If partner owned computers or IRS loaned computers or printers are lost or stolen, the partner is required to notify the IRS . Partners should provide all information that is readily available to the local SPEC Territory Office.

If partner owned computers or IRS loaned computers or printers are lost or stolen, the partner is required to notify the IRS _immediately. Partners should provide all information that is readily available to the local SPEC Territory Office.

Explanation:

All incidents of stolen and lost equipment must be reported to the IRS immediately, at least a day after the incident is reported.  As part of the condition for the IRS-loaned equipment, partners are expected to report incidents of stolen and lost equipment not later than the next business day after the confirmation of the incident. If the lost or stolen equipment contained taxpayer PII data, the partner must report the loss of PII data based on the data breach guidance. This is why it is necessary to safely keep some information pertaining to the equipment, including the serial number, make, barcode, etc.

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