Unless noted otherwise, the responsibilities listed below may be re-delegated.

The Associate Chief Counsel (Finance and Management) is responsible for determining internal policy, procedures, and standards for space management throughout the Office of Chief Counsel.

In field counsel offices, the F&M Area Managers are responsible for:

Associate Chief Counsels and Division Counsels are responsible for submitting requests to the Associate Chief Counsel (F&M) for space modifications that require funding. If approved, the F&M office will support implementation of the projects.

It is the personal responsibility of all employees to maintain work areas in accordance with established housekeeping practices, security requirements and applicable safety guidelines.

It is the goal of the Office of Chief Counsel to provide a quality work environment that meets functional requirements. The safety and health of employees is a prime consideration when planning space.

It is generally desirable, although not required, for Office of Chief Counsel space to be in proximity to the client Service organizations.

F&M will ensure that current security guidelines applicable to Chief Counsel organizations are used when planning or renovating space.

Consideration will be given to all current safety, and accessibility requirements established by internal directives as well as federal, state, and local authorities.

The Office of Chief Counsel is committed to achieving the maximum use of space without adversely affecting employees or their work, creating a satisfactory working environment, and providing efficient use of space.

The office of the Associate Chief Counsel (F&M) will periodically review current space holdings to ensure that operations have an appropriate amount of space assigned.

Parking. The Office of the Comptroller General advises that, generally, parking at a commercial facility in connection with an employee's commute is a personal responsibility of the employee. When parking is provided at government or leased facilities, Counsel organizations will abide by the IRS parking policy in effect.

Disability Accommodations. Accommodations for the disabled will be provided in accordance with current law and regulations.

Smoking. The Office of Chief Counsel will adhere to the policies of the Treasury Department and GSA concerning smoking in the workplace.

Unless noted otherwise, the responsibilities listed below may be re-delegated.

The Associate Chief Counsel (F&M) is responsible for determining policies, procedures, and standards for property management throughout the Office of Chief Counsel.

The Associate Chief Counsel and Division Counsel have the following responsibilities for their respective offices in the metropolitan Washington D.C. area not serviced by an Area Manager (F&M), and the Area Managers have these responsibilities for their respective field counsel offices:

Headquarters office. The administrative officer or designated official for each Associate Chief Counsel and Division Counsel will establish procedures for the purchase or lease of property within their organization within designated funding levels. Major purchases or leases of personal property will be requested through and coordinated with the Associate Chief Counsel (F&M) or designee.

Field counsel offices. The Area Managers (F&M) will establish procedures for the purchase or lease of all property for offices within their jurisdiction.

All requests for the purchase or lease of property will contain the applicable documentation required by the servicing IRS procurement organization.

Requests for the purchase or lease of information systems technology will be forwarded by the headquarters administrative officer or Area Manager (F&M) to the servicing MITS/Counsel Information Systems Office (CISO) organization.

Associate Chiefs Counsel, Division Counsels, and Associate Chief Counsel (F&M) Area Managers will:

The Office of Chief Counsel will adhere to all requirements for the protection of government property contained within the Code of Federal Regulations (CFR), GSA regulations and IRS directives. See CCDM 30.6.1, Security of Confidential Information, Official Documents, Tax Data, Personnel, and Property, http://publish.no.irs.gov/getpdf.cgi?catnum=29269.

Associate Chief Counsel, Division Counsel and Area Managers (F&M) will provide guidance and direction regarding the safeguarding and protection of property.

All employees are responsible for protecting Government property (whether or not it is personally assigned to them) in their work areas, complying with established procedures, and reporting loss, damage or misuse of property to their supervisor.

Procedures for the maintenance and repair of property can be found in the F&M Administrative Handbook and in MITS/CISO procedures.

Prior to disposing of property (other than information systems technology) in the Headquarters office, administrative officers or designated officials will determine whether the property is required in other headquarters offices. Upon determination that the property is surplus, administrative officers or designated officials will coordinate with AWSS to excessing property.

Prior to disposing of property (other than information systems technology) in field Counsel offices, office managers will determine whether the property is required in other field offices, taking into account the condition of the property, transportation charges, etc. Upon determination that the property is surplus, office managers will coordinate with the servicing AWSS office and follow appropriate procedures for excessing property.

Disposal of information systems technology property determined to be surplus is the responsibility of the servicing MITS/CISO organization.

