Guide for Mapping Types of Information and Information Systems to Security Categories, Volume 2: Appendices
Section 4.2.3 and 4.4.2. > C.2 Rationale and Factors for Services Delivery Support Information > C.2.8 General Government > C.2.8.6 Taxation Management Information Type

C.2.8.6 Taxation Management Information Type

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), (integrity, Low), (availability, Low)}
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
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.
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.
17 Such information would have a high confidentiality default confidentiality impact rating.
Recommended Integrity Impact Level: The provisional integrity impact level recommended for
taxation management information is low.
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.