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Inspection outcome
Opened: August 18, 2023 · Closed: June 5, 2024
Serious citation issued

OSHA cited the employer for at least one Serious violation.

Safety inspection · Type M · Partial — limited to specific operations or areas

Violations13
Serious+1
Initial penalty$0
Current penalty$0
Accidents0
Duration292d
Summary

What happened in this inspection

On August 18, 2023, OSHA opened Internal Revenue Service’s inspection #347009656 at PHOENIX, Arizona. The case was administratively closed on June 5, 2024, 292 days after opening.

OSHA cited the employer for 13 violations totaling $0 in current penalties. Of those, 1 was classified as Serious or worse.

Breakdown by classification
13violations total
Repeat323%

A Repeat violation means OSHA cited the employer for a substantially similar violation within the past 5 years. Penalties multiply (up to ~$165,000 per repeat citation) and indicate the employer failed to permanently abate a recurring hazard.

Serious754%

A Serious violation is one where there is substantial probability that death or serious physical harm could result, and the employer knew (or should have known) of the hazard. Maximum penalty is ~$16,550 per violation. The majority of OSHA citations fall into this category.

Other-than-serious323%

An Other-than-serious violation has a direct relationship to job safety and health but probably would not cause death or serious physical harm. Maximum penalty is ~$16,550 per violation. Often involves recordkeeping or procedural lapses.

Citations

Citations issued in this inspection

13citations issued
$0current penalty
Look up on OSHA.gov
Seriousgravity 10
Citation #01001
29 CFR 1910.132(a)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01002
29 CFR 1910.132(d)(1)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01003
29 CFR 1910.151(b)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01004
29 CFR 1960.8(a)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01005
29 CFR 1960.8(a)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01006
29 CFR 1960.8(a)View full regulation text on OSHA.gov
Initial$0
Current$0
Seriousgravity 10
Citation #01007
29 CFR 1960.25(c)View full regulation text on OSHA.gov
Initial$0
Current$0
Repeatgravity 5
Citation #02001
29 CFR 1910.1200(e)(1)View full regulation text on OSHA.gov
Initial$0
Current$0
Repeatgravity 5
Citation #02002
29 CFR 1910.1200(h)(1)View full regulation text on OSHA.gov
Initial$0
Current$0
Repeat
Citation #03001
29 CFR 1904.40(a)View full regulation text on OSHA.gov
Initial$0
Current$0
Other
Citation #04002
29 CFR 1960.29(b)View full regulation text on OSHA.gov
Initial$0
Current$0
Other
Citation #04003
29 CFR 1960.29(d)View full regulation text on OSHA.gov
Initial$0
Current$0

Standard codes link to the regulation text on OSHA.gov. The text describes the rule itself; the specific findings of this inspection appear above. To see OSHA’s official record of this inspection, search activity number 347009656 at OSHA Establishment Search.

Same employer

Other OSHA inspections at Internal Revenue Service

Earlier or related cases at this establishment.

Full inspection history →
Reference

About OSHA inspections

The U.S. Occupational Safety and Health Administration (OSHA) conducts inspections under several triggers: programmed targeting of high-hazard industries, employee complaints, workplace accidents, fatalities, and follow-ups to prior citations.

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Citations

Each citation specifies a section of 29 CFR, a severity tier, and a proposed penalty. Employers can contest citations through OSHA’s informal conference or before the OSH Review Commission.

Open vs closed

An open case has not yet been administratively closed — citations may follow or the case may close without action.

💰
Current vs initial penalty

Initial penalty is the proposed amount at citation. Current penalty is the post-conference / settlement figure on file today.

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Trigger types

A = Accident, B = Complaint, H = Programmed, F = Follow-up. See the glossary for all codes.

About this inspection

OSHA classified this as Type M — See our glossary for the full list of inspection trigger types.

Sources

Cross-check with OSHA directly

This page draws from the OSHA Integrated Management Information System (IMIS) via the DOL Open Data Portal. For the authoritative record, look up activity number 347009656 directly: