Caller Indicates He or She is a Victim of Identity Theft as a Result of an IRS Data Breach
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
A caller who has already been notified of an IRS data breach via Letter 4281C may indicate he or she is already a victim of identity theft as a result of the IRS data breach and would like the IRS to assist him or her in dealing with the identity theft.
AM CSRs will:
Apologize to the caller for any inconvenience.
Research the taxpayer's TIN thoroughly to see if there is a tax related issue related to the ID theft as defined in IRM 25.23.2.3.5, Identity Theft Research.
If a tax related issue is involved, see IRM 25.23.12.4, Tax-Related Identity Theft.
Input an Identity Theft Tracking Indicator as directed in IRM 25.23.2.4.4, Initial Allegation or Suspicion of Tax-Related identity Theft - IMF Identity Theft Indicators.
If the taxpayer is threatening litigation or legal action because the IRS data breach resulted in identity theft, in addition to the above actions, prepare a Form 4442, Inquiry Referral, to alert the IM Office of the possible litigation or legal action. See the referral procedures in IRM 10.5.4.4.7.6, Referrals to PGLD’s Incident Management Office.
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