Internal Revenue Manual
IRM 9.11.5 — Special Agent Medical Policies
Part 9. Criminal Investigation
Chapter 11. Fiscal and Personnel MattersSection 5. Special Agent Medical Policies 9.11.5 Special Agent Medical Policies Manual Transmittal April 07, 2026 Purpose (1) This transmits the new IRM 9.11.5, Special Agent Medical Policies. Material Changes (1) Updated all IRM and form references to quick links throughout the IRM. (2) Updated all "medical services provider" to "medical contractor" throughout the IRM. (3) Updated "medical screenings" to "health history questionnaire" throughout the IRM. (4) Updated "determinations" to "recommendations" throughout the IRM. (5) Updated "manager" to "supervisor" throughout the IRM. (6) Subsection 9.11.5.1(3) updated to "Executive Director, Strategy." (7) Subsection 9.11.5.1(4) updated to "Director, Human Resources - Employee Relations and Medical, within Strategy". (8) Removed subsection 9.11.5.1.1(2). (9) Subsection 9.11.5.1.1(3) updated to current procedures. (10) Removed subsection 9.11.5.1.2(2). (11) Subsection 9.11.5.1.3.1(3) removed "and Medical Clearance Determination Forms," and added "coordinates needed action with". (12) Subsection 9.11.5.1.3.2(1)(b) updated to current procedures. (13) Subsection 9.11.5.1.3.2(1)(d) removed "anticoagulant medication use" and "at all times". (14) Subsection 9.11.5.1.3.3(1) updated entire section to current procedures. (15) Removed subsection 9.11.5.1.3.4, Physical Fitness Program Coordinators. (16) Subsection 9.11.5.1.3.5 updated entire section to current procedures. (17) Subsection 9.11.5.1.3.6 updated entire section to current procedures. (18) Subsection 9.11.5.1.3.7(1) removed "Refer to the Office of Acquisition Management and Planning (AMP), for additional information on COR role and responsibilities". (19) Subsection 9.11.5.1.3.8(1) removed "The medical staff program manager can be delegated as the COR of the medical services contract". (20) Subsection 9.11.5.1.3.9 updated entire section to current procedures. (21) Subsection 9.11.5.1.3.10 updated section title to "The Chief/Deputy Chief, Criminal Investigation Division". (22) Subsection 9.11.5.1.3.10(1) updated to "The Chief, Criminal Investigation approves waivers of the Treasury's Enforcement Agent medical qualification standards". (23) Added subsection 9.11.5.1.3.10(2) "The Deputy Chief, Criminal Investigation is the deciding official on proposed removal cases when the SA has been deemed not medically qualified". (24) Subsection 9.11.5.1.4 updated to current procedures. (25) Subsection 9.11.5.1.5 updated to "The Assistant Director, Human Resources will review the instructions and guidelines relating to special agent medical policies and recommend procedural, operational, and editorial changes as needed." (26) Subsection 9.11.5.1.6 updated acronym table. (27) Subsection 9.11.5.1.7 updated to current sources. (28) Subsection 9.11.5.2 updated entire section to current procedures. (29) Subsection 9.11.5.3 updated entire section to current procedures. (30) Subsection 9.11.5.4(1) updated to "The following occurs when the audiogram reflects the SA does not meet the TEA medical qualification standards:" (31) Subsection 9.11.5.4(1)(a) removed "The audiogram" and added "Audiometric testing". (32) Subsection 9.11.5.4(1)(b) added "an individual". (33) Subsection 9.11.5.4(1)(c) added "of the medical standard". (34) Subsection 9.11.5.4(1)(d) updated to "The Deputy Director, Strategy - Resource Administration and Leadership (REAL), reviews the MRO's recommendation and if the Deputy Director, Strategy concurs a waiver is appropriate, forwards to the Chief, CI, for final consideration and approval". (35) Subsection 9.11.5.4(1)(e) added "See IRM 9.11.5.11". (36) Subsection 9.11.5.4(2) updated to current procedures. (37) Subsection 9.11.5.4(3) updated to "The Deputy Director, Strategy - REAL, can order an SA to undergo audiometric testing or a FHT at any time." (38) Removed subsection 9.11.5.5, Blood Lead and Zinc Protoporphyrin Testing. (39) Subsection 9.11.5.6(1) updated to current procedures. (40) Added subsection 9.11.5.6(2) "The Deputy Director, Strategy - REAL must approve all fitness for duty (FFD) examination requests". (41) Subsection 9.11.5.6(3) added "approval for" and removed "See Workers' Compensation". (42) Subsection 9.11.5.6(4) removed "and FFD testing". (43) Removed subsection 9.11.5.6.1, General Medical Examination. (44) Removed subsection 9.11.5.6.2, Independent Medical Examination. (45) Removed subsection 9.11.5.6.3, Functional Capacity Evaluation. (46) Subsection 9.11.5.6.4 updated section title to "Psychological or Psychiatric Examination" and updated to current procedures. (47) Subsection 9.11.5.7(1) added "self-report" and "surgical procedures (e.g. refractive surgery)". (48) Subsection 9.11.5.7(3) updated to current procedures. (49) Removed subsection 9.11.5.7(4). (50) Subsection 9.11.5.7.1(1) updated to current procedures. (51) Removed subsection 9.11.5.7.2, Sleep Apnea. (52) Subsection 9.11.5.7.3(3) updated "private" to "personal". (53) Subsection 9.11.5.7.4 updated section title to "Required Reporting of Prescription Narcotics and Benzodiazepines". (54) Subsection 9.11.5.7.4(1) added "and/or benzodiazepine". (55) Subsection 9.11.5.7.4(2) removed "See the Drug Enforcement Administration Drug Fact Sheet, April 2020". (56) Added subsection 9.11.5.7.4(3) with current procedures. (57) Subsection 9.11.5.7.4(4) added "and/or benzodiazepine". (58) Removed subsection 9.11.5.7.5, Required Reporting of Prescription Benzodiazepines. (59) Subsection 9.11.5.7.6(5) updated to "SAs must submit status reports every six (6) months from their physician documenting therapeutic control". (60) Subsection 9.11.5.8(1) updated to current procedures. (61) Subsection 9.11.5.9(2)(b) updated to "Reporting a medication that could impact the safe performance of law enforcement duties". (62) Subsection 9.11.5.9(2)(e) updated to "Inability to participate in the PFP". (63) Subsection 9.11.5.9(5) updated to "A fitness for duty evaluation may be ordered in cases of extended TRD". (64) Removed subsection 9.11.5.9(6). (65) Subsection 9.11.5.9.1 updated entire section to current procedures. (66) Subsection 9.11.5.9.3(1) added "This would include long guns and undercover firearms". (67) Subsection 9.11.5.9.3(2) after the first sentence started a new paragraph, paragraph (3). (68) Added subsection 9.11.5.9.3(3) created from the last two sentences of paragraph (2). (69) Subsection 9.11.5.9.3(4) added "recommends the SA cannot" and removed "clean an SA to". (70) Subsection 9.11.5.9.4(1) removed "-law". (71) Subsection 9.11.5.10(1)(b) added "recommend the SA can" and removed "has cleared the SA to return to full duty". (72) Subsection 9.11.5.10(3) removed "medical determinations" and "report of". (73) Subsection 9.11.5.10(3)(a) updated "report" to "recommendation". (74) Subsection 9.11.5.11(1) after the first sentence started a new paragraph, paragraph (2). (75) Added subsection 9.11.5.11(2) created from the last sentence of paragraph (1). (76) Subsection 9.11.5.11.2(3) updated to current procedures. (77) Subsection 9.11.5.11.2(5) updated to current procedures. (78) Subsection 9.11.5.11.2(6) updated the last sentence to "The Deputy Director, Strategy - REAL, will request a waiver of the medical qualification standards from the Chief, CI." (79) Subsection 9.11.5.11.2(8) removed "requested but". (80) Subsection 9.11.5.12(2) updated to "SAs