5.1.3  Safety, Security, and Control (Cont. 1)

5.1.3.5  (02-23-2012)
Armed Escort to Contact a Taxpayer

  1. IRS public contact employees may require protection if threatened with bodily harm by a taxpayer or if other circumstances develop which interfere with the administration of Internal Revenue laws. On April 26, 2011, the Treasury Inspector General for Tax Administration, Office of Investigations (TIGTA-OI) issued a memorandum entitled Armed Escort Program to provide notification about changes to armed escort procedures. Effective May 2, 2011, TIGTA -OI assumed responsibility for all armed escorts; however, CI will continue to provide protection for the Commissioner of Internal Revenue. Prior to this change, TIGTA-OI and Criminal Investigation (CI) shared responsibility for providing armed escorts. Unless specifically asked for assistance by TIGTA-OI, CI will no longer be responsible for providing armed escorts to IRS employees. If CI assistance is needed, TIGTA-OI will coordinate with their local CI office regarding the armed escort.

  2. Follow these procedures when you need to arrange an armed escort.

5.1.3.5.1  (02-23-2012)
When to Request Armed Escort

  1. Armed escorts may be requested in circumstances where the employee and their manager believe interaction with a taxpayer or third party may pose a risk of injury to the employee. Review IDRS to determine if PDT or CAU coding has been added to the taxpayer's account. Request armed escort to accompany you on any case (that is, BAL DUE, DEL RET, OI, etc.) to contact a taxpayer, either for an in-office interview or a field call, when you believe armed escort is necessary because the taxpayer or third-party:

    1. intends to interfere with collection activity

    2. uses or threatens to use force

    3. is the subject of an open TIGTA assault or threat investigation

    4. has a PDT indicator on their account

  2. You may encounter interference with collection activity when you seize property. You may also encounter the use of force or a threat of force during any other face-to-face interview or meeting. Consider requesting armed escort when you believe a taxpayer or third party intends to interfere with collection activity.

  3. Always request armed escort when a person (or persons) uses force or threatens to use force or if the case is coded PDT.

  4. Prior to submitting a request for armed escort in a case coded CAU, contact OEP to ascertain the basis for the CAU designation. Your manager must evaluate this information to determine if an armed escort is justified.

  5. Consider asking the taxpayer to meet you at your office even if you believe an armed escort is not required. Sometimes the best place to talk to a taxpayer is in an IRS office. Bringing a person out of his/her comfort zone may diffuse tension that would lead to a threat.

  6. Consider asking TIGTA to have a special agent available when you meet with a taxpayer in your office. TIGTA can provide a special agent to sit-in on an in-office interview with you, or to be close by during the interview, in case of any trouble. Sometimes, just knowing a Special Agent is nearby can be comforting and helpful for you to get your job done effectively and efficiently.

  7. As warranted, TIGTA-OI may provide armed escorts to IRS personnel, IRS contractors, informants, witnesses, and other eligible persons.

5.1.3.5.2  (02-23-2012)
How to Request Armed Escort

  1. You prepare an email request and submit it to your manager. Managers submit requests to the TIGTA-OI Special Agent in Charge (SAC). See IRM 5.1.3.5.2.1.

  2. Use secure email to send your request to your manager. You may attach a memorandum with all required facts or simply include a statement of all required facts in the body of your email. When preparing a memorandum, follow the format shown in IRM 5.1.3.5.2.3.1, Memorandum to TIGTA. See IRM 5.1.3.5.2.3.

  3. Include all of the pertinent facts and circumstances in your request. You must include the minimum information shown in IRM 5.1.3–1

    1. State the nature of the investigation (that is, balance due account, delinquent return, periods, type of tax, amounts due, etc.).

    2. State why you believe an armed escort is necessary.

      You may also include the following information:

      • What did the taxpayer do or say to indicate potential trouble?

      • Do you know of any weapons the taxpayer may have?

      • Did any actions you took, or anything you said upset the taxpayer?

      • Are there potential hazards in the area?

      • What do you want to achieve?

