The purpose for developing emergency plans is to provide emergency management guidelines for managers and employees to reduce the effects of incidents and emergencies that could harm employees and/or deny access to or damage the facility. Information regarding emergency planning and response may be found in IRM 10.2.9, Occupant Emergency Plan, and in directives from the General Services Administration (GSA) and the Department of Homeland Security.

All employees should be aware of the Homeland Security Advisory System which uses color-coded alerts to indicate the general level of security. Specific responses at each level will vary by locality and facility.

The Occupant Emergency Plan (OEP) provides guidance for employees to follow in the event of an emergency. It is designed to reduce the threat to personnel, property, and other assets within the office, building or facility. Due to the variety of sizes, locations and functions of facilities, it is impractical to develop a standard OEP suitable for all offices.

The servicing AWSS office coordinates the OEP for each location in cooperation with GSA and other resident federal agencies. The Associate Chief Counsel (Finance and Management) will coordinate with AWSS for the Headquarters Office. In field offices, the F&M Office Manager will coordinate the OEP with AWSS after soliciting input from the Managing Counsel, and notify AWSS of subsequent changes.

On an annual basis, Office Managers, the Managing Counsel and Headquarters Administrative Officers will ensure that employees are familiar with the procedures in the OEP, and will ensure that copies of the OEP are available to all employees.

When it is necessary for employees to leave the work area during an emergency, managers will implement the procedures in the OEP to safely evacuate employees. Each manager and the Managing Counsel will maintain information off-site so that they are able to reach his/her direct reports and key employees in an emergency.

Employees should be familiar with the OEP and know whom to call and what actions to take in the event of an emergency.

The Associate Chief Counsel (Finance and Management) participates with the IRS in the refinement of the Continuity of Operations Plan (COOP) in accordance with federal mandates to ensure that Chief Counsel can continue to perform its significant functions during and after an emergency.

The COOP identifies responsibilities, information and procedures necessary to ensure that Counsel and IRS essential functions continue in the event of an emergency situation which may disrupt or threaten the ability to operate in the Washington, D.C. metropolitan area. The COOP focuses only on those functions that cannot be suspended for a 30-day period without adversely affecting operations.

The COOP provides guidance for, and facilitates the preparation of, site- and activity-specific plans and procedures to safeguard Counsel and IRS staff. The plan presents policy, guidance, and operational procedures to ensure the necessary personnel, equipment, and information are available to provide uninterrupted continuation of essential functions from an alternate location for up to 30 days.

A Business Resumption Plan (BRP) is a guide for the orderly re-establishment of operations after an incident which disrupts program operations. The disruption may be caused by fires, natural disasters, or other critical emergencies. The objective of the plan is to resume processing of critical functions as quickly as possible and eventually return to full, normal operations.

The Associate Chief Counsel (Finance and Management) has oversight of business recovery and business resumption operations throughout the Office of Chief Counsel and is responsible for coordinating the BRP with the IRS for the Headquarters Office.

The F&M Area Managers are responsible for coordinating BRPs with the Matrix Area Team Leader and IRS organizations for posts of duty within their jurisdiction.

Managers will keep a copy of the BRP off-site, along with the names, addresses, and contact information for all employees in his or her organization. In field offices, F&M Office Managers and the Managing Counsel will maintain a full list of contact information for all employees at the post of duty.

Employees will provide emergency contact information to the Office. This information should generally include contacts both in and out of the area in which the employee lives, if available. This information will be entered into HR Connect (or its successor). Employees will be required to verify their information on a yearly basis and will be encouraged to make updates as their information changes.

Employees should be familiar with the BRP, their office emergency point of contact and phone number(s) to call in the event of an emergency.

The determination to close offices requires the exercise of judgment that ensures the safety and security of employees. This section explains the procedures to be followed when an office at a particular location will be officially closed for business for all or part of a business day.

This subsection describes available methods of communication that the Office of Chief Counsel will use during an emergency event.