INTERNAL REVENUE SERVICE

WEARING OF THE BADGE. Agents conduct their day-to-day duties in plain clothes. On-duty, plainclothes agents shall wear their official issued badge and ID card so it is readily accessible for presentation to members of the public.

WEARING OF UNIFORM ACCESORIES. When on an assignment where interacting with other agencies or with members of the public is a possibility, IRS agents should wear accessories or clothing items that identify them as an IRS agent, unless tactical conditions prohibit it. In addition, they must have their badge openly visible.

EXEMPTIONS TO UNIFORM REGULATIONS. Command staff and Undercover agents are exempt from uniform regulations.

EARPIECE. Agents may choose to wear an earpiece.

EXTERNAL ARMOUR. In situations where, due to tactical conditions, an extra layer of protection could be required, agents may put on external armour. Shall be dark in colour, and must display “IRS” in some capacity.

GLOVES. Black leather or knitted gloves may be worn for inclement weather. Gloves in solid, muted colors may be worn in situations where extra protection is required. Nitrile gloves may be worn when providing first aid, or collecting evidence.

HELMETS. Agents may choose to wear a ballistic helmet in situations which require extra ballistic protection. Ballistic helmets shall be dark in colour.

HOLSTER. Agents may choose to carry their service firearm in a low profile outer holster, shoulder holster, or in a concealed inside-the-waistband holster. 

POLO SHIRT. Agents may choose to wear a polo shirt bearing either "IRS" lettering, or the IRS logo.

WINDBREAKERS. Agents may choose to wear a windbreaker as their outermost clothing item. It shall be blue in color and must display “IRS”.