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Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19

Summary

Treasury Inspector General for Tax Administration final inspection report 2021-IE-R004, September 13, 2021, on health and safety measures at select IRS Taxpayer Assistance Centers during the COVID-19 pandemic. It says that in April 2021 TIGTA conducted unannounced inspections of 20 judgmentally selected TACs and found that the IRS generally implemented health and safety measures. TIGTA observed that some individuals wore face masks improperly and some were not maintaining at least six feet of separation. The report also says that as of September 2021 the IRS reported more than 50 employees had passed away from the virus.

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“Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19.” Original at www.oversight.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/report-tigta-inspection-of-health-and-safety-measures-at-select-irs-ta-5774b9fa9f/, SHA-256 00ef7bc6f8b11ad991f2d604333c38a421e75e100a170c299f69e105308eb681.

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TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION




        Inspection of Health and Safety Measures
        at Select IRS Taxpayer Assistance Centers
             During the COVID-19 Pandemic


                          September 13, 2021

                  Report Number: 2021-IE-R004




                                                                           1
            TIGTACommunications@tigta.treas.gov | www.treasury.gov/tigta
                     HIGHLIGHTS: Inspection of Health and Safety Measures at Select
                     IRS Taxpayer Assistance Centers During the COVID-19 Pandemic
Final Inspection Report issued on September 13, 2021                               Report Number 2021-IE-R004

Why TIGTA Did This Study What TIGTA Found
There are approximately            In April 2021, TIGTA conducted unannounced health and safety
350 IRS Taxpayer Assistance        inspections of 20 judgmentally selected IRS TACs. Overall, the IRS
Centers (TAC) throughout the       generally implemented health and safety measures to help protect
United States. In response to      individuals (both IRS employees and taxpayers) at the 20 TACs.
the Coronavirus Disease 2019
                                   The IRS had an adequate supply of face masks, hand sanitizer,
(COVID-19) pandemic, the IRS
                                   disinfecting wipes, or other cleaning supplies on-site, and these items
closed and then reopened
                                   were generally available in common areas or near shared equipment for
facilities for mission-essential
                                   individuals to use.
functions and nonportable
work in Calendar Year 2020.        In response to the pandemic, the IRS developed printable COVID-19
                                   health and safety posters to help inform and remind individuals of health
TIGTA conducted this
                                   and safety procedures. TIGTA observed that these were generally posted
inspection to assess the IRS’s
                                   at each of the 20 TACs.
efforts to protect the health
and safety of individuals          According to the Centers for Disease Control and Prevention (CDC), face
physically present at selected     masks are a critical step to help prevent individuals from getting and
IRS TACs during the                spreading COVID-19. At the time of TIGTA’s inspection, all individuals,
COVID-19 pandemic.                 whether vaccinated or not, were required to wear face masks while in an
                                   IRS facility. While most individuals were wearing face masks correctly,
Impact on Taxpayers
                                   TIGTA observed some who were wearing them improperly.
The COVID-19 pandemic has
                                   TIGTA also observed that the IRS implemented modifications at all
affected the IRS’s ability to
                                   20 TACs to help maintain social distancing. Examples of these
perform its responsibilities of
                                   modifications included alternating employee workstations or cubicles,
processing tax returns, tax
payments, and tax refunds.         installing glass barriers, limiting seating in waiting areas, and limiting
The pandemic also threatens        TAC entry to taxpayers with appointments only. Although TIGTA
the lives of IRS employees. As     observed most individuals maintaining social distance, some were not
of September 2021, the IRS         maintaining at least six feet of separation.
reported that more than 50         The CDC recommends routine cleaning and disinfection of frequently
employees have passed away         touched surfaces. During our inspections, TIGTA observed instances in
from the virus. As such, the       which employees did not clean their workstation between meetings with
IRS has had to balance the         taxpayers, cleaned only the employee side of the workstation, or cleaned
completion of its mission and      both sides of the workstation.
the health and safety of its
                                   TAC employees are allotted 15 minutes for cleaning between
employees and contractors
                                   appointments with taxpayers due to a system limitation in the
and others who visit IRS
                                   appointment scheduling system. However, the IRS acknowledged that
facilities.
                                   the 15 minutes allotted for cleaning may be more time than is needed
                                   and could potentially limit the number of appointments each day. The
                                   IRS considered modifying the scheduling system to allow increments of
                                   time less than 15 minutes for cleaning workstations between
                                   appointments. However, the IRS determined it would be too costly and
                                   require a two to four month period to update the design and
                                   configuration of the system.
                                   What TIGTA Recommended
                                   TIGTA made no recommendations in this report. TIGTA’s Office of Audit
                                   will issue a report that will provide additional information regarding
                                   compliance related to face masks and social distancing and resulting
                                   recommendations.
                                         U.S. DEPARTMENT OF THE TREASURY
                                                  WASHINGTON, D.C. 20220



