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TIGTA Says IRS Implemented Pandemic Safety Measures at TACs

SEP. 13, 2021

2021-IE-R004

DATED SEP. 13, 2021
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Treasury Inspector General for Tax Administration
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-35659
  • Tax Analysts Electronic Citation
    2021 TNTF 178-21
Citations: 2021-IE-R004

Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19 Pandemic

September 13, 2021

HIGHLIGHTS:

Final Inspection Report issued on September 13, 2021

Why TIGTA Did This Study

There are approximately 350 IRS Taxpayer Assistance Centers (TAC) throughout the United States. In response to the Coronavirus Disease 2019 (COVID-19) pandemic, the IRS closed and then reopened facilities for mission-essential functions and nonportable work in Calendar Year 2020.

TIGTA conducted this inspection to assess the IRS's efforts to protect the health and safety of individuals physically present at selected IRS TACs during the COVID-19 pandemic.

Impact on Taxpayers

The COVID-19 pandemic has affected the IRS's ability to perform its responsibilities of processing tax returns, tax payments, and tax refunds. The pandemic also threatens the lives of IRS employees. As of September 2021, the IRS reported that more than 50 employees have passed away from the virus. As such, the IRS has had to balance the completion of its mission and the health and safety of its employees and contractors and others who visit IRS facilities.

What TIGTA Found

In April 2021, TIGTA conducted unannounced health and safety inspections of 20 judgmentally selected IRS TACs. Overall, the IRS generally implemented health and safety measures to help protect individuals (both IRS employees and taxpayers) at the 20 TACs.

The IRS had an adequate supply of face masks, hand sanitizer, disinfecting wipes, or other cleaning supplies on-site, and these items were generally available in common areas or near shared equipment for individuals to use.

In response to the pandemic, the IRS developed printable COVID-19 health and safety posters to help inform and remind individuals of health and safety procedures. TIGTA observed that these were generally posted at each of the 20 TACs.

According to the Centers for Disease Control and Prevention (CDC), face masks are a critical step to help prevent individuals from getting and spreading COVID-19. At the time of TIGTA's inspection, all individuals, whether vaccinated or not, were required to wear face masks while in an IRS facility. While most individuals were wearing face masks correctly, TIGTA observed some who were wearing them improperly.

TIGTA also observed that the IRS implemented modifications at all 20 TACs to help maintain social distancing. Examples of these modifications included alternating employee workstations or cubicles, installing glass barriers, limiting seating in waiting areas, and limiting TAC entry to taxpayers with appointments only. Although TIGTA observed most individuals maintaining social distance, some were not maintaining at least six feet of separation.

The CDC recommends routine cleaning and disinfection of frequently touched surfaces. During our inspections, TIGTA observed instances in which employees did not clean their workstation between meetings with taxpayers, cleaned only the employee side of the workstation, or cleaned both sides of the workstation.

TAC employees are allotted 15 minutes for cleaning between appointments with taxpayers due to a system limitation in the appointment scheduling system. However, the IRS acknowledged that the 15 minutes allotted for cleaning may be more time than is needed and could potentially limit the number of appointments each day. The IRS considered modifying the scheduling system to allow increments of time less than 15 minutes for cleaning workstations between appointments. However, the IRS determined it would be too costly and require a two to four month period to update the design and configuration of the system.

What TIGTA Recommended

TIGTA made no recommendations in this report. TIGTA's Office of Audit will issue a report that will provide additional information regarding compliance related to face masks and social distancing and resulting recommendations.


September 13, 2021

MEMORANDUM FOR:
COMMISSIONER OF INTERNAL REVENUE

FROM:
Heather M. Hill
Deputy Inspector General for Inspections and Evaluations

SUBJECT:
Final Inspection Report — Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19 Pandemic (IE-21-004-C)

This report presents the results of our inspection to assess the Internal Revenue Service's (IRS) efforts to protect the health and safety of individuals physically present at selected IRS Taxpayer Assistance Centers during the Coronavirus Disease 2019 (COVID-19) pandemic. This inspection addresses the Fiscal Year 2021 management and performance challenge of Responding to the COVID-19 Pandemic.

