Skip to content

Title

Note:

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

The Breach Number and the Breach Date can also be found on CC ENMOD in the History Item section (only if the account is on the Master File (MF)). The History Items will appear as follows on CC ENMOD: History Item one: 4281CLTR; History Item two: The last seven numbers of the Breach Number; History Item Three: The Breach Date.

In some situations, a caller may want to receive as much information as possible about the data breach but is not willing to provide his or her SSN/TIN. In these situations, the CSR may still answer general questions about the data breach and answer all the taxpayer's questions using the Frequently Asked Questions (FAQ), but a referral may not be made for any specific questions about the data breach. CSRs must be sensitive to the caller's tone and ensure he or she is given as much information as he or she is entitled to receive without the caller providing his or her TIN. See IRM 10.5.4.4.7.6, Referrals to PGLD’s Incident Management Office, and IRM 10.5.4.4.7.8, Updating History on Accounts Management Services (AMS) for Calls About IRS Data Breach Notification Letters.

In some data breaches, impacted individuals receiving notices may be IRS employees. In these cases, follow guidance in IRM 21.1.3.8, Inquiries from IRS Employees.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.