What constitutes a data breach in the context of VITA/TCE?

In the context of VITA/TCE, a data breach is defined primarily as any unauthorized disclosure of taxpayer personally identifiable information (PII). This is due to the sensitive nature of the information that VITA/TCE programs handle, which includes Social Security numbers, income details, and other personal data. When this information is disclosed without authorization, it poses a significant risk to taxpayers, potentially leading to identity theft and other forms of fraud.

The protection of taxpayer PII is fundamental to the integrity of VITA/TCE services, and organizations must ensure stringent measures are in place to prevent such breaches from occurring. This includes adherence to guidelines for storing, handling, and transmitting taxpayer information securely.

The other options touch on issues related to data management and security, such as accidental loss or physical document misplacement, but they do not represent breaches of data in the same way that unauthorized disclosure does. Unauthorized disclosure specifically involves a lack of proper access controls or breaches in protocol that allow unauthorized individuals to access sensitive information, which is the hallmark of a data breach.