Dept. of Justice, Criminal Tax Manual, 2001; Section 40.03[10]: Pseudonyms
40.03[10] Use of Pseudonyms by IRS Revenue Agents and Officers
Criminal prosecutors should be aware that IRS Revenue Agents and Officers
are permitted to use officially-issued pseudonyms in their dealings with the
public. The use of official pseudonyms was first permitted in 1992 pursuant to
a decision of the Federal Service Impasse Panel (FSIP) [FN8]. Department of
the Treasury, Internal Revenue Service and National Treasury Employees Union,
No. 91 FSIP 229 at 4 (March 10, 1992). As part of the IRS Restructuring Act of
1997, Congress codified the use of pseudonyms with an effective date of July 22,
1998. Pub.L. 105-206, Title III, Section 3706, July 22, 1998, 112 Stat. 778.
Use of pseudonyms is intended to prevent personal harassment of IRS
employees by taxpayers and other members of the public, especially tax
protesters. Among the problems identified by the Treasury Employees' Union, and
upon which the FSIP relied, were assaults, threats, obscene phone calls at work
and at home, and filing of false interest and dividend reports (Form 1099), and
false liens, against IRS employees. The Union cited a 1988 Federal Bureau of
Investigation Report, which found that more IRS enforcement officers suffered
more assaults than any other law enforcement group in the Federal Government.
The FSIP held that "employees shall only be required to identify themselves
by last name" and "[i]f an employee believes that due to the unique nature of
[his/her] last name, and/or the nature of the office locale, that the use of the
last name will still identify [him/her] [s/he] may 'register' a pseudonym with
his or her supervisor." The IRS Restructuring and Reform Act of 1997 requires
that an employee give "adequate justification. . . including protection of
personal safety" and obtain prior approval from his or her supervisor before
using a pseudonym.
The pseudonym may be issued only in place of the employee's last name; the
real first name must be used. Once a pseudonym is issued, it is used by that
employee at all times while on duty, whether working in the field or in the
office. All history sheets, liens, levies and summonses are signed using the
pseudonym. Pocket commissions (credentials) are issued in the pseudonym only.
However, the IRS-issued identification, which allows access to IRS facilities,
may only be issued in the employee's real name.
There has been very little litigation concerning the use of pseudonyms and
what has occurred involves summons enforcement. Generally, courts have not
found fault with the practice. See, e.g., Sanders v. United
States, No. 94-1497, 1995 WL 257812 (10th Cir. May 2, 1995);
Springer v. Internal Revenue Service, Nos. S-97-0091 WBS GGH, S-97-
0092 WBS GGH, S-97-0093 WBS GGH, 1997 WL 732526 (E.D. Cal. Sept. 12, 1997);
United States v. Wirenius, No. CV 93-6786 JGD, 1994 WL 142394, at
*n.2 (C.D. Cal. Feb. 11, 1994); Dvorak v. Hammond, No. CIV 3-94-
601, 1994 WL 762194, at *n.1 (D. Minn. Dec. 5, 1994). But
see United States v. Nolen, 4:96-CV-934-A (N.D. Texas,
1997) (refusal of District Court to allow a Revenue Agent to use a pseudonym to
testify and stating that it would not allow such practice in the future). In
Nolen, the AUSA called the Revenue Agent to the stand, asked him
to state his name for the record and then immediately had the RA identify that
name as his pseudonym. The Court took issue with the fact that the RA gave his
pseudonym as his name, despite previous disclosure of the pseudonym to the court
in the declaration signed by the RA.
Obviously, as officers of the court, government attorneys should not submit
declarations or affidavits signed by an IRS employee using a pseudonym without
informing the court that a pseudonym is being used. Likewise, caution should be
exercised when tendering any witness who is using a pseudonym. Particular care
should be taken if your summary witness/IRS expert witness has used a pseudonym;
in those instances the witness should either relinquish the pseudonym or not be
used as a witness. In that regard, the IRS recognizes that the court must be
informed about the use of a pseudonym and that the employee's legal name may
ultimately have to be disclosed, depending on the circumstances of the case.
Minimally, consultation with your supervisor and with the IRS about how best to
proceed in these instances is advised.
http://www.usdoj.gov/tax/readingroom/2001ctm/40ctax.htm#40.01[Dept. of Justice, Criminal Tax Manual, 2001; Section 40.03[10]: Pseudonyms]
IRS Restructuring
and Reform Act of 1998-see section 3706, 112 Stat. 778 for the
use of pseudonym