The Telework Enhancement Act of 2010 (Public Law 111-292, December 2010) requires each Federal agency to establish a policy under which eligible employees are authorized to telework. It also provides a statutory definition for telework; requires a written Telework Agreement between the employee and manager as a condition for participation in telework; and requires every agency to incorporate telework into their COOP plans.

It is the practice of the IRS to provide employees with the opportunity to participate in telework when practical and consistent with the IRS mission. Telework should be offered broadly and equitably to employees and their managers contingent on meeting eligibility standards. Use of the IRS Telework Program is encouraged for official duties well suited for completion at an alternate worksite.

Telework provides a means of responding to rapidly changing factors affecting today’s Federal government and workforce demographically, socially and technologically. Benefits for telework include:

This IRM has been developed in accordance with the following Acts of Congress, Executive Orders, Executive Branch Regulations, and policy requirements from the Department of the Treasury:

The IRS Telework Program Office in partnership with the BOD Telework (TW) Leads has the responsibility of overall program management and compliance. IRS managers and employees share equal responsibility for ensuring a successful telework arrangement. Parties involved are encouraged to work together to develop telework arrangements that support the mission first with additional consideration for the specific needs of their work unit and the work-life balance of the employee.

Program Goals Telework program goals are as follows:

Program Reports The Telework Enhancement Act of 2010 outlines responsibilities and expectations for policy guidance and reporting of telework. In this regard, it is important that all telework data be captured correctly in all systems to include Telework Agreement/Denial Libraries, SETR, and HR Connect.

Annual Review: The Telework Program Manager will review the processes included in this manual annually. This will include revisions as the Telework regulations are amended periodically and as the IRS policies and procedures are changed.

Emergency Events – Includes national security situations, extended emergencies, or other unique situations when IRS offices are closed or access to any IRS facility is compromised.

Emergency Telework – Unscheduled telework that is required to be performed by employees during an emergency. A formal telework agreement must be in place. BU employees should refer to Article 50, Section 7, of the National Agreement. See IRM 6.800.2.5, Emergency Telework, and Status of IRS Operations Decision Table.

Full-Time Telework (Remote Telework) - Full-time telework from an approved location, without the requirement to report to an IRS POD at least twice a pay period. The employee’s telework site becomes their official POD. Currently, the IRS does not have a Full-Time Telework option other than the Home as POD (HaP) program which is reserved exclusively for those employees whose POD has closed as part of approved space reduction initiative, and where the employee does not have access to another IRS POD within the commuting area.

Local Commuting Area – As defined by 5 CFR §351.203, Reduction in Force/Definitions, means the geographic area that usually constitutes one area for employment purposes. It includes any population center (or two or more neighboring ones) and the surrounding localities in which people live and can reasonably be expected to travel back and forth daily to their usual employment. See IRS Commuting Area Document.

Mobile Work (Field Work) - Work that is characterized by routine and regular travel each pay period to conduct work in a customer site or other worksite and separate from the telework site. Examples of mobile work include site audits, site inspections, investigations, property management, work performed while commuting, traveling between worksites, or on temporary duty (TDY). The employee must be performing work in the same locality pay area as defined in IRS Commuting Area Document. Typically this applies to audit type of functions including the work performed by Revenue Agents, Revenue Officers, Special Agents, and other Tax Audit positions. Mobile work is NOT considered Telework. Mobile workers who also have a signed Telework Agreement should follow guidelines listed in IRM 6.800.2.3.1.5, Telework Requirements as Related to Mobile Work.

Official Duty Station (ODS) – For purposes of this IRM, ODS is synonymous for official worksite or Post of Duty (POD). The ODS for an employee's position of record as indicated on his/her most recent Notification of Personnel Action (Form SF-50). An IRS ODS (worksite) is defined as a building in which the IRS occupies space. The ODS is where the employee regularly performs his/her duties or, if the employee’s work involves regular travel or the employee’s work location varies on a daily basis, where his/her work activities are based, as determined by the employing agency [ 5 CFR §531.605,Determining an employee’s official worksite]. HaP employees maintain their ODS as their permanent telework site.

