Disclosure Requirements

IRS is committed to protecting the privacy rights of America’s taxpayers. These rights are protected by the following:

Internal Revenue Code

Privacy Act of 1974

Freedom of Information Act

Policy Statement 1-1 (see IRM 1.2.10.2)

Other IRS policies and practices

See IRM 10.5.1, Privacy Policy and visit the FOIA Library for more Information.

Disclosure is defined as making known to any person, in any manner, a return or return information (sensitive information)as defined in IRM 11.3.1.1.4, Investigative Disclosure. It includes release of information covered by Privacy Act or identified as Sensitive But Unclassified (SBU) or Personally Identifiable Information (PII) per IRM 10.5.1.

An unauthorized disclosure occurs when sensitive information is released to someone or presented in a forum without authorization. It is the practice of revealing tax, personal, or financial information concerning an individual to any unauthorized person or organization. An unauthorized disclosure can be made either orally or in writing.

Training developers must:

Consider disclosure and privacy issues pertaining to taxpayers and IRS employees, including students and instructors.

Fictionalize taxpayer names and addresses in training materials to ensure that no taxpayer information is released and no disclosure laws are violated.

Follow Privacy, Governmental Liaison and Disclosure (PGLD) standards for fictionalizing identification numbers (Social Security Numbers (SSNs), Individual Taxpayer Identification Numbers (ITINs), Employer Identification Numbers (EINs)). Examples of fictionalized taxpayer names and addresses, SSNs and TINs are found in the table below.

Fictitious Identifying Information Examples

Fictitious Items

Guidelines

Examples

Names for taxpayers, businesses, streets, etc.

Use categories of objects, such as fish, birds, minerals, etc.

See Category Lists of Names PDF link below

Names for Cities and Towns

Use neutral names or the names of major U.S. cities

Anytown, USA New York, NY Washington, DC See Major Cities Examples PDF link below

Taxpayer Identification Numbers

Social Security Numbers

Employer Identification Numbers

Begin fictitious numbers with "0" or "X" and utilize a combination of both