Although we made no recommendations in this report, we provided IRS management officials with an advance copy of this report for review and comment prior to issuance.

Copies of this report are also being sent to the IRS managers affected by the report information. If you have any questions about this report, you may contact me, or James A. Douglas, Director, Office of Inspections and Evaluations.


Results of Review

The IRS Generally Implemented Measures to Protect the Health and Safety of Individuals at 20 Taxpayer Assistance Centers

In April 2021, we conducted unannounced health and safety inspections at 20 judgmentally selected Internal Revenue Service (IRS) Taxpayer Assistance Centers (TAC) and found that the IRS generally implemented measures to protect the health and safety of individuals at these locations.1 Across the 20 TACs, we observed the following:

  • Adequate supply of face masks and cleaning supplies.

  • Printable Coronavirus Disease 2019 (COVID-19) health and safety posters.

  • Individuals generally complying with face mask requirements.

  • Modifications of facilities to promote social distancing and protect the health and safety of individuals at IRS TACs.

  • Individuals generally complying with social distancing requirements.

  • Employees occasionally cleaning their workstations between meetings with taxpayers.

The IRS has adequate face masks and cleaning supplies available on-site

We determined that all 20 TACs had an adequate supply of face masks, hand sanitizer, disinfecting wipes, or other cleaning supplies. Figure 1 shows face masks, hand sanitizer, disinfecting wipes, and other cleaning supplies stored at selected IRS TACs.

Figure 1: Examples of Face Masks, Hand Sanitizer, Disinfecting Wipes, and Other Cleaning SuppliesWe also observed that disinfecting wipes, hand sanitizer, or other cleaning supplies were generally available in common areas or near shared equipment for individuals to use, as recommended in IRS guidance.2 Facilities Management and Security Services officials stated that they generally place these items in common areas or other high-traffic areas and that managers may request additional supplies as needed. By maintaining and making available an adequate supply of face masks and cleaning supplies, the IRS is helping to prevent the spread of COVID-19 and to protect the health and safety of individuals at IRS facilities. Figure 2 summarizes the frequency of disinfecting wipes, hand sanitizer, or other cleaning supplies that we observed throughout common areas or near shared equipment in the 20 TACs.

Figure 2: Number of TACs With Disinfecting Wipes, Hand Sanitizer, or
Other Cleaning Supplies Observed in Common Areas or Near Shared Equipment

Inspection Question

Always

Sometimes

Never

Not Applicable3

Are cleaning supplies clearly visible in common areas and/or near shared equipment?

15

5

0

0

Are hand sanitizer dispensers/pump containers located in common areas and/or areas with communal supplies?

13

6

0

1

Are hand sanitizer dispensers/pump containers in working order?

18

1

0

1

Do hand sanitizer dispensers/pump containers have hand sanitizer in them?

17

1

1

1

Source: Results of TIGTA's inspection of 20 IRS TACs.

Note: When we observed that there was at least one instance where the measure was present and at least one instance where it was not, we determined that the measure was sometimes observed in the facility.

 

Most of the IRS's recommended COVID-19 health and safety posters were observed at all 20 TACs

In response to the pandemic, the IRS developed printable posters (some bilingual) that could be placed in recommended locations throughout IRS facilities, including the TACs, to help inform and remind individuals of health and safety procedures. Figure 3 shows an example of a poster to be placed in hallways to remind individuals to wear face masks and to maintain six feet of separation.

Figure 3: Example of COVID-19 Poster Developed by the IRS

Other posters relate to proper hand washing, maintaining social distance, and drinking from water fountains. Attachment II provides copies of all seven posters.

We observed that the IRS's recommended COVID-19 posters, or signs that provided similar information, were generally placed throughout the 20 TACs. Figure 4 shows printable posters and alternate signs observed throughout the TACs.

