Under what circumstances is it acceptable to use your Government-furnished computer to check cyber awareness?

May 24, 2022

Purpose

(1) This transmits revised Internal Revenue Manual (IRM) 10.8.27, Information Technology (IT) Security, Personal Use of Government Furnished Information Technology Equipment and Resources.

Material Changes

(1) The following revisions have been made to this version of policy:

1. Updated original text to align with Boiler Plate

2. Updated the following sections:
   - IRM Section 10.8.27.1, Program Scope and Objectives. Aligns with latest boilerplate.
   - IRM Section 10.8.27.1.1, Background. Aligns with latest boilerplate.
   - IRM Section 10.8.27.1.1.1, Scope. Aligns with latest boilerplate.
   - IRM Section 10.8.27.1.1.2, Objectives. Aligns with latest boilerplate.
   - IRM Section 10.8.27.1.2, Authority. Aligns with latest boilerplate.
   - IRM Section 10.8.27.1.3, Risk Acceptance and Risk-Based Decisions. Aligns with latest boilerplate.
   - IRM Section 10.8.27.3, Specific Requirements. Added and removed two examples of tools available.
   - IRM Exhibit 10.8.27-1, Prohibited Uses of Government Furnished IT Equipment and Resources. Updated links in Note sections. Changed language to align with NIST 800-53r5.
   - IRM Exhibit 10.8.27-2, Glossary and Acronyms. Added definition of Unauthorized Data Program. Updated format of the glossary.
   - IRM Exhibit 10.8.27-3, References. Aligned with boilerplate. Updated title and publishing date for TD 81-01. Added title for TD P 15-71. Added FISMA reference.

(2) Editorial changes (including grammar, spelling, and minor clarification) were made throughout the IRM.

Effect on Other Documents

Audience

b) Individuals and organizations having contractual arrangements with the IRS, including employees, contractors, vendors, and outsourcing providers, which use or operate information systems that store, process, or transmit IRS Information or connect to an IRS network or system.

Effective Date

Nancy Sieger
Chief Information Officer

1. Overview: This Internal Revenue Manual (IRM) lays the foundation to implement and manage security controls and guidance for the personal use of government furnished Information Technology (IT) equipment and resources for non-government purposes within the Internal Revenue Service (IRS).

   1. This manual is subordinate to IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, and augments the existing requirements identified within IRM 10.8.1, as they relate to IRS personal use of government furnished IT equipment and resources for non-government purposes.

2. Purpose of the Program: Develop and publish policies to protect the IRS against potential IT threats and vulnerabilities and ensure compliance with federal mandates and legislation.

3. Audience: The provisions within this IRM apply to:

   1. All offices and business, operating, and functional units within the IRS.

   2. Individuals and organizations having contractual arrangements with the IRS, including employees, contractors, vendors, and outsourcing providers, which use or operate systems that store, process, or transmit IRS information or connect to an IRS network or system.

4. Policy Owner: Chief Information Officer.

5. Program Owner: Cybersecurity Threat Response and Remediation (an organization within Cybersecurity).

6. Program Goals: Cybersecurity Policy is responsible for the development and maintenance of IRS’s enterprise information technology security policies. The IRM 10.8.X Series provides the minimum-security requirements to protect the confidentiality, integrity, and availability of data processed on IRS systems. IRMs are developed in accordance with applicable laws, policies, federal regulations, Office of Management and Budget (OMB), Treasury Directives (TDs), National Institute of Standards and Technology (NIST) Publications, and National Archives and Records Administration (NARA).

1. The expanding use of IT resources to a growing group of IRS employees in the workplace, increasingly offers new opportunities to meet the IRS mission objectives, as well as agency values, not the least of which are those directed at providing a positive work-life balance and supportive environment for IRS employees, contractors, vendors, and volunteers. A key component of this positive environment is offering the privilege of limited personal use of government furnished IT equipment and resources. This effort requires organizations and users to exercise extreme due care and caution, with regard to the responsibilities of upholding the public trust, ensuring the privacy and security of data, and protecting systems and infrastructure.

