Federal Tax Information (FTI. A term for data that consists of federal tax returns and return information (and information derived from it) that is in the agency’s possession or control, which is covered by the confidentiality protections and safeguarding requirements including IRS oversight. FTI is categorized as sensitive and may contain personally identifiable information (PII).
Federal Tax Information (FTI. In performance of this POC, the LCSA will take all appropriate actions to ensure that the Court will not be given access to federal tax information or (FTI) FTI, unless otherwise authorized by statute. However, inadvertent, or incidental access to FTI may still occur. It is incumbent upon both the LCSA and the Court to comply with to inform and train its officers and employees of the provisions of IRC §§ 7213 and 7213A, Unauthorized Disclosure of Information, and IRC § 7431, Civil Damages for Unauthorized Disclosure of Returns and Return Information. Willful unauthorized disclosure of returns and return information is a felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five (5) years, or both, together with the costs of prosecution. Willful unauthorized disclosure of returns and return information may also result in an award of civil damages against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized disclosure. These penalties are set forth at 26 CFR 301.6103(n)1. California Rules of Court, rule 1.201 governs who is responsible for redacting court documents. Timely notification of an unauthorized disclosure of FTI is of the highest importance. The LCSA and the Court shall will immediately conduct an internal investigation to determine if FTI was in fact disclosed without authorization. The Court and the LCSA shall will immediately, but no later than 24 hours, contact DCSS as well as the Court’s Chief Information Officer after discovery of a possible unauthorized disclosure involving FTI, contact the California Department of Child Support Services as well as the local court Information Security Officer.
Federal Tax Information (FTI. In performance of this POC, the LCSA will take all appropriate actions to ensure that the Court will not be given access to federal tax information or FTI, unless otherwise authorized by statute. However, inadvertent, or incidental access to FTI may still occur. It is incumbent upon both the LCSA and the Court to inform and train its officers and employees of the provisions of IRC section §§ 7213 and 7213A, Unauthorized Disclosure of Information, and IRC section § 7431, Civil Damages for Unauthorized Disclosure of Returns and Return Information. Willful unauthorized disclosure of returns and return information is a felony punishable upon conviction by a fine of as much as $5,000 or imprisonment for as long as five (5) years, or both, together with the costs of prosecution. Willful unauthorized disclosure of returns and return information may also result in an award of civil damages against the officer or employee in an amount not less than $1,000 with respect to each instance of unauthorized disclosure. These penalties are set forth at 26 CFR 301.6103(n)-1. The LCSA will be responsible for complying with Internal Revenue Code (IRC) sections 7213 and 7213A Unauthorized Disclosure of Information and IRC section 7431 Civil Damages for Unauthorized Disclosure of Returns and Return Information.
