3.2.2 IRS - Awareness and Training


Chapter Federal Authority
Confidentiality and Safeguarding Information 26 U.S.C  § 6103  Confidentiality and disclosure of returns and return information
45 CFR 303.21 Safeguarding and disclosure of confidential information
Subject State Authority
IRS – Awareness and Training Wyoming Child Support Enforcement Rules
           Chapter 13 Safeguarding and Disclosure of Confidential Information
Policy Number Effective Date
3.2.2 July 1, 2014

Overview

As part of the Wyoming CSE Program’s overall Internal Revenue Service (IRS) safeguarding plan, the State CSE Office administers a disclosure awareness and training program.

Policy

The State CSE Office disclosure awareness program consists of a two level approach – annual notification and quarterly updates.

Annual Notification

The Internal Revenue Code (IRC) requires annual notification for all employees involved in the Wyoming CSE Program along with public and private partners with access to federal tax information (FTI).  As new employees are hired and at the beginning of each state fiscal year, all Wyoming child support professionals within the State CSE office, the State Disbursement Unit (SDU), the District CSE Offices, and Clerks of District Court as well as IT staff from Wyoming Enterprise Technology Services with access to POSSE data,  will do the following:

  • Watch the IRS video – Disclosure Awareness Training for State Child Support Agencies or IRS security training modules designated by the State CSE office.
  • During a staff meeting, discuss safeguarding requirements, unauthorized disclosure of FTI, criminal and civil penalties, and review all quarterly security messages as provided by the State CSE Office. 
  • Read, complete and notarize, when appropriate based on the document,  the following Wyoming CSE Program forms
1. Conflict of Interest Disclosure Form 
2. Electronic Transmission of FTI Policy Form 
3. IRC SEC – Non-Disclosure Oath and Certification of Need Form 
4. IRS Video – Statement of Completion Form 
5. Statement of Confidentiality Form 

Each District CSE Office Manager, Clerk of District Court, SDU Manager, State CSE Office Manager  and Wyoming Enterprise Technology Services IT Manager will provide copies of the completed forms to the State CSE Office 1) within one month of a new hire; and 2)at the beginning of the state fiscal year for all existing employees except those hired within 6 months prior to the beginning of the state fiscal year.  

Access to the Wyoming CSE program and data will not be granted until the signed documents are received at the State CSE Office and will be rescinded  if the documents are not received within 1 month of the beginning of the state fiscal year.  Access that has been rescinded will be granted once the appropriate documents have been receipted at the State CSE Office.

The State CSE Office will complete a Certification of Receipt of Awareness Training (Appendix 3.G) document for employee completing the required documentation and training.  The completed Certification of Receipt of Awareness Training (Appendix 3.G) documents will be e-mailed to the appropriate CSE Office Manager, Clerk of District Court, SDU Manager, State CSE Office Manager and Wyoming Enterprise Technology Services IT Manager within one month of receipt of the completed documents.

Quarterly Updates

In addition to the IRC required annual Disclosure Awareness Training, the State CSE Office also provides quarterly reminders via e-mail to all child support professionals with access to FTI.  These quarterly e-mails focus on data security issues ranging from privacy to password management.

Cross Reference

None

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