The IRS and the ID Card

Pocket commissions will be issued only to those employees who are required to present proof of their authority in the performance of their official duties. With few exceptions pocket commissions are primarily intended to identify Service personnel to the public when dealing with tax matters. They will not be issued to employees merely to identify themselves for transaction of routine business. Pocket commissions will only be displayed as prescribed in 6.2 of this Section. Misuse of pocket commissions is a violation of the Rules of Conduct and may be a violation of Federal Law (18 U.S.C. 499).

Pocket commissions are categorized as either "enforcement" or "nonenforcement." Enforcement commissions conform to the format prescribed by the Department of Treasury for Treasury Law Enforcement Officers and may be issued only to individuals in the 1811 series, Special Agents (Criminal Investigation).. Nonenforcement pocket commissions are those issued to all other authorized employees.

The enforcement pocket commission consists of a black leather combination shield/pocket commission case with cut-out on the outside for the enforcement shield. Inserted inside are laminated upper and lower pocket commission inserts. The upper insert contains the name of the employee. The lower insert contains the title, color photograph, and signature of the employee, certification of authority, serial number, and handwritten signature of the authorizing offices. The date of issue should be placed above the serial number.

The non-enforcement pocket commission consists of a red leather folder, embossed in gold on the outside with the Internal Revenue seal, the words "United States Treasury Department, Internal Revenue Service" and a straight line border. Affixed to the inside are laminated upper and lower pocket commission inserts. The upper insert contains the photograph and signature of the employee. The lower insert contains the name and title of the employee, date of issue, serial number, certification of authority of the employee, and the handwritten signature of the authorizing official.

In the upper right hand corner of each commission is a line for the office code. This should be the geographic code of the issuing office (the same code used on ID cards). Each commission will have a serial number and the suffix "E" on enforcement commissions and "A" on nonenforcement commissions.

Clear, plastic covers may be used to protect the commission from wear, however, other adornments are not authorized.

The Commissioner, Deputy Commissioner, Operating Division Commissioner, and Chief Counsel, Chief Officers, are the only approving authority for issuance of pocket commissions to authorized employees under their supervision.

Security offices are responsible for issuing pocket commissions to authorized employees for maintaining and safeguarding supplies.

The Chief Criminal Investigation is the designated issuing officer for enforcement pocket commissions for Criminal Investigation personnel, Servicewide.

Managers will identify those employees who are required to present proof of their authority during taxpayer contacts and will initiate requests for pocket commissions for authorized employees.

In order to hold a pocket commission, employees must meet the criteria in section 6.1 of this chapter and must be on the authorized list of pocket commission holders.

To keep the list of authorized pocket commission holders current, recommended changes to the authorized list must be forwarded to the Director, Real Estate and Facilities Management (REFM). The memorandum requesting the change must provide the title, the series and the reason for adding the position (see Exhibit 1.16.6–2). Changes to the list must be sent through the Chief Officer, operating Division Commissioner or Chief Counsel of the requesting organization for concurrence before it is sent to REFM.

Managers will request pocket commissions for authorized employees by forwarding a memorandum to the appropriate issuing office. The request must contain the following information.

Photographs for pocket commissions must be 1 ¹/₆′ wide X 1 ⁵/₁₆′ high and printed on single weight paper.

Photos made with the ID card cameras with the IRS seal, blue background, and trimmed to the appropriate size, are acceptable. (Photo should be taken with a forehead distance of 50 inches).

The pocket commission insert must be signed and dated by the authorizing official. Rubber stamped or preprinted facsimile signatures are not acceptable. Authority to sign pocket commissions may be redelegated to other executive level positions or if the authorized official will be away from the office for a period of time. This authority is usually contained in the delegation of authority to act.

The inserts must be laminated in order to protect it from tampering and affixed to the folder in such a manner as to permit their later removal without mutilating the folder.

When an insert for a pocket commission becomes dirty or mutilated, or the photograph fails to resemble the bearer, it should be returned to the issuing office for destruction and replacement.

In accordance with the Federal Service Impasses Panel decision dated March 10, 1992, Internal Revenue Service employees authorized to hold a pocket commission may use a registered pseudonym, in lieu of their legal name, to protect themselves from potential harassment by taxpayers.

