Inadvertent Accesses of Tax Information

Inadvertent accesses of taxpayer information are reported on the hard copy Form 11377, Taxpayer Data Access, or the fillable Form 11377-E, Taxpayer Data Access.

Form 11377 or Form 11377-E may be used by employees Servicewide to document accesses to taxpayer return information when the accesses are not supported by direct case assignment, were performed in error (inadvertent access), or when the access may raise a suspicion of an unauthorized access.

Some examples of an inadvertent access include accidentally entering an incorrect Taxpayer Identification Number or unintentionally retrieving other taxpayer information while working an assigned case. Inadvertent accesses are not reported to PGLD/IM or CSIRC.

Employees who complete either the online or printed version of this form are required to sign and date the IRS and Employee copies and give both to their managers no later than the end of the workday that the accesses occurred. The manager will review the form, sign and date both copies and return the Employee Copy to the employee. Employees are encouraged to retain their copy for six years.