Handling Inquiries About IM Data Breach Notification Letters
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
These procedures apply to data breach notifications including notifications to individuals whose personal information was intentionally accessed or disclosed without authorization resulting in an administrative proposal of disciplinary or adverse action against an employee; they do not apply to notifications made pursuant to 26 USC 7431(e), i.e., unauthorized access or disclosure resulting in a criminal indictment. See IRM 10.5.5, Privacy and Information Protection, Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance and Requirements.
The contact telephone number provided in Letter 4281C, IM Breach Notification Letter, is 866-225-2009. The 4281C Letter does not require individuals or businesses to contact the IRS; however, some individuals or businesses may call with questions or concerns about the letter. Individuals or businesses who call the PIP toll-free number are auto directed to the Identity Theft Product Line (Applications 161 and 162).
In some instances, individuals or businesses who receive Letter 4281C may call an IRS telephone number other than the number provided in the letter (866-225-2009). If an IRS phone assistor other than an AM Customer Service Representative (CSR) receives a call from an individual or business in response to Letter 4281C, or the individual or business asks to speak to the employee whose number appears on Letter 4281C (0847999999), transfer the call to extension 1161 (for callers needing assistance in Spanish, use extension 1162).
AM CSRs answer general data breach-related inquiries about the IRS data breach and prepare a Form 4442, Inquiry Referral, if the caller requests specific information about the data breach that the AM CSR is unable to answer. The Form 4442 is directed to PGLD's IM office in Philadelphia for resolution. See IRM 10.5.4.4.7.6, Referrals to PGLD’s Incident Management Office.
Correspondence (and any attachments) received in response to Letter 4281C, or addressed to employee 0847999999, must be forwarded to the local Image Control Team (ICT) for scanning and controlling. See IRM Exhibit 3.10.72-2, Correspondex C Letters - Routing Guide; IRM Exhibit 3.13.6-1, Appendix A - Document Types, Category Codes, IMF Domestic; IRM Exhibit 3.13.6-14, Appendix N - Document Types, Category Codes, Priority Codes, IDT - IMF; and IRM 21.5.1.4.2.3, Clerical Function for the Image Control Team (ICT) Correspondence Imaging System (CIS), for information about ICT. See IRM 21.5.1.5, Correspondence Imaging System (CIS) Procedures, for information about CIS procedures, and the Image Control Team (ICT) link in the Miscellaneous section of the Campus Program Locator Guide (located under the Who/Where tab) to determine the address for your local ICT function. ICT will review the correspondence and determine if a Referral to the IM office in Philadelphia is necessary.
If scanning is not available, route the correspondence and any attachments received in response to Letter 4281C, or addressed to employee 0847999999, to AM. See the address table below; IRM 10.5.1.6.9.2 , Mail through USPS; IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier; the PGLD PII Hardcopy Shipping page on the Disclosure and Privacy Knowledge Base Site; Document 13056, Employee Toolkit: Shipping Procedures for Personally Identifiable Information (PII); and Document 13144, Proper PII Shipping Procedures, for policy and procedures relating to protecting and handling SBU data, including PII and tax information.
If the correspondence appears to be time sensitive, fax it to the Image Control Team (ICT) at 855-807-5720. ICT will review the correspondence and determine if a Referral to the IM office in Philadelphia is necessary.
United States Postal Service (USPS) Mailing Address
Private Delivery Service (PDS) Mailing Address
Internal Revenue Service Accounts Management Fresno, CA 93888-0025
Internal Revenue Service Accounts Management 3211 S Northpointe Dr, Fresno, CA 93725
See the IRS Data Breach Frequently Asked Questions (FAQs) on SERP for a list of frequently asked questions about Letter 4281C and general questions about IRS data breaches.
Get a plain-English answer with a citation back to this text.
Ask AI about this code