The IRS requires a yearly review of Safeguarding Federal Tax Information for all BCSE Employees.

1. The IRS requires a yearly review of Safeguarding Federal Tax Information for all BCSE Employees. • New Employees are required to view the videos: Safeguarding Federal Tax Information and UNAX; and sign the Affidavit. • Tenured Employees may complete a review by viewing the following slide show and signing a new affidavit. • Signed Affidavits are to be collected by your supervisor. They are to be sent to the BCSE Training Unit where they will be tracked and then forwarded to the Personnel Office.

2. Review:Safeguarding Federal Tax Information After viewing this slide show, please download the Affidavit. Give the signed and notarized affidavit to your Supervisor.

3. What is Tax Information? • Federal Tax Returns and attachments. • Any information obtained from Federal Tax returns, schedules and attachments. • Any information from tax related screens in OSCAR.

4. Tax Information Includes • Identity of individual • Source of income • Deductions • Refund amount • Injured spouse information • Address • Social Security Number • Employer • Assets

5. How do we safeguard Federal Tax Information? • Controlled access to OSCAR screens. • Tax information stored in file cabinets that are double locked. • Stored materials that are clearly labeled as containing tax information. Federal Tax Info

6. How do we safeguard Federal Tax Information? • Awareness Training for all employees. • Proper disposal of tax information.

7. Authorized Access • Federal law states that a taxpayer’s tax information shall be confidential except as authorized. [IRC 6103] • Your role in OSCAR will determine if you have access to tax screens.

8. Authorized Access • A worker is authorized to access this information only if it is necessary for the performance of his or her job. • Information is to be shared only on a “need to know basis.”

9. Do Not Disclose FTI (Federal Tax Information) • With co-workers that do not need to know. • Family members. • Customers. • In social settings. • While employed and/or after employment ends.

10. Unauthorized Access • Is willful access of FTI without the “need to know.” • Is a deliberate invasion of privacy. • Is against Federal Law [IRC 6103] and results in severe penalties.

11. Examples of Unauthorized Access • Accessing FTI for personal reasons. • Example: Viewing a neighbor’s tax return to see how much they earned. • Leaving information exposed for other workers to see. • Example: Leaving the tax screen up when a coworker visits your work area. • Viewing information that you are not authorized to access. • Example: An office assistant who looks for tax information while organizing a case file.

12. What if I accidentally view FTI? • If it is inadvertent, no penalty applies. Examples: • Mistyping the screen name takes you to the tax screen—simply close the screen. • FTI appears along with other information in a file that you may access. • Extra FTI is attached to the file that you have accessed.

13. UNAX—Unauthorized Access • If you willfully access FTI or browse through FTI that you are not authorized to view, or is not needed to work the case, the penalty is: • A Federal Misdemeanor. • $1,000.00 Fine. • One year in Prison. • IRS will notify the affected tax payer which may result in a civil suit against you personally.

14. Unauthorized Disclosure of FTI • If you willfully share FTI that is not authorized the penalty is: • $5,000.00 fine. • 5 years in prison. • IRS will notify the affected tax payer which may result in a civil suit against you personally.

15. Important Reminder: • Do Not Access and/or Disclose FTI to any unauthorized party • Authorized means that you have the authority and the “need to know.”

16. Violation • If you suspect a violation, notify your supervisor to prevent further violations. • Violations should be reported to: • UNAX Hotline at • 1-800-366-4484

17. Questions??? • And Answers

18. Q & A • What is the difference between unauthorized access and sharing information?

19. Q & A • What is the difference between unauthorized access and sharing information? • Answer: Both are illegal. Unauthorized access is viewing information that you do not have the “authority or the need to know.” Sharing is the distribution of this information with unauthorized parties and carries a higher penalty.

20. Q & A • What if I accidentally view tax information that does not pertain to my case?

21. Q & A • What if I accidentally view tax information that does not pertain to my case? • Answer: There is no penalty for accidental access in the course of your normal work. Simply close the screen or folder and proceed with your authorized work.

22. Q & A • What should I do if I suspect unauthorized access or sharing of FTI?

23. Q & A • What should I do if I suspect unauthorized access or sharing of FTI? • Answer: Report it to my supervisor to prevent further violations. • All violations should be reported to: UNAX Hotline: 1-800-366-4484

24. Q & A • Do I still need to keep FTI confidential when I no longer work for the government?

25. Q & A • Do I still need to keep FTI confidential when I no longer work for the government? • Answer: YES! You are bound to keep this information confidential while employed and even after employment ends.

26. Review • You have completed the FTI Refresher Training. • You may review this slide show at anytime. • Please print the SSFTI Affidavit, sign it and have it notarized. • Give the signed and notarized affidavit to your Supervisor who will forward it to the BCSE Training Unit.

27. Supervisors: For Tracking purposes, send all affidavits to the BCSE Training Unit. After they are logged, they will be forwarded to the BCSE Personnel Office. BCSE Training Unit