Purpose: This section provides guidelines to assist Disclosure Managers in administering an effective and balanced Disclosure program. The primary objectives of Disclosure offices are as follows:

Audience: These procedures apply to all Disclosure Managers.

Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.

Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.

Primary Stakeholders: Disclosure Managers that administer an effective and balanced Disclosure program.

The Disclosure program is divided into two categories:

Guidelines for the Disclosure program are often provided by the Area Managers (AM).

The Disclosure Manager (DM) is responsible for planning and maintaining a balanced program consistent with operational priorities. A DM must be technically and administratively competent to accomplish both objectives.

Despite the size of the case management workload, program management responsibilities are equally important and must be met. Efficient and appropriate use of resources is the key in meeting this objective.

Disclosure office staff serves as the technical experts in all disclosure matters. Staff's ability to provide accurate and timely guidance is a key element of an effective program.

Disclosure Managers are responsible for coordinating and integrating the Disclosure program with internal and external stakeholders.

Most disclosures made by employees in any given IRS office are made by individuals other than Disclosure personnel. Through program management delivery, the DM imparts the knowledge necessary for IRS management and front-line personnel to make correct disclosure decisions.

The DM serves as liaison in disclosure matters with other governmental agencies.

The DM supports the Governmental Liaison (GL) by reviewing negotiated agreements to ensure appropriate provisions are included where the disclosure of federal tax information (FTI), personally identifiable information (PII) or other sensitive but unclassified (SBU) information is involved.

There are many aspects of the work that are also affected by privacy policies and initiatives promulgated by the Office of PGLD. The DM, because of their expertise, will be called on to assist or advise in matters that impact privacy policy for field operations or will be asked to provide resources in support of various PGLD programs or projects.

Disclosure is responsible for several programs that have a Servicewide impact:

Headquarters Disclosure Policy and Program Operations (PPO) staff (under the supervision of the HQ Disclosure Manager) or the Associate Director, Disclosure staff may also participate in Disclosure Program activities.

The principal objective of the Disclosure Awareness and Outreach program is to ensure, to the extent possible, that all employees know the disclosure statutes and principles and apply this knowledge correctly in the performance of their duties.

A successful disclosure awareness and outreach program is predicated on a multiplier effect (awareness being further shared and disseminated by recipients). This increases the likelihood of employee compliance with disclosure/privacy statutes and principles. A high degree of compliance translates into the following:

The Disclosure Managers are responsible for helping to identify awareness issues and support development of materials for field employee’s use and distribution. Disclosure PPO staff will also assist with identifying awareness issues and will work with field staff to develop materials. These products will be used to ensure delivery of a consistent and accurate message. Copies of various presentations and Disclosure Articles are contained on the Disclosure Share Point site as well as the Disclosure and Privacy Virtual Library.

The Disclosure Managers are responsible for the following awareness program objectives:

HQ Disclosure PPO staff (under the supervision of the HQ Disclosure Manager) or the Associate Director, Disclosure staff will also support disclosure awareness activities such as Business PII Risk Assessment (BPRA). See IRM 10.5.2.4.3, BPRA Roles and Responsibilities.

The AMs, Disclosure (East and West) are required to provide resources (managers and staff) to support the Servicewide Disclosure Help Desk.

The Help Desk is responsible for responding to IRS employee questions and inquiries related to IRS disclosure and confidentiality statutes and the employees' responsibilities in adhering to them. Many of the questions received on the Disclosure Help Desk will be answered with resources on the Privacy and Disclosure Virtual Library. See IRM 1.4.63.1.7 (2).

The AMs ensure their DMs provide adequate staff coverage.

DMs also ensure their staff direct calls and emails for Disclosure Office assistance to the Help Desk and encourage all callers to use the system when questions requiring Disclosure expertise arise.

The Disclosure Help Desk contact information is found on the Privacy and Disclosure Virtual Library and is for IRS employees only.

DMs are responsible for ensuring employees receive training regarding disclosure and non-disclosure of information, IRC 6103, the FOIA and Privacy Act responsibilities.

The DMs use the following guidelines to carry out training responsibilities:

See IRM 6.410.1.3.10, Learning and Education Policy, Disclosure Requirements, for Disclosure training requirements.

Additional information on Disclosure Manager Responsibilities regarding the Disclosure Training Program can be found in the Disclosure Training Guide.

