5.1.3  Safety, Security, and Control

Manual Transmittal

November 06, 2014

Purpose

(1) This transmits revised IRM 5.1.3, Safety, Security, and Control.

Material Changes

(1) IRM 5.1.3.2.3.2 is updated to add a reference for guidance about "No Trespassing" signs encountered in the field.

(2) IRM 5.1.3.3.2 is updated to provide references to guidance about utilizing IDRS to determine if a power of attorney (POA) has been designated as a Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU).

(3) IRM 5.1.3.7.2.1 clarifies that Personally Identifiable Information (PII) must be protected in any form including information on mobile computing devices.

(4) IRM 5.1.3.7.2.1.1.2 updates information about reporting losses and/or disclosures.

(5) IRM 5.1.3.7.5.1.1 is updated with a note to remind users to use Form 11377-E,Taxpayer Data Access, for electronic completion/submissions.

(6) Editorial changes are incorporated throughout, including updated citations and hyperlink references where appropriate.

Effect on Other Documents

This material supersedes IRM 5.1.3 dated February 23, 2012.

Audience

The target audience is revenue officers in SB/SE Collection.

Effective Date

(11-06-2014)

Rocco A. Steco
Acting Director, Collection Policy
SE:S:ECS:CP

5.1.3.1  (06-01-2010)
Overview — Safety, Security, and Control

  1. This IRM provides safety, security, and control instructions and guidelines. The procedures are written specifically for revenue officers due to the complex nature of the collection cases assigned to them. Other employees in SB/SE and employees in other functions may also refer to these procedures. This IRM covers the following:

    • Employee Safety and Security

    • Taxpayer in the Employee Protection System Database

    • Assault, Threat, or Intimidation

    • Armed Escort to Contact a Taxpayer

    • Taxpayer in the Witness Security Program

    • Information Security

    • Internal Control

5.1.3.2  (06-01-2010)
Employee Safety and Security

  1. The Service takes security very seriously and the safety and welfare of every employee is very important. At the IRS, we are under the protection of the Federal Protective Service (FPS). Additionally, Criminal Investigation (CI) and the Treasury Inspector General for Tax Administration (TIGTA) offer protection in locations where they are located. However, employees must know what to do to ensure their own safety.

  2. Use common sense to recognize situations which threaten your physical well-being and avoid these situations when possible.

    1. Avoid subjecting yourself, the taxpayer, or any third-party to a potentially dangerous situation.

    2. Be aware of potential safety and health risks in entering premises where there is a possible risk of exposure to hazardous substances.

  3. Follow the procedures below:

    1. IRM 5.1.3.2.1.

    2. IRM 5.1.3.2.2.

    3. IRM 5.1.3.2.3.

    4. IRM 5.1.3.2.4.

5.1.3.2.1  (06-01-2010)
Weapons Restriction

  1. A revenue officer (RO) is prohibited from carrying a weapon. Even though the RO position involves some potential for risk when contacting a taxpayer (or a third-party), an RO is not authorized to carry and/or use a firearm(s) in the performance of official duties. This restriction includes pepper spray, "Halt!" Dog Repellent, or any other "intermediate" weapon. IRM 9.2.3.4, Intermediate Weapon Control, defines intermediate weapons as weapons other than firearms or lethal weapons with non-lethal munitions, designed to supplement weaponless control techniques.

  2. Any time you think it will be necessary to ensure your safety, request (through your manager) that an armed escort from TIGTA be assigned to accompany you when contacting a taxpayer in person. See IRM 5.1.3.5.

5.1.3.2.2  (02-23-2012)
Use of a Pseudonym

  1. An RO may be authorized to use a pseudonym if he/she can provide adequate justification for using a pseudonym. An RO is not entitled to use a pseudonym without adequate justification. Additionally, the group manager (GM) must approve the RO's use of a pseudonym. Adequate justification includes "protection of personal safety."