  4. Requests must be submitted to TIGTA-OI at least one week prior to the date the escort is needed.

  5. If a request is submitted to TIGTA-OI with less than one week's notification you may be required to postpone the meeting or hold your meeting at an alternate location.

  6. All armed escort requests will be reviewed by the respective TIGTA-OI SAC and will be provided on a case-by-case basis. If the TIGTA-OI SAC determines that an armed escort is not warranted, IRS management may seek reconsideration of the denied request by contacting the TIGTA-OI SAC who rendered the decision. If no agreement is reached and the requesting IRS management official still believes an armed escort is warranted, he/she can request a final reconsideration from the TIGTA-OI, Deputy Assistant Inspector General for Investigations (DAIGI)- Field Operations.

5.1.3.5.2.1  (02-23-2012)
Contacting TIGTA

  1. Managers contact the appropriate TIGTA-OI SAC via secure email to request armed escort when they agree that the request is justified. See IRM 5.1.3.5.2.3

  2. To determine the appropriate TIGTA-OI SAC for the area where the contact will occur, access the "Office Locations" page on TIGTA’s web site at: http://www.treas.gov/tigta/oi_office.shtml

5.1.3.5.2.2  (02-23-2012)
Contacting CI

  1. As TIGTA-OI has sole authority and responsibility for providing armed escorts, IRS employees/managers may NOT request and/or alternately seek assistance from CI if the request for armed escort is denied. See IRM 5.1.3.5.2.1 for TIGTA-OI appeal procedures.

  2. If CI receives a request for armed escort from an IRS employee/manager, CI will refer them to the nearest TIGTA-OI office.

  3. If TIGTA-OI determines that CI assistance is needed, they will coordinate with their local CI office regarding the armed escort.

5.1.3.5.2.3  (02-23-2012)
Request — One Week Advance Notice/GM Approval

  1. Generally, the TIGTA-OI SAC must receive the request for armed escort at least one week prior to the date the armed escort is needed. One week advance notice is required in order to ensure the safety of IRS and TIGTA-OI personnel as well as guarantee the operational integrity of the armed escort.

  2. Follow these steps to obtain managerial approval for armed escorts:

    1. Prepare an email message that includes all necessary information. See IRM 5.1.3.5.2.

    2. If you prepared a memorandum, add the document as an attachment to the email. Memorandums should not exceed two pages.

    3. Send the request to your GM via secure email.

    Note:

    Management must follow the established procedures (displayed in the following table) to arrange armed escort.

    Managerial Procedures for Arranging Armed Escort
    The GM must do the following after receipt of the armed escort request from the RO:
    1. Decide if an armed escort is justified. See IRM 5.1.3.5.1.

    2. Ensure that all pertinent facts and circumstances are included in the request. See IRM 5.1.3–1 for the minimum information that must be provided.

    3. Prior to submitting a request for cases with the CAU indicator, the employee or manager must contact the Office of Employee Protection (OEP) to ascertain the basis for OEP's CAU designation. Managers must evaluate this information and proceed with the armed escort request only if they agree that an armed escort is still necessary.

    4. Forward the request for armed escort to the appropriate TIGTA-OI SAC via secure email. See IRM 5.1.3.5.2.1

5.1.3.5.2.3.1  (02-23-2012)
Memorandum to TIGTA

  1. Follow this format to prepare the memorandum to TIGTA:

    1. To: Treasury Inspector General for Tax Administration, Attn: Special Agent in Charge, ____________________Field Division (Include the division name (e.g., Atlanta Field Division, New York Field Division, etc.)

    2. From:______________________________, Group Manager

    3. Subject: Request for Armed Escort to Accompany Revenue Officer ______________________________

  2. Include all pertinent information as explained in IRM 5.1.3.5.2

  3. Memorandums should not exceed two pages in length.

5.1.3.5.2.4  (02-23-2012)
Request — Less than One Week Notice

  1. If TIGTA-OI does not receive the request at least one week prior to the date the armed escort is needed you may have to reschedule the planned visit and/or change the location of the meeting.

5.1.3.5.3  (06-01-2010)
Armed Escort for a Narcotics Trafficking Case

  1. A narcotics trafficking case is any case (that is, BAL DUE, DEL RET, OI, etc.) involving an individual connected with narcotics trafficking.

    1. Generally, an armed escort is required to personally contact the subject of a narcotic trafficker assessment or investigation.

    2. However, when certain conditions apply, armed escort is not required.

  2. Arrange for armed escort to contact a taxpayer unless one of the following conditions exists:

    1. The trafficker is in protective custody, or

    2. Information is available which clearly establishes that personal contact would not be dangerous (e.g., numerous prior contacts have been made without incident).

  3. Follow the above procedures if you need to request armed escort. See IRM 5.1.3.5.

5.1.3.6  (06-01-2010)
Taxpayer in the Witness Security Program

  1. The Witness Security Program was authorized by the Organized Crime Control Act of 1970 and amended by the Comprehensive Crime Control Act of 1984. Witnesses (informants) and family members in the program have been protected, relocated, and given new identities by the United States Marshals Service. The successful operation of this program is widely recognized as providing a unique and valuable tool in the government's war against major criminal conspirators and organized crime.

  2. Witness protection is offered to people who can provide key testimony and whose safety could be jeopardized because of their cooperation with prosecutors. A witness may be in the Witness Security Program as a result of the witness having furnished information or otherwise cooperating with the government. Witness protection is offered to protect the witness and his/her family from danger and possible death.

5.1.3.6.1  (06-01-2010)
Witness Security Program Procedures

  1. Cease all efforts to locate the taxpayer immediately if you become aware or believe that a taxpayer is a "Relocated Witness" in the Witness Security Program.

  2. Cease all collection activity at this point.

    1. Do not make a NFTL determination

    2. Do not file a Notice of Federal Tax Lien (NFTL)

  3. Prepare a memorandum to advise your group manager (GM) and the Territory Manager (TM) that the taxpayer may be in the Witness Security Program.

  4. Follow this format to prepare the memorandum:

    • To: (Territory Manager's Name), Territory Manager

    • Through: (Manager's Name), Group Manager

    • From: (Your Name), Revenue Officer

    • Subject: Relocated Witness

  5. Detail all of the pertinent facts and circumstances; include the following information in the body of the memorandum:

    1. State the nature of the investigation (that is, balance due account, delinquent return, periods, type of tax, amounts due, etc.).

    2. List all collection actions taken to date.

    3. List all facts indicating that the taxpayer is in the Witness Security Program

    4. List all identified assets and located assets.

    5. State the NFTL determination; state if any NFTL was filed.

  6. Send the memorandum, within three business days, to your GM via secure email.

5.1.3.6.1.1  (06-01-2010)
Witness Security Coordinator Contact Information

  1. The Small Business/Self Employed Witness Security Coordinator (WSC) works in IRS Headquarters for Fraud/Bank Secrecy Act (BSA) in Fraud Policy & Operations.

  2. The WSC email address is: *SBSE Witness Security Coordinator

5.1.3.6.1.2  (06-01-2010)
Managerial Procedures

  1. Management must follow the procedures displayed in the following table.

    Managerial Witness Security Program Procedures
    1. The GM will forward the memorandum via secure email to the TM within three business days if he/she agrees the taxpayer appears to be in the Witness Security Program.

    2. The TM will forward the memorandum via secure email to the WSC within three business days if he/she agrees the taxpayer appears to be in the Witness Security Program.

5.1.3.6.1.3  (06-01-2010)
Witness Security Coordinator Procedures

  1. The WSC must follow the procedures displayed in the following table.

    Witness Security Coordinator Procedures
    Taxpayer is in the Program
    The WSC will determine the next steps to be taken.
    Taxpayer is not in the Program
    The WSC will send a memorandum to the Territory Manager to advise the revenue officer to resume collection if the taxpayer is not protected under the Witness Security Program.