 

Figure 4: Examples of Printable Posters and Alternate Signs Observed Throughout the 20 IRS TACs

Posting health and safety guidelines helps inform individuals within the TACs about best practices to prevent the spread of COVID-19 and to protect the health and safety of individuals at IRS facilities. Figure 5 summarizes the results of our observations for the seven recommended COVID-19 posters.

Figure 5: Number of TACs With COVID-19
Posters Observed in the Recommended Locations

Inspection Question

Always

Sometimes

Never

Is Document 13376, Keep Your Distance, Staying Safe Flyer (May 2020), posted in hallway aisles?

10

7

3

Inspection Question

Yes

No

Not Applicable

Is Document 13376-A, COVID-19 Screening Questions Flyer (May 2020), posted in TAC waiting area or entrance to the TAC?

13

7

0

Is Document 13376-B, Hygiene How-To Wash Hands Flyer (May 2020), posted in restrooms?

1

1

184

Is Document 13376-C, 10 Reminders To Keep You and Others Safe Flyer (May 2020), posted in TAC waiting area?

18

2

0

Is Document 13376-D, Drinking From Water Fountains Flyer (May 2020), posted at water fountains?

0

1

195

Is Document 13376-E, Face Coverings Required Flyer (June 2020), posted at entry points to the TAC?

19

1

0

Is Document 13376-F, Face Coverings Without Exhalation Valves Are Required Flyer (September 2020), posted at entry points to the TAC?

7

13

0

Source: IRS recommended COVID-19 posters and the results of TIGTA's inspection of 20 IRS TACs.

Note: When we observed that there was at least one instance where the poster was present and at least one instance where it was not, we determined that the poster was sometimes observed in the facility.

Some individuals were not wearing face masks properly

Although most individuals in the TACs were wearing face masks correctly, we observed some who were wearing a face mask improperly at 11 TACs. Specifically, we observed individuals:

  • Without a face mask upon arrival.

  • Remove their face mask when alone.

  • Wear face masks that did not fully cover the nose and mouth.

According to the Centers for Disease Control and Prevention (CDC), masks are a critical step to help prevent individuals from getting and spreading COVID-19.6 Individuals who do not wear masks increase the risk for spreading COVID-19, which can impact the health and safety of other individuals who are physically present. On January 20, 2021, the President signed Executive Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing,7 which required the heads of executive departments and agencies to immediately take action to require compliance with CDC guidelines with respect to wearing masks by on-duty or on-site Federal employees, on-site Federal contractors, and all persons in Federal buildings. In February 2021, the IRS issued guidance requiring employees to consistently wear face masks in common areas or shared workstations with a few exceptions.8 Specifically, employees were allowed to remove their masks 1) if they are alone in an office with floor to ceiling walls and a closed door and 2) for a limited time, when the employees are eating or drinking. Employees were required to wear a mask when another employee entered the office or when they were no longer eating or drinking. During our inspections, we observed personnel enforcing health and safety guidelines at six TACs.

In response to the CDC's updated health recommendations for fully vaccinated individuals, on May 18, 2021, the IRS revised the mask rules to no longer require fully vaccinated individuals to wear masks while in an IRS facility but emphasized that those individuals who were not fully vaccinated should continue to wear a mask. On July 27, 2021, the CDC added a recommendation for fully vaccinated people to wear a mask in public indoor settings in areas of substantial or high transmission.9 As a result, Federal employees, contractors, and visitors must wear a mask inside Federal buildings in areas of high or substantial transmission, regardless of vaccination status.10 Our site visits were conducted during April 2021 when all individuals, regardless of vaccination status, were required to wear masks while in an IRS facility.

The IRS implemented modifications at all 20 TACs to help maintain social distancing and protect the health and safety of individuals at the TACs

During our April 2021 inspections, we observed the following modifications to promote social distancing:

  • Open workstations or cubicles between employees.

  • Reduced and spaced seating in the TAC waiting area.