  2. Refer to IRM 10.5.7 , Use of Pseudonyms by Internal Revenue Service Employees, for further information.

5.1.3.2.3  (11-06-2014)
Safety Do’s and Don’ts

  1. Follow the guidance displayed in the table below:

    SAFETY Do’s and Don’ts
    Do   Do Not
    Research the case prior to contact. Keep calling the taxpayer for additional information.
    Prepare interview questions in advance. Lose focus.
    Rehearse how you would react to a situation and have a backup plan. Personalize collection efforts.
    Bring another RO to accompany you, if necessary. Threaten or patronize the taxpayer.
    Arrange for an armed escort, if necessary. Be overzealous or try any heroics.
    Secure maps of assigned area. Try to be funny or witty.
    Dress appropriately for the environment. Use a threatening tone of voice or body language.
    Store valuables in the trunk of your car. Mislead the taxpayer.
    Observe your surroundings. Be afraid to seek assistance.
    Be alert for no trespassing or warning signs. Lose composure.
    Park your vehicle so you can leave quickly. Look like a victim.
    Maintain at least an arm’s length distance from the taxpayer. Turn your back on the taxpayer.
    Stay alert. Enter areas with unleashed animals.
    Act professionally. Try to prevent rescue of seized property.
    Stay in control of the interview.

5.1.3.2.3.1  (06-01-2010)
Safety Issues in the Workplace

  1. Follow this guidance to ensure your safety in the workplace:

    1. Wear your identification (ID) badge.

    2. Safeguard your keys, keycard, ID badge, and any combinations to work locks and promptly report the theft or loss of any of these items.

    3. Consider using the" buddy system" when leaving the workplace, especially after dark, and either leave in a group of people or have someone watch you from inside the building as you walk to your car.

    4. Be vigilant at all times.

    5. Be familiar with your surroundings.

    6. Notice when something is not right and report it to your manager or local authority.

  2. Do not ignore it if something seems "out of the ordinary."

    1. Tell your supervisor when you notice anything suspicious, such as an emergency exit or window left open.

    2. Confront any unidentified stranger if you encounter a person in the workplace who is not wearing an ID badge.

    Note:

    RO Jones sees a stranger in her office area and the person is not wearing a visible ID badge. RO Jones should ask to see the person's ID badge. If RO Jones is not comfortable confronting the person directly, she should report the person to her manager or another nearby supervisor.

5.1.3.2.3.2  (11-06-2014)
Safety Issues in the Field

  1. Follow this guidance to ensure your safety in the field:

    1. Be vigilant at all times.

    2. Notice when something is not right and consider reporting it to a local authority.

  2. If you encounter "No Trespassing" signs, follow guidance in IRM 5.1.10.6.2, No Trespassing Signs.

  3. Follow the guidance displayed in the table below:

    Safety Issues in the Field
    If… And… Then…
    The taxpayer appears highly upset does not want you to enter the premises.
    • Try to set an office appointment, or

    • Suggest that the taxpayer assign a power of attorney to handle the matter.

    There is/are a third-party/ies in the taxpayer’s house he/she is (they are) siding with the taxpayer and getting hostile.
    • Terminate the interview.

    The taxpayer has an intimidating animal the interview is not going well.
    • Ask the taxpayer to remove the animal, and

    • Conclude the interview as quickly as possible, or

    • Terminate the interview and leave, if necessary.

    There is a gun near the taxpayer.  
    • Terminate the interview and leave.

    • Follow-up with a telephone call, or

    • Ask the taxpayer to come into the office.

5.1.3.2.3.3  (06-01-2010)
Minimize Risk of Exposure to Hazardous Substances

  1. The nature of a business can be an indicator that further investigation is required before entering the premises. Federal, state and some local regulations require business owners to maintain a list of all hazardous chemicals in the workplace on a material safety data sheet (MSDS).

  2. The following are examples of a certain type of business which might require extreme caution:

    1. Chemical storage company

    2. Asbestos abatement company

    3. Environmental mitigation company

      Note:

      This list is not all-inclusive.

