Per the IRS Publication 1075 a visitor access log must be maintained at a designated entrance to a restricted area. Visitors (those not assigned to the area) entering the restricted area must sign the visitor access log. The visitor access log requires the following information:
- Name and organization of the visitor
- Signature of the visitor
- Form of identification
- Date of access
- Time of entry and departure
- Purpose of the visit
Each restricted area access log must be closed out at the end of the month. Visitor access logs must be retained for 5 years.