10.23.1. National Security Positions and Access to Classified Information

(1) Purpose. This section establishes general policy and procedures for national security position requirements, the retention and protection of personnel security records, and national security eligibility for access to classified information or to hold a sensitive position. The Associate Director, Personnel Security (PS) will maintain personnel security operations in accordance with the procedures outlined herein.

(2) Audience. This IRM is for all IRS Business Units.

(3) Policy Owner. Personnel Security (PS), Employment, Talent, and Security (ETS).

(4) Program Owner. PS is responsible for overseeing the Personnel Security program and providing policy and procedures related to personnel security matters.

(5) Contact Information. Website at:
Personnel Security, Who to Contact

(1) A national security position is any position in which an incumbent could cause, by virtue of the nature of the position, a material adverse effect on the national security regardless of whether the individual has access to classified information. Such positions include those requiring eligibility for access to classified information and other positions include, but are not limited to, those with duties related to:

• Protecting the nation, its citizens, and residents from acts of terrorism, espionage, or foreign aggression

• Law Enforcement, public safety, criminal justice

• Protection or controlling access to facilities or information systems

• Investigative or adjudicative duties for national security, suitability, or fitness

(1) All national security positions must have a public trust risk designation in addition to a sensitivity designation. The sensitivity designation is complementary to the risk designation and could affect the investigative requirements. The position sensitivity and risk level designation must be based on an overall assessment of the damage that an individual, by virtue of the nature of the position, could cause to national security or the efficiency or integrity of the service.

1. A position at the Special Sensitive or Critical Sensitive level will automatically carry a risk designation at the high risk level.

2. A position at the Non-critical Sensitive level will automatically carry a risk designation at the moderate risk level, unless the IRS determines that the position should be designated at the high risk level.

(2) The Office of Personnel Management (OPM) Federal Investigative Standards establishes the level of investigation required for each position sensitivity designation for access to classified information or to hold a sensitive position. The standards consist of a five-tiered investigative model; Tier 3 and Tier 5 are the investigations conducted to determine eligibility for access to classified information or to hold a sensitive position.

1. Tier 3 investigation is conducted for positions designated as Non-critical Sensitive and/or requiring eligibility for access to Confidential or Secret information. This is the lowest level of investigation acceptable for access to classified information or assignment to a sensitive position.

2. Tier 5 investigation is conducted for positions designated Critical Sensitive, Special Sensitive and/or requiring access to Top Secret or Sensitive Compartmented Information (SC)I.

(3) The below chart shows the sensitivity and risk designation, investigative tier, form type and position sensitivity code for national security positions:

(1) The employment and retention of any employee in a national security position must be consistent with the interests of national security. At the IRS, that determination is related specifically to the individual's need for access to classified information, also referred to as a need for a security clearance, or eligibility to hold a sensitive position.

(2) Completion of a favorable background investigation does not in itself confer an employee’s eligibility for access to classified information or to hold a sensitive position. An individual is eligible for access to classified information or to hold a sensitive position provided:

1. The individual has been determined to be eligible based on a completed and favorably adjudicated background investigation; and

2. It is determined that an individual requires access to classified information to perform official duties in a lawful and authorized government function, referred to as "need-to-know."

Note: The Associate Director, PS, not the prospective recipient, is responsible for determining if an employee's official duties require possession of, or access to, classified information and whether the employee has a "need-to-know."

(3) For an individual occupying a position designated "sensitive"(Non-critical Sensitive, Critical Sensitive, Special Sensitive), the position will be filled only by an individual for whom the requisite background investigation has been completed and favorably adjudicated prior to appointment.

(4) For an employee moving into a Critical Sensitive or Special Sensitive position, the investigation must be completed pre-appointment. Other than for Critical Sensitive or Special Sensitive levels, if the position risk or sensitivity of an incumbent’s position is increased due to an accretion of duties and responsibilities, the incumbent may remain in the position, but the investigation required by the higher risk/sensitivity level shall be initiated within 14 working days of the effective date of the new position designation.

(5) Requests for security clearances should be referred to PS. The instructions for submitting requests can be found at Requesting a National Security Clearance.

