3.2.6 IRS - Electronic Transmissions of FTI


Chapter Federal Authority
Confidentiality & 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
Subject of Chapter Wyoming Child Support Enforcement Rules
             Chapter 13 Safeguarding and Disclosure of Confidential Information
Executive Order 199-4 – Executive Branch Electronic Mail Policy
Policy Number Effective Date
3.2.6 July 1, 2014



Overview

The Internal Revenue Service (IRS) is authorized to disclose certain federal tax information (FTI) to the Wyoming CSE Program.  The information received from the IRS may only be used to establish and enforce child and medical support obligations.  In some instances, child support staff shall discuss FTI outside of the confines of the office.  For instance, a District CSE Office case worker may need to contact the State Disbursement Unit (SDU) regarding a federal tax offset intercept.  Transmission of FTI and acknowledgment data from request to destruction.  (Per IRS Publication 1075-Section 3.2)

Policy

Electronic Transmission of FTI

  • Use of E-MAIL for Transmission of  FTI
Because the e-mail lines used by the Wyoming CSE are not encrypted and not all lines are fiber optic, information is susceptible to interception.  E-mail will not be used to transmit questions or information dealing with or making reference to IRS data (FTI). 

In order to meet the strict confidentiality and transmission rules established by the IRS, Wyoming CSE  professionals will only call authorized State agencies regarding IRS data or fax IRS requests to the an authorized State agency or person.  

  • Use of FAX for Transmission of  FTI
    1. To reduce the threat of intrusion, Wyoming CSE  offices will observe the following:
      • Place fax machines  in a secured area; and
      • Accurately maintain broadcast lists and other preset numbers of frequent recipients of FTI;
    2.   Before sending any FAX containing FTI, Wyoming CSE staff will observe the following:
      • Worker sending the FAX will alert the worker receiving the FAX by telephone before sending the FAX; and 
      • Include a cover sheet on FAX transmissions that explicitly provides guidance to the recipient, which includes
        • A notification of the sensitivity of the information and the need for protection and
        • A notice to unintended recipients to telephone the sender—collect if necessary—to report the disclosure and confirm destruction of the information.

Non-Electronic Transmission of FTI

  1.  All CSE workers transmitting hard-copies of documents and/or file(s) containing FTI will 1) complete the appropriate fields on the approved “FTI Transmittal Log”, 2) include a copy of the completed “FTI Transmittal Log” with the documents and/or file(s) containing FTI and 3) attach a copy of the completed “FTI Transmittal Log” to an e-mail.
a. Subject of the FTI Log e-mail - 
i.  For Case Files: FTI Log – POSSE Case(s)
ii. For Personal Identifiable Information –  FTI Log – PID

b. Copies of the e-mail are sent to: 
i.  DFSirsSafeguards@wyo.gov and 
ii.  The worker who is to received the hard-copies of the documents and/or file(s) containing FTI.

  1. Upon receipt of the hard-copies of the documents and/or  files containing FTI, the  recipient worker will 1) complete the appropriate remaining fields of the “FTI Transmittal Log” he or she received by e-mail and 2) attach a copy of the completed “FTI Transmittal Log” to an e-mail.

a. Subject of the FTI Log e-mail - 
i.  For Case Files: FTI Log – POSSE Case(s)
ii.  For Personal Identifiable Information –  FTI Log – PID

b. Copies of the e-mail are sent to: 
i.  DFSirsSafeguards@wyo.gov and 
ii.  The worker who sent the hard-copies of the documents and/or file(s) containing FTI.

  1. The State IRS/FPLS Security Liaison will maintain a master log of all “FTI Transmittal Logs” sent by CSE workers.

Cross Reference


Version Number Last Revised Date
3 July 1, 2014