|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
|IRS Safeguarding Review||Wyoming Child Support Enforcement Rules
Chapter 13 Safeguarding Information
|Policy Number||Effective Date|
|17.4||July 1, 2014|
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.
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).
|Version Number||Last Revised Date|
|3||July 1, 2014|