TREASURY INSPECTOR GENERAL
  FOR TAX ADMINISTRATION



                                          September 13, 2021


MEMORANDUM FOR: COMMISSIONER OF INTERNAL REVENUE



FROM:                        Heather M. Hill
                             Deputy Inspector General for Inspections and Evaluations

SUBJECT:                     Final Inspection Report – Inspection of Health and Safety Measures at
                             Select IRS Taxpayer Assistance Centers During the COVID-19 Pandemic
                             (IE-21-004-C)

This report presents the results of our inspection to assess the Internal Revenue Service’s (IRS)
efforts to protect the health and safety of individuals physically present at selected IRS Taxpayer
Assistance Centers during the Coronavirus Disease 2019 (COVID-19) pandemic. This inspection
addresses the Fiscal Year 2021 management and performance challenge of Responding to the
COVID-19 Pandemic.
Although we made no recommendations in this report, we provided IRS management officials
with an advance copy of this report for review and comment prior to issuance.
Copies of this report are also being sent to the IRS managers affected by the report information.
If you have any questions about this report, you may contact me, or James A. Douglas, Director,
Office of Inspections and Evaluations.
                               Inspection of Health and Safety Measures at Select
                         IRS Taxpayer Assistance Centers During the COVID-19 Pandemic




Results of Review
The IRS Generally Implemented Measures to Protect the Health and Safety of
Individuals at 20 Taxpayer Assistance Centers
In April 2021, we conducted unannounced health and safety inspections at 20 judgmentally
selected Internal Revenue Service (IRS) Taxpayer Assistance Centers (TAC) and found that the IRS
generally implemented measures to protect the health and safety of individuals at these
locations. 1 Across the 20 TACs, we observed the following:
    •   Adequate supply of face masks and cleaning supplies.
    •   Printable Coronavirus Disease 2019 (COVID-19) health and safety posters.
    •   Individuals generally complying with face mask requirements.
    •   Modifications of facilities to promote social distancing and protect the health and safety
        of individuals at IRS TACs.
    •   Individuals generally complying with social distancing requirements.
    •   Employees occasionally cleaning their workstations between meetings with taxpayers.

The IRS has adequate face masks and cleaning supplies available on-site
We determined that all 20 TACs had an adequate supply of face masks, hand sanitizer,
disinfecting wipes, or other cleaning supplies. Figure 1 shows face masks, hand sanitizer,
disinfecting wipes, and other cleaning supplies stored at selected IRS TACs.




