C.2.8.6 - Taxation management
Taxation Management includes activities associated with the implementation of the Internal Revenue Code and the collection of taxes in the United States and abroad.
The recommended security categorization for the taxation management information type is as follows:
Security category
Confidentiality Moderate
The confidentiality impact level is the effect of unauthorized disclosure of taxation management information on the ability of the Internal Revenue Service (IRS) to enforce the Internal Revenue 48 Code and to collect taxes in the United States and abroad. The IRS Guidebook for Information Sensitivity Analysis provides guidelines for identifying IRS Official Use Only (OUO) Information. Sensitive information is identified in the IRM as any information which if lost, stolen, (accessed), or altered without proper authorization may adversely affect Service operations. The IRM states that unauthorized disclosure of sensitive information may cause lawsuits against Service officials as well as the Service, unwanted notoriety for the Service, and public distrust of the Service's ability to protect such information ' all of which may result in an increase in noncompliance with tax laws. It notes that unauthorized release of information such as the name and address of an informant (in cases of tax evasion or fraud) may threaten a person's life.17 Additionally, sensitive information is defined in Section 25.10 of the IRM as information that requires protection due to the risk or magnitude of loss that could result from inadvertent or deliberate disclosure of the information. Sensitive information includes information whose improper use could adversely affect the ability of the agency to accomplish its mission, proprietary information, records about individuals that require protection under the Privacy Act, and information not releasable under the Freedom of Information Act. The IRS OUO guideline notes that prevention of unauthorized disclosure of information revealing internal matters, the disclosure of which would risk circumvention of a legal requirement or agency rules and regulations has assumed an increasingly important role in homeland security. Unauthorized disclosure of sensitive or private IRS information can be expected to have a serious effect on both the welfare of individuals and public confidence in the government. Special Factors Affecting Confidentiality Impact Determination: In cases where unauthorized disclosure of taxation information can impede anti-terrorism or other homeland security activities or endanger the lives of agents or informants, the confidentiality impact level is high. Recommended Confidentiality Impact Level: The provisional confidentiality impact level recommended for taxation management information is moderate.
Integrity Moderate
The integrity impact level is based on the specific mission and the data supporting that mission, not on the time required to detect the modification or destruction of information. In addition, the consequences of unauthorized modification or destruction of taxation management information may depend on the urgency with which the information is needed or the immediacy with which the information is used. In most cases, it is unlikely that the information will be needed urgently or acted upon immediately. Also, the adverse effects of unauthorized modification or destruction of taxation management information on overall agency mission functions is expected to be limited. Special Factors Affecting Integrity Impact Determination: There is a potential for tax code enforcement, other law enforcement, or anti-terrorism actions being taken based on modified or incomplete information. Also, unauthorized modification or destruction of taxation management information may result in distribution of false and misleading information. Such events can be expected to adversely affect individuals, operations, and/or public confidence in the agency. This can significantly degrade the taxation management mission capability. In extreme cases (e.g., misidentification of an informant), the consequences can be life threatening. In such cases, a high integrity impact may exist.
Availability Moderate
The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to re-establish access to the taxation management information. Taxation management processes are generally tolerant of limited delays. In most cases, disruption of access to taxation management information can be expected to have only a limited adverse effect on overall agency operations, agency assets, or individuals. However, even temporary loss of availability of taxation management information is likely to have an adverse effect on public confidence in the agency and on Federal government cash flow. Special Factors Affecting Availability Impact Determination: While most cases will result in only limited consequences, repeated disruptions can have a serious adverse effect on public confidence in the agency. This can significantly degrade the taxation management mission capability. In such cases, the availability impact might be moderate. Loss of availability of significant amounts of taxation management information over long periods of time can do serious harm to Federal government operations. The economic ramifications would potentially be severe. Recommended Availability Impact Level: The provisional availability impact level recommended for taxation management information is low