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Part 6. Human Resources Management

Chapter 735. Ethics and Conduct Matters

Section 1. Ethics and Conduct Matters: Guidance

6.735.1 Ethics and Conduct Matters: Guidance

Manual Transmittal

September 02, 2026

Purpose

(1) This transmits revised IRM 6.735.1, Ethics Matters, Ethics Program Requirements.

Material Changes

(1) Throughout the IRM, all language relating to bargaining units, unions, or union agreements to align with Executive Order 14251, Exclusions from Federal Labor-Management Relations Program, and EO 14343, Further Exclusions from the Federal Labor-Management Relations Program, were removed.

(2) Throughout the IRM, organization names and hyperlinks have been updated.

(3) IRM 6.735.1.1, Program Scope and Objectives, updated as required by IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process.

Effect on Other Documents

This IRM supersedes IRM 6.735.1, Ethics Matters, Ethics Program Requirements, dated July 8, 2024. It incorporates Interim Guidance Memorandum HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, dated March 5, 2026.

Audience

Unless otherwise indicated, the policies, authorities and instructions contained in this IRM apply to all IRS business units, excluding contractors and Chief Counsel.

Effective Date

(09-02-2026)

Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service

6.735.1.1 (09-02-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides policies and guidance for the ethics program and the Internal Revenue Service Ethics Handbook (IRS Ethics Handbook), Document 12011. It may be supplemented by Human Capital Office (HCO) interim guidance.
  2. Audience: Unless otherwise indicated, the policies, authorities and instructions contained in this IRM apply to all IRS business units, excluding contractors and Chief Counsel.
  3. Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner.
  4. Program Owner: Human Resources Operations and Shared Services (HROSS) is the program owner for this IRM.
  5. Primary Stakeholders: HROSS is the primary stakeholder for this IRM.
  6. Program Goal: To ensure employees know their ethics responsibilities.
6.735.1.1.1 (09-02-2026)

Background

  1. This IRM provides requirements for the ethics program. The Office of Government Ethics, Department of the Treasury (Treasury), and IRS ethics rules are in the IRS Ethics Handbook (Document 12011).
6.735.1.1.2 (09-02-2026)

Authorities

  1. 5 CFR 735, Employee Responsibilities and Conduct, Subpart A, General Provisions
  2. 5 CFR 2638.304, Initial Ethics Training
  3. 5 CFR 2638.705, Annual Ethics Training for Other Employees
6.735.1.1.3 (09-02-2026)

Roles and Responsibilities

  1. Per 5 CFR 2638.304, Initial Ethics Training, within three months of a new employee’s appointment, they must complete initial ethics training covering the basic ethical obligations of federal service. New employees must also receive and acknowledge receipt of the IRS Ethics Handbook, Document 12011, within three months of their enter on duty date.

    1. Most newly hired employees (new hires) download a copy of the IRS Ethics Handbook to their assigned IRS computer and acknowledge receipt electronically.
    2. New hires who are not assigned an IRS computer receive a copy of the IRS Ethics Handbook at orientation or from their manager and acknowledge receipt at a kiosk or via Form 13393, IRS Ethics Handbook - Acknowledgement of Receipt. The signature and date on the form can be an original or electronic/digital. Managers file Form 13393 in the employee’s non-performance file (drop file). See New Hire Briefings, at New Hire Briefings, for detailed training information.

     

  2. Employees are responsible for reading the IRS Ethics Handbook, knowing the ethics rules, and abiding by the ethics rules throughout their IRS employment. Failure to abide by the ethics rules could result in appropriate corrective action, disciplinary or adverse action, in addition to any penalty prescribed by law. Employees who have ethics questions are encouraged to contact their manager or an ethics official for guidance. See IRM 6.735.1.4, Contact Information.

  3. Managers are responsible for:

    1. Monitoring completion of the required learning assignments, such as the ethics new-hire training, via the approved automated system,
    2. Ensuring their employees abide by the IRS Ethics Handbook, and
    3. Taking corrective action, such as disciplinary or adverse actions, as appropriate, for ethics violations.

