3.2.5 IRS - Shred


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
SIRS – Shred Wyoming Child Support Enforcement Rules
          Chapter 13 Safeguarding and Disclosure of Confidential Information
Policy Number Effective Date
3.2.5 October 1, 2010

Overview

The Wyoming CSE Program receives federal tax information (FTI) from the Internal Revenue Service (IRS).  All FTI will be safeguarded while in use and properly destroyed in a manner that would prevent unauthorized disclosure of FTI.  For the penalties associated with the unauthorized disclosure or release of FTI, see 3.2.7 IRS – Unauthorized Disclosure and IRC-SEC Non-Disclosure Oath and Certification of Need to Know Form.

Policy

District CSE Offices, Clerks of District Court, and the State Disbursement Unit (SDU) will destroy FTI in one of two ways.

  1. The staff of the District CSE Office or Clerk of District Court’s Office may shred FTI using its own cross shredder where the shredded strip of paper is 5/16 of an inch or smaller.  For complete details, see IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies (Appendix 3.A).  
  2. The District CSE Office or Clerk of District Court’s Office may enter into an agreement with a contractor to destroy case files including FTI.  In order to avoid unauthorized disclosure of FTI, an employee of the District CSE Office or Clerk of District Court will accompany the contractor, witness the destruction of FTI, and certify the destruction occurred without unauthorized inspection or disclosure of FTI.  The certification form will be kept on site and available for review during an IRS audit or State CSE Office self-assessment inspection. For a sample certification form, see Appendix 3.A - IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies.

Version Number Last Revised Date
3 July 1, 2014