Court filing
TIGTA Report 2021-16-073 — Steps Taken to Protect IRS Employee Health and Safety; Additional Efforts Needed to Ensure Federal Guideline Compliance
Record facts
| Court | Treasury Inspector General for Tax Administration (TIGTA) |
|---|---|
| Filed | 2021-09-16 |
Summary
A final audit report of the Treasury Inspector General for Tax Administration, Report Number 2021-16-073, issued September 16, 2021, on the actions the Internal Revenue Service took to execute its Pandemic Incident Management Plan and protect employee health and safety during the COVID-19 pandemic. The report states that the IRS completed the required actions under the Plan and used data on employee infection rates, telework status and facility status in its decision-making. During unannounced visits to the IRS's eight campuses, TIGTA confirmed that personal protective equipment was provided but observed missing or unofficial signage and noncompliance with Federal mask and social distancing guidelines, and found leave options were not consistently understood. It makes one recommendation, that the Commissioner's Chief of Staff update the Plan, and states that IRS management agreed.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
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Steps Were Taken to Protect Employee Health and
Safety, but Additional Efforts Are Needed to Ensure
Compliance With Federal Guidelines During Pandemics
September 16, 2021
Report Number: 2021-16-073
TIGTACommunications@tigta.treas.gov | www.treasury.gov/tigta
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
HIGHLIGHTS: Steps Were Taken to Protect Employee Health and Safety, but Additional
Efforts Are Needed to Ensure Compliance With Federal Guidelines During Pandemics
Final Audit Report issued on September 16, 2021
Report Number 2021-16-073
Why TIGTA Did This Audit
This audit was initiated to
evaluate the actions the IRS has
taken to execute its Pandemic
Incident Management Plan and
protect the health and safety of
its employees during the
Coronavirus Disease 2019
(COVID-19) pandemic. TIGTA is
also providing updated
information on the IRS’s general
COVID-19 response as well as on
the IRS’s pandemic planning
efforts since issuance of TIGTA’s
interim report on this topic in
March 2021.
Impact on Taxpayers
The COVID-19 pandemic
continues to affect the IRS’s
ability to perform its
responsibilities of processing tax
returns. The pandemic also
threatens the health and safety of
IRS employees. As such, the IRS
has had to continue to balance
the completion of its mission with
the health and safety of its
employees.
What TIGTA Found
Overall, the IRS completed necessary actions related to the
requirements outlined in its Pandemic Incident Management Plan
and continues to take steps to ensure the health and safety of its
employees. In addition, the IRS leveraged data related to employee
infection and transmission rates, employee telework eligibility and
status, and facility status to allow for informed decision-making
during the pandemic.
During unannounced site visits to the IRS’s eight campuses, TIGTA
confirmed that the IRS provided employees with personal protective
equipment such as disposable masks, hand sanitizer, and disinfectant
wipes. While adequate signage pertaining to health and safety
guidelines was found, TIGTA observed instances where signage was
missing, damaged, or unofficial signage was used. Following
discussions with IRS officials, signage was updated and replaced.
Additionally, the IRS generally continues to ensure that its COVID-19
guidance aligns with Federal policies. However, during the
unannounced site visits, TIGTA observed instances of noncompliance
with Federal mask requirements and social distancing guidelines.
The IRS designated direct supervisors as responsible for addressing
noncompliance issues. However, there are a number of
circumstances under which direct supervisors cannot or may not feel
comfortable addressing an employee’s failure to adhere to COVID-19
guidance. Noncompliance with Federally mandated guidance can
jeopardize the health and safety of all employees in the workplace.
Further, COVID-19 infections in IRS facilities can result in the
temporary closure of IRS workspaces and the inability of employees
to work, thereby impacting the IRS’s ability to fulfill its mission.
TIGTA also noted that IRS officials had varying degrees of
understanding of the types of paid leave available to employees who
had COVID-19-related needs. While the IRS had internal guidance, in
some instances, IRS guidance had been superseded by newly
enacted Federal laws, and had yet to be updated while the IRS
awaited additional direction from the Office of Personnel
Management and the Department of the Treasury. As a result,
COVID-19 leave options were not clearly understood by the IRS
workforce.
What TIGTA Recommended
TIGTA recommended that the Commissioner’s Chief of Staff update
the Pandemic Incident Management Plan to encourage leaders to
help ensure that employees are following policies and guidance
issued in response to emergency conditions. In their response, IRS
management agreed with the recommendation. In addition, as a
result of TIGTA’s finding and unannounced site visits, the IRS updated
existing guidance clarifying the leave options, reminded employees
of the current mask wearing requirements, and updated (or replaced)
signage where needed.
U.S. DEPARTMENT OF THE TREASURY
WASHINGTON, D.C. 20220
TREASURY INSPECTOR GENERAL
FOR TAX ADMINISTRATION
September 16, 2021
MEMORANDUM FOR: COMMISSIONER OF INTERNAL REVENUE
FROM:
Michael E. McKenney
Deputy Inspector General for Audit
SUBJECT:
Final Audit Report – Steps Were Taken to Protect Employee Health and
Safety, but Additional Efforts Are Needed to Ensure Compliance With
Federal Guidelines During Pandemics (Audit # 202110611)
This report presents the results of our review of the actions the Internal Revenue Service took to
execute its Pandemic Incident Management Plan and to protect the health and safety of its
employees during the Coronavirus Disease 2019 (COVID-19) pandemic. This review is part of
our Fiscal Year 2021 Annual Audit Plan and addresses the major management and performance
challenge of Responding to the COVID-19 Pandemic.
Management’s complete response to the draft report is included as Appendix IV.
Copies of this report are also being provided to the Internal Revenue Service managers affected
by the report recommendation. If you have any questions, please contact me or Heather M. Hill,
Assistant Inspector General for Audit (Management Services and Exempt Organizations).
Steps Were Taken to Protect Employee Health and Safety, but Additional Efforts
Are Needed to Ensure Compliance With Federal Guidelines During Pandemics
Table of Contents
Background .....................................................................................................................................Page 1
Results of Review .......................................................................................................................Page 2
Steps to Protect Employees Have Been Taken; However, Additional
Efforts Are Needed to Ensure Compliance With Federal Guidelines
During Pandemics ................................................................................................................Page 2
Recommendation 1: ...................................................................Page 12
Appendices
Appendix I – Detailed Objective, Scope, and Methodology ................................Page 13
Appendix II – Sections of the IRS Pandemic Incident
Management Plan Reviewed by TIGTA ........................................................................Page 14
Appendix III – Employees Reporting to an IRS Facility for a Full Week ...........Page 18
Appendix IV – Management’s Response to the Draft Report ............................ Page 19
Appendix IV – Abbreviations .......................................................................................... Page 22
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Background
On January 21, 2020, the Centers for Disease Control and Prevention (CDC) reported the
first case of the Coronavirus Disease 2019 (COVID-19) in the United States. COVID-19 is a
disease caused by a virus with symptoms including fever, cough, fatigue, and shortness of
breath. However, COVID-19 can cause more severe symptoms and death, particularly among
elderly individuals and individuals with underlying medical conditions. On March 11, 2020, the
World Health Organization officially declared COVID-19 a pandemic. On December 11, 2020,
the U.S. Food and Drug Administration issued the first emergency use authorization for a
vaccine for the prevention of COVID-19. According to Johns Hopkins University, as of
July 22, 2021, there have been more than 4.1 million COVID-19 deaths worldwide, and more
than 3.7 billion vaccine doses have been administered, 338 million of which were administered
in the United States.1
The Internal Revenue Service (IRS) continues to contend with unprecedented challenges because
of the COVID-19 pandemic. As such, the IRS must maintain a balance between the fulfillment of
its mission and the health and safety of its employees, 42 of whom have died because of the
virus as of June 2021. For example, the IRS had a significant backlog of tax returns at the end of
Calendar Year 2020 ‒ more than 8.3 million individual tax returns and transactions received in
Calendar Year 2020 still needed to be processed. This represents more than a 1,200 percent
increase in the paper-filed returns carryover inventory to the 2021 Filing Season when compared
to a normal processing year.2 As of May 2021, this backlog is moving through processing, and
the IRS is no longer reporting a backlog of tax returns received in Calendar Year 2020.
In addition, the IRS delayed the start of the 2021 Filing Season until February 12, 2021,
two weeks later than the prior filing season. According to IRS management, the later start
allowed the IRS to update its processing systems. The programming required to update these
systems for the filing season was delayed because the IRS focused its efforts on issuing the
second Economic Impact Payment as a result of the Consolidated Appropriations Act, 2021.3 On
March 17, 2021, the Department of the Treasury (Treasury Department) and the IRS announced
the 2021 Filing Season deadline would be extended to May 17, 2021, to help taxpayers navigate
the unusual circumstances related to the pandemic.
This audit is one in a series being conducted by the Treasury Inspector General for Tax
Administration (TIGTA) as part of our oversight role of the IRS’s response to the COVID-19
pandemic. This report includes updates to information initially provided in our previously issued
interim report and other information on the IRS’s pandemic planning efforts.4
1 Johns Hopkins University of Medicine Coronavirus Resource Center, https://coronavirus.jhu.edu/map.html (last
visited June 15, 2021).
2 Treasury Inspector General for Tax Administration, Report No. 2021-40-038, Interim Results of the 2021 Filing
Season p. 5 (May 2021). The filing season is the period from January through mid-April when most individual income
tax returns are filed.
3 Pub. L. No. 116-260, 134 Stat. 1182 (2020).
4 TIGTA, Report No. 2021-16-020, Interim Report – IRS COVID-19 Response Timeline and Policies to Protect Employee
Health and Safety (Mar. 2021).
