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The Employee Assistance Program (EAP) provides
telephone counseling and in-person clinical services for managers and employees
to help address stressful life issues and personal concerns. Assistance is
provided for:

The program is available to IRS employees and
their immediate families, including partners and dependents who are members
of the employee’s household. Employees may meet in person with a counselor
in their community or telephonically with a member of the vendors IRS phone
counseling staff.

Employees and family members are entitled to up
to four counseling sessions per year for each presenting issue. If further
counseling is needed after the four session EAP limit, EAP counselors will
assist in arranging care through the employees own health insurance plan
or community resources. Sessions with an EAP counselor can be over the phone
from the employees office or home or in person with a local therapist.

Participation in the EAP is confidential and strictly
voluntary. However, if a manager or union steward recommends an employee for
EAP assistance, then, with the employees written permission, the manager
or union steward can be notified of the employees attendance at the session
and request an assessment of the amount of work time needed for continuing
counseling or rehabilitation. The counselor cannot discuss any additional
information covered by the Privacy Act.

Employees can use sick leave, annual leave, compensatory
time or personal time (before/after work and breaks and lunch time) for telephone
consultations or to attend face-to-face counseling. During duty hours and
with permission from their manager, employees may use administrative leave
to meet with an EAP counselor. Employees are allowed up to one hour of excused
absence for each telephone counseling session (up to four sessions) and are
also allowed one hour plus travel time of excused absence to see a local counselor
in person (up to four sessions). Employees will need to use their own leave
and pay for any counseling sessions beyond the four-session limit covered
by the EAP.

Managers with concerns about a specific employee
whose conduct or personal problems are affecting his or her performance and
the performance of the work group can call the EAP to request a management
consultation. Specially trained consultants will help managers refer their
employees experiencing problems to the EAP. A manager may suggest that an
employee use EAP services but cannot mandate use of the EAP services. A manager
is not entitled to information without the employees written consent.

Worklife Referral Services provides consultation,
information and referral to local resources on family matters, legal issues
and financial concerns. Services are provided via telephone and can assist
employees with a variety of issue, such as:

All services are cost free and are available to
IRS employees and their families, including partners and dependents who are
members of the employees immediate household.

Counselors can be reached during business hours
by calling 1-800-977-7631.

There are no session limits on Worklife Referral
Services. Calls can be made as often as necessary to obtain the required assistance.

Revenue officers will prepare a memorandum from
their territory manager to the Director, Collection indicating that the taxpayer
may be in the Witness Security Program. The memorandum will including the
following:

Send the memorandum to the Technical Services
function, where a file will be established for control and coordination purposes.

Within five business days, Technical Services
will forward the territory memorandum to:

Technical Services will retain a copy of the memorandum
and open an Other Investigation (OI) on the Integrated Collection System (ICS)
for control and coordination purposes.

The Witness Security Coordinator (WSC) will send
a memorandum to the Deputy Chief, Criminal Investigation to determine if the
taxpayer is in the program.

If the taxpayer is not protected under the Witness Security Program,
the WSC will send a memorandum to the territory manager advising the revenue
officer to resume collection. Send a copy of the memorandum to Technical Services.

If the taxpayer is in the program, the WSC will request that the U.
S. Marshal’s Office secure a completed Collection Information Statement
(CIS) from the taxpayer. After a review of the CIS, the WSC will determine
if a meeting between the witness and a revenue officer should be arranged
to resolve the witness’ tax matter.

A request from the WSC to interview a relocated
witness must be handled expeditiously.

After the witness has been interviewed, forward all returns, financial
statements, payments, and other documents secured from the witness to the
WSC at the address in IRM 5.1.3.5.2.

The WSC will review the material and send it to the territory office
where the Bal Due and/or Del Ret is assigned for proper disposition.

When the territory assigned the Bal Due/Del Ret
case is notified that the taxpayer is a relocated witness, and after an asset
and lien determination have been made:

After the revenue officer case closure, ICS will
TSIGN the case to Technical Services. Upon notification of TSIGN change, Technical
Services will close its OI.

Forward information received alleging a threat or possible danger to
a past or present government informant, witness, or their family, as a result
of the informant or witness furnishing information or otherwise cooperating
with the government, immediately to Criminal Investigations local Director
of Field Operations.

If assets are in jeopardy, or the integrity of the taxpayer’s
protective identity has been violated or compromised by an IRS investigation:

Group managers from Collection and Technical Services will include this
breach in their “Sensitive Case”
briefing.