Policy
Record Keeping
Secure Storage
Printing/Disposal & Limited Access
Improper Inspections or Disclosures
100
Any tax or return information, declaration of estimated tax, or claim for refund. Including the tax payer’s identity, the nature, source or amount of income, payments, receipts, deduction, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over-assessments, or tax payments, or any other data with respect to a return or with respect to the determination of the existence or possible existence of liability for any tax, penalty, interest, fine or forfeiture.
What is FTI
100
The required systems utilized to maintain permanent records of requests and/or disclosers of FTI, whether electronic or non-electronic media.
What are Registers
100
The period of time a physical file may be left at a workstation unattended. (For confidentiality purposes this file must however be closed and face down preventing any identifying information from showing. If for any reason this time might be exceeded the file should be secured in the appropriate locking file cabinet.)
What is 15 minutes
100
CIRI CFFLO CFR CFRB CFRBX CFRI CFRIA CFRINT CFRT CFRR CFRRP CFRRX CFRS CFRU CFRX CFRXINT CSE13 FCRIRS CFRL1099 FCRLIRS IDD IRSADI ISI IRSI OPRPND OVPA OVPACM OVPARS OVPAX OVPDI OVPI OVPU OVPUX PNDI PNDIA PNDIF PNDL PNDRA PNDRE PNDU PNDUS QCKENF QCKPAY QCKPAYW RTCH RURI RURL SRUA SRUR UNDA UNDF UNDL UNDO UNDRI ------
What are screens that may contain FTI
100
Examining a return or return information
What is inspection
200
The IRS defines this as a means to have access to Federal Tax Information.
What is need-to-know
200
Information stored on Server data tapes, External hard drives including thumb drives/jump drives. If these files contain FTI it must be recorded on the appropriate register.
What is Electronic Media Files
200
Means of transporting FTI from one child support office to another by a designated individual whom is permitted access to FTI.
What is locked briefcase or suitcase
200
The person whom to report to when FTI is printed intentionally/accidentally. They will in turn document the incident on the FTI Print/Disposal Register
What is Immediate Supervisor
200
Examination of a return or return information; and making known to any unauthorized person in any manner whatever the return or return information
What is Improper inspection and/or disclosure
300
Specific and detailed phraseology that must be utilized in all areas that may contain FTI.
What is FTI labeling
300
Aprroved methods for mailing FTI which includes electronic media, non electronic media, & microfilm/microfiche to another individual. This FTI must be documented on the appropriate register and double sealed with the inner envelope being marked confidential and marked with a designee authorized to open it. The inner envelope should also be labeled with the IRS notice label.
What is United States Postal Service (Certified/Restricted) or commercial with tracking (UPS/FedEx)?
300
The IRS minimum protection standards to secure FTI.
What is 2 Barrier System
300
Burning, Mulching, Pulping, Shredding or Disintegrating are for Paper, Microfilm & Microfiche. CNOCSS utilizes 1 designated shredder for this purpose. The shredder shreds at 5/16' as a safeguard requirement.
What is Destruction methods for FTI
300
Timeframe for Reporting Improper Inspections or Disclosures. Any further lapse of time shall be questionable by the Cherokee Nation Office of Child Support Services.
What is immediately
400
Includes but not limited to items defined below: 1. IRC 7431,7213, 7213A 2. IRC 6103, 6402 3. Safeguarding Procedures 4. FTI Policy 5. Confidentiality Policies 6. Disclosure Policies 7. Whistleblowers Act 8. CN Information Systems Policies 9. Other pertinent policies as defined by CNOCSS Admin
What are Training Requirements for access to FTI?
400
During these proceedings FTI may not be obtained from any computer, desktop, notebook or laptop.
What is Court
400
1 part of the 2 barrier system that holds and protects FTI
What is Locked Container
400
Area that requires a badge to be issued for client(s)/visitor(s) to access. The Front desk area is the only approved entry point for clients or visitors (No Exceptions)
What is Restricted Access Area
400
a) Misdemeanor punishable by a fine up to $1000, imprisonment up to 1 year, and the cost of prosecution (26 U.S.C § 7213A); and b) Civil judgment to the taxpayer of $1000 or actual damages, whichever is greater, attorney fees, and the cost of action (26 U.S. C. § 7431).
What are consequences for Unauthorized inspection of federal tax information?
500
Staff will not disclose his/her password to any other individual, no matter his/her capacity with the Cherokee Nation Office of Child Support Services. Staff should lock their computer anytime they are going to step away to insure confidentiality.
What is computer security
500
FTI Registers: Restricted Access Areas, Authorized Access, Client/Visitor, Mail/Shipping of FTI, Transporting FTI, FTI Print/Disposal (Destruction). All FTI Registers will be kept on record for a period after which time, any and all will be disposed of by shredding via the IRS Safeguard and FTI Disposal Safeguard Control
What are IRS safeguard controls for recordkeeping
500
Utilized by the Finance unit for security purposes.
What is Safes/Vaults
500
Registers will be a matter of record for this period of time and after this specified timeframe, shall be shredded utilizing the specified shred style
What is 5 years
500
a) Felony punishable by a fine up to $5000, imprisonment up to 5 years, and the cost of prosecution (26 U.S.C. § 7213); and b) Civil judgment to the taxpayer of $1000 or actual damages, whichever is greater, attorney fees, and the cost of action (26 U.S.C. § 7431).
What are consequences for Unauthorized disclosure of federal tax information?
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