5.1.3.7  (02-23-2012)
Information Security

  1. IRS employees must protect sensitive information at all times. Failure to properly protect sensitive information can result in disciplinary actions including admonishment, written reprimand, suspension, or removal. Sensitive information that requires protection includes any information that, if lost or disclosed, could violate a person’s privacy, put a person at risk for identity theft, or compromise the integrity of the tax administration process. "IRS information" means Controlled Unclassified Information (CUI) (formerly Sensitive But Unclassified (SBU) information), which includes Federal tax returns and return information, Official Use Only (OUO) information, Privacy Act information, and Personally Identifiable Information (PII). IRS employees and contractors are subject to Federal information security laws, regulations and policies including annual security awareness training which covers disclosure, privacy, UNAX, and computer security.

  2. Protect any sensitive information that is entrusted to you pursuant to the applicable guidance in the following IRMs:

    1. IRM 5.1.3.7.1.

    2. IRM 5.1.3.7.2.

    3. IRM 5.1.3.7.3.

    4. IRM 5.1.3.7.4.

    5. IRM 5.1.3.7.5.

  3. Refer to the following IRMs if you require additional information:

    1. IRM Part 10, Security, Privacy and Assurance, including IRM 10.2.1, Physical Security , IRM 10.2.13.3, Sensitive But Unclassified (SBU) Information, and IRM 10.8.26, Mobile Computing Device Security Policy

    2. IRM Part 11.3, Disclosure of Official Information, including IRM 11.3.1 , Introduction to Disclosure, IRM 11.3.12 , Designation of Documents, including IRM 11.3.12.3.2, Official Use Only, IRM 11.3.13, Freedom of Information Act , and IRM 11.3.14, Privacy Act General Provisions

5.1.3.7.1  (02-23-2012)
Information Gathering Guidelines

  1. It is fundamental principle that revenue officers understand the parameters and limits for gathering information. Information gathering activities are controlled by disclosure, the Privacy Act; third-party contact procedures, and rules about systems of records. The applicable law and procedures, as they apply to revenue officers in FC, are discussed herein and in the following IRMs:

    1. IRM 25.27.1, Third Party Contact Procedures

    2. IRM 5.1.22, Disclosure

5.1.3.7.1.1  (06-01-2010)
Information Gathering Procedures

  1. Gather the information you need according to the applicable law and procedures.

    1. Seek only the information you need to administer, and when necessary, enforce the tax laws.

    2. Consult with the local disclosure officer if you need assistance when questions arise concerning information gathering activities.

5.1.3.7.1.1.1  (06-01-2010)
Gathering Information from a Third Party

  1. It is not necessary to obtain investigatory information directly from a taxpayer or the taxpayer’s representative if doing so would impair an IRS investigation. Information may be obtained from third parties without soliciting such information directly from the taxpayer or the taxpayer’s representative.

  2. Follow the third-party contact rules whenever you make contact with a person other than the taxpayer regarding the determination or collection of the taxpayer's tax liability. See IRM 25.27.1, Third Party Contact Procedures.

    1. IRC § 7602(c) , Notice of contact of third parties, does not apply when the IRS is seeking information about groups of taxpayers (e.g., airline pilots or registered nurses).

    2. If your investigation focus shifts to determining or collecting an individual taxpayer's tax liability, then all the requirements of IRC 7602(c) must be met.

5.1.3.7.1.1.2  (06-01-2010)
Notification About Information Gathering

  1. A "system of records" is a group of records under the control of an agency from which information is retrieved by an individual’s name, SSN, or other personal identifier. The Privacy Act requires Federal agencies to publish their Systems of Records (SOR) in the Federal Register. Any employee who maintains a system of records must meet the notice requirements in IRM 11.3.15 , Privacy Act Publication and Reporting Requirements .Taxpayers who are included in an approved information gathering activity or project do not need to be notified such information gathering is in-process. IRM 5.1.3.7.4.1.

  2. Follow the system of records procedures:

    1. Do not index or associate any information with the name or identifying symbol of a taxpayer that is not required for the enforcement and administration of tax law.

    2. Do not maintain background or historical files on taxpayers except when those files pertain to a currently assigned case.