  3. Follow this guidance to ensure your safety in the field:

    1. Use extreme caution when you can not determine the potential risk before a field call or if the potential risk does not become known until after entering the premises.

    2. Consider contacting the Environmental Protection Agency (EPA) or appropriate state agency for assistance if it is suspected that the taxpayer sells or maintains industrial or commercial chemicals.

    3. Request the taxpayer to provide a copy of the material safety data sheet (MSDS) before making a field call or at the start of a field call.

5.1.3.2.4  (06-01-2010)
Employee Assistance and Work-life Referral Services Program

  1. The Employee Assistance and Work-life Referral Services Program (EAP) is available to help IRS employees and their families overcome stressful life issues and personal concerns.

    • All services are provided by a vendor.

    • All services are completely confidential and cost-free to employees.

    • All IRS employees and their immediate family members can use the program.

  2. The program has two components:

    1. Employee Assistance Plan Services — provides telephonic and in-person clinical services to help address stressful life issues and personal concerns.

      Note:

      Managers who have concerns about a specific employee whose conduct or personal problems are affecting his/her performance and the performance of the work group can call the EAP to request a management consultation. EAP specialists will help managers refer an employee experiencing problems to the EAP. Managers may also contact EAP to arrange for critical / traumatic incident services when a critical / traumatic incident involves or directly impacts the workplace. EAP specialists will help managers develop an action plan to respond to a specific incident.

    2. Work-life Referral Services — information and referral to assist with life events of all kinds and to help manage unexpected disruptions of work or study.

  3. Contact EAP anytime via these links:

    • EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1949&=214&=129&=5

    • Employee Assistance Plan Services — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1950&=214&=129&=5

    • Work-life Referral Services — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1951&=214&=129&=5

    • Contacting the EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1952&=214&=129&=5

    • Additional Resources on EAP — http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1953&=214&=129&=5

5.1.3.3  (06-01-2010)
Taxpayer in the Employee Protection System Database

  1. The Service has developed the Employee Protection System (EPS) to protect IRS public contact employees. There are two Servicewide employee safety programs under the EPS:

    1. the Potentially Dangerous Taxpayer (PDT) Program

    2. the "Caution Upon Contact" (CAU) Taxpayer Program

    These two programs help identify:

    1. taxpayers who represent a potential danger to IRS public contact employees, that is, a Potentially Dangerous Taxpayer (PDT), and

    2. a taxpayer who should be approached with caution, that is, a "Caution Upon Contact" (CAU) Taxpayer.

5.1.3.3.1  (02-23-2012)
Office of Employee Protection

  1. The Office of Employee Protection (OEP) has sole responsibility for administering the two Servicewide employee safety programs. OEP enhances the safety of IRS public contact employees by:

    • maintaining IRM 25.4, Employee Protection

    • maintaining the OEP web site

    • maintaining the PDT and CAU indicators on IDRS

  2. OEP maintains two IRMs that provide guidance and information:

    1. IRM 25.4.1, Potentially Dangerous Taxpayer, provides procedures and guidelines for referring and designating taxpayers under the Potentially Dangerous Taxpayer (PDT) program. Exhibit 25.4.1-1, List of "PDT" Coded IDRS/Master File Documents provides a list of documents that display the PDT indicator.

    2. IRM 25.4.2, Caution Upon Contact Taxpayer, provides procedures and guidelines for referring and designating taxpayers under the "Caution Upon Contact" (CAU) Taxpayer program. Exhibit 25.4.2-1, List of CAU Coded IDRS/Master File Documents provides a list of documents that display the CAU indicator.

  3. OEP maintains the Office of Employee Protection web site at: http://irweb.irs.gov/AboutIRS/bu/pipds/ep/OEP/default.aspx to provide additional guidance and information.

  4. Any of the following types of cases may be coded PDT or CAU:

    • Balance Due (BAL DUE) Account

    • Delinquent Return (DEL RET) Account

    • Other Investigation (OI), etc.