Personally Identifiable Information (PII) - PII is any information: (1) that can be used to distinguish or trace an individual’s identity, such as name, Social Security Number, date and place of birth, mother’s maiden name, or biometric records; and (2) that is linked or linkable to an individual, such as medical, educational, financial, and employment information.

Satellite Office Site - Telework at a secondary IRS POD that is not the employee’s assigned POD. If approved, the location of the satellite office site must be identified on the Telework Agreement.

Scheduled Telework - Routine telework schedule for Frequent and Recurring teleworkers as specified and approved on the Telework Agreement. For Ad Hoc teleworkers, each instance of telework must be requested separately and approved, resulting in it becoming scheduled telework.

Sensitive But Unclassified (SBU) – SBU is any information that if lost, stolen, misused, or accessed or altered without proper authorization, may adversely affect the national interest or the conduct of federal programs (including IRS operations), or the privacy to which individuals are entitled under the Privacy Act. For more information, refer to the Sensitive But Unclassified (SBU) Data – What is SBU Data? website.

Telework – The Telework Enhancement Act of 2010 defines telework as a work flexibility arrangement under which an employee performs the duties and responsibilities of such employee's position, and other authorized activities, from an approved worksite other than the location from which the employee would otherwise work.

Telework Agreement – A written (hard copy or electronic) agreement, completed and signed by an employee and his/her manager that outlines the terms and conditions of the telework arrangement. IRS has separate Telework Agreements for BU and NBU employees (Form 11386, IRS Telework Agreement for BU or Form 11386-B, IRS Telework Agreement for NBU).

Telework Eligible - A broad range of IRS occupations are eligible for each type of telework and include BU, NBU, management and executive positions. Eligibility determinations and approvals to telework must be made based on solid business reasons supported by either Article 50 eligibility criteria or IRS Telework policy and guidance, AND must be applied equally to all employees with similar work requirements. See IRM 6.800.2.3.1.3.4, Eligibility Criteria.

Telework Location – Location away from the employee’s ODS that has been approved for the performance of officially assigned duties. It may be an employee’s home, a satellite office site, or other approved location. Telework locations do not include other non-IRS government offices, taxpayer or customer sites, or training sites.

Telework-Ready for Emergencies - Those employees who have an approved Telework Agreement, necessary equipment, and work files at their telework location (or transportable to the telework location) to perform required duties. Also applies to designated emergency and continuity essential employees. BU employees should refer to the National Agreement, Article 50, Subsection 7B for the definition of telework-ready .

Telework Types - options available for telework:

Teleworker – Employee with an approved Telework Agreement who works at an approved telework location(s) other than their ODS. A teleworker may also be a mobile (field) worker (but not concurrently), and will record telework hours separately in the SETR time entry system.

Unassigned Workspace – An unassigned workspace is a workstation or office that can be utilized by a Frequent telework employee when he/she reports to the office. The employee would still retain locked filing capability on-site, but not within a specific assigned workspace.

Unscheduled Telework - Unscheduled telework gives telework-ready employees the opportunity to work from a management approved alternate location, on a non-telework day when severe weather conditions or other emergency circumstances lead to an official announcement for the option for unscheduled telework. Employees should notify their manager as soon as possible of the decision to do unscheduled telework. Participation is voluntary. Unscheduled telework may also be used on an individual case-by-case basis with manager pre-approval. Once a request for unscheduled telework is approved, the employee is then scheduled to telework and is expected to start and end work on time.

IRS Telework resources include:

A Telework Agreement must be in effect prior to any teleworking arrangement commencing. Managers and employees should have a discussion regarding the employee participation in the IRS Telework Program, to include learning about the requirements of the program. This is followed by mandatory training and the submission of the Telework Agreement for approval. The manager must then consider the submitted request and respond within 20 business days. Each manager must keep a copy of each employee’s Telework Agreement in the employee’s Drop File (see IRM 1.4.50.3.1.2, Employee Drop File (EDF)) and upload a copy to the Telework Agreement Library/Telework Denial Library (as appropriate) on the IRS Telework Portal.

Employees must meet and sustain IRS telework eligibility requirements and supervisor's approval to participate in the IRS Telework Program.

Participation in the IRS Telework Program is voluntary; however, once an employee enters into a telework arrangement, the rules and policies that govern telework must be followed.

