)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
- 10.2.6 Pocket Commissions
- 10.2.6.1 Program Scope and Objectives
- 10.2.6.1.1 Background
- 10.2.6.1.2 Authority
- 10.2.6.1.3 Roles and Responsibilities
- 10.2.6.1.4 Program Management and Review
- 10.2.6.1.5 Program Controls
- 10.2.6.1.6 Terms
- 10.2.6.1.7 Acronyms
- 10.2.6.1.8 Related Resources
- 10.2.6.2 Authorizing Officials
- 10.2.6.3 Issuing Office
- 10.2.6.4 Description of the Pocket Commission
- 10.2.6.5 Authorized Use of Pocket Commission
- 10.2.6.6 Authorization, Criteria and Eligibility to hold a Pocket Commission
- 10.2.6.7 Training Requirements for Receipt of a Pocket Commission
- 10.2.6.8 Issuance Procedures of Pocket Commissions
- 10.2.6.9 Use of Pseudonyms on Pocket Commissions
- 10.2.6.10 Reissuance/Replacement of Pocket Commissions
- 10.2.6.11 Receipt and Acknowledgement Requirements of Pocket Commissions
- 10.2.6.12 Safeguarding of Pocket Commissions
- 10.2.6.13 Recovery of Pocket Commissions
- 10.2.6.14 Retention of Canceled Pocket Commissions
Part 10. Security, Privacy, Assurance and Artificial Intelligence
Chapter 2. Physical Security Program
Section 6. Pocket Commissions
10.2.6 Pocket Commissions
Manual Transmittal
September 04, 2026
Purpose
(1) This transmits revised IRM 10.2.6, Pocket Commissions.
Material Changes
(1) Updates to IRM 10.2.6.1.2, Authority, to change order, remove subsection 5, and update the following paragraphs:
(1) To add hyperlink to the cited material.
(2) To update citation to reflect new title and IRM reference.
(3) To add a hyperlink to the cited material.
(4) To add a hyperlink to citation and update link target name based on link target material revisions.
(2) Updated IRM 10.2.6.1.3 (4) to add Annual Validation.
(3) IRM 10.2.6.1.3 updated title to reflect IRM internal controls format and updated position titles as applicable.
(4) IRM 10.2.6.1.3 (4) updated to clarify and reorganize responsibilities of the manager of the Pocket Commissions (PC) group.
(5) IRM 10.2.6.1.3 (7) clarified overall responsibilities and removed specific instruction and guidance from PC holder responsibilities. Content that was removed was either redundant or included in relevant instruction section of the IRM.
(6) Removed specific guidance from IRM 10.2.6.1.5 (2) and placed in the appropriate subsection.
(7) Moved descriptions and definitions of specific forms that comprise a PC to IRM 10.2.6.1.6 (4) through (13) from IRM 10.2.6.1.8.
(8) Updated IRM 10.2.6.1.7 to include additional acronyms used within the IRM and update existing ones.
(9) Moved content from IRM 10.2.6.1.8 to IRM 10.2.6.1.6 to better align with content topic and added IRM 10.2.6.1.8 (1) for Form 12990.
(10) IRM 10.2.6.3 revised (1) to simplify and clarify guidance for signature authority, removed list under (1) and removed (2) as content is summarized in revised (1).
(11) IRM 10.2.6.4 (2) was clarified and restructured to allow an employee to more easily identify the described components that comprise a PC.
(12) Edited IRM 10.2.6.7 (1) to remove background information and clarify what the training requirements are.
(13) IRM 10.2.6.8 removed (2) as redundant since required information fields are included on Form 13716-B, Request for Pocket Commission.
(14) Revised IRM 10.2.6.8 (2) to include title of ITM course and clarify consequences of missed timeline between training and signing Form 13716-B.
(15) IRM 10.2.6.10 removed (4) as redundant information and reorganized content in remaining paragraphs to provide clearer instruction.
(16) IRM 10.2.6.11 removed (4) as information was consolidated in other paragraphs.
(17) IRM 10.2.6.11 (3) updated to include information from (4) and simplify instruction language.