5.1.3.3.2  (11-06-2014)
Guidelines for PDT / CAU Coded-Cases

  1. Field Collection (FC) employees must become aware of the IRM procedures and IRWeb guidelines for dealing with PDT-coded cases and CAU-coded cases. As needed, FC employees should:

    1. review the OEP IRMs.

    2. access the OEP web site.

    3. feel free to contact OEP to discuss a taxpayer's case to resolve any PDT or CAU questions.

  2. Be alert for PDT-coded cases and/or CAU-coded cases in your case inventory

    Note:

    See IRM 25.4.1.8, Power of Attorney (POA) Information, and/or IRM 25.4.2.7, Power of Attorney (POA) Information for guidance about utilizing IDRS to ascertain whether a POA has been designated as PDT or CAU.

  3. Review each case (ICS screens, IDRS printouts, etc.) for a PDT-coded or CAU-coded

5.1.3.3.2.1  (06-01-2010)
Disclosure Guidelines

  1. Occasionally, a taxpayer will question if the IRS has placed a PDT or CAU designation on his/her tax account.

  2. Take the following action if a taxpayer makes an inquiry about his/her PDT / CAU designation status:

    1. Do not confirm or deny that his/her case is coded PDT or CAU.

    2. Forward the taxpayer's request to Disclosure.

    Note:

    Disclosure will respond to the taxpayer's inquiry.

5.1.3.3.2.2  (06-01-2010)
PDT Case Procedures

  1. TIGTA is responsible for providing an armed escort when a taxpayer is coded PDT. See IRM 5.1.3.5.

  2. Consider alternatives to contacting a taxpayer in the field when:

    • the case is designated "PDT," or

    • a "potentially dangerous" designation is under investigation.

  3. Avoid in-person contact, if possible, when a taxpayer's case is coded "PDT."

  4. Determine if field contact is necessary to handle the case and follow the appropriate procedures below:

    1. IRM 5.1.3.3.2.2.1.

    2. IRM 5.1.3.3.2.2.2.

5.1.3.3.2.2.1  (06-01-2010)
Field Contact is Necessary

  1. Consider armed escort in all PDT-coded cases.

  2. Notify TIGTA for advice when you anticipate making a field call on a PDT-coded case.

  3. Follow TIGTA's advice when you make field contact on a PDT-coded case.

  4. Take appropriate collection action.

5.1.3.3.2.2.2  (06-01-2010)
Field Contact is Not Necessary

  1. Avoid in-person contact with the taxpayer coded PDT.

  2. Take appropriate collection action over the phone and/or through the mail.

5.1.3.3.2.3  (06-01-2010)
CAU Case Procedures

  1. Approach a taxpayer coded "CAU" with caution.

  2. Consider armed escorts in a CAU-coded cases. See IRM 5.1.3.5.

  3. Take appropriate collection action in-person and/or over the phone and/or through the mail.

5.1.3.3.2.4  (06-01-2010)
PDT / CAU — Referral Procedures

  1. Occasionally, an IRS public contact employee might question if a taxpayer's tax account should be designated "PDT" or "CAU."

  2. Take some or all of the following actions when you believe you should refer a TP for a "PDT" or "CAU" indicator:

    1. Access the OEP web site

    2. Consult with OEP

    3. Refer to one or both of the OEP IRMs

      For guidance about making a referral for a designation to be added to a taxpayer's account:

      1. See IRM 25.4.1.2, Reporting to TIGTA, if you believe a taxpayer's account should be coded "PDT."

      2. See IRM 25.4.2.2, Reporting to the Office of Employee Protection (OEP), if you believe a taxpayer's account should be coded "CAU."

  3. Make a referral for an appropriate "PDT" or "CAU" when you believe it is necessary.

5.1.3.4  (02-23-2012)
Assault, Threat, or Intimidation

  1. While the overwhelming majority of Americans respect Service employees and the IRS mission, employee safety is critical. The actual number of threats and assaults is low given the number of contacts that we make in a given year. While the majority of us go through our careers without incident, one incident would be too many when it comes to employee safety. Unfortunately, a taxpayer (or a third-party) experiencing financial difficulties, such as multiple debts, may feel increased pressure and act out aggressively. Occasionally, a taxpayer (or a third-party) will assault, threaten, or intimidate an IRS public contact employee; a taxpayer might make an assault upon an IRS employee for various reasons.

