IRM Interim Guidance: Vaccination Status Counts as Exigent Circumstances When Communicating Via Email

Oct. 25, 2021, 5:00 AM UTC

Revision to Internal Revenue Manual 10.5.1; 1.10.3; 10.8.1; 10.8.27; 11.3.1 that would provide emergency guidance on emails with personal accounts in exigent circumstances to those IRS employees responsible for protecting sensitive but unclassified (SBU) data, including tax information and personally identifiable information (PII), released October 25. Changes to the impacted IRM include: (1) clarifying policy on emails with personal accounts in exigent circumstances; (2) adding vaccination or related documentation to the examples of emails with personal accounts in exigent circumstances; and (3) moving an existing note and references for clarity. Effective October 19, 2021. [PGLD-10-1021-0006 (Oct. 19, 2021)]

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