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Part 10 - Security, Privacy and Assurance

This page contains interim guidance relating to instructions in IRM Part 10 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 10.5.3 IMF Identity Theft Indicator Action Code (AC) 522
An IRM procedural update effective 06/17/2014 was issued to revise IRM 10.5.3 regarding IMF Identity Theft Indicator Action Code (AC) 522.

IRM 10.5.3 Interim Guidance on the Employment Related Identity Theft (AC 525) Notification Pilot Program
Beginning July 2014, IRS will issue Letter 4491C, Notice of Employment-Related Identity Theft, to a test population of taxpayers whose Social Security numbers (SSNs) have been used for employment purposes by someone other than the valid SSN owner.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 28-Nov-2014