10.2.6 Civil Enforcement and Non-Enforcement Pocket Commissions

Manual Transmittal

May 18, 2020

Purpose

(1) This transmits revised Internal Revenue Manual (IRM) 10.2.6, Civil Enforcement and Non-Enforcement Pocket Commissions.

Material Changes

(1) This IRM was updated to reflect current organizational titles, terminology, references, and citations.

(2) Pocket Commission & Smart ID Support (PCSS) is now referred to as Pocket Commissions team or office.

(3) Title changed from "Non-Enforcement Pocket Commissions" to "Civil and Non-Enforcement Pocket Commissions" .

(4) ICAM office changed to Security Policy office.

(5) Security Policy office conducts annual Pocket Commissions reconciliation.

(6) Pocket Commissions lifecycle has been extended from five years to 10 years to align with SmartID expiration duration.

(7) Pocket Commissions (PC) reissuance should be coordinated with ICAM to ensure the PC contains the most recent photo.

(8) Employee’s signature (ink) is no longer required on PC.

(9) Interim Guidance issued 10-08-2019 with referenced number 10.2.6.1.4 is now placed in section 10.2.6.1.6 of this document.

(10) Interim Guidance issued 10-08-2019 titled "Description of the Pocket Commission" is found in subsection 10.2.6.4.

(11) Interim Guidance issued 10-08-2019 titled "Authorization, Criteria and Eligibility to hold a Pocket Commissions" with referenced number 10.2.6.6 is slightly modified in this document. In 10.2.6.6.5 section below, PC program office replaced "The FMSS, Identity Credential and Access Management (ICAM) Program office" .

(12) Spreadsheet usage for mass hiring is now obsolete. Form 13716-D is now used for mass or multiple employees hiring.

Effect on Other Documents

This IRM supersedes 10.2.6 dated September 29, 2017.

Audience

Servicewide

Effective Date

(05-18-2020)

Richard L. Rodriguez
Chief
Facilities Management and Security Services

Program Scope and Objectives

  1. Purpose: This IRM provides policies, authorities, directives, and responsibilities for civil enforcement and non-enforcement Pocket Commissions (PC). This section applies to the control and issuance of a PC.

  2. Audience: Servicewide.

  3. Policy Owner: Director, Facilities Management and Security Services (FMSS).

  4. Program Owner: Associate Director (AD), Security Policy (SP).

  5. Primary Stakeholders: Employees with a PC and their managers.

  6. Program Goals: To provide credentials for use by designated IRS employees when conducting business outside of an IRS facility.

Background

  1. A PC is an authorized form of identification media. A PC provides evidence of the holder's specific authority and responsibility when contacting the public outside of IRS facilities and/or conducting US Government business with federal, state, local or foreign officials as authorized.

Authority

  1. Rules of Conduct and a violation of federal law, Title 18, Part 1, Chapter 25, United States Code (USC) 499 - Military, Naval, or Official Passes and Title 18, Part 1, Chapter 33, USC 701 - Official Badges, Identification Cards, Other Authorizing Officials Insignia.

Responsibilities

  1. The Chief, Facilities Management and Security Services (FMSS), is authorized to prescribe identification media for use within the IRS.

  2. The AD, SP, is responsible for oversight, planning, development and implementation of the IRS Identification Media Program, which includes the PC.

  3. The Business Operating Division (BOD) PC Representative is responsible for:

    1. acting as the liaison to receive communication from Security Policy Office to the BOD and to provide requested information.

    2. maintaining the PC BOD Executive and Representative list.

    3. making changes to the Authorized Signature Authority list and BOD PC Inventory Report within their respective BOD.

  4. IRS managers are responsible for:

    1. determining employee eligibility, based on authorized position/job title(s) and assigned job duties.

    2. verifying required training was completed prior to requesting a new or reissued PC.

    3. recovering the PC from their employees who no longer meet the criteria to hold a PC; or employees who are suspended, on extended leave, transfer, change position/title, change their name or separate from the IRS.

    4. requesting PC retention and return by the PC team for employees on extended leave, detail or temporary promotion for more than 120 days by completing Form 14579, Pocket Commission Retention or Release. The form must be submitted through the *FMSS Pocket Commissions mailbox.

    5. documenting employee counseling concerning safeguards and loss of PC is required.

  5. Authorized employees are responsible for:

    1. taking precautions to prevent loss, theft, or destruction of a PC.

    2. keeping their PC in their possession at all times. The PC should never be left unattended in briefcases, unlocked desk drawers, motor vehicles, etc.

    3. storing their PC in a locked container when not in use or left with the supervisor for proper safeguarding.