2. IRM 10.8.27 is part of the Security, Privacy and Assurance policy family, IRM Part 10 series for IRS Information Technology Cybersecurity.

1. This IRM applies to all IRS information and systems, which include IRS production, development, test, and contractor systems. For systems that store, process, or transmit classified national security information, refer to IRM 10.9.1, Classified National Security Information (NSI), for additional procedures for protecting classified information.

2. This IRM provides guidance for the allowable minimum standard regarding the acceptable personal use of government furnished IT equipment and resources by IRS employees, contractors, vendors, and outsourcing providers.

   The following circumstances are addressed within this IRM:

   1. Minimum allowable usage of government furnished IT equipment and resources

   2. Prohibited usage of government furnished IT equipment and resources

   3. Roles and Responsibilities

   4. Tour of Duty (TOD) Hours

   5. Non-Duty Hours

   6. Performing work for the Department of the Treasury, its offices, and bureaus

3. The IRS shall ensure that:

   1. The product (e.g., software, hardware) and version selected is in accordance with IRS Enterprise Architecture (EA) Enterprise Standards Profile (ESP) that dictates the official products and versions within the IRS; and

   2. The application or system version is a version for which the vendor still offers standardized technical support.

4. In the event there is a discrepancy between this policy and IRM 10.8.1, IRM 10.8.1 has precedence, unless the security controls/requirements in this policy are more restrictive or otherwise noted.

1. This IRM establishes the minimum baseline security policy and requirements for all IRS IT assets in order to:

   1. Protect the critical infrastructure and assets of the IRS against attacks that exploit IRS assets.

   2. Prevent unauthorized access to IRS assets.

   3. Enable IRS IT computing environments to meet the security requirements of this policy and support the business needs of the organization.

2. It is acceptable to configure settings to be more restrictive than those defined in this IRM.

3. To configure less restrictive requirements requires a risk-based decision. Refer to the Risk Acceptance and Risk-Based Decisions section within this IRM for additional guidance.

1. All IRS systems and applications shall be compliant with Executive Orders (E.O.s), OMB, Federal Information Security Modernization Act of 2014 (FISMA), NIST, Department of Homeland Security (DHS), Treasury, and IRS guidelines as they apply.

2. Treasury Directive (TD) 87-04, Personal Use of Government Information Technology Resources, defines limited personal use of government furnished IT equipment and resources, and establishes standards and rules of conduct to allow Department of the Treasury employees the privilege to use government furnished IT equipment and resources for non-government purposes, when such use involves minimal additional expense to the government and does not overburden any of the Department's IT equipment or resources, based on the following authorities:

   • Title 5 - Code of Federal Regulations (CFR) - Part 735, Office of Personnel Management, Employee Responsibilities and Conduct

   • Title 5 - CFR Part 2635, Office of Government Ethics, Standards of Ethical Conduct for Employees of the Executive Branch

   • Title 5 - CFR Part 3101, Supplemental Standards of Ethical Conduct for Employees of the Department of the Treasury

   • Title 31 - CFR Part 0, Department of the Treasury Employee Rules of Conduct

1. Any exception to this policy requires the Authorizing Official (AO) make a Risk-Based Decision (RBD).

2. Users shall submit RBD requests in accordance with Cybersecurity’s Security Risk Management (SRM) Risk Acceptance Process within the Risk Based Decision Standard Operating Procedures (SOP).

   Users can access the RBD Application on the Enterprise FISMA Compliance SharePoint site via the Risk Acceptance Requests at:

   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3. Refer to IRM 10.8.1 for additional guidance about risk acceptance.

1. IRM 10.8.2 Information Technology (IT) Security, IT Security Roles and Responsibilities, defines IRS-wide roles and responsibilities related to IRS information and computer security, and is the authoritative source for such information.

2. The supplemental roles and responsibilities provided below are specific to the implementation of security for the personal use of government furnished IT equipment and resources for non-government purposes.