  2. TIGTA handles threats of suicide by a taxpayer as well as taxpayer threats against IRS personnel. TIGTA takes its responsibility to protect IRS employees extremely seriously. TIGTA will:

    • Take swift action and will maintain continuous, open communication during a case.

    • Make a decision regarding any necessary protective measures, including initiating PDT cases. See IRM 25.4.1.3, TIGTA's Role.

  3. As an IRS public contact employee, you must:

    1. Remain on alert to act quickly in a dangerous situation.

    2. Continue to be aware of your surroundings when knocking on the door of a taxpayer or third-party.

    3. Trust and rely on your instincts.

    4. Report incidents of assault, threat, intimidation, or forcible interference to the Treasury Inspector General for Tax Administration (TIGTA).

  4. The Employee Assistance and Work-life Referral Services Program (EAP) is available to help IRS employees and their families overcome stressful life issues and personal concerns. See IRM 5.1.3.2.4.

5.1.3.4.1  (06-01-2010)
Definition of Terms

  1. Three terms are applicable to this discussion: assault, threat, and intimidate. These terms are defined below, but these definitions are not intended as the legal definitions of the terms; they are provided to clarify the terms.

    1. Assault — Direct physical contact, with the intent to cause physical harm, including striking or attempting to strike with objects, such as rocks or bottles, or brandishing a weapon.

    2. Threat — Verbal or written expression of intent to cause harm to an IRS employee or contractor or to an IRS employee’s or contractor’s immediate family member. It also includes preventing an IRS employee or contractor from leaving a taxpayer’s business or residence, even if no physical contact actually occurs.

    3. Intimidate — Action intended to cause an IRS employee or contractor to become timid, or to force or deter an IRS employee or contractor from taking an action.

5.1.3.4.2  (06-01-2010)
Assault Procedures

  1. With any type of assault situation, the safety of our workforce is paramount and our first concern.

  2. Continue to be vigilant and aware; remain alert in your surroundings. A taxpayer may make a threat to express anger or try to intimidate you to impede your behavior.

  3. Take the following action immediately if you are assaulted while performing official duties during a personal interview or in connection with the performance of official duties:

    1. Defend or protect yourself from further assault.

    2. Terminate collection activities.

    3. Leave the site of the incident, if safe to do so.

    4. Obtain medical treatment, if necessary.

  4. Report the incident to TIGTA as soon as possible.

5.1.3.4.3  (06-01-2010)
Threat / Intimidation Procedures

  1. With any type of threat situation, the safety of the workforce is of paramount concern. A taxpayer may make a verbal threat of harm, force, or suicide either during personal interview or a telephone conversation to express anger, emotion, or try to intimidate you to impede your behavior.

    Reminder:

    TIGTA handles threats of suicide by a taxpayer as well as taxpayer threats against IRS personnel; contact TIGTA if your receive a suicide threat.

  2. Continue to be vigilant and aware; remain alert in your surroundings.

  3. Always take the threat seriously and act quickly.

  4. Take the following applicable action, depending upon the situation:

    1. IRM 5.1.3.4.3.1.

    2. IRM 5.1.3.4.3.2.

5.1.3.4.3.1  (06-01-2010)
Threat of Bodily Harm or Force

  1. Take the following action if you receive a verbal (or other) threat of bodily harm or force:

    1. Leave the taxpayer's premises immediately if threatened or assaulted.

    2. Do not let a confrontation escalate.

    3. Do not induce perpetrators to clarify or repeat threatening statements.

    4. Avoid questions such as "Is that a threat?" or "Are you threatening me?"

    5. Tactfully end the conversation, if possible.

    6. Document as much detail about the threat as possible, e.g., date, time, place, type, and nature.

  2. Report the incident to TIGTA as soon as possible. See IRM 5.1.3.4.4.1.

  3. Do not make further contact with the taxpayer until:

    • You have referred the threat to TIGTA, and

    • TIGTA has made a decision and notified you regarding protective measures.