(1) PS will reciprocally accept background investigations, completed by an authorized investigative agency, that meet all or part of the investigative requirements and/or; national security eligibility adjudications, conducted by an authorized adjudicative agency, at the same or higher level, except as identified in paragraph 2 below.

1. In either case, PS may request the applicant/employee complete a SF 86C, Standard Form 86 Certification, to identify any changes since the last SF 86 submission and conduct the appropriate investigative inquiries related to the changes.

2. When a prior investigation meets part of the investigative requirements, PS will request the necessary investigative checks, through OPM, to bring the investigation up to standards for the type of investigation required for the position.

(2) Background investigations and national security eligibility adjudications will not be reciprocally accepted when:

1. New information has been reported, developed, or known to PS officials since the last investigation that indicates the individual no longer satisfies requirements to occupy a national security position;

2. The most recent background investigation is more than seven years old;

3. The most recent national security eligibility adjudication was granted with an exception, e.g., waiver, condition, deviation, or out of scope, for not meeting investigative or adjudicative standards;

4. The national security eligibility was granted on a temporary (interim), limited or one-time basis; or

5. The individual’s national security eligibility is currently denied, revoked, or suspended.

(3) If background investigations and national security eligibility adjudications meet requirements for reciprocal acceptance, PS will not:

1. Request a new SF 86, Questionnaire for National Security Positions;

2. Review current background investigation, or the SF 86 upon which it was based; or

3. Initiate any new investigative checks.

Exception: PS will initiate the appropriate additional investigative checks if:

• The background investigation has not been adjudicated or does not meet standards for the type of investigation needed for the position; or

• PS requests a SF 86C from last SF 86 submission and the changed information warrants an investigative check(s).

(1) Employees with access to classified information or hold a sensitive position must undergo a periodic reinvestigation. Periodic reinvestigations are mandatory as circumstances change over time and may alter the eligibility of an employee’s continued access to classified information or to hold a sensitive position.

1. Employees in a national security position who are eligible for access to classified information are reinvestigated accordingly:
   1. Critical Sensitive (Top Secret) or Special Sensitive (SCI), at least every five years.
   2. Non-Critical Sensitive (Secret), at least every ten years.
   3. Non-Critical Sensitive (Confidential), at least every 15 years.

2. Employees in a national security position who do not require access to classified information are reinvestigated at least once every five years.

(1) Continuous Evaluation (CE) will be conducted on employees with eligibility to access classified information or hold a sensitive position. CE will consist of automated record checks to identify relevant information to determine if an employee can continue to occupy a national security position. The checks will include searches of commercial and US Government databases related to credit, criminal activity, suspicious financial activity, foreign travel, public records, and terrorism. CE can be conducted at any time during the period of national security eligibility.

(1) All employees with eligibility to access classified information or hold a sensitive position must immediately report certain foreign and personal activities. This information must be reported to PS prior to participation in activities or otherwise immediately following the start of involvement. The reportable activities are illustrated below based on the level of access to classified information or position sensitivity.

(2) All personnel are responsible for immediately reporting, to PS, any adverse information known about other employees that may be of potential security or counterintelligence concern. The reportable actions by others are:

• Unwillingness to comply with rules or to cooperate with security requirements

• Unexplained affluence

• Alcohol abuse

• Illegal use or misuse of drugs or drug activity

• Criminal conduct

• Apparent or suspected mental health issues where there is reason to believe it may impact the individual’s ability to protect classified or sensitive information

• Misuse of US Government property or information systems

• Any activity that raises doubts about an individual’s continued national security eligibility

(3) All reportable information must be reported on the required form and submitted to PS. Failure to comply with reporting requirements may result in administrative action that includes, but is not limited to, revocation of national security eligibility. For additional guidance and forms, refer to Reporting Requirements for Personnel with Access to Classified Information or Who Hold a Sensitive Position.

(1) PS must establish and maintain a personnel security file for all employees in a national security position. The file must include:

• Type and date of the investigation

• Results of the investigation

• Security and suitability adjudicative determinations

• National Security eligibility determinations

• Non-disclosure agreements

• Any significant personnel security/suitability information developed during employment

(1) Employees will not be granted a security clearance for access to classified information unless they have:

• Been determined eligible for access based on a favorable adjudication of the requisite background investigation;

• Demonstrated a "need-to-know" the information to perform official duties;

• Signed a SF 312, Classified Information Non-disclosure Agreement; and

• Received contemporaneous training on the proper protection of classified information from unauthorized disclosure.