1
 A judgmental sample is a nonprobability sample, the results of which cannot be used to project to the population.
See Attachment I for a list of the facilities we inspected.
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                            IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                            Figure 1: Examples of Face Masks, Hand Sanitizer,
                             Disinfecting Wipes, and Other Cleaning Supplies




                     Source: Treasury Inspector General for Tax Administration’s (TIGTA)
                     inspection of 20 IRS TACs.
We also observed that disinfecting wipes, hand sanitizer, or other cleaning supplies were
generally available in common areas or near shared equipment for individuals to use, as
recommended in IRS guidance. 2 Facilities Management and Security Services officials stated
that they generally place these items in common areas or other high-traffic areas and that
managers may request additional supplies as needed. By maintaining and making available an
adequate supply of face masks and cleaning supplies, the IRS is helping to prevent the spread of
COVID-19 and to protect the health and safety of individuals at IRS facilities. Figure 2
summarizes the frequency of disinfecting wipes, hand sanitizer, or other cleaning supplies that
we observed throughout common areas or near shared equipment in the 20 TACs.




2
    IRS, Cleaning and disinfecting office space (June 2, 2020), and IRS, Access to Hand Sanitizer (June 2, 2020).
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                           IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


             Figure 2: Number of TACs With Disinfecting Wipes, Hand Sanitizer, or
         Other Cleaning Supplies Observed in Common Areas or Near Shared Equipment
                                                                                                 Not
               Inspection Question                     Always       Sometimes         Never
                                                                                              Applicable 3
    Are cleaning supplies clearly visible in             15              5               0         0
    common areas and/or near shared
    equipment?
    Are hand sanitizer dispensers/pump                   13              6               0         1
    containers located in common areas
    and/or areas with communal supplies?
    Are hand sanitizer dispensers/pump                   18              1               0         1
    containers in working order?
    Do hand sanitizer dispensers/pump                    17              1               1         1
    containers have hand sanitizer in them?
Source: Results of TIGTA’s inspection of 20 IRS TACs.
Note: When we observed that there was at least one instance where the measure was present and at
least one instance where it was not, we determined that the measure was sometimes observed in the
facility.

Most of the IRS’s recommended COVID-19 health and safety posters were observed at all
20 TACs
In response to the pandemic, the IRS developed printable posters (some bilingual) that could be
placed in recommended locations throughout IRS facilities, including the TACs, to help inform
and remind individuals of health and safety procedures. Figure 3 shows an example of a poster
to be placed in hallways to remind individuals to wear face masks and to maintain six feet of
separation.




3
    One location did not have a hand sanitizer dispenser or pump container within the TAC.
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                     IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                Figure 3: Example of COVID-19 Poster Developed by the IRS




          Source: IRS Document 13376, Keep Your Distance, Staying Safe Flyer (May 2020).
Other posters relate to proper hand washing, maintaining social distance, and drinking from
water fountains. Attachment II provides copies of all seven posters.
We observed that the IRS’s recommended COVID-19 posters, or signs that provided similar
information, were generally placed throughout the 20 TACs. Figure 4 shows printable posters
and alternate signs observed throughout the TACs.




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                    IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                       Figure 4: Examples of Printable Posters and
                  Alternate Signs Observed Throughout the 20 IRS TACs




              Source: TIGTA’s inspection of 20 IRS TACs.
Posting health and safety guidelines helps inform individuals within the TACs about best
practices to prevent the spread of COVID-19 and to protect the health and safety of individuals
at IRS facilities. Figure 5 summarizes the results of our observations for the seven recommended
COVID-19 posters.




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                           IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                               Figure 5: Number of TACs With COVID-19
                           Posters Observed in the Recommended Locations

                         Inspection Question                    Always      Sometimes       Never

           Is Document 13376, Keep Your Distance,                 10             7            3
           Staying Safe Flyer (May 2020), posted in
           hallway aisles?
                                                                                             Not
                         Inspection Question                      Yes           No
                                                                                          Applicable
           Is Document 13376-A, COVID-19 Screening                13             7            0
           Questions Flyer (May 2020), posted in TAC
           waiting area or entrance to the TAC?
           Is Document 13376-B, Hygiene How-To Wash                1             1           18 4
           Hands Flyer (May 2020), posted in
           restrooms?
           Is Document 13376-C, 10 Reminders To                   18             2            0
           Keep You and Others Safe Flyer (May 2020),
           posted in TAC waiting area?
           Is Document 13376-D, Drinking From Water                0             1           19 5
           Fountains Flyer (May 2020), posted at water
           fountains?
           Is Document 13376-E, Face Coverings                    19             1            0
           Required Flyer (June 2020), posted at entry
           points to the TAC?

           Is Document 13376-F, Face Coverings                     7            13            0
           Without Exhalation Valves Are Required Flyer
           (September 2020), posted at entry points to
           the TAC?
          Source: IRS recommended COVID-19 posters and the results of TIGTA’s inspection of 20 IRS
          TACs.
          Note: When we observed that there was at least one instance where the poster was present and
          at least one instance where it was not, we determined that the poster was sometimes observed
          in the facility.

Some individuals were not wearing face masks properly
Although most individuals in the TACs were wearing face masks correctly, we observed some
who were wearing a face mask improperly at 11 TACs. Specifically, we observed individuals:
      •    Without a face mask upon arrival.
      •    Remove their face mask when alone.


4
    No restroom within the TAC.
5
    No water fountain within the TAC.


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                            IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


       •   Wear face masks that did not fully cover the nose and mouth.
According to the Centers for Disease Control and Prevention (CDC), masks are a critical step to
help prevent individuals from getting and spreading COVID-19. 6 Individuals who do not wear
masks increase the risk for spreading COVID-19, which can impact the health and safety of other
individuals who are physically present. On January 20, 2021, the President signed Executive
Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing, 7 which required
the heads of executive departments and agencies to immediately take action to require
compliance with CDC guidelines with respect to wearing masks by on-duty or on-site Federal
employees, on-site Federal contractors, and all persons in Federal buildings. In February 2021,
the IRS issued guidance requiring employees to consistently wear face masks in common areas
or shared workstations with a few exceptions. 8 Specifically, employees were allowed to remove
their masks 1) if they are alone in an office with floor to ceiling walls and a closed door and
2) for a limited time, when the employees are eating or drinking. Employees were required to
wear a mask when another employee entered the office or when they were no longer eating or
drinking. During our inspections, we observed personnel enforcing health and safety guidelines
at six TACs.
In response to the CDC’s updated health recommendations for fully vaccinated individuals, on
May 18, 2021, the IRS revised the mask rules to no longer require fully vaccinated individuals to
wear masks while in an IRS facility but emphasized that those individuals who were not fully
vaccinated should continue to wear a mask. On July 27, 2021, the CDC added a
recommendation for fully vaccinated people to wear a mask in public indoor settings in areas of
substantial or high transmission. 9 As a result, Federal employees, contractors, and visitors must
wear a mask inside Federal buildings in areas of high or substantial transmission, regardless of
vaccination status. 10 Our site visits were conducted during April 2021 when all individuals,
regardless of vaccination status, were required to wear masks while in an IRS facility.

The IRS implemented modifications at all 20 TACs to help maintain social distancing and
protect the health and safety of individuals at the TACs
During our April 2021 inspections, we observed the following modifications to promote social
distancing:
       •   Open workstations or cubicles between employees.
       •   Reduced and spaced seating in the TAC waiting area.
       •   Glass barriers in workstations between employees and taxpayers and at receptionist
           desks where taxpayers sign in.
       •   Barriers or floor markings at entrances.
       •   Limited entry to the TAC for taxpayers with appointments only.



