17.4 IRS Safeguarding Review

Overview

In order to receive federal tax information (FTI) as defined in 3.2.1 Confidentiality and Safeguarding Information – IRS Safeguarding Requirements, the Wyoming CSE Program will comply with certain Internal Revenue Service (IRS) requirements. One such requirement is to administer a disclosure awareness and training program as described in 3.2.2 Confidentiality and Safeguarding Information – IRS Awareness and Training.

Policy

In order to assess the disclosure awareness and training program, the State CSP Office will:

During the IRS safeguarding review, State CSP Office staff will:

  • Evaluate the use of the FTI;

  • Evaluate office security measures;

  • Determine the adequacy of access to FTI (e.g. restricted access to storage); and

  • Interview the District CSP Office, Clerk of District Court, State Disbursement Unit, State CSP, and the appropriate Department of Enterprise Technology Services employees.

  • Once the IRS safeguarding review is completed, the State CSP Office staff will:

  • Provide a preliminary report to the District CSP Office Manager, Clerk of District Court, State Disbursement Unit Manager, State CSP Manager and the appropriate Department of Enterprise Technology Services Managers;

  • Request a response to the preliminary report within 30 days; and

  • Submit a Safeguard Security Report to the IRS (See Appendix 17.E – Safeguard Security Report (SSR) for an example).

Cross Reference

Internalt Inspection – CSE Office Report

IRS Internal Inspection – CDC Office Report

IRS Internal Inspection – State of Wyoming Enterprise Technology Services IT Operation Report

IRS Internal Inspection – User Questionnaire

Appendix 17.E – Safeguard Security Report (SSR)

Appendix 17.X – Internal Inspections Implementation Report

Version Number

3

Last Revised Date

July 1, 2014