Employees are responsible for the protection and proper disposition of all information, documents and property in their possession or control. They must make every effort to protect information, documents and other property entrusted to their care and prevent unauthorized entry into areas where the information, documents and property are located.

The guidelines included in this section are applicable to employees working in flexiplace locations. Files containing IRS information or data will be secured when not in use or in the possession of the employee.

For guidelines concerning Chief Counsel and IRS information systems, employees should consult their servicing MITS organization or IRM 10.8.1, Information Technology (IT) Security Policy and Guidance.

The responsibilities of managers are to:

The responsibilities of employees are to:

Within the Office of Chief Counsel, documents may be classified Official Use Only (OUO) by the persons authorized in Delegation Order No. 89, Administrative Control of Documents and Material, as revised (see IRM 1.2.49, Delegations of Authority for Communications, Liaison and Disclosure Activities). This classification is used for documents which may be made available only to authorized personnel.

The overall principle is that the greatest amount of information will be made available to the public whenever possible. The OUO classification will generally be used only for law enforcement matters if publication would hinder the law enforcement process. OUO classification is generally invoked word by word or line by line, so that only the specific words or lines that need to be classified are in fact classified.

The classification of materials as Official Use Only requires the concurrence of the office of the Director, Governmental Liaison and Disclosure, and shall be coordinated by the Deputy Associate Chief Counsel (Legislation and Policy).

For additional guidance on use of the Official Use Only classification, see IRM 11.3.12 , Designation of Documents.

All Sensitive But Unclassified (SBU) documents and documents classified "Official Use Only" (OUO) must be placed in a designated container for disposal, separate from wastepaper baskets or paper recycling receptacles.

In the Headquarters Office, each Administrative Officer will establish a pick-up point in the office for collection and proper disposal of SBU and OUO information.

In field offices, each Finance and Management (F&M) Office Manager is responsible for establishing procedures for the proper disposal of SBU and OUO information.

Electronic mail (email) is provided for official business purposes.

Employees should evaluate the propriety of email as the communication vehicle for particular information or work products. If there is doubt as to whether email is appropriate, employees should check with their manager. Guidance on the use of email may be found in IRM 1.10.3, Standards for Using EMail, and in IRM 10.5.1.6.8, Privacy and Information Protection, Privacy Policy, Email.

Where appropriate, Enterprise Remote Access Protocol (ERAP) and encryption must be used for email to IRS employees.

Email messages or email attachments to recipients outside the IRS that contain PII or taxpayer information must be encrypted, using an IRS-approved encryption method. If the email is to a taxpayer or taxpayer representative, a Memorandum of Understanding (MOU) in which the taxpayer acknowledges the risks of using email must be executed prior to sending any such email. The MOU form differs depending on the type of encryption used. The procedures for sending encrypted email to recipients outside the IRS and the appropriate MOU forms may be found on the Litigation Technology Page of the Chief Counsel Intranet. Chief Counsel’s use of encrypted email in communications with taxpayers or taxpayer representatives in connection with Tax Court litigation, letter rulings or closing agreements is an authorized secure email program under IRM 10.5.1.6.8.1(2).

Routing and review procedures for email are the same as for letters and memoranda. Unless otherwise requested or unless simultaneous review is necessary, work products should be sent to the addressee(s) through customary supervisory/review channels.

"Broadcast/All User" email messages should receive pre-authorization in the headquarters office by an Associate Chief Counsel. In field offices, "All User" messages should be approved by the Area Counsel; cross-functional messages should be approved by the Managing Counsel or F&M Area Manager. "All User" email messages should include the name and title of the authorizing official.

Microsoft Skype and Lync are Microsoft messaging applications that facilitate informal, unofficial communication between employees. Chief Counsel has made an institutional decision to not conduct official business via Skype or Lync, or other non-email messaging applications, including text messaging. Outlook is not configured to automatically save Skype and Lync communications. If a conversation in Skype, Lync, or any other messaging application rises to the level of official business, the Chief Counsel user must take appropriate measures to preserve the conversation. Documents shared via Skype and Lync retain the status such documents had when originally created, and the appropriate document retention policies and discovery obligations remain applicable to those documents.