    4. returning expired PC to Pocket Commission Office.

    5. completing all required training.

    6. returning their PC to their manager or the PC team when they no longer meet the eligibility criteria; separation from service, suspension, extended leave, or temporary promotion over 120 days.

    7. returning expired PC 10 days after receiving a renewed PC to the PC team to be destroyed or made a memento.

    8. receiving a new PC and returning the enclosed Form 3210 Acknowledgement copy to PC office.

    9. initiating PC renewal procedures if automatic renewal does not occur.

      Note:

      Failure to return expired Pocket Commission to PC office within 10 working days will prompt PC office to report the PC as stolen/lost in SAMC along with a notification to TIGTA.

Program Management and Review

  1. Program Reports: Periodic reports will be provided to FMSS management and each BOD using the authoritative data source for monitoring the PC program.

  2. Program Effectiveness: Security Policy has accountability to manage the current inventory and continuously ensure each PC is processed in accordance with established guidelines. Other primary activities include forecasting future inventory, assessing processing timeliness, and reconciliation of current inventory, to include recovery of PC due to separation and ineligibility. Security Policy conducts annual reviews to assess all processes of the program and ensure the program operates in compliance with laws and regulations of the Department of the Treasury.

Program Controls

  1. FMSS Security Policy Office will conduct annual Pocket Commission reconciliation through SharePoint-based system-generated notices to all PC holders for validation and certification.

Definitions

  1. Authorized Non-Enforcement/Civil Enforcement Commission (PC) Holders Listing - the job series, position description number, classification title list for eligible employees that may hold a PC.

  2. Civil Enforcement PC - PC provided to eligible employees performing the type of work that requires face-to-face contact with the public outside of the IRS facilities on tax related matters.

  3. Non-Enforcement PC - PC provided to eligible employees representing the IRS with law enforcement and/or emergency response officials, or conducting US Government business with federal, state, local or foreign officials as authorized.

  4. BOD Representative - designated BOD Point of Contact (POC) for PC related matters.

  5. Form 4689, Pocket Commission Non-Enforcement - insert that includes the employee’s authority to perform all duties under all laws and regulations administered by the IRS.

  6. Form 14445, Request to Add/Remove/Modify Authorized Civil and Non-Enforcement Pocket Commission Holders Listing - form used by the BOD representatives to request changes to the authorized PC holders listing.

  7. Form 14579, Pocket Commission Retention or Release - form used by the employee or manager to request PC retention or return to the PC team due to extended leave, detail or temporary promotion over 120 days.

  8. Form 13716-B, Pocket Commission Qualification and Request - form used by manager to request issuance of Pocket Commission.

  9. Form 13716-D, New Hire Pocket Commission Qualification and Request - form used by Mass Hiring Coordinator or Manager with multiple employees to request issuance of Pocket Commission.

    Acronyms

    Acronym Definition
    BOD Business Operating Division
    CI Criminal Investigation
    ITM Integrated Talent Management
    ERC Employee Resource Center
    FMSS Facilities Management and Security Services
    ICAM Identity, Credential and Access Management
    PC Pocket Commission(s)
    PDS Personal Identification Verification Data Synchronization
    POD Post of Duty
    SAMC Situation Awareness Management Center
    SEC Separating Employee Clearance
    TIGTA Treasury Inspector General for Tax Administration
    USC United States Code

Related Resources

  1. Form 4689, Pocket Commission Non-Enforcement

  2. Form 13716-B, Pocket Commission Qualification and Request

  3. Form 13716-D, New Hire Pocket Commission Qualification and Request

  4. Form 14398, Pocket Commission Memento Request

  5. Form 14445, Request to Add/Remove/Modify Authorized Civil and Non-Enforcement Pocket Commission Holders Listing

  6. Form 14579, Pocket Commission Retention or Release

  7. IRM 10.2.8, Incident Reporting

  8. IRM 10.5.1, Privacy and Information Protection, Privacy Policy

  9. IRM 10.5.7, Use of Pseudonyms by IRS Employees

Authorizing Officials

  1. Designated signature authority for the PC must be the designated BOD executives or their executive level designee:

    1. The Commissioner

    2. Deputy Commissioner for Services and Enforcement

    3. Deputy Commissioner for Operations Support

    4. Chief Counsel or Chief Officer

  2. Signature authority on the Form 13716-B, Pocket Commission Qualification and Request and Form 13716-D, New Hire Pocket Commission Qualification and Request resides with the designated BOD executives from the authorized BOD Executive and Representative list.

