On February 15, 2021, IRS Commissioner Charles P. Rettig signed a revised memorandum that commits the IRS to fostering a model workplace free of conduct that negatively impacts employee engagement and productivity. The IRS’ goal is to address and eradicate any potentially harassing conduct. To achieve this goal, it is imperative that any conduct that is perceived to be unwelcome, hostile, and/or abusive be reported to a management official immediately.

Title VII of the Civil Rights Act of 1964, as amended, 42 USC 2000e-16

The Civil Service Reform Act, 5 USC 2302(b)(10)

Executive Order 11478, as amended May 28, 1998

Equal Employment Opportunity Commission Management Directive 715, Federal Responsibilities Under Section 717 of Title VII and Section 501 of the Rehabilitation Act (December, 2019)

Equal Employment Opportunity Commission, "Enforcement Guidance: Vicarious Employer Liability for Unlawful Harassment by Supervisors," No. 915.002 (June 18, 1999).

Burlington Industries v. Ellerth 524 U.S. 742 (1998)

Faragher v. Boca Raton, 524 U.S. 775 (1998)

Harris v. Forklift Systems, Inc. 510 U.S. 17 (1993)

Rosamaria F. v. Department of the Navy, EEOC Appeal No.:0120181068 (February 14, 2020)

IRM 1.2.1.2.7, Policy Statement 1-38 (Rev. 1), Equal Employment Opportunity)

2019 National Agreement Internal Revenue Service and National Treasury Employees Union; and

Department of Treasury, Office of Civil Rights and Diversity, Procedures for Addressing Allegations of Discriminatory Harassment, Civil Rights and Diversity Issuance System No. CRD-009, (June 28, 2019)

The IRS has zero tolerance for discriminatory harassing conduct against an employee or applicant for employment based on a protected characteristic. Moreover, the IRS won't tolerate harassment or bullying of any kind.

Employees are protected from harassment by non-employees, and the IRS may be held accountable for harassment by non-employees in work-related situations. Furthermore, the IRS may address harassment by an employee toward another employee under the AH policy, even if the harassment took place outside of the workplace and during off-duty hours.

The conduct covered by the AH policy is broader than the legal definition of unlawful harassment. The goal of the AH policy is to stop unwelcome conduct before it rises to the level of unlawful harassment and to prevent non-sexual, or sexual harassment, and/or bullying from occurring. Through enforcement of the AH policy, and by educating all employees, the IRS seeks to prevent, address, and correct behavior that violates the AH policy.

The IRS’ goal is to address and eradicate any potentially harassing conduct. To achieve this goal, it is imperative any conduct that is perceived to be unwelcome, hostile, and/or abusive be reported to a management official as soon as possible. Should any unwelcome, hostile, and/or abusive conduct occur, the AH policy sets forth procedures for immediate and appropriate investigation and corrective action. Importantly, if warranted, corrective action may include disciplinary or adverse action.

The IRS Chief Diversity Officer will annually evaluate IRS’ Anti-Harassment program (AHP). An effective Anti-Harassment program is part of a model EEO program, and a workplace free of discriminatory harassment, non-sexual, or sexual harassment, and/or bullying to prevent harassment on all protected bases, including race, color, religion, sex (sexual or non-sexual), national origin, age, disability, reprisal. The AHP compliance results must be included in the IRS’s Equal Employment Opportunity Commission Management Directive 715, Part G, Report to the Department of the Treasury.

The IRS Management Directive 715, Part G, Report to the Department of the Treasury and Pursuant to Part V(C)(1) of the Enforcement Guidance should include a discussion of the following:

Administrative complaint - An administrative complaint is a broad term meant to include any other forum in which an employee can raise issues, such as the Agency Grievance System, described in IRM 6.771, Agency Grievance System.

EEO complaint - An EEO complaint may be either informal or formal filed pursuant to the laws and regulations under the jurisdiction of the Equal Employment Opportunity Commission (EEOC). For an EEO complaint pursuant to 29 C.F.R. Part 1614, contact an EEO counselor in the Office of Equity, Diversity & Inclusion within forty-five (45) calendar days from the most recent incident of alleged harassment (or from the effective date of a personnel action if one is involved), as required in 29 C.F.R. 1614.105 (a) An employee may initiate contact with an EEO Counselor by sending an email message via *EEO (*EEO@irs.gov).

Negotiated grievance - A negotiated grievance is filed by a bargaining unit employee , in accordance with the provisions of the National Treasury Employees Union (NTEU). NTEU-IRS National Agreement, within forty-five (45) calendar days of the incident or the employee’s learning of the incident.

The Merit Systems Protection Board (MSPB). The Merit Systems Protection Board is an independent, quasi-judicial agency in the Executive branch that promotes an effective Federal workforce free of Prohibited Personnel Practices. To appeal to the MSPB pursuant to 5 C.F.R. 1201.22, file a written appeal with the MSPB within thirty (30) calendar days of the effective date of an appealable adverse action as defined in 5 C.F.R. 1201.3, or within thirty (30) calendar days of the date of receipt of the agency's adverse action decision, whichever is later.