(1) A determination of eligibility for access to classified information or to hold a sensitive position is a discretionary security decision based on judgments by trained IRS adjudicators. The decision is based on eligibility standards set forth in SEAD 4, National Security Adjudicative Guidelines.

(2) Eligibility will be granted only where facts and circumstances indicate access to classified information or to hold a sensitive position is clearly consistent with the national security interests of the United States and any doubt will be resolved in favor of national security.

(3) Eligibility for access to classified information or to hold a sensitive position will be granted only to employees who are U.S. citizens (native born or naturalized) for whom an appropriate investigation has been completed by an appropriate government authority and favorably adjudicated.

(1) The Associate Director, PS, has the authority to make determinations of eligibility for access to classified information or to hold a sensitive position for IRS employees, and the consequent granting, suspending, denying and revoking access to classified information or eligibility to hold a sensitive position in accordance with provisions of EO 12968, EO 13467, 5 CFR 1400, SEAD 4 or any successor order.

(2) The Director, Office of Security Programs (OSP), Treasury retains the authority to determine the eligibility for access to classified information for the following IRS positions. This includes granting, denying, suspending, or revoking access to classified information.

• All IRS presidential appointees requiring confirmation by the Senate,

• Commissioner of IRS and Deputy Commissioners, and

• IRS personnel officers and any official with delegated authority to grant security clearances.

(3) The Director, OSP, as the official designee for the Assistant Secretary for Intelligence and Analysis as the Head of the Intelligence Community Element for Treasury, serves as the determination authority for eligibility for access to SCI for IRS employees.

(1) Treasury/IRS must keep the number of employees with access to classified information to the minimum necessary for the conduct of agency functions. Requesting or approving eligibility in excess of actual requirements is prohibited.

(2) The level of access granted will be limited to the classification level for which there is a need for access. Employees will not be granted access higher than needed to perform official duties.

(3) Access to classified information will not be requested or granted solely to permit entry to, or ease of movement within Treasury/IRS controlled areas when the employee has no need to access classified information.

(4) Employees will not be eligible merely by reasons of Federal service or contracting, licensee, certificate holder, or grantee status, or as a matter of right or privilege, or due to any particular title, rank, position, or affiliation.

(1) Interim eligibility for access to classified information may be granted in exceptional circumstances when official functions must be performed prior to the completion of the final investigation. The access will be limited to the identified type(s) of classified information required to perform duties that were the basis for granting the interim access.

(2) If interim access is granted, the initial investigation must be expedited and the employee shall be notified in writing that further access is expressly conditioned on the favorable completion of the investigation and the issuance of access eligibility approval.

(3) Interim access to Top Secret or SCI is not authorized by Treasury.

(1) IRS employees who require access to classified information must receive an initial security orientation commensurate with the level of classification or sensitivity to which they have access. The training must be administered prior to the employee being granted a security clearance to access classified information. The success in protecting classified or sensitive information depends on the employee understanding:

• What needs to be protected;

• Why it needs to be protected;

• From whom to protect it; and

• How they must protect it.

(2) IRS employees must also receive annual refresher training to remind them of the security requirements for safeguarding classified information.

(3) Employees can refer to IRM 10.9.1, National Security Information, for additional guidance about safeguarding, storing, transporting and/or destroying classified information.

(1) National security positions designated as Non-Critical, Critical, or Special Sensitive, that require access to classified information at the Top Secret or Secret level, are identified as Testing Designated Positions (TDP) under the Drug-Free Workplace Program (DFWP). All Employees with an active Top Secret or Secret security clearance will be subjected to random drug testing. For more information, refer to The IRS Drug-Free Workplace Program or The IRS Drug-Free Workplace Plan.

(1) In accordance with the Presidential Policy Directive 19, effective October 12, 2012, employees eligible for access to classified information can effectively report waste, fraud, and abuse while protecting classified national security information free of retaliation against them for reporting such actions. For more details, see Treasury Security Manual TD P 15-71, Chapter 1, Section 8.