are tested for HBV at their pre-placement medical exam." (81) Removed subsection 9.11.5.12(3). (82) Subsection 9.11.5.12(4) updated to current procedures. (83) Added subsection 9.11.5.12(5) "SAs can request the hepatitis B vaccine at any time by contacting the medical program manager, even if they have previously declined the vaccine. The program manager will coordinate with the medical contractor to facilitate vaccine administration." (84) Subsection 9.11.5.13(3) removed the last sentence "The testing facility will provide privacy protections for the SA to the extent practicable". (85) Subsection 9.11.5.13(4) updated to current procedures. (86) Subsection 9.11.5.13(5)(a) added "Immediately" to the first of the sentence. (87) Subsection 9.11.5.13(5)(c) removed "employee performance, conduct, and/or behavioral changes" and added "observations". (88) Subsection 9.11.5.13(6)(b) updated to current procedures. (89) Subsection 9.11.5.13.1(1)(a) updated to current procedures. (90) Subsection 9.11.5.13.1(1)(b) removed "or remain on duty". (91) Subsection 9.11.5.13.1(1)(c) updated "Use" to "Consume". (92) Subsection 9.11.5.13.1(2)(d) updated "use" to "consumption". (93) Subsection 9.11.5.13.2(1)(d) updated to "SA's standard employee identifier (SEID)". (94) Subsection 9.11.5.13.2(4) split into three additional paragraphs. After the first sentence, the next three sentences will be paragraphs (5), (6), and (7). (95) Added subsection 9.11.5.13.3(1) "A breath alcohol test is a diagnostic procedure to determine whether an SA may have a prohibited concentration of alcohol in a breath specimen." (96) Subsection 9.11.5.13.3(2) removed "is a diagnostic procedure to determine whether an SA may have a prohibited concentration of alcohol in a breath specimen". (97) Subsection 9.11.5.13.3(5)(b) removed "stop processing the request or discontinue pursuing". (98) Subsection 9.11.5.13.3(Note) added "or possible referral to the Disciplinary Board". (99) Subsection 9.11.5.13.4(1)(b) removed "in a way that prevents the completion of the test". (100) Subsection 9.11.5.13.6 updated entire section to current procedures. (101) Subsection 9.11.5.13.7 updated to "Regardless of the final test results, the SAC and ERM will discuss whether the SA can be returned to full duty. (102) Subsection 9.11.5.16 updated to current procedures. (103) Editorial changes made throughout the IRM that did not result in substantive changes but contributed to clarity of the subject matter. Effect on Other Documents This IRM supersedes the IRM dated August 11, 2025. Audience Criminal Investigation Effective Date(04-07-2026)Gary A. Shapely, JrDeputy Chief, Criminal InvestigationforGuy A. FiccoChief, Criminal Investigation
Program Scope and Objective
9.11.5.1 (04-07-2026) Program Scope and Objective Purpose: Criminal Investigation is committed to providing a safe and efficient work environment for all employees. This section provides guidance on the 1811 Medical Program. The policies and procedures outlined in this section ensures that Criminal Investigation addresses health related matters affecting special agents in a fair and consistent manner for the safe performance of law enforcement duties. Audience: All Criminal Investigation employees. Policy Owner: Executive Director, Strategy. Program Owner: Director, Human Resources - Employee Relations and Medical, within Strategy. Primary Stakeholders: All Criminal Investigation employees. Contact Information: To make changes to this IRM email *CI-HQ-IRM.
Background
9.11.5.1.1 (04-07-2026) Background The Office of Personnel Management approved medical qualification standards for 1811 treasury enforcement agents, also referred to as criminal investigators and/or special agents, because the duties of the position require moderate to arduous physical exertion, the use of firearms, exposure to inclement weather, and the operation of government owned vehicles. IRS special agents are required to meet these standards throughout their career. See U.S. Office of Personnel Management 1811 requirements. Criminal Investigation contracts with a medical services provider specializing in occupational health to assist in the administration of the 1811 Medical Program. The contractor delivers medical and advisory services. The contract includes a medical review officer, also referred to as a Reviewing Medical Officer, who is a licensed medical physician with expertise in occupational medicine specific to law enforcement duties. The medical review officer conducts an impartial, comprehensive, individualized assessment when providing advisory services regarding an agent's health status and its impact on the job. Criminal Investigation can request the medical review officer's advisory services if needed to determine if the agent can safely carry out law enforcement duties and participate in the physical fitness program. The medical review officer does not conduct a physical or medical examination but bases recommendations on information received from the annual health history questionnaire, treating physicians, contracted physicians, the agent, and/or the IRS, and advises management accordingly.
Authority
9.11.5.1.2 (04-07-2026) Authority Occupational Safety and Health Administration standards: 29 CFR 1910.95, Occupational Noise Exposure. 29 CFR 1910.1030, Compliance with the OSHA Bloodborne Pathogens Standard. IRM 9.1.4.24, Delegation Order No. 21 - Delegation of Authority in Employee Relations Matters. Department of the Treasury Criminal Investigator - Treasury Enforcement Agent, 1811 Medical Qualification Standards. Department of Treasury Delegation of Authority to IRS for Medical Qualifications for Treasury Enforcement Agent GS-1811 Positions on December 14, 2012. 5 CFR 339, Medical Qualification Determinations.
Roles and Responsibilities
9.11.5.1.3 (04-07-2026) Roles and Responsibilities This section outlines responsibilities for: Criminal Investigation Employee Relations and Medical Section, Special Agents, Criminal Investigation management, Physical fitness program coordinators, The medical contractor, The medical review officer, The contracting officer, The contracting officer's representative, The medical program manager, The Deputy Director, Strategy - Resource Administration and Leadership, Chief, Criminal Investigation.
Criminal Investigation Employee Relations and Medical Section
9.11.5.1.3.1 (04-07-2026) Criminal Investigation Employee Relations and Medical Section Criminal Investigation Employee Relations and Medical Section has oversight of the 1811 medical policies, the medical contract, the medical requirements for special agents, and is the subject matter expert on special agent medical cases. Criminal Investigation Employee Relations and Medical provides advice and guidance to management and works with Deputy Director, Strategy - Resource Administration and Leadership on specific cases. Employee Relations and Medical receives the medical review officer's medical review forms and coordinates needed action with Criminal Investigation management. Employee Relations and Medical assists management in the preparation of documents and correspondence related to: Temporary Restricted Duty, Additional medical documentation requests, Required medical examinations, Medical determinations, Return to Full Duty. Employee Relations and Medical advises and assists management on possible disciplinary or adverse action when an agent does not comply with medical policy.
