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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

Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, Account Resolution - General Adjustments, for guidance on handling classified waste to prevent inadvertent/unauthorized destruction of records

Because this process has to do with IRS data breaches, and not specifically tax related issues, do not contact a representative or a POA when referring to the Undeliverable procedures unless a POA specifically identifies the data breach as a matter for which the POA has authority.

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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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