    3. Request your GM to authorize any exception for a specific purpose.

5.1.3.7.2  (02-23-2012)
Personally Identifiable Information

  1. Personally identifiable information (PII) must be protected. PII is a specific type of sensitive information that includes the personal data of taxpayers, IRS employees, contractors, job applicants, and visitors to IRS offices. PII is sensitive information that, either alone, or in combination with other information, can be used to uniquely identify, locate, or contact an individual. Specifically, the term "personally identifiable information" refers to information which can be used to distinguish or trace an individual's identity, such as their name, social security number, biometric records, etc., either alone, or when combined with other personal or identifying information which is linked or linkable to a specific individual, such as date and place of birth, mother’s maiden name, etc. IRM 10.2.13.3.1, Personally Identifiable Information (PII), provides a more comprehensive definition of PII.

  2. PII includes:

    1. Individual's name and address,

    2. Email address,

    3. Telephone number,

    4. Social security number,

    5. Photograph, and

    6. Biometric information (fingerprints, eye color, etc.)

  3. Some types of documents that contain CUI (SBU) and PII are:

    1. Payroll records

    2. Personnel records

    3. Financial records

    4. Tax returns

  4. Additional information sources about protecting PII and deterring identity theft include:

    1. IRM 5.1.28, Identity Theft For Collection Employees

    2. Questions and Answers (Q&As) that clarify sending PII through email — available at this link: http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/information_protection_art/14344.aspx

    3. The Privacy, Governmental Liaison and Disclosure (PGLD) web site— available at this link: http://irweb.irs.gov/AboutIRS/bu/pipds/about_pipds/default.aspx

5.1.3.7.2.1  (11-06-2014)
Protecting PII

  1. Safeguarding PII in the possession of the government and preventing its breach are essential to ensure the government retains the trust of the American public. Any loss of PII could result in the information being compromised to perpetrate identity theft. All Service employees must take care to protect personally identifiable information (PII) at all times, whether in paper form, or in IRS computer equipment and computer systems (including mobile computing devices.) PII information must be encrypted in email and when stored on computers. Sharing returns or return information with IRS co-workers is authorized only to the extent necessary for tax administration, i.e., "need to know." Some work practices can also pose risks to the privacy of the information you handle on a daily basis, e.g., leaving sensitive information unattended on a printer or fax. You are responsible for protecting sensitive information in your office, at your home, on travel, and at a Telework / virtual office site. Managers and TIGTA may conduct random checks during or after business hours to ensure compliance with the "Clean Desk Policy."

  2. Examples of failures to properly protect sensitive information include:

    1. Failure to encrypt electronic data and/or protect passwords

    2. Failure to report any known or suspected loss of control or unauthorized disclosure of tax, tax return, or personally identifiable information

    3. Failure to properly safeguard paper documents

    4. Willful unauthorized disclosure

    5. Collection and maintenance of records without proper Privacy Act notice

  3. Check your desk, cabinets, briefcase, home office, laptop case, etc., for sensitive information in paper form.

    1. Ensure paper files are securely stored (e.g., in locked file cabinets) when not in use.

    2. Refer to IRM 10.2.14.2 , Clean Desk Policy, for information about the policy.

  4. Take care to safeguard and protect PII at all times, including encrypting PII information in email and on computers or portable electronic media.

    1. Ensure electronic media are securely stored (e.g., in locked file cabinets) when not in use.

    2. Encrypt sensitive information and PII that is processed, stored, or transmitted by computer equipment (such as laptops and memory storage devices).

    3. Refer to IRM 10.8.26, Mobile Computing Device Security Policy, which establishes policy to implement the minimum security controls to safeguard IRS laptop computers.

    4. Only release sensitive information and PII to those individuals having a "need-to-know" in the performance of their duties.

    Reminder:

    Put PII away and lock it up!

5.1.3.7.2.1.1  (11-06-2014)
Security Breach Incidents

  1. Sometimes, even when appropriate procedures have been followed, a loss of PII will occur, and a security breach incident will happen. When a taxpayer's PII is lost due to a security breach, the taxpayer will be notified by a letter from the Service. All decisions to officially notify taxpayers of the loss of PII are done at the national level through Incident Management (IM). IM is located within the Privacy, Governmental Liaison and Disclosure (PGLD) Office of Privacy Policy and Compliance . IM will send a letter to each taxpayer who is involved in a PII security breach. The letter will advise the taxpayer about available assistance, including the availability of a dedicated toll-free telephone number and the offer of free credit monitoring services.

