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 vendor's 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 employee's own health insurance plan or community resources. Sessions with an EAP counselor can be over the phone from the employee's 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 employee's written permission, the manager or union steward can be notified of the employee's 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 employee's 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 employee's 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 Investigation's 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.