Federal housing law
0820 Publ 5433-D (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5433d.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Working Virtually: Protecting Tax Data at Home and at Work¶
A five-part series from the IRS and Security Summit partners¶
Security plan must meet Federal Trade Commission requirements¶
The law requires all “professional tax preparers” to create and maintain a written information security plan that is appropriate to the firm’s size and complexity.
In addition, the information security plan must be appropriate to the nature and scope of the company’s activities and the sensitivity of the customer information it handles.
Tax professionals working from home must protect taxpayer data just as they would in an office setting.
Report Data Thefts¶
- Tax professionals who experience a data theft should report the crime to the IRS immediately so actions can be taken to protect taxpayers – and the firm. They should immediately report it to their local IRS
They should also email the Federation of Tax Administrators at StateAlert@taxadmin.org
More information is at Data Theft
Information for Tax Professionals.
Publication 5433-D (8-2020) Catalog Number 74845H Department of the Treasury Internal Revenue Service www.irs.gov