[OAC 5101-9-25]

Safeguarding procedures for the Income Eligibility Verification System (IEVS), Federal Tax Refund Offset Program (FTROP), and the Federal Salary Offset Program are necessary to ensure the confidential relationship between the taxpayer and the Internal Revenue Service (IRS). Safeguarding of federal tax information received by the CDHS is required. Safeguarding procedures are derived from the "Tax Information Security Guidelines" booklet, "IRS Publication 1075," prepared by the IRS and from the September 1991 IRS "Safeguard Review Report."

REFERENCE: IRS Code 6103 (p)(4)