# BeaverCheck Audit Report — https://www.irs.gov **Date:** April 7, 2026 **URL:** https://www.irs.gov **Overall Grade:** C (76/100) **Report:** https://beavercheck.com/results/86530ac1-28e6-315d-87bc-7feb53062d28 ## Top Findings 1. **[CRITICAL]** Content-Security-Policy header is missing — Security > Security Headers 2. **[CRITICAL]** Cookie 'bm_sz' is missing the Secure flag — Security > Cookie Security 3. **[CRITICAL]** No Content-Security-Policy header found — Security > Content Security Policy 4. **[CRITICAL]** 6 image-only link(s) without alt text — Accessibility > Link & Button Quality 5. **[WARNING]** Cookie '_abck' has no SameSite attribute — Security > Cookie Security --- ## Lighthouse Scores | Category | Score | |----------|-------| | Performance | 26 | | Accessibility | 100 | | Best Practices | 100 | | SEO | 100 | --- ## Security ### Security Headers (D — 45/100) *4 of 10 headers properly configured* - **[WARNING]** HSTS is missing includeSubDomains — Without includeSubDomains, subdomains can still be accessed over HTTP. - **[PASS]** X-Content-Type-Options is properly configured - **[PASS]** X-Frame-Options is properly configured - **[WARNING]** Referrer-Policy header is missing — Controls how much referrer information is sent with requests. Set to 'strict-origin-when-cross-origin' or stricter. - **[WARNING]** Permissions-Policy header is missing — Controls which browser features (camera, microphone, geolocation) are allowed. Set it to restrict unused features. - **[CRITICAL]** Content-Security-Policy header is missing — CSP is the most important header for preventing XSS attacks. See the CSP section for detailed analysis. - **[WARNING]** Cross-Origin-Opener-Policy header is missing — COOP isolates your browsing context, preventing cross-origin side-channel attacks. Set to 'same-origin'. - **[WARNING]** Cross-Origin-Embedder-Policy header is missing — COEP prevents loading cross-origin resources without explicit permission. Required for SharedArrayBuffer and high-resolution timers. - **[PASS]** X-Powered-By header is not present - **[PASS]** Server header is not present ### Content Security Policy (F — 0/100) *No enforcing CSP policy found* - **[CRITICAL]** No Content-Security-Policy header found — CSP is the most effective defense against XSS attacks. Add a Content-Security-Policy header to restrict resource loading. ### TLS & Certificates (A+ — 100/100) *TLS 1.3, 7 checks passed* - **[PASS]** TLS 1.3 is used - **[PASS]** Strong cipher suite is used - **[INFO]** HTTP/2 is not negotiated — HTTP/2 provides multiplexing and header compression for better performance. - **[PASS]** Certificate is valid (expires in 68 days) - **[PASS]** Certificate chain has 2 certificates - **[PASS]** Certificate uses modern signature algorithm - **[PASS]** Certificate covers 13 domain(s) - **[PASS]** Certificate is issued by a trusted CA ### Cookie Security (C — 65/100) *3 cookies analyzed, 4 checks passed* - **[PASS]** Cookie 'akaalb_DMAF_ALB_PROD' has the Secure flag - **[PASS]** Cookie 'akaalb_DMAF_ALB_PROD' has the HttpOnly flag - **[PASS]** Cookie 'akaalb_DMAF_ALB_PROD' has SameSite=None - **[PASS]** Cookie '_abck' has the Secure flag - **[WARNING]** Cookie '_abck' is missing the HttpOnly flag — Without HttpOnly, this cookie can be accessed by JavaScript, making it vulnerable to XSS-based theft. - **[WARNING]** Cookie '_abck' has no SameSite attribute — Without an explicit SameSite attribute, browser default behavior varies. Set SameSite=Lax or Strict. - **[CRITICAL]** Cookie 'bm_sz' is missing the Secure flag — Without the Secure flag, this cookie can be sent over unencrypted HTTP, exposing it to interception. - **[WARNING]** Cookie 'bm_sz' is missing the HttpOnly flag — Without HttpOnly, this cookie can be accessed by JavaScript, making it vulnerable to XSS-based theft. - **[WARNING]** Cookie 'bm_sz' has no SameSite attribute — Without an explicit SameSite attribute, browser default behavior varies. Set SameSite=Lax or Strict. --- ## Advanced Security ### Subresource Integrity (F — 20/100) *0 of 10 external resources have SRI* - **[WARNING]** External script from www.googletagmanager.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from www.googletagmanager.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from www.googletagmanager.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from dap.digitalgov.gov lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from www.googletagmanager.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from static.addtoany.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from dap.digitalgov.gov lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from static.addtoany.