IRS Security of Taxpayer Information: Characteristics of Employee Unauthorized Access and Disclosure Cases [open pdf - 3MB]
From the Document: "This report describes IRS's [Internal Revenue Service's] processes for safeguarding federal tax information as well as what is known about cases of willful unauthorized access, attempted access, or inspection of federal tax information (UNAX) and unauthorized disclosure of federal tax information by IRS employees, with the exception of IRS Chief Counsel employees. Our report is presented in a question-and-answer format. The first half of the questions describe IRS's processes for safeguarding federal tax information. Our analysis of what is known about cases of UNAX and unauthorized disclosure by IRS employees follows that part. To describe IRS's processes for safeguarding federal tax information, we reviewed relevant statutes and IRS documentation to understand IRS's protections of federal tax information, who is allowed to access and disclose federal tax information, the circumstances under which access and disclosure is allowed, and the potential penalties for accessing and disclosing this information inappropriately."
Government Accountability Office: http://www.gao.gov/