Unauthorized Access
Unauthorized access (UNAX) is a violation of the Internal Revenue Code.
Contents
Description
Within the IRS, information 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.
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).
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
The Taxpayer Browsing Protection Act of 1997 established criminal penalties for UNAX.