Comment by brendoelfrendo

I'm gonna go out on a limb and say no, not without first going through a change management process and going through a privileged session management system, except in the case of an emergency break-glass scenario where using those emergency creds throws all kinds of big DANGER alerts across the org if the access was unexpected. I can't speak to the Treasury and IRS specifically, but that's kinda standard across large orgs, especially ones that get audited regularly on their handling of sensitive data.