The Deputy Commissioners for Operations Support and Services and Enforcement should provide additional training and issue a memorandum to remind employees that all internal and external e-mail with taxpayer PII/tax return information must be encrypted and include that:. External e-mail with taxpayers' PII/tax return information requires written approval from the IT function Office of Cybersecurity.. Employees sending their own PII, which is not related to their official duties, must encrypt the document containing the PII.