Note:

For incidents involving Classified National Security Information (CNSI), refer to IRM 10.9.1, Classified National Security Information (CNSI).

All IRS personnel, including contractors and their employees, must be aware of their responsibilities under the law to safeguard SBU data, including PII and tax information, the procedures to follow when data is lost or compromised and the penalties for unauthorized disclosure of SBU data, including PII and tax information.

Contractors can find information about their responsibilities to protect federal tax information (FTI) and incident/data breach response and reporting procedures on theContractor Security Information page on irs.gov, Pub 4465-A, Protecting Federal Tax Information for Contractors, and Pub 4812, Contractor Security and Privacy Controls.