Note:

The need for transparency must be balanced with concerns about over-notifying individuals. Notification may not always be helpful to the potentially impacted individuals, and care must be exercised to evaluate the benefit of providing notice to individuals or notifying the public.

To comply with IRC 7431 when there is an unauthorized access or disclosure resulting in an administrative proposal of disciplinary or adverse action against an employee.

To minimize the possible negative impact of the compromised data on the taxpayer/victim.

To ensure the IRS' relationship with the impacted individual(s) will not be so damaged as a result of the data breach that it negatively impacts his or her tax filing and paying obligations.