10.2.6 Non-Enforcement Pocket Commissions

Manual Transmittal

September 29, 2017

Purpose

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

Material Changes

(1) As of January 1, 2017, the Internal Revenue Service (IRS) instituted a requirement that the IRM address relevant internal controls. This will inform employees about the importance of and context for internal controls by describing the program objectives and officials charged with program management and oversight. Internal controls are the program’s policies and procedures which ensure:

  1. Mission and program objectives are clearly delineated and key terms defined.

  2. Program goals are established and performance is measured to assess the efficient and effective mission and objective accomplishment.

  3. Program and resources are protected against waste, fraud, abuse, mismanagement and misappropriation.

  4. Program operations are in conformance with applicable laws and regulations.

  5. Financial reporting is complete, current and accurate.

  6. Reliable information is obtained and used for decision making and quality assurance.

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

(3) The Area Processing Center (APC) is now referred to as Pocket Commission & SmartID Support (PCSS) team.

Effect on Other Documents

This IRM supersedes 10.2.6 dated September 12, 2014.

Audience

Servicewide

Effective Date

(09-29-2017)

Richard L. Rodriguez
Director
Facilities Management and Security Services
Agency-Wide Shared Services

Program Scope

  1. Purpose: This IRM provides purpose, authorities, directives, and responsibilities for 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.

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

Background

  1. A PC is an authorized form of identification media. A PC is designed to provide 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.

Responsibilities

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

  2. The Director, FMSS, is responsible for oversight of the IRS Identification Media Program, which includes the PC.

  3. The AD, Security Policy, is responsible for the planning development and implementation of the IRS Identification Media Program, which includes the PC.

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

    1. acting as the liaison to provide communication from Identity Credential and Access Management (ICAM) Office to the BOD.

    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.

  5. 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 PCSS 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 *IRS HSPD-12 ICAM mailbox.

    5. counseling employees concerning safeguards when a PC is lost and are required to document the counseling in writing.

  6. 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 their PC at the request of their manager.

    5. completing all required training.

    6. returning their PC to their manager or the PCSS 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 PCSS team to be destroyed or memento’d.

  7. Criminal Investigation (CI) contractors are responsible for the same elements as IRS employees with one exception; CI contractors are not eligible to retain their PC as a memento.

Program Objectives and Review

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

  2. Program Reports: The authoritative data source for monitoring the PC Program will be HR Connect/Personal Identification Verification Data Synchronization (PDS). Periodic reports will be provided to FMSS management and each BOD.

  3. 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. ICAM 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.

  4. Annual Review: An annual review of all PC policies and guidance will be conducted and recommended changes will be submitted to the Associate Director, Security Policy for approval.

Definitions

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

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

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

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

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

    Acronyms

    Acronym Definition
    AWSS Agency-Wide Shared Services
    BOD Business Operating Division
    CI Criminal Investigation
    ELMS Enterprise Learning Management System
    ERC Employee Resource Center
    FMSS Facilities Management and Security Services
    ICAM Identity, Credential and Access Management
    PC Pocket Commission(s)
    PCSS Pocket Commission SmartID Support
    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, Non-Enforcement Pocket Commission Qualification and Request

  3. Form 14398, Pocket Commission Memento Request

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

  5. Form 14579, Pocket Commission Retention or Release

  6. IRM 10.2.8, Incident Reporting

  7. IRM 10.2.13, Information Protection

  8. IRM 10.5.7, Security, Privacy and Assurance, Privacy and Information Protection, 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, Non-Enforcement Pocket Commission Qualification and Request resides with the designated BOD executives from the authorized BOD Executive and Representative list.

Issuing Office

  1. The PCSS 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 inserts, Form 4689, Pocket Commission, Non-Enforcement.

    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. Holder’s signature
      vi. 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 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 Non-Enforcement PC Holders Listing by:

    1. completing Form 14445, Request to Add/Remove/Modify Authorized 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 Chief, ICAM to obtain concurrence from the Director, FMSS.

  5. The FMSS, ICAM program office will provide the BOD representatives with the Authorized 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 Enterprise Learning Management System (ELMS), Course 64619, SB-ALL Pocket Commission Credential Responsibilities Training must be completed when a new PC is issued or the five year reissuance of a PC has expired.

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

Issuance Procedures of Pocket Commissions

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

  2. In the case of mass hiring requests, the BU hiring coordinator will complete a new hire spreadsheet for authorized employees. The new hire spreadsheet must contain at a minimum, the following information for the new employee:

    1. SEID

    2. Territory & Section

    3. Name

    4. Employee Classification Title

    5. Employee Job Series

    6. Employee Post of Duty (POD)

    7. Employee Signature

    8. Manager Signature

    9. Authorized Executive Signature

      Note:

      An electronic signature is required on the spreadsheet.

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 PCSS 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 PCSS team for destruction.

  5. Requirements for the use of pseudonyms are covered in IRM 10.5.7, Security, Privacy and Assurance, Privacy and Information Protection, Use of Pseudonyms by IRS Employees.

Reissuance of Pocket Commissions

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

  2. 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 PCSS team using the current shipping requirements for reconciliation of ID media records and destruction.

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

    1. the PC has expired.

    2. the PC becomes illegible or damaged.

    3. a name or position change occurs.

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

    5. the PC is lost or stolen.

      Note:

      If lost or stolen, the employee must immediately notify his/her manager, Treasury Inspector General for Tax Administration (TIGTA), and the Situation Awareness Management Center (SAMC). For additional information, see IRM 10.2.8, Incident Reporting.

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 PCSS team using the shipping requirements covered in IRM 10.2.13, Information Protection.

Retention of Canceled Pocket Commissions

  1. A PC can be made into a memento as long as 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 PCSS team.

  4. A canceled PC may not be used for purposes of identification, but may only be used for display purposes as mementos.

  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 canceled PC, a replacement PC will not be authorized.

  6. The employee’s manager will recover the PC to be canceled 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 PCSS 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 canceled PC.

  8. If the employee's manager or the employee's next of kin does not make a timely request and the recovered PC is destroyed, no replacement PC will be authorized.

Accountability, Protection and Disposal of Records & Supplies

  1. The PCSS team will maintain an electronic record of each PC for a period of three years after the expiration date of the PC. The PCSS team will update HR Connect, PDS, Separating Employee Clearance (SEC) and all current databases as applicable.

  2. ICAM will conduct annual audits/reviews of the PCSS team processes, records, and supplies.

  3. All PC supplies will be ordered by ICAM and shipped directly to the PCSS team. The PCSS team manager will maintain an inventory record of all PC supplies (paper stock, laminate, red leather folders). These items must be under the custody and control of the PCSS team manager and must be secured and locked in a security container, even if stored in a secured area. Blank stock may not be maintained by any other organization outside of FMSS.