3.2 IRS - Safeguarding and Security


Chapter Federal Authority
Confidentiality and Safeguarding Information 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 and Security Wyoming Child Support Enforcement Rules
            Chapter 13 Safeguarding and Disclosure of Confidential Information
Policy Number Effective Date
3.2 July 1, 2014

Section

This section contains the following sub-sections:
  • Safeguarding Requirements
  • Awareness and Training
  • Screen Prints
  • Subcontractors
  • Shred
  • Electronic and Non-Electronic Transmission of FTI
  • Unauthorized Disclosure of Information
  • Alternate Worksite
  • Protection During Transport 

Overview

The Internal Revenue Service (IRS) discloses federal tax return information to Federal, State, and local Child Support Enforcement Agencies only for the purposes of establishing and collecting child support obligations and locating alleged fathers and non-custodial parents.  The information generally consists of the taxpayer’s name, social security number, address, and the amount of the federal tax refund.  In order to receive this information, the Wyoming CSE Program shall adhere to strict safeguarding and confidentiality rules provided by the IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies.  

Cross Reference

Version Number Last Revised Date
4 July 1, 2014