    Example:

    A revenue officer (RO) spent part of the day making field calls and he properly stored his laptop computer and some hard-copy case files in his locked trunk so he could go into a restaurant for lunch. The laptop and the hard-copy case files were stolen from his automobile while the RO was eating lunch. The laptop was appropriately encrypted. However, the theft of the hard-copy case files constitutes a PII security breach.
    IM will notify the taxpayers potentially impacted by the security breach.

5.1.3.7.2.1.1.1  (06-01-2010)
Handling Calls from Taxpayers

  1. Refer the taxpayer to the dedicated toll-free telephone number if you receive a telephone call from a taxpayer in response to one of the notification letters from IM. The dedicated toll-free phone number is 1-866-225-2009.

    Note:

    The dedicated number is only for taxpayers who received a letter from IM.

5.1.3.7.2.1.1.2  (11-06-2014)
Reporting a Potential Privacy or Security Breach Incident

  1. Report any potential privacy or security breach immediately if you suspect or know of a potential PII loss or a confirmed loss of sensitive information, such as a shipping loss or loss of a laptop, tax return, portable media, or "SmartID" badge, or if an unauthorized disclosure occurs. The first person who becomes aware of the loss is required to report it no later than one hour following the discovery of the loss or unauthorized disclosure.

  2. Make a report immediately to the following, in the order listed:

    1. Notify your manager.

    2. Contact one of the following offices based on what was lost or disclosed: Office of Taxpayer Correspondence (OTC), Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) or the Computer Security Incident Response Center (CSIRC). See IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets and Hardcopy Records/Documents for guidance about how to determine which office you should report to and how to contact each office.

    3. Contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 to report a loss or theft of an IRS IT asset or non-IRS IT asset (BYOD device), e.g., computer, laptop, router, printer, removable media, CD/DVD, flash drive, floppy, etc., or a loss or theft of hardcopy records/documents containing sensitive information, as well as intentional unauthorized disclosures, losses, and thefts. See IRM 5.1.3.4.4.1.

    Note:

    Do not contact TIGTA for an inadvertent unauthorized disclosure.

  3. Contact the police, if applicable, and obtain a copy of the police report, if you report that a crime was committed, and retain the copy in the case file.

    Note:


    In addition to following the existing reporting procedures, once the RO has informed local management regarding the incident and local management has informed Area management, Area management must inform Collection Headquarters (HQ) management regarding the incident.

5.1.3.7.3  (02-23-2012)
Property and Records Protection

  1. Employees will be held responsible for loss or theft of official records/documents if the loss or theft is attributable to negligence or carelessness.

  2. Protect work related property and tax related records in your custody against loss, theft, fire, destruction, alteration, and unauthorized disclosure.

  3. Keep work-related property and tax-related data under personal observation or in a locked container or room for protection:

    1. while in a taxpayer's home or business location,

    2. while in your home, or

    3. while transporting the property between locations.

  4. Do not leave work items, especially remittances, unattended, even in IRS offices, to prevent theft and unauthorized disclosure. Refer to IRM 5.1.2, Remittances, Form 809 and Designated Payments, for guidance regarding converting cash payments to a bank draft or money order by the close of the business day on which it is collected, or as soon as possible on the next business day.

  5. Exercise judgment when deciding to store the work items in a car. When work-related property and tax-related data needs to be kept in a car, lock the items in the trunk and lock the car. Take necessary precautions to ensure proper security if the car does not seem to afford adequate protection.

  6. Refer to IRM Part 10, Security, Privacy and Assurance , including IRM 10.8.26, Mobile Computing Device Security Policy, to determine the type and degree of protection to be afforded to items related to FC activity.

5.1.3.7.4  (02-23-2012)
Privacy Act

  1. The Privacy Act guarantees each individual certain protections for the personal information that the Federal government collects whenever an individual is requested to provide tax information in a non-criminal investigation to carry out the U.S. tax laws and collect the right amount of tax. The Privacy Act applies to individuals acting in an entrepreneurial capacity, such as a sole proprietorship, as well as individuals personally.

