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13.1.15.3
(01-06-2009)
RRA98 §1203 – Employee Responsibilities
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Employees should have a basic understanding of the conduct provisions of IRC § 1203 as outlined in Document 11043, RRA98
§ 1203 All Employee Guide. Employees are also responsible for reporting allegations involving potential IRC § 1203 violations
to their manager for forwarding to the appropriate officials. Depending on the nature of the allegations, these officials
may be management or TIGTA.
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The employee's manager is required to complete Form 12217, § 1203 Allegation Referral Form, and determine if the case should
be referred to TIGTA or management. Except for EEO and tax related issues, allegations relating to all Executives, Senior
Level Managers (paybanded and supervisory GS-15s) and Criminal Investigation Employees must be directly and immediately referred
to TIGTA. Direct referrals may be made to the TIGTA hotline at 1–800–366–4484 or TDD/TTY Service at 1–800–877–8339. See IRWEB
http://www.ustreas.gov/tigta/hotline.htm.
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The following types of employee misconduct cases require referral to the manager for §1203 consideration:
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False statements under oath;
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Falsification of documents;
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Assault or battery;
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Misuse of IRC § 6103 (Disclosure);
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Threat of Audit;
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Seizure violations;
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Infringement of taxpayer's constitutional rights;
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Harassment/Retaliation;
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Discrimination;
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Failure to file; or
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Understatement of liability.
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