The following table provides a list of Acronyms used throughout this IRM.

General harassment may include, but is not limited to:

While the single use of an epithet that offends another employee will typically not rise to the level of unlawful harassment, it is the IRS’ policy that such conduct is inappropriate in the workplace and won't be tolerated.

Cyber-harassment - Cyber-harassment or cyber-bullying involves using electronic devices, including cellular phones and computers, to transmit harassing or bullying text or images via text message, email, social media sites (e.g., Facebook, Twitter, Snapchat, Tik Tok, etc.) or blogs (e.g., Blogger, Wordpress, Tumblr, etc.). Although cyber-bullying is currently not recognized as a legal cause of action under Federal anti-discrimination laws, cyber-bullying based on a protected characteristic that constitutes unlawful harassment is prohibited. Regardless of the reason such activity occurs, cyber-bullying, for any reason, is against the IRS Rules of Conduct and is prohibited by the AH policy. Making derogatory comments or displaying offensive behavior about a person’s religious beliefs or any other protected characteristic

Examples of cyber-harassment or cyber-bullying include, but are not limited to:

Sexual Harassment : Sexual harassment is one form of harassment prohibited by the AH policy and refers to unwelcome sexual advances, requests for sexual favors, or other verbal or physical conduct of a sexual nature. The harasser may be the same sex or a different sex from the targeted person. Such conduct constitutes sexual harassment when:

Examples of sexual harassing conduct may include, but are not limited to:

The EDI Anti-Harassment Program Coordinator, or delegate, will report sexual harassment allegations to TIGTA within ten (10) calendar days of receiving notice of such allegations. The report provided by the EDI Anti-Harassment Program Coordinator, or delegate, to TIGTA should include the specific nature of the incident, the date and place of the incident, the names of the parties involved, as well as all pertinent facts. Notification to TIGTA does not remove the requirement that Management perform an inquiry and immediately address sexual harassment allegations.

Based on the information provided by the EDI Anti-Harassment Program Coordinator, TIGTA will determine whether it will conduct a separate investigation of the sexual harassment allegation. Regardless of whether TIGTA pursues a separate investigation of the sexual harassment allegation, the IRS’ inquiry will continue. Also, if the sexual harassment allegations arose through the EEO process, the EEO process will continue regardless of whether TIGTA takes jurisdiction of the allegation

Retaliatory Harassment: Retaliatory harassment is harassing conduct based on a person’s prior protected EEO activity. For instance, an employee is protected under Federal anti-discrimination laws from retaliation for having filed an EEO complaint, or testifying, assisting, or participating in any manner in an EEO investigation, proceeding, or hearing. In addition, an employee is protected from retaliation for engaging in reasonable opposition to any practice made unlawful under Federal anti-discrimination laws. Moreover, an employee is protected from retaliation for having requested a reasonable accommodation for a disability or religious belief. Even if the retaliatory harassment is not severe or pervasive enough to create a hostile work environment, retaliatory harassment may be unlawful if it could deter a reasonable person from asserting their EEO rights.

Bullying - Bullying occurs when an individual engages in repeated, unreasonable actions intended to intimidate, degrade, offend, humiliate, or marginalize the target person or group. Although bullying is currently not recognized as a legal cause of action under Federal anti-discrimination laws, bullying based on a protected characteristic that constitutes unlawful harassment is prohibited. Regardless of the reason such activity occurs, bullying, for any reason, is against the IRS Rules of Conduct and is prohibited by the AH policy.

Examples of workplace bullyingconduct may include, but are not limited to:

The following conduct typically would not constitute harassing conduct and is not covered by the AH policy:

Any employees who believe they have been subjected to non-sexual, or sexual harassment, and/or bullying are encouraged to inform the alleged offender verbally or in writing such conduct is unwelcome, it is offensive, and it must stop.

If an employee does not wish to communicate directly with the alleged offender, if such communication has been ineffective, or if the alleged offender is a manager who controls or otherwise affects the employee’s terms and conditions of employment, the employee can report an allegation of non-sexual, or sexual harassment, and/or bullying to any of the following individuals or options:

Employees who know of non-sexual, or sexual harassment, and/or bullying or witness what they believe to be non-sexual, or sexual harassment, and/or bullying must report the matter in a manner described above.

Reporting non-sexual, or sexual harassment, and/or bullying to any of the individuals provided above does not constitute initiation of the EEO process or grievance procedures and does not delay the time limits for initiating such actions.

Even if an employee reports the conduct to Management, to the EDI Anti-Harassment Program Coordinator, through the IRS Sexual Harassment Hotline, or to TIGTA:

Confidentiality: Reports of non-sexual, or, sexual harassment, and/or bullying will be kept confidential to the extent reasonably possible. Disclosures about allegations of non-sexual, or sexual harassment, and/or bullying will be made only on a "need to know" basis, in order to determine the facts surrounding the allegation and to take appropriate action.

Protection Against Retaliation: Retaliation against persons who make claims of non-sexual, or sexual harassment, and/or bullying, or who otherwise participate in the fact-finding process regarding such claims, won't be tolerated and should be immediately addressed pursuant to the procedures in the AH policy. Such retaliation is prohibited and may result in disciplinary action.

