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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresA preparer discovers that client data was stolen from his office computers. Whom should he contact first at the IRS?
IRS guidance tells preparers who experience data theft or loss to contact their local IRS Stakeholder Liaison right away so the IRS can monitor clients' accounts, along with notifying law enforcement, states and clients as required. OPR handles practitioner conduct, not data breaches. Source: Pub. 4557, Reporting data theft; IRS Data Theft Information for Tax Professionals. Tax year: 2025 (law as of 31 Dec 2025).
Reporting a breach to OPR or TAS instead.
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