September 1997

FS-97-23

OBLIGATIONS TO REPORT IRS EMPLOYEE MISCONDUCT

To best serve the public, employees of the Internal Revenue service must

maintain the confidence and esteem of the American taxpayer. Each year IRS

employees are required to certify that they are aware of the Standards of Ethical

Conduct for Employees of the Executive Branch -- the IRS Rules of Conduct.

All IRS employees are required to know the rules of conduct, how they apply to

their job and the consequences of violating them. The rules state that employees are

expected to conduct themselves in their official relations with the public and their fellow

employees in a courteous, business and diplomatic manner. They also state that

“conduct which does not conform to these rules, or related statutes or regulations, and

which directly impacts on an employee’s position, official duties, or the Service, may

subject the employee to appropriate disciplinary action.

”

Specifically, the Rules of Conduct say:

C

Employees must avoid making false, misleading or ambiguous statements,

deliberately or willfully, in connection with any matter of official interest. This

may include transactions with the public, other federal agencies or fellow

employees. Thus, IRS employees who intentionally mislead taxpayers during

the course of an audit or collection action are in violation of the rules of conduct

and are subject to disciplinary action.

C

Employees who have information that another employee has violated any of the

rules of conduct must report that information to the Inspector General. Clearly,

any employee who knows that another employee is making false statements to a

taxpayer in the course of an audit or collection action is obliged to report it so it

can be dealt with.

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