(18) Updated IRM 10.2.6.12 (1) to specify calendar days when number of days is referenced, and to include a note for manager actions when a PC is returned to the PC office.
(19) IRM 10.2.6.13 (1) updated to clarify language and add a note for process when a PC requires updates due to an employee name change or to update a photograph.
(20) IRM 10.2.6.14 (1) updated to include moving to an ineligible position within the IRS.
(21) Removed IRM 10.2.6.15, Accountability, Protection, and Disposal of Records & Supplies to remove outdated information and relocate current information to related subsections.
(22) This IRM was updated throughout to reflect current organizational titles, terminology, references, and citations, and make editorial updates for plain language and grammar.
Effect on Other Documents
This IRM supersedes 10.2.6 dated November 27, 2023.Audience
All IRS OrganizationsEffective Date
(09-04-2026)John Pekarik
Acting Chief
Facilities Management and Security Services
Purpose: This IRM provides policies, authorities, directives, and responsibilities for Civil Enforcement and Non-Enforcement Pocket Commissions (PC). This IRM section applies to the control, issuance, and destruction of a PC.
Audience: All IRS Organizations.
Policy Owner: Chief, FMSS.
Program Owner: Director, Physical Security.
Primary Stakeholders: Employees who hold a PC and their managers.
Program Goals: To provide credentials for use by designated IRS employees when conducting business outside of an IRS facility who are interacting with taxpayers on tax-related matters; to provide credentials for IRS employees who respond to emergencies and need to present proof of their authority to Law Enforcement Officials or who conduct official United States Government business with Federal, State, Local, Tribal, or foreign officials.
A PC is an authorized form of identification (ID) media. A PC provides evidence of the holder's specific authority and responsibility when conducting official US Department of the Treasury, IRS business with the public outside of IRS facilities and with Federal, State, Local, Tribal, or foreign officials as authorized by law, statute or Treasury/bureau regulations or policy.
The IRS has established criteria to authorize eligible IRS employees to hold a Civil Enforcement PC or Non-Enforcement PC:
Civil Enforcement PCs are authorized for use by IRS employees who interact with taxpayers outside of IRS facilities on tax-related matters.
Non-Enforcement PCs are authorized for use by IRS employees who respond to emergencies and need to present proof of their authority to Law Enforcement Officials or who conduct official US Government business with Federal, State, Local, Tribal, or foreign officials.
18 USC 701: Official badges, identification cards, other insignia
IRM 1.2.2.2.39 Delegation Order 1-51 (formerly DO-164, Rev. 6), Authority to Prescribe Identification Media
Public Law 105-206, Internal Revenue Service Restructuring and Reform Act of 1998, Section 3706
The Chief, FMSS, provides oversight of the ID Media Program, which includes the PC, and guidance and resources to effectively produce PCs.
The Director, Physical Security, is responsible for oversight of ID media within the IRS, which includes PCs.
The Associate Director (AD), Access and Identification Management (AIM), is responsible for overseeing the planning, developing, implementing, evaluating, and controlling of the ID Media Program, which includes PCs.
The Section Chief, PC, is responsible for:
Planning, developing, implementing, evaluating, and controlling the PC Program to confirm compliance with the PC policies and procedures.
Initiating, or assigning a designee to initiate, the annual PC Validation to verify that the system of record contains complete and accurate information for all active PCs. The results of the annual reconciliation will be reported to the Chief of FMSS, Director of Physical Security, and the AD of AIM.
The Business Operating Division (BOD) will assign a representative(s), who is responsible for:
Relaying communication from the PC Office to the BOD.
Responding to information requests from the PC Office.
Communicating changes for their BOD Executive approving officials and BOD Representatives.
Submitting Form 14445, Pocket Commissions Authorized Job Series Change Request, to the PC Office.
Managers of PC holders are responsible for:
Determining employee eligibility based on Document 13438, Pocket Commission Authorizations List, and the PC holder’s specific assigned job duties.
Verifying required training completion prior to requesting a new or replacement PC.
Confirming each PC holder under their supervision complies with the policies outlined in this IRM section and all guidance issued by the PC Office.