  2. The Privacy Act requires the IRS to provide certain information to a taxpayer when we ask for tax information, such as a Taxpayer Identification Number (TIN), from the taxpayer. Taxpayers must be notified of their right to privacy.

  3. Notice 609, Privacy Act Notice, was developed to provide the Privacy Act notification. Notice 609 informs individuals of their privacy rights in non-criminal cases and is automatically sent to an individuals with the IMF delinquency first notice.

  4. Many forms, letters, and publications have been revised to contain the Privacy Act notification, however, but not all have been revised. Some IRS paper products (for example, a form or a return) contain only a reference to the Privacy Act, if not the complete text of the Privacy Act Notice. It is not necessary to provide Notice 609 to an individual if the Privacy Act Notice language is included or referenced in the text of the IRS paper product you are requesting the individual to complete.

    Example:

    Form 433-A and Form 433-B say:
    "Privacy Act: The information requested on this Form is covered under Privacy Acts and Paperwork Reduction Notices which have already been provided to the taxpayer." You are not required to supply Notice 609 to the taxpayer with Form 433-A and /or Form 433-B .

    Example:

    In the upper right corner of Form 4180, Report of Interview of Individual, is a box labeled "Interview Handouts" which is to be checked if Notice 609 is given during the interview. If Notice 609 is not given during the interview, the interviewer is to explain why not in the case history. One possible explanation is that the individual received a copy of Notice 609 at a previous interview or contact.

  5. Refer to IRM 11.3.14, Privacy Act General Provisions, if you require additional information. It discusses the Privacy Act, the basic principles of privacy, and among other things, the Service's commitment to protecting privacy.

5.1.3.7.4.1  (06-01-2010)
Privacy Act Notification Procedures

  1. Provide Notice 609 as notification of the Privacy Act to a taxpayer to inform him/her of his/her right to privacy when you ask for tax information from the taxpayer in a non-criminal investigation such as a Trust Fund Recovery Penalty (TFRP) investigation:

    1. When hand-delivering any first notice on a prompt, quick, jeopardy, or termination assessment on an individual,

    2. On all initial Compliance Initiative Program (CIP) contacts with an IMF taxpayer, and

    3. In all other contact situations when requesting personal information from an individual unless you have already notified the individual regarding the Privacy Act.

      Example:

      IRM 5.7.4.2.1, Form 4180, requires Notice 609 to be provided to an individual during a TFRP investigation interview.

  2. Mail Notice 609 to the taxpayer in a separate envelope when you cannot include it in the envelope with any other correspondence directed to the taxpayer if the forms and publications you are sending do not contain the Privacy Act Notice.

5.1.3.7.5  (06-01-2010)
Taxpayer Browsing Protection Act

  1. The Taxpayer Browsing Protection Act (Public Law 105-35) (the Act) amended the Internal Revenue Code of 1986 to prohibit the willful unauthorized access or inspection of tax returns and return information. The Act added IRC § 7213A, Unauthorized inspection of returns or return information, which designated willful unauthorized access or inspection of any taxpayer records as a criminal offense. The Act is commonly known as UNAX. Unauthorized access could lead to dismissal of an IRS employee in accordance with the Act.

5.1.3.7.5.1  (06-01-2010)
The UNAX Program

  1. The mission of the UNAX Program is to:

    • Provide UNAX awareness to all IRS employees.

    • Prevent unauthorized access to and inspection of taxpayer information.

    • Ensure that employees do not compromise public confidence in our protection of tax account information.

  2. Access the UNAX web site at: http://irweb.irs.gov/AboutIRS/bu/pipds/pip/privacy/unax/default.aspx for further information about the UNAX Program.

5.1.3.7.5.1.1  (11-06-2014)
UNAX Procedures — Form 11377

  1. Form 11377, Taxpayer Data Access, was implemented to provide a way for employees to document various situations.

  2. Use Form 11377 or Form 11377-E to:

    • Document access to taxpayer return information when the access is not supported by direct case assignment.

    • Document an access performed in error.

    • Document an access that may raise a suspicion of an unauthorized access.

    Reminder:

    Use Form 11377-E for electronic completion/submission.

