General Information Manual

0165.000.00 Safeguard Requirements for IRS Information

IM-109 July 16, 2020

The Income Eligibility Verification System (IEVS) matches with the Internal Revenue Service (IRS) System.  Through this system match, the Family Support Division (FSD) matches files with IRS to obtain unearned income information reported to IRS by a third party, such as a bank or savings and loan.  FSD utilizes information on participants (payees and heads of households) for all FSD programs.  The information is used to:

  • Verify eligibility
  • Verify proper benefits
  • Investigate possible overpayments and over issuances; and
  • Obtain information for criminal or civil prosecution

Information reported by the IRS is not verified upon receipt.  This information must be verified by a third party.  When verifying IRS information, staff must not indicate this information was received from the IRS, or connect the information to the IRS in any way.

NOTE: Do not reference “IRS” in the Eligibility System, Integrated Tracking and Reporting System (ITrackRS), Enterprise Content Management System (ECM), email, or written comments of any nature. Do not file documents that reference “IRS” in the ECM.

All information reported by IRS is confidential.  Access to federal tax information (FTI) must be strictly on a “business need” basis only.  Copies of screens and letters containing information on unearned income reported by IRS must not be maintained in case records or shared with anyone except:

  • the participant
  • the participant’s representative as authorized by the participant
  • staff who are responsible for maintaining the locked file of IEV-06 and IM-6 forms
  • the quality control analyst; and
  • the third party that reported income

When the IRS data is verified by a third party, the verification must be recorded in FAMIS and the case record.  Once the third-party verification is received, normal confidentiality rules apply as the information is now normal case information. The information must not be identified as IRS information in any way in the case record.

  • All Management and Supervisory Staff have an ongoing responsibility for ensuring all staff are knowledgeable about IRS security requirements and that the security provisions are enforced.
  • FSD staff are prohibited from releasing certain types of confidential information under any circumstances.
  • Federal regulations require FSD to develop safeguarding procedures for proper storage and the destruction of confidential data.
  • Any office that requests and receives IRS confidential information is responsible for securing that information.
  • The office must store IRS confidential information in a designated area that is restricted to authorized personnel only.
  • FSD staff must keep IRS confidential documents in this area and stored in a locked container when not in use.  The key/combination to the container must be kept by the individual in charge of the files or locked in a safe place.
  • IRS confidential material and the key/combination to the storage area must never be left in open view.
  • Access to file keys or safe combinations must be limited to the office manager or his/her designee and a maximum of two alternates.
  • After staff have viewed the information, the designated personnel must safeguard it until it is destroyed.