Confirming personnel under their supervision possess only one active PC.
Recovering the PC from their employees and returning the PC to the PC Office. See IRM 10.2.6.13, Recovery of Pocket Commission.
Returning PCs to the PC office to request they be held for employees on extended leave, detail, or temporary promotion for more than 180 calendar days.
Documenting employee counseling about required safeguards for a PC when a PC is lost or stolen.
Authorized employees (PC holders) are responsible for:
Completing all required training.
Ensuring the completion and return of the designated form required to obtain, renew, retain, or retire a PC.
Reviewing the PC upon receipt for accuracy (Title, Name, PC Number, Date Issued and Expiration Date).
Acknowledging receipt of the PC.
Properly safeguarding the PC.
Reporting the lost or stolen PC immediately to their manager and SAMC.
Returning the PC to the PC Office when they no longer meet the eligibility criteria.
Initiating Form 13716-B, prior to their current PC expiring.
Initiating Form 13716-B, to replace a PC when information has changed, such as name or position title.
Program Reports: PC Analysts will run reports from the database to monitor the status of PCs.
Program Effectiveness: The PC Office has accountability to manage the current inventory and continuously monitor the program in accordance with established guidelines. Other primary activities include forecasting future inventory, assessing processing timeliness, reconciling current inventory, and monitoring reports for separating employees to confirm PCs are returned. PCs must be returned as soon as possible but no more than 10 business days after separation.
The PC Section Chief or designee initiates annual PC validation with all active PC holders for validation and certification. The results of the annual validation are shared with the Chief of FMSS, Director of Physical Security, and the AD of AIM.
All requests regarding PCs will be submitted through IRS Service Central cases.
BOD Representative: A designated BOD Point of Contact (POC) for PC related matters.
Civil Enforcement PC: A PC authorized for use by IRS employees who interact with taxpayers outside of IRS facilities on tax-related matters.
Non-Enforcement PC: A PC authorized for use by IRS employees who respond to emergencies and need to present proof of their authority to Law Enforcement Officials, or who conduct official US Government business with Federal, State, Local, Tribal, or foreign officials.
Form 4689-A, Pocket Commission, Civil Enforcement, Lower Insert.
Form 4689-B, Pocket Commission, Lower Insert for Chief Counsel.
Form 4689-C, Pocket Commission, Lower Insert for Criminal Investigation.
Form 4689-H, Pocket Commission, Non-enforcement, Lower Insert for Non-enforcement.
Form 4689-U, Pocket Commission Inserts, Non-enforcement Administrative.
Form 4689-V, Pocket Commission Inserts, for Appeals.
Document 13490, Black Leather bi-fold Covers for Pocket Commission - credential holder, with clear windows on the top and bottom and felt protector on the inside, a metal disc with raised IRS seal, and the words “The Department of the Treasury 1789” inset into the leather on the outside front.
Document 7667, Red Leather Pocket Commission Folder - Red leather PC folder, with a gold embossed IRS seal, the words "United States Treasury Department, Internal Revenue Service" and a straight-line border.
Document 12383, Pocket Commission Photo ID Card - Teslin paper used to make the PC that provides evidence of authority.
Document 12383-A, Pocket Commission Badge Holder - Laminating film that holds Document 12383 inside of the red leather PC folder.
Acronym Definition AD Associate Director AIM Access and Identification Management BOD Business Operating Division FMSS Facilities Management and Security Services ID Identification ITM Integrated Talent Management PC Pocket Commission(s) POC Point of Contact SAMC Situational Awareness Management Center USC United States Code
Document 12990, Records Control Schedules.
Document 13438, Pocket Commission Authorizations List - The list includes the BOD Executives that are approved to sign Form 13716-B, Request for Pocket Commission, the job series, and position titles for eligible employees that may hold a PC.
Form 13716-B, Request for Pocket Commission - Form used to request issuance, reissuance, or renewal of PC.
Form 14398, Request for Pocket Commission Memento - Form used by the employee and manager to request a PC memento.
Form 14445, Pocket Commissions Authorized Job Series Change Request - Form used by a BOD to add, remove, or modify position title or job series authorized to hold a PC.
