Identity Theft & Cyber Security Resource Center
Experienced a Data Breach?
The IRS has included some guidance for practitioners should they experience a data breach. IRS Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, provides rules and requirements for participation in IRS e-file of individual income tax returns and related forms and schedules.
Of particular interest is item # 6 under IRS e-file Security and Privacy Standards in Chapter 2:
Reporting of Security Incidents:
"This standard applies to Providers participating in Online Filing of individual income tax returns that collect, transmit, process or store taxpayer information.
These Providers shall report security incidents to the IRS as soon as possible but no later than the next business day after confirmation of the incident. For the purposes of this standard, an event that can result in an unauthorized disclosure, misuse, modification or destruction of taxpayer information shall be considered a reportable security incident. See instructions for submitting incident reports."
"In addition, if the Provider’s Web site is the proximate cause of the incident, the Provider shall cease collecting taxpayer information via their Web site
immediately upon detection of the incident and until the underlying causes of the incident are successfully resolved."
Identity Theft Resources:
FTC - Data Breach Response: A Guide for Business
Data Theft Information for Tax Professionals (IRS site)
Tax Return Preparers: Data Thefts and Protecting Client Tax Information (IRS site)
Protect Your Clients; Protect Yourself (IRS site)
IRS Video - includes a number of best practices and testimony from a CPA about what he had to do for his practice and for himself after a data breach occurred
Materials for presentation
Idaho State Tax Commission
Boise Police Department, Identity Theft: A Guide to Protecting Your Identity
Boise Police Department, Identity Theft Prevention video
Written Testimony of Commissioner Koskinen before the House Ways and Means Committee Subcommittee on Oversight on the 2016 Filing Season, Cybersecurity and Protecting Taxpayer Information
IRS Security Awareness For Taxpayers
IRS Publication 4557 - Safeguarding Taxpayer Data - A Guide for Your Business
IRS Identity Theft website
IRS YouTube Identity Theft Videos
Identity Theft and Online Fraud - Archived Webinar - No CPE but great information
IRS Identity Theft Affidavit, Form 14039
A Privacy Checklist for CPA Firms
- This checklist provides CPA firms with practical illustration of selected Generally
Accepted Privacy Principles (GAPP) in order to maintain privacy best practices within organizations.
Protecting Client Data: Is My Firm At Risk?
- A simple checklist intended to quickly assess whether your firm is at
risk of exposing your clients’ sensitive personal data.
Protecting Confidential Client Data (Powerpoint)
– A sample PowerPoint presentation that CPAs can use to
educate their clients, employees, and/or firm management regarding the proper handling of sensitive digital information,
and the effective use security technology to help reduce risk.
Identity Theft: What CPAs Need to Know - IRS Article
Idaho Coalition Against Identity Theft (ICAIT)
Identity Theft Assistance
Federal Trade Commission
- Identity Theft Interactive Forms from Idaho Legal Aid Services:
Creditor - Use this interactive interview for responding to someone collecting a bill that is in your name, but a bill you
did not authorize.
••Letter to Debt
Collector - Use this interactive interview for responding to a company or law firm that is aDebt Collector,or collecting a bill
that is in your name but you did not authorize.
••Letter to Credit
Bureau - Use this interactive interview to create a letter to a Credit Bureau,seeking investigation and removal from your credit
report of items that are the result of identity theft.
- Credit Reports
This central site allows you to request a free credit file disclosure, commonly called a credit report, once every 12 months from each of the
nationwide consumer credit reporting companies: Equifax, Experian and TransUnion.
•Online: - https://www.annualcreditreport.com - (copy and paste link)
•By phone: 877.322.8228
•By mail: Annual Credit Report Request Service, PO Box 105281, Atlanta, Ga., 30348-5281.
Cyber Security Resources:
The Need to Safeguard Taxpayer Data
National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
Today’s identity thieves are a formidable enemy. They are an adaptive adversary, constantly learning and changing their tactics to circumvent the safeguards and filters put in place to stop them from committing their crimes. Some of the individuals committing identity theft refund fraud are members of high-tech global rings engaged in full-scale organized criminal enterprises for stealing identities and profiting from that information. As the criminals' efforts increase in sophistication, so do the number and scope of data breaches, which serves to further expand the network and warehousing of stolen and compromised identity information, and in turn increases the potential for that stolen identity information to ultimately reverberate through the tax system.
ISCPA was invited to join the Idaho Coalition Against Identity Theft (ICAIT) to help keep our members informed of this growing problem - in 2010
there were 9.6 million new victims!
The Idaho Coalition Against Identity Theft (ICAIT) is a group of individuals,
businesses, nonprofits, and government agencies working together to address
issues related to identity theft in the State of Idaho. We collaborate to create solutions regarding consumer education, prevention,
services for victims, and helping victims achieve recovery.
Identity theft is a crime in which an impostor uses the name, social security number, and/or other identifying information of a victim to
open credit accounts, use existing credit accounts, provide the victim's name to police during an arrest, or gain other benefits such a medical
service, employment, or government benefits by using the victim's identity. Identity theft is the largest consumer complaint filed with the
Federal Trade Commission (FTC) annually.
ISCPA members interested in learning more may contact