25.3.4 Suits against IRS Employees184.108.40.206 Background220.127.116.11 Procedures Part 25. Special TopicsChapter 3. Litigation and JudgmentsSection 4. Suits against IRS Employees 25.3.4 Suits against IRS Employees 18.104.22.168 (07-20-2010) Background Generally suits resulting from employees' official actions should be brought against the United States, not against individual employees. However, this general statement is no guarantee that employees will not be sued. For a discussion of types of suits that may be brought against the United States as a result of actions taken by an employee of the Government, see IRM 22.214.171.124, Claims Founded on Tort--Federal Tort Claims Act; IRM 126.96.36.199, Violations of Constitutional Rights--Bivens Actions; IRM 188.8.131.52, Civil Damages for Failure to Release Lien; and IRM 184.108.40.206, Civil Damages for Certain Unauthorized Collection Actions. See also IRM 220.127.116.11, Damages - Civil Cause of Action for Unauthorized Collection Action, for procedures for handling these types of administrative claims for damages. Generally, General Legal Services (GLS) has primary responsibility for suits filed against IRS employees, and will provide advice and assistance to employees sued in their official capacity. 18.104.22.168 (07-20-2010) Procedures Immediately notify your manager and GLS if you are sued. Forward a copy of the summons and complaint to Advisory, which will coordinate the activities of counsel and other necessary functions. If the suit cites IRC §§ 7213 or 7431, also notify Disclosure. Caution: Communications with your manager are not protected under the attorney-client privilege. Communications with GLS are protected as stated in the Chief Counsel Directives Manual (CCDM), General Legal Services, Claims, Suits and Related Matters. See IRM 22.214.171.124.2(6). GLS will assist you in preparing an affidavit and securing representation from the Department of Justice, if you desire. If you are served with a subpoena or other request to testify or produce records in a suit, see IRM 126.96.36.199, Subpoenas and Requests for IRS Personnel to Testify or Produce Records, for further guidance.