Issuing Office

  1. The PC team is responsible for PC reissuance, record maintenance and safeguarding the supply inventory.

Description of the Pocket Commission

  1. The PC consists of a red leather folder, embossed in gold on the outside with the IRS seal, the words “United States Treasury Department, Internal Revenue Service” and a straight-line border. Affixed to the inside are laminated upper and lower PC, Form 4689, Pocket Commission.

    1. The upper insert contains holder’s:
      i. Printed legal name
      ii. Job title

    2. The lower insert contains:
      i. Issue date
      ii. Expiration date
      iii. Description of authority
      iv. Holder’s photograph (neutral facial expression is required)
      v. Authorizing official’s signature

Authorized Use of Pocket Commission

  1. The PC must be used appropriately in conducting official duties. The identification cannot be used to exert influence or obtain privileges, favors, or rewards. Misuse of a PC is a violation of the Rules of Conduct and a violation of federal law, Title 18, Part 1, Chapter 25, United States Code (USC) 499 -Military, Naval, or Official Passes.

  2. Making a photocopy of any part of a PC is a violation of federal law, Title 18, Part 1, Chapter 33, USC 701 - Official Badges, Identification Cards, Other Insignia.

Authorization, Criteria and Eligibility to hold a Pocket Commission

  1. Only full-time employees with a position on the Authorized Civil and Non-Enforcement Pocket Commission Holders Listing are authorized to request a PC.

  2. A PC may be issued with management approval to employees who meet the established criteria of:

    1. performing the type of work that requires face-to-face contact with the public outside of the IRS facilities on tax related matters,

    2. representing the IRS with law enforcement and/or emergency response officials, or

    3. conducting US Government business with federal, state, local or foreign officials as authorized.

  3. A PC will not be issued to employees:

    1. solely to identify themselves for transaction of routine business inside IRS facilities.

    2. on temporary details of 120 days or less.

  4. It is the responsibility of the BOD to provide any job series or classification title changes to the Authorized Civil and Non-Enforcement PC Holders Listing by:

    1. completing Form 14445, Request to Add/Remove/Modify Authorized Civil and Non-Enforcement Pocket Commission Holders Listing.

    2. obtaining the signature of the BOD executive level designee, Operating Division Commissioner or Chief Counsel.

    3. forwarding to Associate Director, Security Policy to obtain concurrence from the Chief, FMSS.

  5. The PC program office will provide the BOD representatives with the Authorized Civil and Non-Enforcement PC Holders Listing annually to validate accuracy of the job series and classification title.

Training Requirements for Receipt of a Pocket Commission

  1. Pursuant to the Department of the Treasury Security Manual – Treasury Directive (TD) P 15-71 Chapter V Section 5.10, PC holders will receive training of the PC requirements, i.e. issuance, official use, controlling, accounting for/safeguarding, returning and administrative penalties for possible misuse, abuse or misrepresentation. The Integrated Talent Management (ITM), Course 64619, SB-ALL Pocket Commission Credential Responsibilities Training must be completed when a new PC is issued or when a PC is due for reissuance.

  2. The manager will certify required training was completed on Form 13716-B or Form 13716-D when submitting a request for new or reissued PC.

Issuance Procedures of Pocket Commissions

  1. For individual PC requests, Form 13716-B, Pocket Commission Qualification and Request is required.

  2. In the case of mass hiring or multiple employees’ requests, the BU hiring coordinator will complete Form 13716-D, New Hire Pocket Commission Qualification and Request. The form must contain at a minimum, the following information for the new employees:

    1. Employee’s Name

    2. Date of Birth

    3. Approved Pseudonym (if applicable)

    4. SEID

    5. Position Title

    6. Job Series

    7. Business Unit/Operating Division

    8. Area and Section

    9. Employee Post of Duty (POD) Shipping Address

    10. Manager Signature and Address

    11. Designated Business Operating Division Executive Signature

    12. Integrated Talent Management (ITM) - Pocket Commission Credential Responsibility Training - Course 64619

  3. Civil Enforcement PC will be issued to eligible employees performing the type of work that requires face-to-face contact with the public outside of the IRS facilities on tax related matters.

  4. Non-Enforcement PC will be issued to eligible employees representing the IRS with law enforcement and/or emergency response officials, or conducting US Government business with federal, state, local or foreign officials as authorized.

    Note:

    Manager/Coordinator and Authorized BOD Executive’s electronic signature are required in Form 13716-D.

Use of Pseudonyms on Pocket Commissions

  1. In accordance with the IRS Restructuring and Reform Act of 1998, Section 3706, IRS employees are authorized to utilize a pseudonym if adequate justification for the use is provided by the employee and its use is approved by the employee’s manager. IRS employees authorized to hold a PC may use a registered pseudonym, in lieu of their legal name, to protect themselves from potential harassment by taxpayers.