Teleworkers must satisfactorily complete all assigned work, consistent with the approach adopted for all other employees in the work group and according to standards and guidelines in the employee’s performance plan.

The approved telework location must be within 150 mile radius of the employee's assigned POD. Employees must use a GPS mileage calculator or the embedded link in the Telework Agreement form to determine the 150-mile radius (direct line measurement). It is not based on driving distance. Exceptions up to 200 miles may be approved. See IRM 6.800.2.3.1.3.5, Distance Limitations for Telework Locations, on how to request and gain approval for an exception.

Telework employees must physically report at least twice a pay period on a regular and recurring basis to the ODS station for the employee’s position of record, as indicated on the most recent Notification of Personnel Action (SF-50). The employee must report for the amount of time specified by the manager, and that time must be during the employee's regular tour of duty. See IRM 6.800.2.4.6, Pay Issues, Post of Duty, and the Requirement to Report to POD Twice a Pay Period, for exceptions.

Managers have the right to direct telework employees to report to their ODS on scheduled telework days if needed and requested in advance. Employees are expected to report to their ODS on time (at the beginning of their shift). Reasons to report may include, but are not limited to: meetings, briefings, special assignments, emergencies, or duties that must be performed in the office. A request to report to the ODS is not a termination of the telework arrangement. The time taken for travel to and from the ODS is commuting time, not hours of work, unless the employee is required to report to the office unexpectedly during the course of their regular TOD.

An employee's participation in the IRS Telework Program must not adversely affect the workload or performance of other employees in the office.

All NBU teleworkers and BU Frequent and Recurring teleworkers must be prepared to do emergency telework. BU Ad Hoc teleworkers will do telework when already scheduled to telework on the day(s) of the emergency. BU Ad Hoc teleworkers may choose to volunteer to do emergency telework when not scheduled. For more details, see IRM 6.800.2.5, Emergency Telework and National Agreement, Article 50, Section 7, and Status of IRS Operations Decision Table.

In general, employees may not telework outside the boundaries of the United States or its territories.

The Telework Enhancement Act of 2010 requires that agencies make a designation of Telework eligibility for every employee AND convey that designation to the employee.

Approval to telework must be based on legitimate business reasons as supported by the eligibility criteria in this IRM or the National Agreement, Article 50 as applicable, and must be consistently applied to all employees with similar work requirements. Managers should refer to those sources and consider any additional non- bargaining unit NBU criteria that may be specific to the BOD. Any employee who is approved to telework must be designated as eligible for telework in HR Connect.

IRS fully supports telework; however, participation remains an employee benefit, not an entitlement. Employees and managers must ensure that all telework eligibility requirements are met prior to approval, and sustained throughout the employee’s telework experience.

The Telework Program Manager and BOD TW Leads will monitor telework-related data on an ongoing basis and take appropriate action to ensure that all telework requirements are being met. Teleworking employees who fail to meet and sustain telework eligibility standards will be evaluated for suspension/removal from telework.

Critical compliance factors include:

The governing rules, regulations, and policies concerning tours of duty, time and attendance, leave, compensatory time, and overtime remain unchanged for telework arrangements. Existing laws in Title 5 of the U.S. Code and the Fair Labor Standards Act (FLSA) apply to telework arrangements.

Managing an employee who participates in telework is essentially no different than managing an employee in the office. Performance expectations and standards remain unchanged. Performance evaluations are based upon the same criteria for teleworkers and non-teleworkers, and employees participating in telework should have no higher or lower performance expectations than do those who are not participating.

Remote management, including telework, requires managers to be diligent in managing for results and focusing on outcomes, business results and deliverables. Strong performance management skills in a virtual environment are even more important. The employee on telework is held equally accountable for the Rules of Conduct, Performance Standards, Time and Attendance, Ethics and all other regulations applicable to their position.

The processes for managing the performance of all employees should include:

IRS places a high premium on ethical standards and expects employees to conscientiously perform their duties at all times. All standards governing ethical behavior remain in effect regardless of how, where or when the work is performed.

Telework provides employees the flexibility to better manage work, family and personal responsibilities. Telework may not be used as a substitute for child care, day care, elder care or any other type of dependent care. Employees are to treat work hours as if they were at the ODS, giving full time and attention to work duties and responsibilities. School closures resulting in children being at the telework site does not qualify the employee for excused absence (administrative leave). Employees must make alternative arrangements for childcare or take unscheduled leave (e.g., annual, LWOP, previously earned compensatory time, or previously earned credit hours).

Employees should not be actively engaged in caregiving activities while teleworking. Dependent care may be provided by another family member in the home while the teleworking employee continues to work, or employees may take advantage of leave options as needed to further support dependent care. In the event the level of care needed for a dependent prevents or disrupts work accomplishment, teleworkers should notify their manager as soon as possible and request appropriate leave, while performing dependent care responsibilities. Failure to comply with this policy, or diminished performance, could result in termination of the Telework Agreement.

Temporary telework arrangements (usually not to exceed 120 days) may be requested to support family care in a geographic location away from the ODS or approved telework location. Managers must document the temporary arrangement on the Telework Agreement, including an agreed upon start date and date of returning to the original telework schedule and/or worksite. See IRM 6.800.2.3.1.3.2, Temporary Telework Agreements Due to Hardship.

The Workers’ Compensation Program - is based on the Federal Employees’ Compensation Act (FECA), which is administered by the Department of Labor’s Office of Workers’ Compensation Programs (OWCP). The goal of the program is to ensure that all employees who sustain temporary or permanent disabilities from a work-related injury or disease receive appropriate workers' compensation benefits and opportunities to return to full or limited duty employment. Workers’ Compensation is a combination of medical and/or monetary benefits that an employee receives when an employee sustains a work-related injury or disease (specifically defined as either a traumatic injury or an occupational disease or a recurrence of either of these).

Federal Tort Claims Act and Military Personnel and Civilian Employee’s Claims Act - Employees who are within the scope of their employment at the time of any incident that causes injury, damage or death to a third party are generally provided liability protection through the Federal Tort Claims Act (FTCA), 28 U.S.C. §§ 1346(b), 2671-2680. An employee, who through no fault of his/her own, incurs loss or damage to personal property that occurred during the performance of their official duty, may seek recovery under the Military Personnel and Civilian Employee Compensation Act (MPCECA), 31 U.S.C. § 3721 and implementing regulations found at Treasury Directive Policy 32-13. For additional information and requirements for claims, see Tort Claims and Military Personnel and Civilian Employees Claims Act.

For an employee who teleworks from an alternate worksite, the employee’s POD is the location of the regular worksite for the employee’s position (i.e., the place where the employee would normally work absent a telework agreement). Any locality pay rate, wage rate, or special rate entitlement is based on the POD. Telework employees must report at least twice a pay period on a regular and recurring basis to the IRS POD for the employee’s position of record (as identified on Form Standard Form 50, Notification of Personnel Action).

In accordance with the applicable regulation (5 CFR 531.605 (d) (2)), the regulation specifically permits management to make exceptions to the twice a pay period reporting requirement in appropriate situations of a temporary nature, including, but not limited to:

Work performed during TDY or occasional work at a satellite office site not identified on the Telework Agreement is not considered telework. This includes travel to satellite offices for business purposes, such as meetings and special projects.

The travel provisions that apply to employees working at the POD also apply to employees who telework. Commuting time from home to work and vice versa at the beginning and end of the day is not hours of work. When an employee reports to the office at the beginning of his/her TOD and wishes to return to the telework site before the end of his/her TOD, the employee may, with prior management approval, return home during his/her lunch (or meal) period such that the employee is not traveling home during work hours (including paid breaks). If the travel time exceeds the allotted lunch (or meal) period, the employee’s TOD may not be adjusted on a day-to-day basis solely to accommodate traveling to the telework site. If the employee desires to return to the telework site during working hours, the employee will, with prior managerial approval, need to account for that time by taking leave (e.g., annual leave, LWOP, previously earned compensatory time, or previously earned credit hours). The same holds true for employees who begin the day at the telework site and wish to go into the office later. The commuting time is not compensable and must occur on the employee's own time (e.g., lunch (or meal) period, annual leave, previously earned credit hours or compensatory time, LWOP).