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from resources.digital-cloud-gov.medallia.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. - **[WARNING]** External script from resources.digital-cloud-gov.medallia.com lacks integrity attribute — Without SRI, if this CDN is compromised, attackers could inject malicious code. ### JS Library Vulnerabilities (A+ — 100/100) *No known vulnerabilities* - **[PASS]** No known JavaScript library vulnerabilities detected ### Information Leakage (A+ — 100/100) *No exposures* - **[INFO]** No security.txt found — Consider adding a security.txt at /.well-known/security.txt. - **[PASS]** No sensitive files exposed ### Email Security (F — 30/100) *No DMARC* - **[WARNING]** No DMARC record found — Without DMARC, email receivers have no policy for handling authentication failures. ### Permissions-Policy (D — 40/100) *No header set* - **[WARNING]** No Permissions-Policy header — Consider adding a Permissions-Policy header to restrict browser feature access from embedded content. ### CORS Configuration (B — 80/100) *No CORS headers* - **[PASS]** No CORS headers present — secure default --- ## Performance ### Page Weight Budget (B — 71/100) *1.5 MB transferred, 48 requests* - **[INFO]** Page weighs 4.1 MB (1.5 MB transferred) - **[WARNING]** JavaScript is 851 KB — consider code splitting or lazy loading — Large JavaScript bundles delay interactivity. Split code by route or defer non-critical scripts. - **[INFO]** Fonts are 289 KB — consider subsetting or using system fonts — Subset fonts to include only used characters, or switch to system font stacks. - **[PASS]** 48 HTTP requests - **[INFO]** Estimated 0.32 g CO2 per page load ### Third-Party Impact (B — 70/100) *45% third-party, 0 ms blocking* - **[INFO]** Third-party code accounts for 45% of page weight (700.9 KiB of 1.5 MiB) - **[PASS]** Third-party blocking time is low (0 ms) ### Text Compression (A+ — 100/100) *All text resources are compressed* - **[PASS]** All text resources are compressed ### Image Optimization (C — 60/100) *20 images, 0 KB saveable* - **[WARNING]** https://www.irs.gov/pub/Mother-father-daughter-usi... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/pub/image/obba-7.jpg is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/pub/image/vita-recruit-hpsize.... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/pub/image/get-a-jump-on-your-t... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/pub/image/scamhomepage.jpg is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/themes/custom/pup_base/IRS-Log... is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. - **[WARNING]** https://www.irs.gov/pub/image/hp-parents-baby.jpg is missing width/height — may cause layout shift — Set explicit width and height to prevent CLS. ### JS Execution Cost (D — 40/100) *3388ms total JS execution* - **[WARNING]** https://www.irs.gov/pub/js/js_w8fM3HiCn-P-n7TMi9se...: 943ms CPU time - **[WARNING]** https://www.irs.gov/: 464ms CPU time - **[WARNING]** https://www.googletagmanager.com/gtm.js?id=GTM-KV9...: 440ms CPU time - **[WARNING]** Unattributable: 400ms CPU time - **[WARNING]** https://www.googletagmanager.com/gtag/js?id=G-CSLL...: 333ms CPU time - **[WARNING]** Third-party scripts: 1758ms (52% of total) ### Font Loading (A+ — 100/100) *3 fonts (289 KB)* - **[INFO]** 3 font(s) use font-display: swap (FOUT risk but functional) ### JS Bundles (D — 40/100) *16 scripts, 441 KB unused* - **[WARNING]** https://www.googletagmanager.com/gtag/js?id=G-CSLL...: 105 KB unused (72%) — Consider code splitting or tree shaking to reduce unused code. - **[WARNING]** https://www.googletagmanager.com/gtag/js?id=G-ZY6F...: 62 KB unused (41%) — Consider code splitting or tree shaking to reduce unused code. - **[WARNING]** https://www.googletagmanager.com/gtag/js?id=G-CSLL...: 62 KB unused (42%) — Consider code splitting or tree shaking to reduce unused code. - **[WARNING]** https://www.googletagmanager.com/gtm.js?id=GTM-KV9...: 58 KB unused (42%) — Consider code splitting or tree shaking to reduce unused code. - **[WARNING]** https://www.irs.gov/pub/js/js_uQ3AXRedwNs815Y7AO31...: 48 KB unused (71%) — Consider code splitting or tree shaking to reduce unused code. - **[INFO]** Total unused JavaScript: 441 KB ### Resource Caching (A+ — 100/100) *All resources properly cached* - **[PASS]** No caching issues found ### Critical Rendering Path (A+ — 100/100) *No render-blocking resources* - **[PASS]** No render-blocking resources detected ### Resource Hints (A+ — 100/100) *No optimization needed* - **[PASS]** No resource hint issues ### Render-Blocking Resources (A+ — 100/100) *No render-blocking resources detected* - **[PASS]** No render-blocking resources detected in ### Third-Party Resources (A+ — 100/100) *No