  2. The PC and SmartID card must contain the same name, legal or pseudonym.

  3. No employee may have more than one active PC in their possession. If an employee is issued a PC using a registered pseudonym, that individual may not be issued any other PC. If an employee is already in possession of a PC, the manager of the employee must recover the PC prior to issuance of a PC using a pseudonym and return it to the PC team using the shipping requirements. The same process for issuance of a PC using a pseudonym applies.

  4. A PC issued in a registered pseudonym may not be used as a retirement memento, for an honorary presentation, or for similar purpose. A registered pseudonym PC holder may not be reissued a PC in their legal name for memento purposes. The PC must be recovered by the employee's manager and sent to the PC team for destruction.

  5. Requirements for the use of pseudonyms are covered in IRM 10.5.7, Use of Pseudonyms by IRS Employees.

Reissuance of Pocket Commissions

  1. A PC is valid for 10 years. PC team will initiate an automatic scheduled reissuance of a PC before its expiration.

  2. If an employee transfers to a new geographic location with the same job series and classification title, he/she will retain his/her PC.

  3. If the employee transfers to a position that is not authorized to hold a PC, the manager of that employee will recover the PC prior to the employee’s transfer. The manager is required to return it to the PC team using the current shipping requirements for reconciliation of ID media records and destruction.

  4. A PC holder’s manager will request a replacement when:

    1. PC has expired.

    2. PC becomes illegible or damaged.

    3. a name or position change occurs.

    4. the photograph fails to resemble the holder after a new SmartID photograph has been taken.

    5. the PC is lost or stolen.

      Note:

      If lost or stolen, the employee must immediately notify his/her manager, generate SAMC report and inform TIGTA. For additional information, see IRM 10.2.5, Identification Media.

Disposition of Pocket Commissions

  1. A PC is the property of the United States Department of the Treasury, IRS. The manager must ensure that the PC is recovered immediately, if the employee is:

    1. transferred.

    2. suspended.

    3. on extended leave for more than one year.

    4. separated from the IRS.

  2. Once recovered, the PC must be returned to the PC team using the shipping requirements covered in IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Retention of Canceled Pocket Commissions

  1. A PC can be made into a memento if the PC is still in the control of the IRS. If an employee is terminated or resigns from the IRS, a PC memento will not be granted.

    Note:

    A PC issued under an employee pseudonym is not eligible for PC memento.

  2. Requests for a PC memento may be made if an employee:

    1. is retiring from the IRS.

    2. died while employed by the IRS.

    3. moves to a position ineligible for a PC.

  3. Employees may request that a PC be "retired" by completing Form 14398, Pocket Commission Memento Request and submitting to the PC team.

  4. A retired PC may not be used for purposes of identification but may only be used for display purposes as a memento.

  5. Issuance of new or replacement PC to retirees or persons previously separated from the IRS is not authorized. If a retiree loses or misplaces their memento PC, a replacement PC will not be authorized.

  6. The employee’s manager will recover the PC to be memento’d when an employee dies while employed by the IRS. The next of kin may wish to retain the PC as a memento. The employee's manager will process the request for the next of kin by completing Form 14398, Pocket Commission Memento Request. If the recovered PC is destroyed prior to the memento request being received by the PC team, no replacement PC will be authorized.

  7. To minimize the potential for compromise or abuse of a PC memento, the employee’s manager will inform the retiree or next of kin that they must not sell or barter the memento’d PC.

  8. A retiree’s or expired PC returned to PC Office are destroyed immediately. Failure by recipient or manager/employee's next of kin to attach the required form expressing desire for it to be memento will result in PC being destroyed; and no replacement PC will be authorized.

Accountability, Protection and Disposal of Records & Supplies

  1. In accordance with Document 12990, Records Control Schedules, the PC Team will maintain and destroy records of PC and update all related databases accordingly

  2. Security Policy will conduct annual reviews of the PC team processes, records, and supplies.

  3. All PC supplies will be ordered by PC Team as authorized by Security Policy Office and shipped directly to the PC team. The PC Team Manager will maintain an inventory record of all PC supplies. These supplies must be under the custody and control of the PC Team Manager and must be secured in a locked container, even if stored in a secured area. Security Policy Office’s blank stocks are exclusively controlled and maintained within the designated secured office.

  4. Security Policy will conduct annual reconciliation of all Pocket Commissions issued to ensure the system of record contains complete and accurate information. This is conducted through SharePoint-based system-generated notices to all PC holders for validation and certification.