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17.4 IRS Safeguarding Review


Chapter Federal Authority
Audits 26 U.S.C  § 6103  Confidentiality and disclosure of returns and return information
26 U.S.C. § 7213 Unauthorized disclosure of information
45 CFR 303.21 Safeguarding and disclosure of confidential information

Subject State Authority
IRS Safeguarding ReviewWyoming Child Support Enforcement Rules
Chapter 13 Safeguarding Information
Policy Number Effective Date
17.4 July 1, 2014

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: 

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).
Cross Reference

Version Number Last Revised Date
3 July 1, 2014