The Internal Revenue Service is asking thousands of employees to return to the workplace starting Monday, according to the agency and an internal memo that was circulated by lawmakers Saturday.

“People have differing levels of concern associated with the current situation,” the memo stated, as much of the country remains under stay-at-home orders to prevent the spread of the coronavirus. “As we return to the worksite, we need to respect and balance the concerns of others with the requirement to continue our mission-critical functions.”

The IRS said in a statement that it is offering incentive pay to workers who volunteer to come back. The head of the National Treasury Employees Union, Tony Reardon, told Politico that an “initial wave” of about 10,000 employees is being asked, but not required, to return to 10 locations.

The IRS says in its memo that employees have to follow guidelines issued by the Centers for Disease Control and Prevention and cover their faces while working. The agency is asking employees to supply their own personal protective equipment — a requirement that two lawmakers denounced as “irresponsible and unethical.”

Reps. John Lewis (D-Ga.) and Richard E. Neal (D-Mass.) said in a statement Saturday they are particularly troubled given that IRS Commissioner Charles Rettig told congressional staff 100 IRS employees have contracted covid-19 and four have died.

“The IRS should not require any employees it deems essential to report to work until it is able to provide those individuals with the protective equipment they are required to wear,” the lawmakers stated.