- 1.16.15.1 Overview
- 1.16.15.2 Protected Items/Data
- 1.16.15.3 Protection Methods
- Exhibit 1.16.15-1 Alternative Chart
- Exhibit 1.16.15-2 Protectable Items
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The Minimum Protection Standards (MPS) system establishes a uniform method for protecting data and items which require safeguarding. This systtem contains minimum standards which will be applied on a nationwide basis. Since local factors may require additional security measures, management must analyze local circumstances to determine space, container and other security needs at individual facilities. The MPS has been designed to provide management with a basic framework of minimum security requirements which will provide greater flexibility in dealing with local conditions.
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This Section incorporates the MPS and procedures for using the MPS. The previous Sections have incorporated the actual MPS procedures.
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Items and data to be protected are divided into three groups:
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Normal Security (NS) — All information which has not been identified as requiring High Security or Special Protection. Also documents, forms and equipment identified in Exhibit 1.16. Normal security items must be stored using one of the methods identified in Exhibit 1.16.
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High Security (HS) — Items which require greater than normal security, due to their sensitivity and/or the potential impact of their loss or disclosure. Items designated as high security are listed In Exhibit 1.16. High security items must be stored using one of the methods identified in Exhibit 1.16.
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Special Security (SP) — Items which require a specific type of containerization, regardless of the area security provided, due to special access control needs. This group of items is divided into three subcategories: Level 1 (SP–1) must be stored in a safe or vault; Level 2 (SP–2) must be stored in a security container or security room; Level 3 (SP–3) must be stored in a locked container.
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Exhibit 1.16. identifies storage requirements and Exhibit 1.16. provides a listing of protectable items and their security designations.
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Available methods of protection include the use of secured perimeter and/or area space and/or containerization.
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For purposes of providing protection, all space can be classified as either secured or non-secured.
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Secured areas are perimeter and/or internal areas which have been designed to prevent undetected entry by unauthorized persons during non- duty hours. (Perimeter is the entrance to the IRS space. This could be a wall and door of a post-of-duty, multi-tenant situation or at the fence and gate line of a service center.) To qualify as a secured area, space must meet the following minimum standards:
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Space must be enclosed by slab-to-slab wall constructed of approved materials and supplemented by periodic inspection; or any lesser type partition supplemented by Underwriters Laboratories approved electronic intrusion detection, or other approved protection methods (woven wire fabric of a least 10 gauge or heavier, chain link fence). Due to the complexity of intrusion detection systems, and the related specific annunciation/response requirement, review and approval by the local Security office is required prior to implementation.
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Unless electronic intrusion detection devices are utilized, all doors entering the space must be locked in accordance with requirements set forth in section 1.16.14.9.4.
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The space must be cleaned during duty hours or in the presence of a regularly assigned employee.
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Space which does not meet the above criteria, cannot be considered as a secured area.
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Controlled areas can be established to control employee access between work areas during duty hours. A controlled area is an interior space which generally has walled construction with lockable doors, area intrusion devices or similar access controls (see Section 1.16.14).
| Protected Item Classification | IRS Perimeter Type | Interior Area Type | Container Type |
|---|---|---|---|
| Normal Security | |||
| Alternative #1 | Locked | ||
| Alternative #2 | Locked | ||
| Alternative #3 | Locked | ||
| High Security | |||
| Alternative #1 | Secured | Locked | |
| Alternative #2 | Locked | Secured | |
| Alternative #3 | Locked | Security | |
| Special Security | |||
| SP–1 | Locked | Safe/Vault | |
| SP–2 | Locked | Security | |
| SP–3 | Locked | Locked |
*SP–2 and High Security, Alternative #3 appear to be the same. The difference is that SP–2 items " must " be stored in a locked container, whereas High Security items may be stored in a Security container, a secured room or in a locked container within a secured IRS perimeter.