third-party resources detected* --- ## Content Quality ### Links (B — 80/100) *149 links checked, 145 healthy, 4 broken* - **[CRITICAL]** 145 of 149 links are healthy - **[CRITICAL]** Broken link: https://sa.www4.irs.gov/bola — Found in . Returns HTTP 401. - **[CRITICAL]** Broken link: https://home.treasury.gov/footer/no-fear-act — Found in . Get "https://home.treasury.gov/footer/no-fear-act": context deadline exceeded - **[CRITICAL]** Broken link: https://www.treasury.gov/ — Found in . Get "https://www.treasury.gov/": context deadline exceeded - **[CRITICAL]** Broken link: https://www.treasury.gov/tigta/ — Found in . Get "https://www.treasury.gov/tigta/": context deadline exceeded ### Mixed Content (A+ — 100/100) *No mixed content detected — all resources use HTTPS.* - **[PASS]** No mixed content detected — all resources use HTTPS ### Open Graph (F — 0/100) *No Open Graph tags found — social sharing previews will be generic.* - **[WARNING]** No Open Graph meta tags found — Without og:title, og:description, and og:image, social media platforms will generate a generic preview when your page is shared. ### Structured Data (C — 40/100) *No structured data (JSON-LD) found.* - **[INFO]** No structured data (JSON-LD) found — Adding structured data helps search engines understand your content and can enable rich results. --- ## Infrastructure ### DNS Records (B — 80/100) *2 A records, 12 ms lookup* - **[PASS]** Resolves to 2 IPv4 address(es) - **[PASS]** Has 2 IPv6 (AAAA) record(s) - **[WARNING]** CNAME record at zone apex — A CNAME at the zone apex can break MX and NS records. Use ALIAS/ANAME or A records instead. - **[INFO]** No NS records found - **[INFO]** No MX records — email not configured via DNS - **[INFO]** CAA records not checked — CAA record lookup requires a specialized DNS resolver. This check will be available in a future update. - **[INFO]** No SPF record found in TXT records — SPF helps prevent email spoofing. Add a TXT record starting with 'v=spf1'. - **[PASS]** DNS resolution time: 12 ms ### Redirect Chain (A+ — 100/100) *No redirects — direct access* - **[PASS]** No redirects — direct access ### IPv6 Readiness (A+ — 100/100) *IPv6 reachable (220 ms)* - **[PASS]** IPv6 is configured and reachable at 2600:141a:8000::1748:58e0, 2600:141a:8000::1748:58d1 ### Crawlability (A+ — 100/100) *robots.txt present, sitemap with 12 URLs* - **[PASS]** robots.txt is present - **[PASS]** sitemap.xml is present - **[PASS]** sitemap.xml is valid XML - **[PASS]** sitemap.xml contains 12 entries - **[PASS]** Sitemap index with 12 child sitemaps - **[PASS]** robots.txt references sitemap ### URL Variants (A+ — 100/100) *www/non-www, trailing slash, HTTP→HTTPS* - **[PASS]** www/non-www redirect configured correctly (preferred: www) - **[PASS]** HTTP correctly 301-redirects to HTTPS ### Domain Intelligence (A+ — 100/100) *irs.gov — via get.gov, 28 years, 11 months old* - **[PASS]** Domain registered until Aug 4, 2026 (3 months remaining) - **[PASS]** DNSSEC is enabled - **[PASS]** Registrar: get.gov --- ## Compliance ### WCAG Compliance (A+ — 100/100) *No testable criteria* ### Cookie Consent & Privacy (B — 80/100) *No consent signals detected* - **[WARNING]** No privacy policy link detected — A privacy policy page is recommended for transparency and may be legally required. - **[INFO]** No terms of service link detected - **[INFO]** No cookie consent banner detected - **[PASS]** 3 cookie(s) set on initial load (functional) - **[INFO]** This is an automated check, not legal advice — BeaverCheck detects technical indicators of consent management. This does not constitute a legal compliance assessment. Consult a privacy professional for GDPR/CCPA compliance. ### Language & i18n (A+ — 100/100) *Lang attribute + Content-Language header* - **[PASS]** attribute is present - **[PASS]** value is valid - **[PASS]** Content-Language header is set - **[PASS]** Language signals are consistent ### Readability & Typography (A+ — 100/100) *Font sizes and tap targets checked* ### Viewport Configuration (A+ — 100/100) *Viewport properly configured* - **[PASS]** Viewport meta tag is present - **[PASS]** width=device-width is set - **[PASS]** User zooming is allowed ### Third-Party Trackers (C — 55/100) *3 trackers detected* - **[INFO]** 3 third-party trackers detected — Found 2 analytics, 0 advertising, 0 marketing, 1 tag manager trackers. - **[WARNING]** Trackers detected but no cookie policy found — This page loads 3 trackers but no cookie policy was detected. GDPR requires disclosure when using tracking cookies. - **[WARNING]** Trackers detected but no privacy policy found — Most data protection regulations require a privacy policy when collecting user data via trackers. --- ## Legal ### Legal Page Ecosystem (D — 50/100) *3 of 7 expected legal pages detected* - **[PASS]** Privacy Policy detected — Found at /privacy-disclosure/irs-freedom-of-information. - **[WARNING]** Terms of Service not detected — No link matching common Terms of Service URL patterns or link text was found. Most websites are expected to have a Terms of Service, especially those collecting user data. - **[INFO]** Cookie Policy not detected — No link matching common Cookie Policy URL patterns or link text was found. Most websites are expected to have a Cookie Policy, especially those collecting user data. - **[PASS]** Accessibility Statement detected — Found at /accessibility, linked from footer. - **[INFO]** DMCA / Copyright Notice not detected — No link matching common DMCA / Copyright Notice URL patterns or link text was found. Most websites are expected to have a DMCA / Copyright Notice, especially those collecting user data. - **[PASS]** Refund / Returns Policy detected — Found at /refunds. - **[INFO]** Acceptable Use Policy not detected — No link matching common Acceptable Use Policy URL patterns or link text was found. Most websites are expected to have a Acceptable Use Policy, especially those collecting user data. ### Copyright Notice (C — 55/100) *No copyright notice detected* - **[INFO]** No copyright notice detected — No copyright notice detected in the page content. While not legally required in most jurisdictions (copyright exists automatically), a notice is standard practice and signals site ownership. ### Regulatory Indicators *2 regulatory indicator(s) detected* - **[INFO]** This is a technical scan, not a legal assessment — BeaverCheck detects technical indicators that may suggest regulatory relevance. This is not a compliance audit and should not be relied upon for legal decisions. Consult qualified legal counsel for compliance assessments. - **[INFO]** GDPR indicators detected (moderate confidence) — Indicators suggesting GDPR may be relevant: Privacy policy page found. EU General Data Protection Regulation — governs collection and processing of personal data of EU residents. - **[INFO]** ADA indicators detected (moderate confidence) — Indicators suggesting ADA may be relevant: Accessibility statement page found. Americans with Disabilities Act / Section 508 — requires digital accessibility for people with disabilities. ### Third-Party Data Sharing *2 third-party service(s) detected* - **[INFO]** Data inventory for transparency purposes — This inventory identifies third-party services that receive data from your site visitors. Under regulations like GDPR (Article 30), maintaining records of data processing activities is commonly considered a best practice. This automated scan provides a starting point — it may not capture all data flows. - **[INFO]** 2 third-party services across 2 categories — 2 third-party services detected across 2 categories: Analytics (1), Tag Management (1). Each of these services receives some user data from your site visitors. - **[INFO]** Google Analytics (Analytics) — Detected via script URL. Typically collects: Page views, User behavior, Demographics, Device info, IP address. Privacy policy: https://policies.google.com/privacy. Data Processing Agreement available. - **[INFO]** Google Tag Manager (Tag Management) — Detected via script URL. Typically collects: Orchestrates other tracking scripts, Page views. Privacy policy: https://policies.google.com/privacy. Data Processing Agreement available. ### Compliance Badges (C — 55/100) *0 compliance badge(s) detected* - **[INFO]** No compliance badges detected — No recognized compliance certification badges or seals were found. This is common — many sites do not display compliance badges. --- ## Availability ### CDN & Delivery (D — 50/100) *No CDN detected* - **[WARNING]** No CDN detected — A CDN can significantly improve load times for users around the world by caching content at edge nodes closer to them. ### HTTP Caching (A+ — 100/100) *max-age=86400 (1 day)* - **[PASS]** Cache-Control header is set - **[PASS]** Effective TTL: 1 day (max-age=86400) - **[PASS]** ETag present — enables conditional (304) responses - **[PASS]** Last-Modified header present ### Transport Security (A — 90/100) *HTTP/3, HSTS, and TLS version analysis* - **[INFO]** HTTP/3 (QUIC) not advertised — HTTP/3 eliminates head-of-line blocking. If your CDN supports it, consider enabling it. - **[PASS]** HSTS enabled (base policy) - **[INFO]** HSTS missing includeSubDomains — Without includeSubDomains, HSTS only protects the exact domain. - **[PASS]** TLS 1.3 in use (fastest handshake, 1-RTT) --- ## Accessibility ### Landmark Structure (A+ — 100/100) *21 landmarks* - **[PASS]**
landmark present - **[PASS]** 7