Special Agents
9.11.5.1.3.2 (04-07-2026) Special Agents As a condition of employment, special agents are required to comply with the 1811 medical policies. This includes: Completing the annual health history questionnaire timely. Timely providing requested medical information. Agents bear the costs associated with providing medical documentation needed by the medical review officer or management. Self-reporting changes in medical and/or psychological condition. Self-reporting narcotics, benzodiazepines, and any prescription and/or non-prescription medication inducing side effects that can impair safe, full, and effective performance of law enforcement duties. Attending fitness for duty examinations, as directed.
Criminal Investigation Management
9.11.5.1.3.3 (04-07-2026) Criminal Investigation Management Management ensures agents are complying with the Criminal Investigation medical policies. This includes: Ensuring agents complete the annual health history questionnaire and provide requested medical documentation timely. Applying the appropriate Temporary Restricted Duty restrictions. Contacting Employee Relations and Medical to obtain the appropriate notification to temporarily restrict law enforcement duties, physical fitness program participation, government owned vehicles use and firearm retention. Working with physical fitness program coordinators to ensure agents are allowed physical fitness program participation. This includes reviewing time records to ensure only agents who are cleared to participate in the physical fitness program use official time to exercise. Signing and transmitting the Special Agent Self-Report Form Exhibit 9.11.5-2 to the medical review officer. Staying engaged with agents to ensure all requested medical documentation is provided timely. Holding agents accountable who do not comply with the medical policies and working with Employee Relations and Medical on disciplinary or adverse actions as needed.
The Medical Services Contractor
9.11.5.1.3.4 (04-07-2026) The Medical Services Contractor The medical contractor facilitates: The annual health history questionnaire and other required medical examinations. The review of medical documentation by the medical review officer. The transmission of identified safety concerns related to an agent's ability to engage in law enforcement or physical fitness activities. The medical review officer's opinion as to whether an agent meets the medical qualification standards. Medical clearance recommendation applicants.
The Medical Review Officer
9.11.5.1.3.5 (04-07-2026) The Medical Review Officer The medical review officer is an employee of the medical contractor and is a licensed medical doctor specializing in occupational health specific to law enforcement. The medical review officer's responsibilities include: Applying medical judgement concerning IRS-CI medical qualification standards. Interpreting and evaluating the annual health history questionnaire and other medical information to determine an agent's ability to safely perform the essential law enforcement duties required of the special agent position as needed. Recommending fitness for duty examinations. Fitness for duty medical clearance recommendations. Not medically qualified recommendations.
Contracting Officer's Representative
9.11.5.1.3.6 (04-07-2026) Contracting Officer's Representative The contracting officer's representative is designated in writing by the contracting officer to act on the contracting officer's behalf in providing technical direction and monitoring the overall execution of the medical services contract. The contracting officer's representative serves as the technical liaison between the medical contractor and the contracting officer, and is the only entity authorized to correspond with the medical contractor on technical matters.
Medical Program Manager
9.11.5.1.3.7 (04-07-2026) Medical Program Manager The medical program manager is on the Employee Relations and Medical staff and is the subject matter expert for the medical program.
The Deputy Director, Strategy - Resource Administration and Leadership
9.11.5.1.3.8 (04-07-2026) The Deputy Director, Strategy - Resource Administration and Leadership The Deputy Director, Strategy - Resource Administration and Leadership monitors the 1811 Medical Program and is responsible for the following: Reviews the cases of applicants and incumbent agents with medical conditions. Monitors temporary restricted duty cases over 90 days. Authorizes fitness for duty exams and monitors fitness for duty cases. Authorizes extensions to submit requested information as needed. Authorizes limited government owned vehicles use on temporary restricted duty. Requests waivers of the medical qualification standards for applicants and incumbents. Serves as the proposing official for not medically qualified cases.
The Chief/Deputy Chief, Criminal Investigation Division
9.11.5.1.3.9 (04-07-2026) The Chief/Deputy Chief, Criminal Investigation Division The Chief, Criminal Investigation approves waivers of the Treasury Enforcement Agent medical qualification standards. The Deputy Chief, Criminal Investigation is the deciding official on proposed removal cases when the agent has been deemed not medically qualified.
Program Management and Review
9.11.5.1.4 (04-07-2026) Program Management and Review The Assistant Director, Human Resources-Personnel Administration will manage this IRM's content by: Reviewing this IRM annually. Updating references to forms, letters, publications, documents, notices, etc. Updating contact information, phone numbers, email addresses, web addresses, etc. Adding new or revised legislation, laws, regulations, programs, processes, etc. Removing outdated or duplicated content. Reorganizing or rewording content for clarity. Providing any other procedural, operational, and editorial changes that are needed.
Program Controls
9.11.5.1.5 (04-07-2026) Program Controls The Assistant Director, Human Resources-Personnel Administration will review the instructions and guidelines relating to special agent medical policies and recommend procedural, operational, and editorial changes as needed.
Acronyms
9.11.5.1.6 (04-07-2026) Acronyms The table lists commonly used acronyms and their definitions: Acronym Definition BAT Breath Alcohol Technician CI Criminal Investigation EBT Evidential Breath Testing ERM Employee Relations and Medical FFD Fitness for Duty FHT Functional Hearing Test GOV Government Owned Vehicles HBV Hepatitis B Virus MRO Medical Review Officer NMQ Not Medically Qualified PFP Physical Fitness Program REAL Resource Administration and Leadership RTD Return to Duty SAC Special Agent in Charge TEA Treasury Enforcement Agent TRD Temporary Restricted Duty WCC Workers' Compensation Center
Related Resources
9.11.5.1.7 (04-07-2026) Related Resources IRM 1.20.2, Providing Reasonable Accommodation for Individuals with Disabilities IRM 6.800.1, Workers' Compensation Program. IRM 6.800.3, IRS Employee Assistance Program & Work-Life Referral Services. IRM 9.1.4.7, Directive No. 6 - Use of Alcohol. IRM 10.23.1.7, Reporting Personal and Foreign Activities. Criminal Investigation Hearing Conservation Program.
Annual Health History Questionnaire
9.11.5.2 (04-07-2026) Annual Health History Questionnaire All agents are required to complete an annual health history questionnaire (HHQ) within 30 days in advance of their birthday, including SAs on temporary restricted duty (TRD). The annual HHQ is due by the SA's birthday. SAs who do not submit their HHQ by their birthday will be deemed "Pending-No HHQ" and may be subject to disciplinary action up to and including removal. The annual process will include: Completion of the HHQ, Medical Review Officer's (MRO) review of HHQ, as needed, Optional audiometric testing. To facilitate timely HHQ submission, the medical contractor will send each SA a link to the HHQ 30 days prior to their birthday. SAs should contact the Medical Program Manager if they do not receive the link within 15 days of their birthday. The medical contractor will send an email reminder to SAs who have not completed their HHQ within 10 days of their birthday. SAs on extended leave (e.g., medical reasons, military deployment, etc.) will not be granted HHQ extensions; instead, they will be deemed "Pending-No HHQ." SAs must submit their HHQ promptly upon their return to work and then resume their normal birthday-to-birthday schedule. SAs on TRD are still required to submit an HHQ timely. The MRO reviews the HHQ when necessary to evaluate if there are any reported issues that could impact the SA's ability to safely perform law enforcement duties and participate in the physical fitness program (PFP). If the MRO identifies safety concerns, the MRO will document recommendations on a medical review form (MRF) and forward to Employee Relations and Medical (ERM).ERM will notify and assist management with placing the SA on TRD and/or limit participation in the PFP. The medical contractor will promptly notify ERM of any SAs whose status is "Pending-No HHQ." ERM will notify management that the SA has not submitted their HHQ and will work with management to direct the SA to submit their HHQ immediately or take other corrective actions. In some instances, additional medical information is needed to evaluate a reported condition. The MRO will prepare a letter addressed to the SA which outlines the medical condition under evaluation, the information needed, and a due date to provide the requested information. The information must be submitted to the MRO by the due date. If an SA does not submit the information by the due date, the contractor will change the SA's status to "Pending-No Information Received." ERM will notify management of the SA's status and work with management to direct the SA to promptly provide the requested medical information. The SA may be subject to disciplinary action up to and including removal if the information is not provided timely. The SA may be placed on TRD, if warranted, based upon the MRO's assessment of the condition being evaluated.