     

  4. Human Capital Office management determines when existing IRS employees must acknowledge receipt of the IRS Ethics Handbook. (For example, when substantive non-editorial revisions are made.)
  5. Business units have an annual requirement to hold ethics discussions with all employees to cover the ethics rules.
6.735.1.1.4 (09-02-2026)

Program Management and Review

  1. This IRM provides ethics requirements for the IRS. The HCO, Compliance and Communication (C&C) Office, Policy Office (PO) gauges the effectiveness of these policies based on feedback from customers and program owners. During IRM review, sections may be revised, added or deleted based in part on this process.
  2. Managers monitor completion of required learning assignments, such as the ethics new-hire training, via the approved automated system.
6.735.1.1.5 (09-02-2026)

Program Controls

  1. In collaboration with General Legal Services, Ethics & General Government Branch, the PO develops ethics guidance to ensure compliance with applicable laws and regulations.

  2. The following activities help ensure program success:

    1. Conducting an annual review of this IRM for needed revisions/clarifications
    2. Publishing educational articles, such as Leaders’ Alert and IRS Headlines
    3. Collaborating on interim guidance for policy changes related to this IRM, and
    4. Reviewing communications and training materials, as needed, to ensure adherence to policies.

     

6.735.1.1.6 (09-02-2026)

Terms and Acronyms

  1. Treasury Inspector General for Tax Administration (TIGTA) - TIGTA was established in January 1999 in accordance with the Internal Revenue Service Restructuring and Reform Act of 1998 to provide independent oversight of Internal Revenue Service (IRS) activities.
6.735.1.1.7 (09-02-2026)

Related Resources

  1. Document 9300, 14 General Principles of Ethical Conduct
  2. Document 12011, IRS Ethics Handbook
  3. Form 13393, IRS Ethics Handbook - Acknowledgement of Receipt
  4. EthicsLink
  5. Mandatory Briefings Information
6.735.1.2 (09-02-2026)

IRS Ethics Handbook Overview

  1. The IRS Ethics Handbook summarizes the Office of Government Ethics, Treasury, and IRS rules of ethical conduct. It is a valuable tool for day-to-day ethics questions. The IRS Ethics Handbook includes the 14 Principles of Ethical Conduct, ethics regulations, examples of ethical dilemmas, and much more. It is not intended to cover every ethics situation, and it is not a replacement for the advice of your manager or an ethics official.
6.735.1.3 (09-02-2026)

Reporting Ethics Violations

  1. If you have information indicating an employee may have engaged in criminal conduct or violated any of the ethics standards, you must promptly report that information to your manager or TIGTA.

  2. Report allegations of ethics violations to your manager or TIGTA.

    Note:

    Per IRM 10.5.4.3.2, Intentional Unauthorized Access (UNAX) and Disclosure (UNAD) of Tax Information, employees must report data breaches involving intentional unauthorized disclosures of Sensitive But Unclassified data, including Personally Identifiable Information and tax information, to TIGTA (see above link).

     

6.735.1.4 (09-02-2026)

Contact Information

  1. The Associate Chief Counsel, General Legal Services, is the IRS Deputy Ethics Official (DEO). The DEO assists IRS managers and employees with advice regarding interpretation or application of the ethics rules, related statutes, or other ethical questions.

  2. If you have a question of personal interest, or you are a manager who needs assistance interpreting the ethics rules, you may contact the DEO as follows:

    1. E-mail: IRS DEO.

    2. Mail:

      Internal Revenue Service
      Office of the Associate Chief Counsel
      General Legal Services
      Ethics and General Government Law Branch 
      Room 6404
      1111 Constitution Avenue NW
      Washington, DC 20224

       

     

  3. To address ethics violations, managers must request help from Employee Relations (ER) by submitting a request at IRS Service Central, at IRS Service Central, or calling the ER Support Gate at 1-866-743-5748, Option 1, and Option 6, Monday through Friday, 7:00 a.m. to 7:00 p.m., Central Time.