IRM 1.3.1 addresses Disclosure of Official Information

Financial Guidelines:

IRM 1763 (Travel Handbook) addresses travel and relocation expenses.

IRM 1(14)20 addresses IRS Acquisition Procedures.

Memorandum dated 7/2/98 from Acting Assistant Commissioner, Support Services, addresses NORD/NC V - Article 50, Flexiplace Facilities Management Guidelines.

DISCLOSURE REMINDER

All tax information concerning individuals and businesses is considered confidential or sensitive data.  Therefore, the law prohibits IRS employees from disclosing, except to authorized persons, any information from tax returns, related documents, and other personal data about a taxpayer.

In addition to protecting the taxpayer's return, information obtained or developed by the IRS from other sources is also protected from disclosure.  This includes liabilities or potential liabilities of persons for any tax, penalty, interest, fine, forfeiture, or other imposition or offense.  In addition, the Service maintains sensitive information regarding its employees and internal operations which requires appropriate disclosure safeguards. 

As an employee, you are responsible for protecting the confidentiality of information by keeping confidential documents secure when not in use, ensuring that confidential information is not communicated to unauthorized persons, and contacting your group manager or the Treasury Inspector General when you have information about an unauthorized disclosure. 

TELEPHONES

Telephones can be a source for disclosure if not properly used.  Good telephone security practices can be ensured by following some basic telephone security rules.

Never discuss taxpayer information on a cellular or cordless phone.  These phones have a high potential for disclosure because their signals are easily intercepted.  Use a standard wired telephone commonly found in most homes.

Note: Employees may install an additional private line for official calls at the expense of the employee.

Care should be taken to protect official phone conversations in your home from being overheard by unauthorized persons.  This includes guarding against the disclosure of sensitive information to family members.  

Maintain a long distance phone log for official phone calls made on your personal telephone using a government phone card.  This log may serve as documentation for official calls.

 When receiving voice mail messages, caution should be taken to prevent them being overheard or intercepted by unauthorized persons.  Systems requiring a Personal Identification Number (PIN) to activate messages are excellent for security but must be obtained at the expense of the employee. 

COPY MACHINES
In some instances, a Flexiplace worker may have a need for copy services.  If a copy machine is not available in your home, you might elect to make your copies at a commercial copy service.  Regardless of the site, it is important to employ good security practices with copy machines.

When you have finished making copies, you must remove the original from the copy machine to prevent a disclosure to the next user.

Take care not to trash defective copies in an unsecured waste receptacle if the copies contain sensitive information.  Keep the defective copies until they can be properly disposed of or shredded.

 If you have a paper jam while using the copier, make sure that all the jammed copies are recovered from the machine.

All copying should be done "self-service." Do not give sensitive information to others to copy.

FAX MACHINES

In some instances, a Flexiplace worker may have the need to send or receive information via FAX.

A FAX coversheet will be used for all transmissions which includes the disclosure caveat shown in IRM 1.3.1.9(l 1).  An example is attached.

FAX machines cannot be integrated with, or a part of, any personal computer system.

Exercise extreme care when inputting the recipient's phone number to prevent unauthorized disclosures.

If the FAX requires a long-distance call and the call is being charged to a government credit card, be sure to add this information to the telephone log.

When you are away from the FAX machine, it should be turned off; or if it must remain operational, it should be located in an area which prevents unauthorized disclosure.

FINANCIAL NOTES

Government credit cards should only be used for authorized purchases.

Supplies should be obtained at the office.  Neither credit cards nor travel funds should be used to purchase office supplies.

Do not commit to any services or purchases that may be an illegal procurement.  Check with your supervisor when in doubt.

Notify your supervisor of any repairs or adjustments needed for government -owned equipment.  Supervisors are responsible for arranging any necessary repair or adjustment to furniture through local service contract provisions.

FLEXIPLACE EQUIPMENT

            Phone Numbers

           Gov't      Employee 

           Serial Numbers  

               A               Private Phone Line                  ____________________

               B               Corded Telephone                   ____________________

               C               FAX Machine                            ____________________

               D               Copier                                       ____________________

               E               Calculator                                 ____________________

               F               Locking File Cabinet                _____________________

               G              Locking Desk                           _____________________

               H              Chair                                        _____________________

               I                Government Issued Computer_____________________

               J               Government Issued Printer      _____________________

               K_____________________________________________________

               L_____________________________________________________

              M_____________________________________________________

               N_____________________________________________________

               ______________________________________________________

IF ANY PHONE NUMBERS CHANGE, YOU MUST NOTIFY YOUR MANAGER IMMEDIATELY.

Additional Information:

 ATTACHMENT 1

INTERNAL REVENUE SERVICE
FLEXIPLACE AGREEMENT

This document specifies the terms of the Flexiplace Program and constitutes an agreement between Manager and    Employee.  

1. Employee participation in the program is voluntary.  Both parties agree to adhere to applicable policies and guidelines of the National/Local Flexiplace  Work Agreement.

2. Any time an employee believes he or she needs to return to work in the IRS office, they will provide management with thirty (30) calendar days notice of the needed change, except in emergency situations.  Management will make reasonable attempts to accommodate the employee's needs.

3.  The employee agrees to participate in (choose one of the following):            

            _______Traditional Flexiplace Program  

            _______Hours Flexiplace Program  

4.  The employee's official duty station is  ___________________________.  

5. The employee's Flexiplace v/work place address:  

            A. ____Personal residence (information maintained by manager)

B. ____Other than personal residence (see below)

Street_________________________________________

City, State, Zip __________________________________

6.  The employee's business phone number ____________________

7.  The employee's IRS E-Mall address ________________________________  

8.  The employee's IRS pager number _________________________________

9.  The employee's official tour of duty is _______________________________

     Exceptions may be approved in advance by the employee's manager in conjunction with AWS.

10. The group clerk/secretary will be advised of the employee's Flexiplace schedule.  Employee time and attendance will be recorded as if at the official duty station.

11. Employees must follow established procedures when requesting and taking leave or requesting to work credit hours.

12. The employee will meet with the manager to receive assignments and to review work as necessary and appropriate at either the official duty station or a mutually agreed upon site.

13.  Continuation in the program is dependent on the employee's maintaining a fully successful (or equivalent) performance appraisal and remaining free of any disciplinary actions.

 14. The employee will provide reasonable safeguards and protect  government agency records and property from unauthorized disclosure   or  damage and will comply with the requirements of the Privacy Act of 1974 and IRC 6103.  

Employee Signature ________________________________  Date_______________  

Manager Signature   ________________________________  
Date _______________  

Privacy Act Notification - Authority - 5 U.S.C. 301.  Purpose and Routine Uses - This Agreement Is required by Article 50, subsection 10, of NORD/NC V. The primary use of this information is to specify the terms of the Flexiplace Program and constitute an agreement between the voluntarily participating employee and his /her manager will retain the agreement.   The information in this agreement may be used in administrative or judicial proceedings affecting employees' personnel rights.  This agreement may also be provided to the Department or Justice for the purpose of litigating any civil, administrative, or judicial proceeding or criminal prosecution where the United States, the IRS or its employees are parties.  The complete listing of possible recipients of this agreement may be found under the head "Routine Uses" in the Federal Register notice of the System of records in which it will be kept: Treasury/IRS General Personnel Payroll Records: 36.003(60 FR 56804-56805).  Effects of Non Disclosure - Furnishing this information Is voluntary, but failure to do so will result in disapproval of the employees Flexiplace Program participation.  Falsification  may be grounds for disciplinary and/ or adverse action.