IRS Publication 5387 – In an era where taxpayer data security is under constant scrutiny, the Internal Revenue Service (IRS) emphasizes strict compliance with privacy laws. IRS Publication 5387, titled “UNAX is Serious” (Revision Date: January 2020, Posted: February 6, 2020), serves as a powerful one-page awareness poster designed specifically for IRS employees and contractors.
This official IRS document highlights the severe consequences of UNAX—Unauthorized Access, Attempted Access, or Inspection of Taxpayer Records—and reinforces the agency’s zero-tolerance policy. Whether you’re an IRS employee, contractor, tax professional, or concerned taxpayer, understanding Publication 5387 is essential for maintaining trust in the U.S. tax system.
Download the official PDF here: IRS Publication 5387 PDF
What Is IRS Publication 5387?
Publication 5387 is a concise, high-impact awareness tool (Catalog Number 73719A) produced by the Department of the Treasury, Internal Revenue Service. Unlike lengthy manuals, this one-page poster delivers a direct, urgent message:
- Prominent headline: “UNAX IS SERIOUS”
- Key warning: “IRS employees have resigned or have been… You will get caught!”
- Consequences listed: Terminated | Suspended | Fined | Prosecuted
- Action slogans: “Don’t click it! Don’t access it! Don’t commit UNAX!”
The poster’s bold, straightforward design drives home that even a single unauthorized click can end a career. It remains the current edition as of 2026, with no newer revision listed on IRS.gov.
What Does UNAX Mean? Official IRS Definition
UNAX stands for Unauthorized Access, Attempted Access, or Inspection of Taxpayer Records. According to the IRS Internal Revenue Manual (IRM 10.5.5), it is defined as:
“The willful unauthorized access, attempted access or inspection of taxpayer returns or return information.”
This applies to both electronic systems (IDRS, etc.) and paper records. Employees may only access data through official channels (assigned cases, taxpayer-initiated contacts, or management-directed work) and only when there is a legitimate business need. Accessing your own return, a family member’s, a celebrity’s, or a neighbor’s account without authorization = UNAX.
The rule stems from the Taxpayer Browsing Protection Act of 1997 (Public Law 105-35), which made willful UNAX a federal crime under IRC §7213A.
Key Messages from Publication 5387
The poster boils complex rules into unforgettable warnings:
- You WILL get caught — IRS systems automatically log every access and use advanced analytics to detect anomalies.
- Real-world outcomes — Employees have faced resignation, termination, suspension, fines, and prosecution.
- Simple prevention — “Don’t click it! Don’t access it! Don’t commit UNAX!”
These messages align with broader IRS training materials, including the annual UNAX Awareness Briefing that every employee and contractor with staff-like access must complete.
UNAX Penalties: Criminal, Civil, and Administrative
Violating UNAX carries life-altering consequences. Here’s the breakdown from official IRS sources:
Criminal Penalties (IRC §7213A – Misdemeanor):
- Fine up to $1,000
- Imprisonment up to 1 year
- Costs of prosecution
- Automatic termination upon conviction
Civil Penalties (IRC §7431):
- Taxpayers can sue for $1,000 per unauthorized access or actual damages (whichever is greater)
- Punitive damages for willful or grossly negligent violations
- Attorney fees and court costs
Administrative/Employment Penalties:
- Proposed removal (termination) for all substantiated UNAX violations
- Suspension, reprimand, or other discipline
- Contractors face contract termination and debarment
Related disclosure violations (IRC §7213) are felonies: up to $5,000 fine and/or 5 years in prison.
Real Statistics: How Common Is UNAX?
A 2022 GAO report revealed that between FY 2012 and FY 2021, the IRS completed 1,694 investigations into willful UNAX by employees. 27% (approximately 457 cases) were substantiated as violations, resulting in disciplinary action, including hundreds of terminations.
The IRS’s UNAX Program—managed by the Privacy, Governmental Liaison and Disclosure (PGLD) office—uses system audits, TIGTA investigations, and data analytics to catch violations quickly. Managers must review security reports and remove suspected employees from systems immediately.
Who Must Comply? Employees, Contractors, and Managers?
- All IRS employees (including seasonal and temporary staff)
- Contractors with “staff-like” access to taxpayer systems
- Managers who fail to supervise or report violations face their own penalties
Annual certification via Form 11370 (or online briefing) is mandatory. Contractors must complete briefing within 5 business days of gaining access and annually thereafter.
Why UNAX Protection Matters for Every Taxpayer?
Public confidence in the IRS depends on ironclad privacy protections. Unauthorized browsing erodes trust and can lead to identity theft, blackmail, or other harms. The IRS notifies affected taxpayers when intentional UNAX results in proposed discipline and supports civil lawsuits.
By publishing “UNAX is Serious,” the IRS reinforces its commitment to Policy Statement 1-1: taxpayers have the right to expect their information is used only as authorized by law.
How to Stay Compliant and Avoid UNAX Violations?
- Access data only for your assigned official duties.
- Never browse your own, family, friends, celebrities, or politicians’ accounts.
- Document any inadvertent access on Form 11377 and report to your manager.
- Complete the annual UNAX Awareness Briefing.
- Report suspicions immediately to TIGTA (Treasury Inspector General for Tax Administration).
- Refer “covered relationship” cases via Form 4442.
Download IRS Publication 5387 and Related Resources
- Direct PDF: Publication 5387 – UNAX is Serious
- Supporting materials: IRS Publication 1075 (Tax Information Security Guidelines), Publication 4761 (Protecting Federal Tax Information for Contractors), and the internal UNAX Knowledge Base.
Final Takeaway: UNAX Really Is Serious
IRS Publication 5387 delivers a clear, no-excuses message: one unauthorized click can destroy your career and expose you to criminal prosecution. The IRS’s robust detection systems ensure violations are almost always caught.
Whether you work for the IRS or simply want to understand how the agency safeguards your private tax data, download Publication 5387 today and share it with colleagues. Protecting taxpayer privacy isn’t optional—it’s the law, and the IRS enforces it rigorously.
Stay compliant. Protect privacy. Don’t commit UNAX.
Last updated reference: IRS.gov forms list and IRM 10.5.5 (effective March 8, 2023). Always verify the latest version directly on IRS.gov.