Tax Information Security Guidelines for Federal, State and Local Agencies.Safeguards for Protecting Federal Tax Returns and Return Information

摘要

This publication is divided into fourteen sections. Following the Introduction,Sections 2 and 3 address most of the preliminary steps an agency should consider before submitting a request to receive Federal tax information and what to expect from the IRS once the information has been disclosed. Sections 4 through 11 are directed toward the requirements of proper safeguarding and use of Federal tax information as prescribed in the IRC. Sections 12 through 14 address miscellaneous topics that may be helpful in setting up your program. Finally, eight exhibits are provided for additional guidance.