17.4 IRS Safeguarding Review
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.
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).
Last Revised Date
July 1, 2014