17.4 IRS Safeguarding Review

Overview

In order to receive federal tax information (FTI) as defined in 3.2.1 Confidentiality and Safeguarding Information – IRS Safeguarding Requirements, the Wyoming CSE Program will comply with certain Internal Revenue Service (IRS) requirements. One such requirement is to administer a disclosure awareness and training program as described in 3.2.2 Confidentiality and Safeguarding Information – IRS Awareness and Training.

Policy

In order to assess the disclosure awareness and training program, the State CSP Office will:

• Randomly conduct an IRS safeguarding review by State CSP Office staff , and

• Require the completion of an IRS Internal Inspection – CSP Office Report by every District CSP Manager, IRS Internal Inspection – CDC Office Report by every Clerk of District Court, the State Disbursement Unit (SDU) Manager, IRS Internal Inspection – State of Wyoming Enterprise Technology Services IT Operation Report by the appropriate Department of Enterprise Technology Services Managers on an annual basis and IRS Internal Inspection – User Questionnaire by all users with access to POSSE data. IRS Safeguarding Review

During the IRS safeguarding review, State CSP Office staff will:

• Evaluate the use of the FTI;

• Evaluate office security measures;

• Determine the adequacy of access to FTI (e.g. restricted access to storage); and

• Interview the District CSP Office, Clerk of District Court, State Disbursement Unit, State CSP, and the appropriate Department of Enterprise Technology Services employees.

• Once the IRS safeguarding review is completed, the State CSP Office staff will:

• Provide a preliminary report to the District CSP Office Manager, Clerk of District Court, State Disbursement Unit Manager, State CSP Manager and the appropriate Department of Enterprise Technology Services Managers;

• Request a response to the preliminary report within 30 days; and

• Submit a Safeguard Security Report to the IRS (See Appendix 17.E – Safeguard Security Report (SSR) for an example).

Cross Reference

Internalt Inspection – CSE Office Report

IRS Internal Inspection – CDC Office Report

IRS Internal Inspection – State of Wyoming Enterprise Technology Services IT Operation Report

IRS Internal Inspection – User Questionnaire

Appendix 17.E – Safeguard Security Report (SSR)

Appendix 17.X – Internal Inspections Implementation Report