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Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
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Although the SSN is not shown on Letter 4281C, employees will need to secure the caller's SSN to update AMS. If the caller is unwilling to provide the employee with his or her SSN, it will not be possible to update AMS.
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