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Results of Review
Steps to Protect Employees Have Been Taken; However, Additional Efforts Are
Needed to Ensure Compliance With Federal Guidelines During Pandemics
The IRS completed necessary actions to execute the requirements outlined in the Pandemic
Incident Management Plan (“Pandemic Plan” or “Plan”) in response to the COVID-19 pandemic
and continues to update its policies to protect employee health and safety, generally in keeping
with Federal guidance. In addition, the IRS leveraged data related to employee infection and
transmission rates, employee telework eligibility and telework status, and facility status to allow
for informed leadership decision-making during the pandemic. Although the IRS continues to
update policies to protect employee health and safety, we noted an inconsistent understanding
of available pandemic-related leave options for employees. According to IRS management,
after legislation is enacted resulting in additional leave flexibilities, the IRS must wait for the
Office of Management and Budget (OMB), the Office of Personnel Management, and the
Treasury Department to issue guidance before it can issue its own internal guidance and make
the appropriate updates to its systems to accommodate these new flexibilities. Frequent
guidance changes can make it difficult for managers to stay abreast of current guidance.
However, the IRS has since clarified the options available to employees. While the IRS has made
significant efforts to protect the health and safety of its workforce, we also observed instances of
noncompliance with Federal mask requirements and social distancing guidelines that were in
effect at the time of our review.
Actions were taken to adequately implement key areas of the IRS’s Pandemic Plan
IRS policy mandates that a comprehensive and effective program must be in place to ensure the
continuity of its essential functions under all circumstances.5 As part of the program, the IRS
created the Pandemic Plan, which defines procedures to address any serious outbreak of a
contagious illness, such as pandemic influenza, that causes significant employee absenteeism.
The Plan includes measures designed to minimize the health, social, and economic impacts of a
pandemic by protecting personnel health and safety at work. According to the IRS, the Plan is
designed to ensure the IRS’s ability to continue essential functions and operations from primary
facilities with little disruption to its customers and stakeholders. On March 4, 2020, the Deputy
IRS Human Capital Officer (HCO) activated the Plan and officially commenced the IRS’s
COVID-19 response.
The Plan consists of four overall sections: the IRS pandemic continuity of operations, planning
elements, scenario comparisons, and Delegation Orders. The sections cover numerous topics,
including the IRS’s guiding principles while implementing its response to a pandemic, plans and
procedures, mission-essential functions and other business priorities, and communications
during a pandemic. Given that the Plan contemplates a number of different scenarios that may
occur, not all sections of the Plan were applicable during the COVID-19 pandemic. As such, we
identified the most critical sections of the Plan that were relevant to the IRS’s COVID-19
5 Internal Revenue Manual 10.6.1 (Mar. 11, 2020).
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response and determined that the IRS adequately executed and generally adhered to the Plan.6
Appendix II provides greater detail about the Plan and its execution.
Guiding principles
Guiding principles are the managing philosophies the IRS used as the basis for implementing
the Plan. For example, one of the guiding principles is that senior management meet regularly
to determine what resources would be needed and how existing resources could be used to
fulfill those needs. Based on our review of the IRS’s meeting minutes, we determined that the
IRS’s Executive Steering Committee, which consisted of senior management officials, began
meeting in March 2020 three or more times per week. As the pandemic continued, the
Committee still met regularly, at least once per week. The Committee met to discuss topics such
as updates to Federal guidance, mission-essential needs within the organization, and the
continuance of telework.
Another guiding principle is that IRS functions and operations will be telework ready in the
event of a pandemic. In an effort to begin to address this requirement, the IRS issued an
evacuation order, effective March 30, 2020, for all employees, including those who were
currently not teleworking but whose work is portable and can be adapted to work from home.7
The evacuation order was extended twice and is currently in effect until September 23, 2021. As
of June 17, 2021, employees with portable work continue to perform their duties at home, while
recalled employees with nonportable work continue to report to the office. See Appendix III for
more detailed information on employees reporting to an IRS facility.
IRS pandemic continuity of operations
IRS pandemic continuity of operations are the activities the IRS and its business units use to
ensure that the IRS has the capability to continue its essential functions and operations during a
pandemic. This section of the Plan instructs the IRS to identify personnel who have the authority
to activate and deactivate the IRS’s continuity plans, which include those related to the
pandemic. The IRS has stated the following executives have the authority to activate and
deactivate those plans – the Commissioner; the Deputy Commissioner for Services and
Enforcement; the Deputy Commissioner for Operations Support; the Deputy HCO; and the
Senior Commissioner Representative – Continuity Operations, Continuity Operations Program
Manager. The Deputy HCO activated the Plan on March 4, 2020.
Plans and procedures
The plans and procedures are the policies and preparations that ensure the continuation of the
IRS’s essential functions and operations and the services that support them. For example, the
Plan instructs the IRS to identify the individual(s) responsible for coordinating the IRS’s
pandemic planning. We verified this individual to be the Program Manager, Senior
Commissioner’s Representative – Continuity Operations. The Plan also instructs the IRS to
support the Federal response to a pandemic as well as the responses by State, local, and tribal
entities. Based on our review of documentation and discussions with IRS leadership, the IRS
6 In May 2021, the IRS issued a revised pandemic plan, which was not reviewed as part of this audit.
7 For more information on the IRS’s efforts to increase telework, see TIGTA, Report No. 2021-IE-R002, Interim Report –
The IRS Leveraged Its Telework Program to Continue Operations During the COVID-19 Pandemic (Mar. 2021).
