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Title›Note:

BMF Identity Check - AM IDT Toll-Free (App 161/162) Telephone Overview

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

Some of the impacted individuals may be business entities and letters sent may be to business related entities (sole proprietorships, corporations, LLCs, etc.). A caller may be required to be an owner of a small business or an officer of a corporation before employees are able to talk to him or her about the data breach. To ensure a caller is the appropriate individual that is allowed to receive information about the data breach, AM CSRs will need to conduct an identity check with the caller to determine if the individual is allowed to receive the information. See IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 10.10.3, Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels, for required use of the IAT Disclosure tool to perform authentication.

In addition to the authentication probes outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 10.10.3 , Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels, ask the caller for the BMF entity for the Breach Number and the Breach Date from Letter 4281C, IM Breach Notification Letter.

The Breach Number is located to the right and just above the Salutation (Dear Taxpayer) on Letter 4281C, and

The Breach Date, if included in the letter, is located in the first paragraph of Letter 4281C.

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

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