  • Glass barriers in workstations between employees and taxpayers and at receptionist desks where taxpayers sign in.

  • Barriers or floor markings at entrances.

  • Limited entry to the TAC for taxpayers with appointments only.

Figure 6 shows examples of modifications observed throughout the 20 TACs.

Figure 6: Examples of Modifications Observed Throughout the 20 IRS TACs

IRS guidance recommends implementing workstation modifications to help enforce social distancing through reduced occupancy of workstations; limiting the use of dining areas and conference and training rooms; and using visual cues such as signage and floor spacing indicators in common areas such as entrances, elevators, restrooms, and vending areas.11

By making modifications and limiting self-service tasks, the IRS is helping to prevent the spread of COVID-19 and to protect the health and safety of individuals at IRS TACs.

Some individuals were not maintaining social distance

Although we observed most individuals at all of the TACs maintaining social distance, we identified some who were not maintaining at least six feet of separation. For example, we observed:

  • Employees socializing or visiting another employee's cubicle.

  • Employees passing another employee in hallways within close proximity.

  • Individuals not maintaining at least six feet apart in TAC waiting area.

However, some of the individuals not maintaining social distance were observed wearing a face mask. IRS guidance states that employees are required to maintain social distancing in all areas of the building including entrances, elevators, work areas, cafeterias and break rooms, conference and training rooms, and restrooms, and to observe posted signage on occupancy limits.12 Individuals who do not maintain social distance increase the risk for spreading COVID-19, which can impact the health and safety of individuals at IRS facilities.

Some employees were not cleaning their workstations between meetings with taxpayers

The TAC workstations we observed consisted of an employee and a taxpayer side separated by a glass barrier. The IRS encourages employees to clean both sides of the workstation, but does not require them to do so. Instead, the IRS added sanitizing wipes to the taxpayer's side of the workstation allowing the taxpayer the opportunity to clean the area. The CDC recommends routine cleaning and disinfection of frequently touched surfaces.13 The CDC also recommends sanitizing materials be provided so high-touch surfaces can be properly wiped down before each use.14 Figure 7 provides an example of a workstation we observed during our visits.

Figure 7: Example of a Workstation Where Taxpayers Meet With the IRS

During our April 2021 inspections, we observed:

  • Employees cleaning both the employee and taxpayer side of the workstation at six TACs.

  • Employees cleaning only the employee side of the workstation at two TACs.

  • No cleaning performed between meetings with taxpayers at six TACs.

  • At six of the 20 TACs, we were unable to observe the close of a meeting with a taxpayer to determine if any cleaning was performed or did not observe any meetings with taxpayers during the inspection.

Infrequent cleaning and disinfection of high-touch surfaces may increase the risk for spreading COVID-19, which can impact the health and safety of others who are physically present.

After we completed our inspection, we discussed the results with IRS officials in Facilities Management and Security Services and the Wage and Investment Division. We are not making any recommendations related to face masks and social distancing because TIGTA's Office of Audit plans to issue a report that will provide additional information regarding compliance and resulting recommendations.

Time Designated for Cleaning Between Appointments May Be Longer Than Needed

The IRS allots 15 minutes between appointments with taxpayers to provide employees an opportunity to clean workstations. IRS officials stated that the 15 minute scheduling block is due to a limitation in the scheduling system used to manage appointments and therefore not based on the actual amount of time needed to clean a workstation. For example, 15 minutes is the smallest time frame the scheduling system will currently allow. However, the IRS acknowledged that the 15 minutes allotted for cleaning may be more time than is needed and could potentially limit the number of appointments each day.

Management Action: The IRS considered modifying the scheduling system to allow increments of time less than 15 minutes for cleaning workstations between appointments. However, the IRS determined it would be too costly and require a two- to four-month period to update the design and configuration of the system. In lieu of modifying the scheduling system, the IRS agreed to reinforce the requirement that employees perform alternative work, such as processing mail or payments, working in-house referrals, and completing correspondence from taxpayers during idle time. The IRS indicated that it has already reinforced the requirements to perform alternative work at various meetings with employees.


