Note:
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
In addition to the reporting requirement to PGLD/IM via the PII Breach Reporting Form, if SBU data, including PII and tax information, has been published in an IRM, it must also be reported to the Office of Servicewide Policy, Directives and Electronic Resources (SPDER) via the *SPDER mailbox.
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