3.2 IRS - Safeguarding and Security

Chapter:

Confidentiality and Safeguarding Information

Federal Authority:

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:

IRS- Safeguarding and Security

State Authority:

Wyoming Child Support Rules, Chapter 13 Safeguarding and Disclosure of Confidential Information

Policy Number:

3.2

Effective Date:

July 1, 2014

Section

This section contains the following sub-sections:

Safeguarding Requirements
Awareness and Training
Screen Prints
Subcontractors
Shred
Electronic and Non-Electronic Transmission of FTI
Unauthorized Disclosure of Information
Alternate Worksite
Protection During Transport

Overview

The Internal Revenue Service (IRS) discloses federal tax return information to Federal, State, and local Child Support Enforcement Agencies only for the purposes of establishing and collecting child support obligations and locating alleged fathers and non-custodial parents. The information generally consists of the taxpayer’s name, social security number, address, and the amount of the federal tax refund. In order to receive this information, the Wyoming CSE Program shall adhere to strict safeguarding and confidentiality rules provided by the IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies.

Cross Reference

Appendix 3.A - IRS Publication 1075 – Tax Information Security Guidelines for Federal, State, and Local Agencies

Version Number

Last Revised Date

July 1, 2014