5.1.3.4.3.2  (06-01-2010)
Threat of Suicide

  1. Pre-reading the suicide threat guidance may prepare you to take a suicide threat seriously and to act quickly when a suicide threat occurs.

  2. Always take a suicide threat seriously and act quickly if you encounter a taxpayer who threatens suicide.

  3. Follow the procedures below if you receive a suicide threat:

    1. IRM 5.1.3.4.3.2.1.

    2. IRM 5.1.3.4.3.2.2.

5.1.3.4.3.2.1  (06-01-2010)
Suicide Threat Resources

  1. Refer to IRM 11.3.28.8.1, Suicide Threats, for information about handling a suicide threat.

  2. Consult Document 12441, Suicide Threat Quick Reference Guide, for information. Document 12441 is a quick reference guide to keep handy in case of a suicide threat from a taxpayer.

  3. See IRM 5.1.3.4.3.2.2.

5.1.3.4.3.2.2  (06-01-2010)
Suicide Threat Procedures

  1. No one ever wants to be on the receiving end of a call from a taxpayer who threatens suicide, but it could happen, so employees must become familiar with the procedures for dealing with a suicide threat in order to take quick action and provide the correct response when a suicide threat happens.

    Reminder:

    TIGTA handles threats of suicide by a taxpayer as well as taxpayer threats against IRS personnel.

  2. Take the following action if you receive a suicide threat:

    1. Take the threat seriously regardless of whether you think it may be serious or not, as you have no way to make that determination.

    2. Act quickly. Be ready and willing to get help. Consider getting another employee’s attention as soon as you receive the threat. Possibly eliciting assistance from an employee(s) around you may help you take the appropriate action.

    3. Stay calm and remain with the individual, whether in-person or on the phone. A calm demeanor and a caring voice may help to defuse the situation.

    4. Determine the information you need to notify the authorities who can help the individual.

  3. Take the following action to obtain the necessary information if you are not with the individual:

    1. Ask the individual for his/her address or location.

    2. Check public sources of address information; look in the telephone book, Internet, or other public sources.

  4. Take the following applicable action depending upon the situation:

    1. IRM 5.1.3.4.3.2.2.1.

    2. IRM 5.1.3.4.3.2.2.2.

5.1.3.4.3.2.2.1  (06-01-2010)
Suicide Threat — Situation 1 — Does Not Require Access to Tax Information

  1. Situation 1 applies when you are with the individual or the individual’s location comes from the individual or a public source, and does not require you to access tax information. By itself, a threat of suicide is not considered tax information and is not covered by the rules limiting tax disclosures.

    • Immediately call 911 for assistance, if available. Otherwise contact the appropriate state or federal law enforcement authorities.

    • Report that an individual has threatened suicide.

      Caution:

      Only disclose the information necessary to help 911 (or other law enforcement authorities) to locate the individual. State that the threat was made during a contact involving "official business." Do not mention the underlying reason for the contact or that it is related to a tax issue.

    • Provide the name and location of the individual.

    • Contact TIGTA or ask your group manager (GM) or a co-worker to notify TIGTA as soon as possible. IRM 5.1.3.4.4.1.

5.1.3.4.3.2.2.2  (06-01-2010)
Suicide Threat — Situation 2 — Requires Access to Tax Information

  1. Situation 2 applies when you cannot obtain the individual’s location from a public source requiring you to access tax information (e.g., check IDRS) to obtain the individual's address. The procedures for a disclosure under IRC § 6103(i)(3)(B)(i) apply when the possibility of death or physical injury exists. Delegation Order 11-2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents, provides delegated authority to an IRS supervisory employee or Criminal Investigation (CI) special agent to make disclosure to state or federal law enforcement authorities.