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Steps Were Taken to Protect Employee Health and Safety, but Additional Efforts
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kept abreast of Federal, State, and local requirements, such as stay-at-home orders, and aligned
IRS operations accordingly.
Mission-essential functions and other business priorities
Mission-essential functions and other business priorities are the limited set of agency-level
functions that must be continued throughout or resumed as soon as possible after a disruption
of normal activities as well as those functions and processes that support the mission-essential
functions. As part of the Plan, the IRS determined the following functions must remain in a
constant state of readiness and play a key role in responding to an incident such as a
pandemic:8
•
Physical Security.
•
Situational Awareness and Management Center.
•
Executive Transportation and Security.
•
Incident Management (within HCO).
The IRS leveraged data to allow for informed leadership decision-making related to
COVID-19
The IRS has a variety of data sources that provide useful information to IRS executives making
challenging decisions as the pandemic continues. In order to streamline the dissemination of
this information in a way that is easily useable by IRS leadership, the IRS used data visualization
software to create COVID-19 dashboards for senior leadership. These dashboards collect and
present up-to-date information on the status of a number of key metrics related to COVID-19.
For example, the IRS created a dashboard on the effects of COVID-19 at the IRS, which is
presented as a nationwide map that includes every IRS facility. This dashboard presents the
status of each IRS facility (closed, open for essential operations, or other), the number of
employees reporting to each facility, and the number of recent cases of COVID-19 among
employees, including those who were in the office within 14 days of receiving a positive test
(thereby posing a transmission risk to those who were around them). Figure 1 provides an
example of the dashboard illustrating the status of each IRS facility for IRS leadership.
8 According to the IRS, a constant state of readiness is a function’s capability to resume operations with minimum
downtime as defined by the business process owners.
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Figure 1: Example of COVID-19 Dashboard
Source: IRS data visualization software.
The IRS also created dashboards showing the number of IRS employees teleworking, on leave,
or working in the office by facility at a given time as well as the number of employees who are
eligible to telework at a given IRS facility in conjunction with its operating status. We believe
these types of dashboards have allowed IRS leadership to more timely receive information
needed, allowing for better-informed decision-making.
The IRS continues to update policies to protect employee health and safety
As the COVID-19 pandemic progresses, Federal, State, and local guidance continues to evolve
and change. As a result, the IRS continues to update its internal guidance to align with Federal
COVID-19 guidance. The IRS also continues to share updates on current COVID-19 guidance
through continuous communications with its employees and managers, such as through
frequent e-mails and the IRS’s internal website.
On January 20, 2021, the President signed Executive Order 13991, which states, in part, that all
individuals “on Federal lands should all wear masks, maintain physical distance, and adhere to
other public health measures as provided in CDC guidelines.”9 The Executive Order also
instructed departments and agencies to require compliance with CDC guidelines with respect to
wearing masks, social distancing, and other public health measures and established the Safer
Federal Workforce Task Force (Task Force).10 Subsequent to the Executive Order, additional
guidance from the Task Force, the OMB, the Occupational Safety and Health Administration, and
the Treasury Department was disseminated, enforcing the need for employees to wear masks in
common areas and shared workspaces and practice social distancing. In response to these
requirements, on February 24, 2021, the IRS issued updated guidance stating that face masks
9 Exec. Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing, 86 FR 7045 (2021).
10 The Safer Federal Workforce Task Force issues updated guidance and recommendations primarily through the
Office of Personnel Management, the OMB, and the CDC to assist Government agencies operating during the
pandemic with maintaining employee health and safety.
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must be consistently worn in common areas, shared workspaces, and outdoor shared space
when social distancing cannot be maintained.
On April 5, 2021, the CDC updated its guidance on cleaning and disinfecting facilities for
someone who has been sick or has tested positive for COVID-19. The new guidance states, in
part, “if more than three days have passed since the person who is sick or diagnosed with
COVID-19 has been in the space, no additional cleaning (beyond regular cleaning practices) is
needed.” In response to this, on April 15, 2021, the IRS issued updated guidance reducing the
requirement for recommended cleaning and disinfection for work areas from seven days or less
to three days or less after the work area was occupied by an employee who tested positive for
COVID-19. Further, the IRS will no longer conduct special cleanings of workspaces that have
remained vacant for more than three days.
On May 13, 2021, the CDC updated existing guidance, stating fully vaccinated individuals do not
have to wear masks or socially distance in any setting except where required by Federal, State,
local, tribal, or territorial laws, rules, and regulations, including local business and workplace
guidance.11 Shortly after the CDC updated its guidance, the OMB informed Federal departments
that the May 13 CDC guidance should be followed and that fully vaccinated individuals no
longer needed to wear a mask in Federal buildings. In response, on May 18, 2021, the HCO
issued internal guidance that fully vaccinated Federal employees, on-site contractors, and
visitors to IRS facilities no longer needed to wear a mask. However, those who are fully
vaccinated may choose to continue to wear a mask in IRS facilities. The IRS further states that
employees, contractors, and visitors who are not fully vaccinated should continue to wear a
mask.
