DEPARTMENT OF THE TREASURY

                                                              INTERNAL REVENUE SERVICE

WASHINGTON, D.C. 20224

COMMISSIONER

August 17,1999

MEMORANDUM FOR ALL IRS EMPLOYEES

            FROM:            Charles O. Rossetti
                                    Commissioner of Internal Revenue

            SUBJECT:      Whistleblower Protection Act of 1989

As we continue with our goal to modernize and improve the Internal Revenue Service (IRS), I believe it is important to remind all IRS employees of their obligation to report misconduct, fraud, waste and abuse.

Whistleblowing is defined as the disclosure of information that an employee reasonably believes is evidence of a violation of any law, rule, or regulation, or gross mismanagement, gross waste of funds, abuse of authority, or a substantial danger to public health or safety. Although each employee is encouraged to bring such maters to the attention of his/her management officials, other sources are available to receive such disclosures. An employee can confidentially report these matters to the Treasury Inspector General for Tax Administration, the Office of Special Counsel, or other sources, depending on the circumstances.

The Whistleblower Protection Act of 1989 provides the right for every employee to make Whistleblowing disclosures and ensures protection from reprisal. It is my commitment that each employee’s rights are safeguarded through this process. Therefore, any IRS employee who has reason to believe that there has been misconduct, fraud, waste or abuse is encouraged to report these matters.

The attached pamphlet entitled, "The Role of the U.S. Office of Special Counsel," is being provided to each employee. This pamphlet contains valuable information as well as telephone numbers for reporting purposes. I encourage each employee to carefully read this pamphlet and familiarize themselves with its contents.

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