Management reserves the right to require employees to report to the POD (or alternate worksite) on scheduled telework days based on operational requirement (e.g., office assignments, meetings, training classes, filing season assistance, or details to other duties). These should be planned to give the employee advance notice to prepare to travel during his/her regular commute time.

When an employee is scheduled for a full day TOD at the telework site and is directed by the manager to report to the POD (or alternate worksite) too late to travel during his/her regular commute time, administrative time will be granted for the travel (i.e., the travel is credited as hours of work).

See IRM 6.550.1, Pay Administration, for more information.

Telework employees who participate in the Public Transportation Subsidy Program (PTSP) must adjust their transit subsidies based on the frequency of their telework schedule. The following options may be used to adjust/cancel the subsidy amount:

PTSP policies may be found in IRM 1.32.15, Public Transportation Subsidy Program (PTSP), and on the ERC website.

When severe weather is anticipated, the Senior Commissioner’s Representative (SCR) may issue a pre-event notice to all employees in the affected geographical area to advise them of the impending emergency. The notice will also include the requirement for telework-ready employees to take the necessary equipment and work to their telework location to enable telework for the duration of the emergency. Managers may also require telework-ready employees to prepare to telework in the absence of, or in addition to, the SCR notice.

Telework-ready employees are responsible for maintaining an awareness of local weather events or other predicted emergencies (e.g., mass transit shut downs). When severe weather or other emergency is anticipated, employees who are working in the office are required to prepare (with or without official notice) by taking the necessary equipment and ample work files to their telework location to sustain work throughout the emergency event. For BU employees, refer to the National Agreement and FAQs (Labor and Employee Relations) for additional information and guidance. If a telework-ready employee fails to prepare to telework due to circumstances beyond the employee’s control (e.g., the emergency was not anticipated, the employee was out of town and unable to retrieve work files and/or equipment), the employee is required to contact his/her manager as soon as possible to determine if there is any level of work that may be accomplished at the telework location. Managers must thoughtfully consider all work assignments that can be performed before approving excused absence for any telework-ready employee for all or part of a workday when the office is closed. If excused absence is approved, time will be charged to OFP 990-59566 - Administrative Leave - Miscellaneous.

When an emergency necessitates a change in operational status (e.g., an office closure, delayed opening, open with unscheduled telework, early dismissal, etc.), all telework-ready employees are required to perform emergency telework in accordance with their Telework Agreement and the National Agreement. Employees will be officially notified of the change in the operating status of the office via any of the following methods:

All IRS employees with approved Telework Agreements and portable equipment and work files are considered telework-ready (except for BU Ad Hoc teleworkers) and are required to telework in emergency situations, in accordance with their current Telework Agreement and the National Agreement. In the event of an emergency office closure, employees who are telework-ready are expected to start teleworking at the beginning of their normal TOD, unless the same conditions that caused the office closure also affect the employee’s telework site (e.g., power failure). See IRM 6.800.2.5.2.1, Emergency Situation Affects Telework Site, for more information.

Alternatively, if the telework-ready employee chooses not to telework during the emergency, he/she may request to use unscheduled leave (e.g., annual, LWOP, previously earned compensatory time, or previously earned credit hours, etc.). Managers will make every effort to approve unscheduled leave during emergency office closures when requested by telework-ready employees to tend to personal matters (e.g., tend to family or other responsibilities). Telework-ready employees on preapproved leave will remain on leave for the day unless they choose to cancel the leave and request to telework instead.

The Status of IRS Operations Decision Table provides comprehensive telework, leave and excused absence guidance for the various emergency operating status scenarios for BU and NBU employees. The Table should be relied on to ensure Servicewide consistency in the handling of these situations.

Scheduled Telework When Office is Closed – All telework-ready employees who are already scheduled to telework on the day of the emergency must begin telework on time and continue to telework through their normal TOD, or request unscheduled leave (e.g., annual, LWOP, previously earned compensatory time, or previously earned credit hours, etc.). Employees who are on preapproved leave on a scheduled telework day remain on leave unless they request to cancel the leave and telework instead.

