Security breaches occur with regularity in today’s world, and the IRS offers tips with which a tax professional can safeguard a client’s data. Find the documents 

(a) IRS Data Security Resource Guide for Tax Professionals 

(b) Safeguarding Taxpayer Data. In a two-page memo, highlight the IRS’s suggestions to better secure the data that a tax firm deals with. Identify some of the indicators that tax data may have been breached, including signs of phishing activity that may have occurred. List five specific internal controls that a tax firm can adopt to strengthen its data security. Submit your memo to your instructor.