1. The E-Government Act of 2002 (P.L. 107-347) Title III and FISMA require the head of each federal agency to provide information security protections commensurate with the risk and magnitude of the harm that may result from unauthorized access, use, disclosure, disruption, modification, or destruction of its information and systems. These protections not only apply to employees within the agency, but also to contractors, and/or other organizations working on behalf of the agency, as defined in IRM 10.8.2.

2. The IRS's Agency Head is the Commissioner; the Commissioner shall be responsible for ensuring that this IRM is disseminated to all employees.

1. The Associate Chief Information Officer (ACIO), Cybersecurity, shall develop and disseminate additional policy appropriate to personal use as necessary.

1. The Contracting Officer's Representative (COR) shall ensure contractors are informed of appropriate uses of government furnished IT equipment and resources as a part of their introductory training, orientation, or the initial implementation of this IRM.

2. The COR shall ensure IT resources are being used appropriately and shall take corrective action if needed.

3. The COR shall ensure contractors who process, store, or transmit IRS information on government furnished equipment, software and media, do so only when the contract under which they perform, specifically establishes terms and conditions for such use (and that appropriate approvals have been obtained), and the contractor otherwise meets and complies with the security standards detailed in IRM 10.8.1, IRM 10.5.1, Privacy and Information Protection, Privacy Policy, the contract, Publication 4812, Contractor Security & Privacy Controls and/or other applicable IRS policy guidance.

1. While using government furnished IT equipment and resources, individuals shall be responsible for their own personal and professional conduct and shall follow, among others, the rules and regulations described below:

   1. Do not engage in criminal, infamous, dishonest, immoral, or notoriously disgraceful conduct, or other conduct prejudicial to the government. (5 CFR § 735.203)

   2. Put forth honest effort in the performance of their duties. (5 CFR § 2635.101(b)(5))

   3. Do not use or permit the use of their government position or title, or government furnished IT equipment and resources, or any authority associated with their public office in a manner that could reasonably be construed to imply that their agency or the government sanctions or endorses their personal activities. (5 CFR § 2635.702(b))

   4. Protect and conserve government property and shall not use such property, or allow its use, for any unauthorized purposes. (5 CFR § 2635.101(b)(9))

      Employee conduct pursuant to this policy is considered an authorized use of government property as the term is used in 5 CFR § 2635.704(a). See TD 87-04, Appendix A(e), Definitions (defining limited personal use).

   5. Use official-time in an honest effort to perform official duties and in accordance with law or regulation (5 CFR § 2635.705(a)).

   6. Ensure they do not give the false impression they are acting in an official capacity when they are using government furnished IT equipment and resources for non-government purposes. In addition, they shall not post, disseminate, or otherwise use IRS documents and/or symbols as part of personal documents, Internet sites, or other forms of communication. (IRS-defined)

      If there is an expectation that such a personal use could be interpreted to represent an agency, an adequate disclaimer must be used. One acceptable disclaimer is - "The content of this message does not reflect the position of the U.S. Government, the Department of the Treasury, or the IRS."

1. The IRS IT organization is responsible for maintenance and dissemination of this policy and shall establish sufficient controls to ensure equipment is used appropriately.

1. Managers shall ensure individuals are informed of appropriate uses of government furnished IT equipment and resources as a part of their introductory training, orientation, and/or the initial implementation of this IRM. These requirements are also part of IRS employees' mandatory annual Security Awareness Training and Education (SATE).

2. Managers shall ensure IT resources are being used appropriately and shall take corrective action if needed.

1. Individuals are permitted to access tools and applications available to the general public on “IRS.gov” and tools and applications available on the “IRS 1040 Central” site http://www.irs.gov/Individuals for IRS employees to look up their own tax information. These tools and applications are considered to be external. Examples of these tools include:

   • View your Tax Account

   • Get Your Transcript

   • Where’s My Refund?

   • Various forms and instructions for planning, filing, paying, etc.

2. Individuals should have no expectation of privacy while using any government furnished IT equipment and resources at any time, including (but not limited to) accessing the Internet, proxy avoidance server, or email. Individuals should be aware that their rights to privacy do not change even during limited periods of personal use. To the extent that individuals wish their private activities remain private, they should avoid using government furnished IT equipment and resources such as their computer, the Internet or email. The IRS and its systems must protect certain information, such as tax and Privacy Act records; therefore, any use of government furnished resources is subject to monitoring.

   1. See the IRM 10.8.1, section "AC-8 System-Use Notifications" for the current banner text.

3. It is the policy of the IRS to:

   1. Permit limited personal use of government furnished IT equipment and resources for non-government purposes, when such use involves minimal additional expense to the government, does not overburden any of the Service’s IT resources, and when access to these IT resources is already authorized for official government business.

   2. Permit limited personal use to individuals during non-duty time for periods of reasonable duration and frequency of use.

   3. Grant use that does not adversely affect the performance of official duties, result in the loss of an individual's productivity, or interfere with the mission or operations of the IRS.

   4. Ensure that computer systems and networks are not used for downloading illegal, inappropriate, or unauthorized content, and untrusted, unapproved, or malicious software.

   5. Authorize use that does not violate the Office of Government Ethics (OGE) Standards of Ethical Conduct for Employees of the Executive Branch found at 5 Code of Federal Regulations (CFR) Part 2635, the Supplemental Standards of Ethical Conduct for Employees of the Treasury Department found at 5 CFR Part 3101, Employee Responsibilities and Conduct found at 5 CFR Part 735, and the Department of the Treasury Employee Rules of Conduct found at 31 CFR Part 0.

4. The IRS is not required to provide access to IT resources if not already provided for an approved business need. Therefore, this policy does not guarantee Internet or email access to those who do not otherwise have it.

5. Personal use shall incur only minimal additional expense to the government in areas such as:

   1. Communications infrastructure costs (e.g., telephone charges, telecommunications traffic).

   2. Use of consumables in limited amounts (e.g., paper, ink, toners).

   3. General wear-and-tear on equipment.

   4. Minimal data storage on storage devices.

   5. Minimal network impacts, keeping email message sizes, including attachments, within IRS specified size guidelines.

6. Individuals shall be aware of IT security controls which are addressed in the following IRMs:

   • IRM 1.10.3, Office of the Commissioner of Internal Revenue, Standards for Using Email.

   • IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

   • IRM 10.8.2, Information Technology (IT) Security, IT Security Roles and Responsibilities

   • IRM 10.8.26, Information Technology (IT) Security, Government Furnished and Personally Owned Mobile Device Security Policy

   • IRM 10.5.1, Privacy and Information Protection, Privacy Policy related to IRS privacy concerns in safeguarding agency information

Regardless of work status, individuals should remember that some uses of government furnished IT equipment and resources are absolutely forbidden, even during non-duty time. Some examples of prohibited uses are included, but are not limited to, those listed below:

1. Individuals are prohibited from accessing IRS tools and applications used to complete official IRS assigned duties to look up tax information without an officially assigned IRS business need. These include, but are not limited to: (IRS-defined)
   - AMS - Accounts Management System
   - EUP - Employee User Portal
   - IDRS - Integrated Data Retrieval System
   - TDS - Transcript Delivery System

   Accessing these systems without an officially assigned IRS business need would constitute an unauthorized access (UNAX) violation. Refer to the UNAX web site for additional guidance on unauthorized access to tax information.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

2. In accordance with IRM 1.10.3 , Office of the Commissioner of Internal Revenue, Standards for Using Email and IRM 11.3.1 , Disclosure of Official Information, Introduction to Disclosure, individuals shall not send emails containing Personally Identifiable Information (PII)/Sensitive But Unclassified (SBU) data to taxpayers, their authorized representatives, or other external stakeholders even if requested, because of the risk of improper disclosure or exposure, unless specifically authorized.

   An exception to this requirement is when a user is sending their own SBU data (including PII) to or from their personal email accounts. Refer to IRM 10.5.1, for additional guidance pertaining to emailing SBU (including PII) with personal accounts.

