Note:

This list is not all-inclusive. _

All taxpayer tax information and data used in course materials must be entirely fictional. Using raw numbers from an actual tax return, even with fictional entity information, is prohibited

To avoid accidental use of “live” taxpayer information in training text or exhibits, follow the guide on the Disclosure and Privacy, Virtual Library, Using Live Tax and Other SBU and PII Information in Publications, Training and Presentations at https://portal.ds.irsnet.gov/sites/vl003/Lists/Risksatwork/DispItemForm.aspx?ID=41Examples are available at the PGLD Fictitious Identifying Information Examples web page at: https://portal.ds.irsnet.gov/sites/PGLD/fiie/SitePages/Home.aspx

Add instructions regarding prohibiting or restricting use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII with OUO designation. _ Avoid the use of return information by creating fictional examples of similar situations that contain neither the identity of the taxpayer nor any information that could be considered attributable to a particular taxpayer. Such examples would not require any designation. _ An OUO designation does not permit/authorize the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII. Acceptable fictional entity data is published by the Learning and Education function within this IRM. _ Rare situations occur when the need to provide updated training and/or instructions is urgent and the only available material to effectively illustrate the issue is the taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII. _ Requests for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII shall ensure and demonstrate prior consideration of simulated and/or synthetic data. _ All requests for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII shall at a minimum: _

Provide a detailed description/justification for the use of taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII request in the OUO section of form 13709 Privacy, Governmental Liaison and Disclosure (PGLD) Checklist for Internal Management Documents and Training Materials; and

Provide a justification for why taxpayer data, taxpayer information, tax return information, return information, case information, SBU data, and PII must be used in lieu of sanitized taxpayer data or simulated test data in the OUO section of Form 13709. See IRM 11.3.12, Designation of Documents, and IRM 10.5.8 , Sensitive But Unclassified (SBU) Data Policy, Protecting SBU in Non-Production Environments.

Provide Routing training material through Disclosure before publishing reduces the risks of unintended disclosures.