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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
The loss, theft, or unauthorized destruction of official records (whether the records contain PII or not), in hardcopy or electronic format, are also reported via the PII Breach Reporting Form. PGLD/IM reviews all PII Breach Reporting Forms and alerts the Records and Information Management (RIM) Program Office if official records have been reported as lost, stolen, or destroyed on the PII Breach Reporting Form in accordance with IRM 1.15.3.4, Unauthorized Disposition of Records, and 36 CFR 1230, Unlawful or Accidental Removal, Defacing, Alteration, or Destruction of Records. Upon notification of the Records Loss Report from the IM office, the RIM Program office will contact the reporting point of contact to complete Form 15035, Records Loss Reporting. The RIM Program office will then conduct an intake and risk assessment process. See IRM 1.15.3, Records and Information Management, Disposing of Records; visit the Records Management page in the Disclosure and Privacy Knowledge Base Site; or contact the RIM staff at RIM’s *Records Management mailbox for additional information about records.
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