3.2 IRS - Safeguarding and Security

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- Safeguarding and Security

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

Policy Number

Effective Date

3.2

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

4

Last Revised Date

July 1, 2014