10.2.7  Enforcement Shields  (09-26-2008)

  1. This section applies to the control and issuance of enforcement shields. Enforcement shields are an authorized form of identification media that are designed to provide an outward, visible sign of authority. Enforcement shields are only issued to Criminal Investigation personnel in the 1811 series.  (09-26-2008)
Description and Authorized Use

  1. IRS enforcement shields are of uniform design for all elements of the Service. Title, organization designation, and a serial number are shown on the face of each shield.

  2. The enforcement shield shall be used only for official purposes when it will increase the effectiveness of the enforcement or investigative activities of the Service.  (09-26-2008)

  1. The Chief, Agency-Wide Shared Services, is authorized to prescribe identification media for use within the IRS.

  2. The Director, Physical Security and Emergency Preparedness, is responsible for oversight of the planning, developing, implementing, evaluating, and controlling of the enforcement shield aspect of the Service-wide Identification Media Program.

  3. The Associate Director, Security and Emergency Programs, is responsible for planning, developing, implementing, evaluating, and controlling the enforcement shield program.

  4. The Chief, Criminal Investigation, is responsible for control, accountability, authorization, and issuance of the enforcement shields to authorized Criminal Investigation Special Agents in the 1811 Series, Service-wide.  (09-26-2008)
Employees Authorized to Hold Enforcement Shields

  1. ) Criminal Investigation Special Agents (Series 1811) are the only individuals authorized to hold enforcement shields.

  2. Authorized employees may not possess more than one shield.  (09-26-2008)
Retention of the Enforcement Shield Upon Retirement

  1. The Chief, Criminal Investigation, has responsibility for implementing, evaluating, and controlling the Service-wide program for returning enforcement shields that have been rendered inactive to qualified employees and for determining the criteria and standards for rendering enforcement shields inactive.

  2. The enforcement shield may be returned to a qualified retiring employee upon request, only after the shield has been rendered inactive. The cost of rendering the shield inactive must be borne by the retiring employee or colleague(s).

  3. The Chief, Criminal Investigation, is responsible for:

    • Designating a commercial company that will properly render the enforcement shield inactive;

    • Designating appropriate officials to make arrangements for rendering the enforcement shield inactive;

    • Returning the inactivated shield to the retired special agent.

  4. The Chief, Criminal Investigation, will serve as the deciding official to determine whether retiring Special Agents have their enforcement shields rendered inactive and returned to them upon retirement from the Service.  (09-26-2008)
Retention Qualification

  1. Enforcement shields, after being rendered inactive, may be presented only to retired employees or next of kin as identified by the following qualifications:

    1. Special Agents (Series 1811), Criminal Investigation, retiring from the Service on or after January 21, 1980.

    2. Special Agents (Series 1811), Criminal Investigation, who die while in the employ of the Service (effective January 21, 1980, and not retroactive). (Next of kin will be presented with the inactivated enforcement shield.)

  2. Issuance of enforcement shields for purposes of presentation as mementos is prohibited.  (09-26-2008)
Procedures for Requesting Retention of Enforcement Shields

  1. If a retiree elects to have their shield rendered inactive and returned upon retirement, they will:

    • Indicate this to their manager in writing.

    • Provide payment for rendering the shield inactive by check or money order made out as determined by the Chief, Criminal Investigation. (Cost may be borne by the retiree or colleague(s)

    • Attach the check or money order to the request for the inactivation and return of the shield.

  2. If the retiring Special Agent does not desire to have the shield rendered inactive and returned, the shield is to be placed back in stock for future issuance.

  3. If the retiring Special Agent elects to have the shield rendered inactive and returned, the shield will be sent to the company which has been approved by the Office of Criminal Investigation to perform the required service. The company will cut the badge in half, horizontally just below the Treasury Department inscription, place the badge together and encase it in a block of Lucite (approximately 5 W X 3 7/8 L x base and top) or mount the inactivated shield on a suitable plaque. The shield must be displayed in a manner that ensures distinction from active shields and limits the use of the shield to display purposes only. After the shield has been properly rendered inactive, it will be returned to the retired Special Agent or to the next of kin.

  4. If the shield is to be mailed to be rendered inactive, a controlled means must be used. The mailing must be accompanied by a transmittal form, must be double-sealed, and must be mailed by a traceable means.  (09-26-2008)

  1. Any employee who leaves the Service or is reassigned to non- enforcement duties, must return their shield. In the event of transfer see section of this IRM.

  2. In case of extended leave without pay, the shield will be recovered and held by the manager pending return to duty. If the employee does not return to duty, the ID media records will reflect recovery of the shield.

  3. In case of suspension, the employee’s shield should be secured by the manager. The shield will be held pending action on suspension. If the employee is later separated, the ID media records will reflect recovery of the shield.  (09-26-2008)
Records, Control and Accountability

  1. The Office of Criminal Investigation will maintain an accounting of all shields; stock, active, recovered, and retired.

  2. The stock of enforcement shields must be rigidly controlled. A Form 1930, Custody Receipt for Government Property, will be required for each enforcement shield issued. Inventory and destruction records will be maintained.

  3. Both a numerical and alphabetical file on all enforcement shields will be maintained.

    • Numerical File — Form 5903, Numerical ID Card/Badge Record (A computerized listing is an acceptable alternative, but must be maintained as a separate file from the alphabetical listing. A paper copy must also be maintained and must be available for review)

    • Alphabetical File — Form 1930, Custody Receipt for Government Property

  4. Supply control of enforcement shields is the responsibility of the Office of Criminal Investigation. Criminal Investigation will be responsible for establishing and maintaining necessary controls and records to adequately govern the issuance, control, and recovery of shields authorized and issued to employees under their jurisdiction.

  5. Records of issuing offices should be such that they will account for all shields at all times. Control records should be by both name and shield number. Annually, Criminal Investigation will perform a 100% audit and reconciliation of the numerical and alphabetical enforcement shield records with each other and verify their accuracy by tracing a random sample (minimum of 10%) of issued shields to the shield holder. Audit results shall be provided to the ID Media Program Manager no later than December 31st of each calendar year. Audit results must include the total number of shields in stock, the total number issued, the number audited, and the findings.

  6. All authorized personnel issued an enforcement shield will keep that shield until leaving the Service or changing job series. When the individual leaves the Service or changes job series, the shield will be turned in and placed back in stock. The only exceptions are contained in of this Manual.

  7. Enforcement shields are issued for the entirety of the individual’s service as a Special Agent. If a Special Agent is reassigned to another office location and does not change job title or series, their enforcement shield will carry over with them to their new assignment.  (09-26-2008)

  1. Shields which become worn or unserviceable will be accumulated during the year and destroyed when sufficient quantities warrant. Proper destruction records will be kept by the appropriate function within the Office of Criminal Investigation. Destruction must be witnessed by an authorized Criminal Investigation official.

  2. Sufficient stock should be maintained for replacement of worn or damaged shields.

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