Hearing Evaluations
9.11.5.3 (04-07-2026) Hearing Evaluations An audiogram captures how well an individual hears different frequencies (Hertz = Hz) of sound and how loud the sound must be to be detected (decibel = db). Audiograms are used to identify hearing loss. Audiometric testing is offered to every SA annually in accordance with Occupational Safety and Health Administration (OSHA). See 29 CFR 1910.95, Occupational Noise Exposure. Refer to Criminal Investigation Hearing Conservation Program, for additional information. Audiometric testing is required for SAs who have previously received a hearing waiver. SAs declining the test are required to complete the IRS-CI Audiometric Testing Declination for each year they decline. See Exhibit 9.11.5-2, Forms. If elected, the testing results are also used to determine if the SA meets the Treasury Enforcement Agent (TEA) medical qualification standards, SAs electing to have audiometric testing should avoid exposure to loud noise for at least fourteen (14) hours prior to testing.
Audiogram Results That Do Not Meet Standards
9.11.5.4 (04-07-2026) Audiogram Results That Do Not Meet Standards The following occurs when the audiogram reflects the SA does not meet the TEA medical qualification standards: Audiometric testing is repeated within 30 days of the initial test to confirm results. If the second audiogram reflects the SA does not meet the TEA medical qualification standards, the SA is placed on TRD and scheduled for a functional hearing test (FHT). The FHT evaluates word recognition (measures an individual's ability to hear specific words in a quiet environment), speech reception (measures how loud spoken words or sounds need to be presented for an individual person to detect them), and speech discrimination (determines an individual's ability to interpret spoken speech with background noise). If FHT results demonstrate the SA can still safely perform law enforcement duties, the MRO may recommend a waiver of the medical standard. The Deputy Director, Strategy – Resource Administration and Leadership (REAL), reviews the MRO's recommendation and if the Deputy Director, Strategy concurs a waiver is appropriate, forwards to the Chief, CI, for final consideration and approval. If FHT results demonstrate the SA cannot safely perform law enforcement duties, the SA is deemed not medically qualified (NMQ). IRM 9.11.5.10. SAs who receive a hearing waiver are required to undergo audiometric testing annually. The testing is necessary to evaluate if the waiver should be extended. A waiver will remain valid unless a subsequent audiogram indicates additional hearing loss, which may impact whether the waiver should be extended. The MRO may require additional testing before making a recommendation. SAs can only remain in full duty status if a waiver extension is approved. The Deputy Director, Strategy - REAL, can order an SA to undergo audiometric testing or a FHT at any time.
Fitness for Duty Examinations
9.11.5.5 (04-07-2026) Fitness for Duty Examinations SAs may be required to attend a medical examination (e.g., Independent Medical Examination, Functional Capacity Evaluation) to independently evaluate their current physical and/or mental status whenever there is a direct question about an SA's continued capacity to safely perform law enforcement duties. A medical examination may also be required to determine medical limitations that may affect placement decisions for an SA who has applied for or is receiving continuation of pay or compensation as a result of an on-the-job injury or disease. The Deputy Director, Strategy - REAL must approve all fitness for duty (FFD) examination requests. To request approval for a medical examination, management must have objective evidence, outlined in a memorandum, to support their belief that an SA is unable to safely perform law enforcement duties because of a medical or psychological condition. Some examples are: Observations or reports from others regarding physical symptoms or unusual or out-of-character behavior. Documented observations or reports of actions or conduct that raise concerns of potential safety risks in the performance of official duties. A report from the MRO documenting an SA has or appears to have a condition that could cause a safety risk and additional information is needed to make a final medical qualification recommendation. Information from the IRS Workers' Compensation Center (WCC) regarding a medical or psychological condition that raises the question of a safety risk while performing law enforcement duties. If a medical examination to assess FFD is authorized, the medical contractor schedules the medical examination. ERM coordinates the appointment with the medical contractor and management. ERM prepares the appropriate notice to the SA for management's signature. The notice includes: The reason the examination is required. The date, time, and location of the examination. Any special instructions for the examination (e.g., fast prior to exam). The consequences of refusing to cooperate. A due date by which the SA must submit medical documentation from their personal physician.
Psychological or Psychiatric Examination
9.11.5.5.1 (04-07-2026) Psychological or Psychiatric Examination Psychological or psychiatric examinations are authorized only when the results of a FFD provide no physical explanation for an SA's behavior or actions affecting the safe and efficient performance of essential law enforcement duties.
Reporting Medical or Psychological Conditions and Medications
9.11.5.6 (04-07-2026) Reporting Medical or Psychological Conditions and Medications SAs must immediately self-report to management all medications, surgical procedures (e.g. refractive surgery), and medical and/or psychological conditions that could hinder the safe performance of law enforcement duties or cause undue risk to themselves, to other employees, or to the public. SAs should include supporting documentation from their personal physicians and/or pharmacists about the condition and/or medication when self-reporting. Reported physical and mental health related conditions are evaluated on a case-by case basis. The MRO may request additional information for a comprehensive review. The MRO's medical recommendation is provided to ERM who then assists management with next steps. If TRD is recommended, ERM will prepare a TRD letter for management and management will notify the SA of their TRD. Management will also notify the SA if they must provide the additional medical documentation by the established due date.
Refractive Surgery
9.11.5.6.1 (04-07-2026) Refractive Surgery SAs who undergo refractive surgery will be placed on TRD until the SA's treating ophthalmologist certifies they are able to safely return to full duty and the MRO concurs with treating physician. SAs planning to undergo refractive surgery must: Submit a Refractive Surgery Report Form to their supervisor as soon as possible, but no later than fourteen (14) days prior to scheduled refractive surgery. SAs should include a statement regarding whether they are experiencing any vision difficulties or have been warned by their operating ophthalmologist against driving prior to the procedure. Exhibit 9.11.5-2. Submit a Post-Refractive Surgery Return to Duty Form completed by their attending ophthalmologist after a comprehensive postoperative exam to their supervisor. Exhibit 9.11.5-2. Management must: Submit the Refractive Surgery Report Form to the MRO. Exhibit 9.11.5-2. Temporarily restrict law enforcement duties of SAs who recently had refractive surgery until they are cleared by the MRO. Submit the Post-Refractive Surgery Return to Duty Form, Exhibit 9.11.5-2, to the MRO.