The DM will meet each new employee and On-the-Job-Instructor (OJI) to ensure proper emphasis is placed on training guidelines and completing work assignments during On-the-Job-Training (OJT). The emphasis will include:

The expectations for the DM and OJI’s for training will include:

At the beginning of the training phase, the DM will meet with the Trainee to convey expectations. Also, the DM will meet periodically throughout the training phase with the Trainee and OJI regarding the Training Program to collect feedback, concerns, etc. DMs will use the resources on the Disclosure Training SP site to ensure trainees are receiving the required orientation and pre‑classroom training and support. DMs will attend all training outlined in the Disclosure Training Plan.

Disclosure coordinates certain activities with other offices within GLDS, primarily the Office of Governmental Liaison (GL) and the Office of Safeguards.

The GLDS Roles and Responsibilities Matrix, found on the Disclosure Share Point site is an important resource in understanding the coordination activities between Disclosure, GL and Safeguards.

Disclosure Managers, GLs, and Office of Safeguards personnel share responsibility for ensuring state tax agencies receive federal tax information when appropriate and that they properly safeguard federal tax information they receive.

Liaison activities with federal and state government agencies are carried out by the Office of Governmental Liaison (GL).

Disclosure Managers ensure compliance with law and policy such as:

The Disclosure Manager, in coordination and collaboration with the GL, has responsibility for:

The DM is responsible for ensuring that disclosure standards are maintained in the basic agreement, implementing agreements, or any other type of agreement or memorandum of understanding that will exist between state tax agencies and the IRS. To carry out this responsibility, DMs must:

DMs are expected to advise the GLs on disclosure provisions.

All exchanges of tax information fall into one of the following categories:

DMs and staff also support efforts by GLs in exploring opportunities for exchange of tax information with other federal agencies and provide advice related to various disclosure provisions related to these exchanges.

For additional information on the GL program, see IRM 11.4.1, Governmental Liaison Operations .

The Office of Safeguards within the GLDS is responsible for oversight of the protection afforded returns and return information disclosed under the specific 6103 provisions enumerated in IRC 6103(p)(4). Generally, these are federal and state government agencies subject to safeguard review and include:

The purpose of the Safeguard review program is to ensure:

DMs and Disclosure staff assist the Office of Safeguards, and any other IRS personnel with issues related to the interpretation and application of IRC 6103(a) as they relate to information shared with or disclosed by the various Federal, State and Local agencies and contractors. For additional information, see IRM 11.3.32, Disclosures to States for Tax Administration Purposes.

For specific DM guidance on coordination with Safeguards see IRMs 11.3.32 and 11.3.36.

For additional information on the Safeguards program, see IRM 11.3.36, Safeguards Review Program.

IRC 6103(a) prohibits the disclosure of returns and return information unless authorized by Title 26. Although a disclosure must be authorized by statute, the person making the disclosure must also have the authority and follow the proper procedures, or the disclosure is not authorized. IRS employees are required, under IRC 6103, to ensure that returns and return information are protected from unauthorized disclosure and access. The IRS employee making the disclosure is responsible for ensuring the authority of the recipient to receive it.

IRS employees are required to report, immediately upon discovery, any suspected willful unauthorized access/ inspection/ disclosure of returns or return information or Privacy Act violations. For service-wide manager and employee guidance/ responsibilities, see IRM 10.5.5, Privacy and Information Protection, Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance and Requirements.

Non-willful unauthorized disclosures of tax or Privacy Act protected information are to be reported immediately upon discovery. For service-wide manager and employee guidance/responsibilities, see IRM 10.5.4, Incident Management Program.

IRS employees are subject to criminal penalties for the willful unauthorized disclosure of a returns or return information (IRC 7213); and for the unauthorized access to returns or return information (IRC 7213A). The IRS is subject to a civil action for damages when an IRS employee knowingly or negligently inspects or discloses a taxpayer’s return or return information in violation of IRC 6103 (IRC 7431). For further information, see IRM 11.3.1, Introduction to Disclosure.

The AMs, Disclosure East and Disclosure West, serve as the managers for the field DMs under their areas of responsibility and report to the Associate Director, Disclosure.

The Area Manager:

To be effective, the Area Manager must:

In addition to program and case management responsibilities, DMs also have supervisory (i.e., front line management) responsibilities for technical and clerical personnel. As such, they must perform the full range of tasks expected of all IRS supervisors.

The DM will supervise a team that will consist of positions including Secretary, Tax Law Specialist (TLS), Disclosure Analyst (DA), Senior Disclosure Specialist (SDS), Disclosure Specialist (DS), Disclosure Assistant (DA), and anyone who processes casework related to IRC 6103, the Freedom of Information Act (FOIA), the Privacy Act (PA) and non-tax subpoenas in the Disclosure Program. See IRM 11.3.41, for general description of roles.

