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Title›IRS Data Breach Tracking Indicator - Objectives

IRS Data Breach Tracking Indicator - Development and Implementation

Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States

PGLD developed an IRS data breach tracking indicator to centrally track IRS data breaches.

The IRS data breach tracking indicator was implemented by PGLD to identify individuals whose PII was lost, stolen, or disclosed as a result of an IRS data breach and the data breach risk assessment results in a likelihood of harm to the potentially impacted individuals.

The IRS data breach tracking indicator allows the IRS to track the number of individuals who may experience identity theft as a result of IRS data breaches. It also allows for tracking and analysis to identify how an IRS data breach impacts individuals and tax administration.

The presence of an IRS data breach tracking indicator on an account alerts IRS customer facing staff/CSRs that the individual is potentially impacted by an IRS data breach.

The IRS data breach tracking indicator is input as a Transaction Code (TC) 971 with Action Code (AC) 505. The TC 971 AC 505 is displayed on the Integrated Data Retrieval System (IDRS) on the entity portion of each impacted individual's account (CC ENMOD and CC IMFOLE).

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▸Contents — Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence

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