Confidentiality requirements for taxpayer returns and return information, as those terms are defined in IRC 6103(b)(1) and (2), are not changed by the use of email or messaging.

Email and other forms of electronic messaging are potentially subject to disclosure under the Freedom of Information Act (FOIA) and the applicable rules of civil or criminal discovery in litigation, to the same extent as paper documents. Communications for which privileges may be available (e.g., attorney-client, attorney work product) apply to email and other forms of electronic messaging as well as to traditional formats.

Record retention and preservation guidelines apply to email and other forms of electronic messaging communications based on their content. Guidelines may be found in IRM 1.15.6, Managing Electronic Records, and in the records control schedule for Chief Counsel (see NARA Request for Records Disposition Authority for Chief Counsel Records, DAA-0058-2012-0005 (December 1, 2015) to be incorporated into Document 12990, Records Control Schedules).

For assistance with legal questions concerning the application of Federal records statutes or regulations, contact the Associate Chief Counsel (General Legal Services).

The records control schedules for Chief Counsel can be found at:

Contact the National Records Officer or the local records officer with questions about the existence or identity of general records schedules or record control schedules covering a particular record or records.

For assistance with issues related to accessing or disclosing Service records pursuant to IRC § 6103, FOIA, or the Privacy Act, contact Branches 6 and 7 in the Office of the Associate Chief Counsel (Procedure and Administration).

Employees are responsible for the security of pocket commissions, ID cards (badges) and other types of identification media issued to them. Identification media should be in the possession of employees and should never be left unattended in briefcases, unlocked desk drawers, vehicles, etc. When not in use they should be stored in a locked container or left with a manager.

Employees will display ID cards at all times while in IRS facilities.

Employees must immediately report the loss, theft or destruction of identification media through their manager to the servicing Security office. The report should explain the circumstances and describe the recovery attempts made.

The recovery of any type of identification media should be reported through channels to the issuing Security office.

The policy of the Office of Chief Counsel is to provide reasonable protection commensurate with the nature and value of the information or property involved. Protective measures will vary by location, function and facility.

In general, access to space, property and the information contained therein will be restricted to those with a need for access.

For Counsel-specific guidelines, see CCDM 30.5.1, Space, Property, Procurement, and Telecommunications.

For IRS access and protection standards, see:

Where feasible, reception areas will be provided. Conference rooms and other areas expected to be used by visitors will be placed near entrances and away from secured or restricted areas.

Employees will be required to sign a receipt for door keys, building keys and electronic access cards issued to them. Under no circumstances should keys be duplicated by employees.

Employees are responsible for reporting the loss of keys or access cards to the Administrative Officer (employees located in Headquarters offices) or F&M Office Manager (field offices). The Administrative Officer or Office Manager is responsible for reporting key reassignments and losses to the local IRS Security office.

Codes for combination locks and key pads should be changed:

Keyed locks should be changed periodically as the budget permits.

Electronic access cards, door keys and building keys must be returned when employees resign, retire, are reassigned to another office, or are terminated.

In response to various incidents in the US Postal Service (USPS) system, all Counsel mail, regardless of the source or method of delivery (e.g., overnight delivery services), will be opened prior to delivery. The only exceptions are bulk mail and mail that has been irradiated by USPS. Deliveries should be made to the area specified by the Agency-Wide Shared Services (AWSS) representative for the building.

Employees opening mail should take appropriate precautions; protective supplies will be provided by IRS or Counsel.

Office Managers and headquarters Administrative Officers should prominently post guidelines for processing mail and packages in the mail area, including phone numbers for appropriate Security personnel. They may obtain further information from their servicing Security office.

Employees should be alert to suspicious packages which may:

If a suspicious package is discovered, employees should not handle the package or remove any items from the area. They should leave the area, gently close the door, and contact their manager. If a biochemical substance is suspected, the employee should immediately contact the Security office and follow their direction.