Form 14579, Pocket Commission Retention or Release - Form used by the employee and manager to request PC retention by the PC Office or request return of the PC being held by the PC Office back to the PC holder.
IRM 10.2.5, Identification Media.
IRM 10.2.8, Incident Reporting.
IRM 10.5.1, Privacy Policy.
IRM 10.5.7, Use of Pseudonyms by IRS Employees.
Designated signature authority for the PC resides with the BOD Executive and can be found on Document 13438, Pocket Commissions Authorizations list.
The PC Office is responsible for following prescribed procedures regarding PC issuance, destruction, record maintenance, and safeguarding the supply inventory.
Each PC is assigned a unique control number that is printed on the PC.
The PC comes with a:
Black Leather Cover:
i. With clear windows to allow the PC to be seen
ii. A felt protector
iii. A metal disc insert on the front with an IRS seal and the words The Department of the Treasury, 1789Red Leather folder:
i. With a gold embossed IRS Seal
ii. The words United States Treasury Department, Internal Revenue Service
iii. A gold straight-line borderUpper insert that contains the holder’s:
i. Printed legal name or approved Pseudonym (as shown in USAccess)
ii. Official position title (as defined on Document 13438, Pocket Commission Authorizations List)Lower insert that contains the holder’s:
i. Duties/description of authority
ii. Issue date
iii. Expiration date
iv. Holder’s photograph (photo is used from USAccess)
v. Authorizing official’s signature
The PC is used for conducting official duties outside of an IRS facility. The identification cannot be used to exert influence, obtain privileges, favors, or rewards.
Making a photocopy of any part of a PC is a violation of federal law, 18 USC 701: Official badges, identification cards, other insignia.
Permanent employees with a position title on Document 13438, Pocket Commission Authorizations List, are authorized to request a PC. Credentials may be issued to a temporary employee when determined necessary by the Chief, FMSS.
A PC may be issued with management approval to employees who meet the established criteria of:
Performing the type of work that requires face-to-face contact with the public outside of the IRS facilities on tax related matters.
Representing the IRS with law enforcement and emergency response officials.
Conducting official US Government business with Federal, State, Local, Tribal, or foreign officials as authorized by law, statute or Treasury/bureau regulations or policy.
A PC will not be issued to employees:
Solely to identify themselves for transaction of routine business inside IRS facilities.
On temporary details of less than 180 calendar days unless deemed necessary by the Chief, FMSS.
It is the responsibility of the BOD Representative to request the addition, removal, or modification of a PC job series and/or position title to Document 13438 by:
Completing Form 14445, Pocket Commissions Authorized Job Series Change Request.
Obtaining the signature of the designated BOD Executive.
Forwarding Form 14445 to the PC Office to obtain concurrence from the Chief, FMSS.
The PC Office will provide the BOD Representatives with Document 13438 annually to validate accuracy of the position title and job series.
Integrated Talent Management (ITM) Course 64619, Pocket Commissions Credential Responsibilities Training, must be completed prior to a PC being issued.
The manager will certify the required training was completed by the employee on Form 13716-B, Request for Pocket Commission.
Form 13716-B, Request for Pocket Commission, is required for each PC requested.
Completed Form 13716-B, Request for Pocket Commission, is submitted via an IRS Service Central case. The completion date for ITM Course 64619, Pocket Commission Credential Responsibilities Training, must be within 90 calendar days of the employee’s signature on Form 13716-B. If the training date is more than 90 calendar days prior to the employee signature date, the PC office may still process the request, but it will not be finalized until the employee has re-taken the course. This will delay the issuance of the Pocket Commission.
The PC Office receives the IRS Service Central case after approval by the requestor’s manager. The PC Office will review the request for completeness.
If the request is missing information, the requestor may be contacted to provide the required information.
If the required information is not received within 30 business days, the request will be closed without action.
Once the request is completed and has the required information, the PC Office will produce the PC and mail the PC to the PC holder in accordance with IRM 10.5.1, Privacy Policy.
