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 Review | Wyoming Child Support Enforcement RulesChapter 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 CSP Office will:
- Randomly conduct an IRS safeguarding review by State CSP Office staff , and
- Require the completion of an IRS Internal Inspection – CSP Office Report by every District CSP 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 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 | Last Revised Date |
3 | July 1, 2014 |