from the IRS Environmental Program to the IRS Environmental Compliance Program.

(2) This IRM includes major changes. Directives that are not intrinsically policy or otherwise covered by regulatory requirements have been removed. To avoid redundancy, specific references to laws and regulations administered by the Environmental Protection Agency (EPA), Occupational Safety and Health Administration (OSHA), etc. have been deleted. As stated ,the IRS will obtain and maintain compliance with all such laws.

(3) The Internal Revenue Service (IRS)Environment, Safety and Health Policy, P-1-235 was renumbered from P-1-28. The policy can be found in IRM 1.2.10.1.7 Servicewide Policies and Authorities, Policy Statements for Organization, Finance and Management Activities. It is applicable across all IRS activities and operations.

Effect on Other Documents

None

Audience

All divisions and functions.

Effective Date

(05-01-2013)

J. Stuart Burns
Director, Real Estate and Facilities Management

1.14.12.1  (05-01-2013)
Policy

  1. This section establishes the IRS guidance for compliance with environmental regulations, Executive Orders and Treasury Directives.

  2. IRS Environment, Safety and Health Policy, P-1-235 (formerly P-1-28), found in IRM 1.2.10.1.7 Servicewide Policies and Authorities, Policy Statements for Organization, Finance and Management Activities is applicable across all IRS activities and operations. This section provides specific environmental guidance for implementing the policy.

  3. The Environmental Compliance Program is managed in accordance with the requirements of the IRS Environmental Management Systems. This section establishes the IRS guidance for compliance with environmental regulations, Executive Orders, and for the management of the IRS Environmental Compliance Program.

  4. This section applies to all IRS facilities and organizations.

  5. The purpose of the IRS Environmental Compliance Program is to ensure sound environmental stewardship, the prevention of environmental incidents, the compliance with all relevant environmental regulations, and the promotion of continual improvement in environmental performance.

1.14.12.2  (05-01-2013)
Purpose

  1. The purpose of the IRS Environmental Compliance Program is to ensure the IRS:

    1. Obtains and maintains compliance with applicable federal, state and local environmental regulations;

    2. Develops and maintains controls to prevent incidents that could have a negative impact on the environment; and

    3. Promotes continual improvement in environmental performance and stewardship throughout the organization.

  2. The objectives of the IRS Environmental Compliance Program are to

    1. Promote a proactive environmental compliance and protection program that supports the IRS mission.

    2. Ensure that all employees and managers comply with IRS environmental rules, regulations, and policies.

    3. Prevent incidents at IRS facilities that have the potential to damage the environment or jeopardize the health and safety of IRS employees or the surrounding community.

1.14.12.3  (05-01-2013)
Scope

  1. This section applies to all IRS facilities, employees and contractors.

  2. Occupational Safety and Health compliance is covered in IRM 1.14.5 Occupational Safety & Health Program.

  3. Occupant Emergency Planning information is found in IRM 10.2.9 Occupant Emergency Planning.

1.14.12.4  (05-01-2013)
Authority

  1. 40 CFR, Chapter 1, Environmental Protection Agency

  2. 41 CFR, 102-74, Facility Management

  3. Executive Order 13423, Strengthening Federal Environmental, Energy, and Transportation Management (01/24/2007)

  4. Executive Order 13514, Federal Leadership in Environmental, Energy, and Economic Performance (10/05/2009)

  5. Treasury Directive 75-04 , Energy Management Program

  6. Treasury Directive 75-09 , Environmental Management and Sustainability Program

  7. IRS servicewide policy, P-1-235 Environment, Safety and Health Policy

  8. State and local environmental regulations. The major federal environmental statutes contain waivers of sovereign immunity that require IRS facilities to comply with state and local substantive and procedural requirements. The most stringent applicable requirement must be followed.

1.14.12.5  (05-01-2013)
Roles and Responsibilities

  1. The Deputy Commissioner for Operations may exempt IRS law enforcement activities and related personnel, resources, and facilities, from the provisions of Executive Order 13423 and Executive Order 13514, to the extent he or she determines necessary to protect undercover operations from unauthorized disclosure.

  2. The Director, Real Estate Facilities Management, is designated as the Senior Environmental Official (SEO) and is responsible for:

    1. Overall management, administration, implementation, and evaluation of the Environmental Compliance Program;

    2. Ensuring operations of buildings with delegated authority are conducted in accordance with all applicable environmental regulations;

    3. Designating the REFM National Energy Program manager to oversee the implementation of the energy program;

    4. Ensuring adequate staff, resources, and funding to implement an effective environmental compliance program at all operational levels;

    5. Establishing procedures to ensure effective implementation of the agency policy and program; and

    6. Developing goals, objectives, and measures for improving IRS environmental compliance program performance.

  3. Territory Managers, REFM, responsibilities include:

    1. Establishing and managing environmental compliance programs, which meet IRS policies and federal, state and local regulations, in their servicing areas;

    2. Providing resources and organizational support for correcting environmental hazards; and

    3. Promoting environmental compliance programs and information.

  4. Managers and supervisors responsibilities include:

    1. Ensuring that employees and contractors under their supervision receive environmental compliance training relevant to their job tasks;

    2. Ensuring incidents that may impact the environment are reported; and

    3. Cooperating with the territory REFM environmental coordinator, Headquarters ESH staff, and/or regulatory compliance officers when performing an inspection or investigation.

  5. All IRS employees shall:

    1. Perform duties in a manner that does not create environmental harm or hazards for themselves, their fellow employees, or the larger community in which the facility is located;

    2. Comply with IRS environmental policies and procedures; and

    3. Report incidents, accidents and near misses that may have a negative effect on the environment.


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