In accordance with the IRS Restructuring and Reform Act of 1998, Section 3706, IRS employees are authorized to use a pseudonym if the employee provides adequate justification 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.
The PC and SmartID card must contain the same name, legal or pseudonym.
If an employee is already in possession of a PC, the employee will surrender the current PC prior to the issuance of a PC using a pseudonym by returning it to the PC Office using the shipping requirements outlined in IRM 10.5.1, Privacy Policy.
A PC issued in a registered pseudonym may not be used as a retirement memento, for an honorary presentation or for a 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 Office for destruction.
A PC is valid for up to 10 years.
Prior to the expiration of the PC, the PC holder will retake ITM Course 64619, Pocket Commissions Credential Responsibilities Training, complete Form 13716-B, Request for Pocket Commission, and submit the completed form via IRS Service Central for processing by the PC Office.
If an employee transfers to a new geographic location with the same position title and job series, the employee will retain the PC. No replacement is needed.
A PC holder or PC holder’s manager will request a replacement when:
The PC has expired
The PC becomes illegible or damaged
A name or position change occurs*
The photograph fails to resemble the holder*
The PC is lost or stolen**
No employee may have more than one PC in their possession unless the second PC has a "Retired" stamp.
The employee must surrender the current PC when notified the replacement PC is ready to ship using the shipping requirements outlined in IRM 10.5.1, Privacy Policy, prior to the issuance of a new PC.
Upon receipt of a PC, the PC holder or an authorized individual (e.g., manager, management and program assistant, etc.) will review the PC to verify all information is correct (name, position title, PC number, date issued, and expiration date). The individual reviewing the PC must notify the PC office of receipt as soon as possible, but no more than 10 days from receipt.
Failure to timely acknowledge receipt of a PC may result in the PC being revoked and a SAMC report being filed for lost property.
Every PC holder must properly safeguard the PC issued by:
Properly storing the PC on their person, in a locked container, or leaving it with their manager for proper safeguarding when not required for a period up to 180 calendar days.
Returning the PC to the PC Office for proper safeguarding if the PC will not be required for an extended time over 180 calendar days.
Not leaving their PC unattended in a briefcase, motor vehicle, or unlocked desk drawer.
Reporting a lost or stolen PC to their manager and SAMC. If the PC holder cannot timely report the incident to SAMC, they must request their manager complete the SAMC report.
The PC holder is the only person authorized to use the PC for identification.
Employees who report their PC lost or stolen must follow procedures to request a replacement PC. See IRM 10.2.6.10, Reissuance/Replacement of Pocket Commissions.
If the lost or stolen PC is found it must immediately be returned to the PC Office using the shipping requirements covered in IRM 10.5.1, Privacy Policy.
A PC is the property of the US Department of the Treasury, IRS. The manager must verify that the PC is recovered immediately, if the employee is:
Transferred
Suspended
On extended leave over 180 calendar days
Separated from the IRS
Deceased while an employee of the IRS
Experiences a name or position change
Once recovered, the PC must be forwarded within 10 business days. It must be returned to the PC Office using the shipping requirements covered in IRM 10.5.1, Privacy Policy.
An unrecovered PC from an IRS employee or a separated employee must be reported to SAMC. See IRM 10.2.8, Incident Reporting.
Requests for a PC memento may be made if an employee:
Is retiring from the IRS
Died while employed by the IRS
Moves to a position title ineligible for a PC within the IRS.
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, other than retirement or death, a PC memento will not be granted.
A PC issued under an employee pseudonym is not eligible for PC memento.
Employees may request that a PC be made a memento by completing Form 14398, Request for Pocket Commission Memento, and submitting it to the PC Office via IRS Service Central.
A retired PC may be used for display purposes as a memento but may not be used for identification.
Issuance of a new or replacement PC to retirees or persons previously separated from the IRS is not authorized. If a retiree no longer has possession of their memento PC (i.e., lost, stolen, or misplaced), a replacement PC will not be authorized.
A PC returned to the PC Office is destroyed. Failure by a PC holder or manager to submit an IRS Service Central case and request a memento within 30 calendar days will result in the PC being destroyed and no replacement PC will be authorized.