What document contains more information about data breaches?

The document that contains more information about data breaches is indeed IRS 7216. This publication focuses specifically on the confidentiality and safeguarding of taxpayer information, which includes data breaches and how they should be handled. It provides guidelines for tax professionals regarding the protection of sensitive data, including procedures for mitigating risks related to unauthorized access or data compromises.

In contrast, the other publications address different aspects of tax preparation. For instance, Pub 4012 is a guide primarily for VITA/TCE volunteers that includes various tax topics and understanding tax laws. Pub 17 is the IRS's comprehensive individual income tax guide, which covers tax filing rules and regulations but does not focus specifically on data breaches. Lastly, while Pub 5455 provides information on ITINs and their applications, it does not pertain to data breaches either. Understanding the specific focus of each document helps clarify why IRS 7216 is the most relevant resource for information regarding data breaches in the context of taxpayer data security.