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 CSE Office will: 

• Randomly conduct an IRS safeguarding review by State CSE Office staff , and 
• Require the completion of an IRS Internal Inspection – CSE Office Report by every District CSE Manager, IRS Internal Inspection – CDC Office Report by every Clerk of District Court, the State Disbursement Unit (SDU) Manager, IRS Internal Inspection – State of Wyoming Enterprise Technology Services IT Operation Report by the appropriate Department of Enterprise Technology Services Managers on an annual basis and IRS Internal Inspection – User Questionnaire by all users with access to POSSE data. IRS Safeguarding Review

During the IRS safeguarding review, State CSE 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 CSE Office, Clerk of District Court, State Disbursement Unit, State CSE, and the appropriate Department of Enterprise Technology Services employees.
• Once the IRS safeguarding review is completed, the State CSE Office staff will:
• Provide a preliminary report to the District CSE Office Manager, Clerk of District Court, State Disbursement Unit Manager, State CSE 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).