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Part 1. Organization, Finance and Management

Chapter 16. Physical Security Program

Section 14. Methods of Providing Protection

1.16.14  Methods of Providing Protection

1.16.14.1  (07-01-2003)
Overview

  1. The Service has adopted the goal of guarding against undetected (surreptitious) entry. It is recognized that compliance with this policy will not be immediately achievable in all offices for tax data requiring normal security levels.

  2. Some items require protection levels which exceed the undetected entry philosophy. Specific minimum security standards, which require some degree of protection against forced entry, are required for such items (e.g. SP–1).

  3. Based on local conditions, additional security measures to protect against forced entry will be required at some facilities. After analysis of potential threats, local management may determine the need for greater security measures which exceed the standard.

  4. There are a number of ways that security may be provided for a document, an item or an area. How the required security is provided depends on the facility, the function of the activity, how the activity is organized, and what equipment is available. Proper planning and organization will greatly enhance the security at minimum costs. Additional information on methods of providing protection can be found in Section 16.15.

1.16.14.2  (07-01-2003)
Clean Desk Policy

  1. The Service has adopted general clean desk and containerization objectives for the protection of taxpayer, privacy act, and other protected data. There are certain areas, such as mass processing operations, where the full implementation of clean desk and/or containerization procedures are not appropriate.

  2. Protected data must be locked in containers in areas where non-Service personnel have access during non-duty hours (see section 14.3). Based on violations identified during after-hours reviews, this procedure has now been expanded to include a general "clean desk" approach. This procedure combines housekeeping and security concerns on the assumption that poor housekeeping practices are often linked to poor security habits. Experience gained during security reviews generally tends to support this assumption.

  3. "Clean desk" includes data left out in work areas, credenzas, desk tops, and in/out baskets.

  4. All tax and privacy data in non-secured areas must be containerized during non-duty hours.

  5. Directors, Submission Processing Centers, Computing Centers and Customer Service Sites and other executive levels may exempt certain mass processing areas (pipeline type operations) but the exemption must be justified (e.g. containerizing will be so disruptive as to cause critical delays in processing), not just a matter of convenience, and documented. Exceptions must be sent to the local security office for review and approval. Items identified as requiring Special Security (SP) may not be exempted from the clean desk policy.

1.16.14.3  (07-01-2003)
Containers

  1. The term container includes all file cabinets, both vertical and lateral safes, supply cabinets, open and closed shelving, desk and credenza drawers, Kansas City carts or any other piece of office equipment designed for the storage of files, documents, papers or equipment.

  2. Some of these containers are designed for storage only and do not provide protection (for example, open shelving or Kansas City carts).

  3. For purposes of providing protection containers can be grouped into three general categories:

    1. Locked containers;

    2. Security containers; and,

    3. Safes or vaults.

1.16.14.3.1  (07-01-2003)
Locked Container

  1. Locked containers - any metal container with riveted or welded seams which is locked and to which keys and combinations are controlled.

1.16.14.3.2  (07-01-2003)
Security Container

  1. Security container - lockable metal container that has a tested resistance to penetration and is approved for storage of high security items: metal lateral key lock files; security modifications; metal lateral file equipped with lock bars on both sides; metal pull drawer cabinets with center or off-center lock bars secured by combination padlock or key operated padlock; or, Key lock "mini safes" (approved by National Office) properly mounted with appropriate key control.

1.16.14.4  (07-01-2003)
Safes/Vaults

  1. Safe type containers which have been accepted for general use by the Service can be identified by interior labels which reflect one of the following:

    1. GSA approval as Class I Safe (insulated — 1 hour, 10 minutes forced, 30 minutes surreptitious); Class II Safe (insulated — 1 hour, 5 minutes forced, 20 minutes surreptitious); Class IV Safe (not insulated, 5 minutes forced, 20 minutes surreptitious); or, Class V safe (not insulated, 10 minutes forced, 30 minutes surreptitious). Containers will be marked on the outside of the front face of the containers "General Services Administration Approved Security Container" .

    2. Safes with TL–30 (must be equipped with a Group 1 or 1 R combination lock); TRTL–30, TRTL–60 or TXTL–60, Underwriters Laboratories Listings. (TL–30 — resistant to attack by mechanical or electrical tools for 30 minutes; TRTL–30 — resistant to attack by torch and mechanical or electrical tools for 30 minutes; TRTL–60 resistant to attack by torch and mechanical or electrical tools for 60 minutes; TXTL–60 — resistant to all the above and high explosives.)

