Deteriorated Fire Brick?

Opinions on the attached photos please. The fire brick/mortar on both sidewalls near the top and bottom of the damper were deteriorated and missing in places. Is this condition a legitimate fire hazard? How would you report it?

I stated as follows:
“Possible deterioration of interior fire brick was observed. Recommend
qualified chimney professional evaluate and repair as needed to prevent
sparks or flames from contact with combustible wall materials.”

If you see any flaws in my reporting on this condition please let me know! I’m here to learn.

I report any openings or cracks in fire brick , the concern with wood is the build up of creosote , gas would be escaping carbon monoxide . CYA always

The creosote build up at the throat is enough to recommend a further evaluation by a licensed chimney sweep.

Your photos are hard see, but The problem isn’t contact with with combustibles. The problem is the turbulence and residence time of smoke in the chamber when it’s corbelled or when there’s deterioration.

I would simply recommend a level 2 inspection by a qualified chimney sweep.