5.1.3.8  (06-01-2010)
Internal Control

  1. All personnel have responsibility for understanding and ensuring that internal controls are functioning as intended. Internal control:

    1. Is a major part of managing an organization comprising the plans, methods, and procedures used to meet missions, goals, and objectives.

    2. Serves as the first line of defense in safeguarding assets and preventing and detecting errors and fraud.

  2. Refer to IRM 1.4.2, Monitoring and Improving Internal Accounting and Administrative Controls, for additional information regarding the establishment and maintenance of adequate internal control systems based on law and regulations.

5.1.3.8.1  (06-01-2010)
Separation of Duties

  1. Separation of duties is a key component of internal control; this IRM section provides guidance on separation of duties for FC employees. With separation of duties, each person in a transaction provides a check over the other person when two components of a transaction are processed by different individuals. Separation of duties:

    1. Requires multiple individuals to perform key duties and responsibilities

    2. Requires authorizing, processing, recording, and reviewing transactions to be separated among individuals.

    3. Acts as a deterrent to fraud and concealment.

    4. Deters collusion by one individual with another individual to complete a fraudulent act.

  2. The following examples demonstrate the concept of separation of duties:

    Example:

    A revenue officer receives a payment, completes Form 3244 , Payment Posting Voucher , and transmits the voucher and payment to the campus.
    An employee in Submission Processing processes the payment.

    Example:

    A revenue officer receives an original return filed to replace an SFR assessment, completes Form 3870, Request for Adjustment, and transmits the request for reconsideration to the campus.
    An employee in SB/SE Service Centers — Compliance Services processes the request for reconsideration.

    Example:

    A revenue officer receives a cash payment from a taxpayer and issues Form 809, Receipt for Payment of Taxes , to the taxpayer; the receipt shows the amount of cash received from the taxpayer. The revenue officer converts the cash, and transmits the remittance (i.e., a check or money order in the amount of cash received from the taxpayer) along with the Form 809 to the campus.
    An employee in Submission Processing processes the payment for credit to the taxpayer's account (in the amount of cash received from the taxpayer) and ensures deposit to the Treasury.
    IRM 5.1.2, Remittances, Form 809, and Designated Payments, provides guidance regarding converting cash payments to a bank draft or money order.

  3. Ensure separation of duties as you perform your work as a revenue officer.

Exhibit 5.1.3-1 
Armed Escort Requests- Minimum Required Information

Requests for all armed escorts must include the following information:

PDT CAU Other
  ***IMPORTANT***  
Contact TIGTA's Office of Investigations directly if an armed escort is being considered for a taxpayer designated a PDT. Prior to submitting this request, the requesting IRS employee/management official must contact OEP and obtain the basis for OEP’s CAU designation. IRS management must evaluate this situation and if it is decided an armed escort is still required proceed with contacting TIGTA's Office of Investigations.
  ***IRS management must evaluate this information and if it is decided an armed escort is still required proceed with the memorandum.***  
Subject’s name Subject’s name Subject’s name
Home address Home address Home address
Social Security number Social Security number Social Security number
Contact number(s) Contact number(s) Contact number(s)
    If subject is an IRS employee/contractor provide position, grade, function and POD information
Assigned IRS employee’s name, position and contact information Assigned IRS employee’s name, position and contact information Assigned IRS employee/management official's name, position and contact information
Potentially Dangerous Taxpayers (PDT) designation – yes or no Caution Upon Contact (CAU) designation – yes or no  
  Basis for OEP CAU designation Background information concerning subject
Description of the tax issue Description of the tax issue  
Description of activity to take place Description of activity to take place Description of activity to take place
Number of IRS employees/others who will attend Number of IRS employees/others who will attend Number of IRS employees/management officials/others who will attend
Location of activity Location of activity Location of activity
Any contact or statements related to the subject that caused concern Any contact or statements related to the subject that caused concern Any contact or statements related to the subject that caused concern
Any other information obtained related to the subject that would indicate an armed escort is warranted. Any other information obtained related to the subject that would indicate an armed escort is warranted. Any other information obtained related to the subject that would indicate an armed escort is warranted.

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