Intentional Unauthorized Access (UNAX) and Disclosure (UNAD) of Tax Information

Data breaches involving intentional unauthorized accesses or disclosures of SBU data, including PII and tax information, must be reported to the Treasury Inspector General for Tax Administration (TIGTA). This includes intentional unauthorized accesses and disclosures made by current and former IRS employees and contractors. See IRM 10.5.5 , Privacy and Information Protection, Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance and Requirements, for additional information. See also IRC 7213, Unauthorized Disclosure Of Information, which imposes fines and/or other punishment for the willful unauthorized disclosure of a return or return information, and IRC 7213A, Unauthorized Inspection Of Returns or Return Information.