3.2.8 Alternate Worksite


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 – Alternate Worksite Wyoming Child Support Enforcement Rules
            Chapter 13 Safeguarding and Disclosure of Confidential Information
Policy Number Effective Date
3.2.8 July 1, 2012

Overview

IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies (Appendix 3.A) details the steps necessary to protect federal tax information (FTI).  The publication specifically outlines the steps necessary to use alternate worksites such as an employee’s home or other non-traditional work sites. In all instances, the Wyoming CSE State Office and District CSE Offices will employ appropriate management, operational, and technical information system security controls at alternate work sites.


Policy

Alternate work sites can be used as long as the confidentiality of FTI can be protected, and it has been approved by the Wyoming CSE Director and in the case of District CSE Office employees, also by the District CSE Office Manager.


The Wyoming CSE State Office will prepare a plan for the security of alternative work site. The Wyoming CSE State Office will coordinate with the District CSE Office Manager and the appropriate state agencies to provide the security for FTI. Before implementation, the District CSE Office Manager will certify that the security controls are adequate for security needs. 


Any employee working in an alternate work site will follow the safeguarding policies outlined in 3.2 IRS Safeguarding and Security. In addition, the Wyoming CSE State Office will provide specialized training in security, disclosure awareness, and ethics for all participating employees and managers. This training will cover situations that could occur as the result of an interruption of work by family, friends, or other sources. 


The State CSE Office will conduct periodic inspections of alternative work sites during the year to ensure that safeguards are adequate. The results of each inspection will be fully documented as described in 17.4 Audits – IRS Safeguarding Visit. 

Cross Reference
Version Number Last Revised Date
2 July 1, 2014