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

SBU data includes, but is not limited to, taxpayer correspondence, tax information, tax returns, transcripts, faxes, email messages, passwords, sensitive guidance, and personnel and job application information. See IRM 10.5.1.2.2.1, Examples and Categories of SBU Data, for additional information and examples.

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

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