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Number›RRACS Security and Related Information

Disclosure Requirements

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Any IRS related information should not be discussed with unauthorized individuals. The Privacy Act, 5 USC 552a, prohibits the unauthorized disclosure of information from systems of records pertaining to individuals. The statute provides criminal sanctions under the Privacy Act of 1974. Anyone making a willful unauthorized disclosure of information covered by the Privacy Act may be charged with a misdemeanor and subject to a fine of up to $5,000.

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! Use of this system constitutes consent to monitoring, interception, recording, reading, copying, or capturing by authorized personnel of all activities. There is no right to privacy in this system. Unauthorized use of this system is prohibited and subject to criminal and civil penalties, including all penalties applicable to willful unauthorized access (UNAX) or inspection of taxpayer records (under 18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 U.S.C. 7431).

Each person having access to RRACS will be asked to sign a statement that they will follow the above rules carefully to protect the integrity, confidentiality, and availability of all IRS data.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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