Attachment I
Background

On January 21, 2020, the CDC reported the first case of COVID-19 in the United States. COVID-19 is a disease caused by a virus with symptoms including fever, cough, fatigue, and shortness of breath. The disease can cause more severe symptoms and death, particularly among elderly individuals and individuals with certain underlying medical conditions. On March 11, 2020, the World Health Organization officially labeled COVID-19 as a pandemic. According to Johns Hopkins University, as of May 11, 2021, COVID-19 caused more than 3.3 million deaths globally, including nearly 600,000 deaths in the United States.

In response to the pandemic, the IRS began to close facilities in mid-March 2020.15 By the end of March 2020, the IRS directed all employees, except for those individuals performing mission-essential functions that could not be performed remotely, to vacate the worksite by March 30, 2020, and work from home or an alternate location. The IRS reported that all of its facilities have been open to mission-essential functions and nonportable work since July 13, 2020.16

The IRS has had to balance the completion of its mission and the health and safety of its employees during the pandemic. Specifically, the COVID-19 pandemic has affected the IRS's ability to perform its responsibilities of processing tax returns, tax payments, and tax refunds. The pandemic also threatens the lives of IRS employees. In September 2021, the IRS reported that more than 50 employees have passed away from the virus. To inform and protect employees during the early stages of the COVID-19 pandemic, the IRS made Federal guidance available to all employees, in addition to developing and issuing its own internal guidance. We previously found that the IRS's internal guidance generally aligned with Federal guidance and best practices issued by the Office of Personnel Management, the CDC, the Government Accountability Office, and other Federal authorities.

According to the IRS, there are approximately 350 IRS TACs throughout the United States that provide services such as account management, refund, and procedural inquiries; Individual Taxpayer Identification Number applications; tax law assistance; and tax record transcripts. As of March 1, 2021, there were 405 COVID-19 infections in buildings that contained an IRS TAC.17 In April 2021, we conducted unannounced health and safety inspections of 20 judgmentally selected IRS TACs.18 When selecting our judgmental sample, we generally took into consideration infection rates, TAC size, and ownership, i.e., Federal facility or leased space.

Figure 8 shows that from March 20, 2020, through March 1, 2021, 59 (15 percent) of the 405 total reported infections were reported in the 20 judgmentally selected buildings that contained an IRS TAC.

Figure 8: COVID 19 Infections Reported Between March 20, 2020, and March 1, 2021 at IRS Buildings Containing TACs Selected for TIGTA's Unannounced Site Visits

TAC Location

Number of Infections

Percentage of Total Reported Infections

Dothan, AL

0

0.00%

Los Angeles, CA

8

1.98%

San Diego, CA

1

0.25%

El Monte, CA

3

0.74%

Miami, FL

2

0.49%

Plantation, FL

2

0.49%

Tampa, FL

8

1.98%

Savannah, GA

1

0.25%

Chicago, IL

11

2.72%

Orland Park, IL

0

0.00%

Stoneham, MA

1

0.25%

Baltimore, MD

4

0.99%

Landover, MD

0

0.00%

Portland, OR

2

0.49%

Warwick, RI

2

0.49%

Providence, RI

0

0.00%

Fort Worth, TX

1

0.25%

Farmers Branch, TX

7

1.73%

Vancouver, WA

0

0.00%

Seattle, WA

6

1.48%

Total

59

14.57%

Source: TIGTA analysis of data from the IRS's Tableau Dashboard. TIGTA did not independently validate the data.

 

The overall objective of this inspection was to assess the IRS's efforts to protect the health and safety of individuals physically present at selected IRS TACs during the COVID-19 pandemic. Prior to our site visits, we developed a health and safety inspection checklist based on guidance issued by the CDC, the Department of the Treasury, and the IRS. While on-site, we performed walkthroughs of the TACs with an emphasis on high-traffic areas. We directly observed whether the IRS implemented the following: 1) displayed COVID-19 health and safety posters, 2) modified facilities to promote social distancing, and 3) made hand sanitizer and cleaning supplies available to individuals on-site. We also directly observed whether individuals wore face masks and maintained social distance.