Unscheduled Telework When Office is Closed –

Telework When the Office is Open with the Option of Unscheduled Telework or Unscheduled Leave – When the office is "open with an option for unscheduled telework or unscheduled leave" , telework-ready employees not already scheduled to telework have the option to request to perform telework for the workday or request unscheduled leave (e.g., annual, LWOP, previously earned compensatory time, or previously earned credit hours) for the day. Before granting unscheduled telework, managers should ensure that the employee has sufficient work for the entire workday. If the employee is approved for unscheduled telework, the employee will begin his/her workday on time and continue to telework through their normal TOD. Employees on preapproved leave will remain on leave for the day unless they choose to cancel the leave and request to telework instead.

Telework When the Office is Open with Delayed Arrival with Option for Unscheduled Telework or Unscheduled Leave – When the office is "open with delayed arrival with the option for unscheduled telework or unscheduled leave" , employees already scheduled to telework begin work on time. Telework-ready employees not already scheduled to telework have the option to request to perform telework for the workday or request unscheduled leave (e.g., annual, LWOP, previously earned compensatory time, or previously earned credit hours) for the day. Before granting unscheduled telework, managers should ensure that the employee has sufficient work for the entire workday. If the employee is approved for unscheduled telework, the employee will begin his/her workday on time and continue to telework through their normal TOD. Employees on preapproved leave will remain on leave for the day unless they choose to cancel the leave and request to telework instead.

Telework When the Office is Open with Early Departure –

990-59511 - Administrative Leave - Weather-related building closure.

990-59512 - Administrative Leave - Other building closure (not due to weather).

990-59566 - Administrative Leave – Miscellaneous:

The National Strategy for Pandemic Influenza Implementation Plan references the benefits of using telework to slow the spread of disease by keeping face-to-face contact to a minimum (often referred to as social distancing) while maintaining operations as close to normal as possible. Telework can also help retain functionality as infrastructure issues and other challenges make the main work site difficult to access.

Pandemic Recommendations for Supervisors:

Pandemic Recommendations for Employees:

The IRS maintains a Pandemic Plan as required by the Department of Homeland Security. As a supplement to that plan, IRS has developed The Infectious Disease Protocol available on the ERC. The protocol document conveys IRS’s commitment to protect the health of its workforce and provide its employees with the essential information to enable them to do their part in preventing disease at the workplace.

The Continuity Program Pandemic Plan requirements are found in IRM 10.6.1, Continuity Operations Program, Continuity Planning Requirements.

As part of the Telework Agreement, IRS-owned property, including computers, docking stations, software, and other telecommunications equipment may be used by employees in their telework location, following guidelines for limited personal use. See IRM 10.8.27, Information Technology (IT) Security, Internal Revenue Service Policy on Limited Personal Use of Government Information Technology Resources. The IRS will retain ownership and control of hardware, software, and data in these situations. Software other than that provided by IRS shall not be installed on IRS-owned equipment.

For the purposes of telework, employees are only entitled to one set of equipment as outlined in this IRM or the National Agreement, Article 50. Duplication of equipment at the office and at the telework location is not permitted (e.g., having a printer in both locations).

The IRS is responsible for maintenance, repair, and replacement of official equipment. The employee must notify the manager immediately following a malfunction of IRS-owned equipment and submit a ticket through OS GetServices. The employee may be required to bring equipment (e.g., desktop or laptop computer) into the office for repairs. If repairs are extensive, and replacement equipment is not available, the employee may be required to report to the ODS until usable equipment is available.

If IRS-owned or controlled equipment and/or software is damaged by non-employees (e.g., relatives or dependents of the employee), the employee will be held liable for all repair or replacements to the same extent he/she is presently held accountable when equipment is damaged due to negligence.

Only Frequent teleworkers are permitted to take their desktop computers home for telework. Desktop computers may be used for telework under the following conditions:

Transfer of furniture, supplies, and non-IT equipment between the office and the telework location is the responsibility of the telework employee, the manager, and local FMSS staff, as appropriate.

Only individually issued IT equipment (e.g., laptop, monitor, docking station) is authorized to be moved/relocated by the employee/manager. Corporate or shared IT equipment (e.g., network printers, scanners, copiers) is not authorized to be moved or relocated to the telework location.