The supervisory responsibilities of the DM will include:

Additional Supervisory Responsibilities of the Disclosure Manager include:

Disclosure uses an electronic inventory management system for input, control, processing, and closing assigned case and program work. This is a helpful tool for DMs to monitor all activities of their office. It is important that the data entries made are accurate and timely. DMs must include comments in case reviews or in other observations about the accuracy and completeness of all required data entry and case history notes.

GLDS Data Services is responsible for the operations of the system and must be contacted in the event of any connectivity or functionality issues.

DMs are to use the reports generated by the system as a tool to assist in identifying trends, addressing inventory management issues and in reporting accomplishments to the Area Manager.

Disclosure managers are responsible for monitoring inventory levels to ensure each employee has an appropriate number of cases that can be resolved most effectively and efficiently based on their grade level, experience, and expertise. An inventory adjustment is a percentage-based adjustment to the standard range. It is based on an evaluation of time spent on activities other than work on assigned cases (direct case time) and normal overhead. Examples of situations where a manager will consider an inventory adjustment are:

When additional cases need to be assigned, managers will look to the following sources for additional work:

Reassignment of Departing Employee Inventory. Where inventory will be abandoned for periods of 30 days or more (for example an employee is reassigned, on extended leave, or long-term detail) the group manager will consider performing the following actions:

Case decisions will be reached expeditiously, focusing on case actions needed to optimize cycle time and resource utilization. The DM’s involvement in case actions must be documented in the case file in accordance with case documentation policy. Performance issues will be addressed outside the case management system.

The DM must review cases prior to assignment and determine if managerial involvement is needed up front to properly set the scope of the search. If managerial involvement is deemed necessary, it must be documented in the case notes. The DM will facilitate resolution with internal and external stakeholders like Counsel, Disclosure senior leadership, Disclosure Policy, and Program Operations (PPO), the Business Units holding the records and Functional Coordinators as needed.

The DM or their delegate will assign inventory generally within 24 hours, but no later than three (3) days under extraordinary circumstances. Sensitive Case determination will be made within five (5) days of case assignment (caseworkers are to complete the Sensitive Case Report (SCR) within five (5) days). DMs, Area Technical Advisors, and Disclosure Analysts can also make a Sensitive Case determination.

DMs will utilize reports and the inventory management system to monitor inventory, direct operations, and review trends, taking an agile approach to maximize and improve inventory management, and resolution efforts. For example, analyzing the case management application, customizing reports, and utilizing the reports scheduler. Anomalies and outliers will be identified and evaluated looking behind the numbers to ensure effective actions have been taken to move the inventory to timely quality resolution.

The DM will ensure the use of approved pattern letters and paragraphs. The DM will ensure that any deviation from the pattern letters and paragraphs is accurate and technically correct. Deviation approval must be documented in the case notes. The DM will review all closing letters that require their signature in accordance with Delegation Orders and IRM guidance, checking for grammatical, procedural, and technical accuracy placing special emphasis on ensuring accurate support for Exemptions 3 and description of privileges claimed for Exemption 5, if used.

The DM will ensure that caseworkers are contacting requesters to clarify and/or re-scope requests, discuss respond directly options and to issue interim responses and rolling productions where appropriate. DM will also ensure caseworker adherence to routine agency procedures.

The DM will implement procedures to ensure that extension letters are issued appropriately and timely. The DM will implement procedures to ensure that caseworkers will not input or close their own cases on the electronic inventory system. Only designated employees and the GLDS Support Services (GSS) unit will close cases for the groups. DMs will implement procedures to ensure cases are closed from the system timely in accordance with IRM 11.3.41.

Managers must use the automated inventory management system and it’s reports to assist in monitoring the flow of newly assigned cases and in balancing inventories. The system and its reports identify unassigned cases that must be assigned within the timeframes outlined IRM 11.3.41.

Managers play a pivotal role in the assignment process. They must monitor inventory receipts to ensure new cases are properly assigned. They must also verify previously assigned cases are reassigned when appropriate if complexity changes.

The DM will review or delegate review of responsive documents on closing FOIA full or partial denial cases and other cases requiring disclosure manager approval based on Delegation Orders. Final approval and ultimate responsibility resides with the DM. DMs must document the review in the case notes. Refer to DM Training and Area Managers for more information as it pertains to new hire DMs.