Performance of This Review

This inspection was performed at IRS TACs located in Dothan, Alabama; El Monte, California; Los Angeles, California; San Diego, California; Miami, Florida; Plantation, Florida; Tampa, Florida; Savannah, Georgia; Chicago, Illinois; Orland Park, Illinois; Baltimore, Maryland; Landover, Maryland; Stoneham, Massachusetts; Portland, Oregon; Providence, Rhode Island; Warwick, Rhode Island; Farmers Branch, Texas; Fort Worth, Texas; Seattle, Washington; and Vancouver, Washington, in April 2021. We conducted this inspection in accordance with the Council of the Inspectors General for Integrity and Efficiency's Quality Standards for Inspection and Evaluation.

Major contributors to the report were James Douglas, Director; Frank O'Connor, Supervisory Evaluator; Brandon Crowder, Supervisory Evaluator; Anna Orrico, Lead Evaluator; Amy Coleman, Data Liaison; John da Cruz, Senior Evaluator; Andrew Landers, Senior Evaluator; Meghann Noon-Miller, Senior Evaluator; and Matthew Pham, Evaluator.


Attachment II
Printable COVID-19 Health and Safety Posters

In response to the pandemic, the IRS developed printable posters that could be placed throughout IRS facilities to help inform and remind individuals of health and safety procedures. The following shows copies of the seven COVID-19 posters.

Document 13376, Keep Your Distance, Staying Safe Flyer

Document 13376-A, COVID-19 Screening Questions Flyer

Document 13376-B, Hygiene how to wash hands flyer

Document 13376-C, 10 Reminders to Keep You and Others Safe Flyer

Document 13376-D, Drinking From Water Fountains Flyer

Document 13376-E, Face Coverings Required Flyer

FOOTNOTES

1A judgmental sample is a nonprobability sample, the results of which cannot be used to project to the population. See Attachment I for a list of the facilities we inspected.

2IRS, Cleaning and disinfecting office space (June 2, 2020), and IRS, Access to Hand Sanitizer (June 2, 2020).

3One location did not have a hand sanitizer dispenser or pump container within the TAC.

4No restroom within the TAC.

5No water fountain within the TAC.

6CDC, How to Wear Masks (Updated January 30, 2021).

7Exec. Order 13991, Protecting the Federal Workforce and Requiring Mask-Wearing, 86 FR 7045 (January 20, 2021).

8IRS, Everyone must wear masks in IRS facilities (February 24, 2021).

9CDC, Interim Public Health Recommendations for Fully Vaccinated People (Updated August 19, 2021).

10Safer Federal Workforce Task Force, COVID-19 Workplace Safety: Agency Model Safety Principles (July 29, 2021).

11IRS, Social Distancing (June 1, 2020).

12IRS, Social Distancing (June 1, 2020).

13CDC, Cleaning and disinfecting Your Facility (Updated January 5, 2021).

14CDC, COVID-19 Employer Information for Banks (Updated October 29, 2020).

15TIGTA reported that the IRS also leveraged its telework program as another response to the pandemic. TIGTA, Report No. 2021-IE-R002, Interim Report — The IRS Leveraged Its Telework Program to Continue Operations During COVID-19 Pandemic (Mar. 2021).

16Since July 13, 2020, several facilities have closed for short periods of time for cleanings due to COVID-19. In addition, other facilities have closed for other reasons, e.g., weather related.

17TIGTA did not independently validate the data.

18A judgmental sample is a nonprobability sample, the results of which cannot be used to project to the population.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Treasury Inspector General for Tax Administration
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-35659
  • Tax Analysts Electronic Citation
    2021 TNTF 178-21
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