(1) When an IRS employee intends to visit a classified facility, and that facility requires verification of the employee’s security clearance, the IRS PS office must certify that information to the host security office. Details regarding the proposed visit must be provided to PS five to seven business days in advance of the intended event to permit timely processing of the request. For instructions for requesting clearance verification, refer to Clearance Verification.

(2) PS will transmit the security clearance status and other required data, on the employee, to the host security office. The security clearance can only be certified for up to a one-year period. Acceptance of temporary or interim security clearances is at the discretion of the agency whose facility is to be visited.

(3) When a Federal employee is detailed to another agency, it is the responsibility of the parent agency to:

1. Ensure that the employee meets all investigative/clearance requirements for the new position, and

2. Grant any security clearance required for access to classified information.

(4) When employees of other Federal agencies or cleared contractor facilities require access to classified information at Treasury/IRS facilities, the sponsoring Treasury/IRS office must ask PS to obtain the pertinent security clearance verification data on the visitors.

1. For Federal employees, the verification data must come directly from the visitor’s agency.

2. For contractors, verification must be obtained from the parent company or the Defense Industrial Security Clearance Office.

(1) Access to classified information must be administratively terminated when an employee no longer needs access to classified information. The employee’s supervisor is responsible for notifying PS when the access is no longer required to perform official duties.

(2) For departing, transferring, or retiring employees, the debriefing should be administered before the employee’s departure from the IRS. The employee’s supervisor must notify PS two weeks prior to the employee’s date of separation.

(3) Once access to classified information has been terminated, employees must:

1. Receive a security debriefing to emphasize the continuing responsibilities to protect classified information from unauthorized disclosure although their access has been terminated;

2. Sign the security debriefing acknowledgement section of the SF 312; and

3. Turn over all classified material and/or combinations or keys to any equipment storing classified information to their supervisor.

   Note: Employees who no longer require access to SCI must receive a security debriefing from Treasury’s SSO.

(1) When adverse or unfavorable information becomes available concerning an employee with access to classified information or who holds a sensitive position, PS will immediately suspend the employee’s access to classified or sensitive information. The suspension is temporary and the Associate Director, PS, must make a final decision to either re-instate or revoke the employee’s access to classified information or eligibility to hold a sensitive position.

(2) Access to classified or sensitive information must be suspended when an employee is:

1. Incarcerated due to a criminal conviction for a criminal offense; or

2. Absent without leave for a period exceeding 30 days

(3) Access to classified or sensitive information can be suspended in, but not limited to, the following situations:

1. Preparations are being made to revoke an employee’s existing access to classified or sensitive information.

2. Additional time is needed to resolve adverse information that may require further investigation.

3. Pending removal and termination of employment resulting from a personnel action.

4. Employee’s failure to submit required security forms or releases in the allotted time period.

(1) The IRS will comply with Treasury’s Security Manual, TD P 15-71, Chapter I, Section 6, Denial or Revocation of Security Clearance regarding denying or revoking an employee’s access to classified information or eligibility to hold a sensitive position. The procedures do not apply to termination of access to classified information when the individual no longer has a "need-to-know".

(2) PS will proceed with access denial or revocation of eligibility for access to classified or to hold a sensitive position, as appropriate, when the Associate Director, PS, determines either of the following:

1. An individual who has been nominated for or currently has access to classified information or holds a sensitive position fails to meet applicable security criteria; or

2. There are insufficient mitigating factors that indicate whether national security eligibility fails to meet applicable security criteria.

(3) The Associate Director, PS , is the “Determining Official” for such determinations within the IRS.

(4) The IRS Human Capital Officer is the "Deciding Authority" for all such determinations within the IRS. For information about delegated authority, refer to: IRM 1.2.2.16.1 , Delegation Order 10-1, Performing Operating Functions Relating to Personnel Security.

(5) When access to classified information or eligibility to hold a sensitive position is denied or revoked, supervisors should contact their servicing Labor Relations Specialist to discuss options about the employee’s employment status. Find your Labor Relations Specialists at: Labor Relations Contact Guide

(1) The chart below displays the relocation of subsections between IRM 10.23.1 and IRM 10.23.3.

(1) The table below displays the IRM title change and the previous and current subsection numbering: