Policy 15-02-02
Tea Rochlitz
Distribution of the IRM should be to all persons having a need for any of the policy statements. The fact that policy statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.
Any policy statement approved after this revision is posted to IRS.gov and can be accessed through the FOIA Library web site at -disclosure/foia-library, under Admin Manuals & Instructions, Recent Delegation Orders and Policy Statements. They remain on the web until the next revision is made to this IRM section.
All tax matters between taxpayers and the Internal Revenue Service are to be resolved within established administrative and judicial channels. Service employees, in handling such matters in their official relations with taxpayers or the public, will conduct themselves in a manner that will promote public confidence in themselves and the Service. Employees will be impartial and will not use methods which are threatening or harassing in their dealings with the public.
Since compliance with Internal Revenue laws cannot be determined solely with reference to information on returns and documents filed with the Service, the Service will obtain information from other sources. However, only information necessary for the enforcement and administration of the tax laws which the Service is authorized and directed to enforce will be sought. To safeguard taxpayer privacy, any information received by the Service, other than that described in this paragraph, will not be indexed or associated with the name or identifying symbol of a taxpayer. No disclosure of information will be made except as provided by law.
The IRS is fully committed to protecting the privacy rights of all taxpayers. Many of these rights are stated in law. However, the Service recognizes that compliance with legal requirements alone is not enough. The Service also recognizes its social responsibility which is implicit in the ethical relationship between the Service and the taxpayer. The components of this ethical relationship are honesty, integrity, fairness, and respect.
Among the most basic of a taxpayer's privacy rights is an expectation that the Service will keep personal and financial information confidential. Taxpayers also have the right to expect that the Service will collect, maintain, use, and disseminate personally identifiable information and data only as authorized by law and as necessary to carry out agency responsibilities.
The Service will safeguard the integrity and availability of taxpayers' personal and financial data and maintain fair information and recordkeeping practices to ensure equitable treatment of all taxpayers. IRS employees will perform their duties in a manner that will recognize and enhance individuals' right of privacy and will ensure that their activities are consistent with law, regulations, and good administrative practice. In its recordkeeping practices, the Service will respect the individual's exercise of his/her First Amendment rights in accordance with law.
As an advocate for privacy rights, the Service takes very seriously its social responsibility to taxpayers to limit and control information usage as well as to protect public and official access. In light of this responsibility, the Service is equally concerned with the ethical treatment of taxpayers as well as their legal and administrative rights.
The Service is committed to pursuing quality in fulfilling its Mission. The importance of doing the job right the first time can not be overstated. Therefore, the Service will abide by the following principles of quality:
The collection and analysis of data related to Service operations and strategic goals is essential to sound planning, management and evaluation of Service programs and activities. Studies, tests and research projects in support of Service strategic goals are encouraged and once research projects are approved by established governance councils or senior leaders, they will be used to make data-driven decisions. These studies, tests and research projects will be conducted by Research, Applied Analytics and Statistics (RAAS) and research and operational functions embedded within the business units and in many cases, are supported by IRS functional employees.
Generally, tax product orders are limited to 100 Forms, five Instructions and five publications. Exceptions to this rule are made for information return forms and instructions, including Forms W-2, W-3, 1096, 1097, 1098, 1099 and 5498 series. The maximum quantity is up to 1,000 forms, 25 instructions and 25 publications for information returns. Orders exceeding these limitations will be reviewed; exceptions may be approved by the Media and Publications Director of Distribution or their designee.
Post offices, libraries and other organizations that participate in the Tax Forms Outlet Program (TFOP) may obtain bulk quantities of tax products offered through the program and are not subject to a quantity restriction as long as they are not engaged in the preparation of taxes for private gain and the forms are for redistribution to the general public.
Publication 17, Your Federal Income Tax (For Individuals), is limited to one reference copy per library branch office. Taxpayers can no longer order printed copies of Publication 17 from IRS. They can view or download a copy from IRS.gov or purchase a copy from the Government Publishing Office (GPO).
Employers may order employer-related products and information returns. The quantity limits for these products are 1,000 forms, 25 instructions and 25 publications. These products are available only through internet ordering or by calling 1-800-829-FORM (3676).
There will be a definite and continuing program to enhance the effectiveness of all elements of the Service. This program will be comprehensive in concept, imaginative yet realistic in design, and will be so administered as to provide vigorous and dedicated attention to making the Internal Revenue Service a truly forward thinking organization; one that will be recognized by employees and the public alike as representing that which is the best in modern and progressive management.
The Internal Revenue Service recognizes and endorses the rights of employees to raise issues and to file complaints, subject to applicable law and regulations. The Service is committed to a work environment that is free from retaliation and reprisal, including reprisal for whistleblowing.
Managers and supervisors are responsible for ensuring that the personnel actions they take conform to civil service laws and regulations. Those laws and regulations include retaliation for whistleblowing on the list of prohibited personnel practices. Managers and supervisors will take vigorous corrective action when a prohibited personnel practice occurs.
The Internal Revenue Service (IRS) is committed to early and voluntary resolution of claims of employment discrimination in order to foster a harmonious and productive working environment. The IRS recognizes that mediation and other forms of Alternative Dispute Resolution (ADR) are valuable mechanisms for resolving Equal Employment Opportunity (EEO) claims and related concerns. Accordingly, it is the policy of the IRS to offer ADR for all EEO claims except in cases involving criminal activity and managerial actions taken as a result of a 1203 violation.
All IRS managers and supervisors have a duty to cooperate in ADR as a part of the EEO process. During the EEO process, the IRS will offer to engage in ADR with the employee. Once ADR is offered and the employee elects to participate, the accused manager has a duty to cooperate, like any witness, in the EEO ADR process, but may not be the agency official that has settlement authority. Management officials representing the Service in ADR must do so in good faith and must either have authority, or have immediate access to an official with authority, to enter into a binding settlement agreement. The management official representing the Service in ADR and/or with settlement authority cannot be an individual whom the employee has alleged is responsible for the discriminatory action(s). As ADR is intended to facilitate voluntary resolution, no participant in ADR during the EEO process shall be compelled against his/her will to compromise claims or make binding commitments.
In order to derive the maximum benefit from and ensure confidence in the ADR process, all ADR sessions shall be conducted using a certified mediator or otherwise appropriately trained third party neutral person. The IRS regards the Department of the Treasury Shared Neutrals Program as a viable source for trained, neutral third parties.
The IRS shall collect data concerning the ADR process including but not limited to: the number of ADR sessions offered; the number of ADR offers accepted; and the source of the neutral third parties used in each ADR session. The IRS shall also survey or otherwise offer ADR session participants the opportunity to provide feedback on the effectiveness of the ADR session, including the effectiveness of the neutral third party utilized.
The IRS will not tolerate harassment or any other form of discrimination based on race, color, sex (gender, pregnancy, sexual orientation, gender identity, and transgender status), national origin, religion, age (40 and over), disability (mental or physical), parental status, protected genetic information, and retaliation for engaging in the EEO process.
This applies to all aspects of employment including promotion, evaluation, transfer, assignment, training, benefits, and separation. The IRS is further committed to providing reasonable accommodations for qualified individuals with disabilities and for religious practices, in accordance with applicable authorities. All personnel decisions are to be based solely on legitimate business considerations.
Aggrieved persons who believe they have been discriminated against should contact an EEO Counselor to begin the EEO administrative process. All IRS employees identified as witnesses need to cooperate in the informal and formal EEO complaint process in a timely manner. Full cooperation and participation is required to ensure the integrity of the EEO administrative process and regulatory deadlines are met.
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