  2. Check IDRS or other tax sources, e.g., a copy of the individual's tax return or other document in the case file, to ascertain the individual's address.

    Caution:

    A revenue officer is not authorized to make the disclosure.

  3. Do not make the disclosure yourself; instead, follow these procedures:

    1. Contact your group manager (GM).

      Contact another authorized employee to make the disclosure if your GM is not available:

      1. supervisory level employee, e.g., another GM, a manager in your local Disclosure Office, etc.

      2. CI special agent

    2. Apprise your GM, the IRS supervisory level employee, or CI special agent, as applicable, of the suicide threat and provide him/her with the individual's address.

    Note:

    The authorized employee must follow the procedures displayed in the following table.

    Procedures for an Authorized Employee to Report the Suicide Threat
    1. Immediately call 911 for assistance, if available. Otherwise contact the appropriate state or federal law enforcement authorities.

    2. Report that an individual has threatened suicide.

    3. Provide the name and location of the individual.

      Caution:

      Only disclose the information necessary to help law enforcement authorities locate the individual. State that the threat was made during a contact involving "official business." Do not mention the underlying reason for the contact or that it is related to a tax issue.

    4. Contact TIGTA as soon as possible.

    5. See IRM 5.1.3.4.4.1.

    6. Report the disclosure to the local Disclosure Office for accounting purposes after you make the disclosure.

    7. See IRM 11.3.28.8.1, Suicide Threats.

     
     

5.1.3.4.3.3  (06-01-2010)
Written or other Non-Verbal Threat

  1. A non-verbal threat has the same purpose as a verbal threat, that is, to intimidate or impede behavior. Non-verbal threats include gestures, motions, or a display of weapons. A non-verbal threat may also be made in a document, such as, disturbing pictures or illustrations.

    1. Treat a non-verbal threat with the same caution as a verbal threat

    2. Follow the same pattern of avoidance as directed above. See IRM 5.1.3.4.3.1.

    3. Retreat from continued contact if you receive a non-verbal threat.

    4. Report the incident to TIGTA as soon as possible. See IRM 5.1.3.4.4.1.

5.1.3.4.4  (06-01-2010)
Assault / Threat / Intimidation — Reporting Procedures

  1. Report assaults or threats as soon as possible to your group manager (GM) and TIGTA. See IRM 5.1.3.4.4.1.

  2. Consider contacting the Employee Assistance and Work-life Referral Services Program (EAP) to seek assistance to overcome any stress caused by an assault or threat. See IRM 5.1.3.2.4.

    Note:

    GMs should consider contacting EAP to arrange for critical / traumatic incident services when a critical / traumatic incident involves or directly impacts the workplace.

5.1.3.4.4.1  (02-23-2012)
Preferred Reporting Method to Contact TIGTA

  1. Report to TIGTA by one of the following methods:

    • Make personal contact with a local TIGTA special agent

    • Phone — call the local TIGTA office

    • Phone — call the TIGTA National Hotline at 1-800-366-4484.

      Note:

      After regular business hours, call 1-800-589-3718. This number reaches an answering service which answers all calls from all locations in the United States 24 hours a day 7 days a week. The answering service will send a page to the on-call TIGTA agent.

      Note:

      After regular business hours, 1-800-366-4484 routes callers to the IRS at 1-800-829-1040.

    • Email — send a secure email message to the TIGTA Hotline Complaints Unit at: Complaints@tigta.treas.gov

    • Online — complete and submit the online form on TIGTA's web page at: http://www.treasury.gov/tigta/contact_report.shtml

    • Fax — 202 927-7018

5.1.3.4.4.1.1  (06-01-2010)
Alternate Reporting Method to Contact TIGTA

  1. Reporting by mail is an alternate reporting method.

  2. Locate TIGTA's mailing address to report by mail by one of the following methods:

    Reporting to TIGTA by Mail
    • Access the "Reporting Fraud, Waste, & Abuse" page on the Intranet at: http://irweb.irs.gov/AboutIRS/hotline/default.aspx


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