1.2.25 Policy Statements for Security, Privacy and Assurance Activities

Overview of IRM 1.2.25

  1. This IRM contains the Policy Statements which relate to Security, Privacy and Assurance Activities. Each Policy Statement is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Policy Statements. The fact that Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.

  2. An initiative is underway to completely overhaul the Commissioner's Policies. Some of them exceed 40 years old and due to changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled, and which ones need revision.

  3. Any Policy Statement approved after this revision of IRM 1.2.25 is posted to IRS.gov and can be accessed through the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Servicewide Policy Statements." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.


    If any Policy Statements have been inadvertently omitted from this Section they are still considered official and in full force and effect.

  4. Policy Statement P-10-1 was formerly P-25-1. The number had changed to place it within the correct business process. The Policy Statement has not changed and therefore contains its original approved date.

P–10–1 (formerly P-25-1)

  1. Assisting taxpayers who report they are victims of identify theft

  2. The Internal Revenue Service shall take the necessary steps to provide assistance to victims of identity theft within the scope of their official duties. Where appropriate, the Internal Revenue Service shall encourage victims to report instances of identity theft to other Federal agencies. The Internal Revenue Service recognizes the need for consistency across its functions to ensure the timely resolution of taxpayer account issues stemming from the identity theft. In addition, identity theft victims shall be advised of the impact, if any, on their future filing requirements.

  3. Appropriate Federal agencies to report instances of identity theft may include the Federal Trade Commission (1-877-438-4338 or http://www.ftc.gov/) and the Social Security Administration (1-800-772- 1213 or http://www.ssa.gov/ ).