3.2.9 IRS Protection During Transport


Chapter Federal Authority
Name of Chapter 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 – Protection During Transport Wyoming Child Support Enforcement Rules
            Chapter 13 Safeguarding and Disclosure of Confidential Information
Policy Number Effective Date
3.2.9 July 1, 2014

Overview

IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies (Appendix 3.A) mandates how federal tax information (FTI) should be protected when it is being transported from one office to another.  This section outlines the requirements for transportation of FTI.

Policy

FTI may be transported from one location to another by:

  • Hand-carrying the material; or
  • Shipping through the U.S. Postal Service or courier/messenger service.

In the event the FTI is hand-carried by an employee of the Wyoming CSE Program in connection with a trip or in the course of daily activities, the FTI shall be kept with that employee and protected from unauthorized disclosures. For example, when not in use, and definitely when the employee is out of the room, the FTI is to be out of view, preferably in a locked briefcase or suitcase.

All shipments of FTI (including electronic media and microfilm) shall be documented on a Field FTI Transmittal Log  form and monitored to ensure that each shipment is properly and timely received and acknowledged. A copy of the completed Field FTI Transmittal Log from will be e-mailed to DFSirssafeguard@wyo.gov. The IRS/FPLS Security Liaison will log the information in the State FTI Transmittal Log.  

All FTI transported through the mail or courier/messenger service shall be double-sealed; that is one envelope within another envelope. The inner envelope should be marked confidential with some indication that only the designated official is authorized to open it. Using sealed boxes serves the same purpose as double sealing and prevents anyone from viewing the contents.

Note:  All boxes shall be in excellent condition to prevent breakage.

Cross Reference


Version Number Last Revised Date
2 July 1, 2014