Figures 2 and 3 provide a timeline of significant events related to the COVID-19 pandemic
during the period of January 2020 through May 2021. These events include policy changes and
health and safety incidents.
11 CDC, Interim Public Health Recommendations for Fully Vaccinated People (May 13, 2021).
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Figure 2: Timeline of COVID-19 Events (January 2020 to January 2021)
Source: TIGTA-generated chart based on Federal and IRS guidance, IRS data concerning employees
testing positive for COVID-19, and significant COVID-19–related events.
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Steps Were Taken to Protect Employee Health and Safety, but Additional Efforts
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Figure 3: Timeline of COVID-19 Events (January through June 2021)
Source: TIGTA-generated chart based on Federal and IRS guidance, IRS data concerning employees
testing positive for COVID-19, and significant pandemic-related events.
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COVID-19–related leave options were not consistently understood by the IRS workforce
During our review, we determined that IRS officials had varying degrees of understanding of the
types of paid leave available to employees who had COVID-19-related needs. While the IRS had
internal guidance on this matter, in some instances, IRS guidance had been superseded by
newly enacted Federal laws and had yet to be updated. IRS management indicated that it could
not immediately update guidance until they received implementing guidance from the Office of
Personnel Management, the OMB, and the Treasury Department. As a result, the IRS workforce
had varying degrees of understanding about the COVID-19–related leave options available to
them.
For example, during discussions with IRS officials, they were unable to provide a unified
response as to what leave options were available to an employee awaiting a COVID-19 test
result. Some employees awaiting test results may have been authorized the use of weather and
safety leave while others did not have it available to them, resulting in the use of an employee’s
sick leave. This is particularly concerning for instances in which an employee may have already
exhausted their sick leave and was not authorized to use weather and safety leave. In these
cases, the IRS risks an employee returning to work while awaiting a COVID-19 test in lieu of
taking unpaid leave.
On March 11, 2021, the American Rescue Plan Act of 2021 was signed into law, establishing
a new category of paid leave for certain types of Federal employees with qualifying
COVID-19-related circumstances beginning March 11, 2021, through September 30, 2021.12 This
law provides available paid leave options to Federal employees who are unable to come into the
office due to COVID-19-related issues and are unable to telework.
Management Action: After meeting with the IRS regarding available COVID-19-related leave
options for employees, the IRS updated existing guidance clarifying these leave options
employees could request in certain COVID-19-related situations, including new options
established as part of the American Rescue Plan Act of 2021.13 The guidance also stated that the
request could be used retroactively to March 11, 2021.
Improvements are needed to ensure that current health and safety guidance is being
adhered to in the IRS workplace
In March 2021, TIGTA’s Office of Audit and Office of Inspections and Evaluations completed
unannounced site visits to eight campuses to determine whether the IRS implemented its own
COVID-19 guidance and whether employees were adhering to related requirements.14 Overall,
TIGTA found that the IRS implemented its COVID-19 guidance; however, we observed instances
of noncompliance with health and safety guidance at all eight facilities, including guidance
pertaining to mask and social distancing requirements.
12 Pub. L. No. 117-2, 135 Stat. 4.
13 Leave options related to COVID-19 situations were previously provided in the Families First Coronavirus Response
Act [Pub. L. No. 116-127, 134 Stat. 178 (2020)] and the Consolidated Appropriations Act, 2021, but have since expired.
The American Rescue Plan Act of 2021 replaced both of these laws.
14 The unannounced site visits were conducted at the following locations: Fresno, California; Atlanta, Georgia;
Andover, Massachusetts; Kansas City, Missouri; Philadelphia, Pennsylvania; Memphis, Tennessee; Austin, Texas; and
Ogden, Utah.
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While most employees were wearing masks, we observed instances in which masks were not
being properly worn by employees, such as employees not wearing a mask at all or wearing it in
such a way that it did not fully cover their nose or mouth. We also observed employees working
in cubicles without wearing a mask. Additionally, TIGTA observed instances in which employees
were not social distancing, such as when walking in groups through hallways or in cafeterias
where employees rearranged tables and chairs in order to sit together during breaks.
At the time of our unannounced site visits, the Executive Order required all individuals to wear
masks and maintain social distancing while on Federal property. The Executive Order also
instructed those individuals to comply with ongoing CDC guidelines related to COVID-19.15
Although a reasonable accommodation may be granted waiving the mask requirement under
certain circumstances, IRS officials stated that very few reasonable accommodations were
approved.