The RR process will include at least a sampling of all pages being released to the requester to include pages with, and pages without, redactions. DMs and their designee will review discretionary disclosures and ensure reasonable harm was addressed. DMs and their designee will ensure the recommendation of the function(s) having primary interest or issuing authority for the record(s) was secured and that application of (b)(5) and (b)(7)(A) exemption(s) were recommended by the function, not independently by the caseworker. The RR will be used for evaluative feedback if conducted by the DM and written up as a formal case review.

DMs may delegate RR and will validate efficiency and accuracy of RR performed by staff other than DM. The DM will perform periodic random sampling of a selection of RR performed by delegates to validate effectiveness.

A RR will be performed on 100% of casework performed by employees in training (OJT). The OJI or other designee may conduct this review; however, the DM will be required to perform the RR on a minimum of two cases per employee, to be spread out over each six-month period (based on the employee's mid-year and annual rating period) for a total of four cases per annual rating period.

One-on-one communications with staff members are critical to facilitating managerial engagement and knowledge sharing in an informal setting. The DM is responsible for ensuring one-on-one communications occur as needed (but no less than every 30 days) with each employee to ensure that timely action is taken at the earliest opportunity on all work streams.

Routine communications with staff members include:

The DM must hold monthly (at a minimum) group meetings and/or discussions to assist caseworkers with their technical development and ensure their understanding of all procedures. Disclosure technical guidance (All-Disclosure Communiques, Quality Right Quicks), Help Desk trends, national quality review results, and best practices will be included in the discussion.

DMs will communicate with each other and their Area Manager on procedures and practices to include sharing of Best Practices identified. The DM will keep their Area Manager aware of sensitive, high-level, or novel issues including personnel and case-related issues see IRM 11.3.13.3.3. The DM and staff will adhere to chain of command procedures and elevate issues to the appropriate subject matter expert. Refer to the guidelines outlined in the Disclosure Communication Guide.

The DM is required and responsible for issuing timely evaluative performance feedback to support the Midyear Progress Reviews and Annual Appraisals. A tracking mechanism will be used to commemorate the status of evaluative feedback for each rating plan and will be available to Disclosure senior leadership as requested. The following outlines minimum recordation requirements during the employee’s rating period. Any deviations from the minimum recordation requirements must be approved in writing by the Area Manager.

Written performance narratives/case-specific feedback will always be professional and must include review/documentation of the following:

For GS-7, 9, 11 Disclosure Specialists, all new hire Specialists, and Specialists rated less than fully successful, a minimum of five (5) evaluative recordations must be issued to each caseworker prior to their Midyear Progress Review and a minimum of five evaluative recordations must be issued to each caseworker prior to the end of their rating period for a total of ten (10) evaluative recordations for the rating period. For GS-12 Senior Disclosure Specialists that are rated fully successful or higher, select a minimum of six (6) cases per year for review. Review at least half of the cases prior to the mid-year progress review. These recordations must consist of:

A minimum of four (4) evaluative multi-case targeted reviews issued to each caseworker per rating period included in the total per rating period:

Declining performance must be documented as soon as observed and early enough in the rating period to allow for adequate time to improve. The DM will advise the Area Manager, consult with Labor Relations, and refer to agency-wide guidance (IRM, iManage, etc.) and the National Agreement as appropriate. Minimum recordation is not sufficient when the DM has identified declining performance of an employee (see IRM 6.430.2.3.3 and IRM 6.430.2.3.4).

The DM will provide the employee with copies of all evaluative feedback within 15 work days and place a signed (both employee and manager) copy in the Employee’s Performance Folder (EPF) to be retained in accordance with established IRS policy (IRM 6.430.2.3.5(4)). If the employee refuses to sign, this must be notated on the evaluative feedback document with the date that the recordation was shared and placed in the EPF. The Area Manager will review employee evaluative feedback as part of Disclosure Office Operational Reviews in their Area.

Mid-Period Progress Review. The DM will timely prepare in writing a Midyear Progress Review for each employee at the mid-point of employee’s rating period in accordance with IRM 6.430.2.3.2 and the National Agreement (NA) Article 12, Section 2 K.

Clear guidance for areas of improvement must be included if the Progress Review indicates a decrease in performance from the last annual rating of record. Strong consideration must be given to the timing of the progress review to allow as much time as possible for the employee to improve. See NA Article 12, Section 4 L.

Numerical ratings will not be included in Midyear Progress Reviews however the narrative must be clear the performance level for each aspect using the language cited in the Critical Job Elements (CJE)’s.

End of Period Requirements. The DM will: