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Timely Reporting: Immediately Upon Discovery

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

All IRS data breaches involving SBU data, including PII and tax information, and all suspected security incidents, including any incidents of loss or mishandling of IRS information technology resources and lost or stolen IRS IT assets and BYOD assets, must be reported immediately upon discovery.

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

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