The EDI Anti-Harassment Program Coordinator, or Designee, will assist Management in conducting an inquiry into allegations of harassment, sexual harassment, and/or bullying as appropriate. Guidance, direction, and assistance are provided by the Anti-Harassment Program to Management to ensure relevant information is obtained, and the process is completed, within the stipulated timeframes as described below.

There may be an occasion in which an employee confides in Management they are being harassed but does not want any action taken. The employee's request notwithstanding, Management is still obligated to report the allegation(s) to the EDI Anti-Harassment Program Coordinator, or Designee. By making a manager aware of an allegation of non-sexual, or sexual harassment, and/or bullying, by extension the IRS has been made aware. As such, the EDI Anti-Harassment Program Coordinator, or their Designee, will initiate a Management Inquiry to determine whether harassment occurred and, if warranted, to ensure immediate, effective, corrective action is taken to stop the inappropriate and potentially unlawful behavior.

After receiving notification of such allegations, the EDI Anti-Harassment Program Coordinator, or Designee, will:

Management must conduct an immediate inquiry to determine the frequency and severity of the alleged non-sexual, or sexually harassing, and/or bullying conduct and, where appropriate, take steps to ensure no further non-sexual ,or sexually harassing, and/or bullying occurs. Absent extenuating circumstances, within ten (10) calendar days after notice of the allegation, the Agency will initiate the inquiry process to determine:

Management should record its activities and findings of the inquiry in writing. The scope and formality of the inquiry is determined on a case-by-case basis, depending on the nature and complexity of the allegations. Inquiries should consist of interviews with all persons with relevant information, including the individual accused of the harassing conduct, and a review of any written or electronic information related to the alleged conduct. Management should take appropriate steps to ensure no further harassment or bullying occurs. Absent extenuating circumstances, Management should complete its full inquiry within thirty (30) calendar days from notification of the non-sexual or sexually harassing, and/or bullying conduct.

In addition, Management must inform employees who make reports of discriminatory harassment or sexual harassment of the employee’s right to seek EEO counseling and the requirement to initiate such EEO contact within the 45 calendar days. The applicable timeframes are provided in the AH policy under IRM 1.20.3.10, Filing EEO Complaints, Administrative Complaints , or Negotiated Grievances.

Within one business day, a supervisor or manager who becomes aware of alleged harassment must notify the following appropriate officials:

Supervisors and directors who receive the report will notify the EDI Anti-Harassment Program Coordinator or Designee and provide a description of any initial steps taken to address the reported allegations.

If contacted regarding a complaint of harassment, managers should never refer the employee to another manager or tell the individual they can’t assist or direct the employee to another source, so the individual is deterred from further reporting.

EDI Anti-Harassment Program Coordinator, or their Designee, will initiate a Management Inquiry to determine whether harassment occurred and, if warranted, to ensure immediate, effective, corrective action is taken to stop the inappropriate and potentially unlawful behavior.

After receiving notification of such allegations, the EDI Anti-Harassment Program Coordinator, or Designee, will:

If it is determined non-sexual, or sexual harassment, and/or bullying occurred, Management will act immediately to ensure the improper conduct does not recur. Management must take appropriate corrective action, including disciplinary action where appropriate. In addition, Management must take appropriate corrective action, which may include disciplinary action, even if the alleged victim requests no action be taken.

Management will determine the appropriate corrective action by reviewing the report submitted by the Inquiry Official, and as appropriate, consulting with the Anti-Harassment Program Coordinator or Designee, and the Labor Relations office. Management should always consult with the Labor Relations office prior to taking any disciplinary or adverse actions against employees and may contact Chief Counsel, when desired. Management shouldn't implement any corrective actions until these consultations have taken place.

Ignoring a report of alleged harassment may subject the agency to liability for damages and possibly subject the manager to disciplinary action.

The Deciding Official will provide an alleged victim a close-out briefing. The briefing may be conducted verbally or in writing as dictated by circumstances and at the discretion of the Deciding Official. The Deciding Official will document, for the record, the Close-Out Briefing occurred.

The close-out briefing will notify the alleged victim that the Management Inquiry was conducted and the work environment will continue to be monitored to ensure no inappropriate conduct occurs. However, in accordance with the Privacy Act, if the Agency took corrective action, including disciplinary or adverse action, against the offending employee, this information won't be provided in the close-out briefing or otherwise shared with the alleged victim.

Because there may be additional requirements to provide a close-out briefing to a Bargaining Unit employee alleged to have engaged in harassing or bullying behavior, Management is advised to consult with the Labor Relations office about such matters.

The Deciding Official will provide the alleged harasser with a close-out briefing during which that individual will be notified of what, if any, corrective actions will be taken. If it is determined an adverse action is warranted, the information from the inquiry that is the basis for the adverse action will be shared with an individual against whom disciplinary or adverse action is proposed. Information gathered during the inquiry will be made available to the EEO Investigator if an EEO complaint is filed and accepted by Treasury on the same or a related matter.