  2. Approved vaults are those which have been constructed to specifications approved jointly by IRS and GSA and which utilize Underwriters Laboratories approved vault doors.

1.16.14.5  (07-01-2003)
Restricted Area

  1. A restricted area is an area to which access is limited to authorized personnel only. All restricted areas must either meet secured area criteria (as outlined in Section 1.16.15) or provisions must be made to store protectable items in appropriate containers during non-duty hours. The use of restricted areas is an effective method of controlling the movement of individuals, eliminating unnecessary traffic through critical areas, thereby reducing the opportunity for unauthorized disclosure or theft of tax information

  2. Restricted areas will be prominently posted as a "Restricted" area and separated from other areas by physical barriers which will control access. The number of entrances will be kept to a minimum and each entrance controlled. Adequate control will be provided by locating the desk of a responsible employee at the entrance to assure that only authorized persons, with an official need, enter (see Exhibit 1.16.14-1). Only individuals assigned to the area will be provided restricted area ID cards.

  3. A Restricted Area Register, Form 5421, will be maintained at the main entrance to the restricted area, and all visitors will be directed to the main entrance. Each person entering the restricted area, who is not assigned to the area, will sign the register. The monitor will complete the register by adding the individuals name, assigned work area, person to be contacted, purpose for entry, ID card number, and time and date of entry. The monitor will identify each visitor by comparing the name and signature entered in the register with the name and signature on some type of photo identification card (i.e., government ID, driver’s license). Upon verification of identity, the visitor will be issued an appropriate restricted area non-photo ID card. (If the visitor is an IRS employee not assigned to the area, an exchange of cards will be made.) Entry must be approved by the supervisor responsible for the area. When leaving the area, the monitor will enter the departure time in the register.

  4. Each Restricted Area Register will be closed out at the end of each month, reviewed by the restricted area supervisor and forwarded to the Branch Chief. The Branch Chief will review the register and retain it in the Branch office for at least one year. These managerial reviews are to ensure that only authorized individuals with an official need have access to the restricted areas.

  5. To facilitate the entry of employees who have a frequent and continuing need to enter a restricted area, an Authorized Access List may be maintained. Though individuals whose names appear on the Authorized Access List will not be required to sign-in, nor will the control clerk be required to make any entry in the Restricted Area Register, these individuals are required to exchange their photo identification card for a non-photo, restricted area card.

  6. The Branch Chief approves all names added to the Authorized Access List. The Authorized List will be prepared monthly and will be dated and signed by the Branch Chief. Before signing the access list the Branch Chief must validate the need of individuals to access the restricted area. Care must be taken to ensure that only individuals with a need are granted access. Each month the Branch Chief will review the previous month’s list and forward it, with previous months Restricted Area Register, to the security office for review. If there is no change in the Authorized Access List, the Branch Chief may revalidate by signing and redating the list, sending a copy to the security office and reposting the list.

  7. Restricted areas which are located within non-restricted areas in an open office environment must meet secured area criteria or all protectable items must be stored in appropriate containers during nonduty hours.

1.16.14.6  (07-01-2003)
Controlled Areas

  1. Areas other than those designated as restricted can be designated as controlled areas. A controlled area is an interior space which is not designated as a formal restricted area but which is designed to control employee access between work areas during normal duty-hours.

  2. Controlled area and the associated access controls can be established by management. These access controls must not impose all the same administrative constraints as formal restricted area security controls. If local management chooses security controls such as the ID card, security registers, etc. they must obtain concurrence from the local security function.

1.16.14.7  (07-01-2003)
Security Room

  1. For purposes of providing protection, all space can be classified as either secured or not secured. The requirements and standards for secured areas are contained in Section 15 of this Handbook and locking system requirements for secured areas are contained in section 14.9.4.

  2. A security room is a room (the primary purpose of which is to store protected items) which has been constructed to resist forced entry. The entire room must be enclosed by slab-to-slab walls constructed of approved materials (normal construction material, permanent in nature, such as masonry brick, dry wall that would prevent undetected entry) and supplemented by periodic inspection. All doors entering the room must be locked in accordance with requirements set forth in section14.9.4. The room must be cleaned in the presence of an IRS employee authorized to enter the room. In addition, any glass in doors or walls will be security glass. Vents or louvers will be protected by an Underwriters’ Laboratory approved electronic intrusion detection system which will annunciate at a protection console, Underwriters’ Laboratory approved central station or local police station and given top priority for guard/police response during any alarm situation. Door hinge pins must be nonremovable, or tamper resistant, or installed on the inside of the room. Entrance will always be limited to specifically authorized personnel.

1.16.14.8  (07-01-2003)
Firearms Storage

  1. Due to the dangerous nature of firearms and the high potential for accidental injury, damage or theft, the following minimum guidelines will be followed:

    1. When not in use, firearms will be protected as follows: One to four firearms — security container; five or more firearms — safe or vault.

    2. All individuals to whom a firearm has been issued will take precautions against its theft or loss. When not carried, issued firearms will be stored as in (a) above.

    3. If it is necessary to store a firearm at home, it will be kept under lock and key. In addition to keeping a revolver under lock and key, a method of rendering it inoperable is to open the cylinder and lock a padlock or handcuff through the frame.

    4. Ammunition will be stored in a security cabinet or a security room. It is preferable to store ammunition separately from firearms.

    5. Firearms and ammunition normally will never be left in an automobile even though the automobile is locked. However, under unusual circumstances, if absolutely necessary, and there is no reasonable alternative available, these items may be stored for short periods in the locked trunk of an automobile, providing the doors of the automobile are also locked. Under no circumstances will a firearm be left unattended in the passenger compartment of the automobile or overnight in the trunk.

1.16.14.9  (07-01-2003)
Locks — General

  1. The lock is the most accepted and widely used security device for protecting installations and activities, personnel, tax data, classified material and government and personal property. All containers, rooms, buildings and facilities containing vulnerable or sensitive items should be locked when not in actual use.

  2. However, regardless of their quality or cost, locks should be considered as delay devices only and not complete deterrents. Many ingenious locks have been devised, but equally ingenious means have been developed to open them surreptitiously. Some types of locks require considerable time and expert manipulation for covert opening, but all will succumb to force with the proper tools. Therefore, the locking system must be planned and used in conjunction with other security measures if a high degree of security is to be obtained.

1.16.14.9.1  (07-01-2003)
Type of Locking Devices

  1. Locks that are available range from the very simple (and easily defeated) variety to highly developed keylocks, to combination locks, and highly sophisticated electronic coded switches.

  2. The degree of protection afforded by a well-constructed vault, safe, or filing cabinet may be measured in terms of the resistance of the locking mechanism to picking, manipulation or drilling. There are several types of locking devices available

    1. Key locks — The time for picking most standard pin-tumbler locks (including those that are specially keyed) range from a few seconds to a few minutes. High security keylocks are also vulnerable to surreptitious defeat; however, such defeat is much more difficult. The possibility of the loss and compromise of a key and the possibility of an impression being made should also be considered in determining the security value of key-type lock.

    2. Combination Locks — This popular type of lock is incorporated in padlocks, vaults, and doors. Combination locks have several advantages over key locks. First, there is no key which can be lost or compromised. Second, a combination lock may have many possible combinations, effectively eliminating the possibility of opening the lock by dialing all possible combinations. For example, scramble pads offer the flexibility of multiple codes for multiple functions; individual pin numbers can be used in conjunction with the key pad and the codes cannot be discerned by others. Second, there is no key which can be lost or compromised. Finally, and most important, newer versions of the combination lock are highly resistant to many forms of undetected attack because no direct access to the lock mechanism itself is required for normal operation.

1.16.14.9.2  (07-01-2003)
Other Access Controls

  1. Combination type locks, which rely on something the individual knows, have been used in the past for controlling access. Though these types of locks add a layer of security, if the combinations are widely disseminated and not changed frequently, unauthorized access may occur and not be easily detected. With this type of access control there is no logging of who entered or exited, so unauthorized access may be difficult to detect.

  2. Technology has provided other types of locks and keys that require electrical connections and special equipment. There are a number of these systems which have been developed for access control purposes. The cards contain encoded information about what the user is able to access and who the user is. These systems are used for controlling access to buildings, rooms and computers and provide another level of security.

1.16.14.9.3  (07-01-2003)
Inspection and Maintenance Procedures for Locks

  1. A periodic inspection by the Security staff should be made on all locks to determine the locking mechanism’s effectiveness, detect tampering, and to determine need for replacement. This may be accomplished by inserting a "test key" (any comparable key other than the assigned key) no more than one-quarter inch into keyway. Turn the test key by hand, using the normal amount of force required to open the lock. If the lock opens during inspection, it should be replaced immediately.

  2. Periodic preventive maintenance of locks should be performed to ensure adequate lubrication, employment of rust preventives on outer surfaces, and clearing of dust and moisture from keyways. Combination locks and electronic locks must also be serviced. By periodic servicing, the life of these type locks can be greatly extended.

1.16.14.9.4  (07-01-2003)
Control and Safeguarding of Keys and Combinations

  1. Access to a locked area, room or container can only be controlled if the key/keycard or combination is controlled. As soon as the combination is obtained by an unauthorized person or otherwise compromised or the key is lost, the security provided by that particular lock is lost.

  2. The combination to each lock will be changed:

    1. when the safe or lock is originally received;

    2. at least once each year;

    3. when an employee who knows the combination retires, terminates employment or transfers to another office job; or

    4. whenever the combination is compromised in some other way

  3. An exchange pool for combination locks may be established provided it is controlled by the Security function.

  4. Combinations will be given only to those who have a need to have access to the area, room or container. Combinations will not be written on calendar pads, desk blotters, or any other item even though it is carried on one’s person or hidden away. A record of combinations to security containers will be maintained by using Treasury Form No. 700 (Security Container Information). After all information on Part I of Form 700 (a three part form) is entered, all parts will be separated and Part I attached to the inside of the container. The combination will be recorded on Part II, which will then be placed inside Part Ill and sealed. The classification on Parts II and Ill should be "unclassified" unless national security information is kept in the container (see Handbook 1.9, National Security Information).

  5. A record of the combination (Parts II & Ill of Form 700) for safes and vaults, must be maintained in a central location in each Office. Local management should designate either Facilities Management or Security to perform this function. Criminal Investigation will control their own Forms 700.

  6. Combinations Treasury Form 700 for other than safes and vaults, and accountability records (Forms 1930, Custody Receipt for Government Property) for container keys will be maintained by area management.

  7. Form 700 containing combinations must be placed in a container having the same or a higher security classification as the highest classification of the material authorized for storage in the container or area the lock secures.

  8. One key to all Service space properly identified as to the door(s) it will open, must be maintained in a central location by either Facilities Management or the Security office or, Criminal Investigation, who will control their own keys.

  9. Minimum requirements for locking systems for Secured areas are as follows:

    1. High security pin tumbler cylinder locks which meet the following requirements must be used to secure doors to secured areas after normal duty hours — key operated mortised or rim-mounted dead bolt lock; dead bolt throw of 1 inch or longer; double cylinder if the door has a transom or any glass (if the door is equipped with alarms or security glass the door is not required to have the double cylinder lock); cylinders are to have five or more pin tumblers; if bolt is visible when locked, it must contain hardened inserts or be made of steel; and, both the key and the lock must be "off master."

    2. Key padlocks and combination padlocks may be used for secured areas if they meet the requirements of section 14.3.2. of this Handbook.

    3. Only authorized IRS personnel (and preferably only supervisors) can have after-hours access to Secured areas. In those situations where GSA insists on having a key and/or a combination to a secured area, it should be issued to them in a sealed envelope, the flap of which has been signed by the supervisor in charge of the Secured Area or the Chief of the Security function. GSA must agree to immediately notify the Chief of the Security function if it is necessary to use the key or combination and the reasons for having done so. Periodically, the envelope should be examined to make certain that the key or combination has not been compromised. If compromise is suspected, the area should be rekeyed or combination changed.

    4. All locks and keys to secured areas should be numbered with an unrelated number.

    5. Keys to secured areas not in the personal custody of an authorized IRS employee and any combinations must be stored in a security container.

    6. The number of keys or knowledge of the combinations to a secured area must be kept to the absolute minimum. Keys and combinations must be given only to those individuals, preferably supervisors, who have a frequent need to access the area after duty hours.

    7. The keys to cashier’s or teller’s cash box and the combination to the safe or vault in which the cash box is stored, cannot be both in the possession of an employee, a manager, and/or supervisor (including security function). Only the cashier or teller may have both the key to their own cash box and combination to the safe or vault.

    8. Electronic access control systems with after hours alarming capability can be used to secure doors to secure areas after normal duty hours. These systems should be periodically reviewed to make sure that the system is purged of users who no longer have a need for access (i.e. reassigned/separated employees) and that keys are in the possession of authorized individuals only. In addition, reports of access, generated by the system, should be periodically reviewed to ensure that no unauthorized access has occurred.

  10. The Chief of the Security function must approve requests for duplicate/additional keys for secured area doors and security containers.

  11. Keys will be issued only to persons having a need to have access to an area, room, or container. The number of keys will be kept to a minimum. The key issued to an individual will be kept with the individual and not left in desk drawers or other unsecured places.

  12. A custody Receipt for Government Property (Form 1930) will be used to record the issuance of all keys (including keycards for electronic access control systems).

  13. The Security staff is responsible for periodically reviewing all key and combination records.

  14. Padlocks must be locked to the staple or hasp, or placed inside the container, when the area or container is open to preclude theft, loss, or substitution of the padlock.

  15. To maintain the integrity of the security container (lateral and upright), two keys and only two keys will be available for each container (lateral) and padlock (upright with bar lock). If the central core of a security container lock or padlock is replaced with a non-security lock core and has more than two keys, then the container does not qualify as a security container. To ensure that only two keys are available for each container/padlock the Chief of the Security function will maintain a limited supply of extra locks and padlock cores.

    1. When a key to a cabinet or padlock is lost or broken, the local Security office will provide a new lock or padlock core with two keys to the office concerned.

    2. The Security office will order an additional key for the old lock/padlock. Upon receipt of the new key, place the lock or padlock core with keys back in stock, making it available for the next lost or broken key occurrence. The lock or padlock core may not be reused at the original location.

    3. If the lost key is found, it should be destroyed, as it is of no value to the local office.

1.16.14.10  (07-01-2003)
Automatic Detection Equipment

  1. There are a variety of different types of automatic detection equipment. These include, but are not limited to, door and window contacts, fire detectors, motion detectors, sound detectors, vibration sensors, etc. designed to set off an alarm at a given location when the sensor is disturbed.

  2. All alarms must annuciate at a protection console, a central station or a local police or fire station where a timely response is available..

  3. Care must be taken in selecting the right equipment to meet the needs of a particular area. (see Consolidated Physical Security Standards for IRS Facilities. Volume II Guide Specifications.

1.16.14.10.1  (07-01-2003)
Intrusion Detection Systems

  1. Intrusion Detection Systems are designed to detect attempted breaches of perimeter areas. To reduce the possibility of false alarms, potential effects of sound levels, vibrations, radio transmissions and other electrical interference should be considered before purchase. IDS can also be used in conjunction with other measures to furnish forced entry protection for a locked facility or area.

  2. An Intrusion Detection System (IDS) can be used in lieu of other physical security measures such as slab-to-slab construction for secured areas, and security containers which cannot be used because of operational requirements, appearance, layouts, cost or other reasons. (See the Consolidated Physical Security Standards for IRS Facilities, Volume II, Guide Specifications.)

  3. IDS must meet the following minimum requirements:

    1. Meet the requirements of UL Standards.

    2. All alarms shall be remote to and annunciated at an on-site protection console, GSA central station or a UL approved central station, and priority given for guard/police response during any alarm situation. Response time required to reach the system after an alarm shall not exceed 15 minutes.

  4. The IDS must be so designed that guards staffing the on-site protection console or central station cannot turn the system off during non-duty hours and without the knowledge of the Security staff. One method of preventing this is to require on-site annunciation of all alarms and system malfunctions by way of a printer. The printer must be located in the secured areas, or in some other secured location as specified by the Security staff. (See Consolidated Physical Security Standards for IRS Facilities, Volume II Guide Specifications).

1.16.14.10.2  (07-01-2003)
Closed Circuit Television (CCTV)

  1. Closed Circuit Television (CCTV), while not an intrusion detection system in itself, is very useful in physical security operations. A key to effectiveness of CCTV is maintenance of the TV system and supportive artificial lighting. (See the Consolidated Physical Security Standards for IRS Facilities, Volume II, Specification Guide.)

  2. CCTV is frequently used as an integral part of an intrusion detection system. This may be accomplished by:

    1. Using sensors to establish a secured area and a CCTV system which includes a time lapse video recorder to complement the sensors.

    2. Placing cameras at critical locations to provide direct visual monitoring from a vantage point such as an on-site protection console.

    3. CCTV may be used on gates, doors and other security areas not manned continuously. The system normally consists of a television camera, monitor, two-way communication system and electrical circuitry.