| Designation | Item |
|---|---|
| SP–3* | Adverse Action and Adverse Action Appeal Files |
| NS** | All material, not classified as requiring high security or special protection. |
| HS*** | All portable equipment which can be stored in a standard pull drawer or lateral file cabinet. This includes laptop computers, combination padlocks, cameras and similar highly portable items. (Note: Laptops can be secured using commercially available hardware designed to secure computers when not stored as required above.) |
| SP–3 | Annual Listing of Undelivered Refund Checks |
| SP–2**** | Ammunition |
| HS | Assault and Threat Reports |
| SP–3 | Bills of Lading—Blank GBL’s |
| SP–2 | Checks Drawn on U.S. Treasury (except those endorsed to the IRS for the payment of taxes). |
| SP–3 | Checks Received for Payment—including personal checks, cashiers checks, bank draft, money orders and U.S. Treasury checks endorsed to the IRS for the payment of taxes. (NOTE: In service center must be in secured area or containerized.) |
| HS | Classification
Stamps —
"accepted as filed"
Classified Information—Top Secret/Secret/Confidential (see IRM 1.9) |
| SP–2 | Combination Records (Forms 700 for container doors) |
| SP–1 | Combination Records (Forms 700 for safe and vaults) |
| HS | Coordinated Examination Records—including all open or closed project files, case files, correspondence, activity reports, and other material which contains taxpayer data or third party information acquired in connection with a planned, open or closed case |
| SP–1 | Currency over $1,000 |
| SP–2 | Currency up to and including $1,000 |
| NS | Currency Transaction Reports — Forms 4789 |
| SP–2 | Director’s Seals |
| HS | Disclosure Records relative to disclosures made to Department of Justice, Executive Departments, or Congressional Committees |
| HS | Discriminant Function (DIF) formulas, program requirements packages and related materials |
| SP–3 | Employee Underreporter Program/Cases |
| HS | Examination Records — those maintained at the request of Congressional Committees |
| HS | Examination Selection, Criteria and Formulas, Cycle Variables and Volume Controls |
| SP–1 | Firearms (over 4) |
| SP–2 | Firearms (up to and including 4) |
| SP–2 | Four (IV) Phase Operator’s Listing |
| SP–2 | Four (IV) Phase C-Type Audit Trial Listing |
| SP–2 | Four (IV) Phase Master List of System Users |
| SP–2 | Four (IV) Phase Job Directory Listing |
| SP–2 | Four (IV) Phase Change Requests (Form 6610) |
| SP–2 | Four (IV) Phase Password List |
| HS | Fraud Referrals — all case files, correspondence, or related documents which contain information regarding items referred to Criminal Investigation |
| HS | General Ledger and Subsidiary Records —revenue accounting only |
| SP–3 | All Government issued credit cards |
| SP–2**** | Grand Jury—Case file and information |
| SP–3 | Grievance Files and Grievance Appeal Files |
| SP–2 | IDRS Passwords and Password Registers |
| SP–3 | IDRS Security Handbook |
| SP–2 | IDRS Security Records (including PRP’s, reports, control documents, audit trail records and computer tapes) |
| SP–2 | Identification Media (IRS) — all unused stock and completed media which is not in the possession of the employee to who it was assigned |
| SP–3 | Identification Media (IRS) — completed non-photo visitor and temporary cards |
| SP–2 | Informant Communications File |
| SP–2 | Informants’ Claims for Reward |
| SP–2 | Informants’ Control File |
| SP–3 | Internal Security Records — including all open or closed investigative reports, informant files, and other material that contain investigative information concerning employees and/or taxpayers, or taxpayer data, third party information, tax data, or specific information concerning Service operations acquired in connection with a planned, open, or closed case. |
| SP–3 | Internal Audit Records — including Internal Audit Reports and workpapers, open or closed, and other material containing tax data, taxpayer information, functional records and information concerning service center operations, acquired in connection with planned, open or closed audits. |
| SP–3 | Internal Revenue Service Employee — delinquency |
| NS | Investigative Equipment — equipment specifically acquired and used by Criminal Investigation for carrying out investigation and enforcement functions. |
| SP–3 | Key — to any locked container |
| SP–2 | Key — to any room, area, secured area, or security container |
| SP–3 | Law Enforcement Manual (LEM) (Normal Security will apply to service centers) |
| HS | Legal Case Files and Records of Chief Counsel, Deputies Chief Counsel, and their Assistants |
| SP–2 | LIMITED OFFICIAL USE documents |
| HS | Magnetic Media — all discs, tapes or similar media which contain program, taxpayer or other individual data |
| SP–3 | Medical Records — employee health records, disability retirement records, and similar files containing personal medical information |
| HS | Microfilm — all cartridges, cassettes or other microfilm media which contain taxpayer data or account information. |
| SP–3 | Minority Group Designator Data |
| SP–2 | Negotiable and Non-negotiable Instruments — including stocks, bonds, securities or other collateral |
| SP–3 | OFFICIAL USE ONLY Documents (unless otherwise increased by the originator) |
| SP–3 | Personnel Records — including personnel folders, investigation reports, qualification statements, and other records containing privacy act or sensitive information |
| HS | PRP 160, Section 26 (SERFE) |
| SP–2 | Receipts — unissued Forms 809 (CP–444) or 4733 (CP–445) |
| NS | Received Stamps |
| HS | Received with Remittance Stamps |
| SP–2 | Relocated Witness Files |
| HS | Risk Analysis Final Reports and associated supporting documentation |
| HS | Sensitive investigative equipment — devices that can be used in the interception of telephonic communications or non-telephonic communications |
| HS | Signature Stamps or Facsimile Signature Plates |
| HS | Statutory Notices — signature stamps or facsimile signature plates |
| SP–3 | Form 6888, US Government Purchase Order—invoice voucher (unissued stock) |
| HS | Taxpayer and Privacy Act Information (due to the protection provided, processing and computing centers are exempt from this requirement) |
| HS | Tax Practitioner File — including extension files |
| HS | TECS Data — which contains information regarding the involvement of Criminal Investigation with taxpayers of third parties |
| SP–3 | Test Materials — OPM, IRS and commercial |
| HS | Testimony of IRS Employees in Non-tax matters |
| SP–3 | Training Records — including individual ratings, examination record and register cards, and similar individual test result information |
| HS | Unapplied Master File Credit Reports |
| SP–3 | Undelivered Refund Check Notices |
| SP–3 | Unidentified Remittance Record |
| HS | Unit Ledger Cards |
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*SP SPECIAL SECURITY ** NS NORMAL SECURITY *** HS HIGH SECURITY **** If volume dictates, these items may be stored in a security room as specified in Section 1.16.14 |
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