During discussions with IRS officials, we were provided with conflicting information regarding
whether a mask should be worn in a cubicle, which varied from facility to facility. The Executive
Order stated that face masks must be worn on all Federal property and did not indicate
exceptions for cubicles or offices. On January 24, 2021, the OMB similarly issued guidance
stating masks should be worn in all Federal facilities. The Treasury Department’s COVID-19
Workplace Safety Plan more explicitly states that masks must be worn in any common areas or
shared workspaces (including open floorplan office space, cubicle embankments, and
conference rooms).16 The IRS updated its internal guidance on February 24, 2021, stating that
masks needed to be worn in all common areas, including cubicles. However, prior IRS internal
guidance stated masks were not required to be worn in cubicles or in a private office. We did
not approach IRS employees to determine why masks were not being worn properly. However,
we believe changes to mask-wearing policies may not have been communicated effectively to all
IRS employees.
Management Action: After meeting with IRS management regarding the issues identified
during our site visits, the IRS issued e-mails to all IRS employees indicating that masks needed
to be worn at all times in common areas and shared workspaces (including open floorplan office
space, cubicle embankments, and conference rooms). On May 13, 2021, the CDC issued interim
guidance stating fully vaccinated people were no longer required to wear masks or to be
physically distant in any setting unless required by law, rule, or regulation. In response, the IRS
issued guidance stating that fully vaccinated employees, contractors, or visitors no longer
needed to wear masks or be physically distant while in an IRS facility. In addition, following our
discussions with IRS management, the IRS updated and replaced signage where needed.
In addition, TIGTA observed that the IRS had provided employees with personal protective
equipment such as disposable masks, hand sanitizer, disinfectant wipes, and in some instances,
disposable gloves. These supplies were made available to employees upon their return to work
and continue to be available for use as needed. TIGTA also generally found adequate signage
communicating health and safety guidelines to employees, although there were instances in
which signage was missing, damaged, or unofficial signage was used.
15 IRS internal guidance on masks has changed several times during the pandemic. Between April 2020 and
February 24, 2021, masks were not required in private offices or cubicles with barriers between other cubicles.
16 U.S. Department of the Treasury, COVID-19 Workplace Safety Plan (Feb. 26, 2021).
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When asked about the enforcement of COVID-19 guidelines, IRS officials stated that there is not
a specific group or team designated to enforce health and safety guidance. Instead, direct
supervisors are responsible for addressing noncompliance issues, such as an employee
improperly wearing a mask or failing to socially distance. Supervisors are also responsible for
approaching any individual at an IRS facility to ask them to adhere to COVID-19 guidance if they
see an instance of noncompliance.
However, the designation of direct supervisors as the primary enforcement mechanism for
health and safety measures has several limitations. First, IRS supervisors are not always
physically with an employee during their workday. For example, an employee may take breaks
where the supervisor is no longer present to observe issues with noncompliance. Second,
supervisors are not always on-site with employees and may be unable to directly observe and
correct any issues. Third, supervisors may not feel comfortable approaching employees who are
not their own when they see instances of noncompliance in an IRS facility.
As of July 13, 2020, the IRS reported that all of its facilities were open to mission-essential
functions and nonportable work, resulting in a greater number of employees present at IRS
facilities. As of May 31, 2021, 4,117 IRS employees had reported testing positive for COVID-19.
However, not all employees who test positive for COVID-19 are a risk for transmitting the
disease to other employees. IRS employees who have reported to an IRS facility within 14 days
of a positive test result for COVID-19 are considered to be at risk of exposing other employees.
As of June 30, 2021, 1,980 (47 percent) of the 4,198 IRS employees who reported testing positive
for COVID-19 were determined to pose a transmission risk to other IRS employees.
Figure 4 illustrates the monthly number of IRS employees reporting as testing positive for
COVID-19 and, of those, the number who posed a transmission risk to other IRS employees.
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Are Needed to Ensure Compliance With Federal Guidelines During Pandemics
Figure 4: IRS Employees With COVID-19 and
Those Who Presented a Transmission Risk by Month
Source: IRS Senior Commissioner Representative’s Office.17
Noncompliance with Federally mandated guidance has the potential to jeopardize the health
and safety of all employees in the workplace. Further, COVID-19 infections in IRS facilities can
result in the temporary closure of IRS workspaces and the inability of employees to work,
thereby impacting the IRS’s ability to fulfill its mission.
Recommendation 1: The Commissioner’s Chief of Staff should update the Plan to encourage
leaders to implement measures, such as spot checks, to help ensure that employees are
following the policies and guidance issued by the Federal Government and the IRS in response
to emergency conditions.
Management’s Response: The IRS agreed with our recommendation and will update
the Plan accordingly.
17 We did not validate these data and provided this information for perspective on the overall transmission risk.
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Appendix I
Detailed Objective, Scope, and Methodology
Our overall objective was to evaluate the actions the IRS took to execute its Pandemic Plan and
protect the health and safety of its employees during the COVID-19 pandemic. To accomplish
our objective, we:
•
Identified Federal guidelines and best practices for developing pandemic plans and
protecting employees during pandemics.
•
Evaluated the IRS’s execution of its Pandemic Plan.
•
Determined whether the IRS followed guidelines and best practices for protecting its
employees during the pandemic.
•
Examined how IRS leadership obtained information to help support decisions.