Reporting Medications
9.11.5.6.2 (04-07-2026) Reporting Medications Reportable medications include prescription and non-prescription drugs. SAs must immediately self-report their use of all prescription medications that could increase the risk of injury, harm or incapacitation to themselves and others, or impede their ability to safely perform law enforcement duties or other job-related activities. Exhibit 9.11.5-2. SAs are not required to report every non-prescription medication they take. SAs must consider warnings and advice provided by their physician and/or pharmacist about the effects of the medication. Side effects of non-prescription medication are extensive and vary over time, so it is recommended SAs discuss all medications and side effects with their personal physician to determine their ability to safely perform law enforcement duties. Reportable medications with the following side effects include, but are not limited to: Drowsiness, Dizziness, Light-headedness, Ringing in the ears, Confusion, False sense of well-being, Depression or unstable mood, Inability to concentrate, Possibility of excessive bleeding, Decreased ability to perform physical or mental tasks.
Required Reporting of Prescription Narcotics and Benzodiazepines
9.11.5.6.3 (04-07-2026) Required Reporting of Prescription Narcotics and Benzodiazepines SAs must immediately report every instance of narcotic and/or benzodiazepine use, regardless of the duration, their duty status, side effects or perceived safety concerns. Narcotics, also known as opioids, refers to opium, opium derivatives, and their semi-synthetic substitutes. Narcotics are most often prescribed for pain relief. SAs should seek advice from their physician or pharmacist to determine whether their prescribed medication is a narcotic. Benzodiazepines are depressants that produce sedation, relieve anxiety, and reduce seizures. Benzodiazepines are most often prescribed for anxiety and sleep disorders, as a muscle relaxant, and for alcohol withdrawal. SAs should seek advice from their physician or pharmacist to determine whether their prescribed medication is a benzodiazepine. SAs are subject to call-back at any time, so management must be aware of an SA's ability to carry out law enforcement duties at all times. Taking a narcotic and/or benzodiazepine increases the risk of impairment to an SA's mental and physical abilities.
Required Reporting of Anticoagulants
9.11.5.6.4 (04-07-2026) Required Reporting of Anticoagulants SAs must immediately self-report anticoagulant use. Anticoagulants are prescribed to prevent blood clots but can result in excessive bleeding. Anticoagulants decrease the body's blood clotting ability and can result in an increased possibility of serious external or internal bleeding resulting from injury. SAs taking prescribed anticoagulants may undergo frequent blood tests to maintain a balance between the drug's purpose and its side effects. SAs prescribed anticoagulant medication will immediately be placed on TRD for a minimum of six (6) months. After reporting, SAs will be required to provide physician reports to the MRO every month for a minimum of six (6) months. If the MRO concludes that overall therapeutic control has been documented and achieved and the underlying condition does not pose a safety risk, the SA may be cleared to resume unrestricted law enforcement duties. SAs must submit status reports every six (6) months from their physician documenting therapeutic control.
Pregnancy
9.11.5.7 (04-07-2026) Pregnancy SAs are not required to self-report pregnancy unless there is a pregnancy related medical condition (e.g., gestational diabetes, hypertension) or limitation (e.g., lifting, running) that could impact the safe performance of law enforcement duties, even if the SA is already on TRD for non-medical reasons. ( Exhibit 9.11.5-2 ) SAs are encouraged to include documentation that may facilitate the MRO's assessment or clarify the condition or treatment (e.g., medication information, office notes, physician's letter, etc.). SAs requesting duty restrictions for non-medical reasons related to pregnancy, such as concerns for lead exposure or participating in defensive tactics, are not required to submit a Special Agent Self-Report Form, Exhibit 9.11.5-2. A request for duty restriction for non-medical reasons will result in non-medical TRD.
Temporary Restricted Duty
9.11.5.8 (04-07-2026) Temporary Restricted Duty TRD is a limited-term status in which SAs are restricted from performing the full range of law enforcement duties required of their position. TRD usually lasts for a period of less than 12 months; however, there are rare instances in which an SA may be in TRD status for more than 12 months. All instances of TRD require firearm restriction and home-to-work government owned vehicles (GOV) restriction. TRD cases are individually assessed on whether the SA can participate in the PFP. TRD will occur in the following circumstances: Reporting a medical, physical, or psychological condition that could impact the safe performance of law enforcement duties. Reporting a medication that could impact the safe performance of law enforcement duties. Reporting a prescribed narcotic, benzodiazepine, or anticoagulant. Unusual conduct or behavior observed by management. Inability to participate in the PFP. Requesting to be excused from participating in an assignment or training obligation for medical reasons. A GOV accident where witnesses report the SA was incapacitated prior to the accident Management reasonably believes an SA is under the influence of alcohol. See IRM 9.11.5.13, Reasonable Suspicion Alcohol Testing, The SA does not meet the 1811 medical qualification standards. Note: SAs may also be placed on TRD for conduct reasons. Please contact ERM for guidance. TRD is not a permanent duty status. TRD cases are evaluated on a case-by-case basis. A FFD evaluation may be ordered in cases of extended TRD.
Documenting Temporary Restricted Duty
9.11.5.8.1 (04-07-2026) Documenting Temporary Restricted Duty Management must promptly contact ERM to obtain a TRD memorandum whenever an SA is placed on TRD. The memoranda include: Reason(s) for the TRD, Permitted and prohibited law enforcement duties, Firearm restriction, GOV restrictions such as home-to-work use of a GOV, use of the GOV and/or privately owned vehicle during the duty day. Management will promptly provide ERM with documents or other evidence supporting the need for TRD. This could include, but is not limited to: Medical documentation from the treating physician, Special Agent Self-Report Form, Workers' compensation forms, Record of observations by management or others. ERM will prepare a Request for Medical Documentation memorandum if applicable, and forward to management for issuance. Management must keep ERM apprised of changes to the SA's condition, new documentation received, or revised restrictions.
Prohibited Law Enforcement Duties While on Temporary Restricted Duty
9.11.5.8.2 (04-07-2026) Prohibited Law Enforcement Duties While on Temporary Restricted Duty Management cannot authorize an SA on TRD to perform law enforcement duties. Any assignment involving the possible use of a firearm or use of force is prohibited while on TRD. Examples of prohibited duties include, but are not limited to: Executing search and arrest warrants. Participating in armed escort assignments and other protection assignments. Participating in high-risk surveillance assignments. Conducting high-risk interviews. Conducting trash runs. Making third party contacts where there is increased potential for physical danger. Participation in any use of force training. Note: Restricted SAs may still be required to attend and observe defensive tactics training. For a comprehensive list of law enforcement duties, see Exhibit 9.11.5-1.
Additional Restrictions
9.11.5.8.3 (04-07-2026) Additional Restrictions Management will immediately secure an SA's firearm when they are placed on TRD. This will include long guns and undercover firearms. Management will restrict an SA's use of a GOV while on TRD. If medically cleared to drive by the MRO, an SA may be allowed to conduct non-law enforcement duties using a GOV during the duty day. SAs on TRD will not be authorized home-to-work use of the GOV. SAs on TRD may be restricted from participating in the PFP. This recommendation is updated by the MRO as new medical information becomes available. If management questions whether an SA's medical condition permits safe participation in the PFP, ERM will assist the supervisor in forwarding necessary information to the MRO for a recommendation. If the MRO recommends the SA cannot clear an SA to participate in PFP activities, management must prohibit the use of official time for exercise and the SA must report the restriction to their PFP coordinator. Personnel Security may need to be notified when an SA is placed on TRD. Management should refer to IRM 10.23.1.7, Reporting Personal and Foreign Activity, for guidance on security clearance restrictions for SAs placed on TRD.