Teleworking employees who wish to have IT equipment sent to their telework site must be willing to provide a home address for shipping purposes. Employees will use Form 9814, Request for Mail/Shipping Services, for this purpose.

IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance and IRM 10.8.26, Information Technology (IT) Security, Government Furnished and Personally Owned Mobile Device Security Policy, provide security guidance for the protection of IRS assets and data. In addition to complying with the requirements defined in these IRMs, telework employees must also comply with the guidance provided within this IRM.

Telework employees must comply with IRS security procedures and ensure adequate security measures are in place to protect the equipment and information housed or stored on assigned computers. Failure to comply with security procedures and regulations may be grounds for termination of telework.

Only hardware/software configurations approved by the IRS and authorized by an approving official for the alternate worksite shall be installed on IRS-owned or controlled computers.

At all times, mobile computing device users must follow IRM 10.8.26.3.8, PE - Physical and Environmental Protection:

Employees are prohibited from using personally-owned computers, printers or software including portable electronic devices, to access, process or store IRS information (e.g., information pertaining to taxpayers, financial data, personnel issues, law enforcement, SBU, PII, proprietary information, etc.), unless approved through the BYOD program. Secure information includes:

See Exhibit 6.800.2-1, Suitable Workspace Recommendations.

Report any security incident. Employees should immediately (within 1 hour) report all security incidents to their manager and to the IRS Computer Security Incident Response Center (CSIRC) to reduce the impact/severity of the incident.

Employees must comply with all required security measures and disclosure provisions, including password protection and data encryption, so that at no time IRS security, disclosure, or Privacy Act requirements are compromised.

Limit exposed files only to those being worked. All other files are to be kept secured. The IRS Clean Desk Policy found in IRM 10.2.14, Methods of Providing Protection, must be followed.

Sensitive information accessible in the telework location at the end of the workday must not be left unattended. Files and other information subject to Privacy Act regulations must be secured in a way that renders these records and data inaccessible to anyone other than the employee. At a minimum, this requires that all records and data be kept secured when not in the possession of the employee. See IRM 10.2.14.2 , Implementation of Clean Desk Policy.

Access to confidential and sensitive materials must adhere to the following statutes and regulations on the Production and Disclosure of Tax Return Information or other Sensitive Materials. 5 USC 552 (Freedom of Information Act or FOIA); IRS FOIA regulations at Title 26 CFR 601.702; Treasury FOIA regulations at Title 31, subpart A, section 1.1 - 1.7. The Privacy Act, 5 USC 552a and Treasury Privacy Act regulations at 31 CFR Subpart C sections 1.20-1.36. The following IRMs provide guidance on access and protection of tax and other sensitive information: IRM 11.3.1, Introduction to Disclosure; IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance; and IRM 10.2.1, Physical Security, The Physical Security Program.

When SBU documents must be destroyed at a telework location, and consistent with that document’s records management policy, the employee must secure it in a large enough envelope marked confidential, and, if possible, carry it to the office for shredding. See IRM 11.3.1.16.1, Transporting Documents. Specific requirements are in IRM 10.2.13.4.4, Transmission and IRM 10.2.13.4.5, Disposition and Destruction. Protect SBU documents for shredding the same as other SBU documents (IRM 10.2.13.4.5). Sensitive information must be properly disposed of according to IRM 1.15.3, Records and Information Management, Disposing of Records.

All employees must report any breach of PII in the telework location immediately (within one hour) to their manager and the appropriate office. Incidents involving the loss or theft of hardcopy records or documents containing sensitive information, (e.g., packages lost during shipment, etc.), are reported to PGLD via the PII Incident Reporting Form. See IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets and Hardcopy Records/Documents, for the reporting requirements for an inadvertent unauthorized disclosure of sensitive information, or the loss or theft of an IRS IT asset, BYOD asset, hardcopy record or document containing sensitive information. Use the IF/THEN Chart to guide you in determining where and how losses, thefts, or inadvertent unauthorized disclosures of personally identifiable information and losses or thefts of IT assets must be reported. Refer to the Report Losses, Thefts and Disclosures page in the Disclosure and Privacy Knowledge Base for additional information concerning incident reporting. Also see the Privacy, Governmental Liaison and Disclosure website.