6
    CDC, How to Wear Masks (Updated January 30, 2021).
7
    Exec. Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing, 86 FR 7045 (January 20, 2021).
8
    IRS, Everyone must wear masks in IRS facilities (February 24, 2021).
9
    CDC, Interim Public Health Recommendations for Fully Vaccinated People (Updated August 19, 2021).
10
     Safer Federal Workforce Task Force, COVID-19 Workplace Safety: Agency Model Safety Principles (July 29, 2021).
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                                   Inspection of Health and Safety Measures at Select
                             IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Figure 6 shows examples of modifications observed throughout the 20 TACs.
                                      Figure 6: Examples of Modifications
                                      Observed Throughout the 20 IRS TACs




                     Source: TIGTA’s inspection of 20 IRS TACs.
IRS guidance recommends implementing workstation modifications to help enforce social
distancing through reduced occupancy of workstations; limiting the use of dining areas and
conference and training rooms; and using visual cues such as signage and floor spacing
indicators in common areas such as entrances, elevators, restrooms, and vending areas.11
By making modifications and limiting self-service tasks, the IRS is helping to prevent the spread
of COVID-19 and to protect the health and safety of individuals at IRS TACs.

Some individuals were not maintaining social distance
Although we observed most individuals at all of the TACs maintaining social distance, we
identified some who were not maintaining at least six feet of separation. For example, we
observed:
       •    Employees socializing or visiting another employee’s cubicle.
       •    Employees passing another employee in hallways within close proximity.


11
     IRS, Social Distancing (June 1, 2020).
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                             IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


       •    Individuals not maintaining at least six feet apart in TAC waiting area.
However, some of the individuals not maintaining social distance were observed wearing a face
mask. IRS guidance states that employees are required to maintain social distancing in all areas
of the building including entrances, elevators, work areas, cafeterias and break rooms,
conference and training rooms, and restrooms, and to observe posted signage on occupancy
limits. 12 Individuals who do not maintain social distance increase the risk for spreading
COVID-19, which can impact the health and safety of individuals at IRS facilities.

Some employees were not cleaning their workstations between meetings with taxpayers
The TAC workstations we observed consisted of an employee and a taxpayer side separated by a
glass barrier. The IRS encourages employees to clean both sides of the workstation, but does
not require them to do so. Instead, the IRS added sanitizing wipes to the taxpayer’s side of the
workstation allowing the taxpayer the opportunity to clean the area. The CDC recommends
routine cleaning and disinfection of frequently touched surfaces.13 The CDC also recommends
sanitizing materials be provided so high-touch surfaces can be properly wiped down before
each use. 14 Figure 7 provides an example of a workstation we observed during our visits.




12
     IRS, Social Distancing (June 1, 2020).
13
     CDC, Cleaning and disinfecting Your Facility (Updated January 5, 2021).
14
     CDC, COVID-19 Employer Information for Banks (Updated October 29, 2020).
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                     IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


         Figure 7: Example of a Workstation Where Taxpayers Meet With the IRS




    Source: TIGTA’s inspection of 20 IRS TACs.
During our April 2021 inspections, we observed:
   •   Employees cleaning both the employee and taxpayer side of the workstation at six TACs.
   •   Employees cleaning only the employee side of the workstation at two TACs.
   •   No cleaning performed between meetings with taxpayers at six TACs.
   •   At six of the 20 TACs, we were unable to observe the close of a meeting with a taxpayer
       to determine if any cleaning was performed or did not observe any meetings with
       taxpayers during the inspection.
Infrequent cleaning and disinfection of high-touch surfaces may increase the risk for spreading
COVID-19, which can impact the health and safety of others who are physically present.
After we completed our inspection, we discussed the results with IRS officials in Facilities
Management and Security Services and the Wage and Investment Division. We are not making
any recommendations related to face masks and social distancing because TIGTA’s Office of
Audit plans to issue a report that will provide additional information regarding compliance and
resulting recommendations.




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                    IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Time Designated for Cleaning Between Appointments May Be Longer Than
Needed
The IRS allots 15 minutes between appointments with taxpayers to provide employees an
opportunity to clean workstations. IRS officials stated that the 15 minute scheduling block is
due to a limitation in the scheduling system used to manage appointments and therefore not
based on the actual amount of time needed to clean a workstation. For example, 15 minutes is
the smallest time frame the scheduling system will currently allow. However, the IRS
acknowledged that the 15 minutes allotted for cleaning may be more time than is needed and
could potentially limit the number of appointments each day.