Permissible Duties While on Temporary Restricted Duty
9.11.5.8.4 (04-07-2026) Permissible Duties While on Temporary Restricted Duty Depending on the circumstances of each case, management may permit an SA on medical TRD to participate in the following non law enforcement duties: Review case related information (case files, tax returns, evidence, etc.) and determine prosecution. Make contacts in public locations or IRS office space with another SA. Run database information. Work on spreadsheets and process necessary paperwork. Staff a command center for enforcement actions. Assist other SAs in their investigation with low-risk tasks. Conduct low risk third-party interviews, serve a low-risk subpoena, etc. Process arrests (fingerprinting, paperwork, etc.). Conduct inventories/search after premise secured (search and seizure). Conduct electronic surveillance from remote post of duty, listening posts. Provide low risk surveillance support (i.e., staffing a base station, coordinating probable cause at U.S. Attorney's office, etc.).
Return to Duty
9.11.5.9 (04-07-2026) Return to Duty SAs seeking a return to duty (RTD) must submit documentation requested by the MRO to their supervisor, who will: Submit the documentation to the MRO, Continue to restrict the SA's law enforcement duties until the MRO recommends the SA can RTD. The MRO reviews the documentation and provides a medical recommendation as to whether: The SA meets the medical qualification standards and can RTD. The SA should remain on TRD. Additional information is needed. The MRO sends all recommendations and any other associated findings to ERM, who will: Share the MRO's recommendations with CI management, Work with management to prepare a notice to the SA regarding duty status and, if appropriate, any other necessary actions.
Not Medically Qualified Determination
9.11.5.10 (04-07-2026) Not Medically Qualified Determination The MRO may prepare a NMQ recommendation if an SA does not meet the Office of Personnel Management (OPM) medical qualification standards for the TEA. The Deputy Director, Strategy - REAL, is responsible for notifying the SA of the NMQ determination and requesting a waiver of the TEA medical qualification standards. Note: Information regarding reasonable accommodation can be found in IRM 1.20.2, Providing Reasonable Accommodation for Individuals with Disabilities.
Formal Notification of the Not Medically Qualified Determination
9.11.5.10.1 (04-07-2026) Formal Notification of the Not Medically Qualified Determination Formal notification of the NMQ determination includes: The MRO's recommendation, The reconsideration process, Subsequent action if the SA chooses not to pursue reconsideration.
Reconsideration and Waiver Process
9.11.5.10.2 (04-07-2026) Reconsideration and Waiver Process The reconsideration process permits NMQ SAs an opportunity to submit new, relevant information for consideration. When an SA is formally notified of a NMQ determination, the SA may request reconsideration of the determination if the SA has information that demonstrates they can safely perform all essential law enforcement duties of the 1811 position. If an SA requests reconsideration of the NMQ determination, they must notify their supervisor in writing within 15 calendar days of receipt of the NMQ notice. The SA has 30 calendar days from receipt of the NMQ notice to provide any new information and documentation to their special agent in charge (SAC) or equivalent. The SAC will promptly forward the information to the MRO and notify ERM. On a case-by-case basis, the Deputy Director of Strategy - REAL, may grant additional time for the SA to submit medical documentation in response to the NMQ determination; however, SAs cannot exceed 60 days from the date of initial NMQ notification. The MRO will issue a final medical recommendation after reviewing the new information. If the MRO determines the SA is: Medically qualified -The MRO generates a medical review form detailing the new recommendation. ERM prepares a memorandum for the Deputy Director, Strategy - REAL signature stating the SA is medically qualified to RTD. ERM forwards the signed memorandum to management. Management issues the memorandum and returns the SA to full duty. NMQ - The case is referred to the Deputy Director, Strategy - REAL, to determine next steps. If the Deputy Director, Strategy - REAL determines sufficient information was provided documenting the SA's ability to safely perform law enforcement duties despite not meeting the medical qualification standards, and/or the SA, with or without a reasonable accommodation, can perform all essential law enforcement duties without endangering the health and safety of themselves or others, The Deputy Director, Strategy – REAL will request a waiver of the medical qualification standards from the Chief, CI. The Chief will review and either approve or deny the waiver request. If the final NMQ determination remains, a waiver is not requested, or a waiver is denied, CI will attempt to place the SA in a non-1811 position within CI or main IRS. If no suitable position is found, the Deputy Director, Strategy - REAL serves as the proposing official for a removal action.
Hepatitis B Immunizations
9.11.5.11 (04-07-2026) Hepatitis B Immunizations CI offers the hepatitis B vaccine (HBV) through the medical contractor to protect SAs who may be exposed to blood or other potentially infectious materials, in accordance with 29 CFR 1910.1030 - Compliance with the OSHA Bloodborne Pathogens Standard. SAs are tested for hepatitis B immunity at their pre-placement medical exam. The medical contractor will offer SAs who did not show immunity during their pre-placement exam the opportunity to receive the vaccine after they onboard. The HBV is given in a series of three doses within a specific time period. SAs can request the HBV at any time by contacting the medical program manager, even if they have previously declined the vaccine. The program manager will coordinate with the medical contractor to facilitate vaccine administration.
Reasonable Suspicion Alcohol Testing
9.11.5.12 (04-07-2026) Reasonable Suspicion Alcohol Testing SAs are prohibited from consuming alcohol while on duty and an SA who management reasonably believes is intoxicated or under the influence of alcohol while on official duty, may be subject to alcohol testing per IRM 9.1.4.7(3), Directive No. 6 - Use of Alcohol. An evidential breath testing (EBT) device will be used for breath alcohol testing because results are available quickly and the test is less invasive. EBT is administered through the medical contractor by a breath alcohol technician (BAT). The medical contractor provides alcohol testing at a healthcare facility, as close as possible to the SA's location, which has the personnel, materials, equipment, facilities, and supervision necessary to conduct the testing. The SAC or equivalent, is authorized to approve alcohol testing when they have established reasonable suspicion that the SA is intoxicated or under the influence of alcohol while on duty, or after a GOV accident where there is reasonable suspicion the SA was under the influence of alcohol. Testing must occur within two hours of the incident, IRM 9.11.5.12.3(5), Time Limitations. The SAC will: Approve and request an alcohol test. Complete instructions to request an alcohol test are in IRM 9.11.5.12.2, Requesting a Breath Alcohol Test. Immediately ensure the SA is restricted from performing law enforcement duties. Notify ERM of test results if the SA's alcohol test shows an alcohol concentration rate at or above the .02 limit or the SA has engaged in other alcohol-related conduct. Supervisors are often the first to encounter an SA who is suspected of being under the influence of alcohol or intoxicated while on duty. Supervisors must: Immediately contact their SAC and ERM if they believe an SA is under the influence of alcohol or intoxicated, Restrict law enforcement duties, take possession of an SA's firearm, prohibit use of the GOV, and prohibit the use of a personally owned vehicle for official business, Document in writing observations related to suspected alcohol use. ERM support includes: Assisting the SAC with gathering the appropriate documentation to support their reasonable suspicion determination, Assisting the SAC with preparing a memorandum to the SA directing them to undergo a breath alcohol test. The memorandum will be delivered to the SA as soon as practicable and will not delay the testing process; verbal notification for the testing is sufficient and written notification will follow. Written notification includes the specific basis for the alcohol test. Note: Alcohol related cases are referred to the Disciplinary Board for action.
