Pub. L. 114-113, div. Q, tit. IV, subtit. A, sec. 402
IRS EMPLOYEES PROHIBITED FROM USING PERSONAL EMAIL ACCOUNTS FOR OFFICIAL BUSINESS.
SEC. 402. IRS EMPLOYEES PROHIBITED FROM USING PERSONAL EMAIL ACCOUNTS FOR OFFICIAL BUSINESS. No officer or employee of the Internal Revenue Service may use a personal email account to conduct any official business of the Government.