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| = IRS Unauthorized Access Law = | = Taxpayer Browsing Protection Act = The '''Taxpayer Browsing Protection Act''' ('''TBPA'''), passed in 1997, established criminal penalties on [[UnitedStates/InformationLaw/UnauthorizedAccess|UNAX]]. |
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| == Taxpayer Browsing Protection Act == | == Description == |
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| The 1997 '''TBPA''' amended the '''Internal Revenue Code''' to define and prohibit unauthorized access ('''UNAX'''). | TBPA amended the '''Internal Revenue Code''' to define and prohibit [[UnitedStates/InformationLaw/UnauthorizedAccess|unauthorized access]] (UNAX). Accessing information through '''unofficial channels''' is prohibited, as well as accessing information through official channels when a '''covered relationship''' is involved. |
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| Data should only be accessed for cases received through ''official channels''. These can include work tasks, taxpayer walk-ins, and taxpayer phone calls. Anything else is an ''unofficial channel''. | ---- |
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| Within official channel casework, it is also prohibited to access data of someone with whom the caseworker has a ''covered relationship''. Any relationship that casts doubt on impartiality qualifies as a covered relationship. Upon receiving a case affected by a covered relationship, complete form 4442 and submit to your manager or Contracting Officer Representative (COR). | |
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| ''Inadvertent access'' is when unnecessary data is accidentally accessed. This can include mistyping a Taxpayer Identification Number and viewing the data. Upon inadvertent access, complete form 11377 and submit to your manager or Contracting Officer Representative (COR). | == History == |
Taxpayer Browsing Protection Act
The Taxpayer Browsing Protection Act (TBPA), passed in 1997, established criminal penalties on UNAX.
Description
TBPA amended the Internal Revenue Code to define and prohibit unauthorized access (UNAX). Accessing information through unofficial channels is prohibited, as well as accessing information through official channels when a covered relationship is involved.