3. Individuals shall not use government furnished IT equipment or resources, as a staging ground or platform to gain unauthorized access to other systems.

4. Individuals are specifically prohibited from using government furnished IT equipment or resources for commercial purposes, in support of "for-profit" activities and ventures, and other outside employment or business activities (e.g., consulting for pay, sales or administration of business transactions, sale of goods or services). This ban also includes individuals’ use of government furnished IT equipment or resources to assist relatives, friends, or other persons in such activities (e.g., individuals may not operate or participate in the operation of a business with the use of IRS computers and Internet (i.e., “IRS.gov”) resources).

5. Individuals shall not use government furnished IT equipment or resources to access, view, or download personal email.

6. Individuals are specifically prohibited from inappropriate internet usage and participation in any activities that open IRS information or systems to security risks. Viewing or accessing the following types of web sites is also prohibited:
   - Pornographic, sexually explicit, or sexually oriented materials.
   - Personal services web sites, such as buyer/seller, dating services, and other online personal sites.
   - Hacker sites (sites which open the IRS to unacceptable security risk) regardless of the security risks or lack thereof.
   - Materials related to gambling (legal and illegal), terrorist activities, illegal weapons, and any other illegal activities or activities otherwise prohibited, etc.
   - On-line games.
   - Proxy avoidance sites (or similar capabilities), such as 3Proxy, Unblockme, and Proxite.
   - Peer-to-peer (P2P) file sharing.

   P2P file sharing refers to any software or system allowing individual users of the Internet, intranet or extranet to connect and share files or resources. Participating in P2P file sharing creates a substantial computer security risk, and may facilitate the spread of computer viruses.

7. Individuals shall not subscribe to unofficial LISTSERV or other services (e.g., retailers, recipes, coupon distributors) which creates a high volume of email traffic.

8. Individuals shall not create, copy, transmit, download, store, or retransmit prohibited materials, video, or sound (such as streaming video or music).

   The allowance of streaming media (video or music) is to be done only when based on a justifiable, IRS manager-approved business need.

9. Individuals shall not download, copy, or install unauthorized applications or data programs (e.g., executable code), such as: (Refer to Exhibit 10.8.27-2 for definition of an unauthorized data program)
   - Screen savers.
   - Software products.
   -"Push" technology applications (subscriber services) from the Internet (e.g., weather or news alert feeds, stock quote updates) that gather information and send it out automatically to a subscriber.
   - Test or demo software.
   - Computer games.

10. Individuals are prohibited from using social media (e.g., Google Groups, Facebook, Instagram, Second Life, Flickr, Twitter, Snapchat, TikTok) in an official capacity, or during their duty time, and such use shall be separate from their job.

    An exception has been made for approved IRS communicators working on official IRS media initiatives. Refer to IRM 11.1.3, Communications, Contact with the Public and the Media, for guidance on authorized usage of new media and social media tools.

11. Individuals are specifically prohibited from engaging in any political fund-raising activity, endorsing any product or service, participating in any lobbying activity, or engaging in any prohibited partisan political activity. Individuals are also prohibited from using government furnished IT equipment and resources for any of the aforementioned activities.

12. Individuals are prohibited from the unauthorized acquisition, use, reproduction, transmission, or distribution of controlled information including computer software and data, that includes privacy information; material which is copyrighted, trademarked, or otherwise controlled with other intellectual property rights (beyond fair use), proprietary data, or export controlled software or data.

    Copyrighted materials include, but are not limited to, music, videos, and pictures.

     

13. Individuals shall not participate in activities that are illegal, inappropriate, or offensive to fellow employees, contractors, vendors, outsourcing providers, or the public in general. Such activities include, but are not limited to: hate speech, or material that ridicules others on the basis of age, race, creed, religion, color, sex, disability, national origin, or sexual orientation.

14. Individuals shall not post agency information whether using government furnished IT equipment and resources, or personal resources to external news groups, bulletin boards or other public forums without authority. This includes any use that could create the perception that the communication was made in one's official capacity as a Federal Government employee, unless the appropriate agency written approval has been obtained or the use is not at odds with the agency's mission or positions.

