Purpose. This section establishes general policy and procedures for national security position requirements, retention and protection of personnel security records. It also establishes national security eligibility for access to classified information or holding a public trust or sensitive position. The Associate Director, Personnel Security Office (PS) will maintain personnel security operations in accordance with the procedures outlined herein.

Audience. Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM apply to all business units. Bargaining unit employees should review negotiated agreement provisions relating to subjects in the IRM. Should any of these instructions conflict with provisions in the negotiated agreement, the agreement prevails.

Policy Owner. Human Capital Office, Policy Office

Program Owner. Human Capital Office (HCO)

Primary Stakeholder. HCO, OHRO, TA, PS, and Strategic Recruitment & Hiring Services

Contact Information. Personnel Security at:
Personnel Security Contacts

A national security position is any position in which an incumbent could cause, by virtue of the nature of the position, a material adverse effect on the national security regardless of whether the individual has access to classified information. Such positions include those requiring eligibility for access to classified information and other positions include those with duties related to:

All national security positions must have both public trust risk designation and a sensitivity designation. The sensitivity designation is complementary to the risk designation and could affect the investigative requirements. The position sensitivity and risk level designation must be based on an overall assessment of the damage that an individual, by virtue of the nature of the position, could cause to national security or the efficiency or integrity of the Service.

The Office of Personnel Management (OPM) Federal Investigative Standards establishes the level of investigation required for each position’s sensitivity designation for accessing classified information or holding a sensitive position. The standards consist of a five-tiered investigative model; Tier 3 and Tier 5 are the investigations conducted to determine eligibility for accessing classified information or holding a sensitive position.

The below chart shows the sensitivity and risk designation, investigative tier, form type and position sensitivity code for national security positions:

The employment and retention of any employee in a national security position must be consistent with the interests of national security. At the IRS, that determination is related specifically to the individual's need for access to classified information, also referred to as a need for a security clearance, or eligibility to hold a sensitive position.

Completion of a favorable background investigation does not in itself confer an employee’s eligibility for access to classified information or to hold a sensitive position. An individual is eligible for access to classified information or to hold a sensitive position provided:

For an individual occupying a position designated "sensitive" (Non-critical Sensitive, Critical Sensitive, Special Sensitive), the position will be filled only by an individual for whom the requisite background investigation has been completed and favorably adjudicated prior to effectuating the personnel action.

For an employee moving into a Critical Sensitive or Special Sensitive position, the investigation must be completed pre-appointment. For all other positions, if the position risk or sensitivity of an incumbent’s position is increased due to an accretion of duties and responsibilities, the incumbent may remain in the position, but the investigation required by the higher risk/sensitivity level shall be initiated within 14 working days of the effective date of the new position designation.

Requests for security clearances should be referred to PS. The instructions for submitting requests can be found at: Requesting a National Security Clearance.

The PS office will reciprocally accept background investigations, completed by an authorized investigative agency, that meet all or part of the investigative requirements and/or; national security eligibility adjudications, conducted by an authorized adjudicative agency, at the same or higher level, except as identified in paragraph 2 below.

Background investigations and national security eligibility adjudications will not be reciprocally accepted when:

If background investigations and national security eligibility adjudications meet requirements for reciprocal acceptance, PS will not:

The CV must be conducted on covered individuals who require continued eligibility to access classified information or hold a public trust or sensitive position.

The CV process will include automated records checks (ARC) that are conducted to identify adjudicative relevant information for assessing the continued eligibility of a covered individual at any time during the period of eligibility. The ARC will include checks of commercial databases, U.S. Government (USG) databases, and other information lawfully available to security officials at any time during the period of eligibility. Below is a chart identifying the checks, data sources and minimum frequency required for the CV process.

The CV process must protect the privacy, civil liberties, and personally identifiable information of covered individuals and any other individual whose information is inadvertently collected as part of the CV process. Absent a national security concern, criminal reporting requirements, or other legal requirements, information pertaining to individuals other than the covered individual will not be retained unless that information is relevant to a security determination of the covered individual.

The CV process will make reasonably exhaustive efforts to verify that any information collected that is discrepant or potentially disqualifying pertains to the covered individual.

The CV process will ensure investigations conducted are consistent with the Federal Investigation Standards.

The CV process will ensure covered individuals are aware of the CV requirements as an element of the Personnel Security Program and their continuing security and CI reporting obligations. The CV policy and requirements will be included in initial and annual security awareness training.

The PS Office will act on and share relevant information that may result in an adverse determination of a covered individual’s continued national security eligibility with the appropriate security, CI, and/or insider threat working groups that have a direct interest in the covered individual.

The CV will cease on individuals who no longer meet the definition of covered individual (for example, termination of employment, no longer affiliated with the USG).

All employees with eligibility to access classified information or hold a sensitive position must immediately report certain foreign and personal activities. This information must be reported to PS prior to participation, but no later than immediately following the start of involvement, in reportable activities. The types of reportable activities are based on the level of access to classified information or position sensitivity, as illustrated below:

All employees are responsible for immediately reporting to PS any adverse information known about other employees that may be of a potential security or CI concern. The reportable actions by others are:

All reportable information must be reported on the required form and submitted to PS. Failure to comply with reporting requirements may result in administrative action that includes, but is not limited to, revocation of national security eligibility. For additional guidance and forms, refer to Reporting Requirements for All Employees Who have Access to Classified Information or Who Hold a Sensitive Position.

The PS must establish and maintain a personnel security file for all employees in a national security position. The file must include:

Employees will not be granted a security clearance for access to classified information unless they have:

A determination of eligibility for access to classified information or to hold a sensitive position is a discretionary security decision based on judgments by trained IRS adjudicators. The decision is based on eligibility standards set forth in SEAD 4, National Security Adjudicative Guidelines.

Eligibility will be granted only where facts and circumstances indicate access to classified information or to hold a sensitive position is clearly consistent with the national security interests of the United States and any doubt will be resolved in favor of national security.

Eligibility for access to classified information or to hold a sensitive position will be granted only to employees who are U.S. citizens (native born or naturalized) for whom an appropriate investigation has been completed by an appropriate government authority and favorably adjudicated.

The Associate Director, PS, has the authority to make determinations of eligibility for access to classified information or to hold a sensitive position for IRS employees, and the consequent granting, suspending, denying, and revoking access to classified information or eligibility to hold a sensitive position in accordance with provisions of EO 12968, EO 13467, 5 CFR 1400, SEAD 4 or any successor order.

The Director, Office of Security Programs (OSP), Treasury retains the authority to determine the eligibility for access to classified information for the following IRS positions. This includes granting, denying, suspending, or revoking access to classified information.

The Director, OSP, as the official designee for the Assistant Secretary for Intelligence and Analysis as the Head of the Intelligence Community Element for Treasury, serves as the determination authority for eligibility for access to SCI for IRS employees.

Treasury/IRS must keep the number of employees with access to classified information to the minimum necessary for the conduct of agency functions. Requesting or approving eligibility in excess of actual requirements is prohibited.

The level of access granted will be limited to the classification level for which there is a need for access. Employees will not be granted access higher than needed to perform official duties.

Access to classified information will not be requested or granted solely to permit entry to, or ease of movement within Treasury/IRS controlled areas when the employee has no need to access classified information.

Employees will not be eligible merely by reasons of federal service or contracting, licensee, certificate holder, or grantee status, or as a matter of right or privilege, or due to any particular title, rank, position, or affiliation.

Interim eligibility for access to classified information may be granted in exceptional circumstances when official functions must be performed prior to the completion of the final investigation. The access will be limited to the identified type(s) of classified information required to perform duties that were the basis for granting the interim access.

If interim access is granted, the initial investigation will be expedited and the employee shall be notified in writing that further access is expressly conditioned on the favorable completion of the investigation and the issuance of access eligibility approval.

Interim access to Top Secret or SCI is not authorized by Treasury.

The IRS employee who requires access to classified information must receive an initial security orientation commensurate with the level of classification or sensitivity to which they have access. The training must be administered prior to the employee being granted a security clearance to access classified information. The success in protecting classified or sensitive information depends on the employee’s understanding of:

All IRS employees must receive annual refresher training to remind them of the security requirements for safeguarding classified information.

The IRS employees can refer to IRM 10.9.1 Classified National Security Information, for additional guidance about safeguarding, storing, transporting and/or destroying classified information.

National security positions designated as Non-Critical, Critical, or Special Sensitive, that require access to classified information at the Top Secret or Secret level, are identified as Testing Designated Positions (TDP) under the Drug-Free Workplace Program (DFWP). All Employees with an active Top Secret or Secret security clearance will be subjected to random drug testing. For more information, refer to The IRS Drug-Free Workplace Program.

In accordance with the Presidential Policy Directive 19, effective October 12, 2012, employees eligible for access to classified information can effectively report waste, fraud, and abuse while protecting classified national security information free of retaliation against them for reporting such actions. For more details, see Treasury Security Manual TD P 15-71.

When an IRS employee intends to visit a classified facility, and that facility requires verification of the employee’s security clearance, the IRS PS office must certify that information to the host security office. Details regarding the proposed visit must be provided to PS five to seven business days in advance of the intended event to permit timely processing of the request. For instructions for requesting clearance verification, refer to Clearance Verification.

The PS office will transmit the security clearance status and other required data about the employee to the host security office. The security clearance can only be certified for up to a one-year period. Acceptance of temporary or interim security clearances is at the discretion of the agency whose facility is to be visited.

When a federal employee is detailed to another agency, it is the responsibility of the parent agency to:

When employees of other federal agencies or cleared contractor facilities require access to classified information at Treasury/IRS facilities, the sponsoring Treasury/IRS office must ask PS to obtain the pertinent security clearance verification data on the visitors.

Access to classified information must be administratively terminated when an employee no longer needs access to classified information. The employee’s supervisor is responsible for notifying PS when the access is no longer required to perform official duties.

For departing, transferring, or retiring employees, a debriefing must be administered by PS or the manager before the employee’s departure. The employee’s supervisor must notify PS two weeks prior to the employee’s date of separation.

Once access to classified information has been terminated, employees must:

When adverse or unfavorable information becomes available concerning an employee with access to classified information or who holds a sensitive position, PS will immediately suspend the employee’s access to classified or sensitive information. The suspension is temporary and the Associate Director, PS, must make a final decision to either re-instate or revoke the employee’s access to classified information or eligibility to hold a sensitive position.

Access to classified or sensitive information must be suspended when an employee is:

Access to classified or sensitive information can be suspended in, but not limited to, the following situations:

The IRS will comply with Treasury’s Security Manual, TD P 15-71, Chapter I, Section 6, Denial or Revocation of Security Clearance regarding denying or revoking an employee’s access to classified information or eligibility to hold a sensitive position. The procedures do not apply to the termination of access to classified information when the individual no longer has a "need-to-know" .

The PS office will proceed with access denial or revocation of eligibility for access to classified or to hold a sensitive position, as appropriate, when the Associate Director, PS, determines either of the following:

The Associate Director, PS, is the “Determining Official” for such determinations within the IRS.

The IRS Human Capital Officer is the "Deciding Authority" for such determinations within the IRS. For information about delegated authority, refer to IRM 1.2.2.11.1, Delegation Order 10-1, Performing Operating Functions Relating to Personnel Security.

When access to classified information or eligibility to hold a sensitive position is denied or revoked, supervisors should contact their servicing Labor/Employee Relations & Negotiations (LERN) office to discuss options about the employee’s employment status. Find your labor relations specialists at: LERN Service Delivery