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Reporting Losses, Thefts and Disclosures

Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States

All IRS personnel are required to report the loss or theft of an IRS IT asset, or an asset in the Bring Your Own Device (BYOD) program, or hardcopy record or document containing SBU data, including PII and tax information, or the inadvertent unauthorized disclosure of SBU data, including PII and tax information, whether it be electronically, verbally or in hardcopy form, immediately upon discovery.

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

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