No employee may have more than one pocket commission in their possession. If an employee is issued a pocket commission using a registered pseudonym, that individual may not be issued any other pocket commission. If an employee is already in possession of a pocket commission, it must be recovered prior to issuance of the pocket commission using a pseudonym.

Employees may not change back and forth between their real name and a pseudonym. Once a pocket commission is issued using a pseudonym, that commission remains in place until the employee transfers to another position or office or separates from the Service.

Requests for pocket commissions using pseudonyms must be made in writing by the employee’s manager. The request must include both the employee’s real name and his/her registered pseudonym, name of standard position title and series, type of pocket commission (enforcement/nonenforcement), employee’s post of duty and phone number, duties which require the need for credentials and the manager’s phone number and mailing address. (The requesting function is responsible for notifying TIGTA when employees are approved to use a pseudonym.) Guidance on the issuance of pseudonyms may be found in IRM 1.2.4.

Pocket commissions are the property of the Internal Revenue Service. Immediately upon transfer, suspension or separation of an employee, the manager must ensure that the pocket commission is recovered. Upon recovery, the pocket commission will be returned to the issuing office and will be destroyed. If leather folders are in satisfactory condition, they should be retained for reuse.

If the employee is suspended, the pocket commission will be recovered by the manager and held pending the final determination of action.

When employees are on extended leave without pay, the pocket commission will be held until the employee’s return. If the leave is expected to continue for more than one year the issuing office should destroy the pocket commission.

When an employee transfers to a position under the authority of another authorizing official or to a position where pocket commissions are not authorized, the pocket commission will be recovered and returned to the issuing office for reconciliation of ID media records and destruction of the commission.

Pocket commissions should be destroyed in accordance with the records disposition scheduled (see IRM 1.15.2, Records Disposition Handbook).

Managers have the option to permit the retention of canceled pocket commissions by those eligible, however, such retention will not be automatic. A specific request , in writing, must be made by the employee’s manager (or next of kin) at the time the pocket commission is recovered by the employee’s manager.

Pocket commissions may be canceled and presented to employees identified by the following criteria:

Canceled pocket commissions may not be used for purposes of identification but may only be used for display purposes.

Pocket commissions using registered pseudonyms may not be canceled and presented to employees. These commissions must be recovered and destroyed.

All pocket commissions to be awarded will be forwarded by mail (see 4.6.1 of this Manual for mail instructions) to the appropriate issuing office so that they may be properly canceled. After cancellation, the pocket commissions will be returned to the employee’s manager for presentation to the retiree or the next of kin.

Each insert of each pocket commission will be stamped with a hot stamp validator with the word " MEMENTO" . The stamp must be such that it will leave a colored (gold or blue) impression in each insert (into the laminate).

Enforcement commissions will be removed from the leather case and mounted on a red leather folder before being sent to the issuing office for cancellation.

Issuance of new or replacement credentials to retirees or persons previously separated from the Service is not authorized.

Records will be maintained on canceled commissions to ensure accountability of each pocket commission.

All pocket commission inserts, upper and lower, both stock and completed, must at all times be under the custody and control of an authorized IRS employee or locked in a security container, even if stored in a secured area, unless more protection is specified.

The alphabetical records required by 6.11 below must always be under the custody and control of an authorized IRS employee or locked in a security container.

Items listed in (1) and (2) above, when no longer required must be destroyed in accordance with Section 13 of this Manual.

The control and security of pocket commission inserts and supplies will be the direct responsibility of the Security function.

Form 1930, Custody Receipt for Government Property (or alternate method that captures the same information), will be required for each pocket commission issued.

Both an alphabetical file and numerical file will be maintained for pocket commissions. Form 1930 will be used for the alphabetical file and Form 6663, Numerical Pocket Commission Record (see Exhibit 1.16.6–4), will be used for the numerical file (a computerized listing is an acceptable alternative).

If a pseudonym is being used, an additional alphabetical file on the employee’s registered pseudonym will be maintained in addition to 1 and 2 above (Form 1930 may be used for this purpose) for purposes of ID media records.

Inventory and destruction records will be maintained. A simple log showing receipt and use of supplies will be kept.

Annually, and on a sample basis, the accuracy of the pocket commission records will be audited and reconciled against the numerical and alphabetical file.