Management Action: The IRS considered modifying the scheduling system to allow increments
of time less than 15 minutes for cleaning workstations between appointments. However, the IRS
determined it would be too costly and require a two- to four-month period to update the
design and configuration of the system. In lieu of modifying the scheduling system, the IRS
agreed to reinforce the requirement that employees perform alternative work, such as
processing mail or payments, working in-house referrals, and completing correspondence from
taxpayers during idle time. The IRS indicated that it has already reinforced the requirements to
perform alternative work at various meetings with employees.




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                           IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                                                                                               Attachment I
                                                  Background
On January 21, 2020, the CDC reported the first case of 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. The disease can cause more severe symptoms and death, particularly
among elderly individuals and individuals with certain underlying medical conditions. On
March 11, 2020, the World Health Organization officially labeled COVID-19 as a pandemic.
According to Johns Hopkins University, as of May 11, 2021, COVID-19 caused more than
3.3 million deaths globally, including nearly 600,000 deaths in the United States.
In response to the pandemic, the IRS began to close facilities in mid-March 2020. 15 By the end
of March 2020, the IRS directed all employees, except for those individuals performing
mission-essential functions that could not be performed remotely, to vacate the worksite by
March 30, 2020, and work from home or an alternate location. The IRS reported that all of its
facilities have been open to mission-essential functions and nonportable work since
July 13, 2020. 16
The IRS has had to balance the completion of its mission and the health and safety of its
employees during the pandemic. Specifically, the COVID-19 pandemic has affected the IRS’s
ability to perform its responsibilities of processing tax returns, tax payments, and tax refunds.
The pandemic also threatens the lives of IRS employees. In September 2021, the IRS reported
that more than 50 employees have passed away from the virus. To inform and protect
employees during the early stages of the COVID-19 pandemic, the IRS made Federal guidance
available to all employees, in addition to developing and issuing its own internal guidance. We
previously found that the IRS’s internal guidance generally aligned with Federal guidance and
best practices issued by the Office of Personnel Management, the CDC, the Government
Accountability Office, and other Federal authorities.
According to the IRS, there are approximately 350 IRS TACs throughout the United States that
provide services such as account management, refund, and procedural inquiries; Individual
Taxpayer Identification Number applications; tax law assistance; and tax record transcripts. As of
March 1, 2021, there were 405 COVID-19 infections in buildings that contained an IRS TAC. 17 In
April 2021, we conducted unannounced health and safety inspections of 20 judgmentally
selected IRS TACs. 18 When selecting our judgmental sample, we generally took into
consideration infection rates, TAC size, and ownership, i.e., Federal facility or leased space.




15
  TIGTA reported that the IRS also leveraged its telework program as another response to the pandemic. TIGTA,
Report No. 2021-IE-R002, Interim Report – The IRS Leveraged Its Telework Program to Continue Operations During
COVID-19 Pandemic (Mar. 2021).
16
  Since July 13, 2020, several facilities have closed for short periods of time for cleanings due to COVID-19. In
addition, other facilities have closed for other reasons, e.g., weather related.
17
     TIGTA did not independently validate the data.
18
     A judgmental sample is a nonprobability sample, the results of which cannot be used to project to the population.
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                     IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Figure 8 shows that from March 20, 2020, through March 1, 2021, 59 (15 percent) of the 405
total reported infections were reported in the 20 judgmentally selected buildings that contained
an IRS TAC.
                    Figure 8: COVID 19 Infections Reported Between
                  March 20, 2020, and March 1, 2021 at IRS Buildings
              Containing TACs Selected for TIGTA’s Unannounced Site Visits
                                                Number of       Percentage of Total
                       TAC Location
                                                Infections      Reported Infections
                 Dothan, AL                          0                 0.00%
                 Los Angeles, CA                     8                 1.98%
                 San Diego, CA                       1                 0.25%
                 El Monte, CA                       3                  0.74%
                 Miami, FL                          2                  0.49%
                 Plantation, FL                     2                  0.49%
                 Tampa, FL                          8                  1.98%
                 Savannah, GA                       1                  0.25%
                 Chicago, IL                        11                 2.72%
                 Orland Park, IL                    0                  0.00%
                 Stoneham, MA                       1                  0.25%
                 Baltimore, MD                      4                  0.99%
                 Landover, MD                       0                  0.00%
                 Portland, OR                       2                  0.49%
                 Warwick, RI                        2                  0.49%
                 Providence, RI                     0                  0.00%
                 Fort Worth, TX                     1                  0.25%
                 Farmers Branch, TX                 7                  1.73%
                 Vancouver, WA                      0                  0.00%
                 Seattle, WA                        6                  1.48%
                                      Total         59                14.57%
               Source: TIGTA analysis of data from the IRS’s Tableau Dashboard. TIGTA
               did not independently validate the data.
The overall objective of this inspection was to assess the IRS’s efforts to protect the health and
safety of individuals physically present at selected IRS TACs during the COVID-19 pandemic.
Prior to our site visits, we developed a health and safety inspection checklist based on guidance
issued by the CDC, the Department of the Treasury, and the IRS. While on-site, we performed
walkthroughs of the TACs with an emphasis on high-traffic areas. We directly observed whether
the IRS implemented the following: 1) displayed COVID-19 health and safety posters,
2) modified facilities to promote social distancing, and 3) made hand sanitizer and cleaning
supplies available to individuals on-site. We also directly observed whether individuals wore
face masks and maintained social distance.




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                     IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Performance of This Review
This inspection was performed at IRS TACs located in Dothan, Alabama; El Monte, California;
Los Angeles, California; San Diego, California; Miami, Florida; Plantation, Florida; Tampa, Florida;
Savannah, Georgia; Chicago, Illinois; Orland Park, Illinois; Baltimore, Maryland; Landover,
Maryland; Stoneham, Massachusetts; Portland, Oregon; Providence, Rhode Island;
Warwick, Rhode Island; Farmers Branch, Texas; Fort Worth, Texas; Seattle, Washington; and
Vancouver, Washington, in April 2021. We conducted this inspection in accordance with the
Council of the Inspectors General for Integrity and Efficiency’s Quality Standards for Inspection
and Evaluation.
Major contributors to the report were James Douglas, Director; Frank O’Connor, Supervisory
Evaluator; Brandon Crowder, Supervisory Evaluator; Anna Orrico, Lead Evaluator; Amy Coleman,
Data Liaison; John da Cruz, Senior Evaluator; Andrew Landers, Senior Evaluator;
Meghann Noon-Miller, Senior Evaluator; and Matthew Pham, Evaluator.




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                    IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


                                                                               Attachment II
                Printable COVID-19 Health and Safety Posters
In response to the pandemic, the IRS developed printable posters that could be placed
throughout IRS facilities to help inform and remind individuals of health and safety procedures.
The following shows copies of the seven COVID-19 posters.
                Document 13376, Keep Your Distance, Staying Safe Flyer




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   IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Document 13376-A, COVID-19 Screening Questions Flyer




                                                                  Page 17
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  IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Document 13376-B, Hygiene How-To Wash Hands Flyer




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        IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Document 13376-C, 10 Reminders to Keep You and Others Safe Flyer




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         Inspection of Health and Safety Measures at Select
   IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Document 13376-D, Drinking From Water Fountains Flyer




                                                                  Page 20
      Inspection of Health and Safety Measures at Select
IRS Taxpayer Assistance Centers During the COVID-19 Pandemic


Document 13376-E, Face Coverings Required Flyer




   Document 13376-F, Face Coverings Without
      Exhalation Valves Are Required Flyer




                                                               Page 21
             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




Information you provide is confidential, and you may remain anonymous.


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