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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

See (3) and (4) below and the If/then Guide for Reporting Incidents and Data Breaches (PDF) for additional reporting requirements based on what was lost, stolen, destroyed, or disclosed.

The Situational Awareness Management Center (SAMC). Report the incident to SAMC (within 30 minutes) using the Incident Reporting Link and selecting the button, Report a New Physical Incident, if the incident involves the loss or theft of Identification (ID) Media, including SmartID cards, Physical Access Control (PAC) cards, Pocket Commissions (credentials), etc., building access cards, building or room keys, government property or equipment, or physical security incidents and/or threats. See IRM 10.2.5, Physical Security Program, Identification Media, and IRM 10.2.8, Physical Security Program, Incident Reporting, or visit the Facilities Management and Security Services FMSS Incident Reporting page for additional reporting requirements and to learn more about FMSS and SAMC.

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▸Contents — Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence

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