Determining Reasonable Suspicion or Belief
9.11.5.12.1 (04-07-2026) Determining Reasonable Suspicion or Belief SAs are in violation of IRM 9.1.4.7, Directive No. 6 - Use of Alcohol, and other standards of conduct if they: Report for duty while under the influence (i.e., having an alcohol concentration of 0.02 to less than 0.04). Report for duty while intoxicated (i.e., having an alcohol concentration of 0.04 or greater). Consume alcohol while on duty, except as allowed by IRM 9.1.4.7, Directive No. 6 - Use of Alcohol. Refuse to submit to an alcohol test required by management. Reasonable suspicion must be based on specific objective facts and reasonable inferences drawn by management. Reasonable suspicion does not require certainty; however, mere "hunches" are not sufficient to meet the standard. Examples of the types of observations, actions, or other sources of information for consideration include, but are not limited to, the following: Physical indications of being under the influence of alcohol, such as stumbling, falling, slurred speech, loud, disruptive, or inappropriate speech or tone of voice, disheveled or unkempt appearance, body odors or the smell of alcohol on the SA's clothes or breath, or other out-of-character behavior. The SA's own admission of alcohol use. Information provided by reliable and credible sources or independently corroborated. Direct observation of alcohol consumption.
Requesting a Breath Alcohol Test
9.11.5.12.2 (04-07-2026) Requesting a Breath Alcohol Test Testing should be conducted as soon as possible after establishing reasonable suspicion or belief that an SA is intoxicated or under the influence of alcohol while on duty. The SAC must contact the medical contractor call center at 1-800- 638-8476 and provide the following information: SAC's name, SAC's telephone number, Name of the SA suspected to be under the influence, SA's standard employee identifier (SEID), SA's address at the time the call is placed. The call center will immediately notify the medical contractor who will schedule an appointment at a clinic as close as possible to where the SA is located, and the medical contractor will promptly follow up with the SAC and provide the SA's appointment information. After contacting the call center, the SAC must promptly call ERM to discuss the events leading to the need for testing, provide all documentation related to their belief that the SA is under the influence of alcohol, and provide the appointment information. A designated supervisor will drive the SA to the clinic for testing. Upon arrival at the clinic, the SA must provide acceptable photo identification (e.g., driver's license) to ensure proper identification. A BAT will administer a breath alcohol screening. The BAT will share the results of the test with the SA and the accompanying supervisor.
Breath Alcohol Test
9.11.5.12.3 (04-07-2026) Breath Alcohol Test A breath alcohol test is a diagnostic procedure to determine whether an SA may have a prohibited concentration of alcohol in a breath specimen. Initial Test - If the initial test result shows an alcohol concentration of less than 0.02, no further testing is done. Confirmation Test - If the result of the initial test is equal to 0.02 or greater, a confirmation test will be conducted. A confirmation test is performed after a fifteen (15) minute mandatory waiting period which begins at the completion of the initial test. The waiting period shall not exceed twenty (20) minutes. During the waiting period, the SAs will be given instructions to prevent any accumulation of alcohol in the mouth which could lead to an artificially high reading. The confirmation test is conducted at the end of the waiting period on the same EBT as the initial test. The confirmation test is done even if the SA fails to follow test instructions. Invalid Test - If a screening or confirmation test cannot be completed, or if an event occurred that would invalidate the test, the BAT shall, if practicable, begin again (e.g., new screening or confirmation test, as applicable). If a test cannot begin again due to the unavailability of an EBT, the test shall be declared invalid, and the testing process shall stop. If the test is declared invalid, the BAT shall note the problem in the remarks section. Both the SA and the BAT shall initial or sign the remark. An invalid test will be treated as if it had never been conducted. Time Limitations - If the initial alcohol test is not conducted: Within two hours, the SAC will forward a written explanation to the ERM regarding the cause for the delay. Within eight hours, the SAC will notify the medical contractor to cancel the test. The SAC will also document and forward the reasons the test was not conducted to the ERM. Note: When a test is not possible, the SAC and ERM must still discuss whether the SA's conduct warrants disciplinary action or possible referral to the Disciplinary Board.
Refusal to Test
9.11.5.12.4 (04-07-2026) Refusal to Test An SA refuses to submit to testing if they: Fail or refuse to provide adequate breath for testing without a valid medical explanation. Fail to cooperate with the testing process. Engage in conduct that clearly obstructs the testing process, including but not limited to, failure to report to the testing site. The BAT will immediately terminate the test if the SA refuses to cooperate during the testing process and inform the accompanying supervisor who will promptly notify the SAC and ERM. Failure to participate or cooperate in the testing process can result in disciplinary action, up to and including removal.
Inability to Provide an Adequate Breath Due to a Medical Condition
9.11.5.12.5 (04-07-2026) Inability to Provide an Adequate Breath Due to a Medical Condition If an SA is unable to provide a sufficient amount of breath for a valid breath test due to a medical condition, the SA will be instructed to make a second attempt to provide the necessary amount of breath. If the SA refuses to make the attempt or attempts and fails to provide an adequate amount of breath, testing will stop, and the BAT will note the circumstances and inform the accompanying supervisor An SA's inability to produce an adequate amount of breath due to a medical condition will not be deemed a refusal to take a test. However, resulting safety concerns may lead to temporary restricted duty and a comprehensive medical examination to determine the SA's continuing ability to meet the medical qualification standards for 1811s.
Final Test Results
9.11.5.12.6 (04-07-2026) Final Test Results In the event the initial and confirmation test results differ, the confirmation result is the final result. Immediately following the test, the BAT will share the test results with the SA and the accompanying supervisor. The supervisor will promptly provide the final results to the SAC and ERM: The final result will be noted as "acceptable" if the confirmation test result is less than 0.02. The final test result will be noted as "failed" if the confirmation rest result is 0.02 or greater. The final numerical reading must be noted. If the breath alcohol test results reflect a blood alcohol content (BAC) of .20 or higher, the employee should remain under management's supervision until a responsible third party takes custody of the employee (i.e. emergency contact, adult family member, treating medical facility, etc.).
Returning a Special Agent to Duty After Alcohol Testing
9.11.5.12.7 (04-07-2026) Returning a Special Agent to Duty After Alcohol Testing Regardless of the final test results, the SAC and ERM will discuss whether the SA can be returned to full duty.
Drug Free Workplace
9.11.5.13 (04-07-2026) Drug Free Workplace SAs must refrain from illegal drug use on and off duty. Supervisors who reasonably suspect or learn an SA is using illegal drugs should contact ERM for assistance. Refer to the IRS Drug Free Workplace Program for additional information.