Performance of This Review
This review was performed with information obtained from the Facilities Management and
Security Services and the HCO offices located in Washington, D.C.; Atlanta, Georgia;
Indianapolis, Indiana; Traverse City, Michigan; and Richmond, Virginia, during the period
August 2020 through May 2021, and through site visit observations conducted at campuses in
Fresno, California; Atlanta, Georgia; Andover, Massachusetts; Kansas City, Missouri;
Philadelphia, Pennsylvania; Memphis, Tennessee; Austin, Texas; and Ogden, Utah. We
conducted this performance audit in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to obtain sufficient,
appropriate evidence to provide a reasonable basis for our findings and conclusions based on
our audit objective. We believe that the evidence obtained provides a reasonable basis for our
findings and conclusions based on our audit objective.
Major contributors to the report were Heather Hill, Assistant Inspector General for Audit
(Management Services and Exempt Organizations); Troy Paterson, Director; Debra Kisler, Acting
Director; Lindsay Steward, Audit Manager; Trisa Brewer, Lead Auditor; Meghann Noon-Miller,
Senior Auditor; Frank Rivers, Auditor; Eleina Monroe, Senior Evaluator; and John Elder,
Information Technology Specialist (Data Analytics).
Internal Controls Methodology
Internal controls relate to management’s plans, methods, and procedures used to meet their
mission, goals, and objectives. Internal controls include the processes and procedures for
planning, organizing, directing, and controlling program operations. They include the systems
for measuring, reporting, and monitoring program performance. We determined that the
following internal controls were relevant to our audit objective: IRS policies and procedures
related to the protection of the health and safety of its employees during the COVID-19
pandemic and the IRS’s execution of its Pandemic Plan. We evaluated these controls by
comparing the IRS’s guidance with Federal guidelines and best practices for the prevention of
the spread of COVID-19 and reviewing the actions and responses made by the IRS and tracing
them back to the policies and procedures outlined in its Pandemic Plan.
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Appendix II
Sections of the IRS Pandemic Incident
Management Plan Reviewed by TIGTA
Section
Description
1.4 Guiding Principles
During an incident, senior management, or their successors, will meet
regularly to identify resource needs and to fill those needs with existing
resources.
Critical positions have been identified, and roles and responsibilities
incumbent to those positions have been documented.
IRS functions and operations will be telework ready. Work from home,
where possible, will be permitted and encouraged. As many employees
as possible will have telework capability, i.e., employees have current
telework agreements, connectivity, and equipment commensurate with
their work needs, and frequent opportunities to telework so that
systems are tested and known to be functional.1
Social distancing interventions will be put into place, including
telework, performing work at alternative locations, having personnel
work different shifts with a disinfection of workspaces between shifts,
and alternative work procedures, including meetings via teleconference
or computer hook-up rather than in person.
A liberal (unscheduled) leave policy may be implemented to minimize
contagion and to allow personnel to address family needs.
Flexible and compressed work schedules may be permitted to allow
personnel to attend to family needs and facilitate social distancing.
Work schedules may need to be adjusted to maintain operations.
Temporary help, if available, will be hired to fill positions needed.
It is not anticipated that there will be a need for widespread use of
excused absence (administrative leave), which should be regarded as a
tool of last resort in dealing with a pandemic health crisis. The IRS’s
determination to provide excused absence will be consistent with the
Office of Personnel Management and Treasury Department policy.
2.2 Activation/Deactivation of
the IRS Continuity Plans
Lists the executives who have the authority to active and deactivate the
IRS continuity plans.
1 This topic was reviewed by TIGTA’s Office of Inspections and Evaluations; therefore, we did not review the IRS’s
efforts to have as many employees as possible ready to telework. For more information on the IRS’s efforts to
increase telework, see TIGTA, Report No. 2021-IE-R002, Interim Report – The IRS Leveraged Its Telework Program to
Continue Operations During the COVID-19 Pandemic (Mar. 2021).
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Section
Description
3.1 Plans and Procedures
The Program Manager, Senior Commissioner’s Representative –
Continuity Operations, HCO, is responsible for coordinating pandemic
planning for the IRS.
It is the policy of the IRS during a pandemic event to:
•
Support the Federal response to a pandemic as well as the
responses by State, local, and tribal entities.
•
Communicate with its stakeholders.
This Pandemic Incident Management Plan and the modifications made
to the IRS continuity plans will:
•
Include measures that are designed to minimize the health,
social, and economic impacts of a pandemic by communicating
guidance to stakeholders prior to and during a pandemic.
•
As part of its pandemic planning and preparations, address
accounting for the needs of personnel and stakeholders,
including individuals with special needs and disabilities.
•
Address making plans and subsequent communications
accessible to and usable by all personnel and stakeholders,
including those with special needs and disabilities.
•
Estimate employee absenteeism level of at least 40 percent to
assess the need for additional resources and plan for a
significant number of personnel needing remote access to
information technology infrastructure due to telework work
conditions.
3.2.1 IRS Mission Essential
Functions and Other Business
Priorities
The following functions must remain in a constant state of readiness:
Physical Security – protection of facilities and personnel, Situational
Awareness and Management Center, Executive Transportation and
Security (Criminal Investigation), and Incident Management (HCO).
