3.2.4 IRS - Subcontractors


Federal Authority

Confidentiality and Safeguarding Information

26 U.S.C. § 6103 Confidentiality and disclosure of returns and return information

45 CFR 303.21 Safeguarding and disclosure of confidential information


State Authority

IRS- Subcontractors

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

Policy Number

Effective Date


October 1, 2010


In order to locate non-custodial parents or alleged fathers and establish and enforce child support obligations, the Wyoming CSE Program receives federal tax information (FTI) from the Internal Revenue Service (IRS). FTI will be safeguarded by the Wyoming CSE Program and access to FTI will be restricted to those whose duties require access or more simply on a “need-to-know” basis. For the penalties associated with the unauthorized disclosure or release of FTI, see 3.2.7 IRS – Unauthorized Disclosure and Appendix and IRC-SEC Non-Disclosure Oath and Certification of Need to Know Form.


District CSE Offices entering into contracts with subcontractors, (including after-hours cleaning services and shredding services (See 3.2.5 – IRS – Shred for more details), are responsible for ensuring that subcontractors comply with requirements to safeguard FTI. In order to ensure subcontractors meet the safeguarding standards set by the IRS, the Contract for General Services (Appendix 3.B) provided and approved by the IRS will be attached to the contract for services.

For instance, if a District CSE Office contracts with a local service to clean the office, the contract will include the language contained in Appendix 3.B – Contract for General Services to ensure FTI is safeguarded.

Cross Reference

Appendix 3.B – Contract for General Services

Version Number


Last Revised Date

July 1, 2014