Employee Assistance Program
9.11.5.14 (04-07-2026) Employee Assistance Program The IRS Employee Assistance and Work-Life Referral Services Program provides clinical services to help IRS employees, and their families address stressful life issues and personal concerns at no cost to the employee. Counselors are available 24 hours a day, seven days a week and can be reached by calling the toll-free number 1-800- 977-7631 (TDD: 1-800-697-0353). In addition to the main line, EAP offers a dedicated call-in number exclusively for CI employees. SAs can call 1-888-270-8958, 24 hours a day, seven days a week. Refer to IRM 6.800.3, IRS Employee Assistance Program and Work-Life Referral Services, for additional program information.
Occupational Injuries and Occupational Diseases
9.11.5.15 (04-07-2026) Occupational Injuries and Occupational Diseases When work related injury claims are filed, supervisors must: Maintain a copy of all forms and medical documentation. Remind SAs to submit the Special Agent Self-Report Form, Exhibit 9.11.5-2, and any workers' compensation medical documentation to their supervisor, if the injury or occupational disease could hinder the safe performance of law enforcement duties. Notify ERM. Temporarily restrict law enforcement duties if the reported injury or occupational disease could hinder the safe performance of law enforcement duties. Provide a copy of the signed TRD memorandum to the IRS WCC. Remind SAs to provide the essential law enforcement duties (Exhibit 9.11.5-1) to ensure the attending physical can properly evaluate the SA's ability to safely perform law enforcement duties. SAs who are recovered and cleared by their personal doctor to return to work after a workplace injury must also receive a RTD recommendation from the MRO. Refer to IRM 6.800.1, Workers' Compensation Program for additional information.
Essential Law Enforcement Duties for IRS-CI Special Agents
Exhibit 9.11.5-1 Essential Law Enforcement Duties for IRS-CI Special Agents This exhibit provides an overview of the core expectations for federal law enforcement agents. IRS-CI SAs must be in good general health (including emotional and mental stability). Vision, hearing, and physical stamina are essential, as well as the ability to perform a battery of physical fitness activities that SAs may be required to perform in the course of their normal duties. IRS-CI SAs must be prepared to protect themselves and/or others from physical attacks at any time and without warning, to demonstrate maximum physical exertion at any time without warning, and to use firearms in life-threatening situations. IRS-CI SAs must possess sufficient aerobic capacity and muscular strength to subdue perpetrators on foot and/or participate in sustained emergency and/or rescue efforts. Annual health screenings and tests are required to verify an SA's continued capacity to meet the position's medical qualification standards. Working conditions of federal law enforcement officers can be life threatening with potential loss of life or serious injury. Inability to react and respond appropriately in time-sensitive situations requiring full unrestricted physical, mental, emotional, auditory, visual, and medical capabilities could have tragic, if not fatal, consequences. Verbal communication is also important for the safe execution of law enforcement duties, including the use of firearms, in which clear and effective communication and/or detection of environmental sounds could affect the safety of human lives. IRS-CI Special Agent Tour of Duty Non-SES (GS15 and below) special agents are paid Law Enforcement Availability Pay (25 percent of basic pay) and thus are required to work at an annual average rate of at least two (2) hours per day (in addition to an 8-hour tour of duty) as defined in 5 U.S.C. 5545a. A 10+ hour workday should be considered when assessing whether the agent is able to perform the full range of essential law enforcement duties and responsibilities without restriction. This requirement extends to 24-hour availability after hours call back, as needed. IRS-CI Full Range of Essential Law Enforcement Duties IRS-CI special agents must be able to, at any given time, perform the following full range of essential law enforcement duties and responsibilities without restriction: Engage in a broad range of law enforcement duties, including arresting suspects, serving search warrants, providing back-up protection for other agents and/or law enforcement personnel, conducting surveillance, and compiling evidence and leads. Effectively communicate with team members during raids, arrests, searches and undercover operations when accurate communication without repetition is necessary. Effectively communicate, both verbally and in writing when interviewing subjects, witnesses, informants, suspects, business professionals, and citizens from all walks of life and, at times, under stressful, potentially violent circumstances. Hear and understand the speech of subjects and witnesses during interviews without repetition, which are sometimes conducted in noisy, hectic situations. Possess accounting expertise and specialized training/skills needed to investigate complex financial crimes and analyze records and trace assets. Write detailed reports and memorandums with proficiency and evidentiary accuracy. Recognize, develop, and present complex evidence to prepare for judicial proceedings and to assist in prosecuting individuals for financial and tax crimes, such as money laundering, currency violations, high-level narcotics trafficking, organized crime, and fraud. Demonstrate skill and accuracy with their service weapons with both hands. Safely handle weapons and other dangerous objects (i.e., handguns, rifles, shotguns, assault weapons, machine-guns, knives, OC spray, etc.) found during the course of investigations. Participate in defensive tactics training that includes proper arrest and "take down" techniques, inflicting and receiving a series of punches and blows, demonstrating proper strikes, blocks, and subject control techniques ranging from clear verbal commands to other maneuvers such as ground defense. Wear body armor and enforcement gear weighing up to twenty (20) lbs. for extended periods of time, often in extreme conditions, and able to demonstrate proficient skills in the use of a firearm and defensive tactics. Use the degree of force necessary to protect self, fellow agents and the public, up to and including deadly force. Endure moderate to arduous physical exertion involving standing, walking, and exposure to inclement weather or other hazardous conditions. Safely work long hours, scheduled and unscheduled, perform in stressful, dangerous, and potentially violent situations, respond to rapidly changing priorities, adapt to irregular schedules for extended periods, and at times be available on a 24-hour basis. Provide support during and/or after public safety emergencies or natural disasters. This support includes responding to terrorist incidents to provide immediate investigative support to our law enforcement partners, protecting property, aiding in recovery efforts to protect public health and safety, and supplementing state/local law enforcement efforts. Encounter potentially violent/dangerous individuals or groups and organizations that espouse anti-government, anti-taxation philosophies. Provide armed escorts (up to 24 hours) for IRS employees, their families, informants, and witnesses to ensure their physical safety. Travel via train, automobile, or airplane, and remain seated for four (4) or more hours. Driving or travel conditions may include extreme weather and/or heavy traffic. Work and travel throughout the U.S. and other countries, where medical care is not optimal or readily available, to track domestic and foreign terrorist funding and financial transactions. Work for extended periods in high crime/risk areas. Participate in undercover operations using surveillance equipment to support and protect undercover agent(s) by monitoring undercover conversations and activities. Agents who provide security to the undercover agent must be able to visually and audibly recognize warning signs and quickly respond to remove the undercover agent from a dangerous situation. Some agents may be trained to participate in undercover operations acting under assumed identities to gather evidence inside suspected criminal organizations. Undercover work is one of the most dangerous law enforcement activities since it must be properly conceived and executed to protect identities and minimize danger to agents and the public. Agents who assume undercover roles may stay in character for extended periods of time and may require agents to remain concealed for an extended period of time. Special Agents and applicants must also meet the physical performance requirements (PPRs) for applicable training programs (CITP etc.). See FLETC PPR Requirements.
Forms
Exhibit 9.11.5-2 Forms The following forms may be required as part of CI's medical program: Form 15326 IRS - Criminal Investigation Special Agent Self-Report, Form 15319 IRS - Criminal Investigation Refractive Surgery Report, Form 15319-A IRS - Criminal Investigation Post-Refractive Surgery Return to Duty, Statement Declining Hepatitis B Screening and Vaccination Services, Audiogram Declination Form,
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