3.6 Communications
The IRS has developed and implemented a variety of mechanisms to
communicate information to internal and external stakeholders to
include:
•
Instructions for disseminating information to personnel and
customers on the status of IRS operations and possible changes
in working conditions.
•
Alternative or redundant means of communication in case
normal communication is disrupted.
•
Safety and health information for personnel and families in
accordance with the most current information available from
internal and external websites.
•
Creation of links to https://www.cdc.gov for related guidance
and information, e.g., signs and symptoms of influenza, modes
of transmission, developing individual and family plans, when
to return work and school, from internal and public websites.
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Section
Description
3.6 Communications
(continued)
The IRS will establish:
•
A toll-free emergency hotline that provides a one-stop location
to obtain information on emergency conditions.
•
An Employee Emergency News page, available through
www.IRS.gov, which is updated with information and
instructions for IRS personnel in the event of a major
emergency that has widespread geographic or business impact.
The IRS will ensure that guidance relating to the pandemic is posted.
3.7 Essential Records and
Databases
The IRS will ensure access to the essential records needed to sustain
operations that may be inaccessible remotely from alternative worksites
by protecting the confidentiality of, and limiting the disclosure of,
employees’ personal and protected health information consistent with
the Rehabilitation Act,2 the Privacy Act,3 and the Health Insurance
Portability and Accountability Act.4
3.8.3 Pay and Leave Policy
The IRS policy, guidance, and requirements regarding leave, alternative
work schedules, and pay comply with Federal equal employment
opportunity laws.
3.8.4 Staffing Policies
For hiring needs requiring Office of Personnel Management approval,
the IRS will develop documentation or compile information that can be
used to immediately request approval in the event of a pandemic
health crisis.
3.8.6 Safety and Health for
Employees and Their Families
Based on public health guidance, such as that issued by the CDC, the
IRS will:
•
Establish policies in accordance with Office of Personnel
Management guidance for restricting work-related travel to
geographic areas affected by a pandemic health crisis and
monitoring employees returning from affected areas.
•
Disseminate and post educational and training materials to
raise awareness about pandemic and workplace policies,
e.g., stay home if you or a household member is sick, cough
etiquette, hand hygiene, and social distancing strategies.
•
Disseminate to contractors and cleaning crews information on
routine cleaning practices and environmental management
strategies that can be used during influenza seasons as well as
during a pandemic event.
2 Rehabilitation Act of 1973, Pub. L. No. 93-112, 87 Stat. 355 (codified as amended in scattered sections of 29 U.S.C
and 31-41c U.S.C.).
3 Privacy Act of 1974, 5 U.S.C. § 552a (2018).
4 Health Insurance Portability and Accountability Act of 1996 (HIPPA), Pub. L. No. 104-191, 110 Stat. 1936 (codified as
amended in scattered sections of 18, 26, 29, and 42 U.S.C.).
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Section
Description
3.8.6 Safety and Health for
Employees and Their Families
(continued)
The IRS will ensure that its safety and health personnel perform and
regularly update risk assessments based on occupational exposures and
assess whether the risk can be controlled through engineering,
administrative, and work practice measures and, if not, procure
appropriate types and quantities of infection control supplies, e.g., hand
sanitizers, surface wipes, cleansers, tissues.
The IRS will identify qualified safety and health personnel to ensure that
infection control measures are identified and implemented based on
the Departments of Health and Human Services and Labor guidance.
The IRS Employee Assistance Program will respond to the psychological
and social needs of employees prior to and after a pandemic health
crisis, e.g., survivor assistance programs.
The IRS will provide employees with information to promote
preparedness at home and in the community. Guidance for individuals
and families preparing for pandemic is posted at
http://www.flu.gov/planning-preparedness/index.html.
Source: TIGTA analysis of the Pandemic Incident Management Plan (May 2020).
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Appendix III
Employees Reporting to an IRS Facility for a Full Week1
Source: IRS-provided data from the Treasury Integrated Management Information System.2 All dates
refer to the end of each week listed. TIGTA has not independently validated these data.
1 If a week contains a Federal holiday then a full work week represents 24 hours or more. Otherwise, it represents
30 hours or more.
2 The Treasury Integrated Management Information System is an official automated personnel and payroll system for
storing and tracking all employee personnel and payroll data. It is outsourced to the U.S. Department of Agriculture
National Finance Center and is managed by the Treasury Department.
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Appendix IV
Management’s Response to the Draft Report
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Appendix V
Abbreviations
CDC
Centers for Disease Control and Prevention
COVID-19
Coronavirus Disease 2019
HCO
Human Capital Officer
IRS
Internal Revenue Service
OMB
Office of Management and Budget
TIGTA
Treasury Inspector General for Tax Administration
To report fraud, waste, or abuse,
call our toll-free hotline at:
(800) 366-4484
By Web:
www.treasury.gov/tigta/
Or Write:
Treasury Inspector General for Tax Administration
P.O. Box 589
Ben Franklin Station
Washington, D.C. 20044-0589
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