15. Individuals are prohibited from storing personal information/files within Home Directories or other network drives provided and maintained by the IRS.

16. Individuals are prohibited from engaging in any use of government furnished IT equipment and resources that reduces employee productivity or interferes with the performance of official duties.

17. Individuals are prohibited from accessing or syncing non-IRS email and calendar accounts through the Internet (e.g., Yahoo, corporate, other Federal/State/Local/Tribal).

18. Individuals are prohibited from the inappropriate use of IRS email account(s), such as:
    - Transmitting files larger than the specified size (Refer to IRM 1.10.3, Office of the Commissioner of Internal Revenue, Standards for Using Email) .
    - Any correspondence for personal gain (Avon, private commercial business, selling of personal goods or services, etc.).
    - Solicitation of individuals, such as Girl Scout or Boy Scout fund raisers.
    - Chain letters or other unauthorized mass mailings regardless of the subject matter.

19. Individuals are prohibited from accessing the Internet without using an IRS-approved VPN connection.

20. Individuals are prohibited from accessing any Internet site that contains similar content to sites which have been prohibited or restricted.

21. Individuals are prohibited from using government furnished equipment (e.g., copier, fax machine) to make more than a few copies of material (e.g., copying a book, making numerous copies of a resume, or sending/receiving a lengthy document via fax machines), as well as any use of such machines that conflicts with the actual need to use the government furnished equipment for official business purposes.

22. Individuals are prohibited from using telephone services when such use will create more than a minimal additional expense to the government.

IRS Publications

• IRM 1.10.3, Office of the Commissioner of Internal Revenue, Standards for Using Email

• IRM 10.5.1, Privacy and Information Protection, Privacy Policy

• IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

• IRM 10.8.2, Information Technology (IT) Security, IT Security Roles and Responsibilities

• IRM 10.8.26, Information Technology (IT) Security, Government Furnished and Personally Owned Mobile Device Security Policy

• IRM 10.9.1, National Security Information

• IRM 11.1.3, Communications, Contact with the Public and the Media

• IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure

• Publication 4812, Contractor Security & Privacy Controls

Department of the Treasury Publications

• TD 81-01, Treasury Information Technology (IT) Programs, July 14, 2009

• TD P 15-71, Department of the Treasury Security, June 17, 2011

• TD P 85-01, Version 3.1.2 Treasury Information Technology (IT) Security Program, November 3, 2020

• TD 87-04, Personal Use of Government Information Technology Resources, January 27, 2012

Other Publications

• 5 CFR § 2635.101 (b) (5) and (9), Basic Obligation of Public Service

• 5 CFR § 2635.702 (b), Appearance of Governmental Sanction

• 5 CFR § 2635.704 (a) and (b) (1), Use of Government Property

• 5 CFR § 2635.705, Use of Official Time

• 5 CFR § 735.203, Conduct Prejudicial to the Government

• 5 CFR Part 3101, Supplemental Standards Of Ethical Conduct For Employees Of The Department Of The Treasury

• 31 CFR Part 0, Department Of The Treasury Employee Rules Of Conduct

• 31 CFR § 0.213, General Conduct Prejudicial to the Government

• Federal CIO Council, Recommended Executive Branch Model Policy/Guidance on "Limited Personal Use" of Government Office Equipment including Information Technology, May 19, 1999

• OMB Circular A-130, Appendix III, Security of Federal Automated Information Resources, November 8, 2000

• OMB Memorandum for Chief Acquisition Officers, Revisions to the Federal Acquisition Certification for Contracting Officer’s Representatives (FAC-COR), September 6, 2011Public Law 103-94, The Hatch Act Reform Amendment of 1993, October 6, 1993

• Public Law 103-94, The Hatch Act Reform Amendment of 1993, October 6, 1993

• Public Law 113-283, Federal Information Security Modernization Act of 2014, December 18, 2014

More Internal Revenue Manual