  3. Normal use of CCTV on entry points includes the use of a two-way communication system between the monitor panel and the gate/door and an electrically operated gate/door lock. With this device the person at the monitor panel can be alerted on the speaker system when an individual requires access, can communicate with the individual and visually assess the situation on the monitor in order to determine authority to enter, and once authority for access is verified, release the gate/door lock. An adaptation may be added to this equipment to enable the monitor personnel to make a side-by-side comparison of a person’s face with the picture of his/her identification card.

  4. TV controls should be enclosed and properly secured to preclude attempted adjustment by unauthorized personnel.

Exhibit 1.16.14-1  (07-01-2003)
Instruction for Receptionists (Monitors) at Entrances to Restricted Areas

I. Entry by Authorized Personnel

  1. Entrances Equipped with Card Readers — Each individual who is authorized to enter the area is required to use his/her card and pin number (if required) to unlock the door every time he/she enters the area. During periods of unacceptable backups, due to excess traffic or system breakdown, monitors and/or supervisors must control entrances as set forth below for areas without card readers.

  2. Entrances without Card Readers — Authorized individuals must display their cards to the monitor each time they enter the area.

  3. Lost or Forgotten Cards — When an individual forgets or loses his/her card, he/she is issued a card with the word TEMP in place of the photo, by the monitor/guard in a center and by the card unit or monitor in post of duty. If the individual works in a restricted area, and he/she is authorized unescorted access, but the card he/she was issued is not properly coded to allow unescorted access, he/she must exchange that card for a non-photo properly coded card for the restricted area before being allowed access to the restricted area.

  4. Authorized Access List — The monitor will maintain a list of all personnel whose cards are not coded for the area, but who are authorized unescorted access to the area. Only the applicable branch chief, or his/her designated representative, can add a name to this list and it should be done in writing. Records of visits to the area by individuals whose names are on the Authorized Access List, do not need to be recorded on the Restricted Area Register, however, the monitor must retain their card and issue them one properly coded for the area.

II. Visitors to Restricted Areas

  1. Unauthorized employees having a need to hand-carry documents to restricted areas will present the material to the door monitor. No processing of these personnel will be required, unless there is a need to enter areas.

  2. Door monitors will process all visitors (non-authorized individuals) as follows:

    1. Ask the individual for his/her card. If it is a non-photo card, ask for some photo identification with a signature. When you have the card and, if required, other photo ID physically in hand:

      1. Check the card and photo ID.
        Is it an authentic IRS identification card (does it look like the one you are wearing, is the lettering exactly the same, is it laminated the same, etc.)? Is the picture on the card or other photo ID that of the individual standing in front of you?
        If the answer to either question is no, call your supervisor, the Security office, or guard.

      Is his/her name on the Authorized Access List of individuals authorized unescorted access? If not, does the individual(s) have a NEED TO ENTER the restricted area? Verify this by checking with your supervisor or other designated individual(s). If there is no NEED TO ENTER , and you are certain it is not a penetration attempt, deny them entry, otherwise contact your supervisor, chief of the Security function, or guard.

    2. Anyone other than an IRS employee whose card has not been coded to allow access to a restricted area, whose name is not on the Authorized Access List, must be escorted while in a restricted area. Therefore, do not allow him/her to enter unless arrangements have been made for a full-time escort by someone authorized to be in the area. Use of the visitors register and exchange of ID cards may not be waived.

    3. Record all visitor activity to the area on the Restricted Area Register, Form 5421, as follows:

      1. Make all entries, except for the signature.

      2. Have the visitor sign the register.

      3. Check the visitor’s signature against signature on card or other photo ID.
        If you are in doubt about the signature or it just does not "check out," call your supervisor.

    4. Issue the visitor a card for your area using the following criteria and retain his/her card:

      1. Visitor is to be allowed unescorted access: Issue a card properly coded for the area with the VISITOR in place of the photo, and one that properly identifies the visitor as an IRS employee (white pouch, 6054, with seal), other Federal employee (white pouch, 6055, without seal), or a non-Federal person (red pouch, 6056).

      2. Visitor is to be escorted: Issue a card properly coded for the area with the words ESCORT ONLY in place of the photo and one that properly identifies the visitor as an IRS employee, other-Federal employee, or a non-Federal person.

      3. When the door is open (e.g., to allow a visitor to enter) or if there is no door on the entrance, the receptionist must be constantly alert to prevent an unauthorized person from entering the area.


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