Regulations and guidelines for the Government purchase card are established by GSA, the Treasury Department and AWSS. The purchase card may be used as a stand-alone procurement instrument or used to place orders against established contracts if the terms of the contract authorize the use of the purchase card. Use of the purchase card does not relieve the cardholder from any requirements of the FAR, Treasury Department, Office of Chief Counsel or IRS regulations. Specific procedures to be followed are contained in Document 9185, IRS Purchase Card Guide, which may be viewed at http://publish.no.irs.gov/getpdf.cgi?catnum=17191 .

The Associate Chief Counsel (F&M) is responsible for developing any necessary supplemental operating guidelines for the use of the card within the Office of Chief Counsel.

In the Headquarters office, Administrative officers or designated officials are responsible for identifying cardholders within their organizations and developing internal procedures.

Area Managers (F&M) or their designees are responsible for identifying cardholders within their organizations and developing procedures for Field counsel offices in their jurisdictions.

A commitment to purchase goods or services by other than a contracting officer or their duly authorized representative (e.g., Government purchase cardholder) acting within their authority is an unauthorized obligation/commitment or unauthorized procurement. Generally, unauthorized procurements are not binding on the Government. In addition, employees who make them are risking personal liability for payment to the vendor and potential disciplinary action by agency management.

Employees who become aware of a potential unauthorized procurement are responsible for promptly reporting the matter to their manager.

Managers should consult the servicing IRS Procurement office for guidance whenever an unauthorized procurement may have occurred.

Authority to ratify most unauthorized procurements rests with the IRS procurement organization. Requests to ratify an unauthorized procurement must be submitted through channels to the appropriate Associate Chief Counsel or Division Counsel. Requests must state the factual circumstances and contain the applicable documentation described in Treasury Department and IRS procurement regulations.

Requests for ratification of unauthorized procurements will not automatically be approved. If the appropriate Associate Chief Counsel or Division Counsel concurs with the request based on the circumstances and documentation, he/she will submit the request to ratify an unauthorized procurement to the servicing IRS procurement organization for processing.

Requests for ratifications of $100,000 or more must be reviewed by the Associate Chief Counsel (F&M) and Chief, Public Contracts & Technology Law Branch, General Legal Services, for concurrence and legal sufficiency before the request is transmitted to the Treasury Department for approval.

The acquisition of telecommunications systems must be supported by a requirements analysis and a cost/benefit analysis.

Procedures for adding, removing, or relocating communications equipment, services or lines, including voice mail and voice messaging systems, and for the maintenance of equipment and systems, are contained within applicable IRS directives.

Cell phones are provided for official government use for management officials in designated positions.

Government telephone credit cards may be issued to employees for making long distance calls for business purposes. Employees who are approved by their manager and meet one or more of the criteria listed below may obtain a card:

Charges for directory assistance should be avoided if at all possible. Directory assistance should only be used when the information cannot be obtained by the telephone directories provided and are absolutely necessary. Employees that have access to the Internet should search one of the various white/yellow pages web sites. If information must be obtained from the directory assistance operator, the call should be direct-dialed to the information operator (9-411) or long distance information at 9-(area code) 555-1212.

Employees are discouraged from accepting collect calls except in the case of emergencies. Employees should notify their manager if such an emergency arises.

Telecommunications systems have a variety of capabilities for conferencing. Employees should consult their local Finance & Management staff or designated administrative representative for assistance. When arranging a telephone conference that exceeds system capabilities, the following methods may be used:

Many telecommunications systems do not allow international calls to be made from all instruments or lines. Phones that are programmed for international calls should be located in a manager's office or conference room. If an international call needs to be made from a phone that is blocked, the employee should utilize their Government telephone credit card if the card is authorized for international calls.

Employees are encouraged to use Government telephone credit cards for all telephone calls while in travel status.

Travelers will receive reimbursement for local and long distance telephone calls made for official business. Procedures, guidelines, restrictions, and documentation for reimbursement are contained in current IRS travel guidance.

Employees may receive reimbursement for emergency personal telephone calls while in travel status.

Employees in travel status for more than one day may make one brief call to their residence each day.

Location Information for Office of Chief Counsel organizations and employees can be accessed via the Chief Counsel intranet. This directory contains not only telephone numbers and office addresses, but is also a source of other information such as office symbols, e-mail addresses, and the like. This directory contains live data that is updated at the National Office on a weekly basis.

The Associate Chief Counsel (F&M) is responsible for monitoring the status of the Chief Counsel web page and all related links. This includes automated reports, lists, and informational sites. Procedures for updating personal and organizational data may be obtained from administrative offices within the National Office or from Planning and Finance.

Telephone numbers and other information for IRS and Office of Chief Counsel employees can be accessed through the Discovery Directory on the IRS intranet site.