MODULE 4

Safeguarding Data/ Disclosure Limits

Training Notes

What you need to say/do

1.  In *Module 3* we discussed three majors types of security. In this
    module we will be looking at who is authorized to access the FPLS
    data and for what authorized purposes. We will also explore the
    penalties for unauthorized access.

2.  Display **PowerPoint Slide 4-1: Safeguarding Data/ Disclosure
    Limits.**

What you need to know

1.  This module will take approximately 45 minutes to complete.

2.  This module should be customized for your agency. At the end of the
    module it is recommended that any annual security documents be
    signed (such as non-disclosure oath).

Equipment/Supplies

+-------------------------------+--------------------------------------+
| -   Personal computer         | -   Attendance roster and name tents |
|                               |                                      |
| -   LCD projector and screen  | -   Trainer Guide                    |
|                               |                                      |
| -   PowerPoint slides         | -   Participant Guides (including    |
|                               |     Appendix with handouts)          |
| -   Flipchart stand with two  |                                      |
|     pads of paper and/or      | -   **Note: If a PC and LCD          |
|     whiteboard                |     projector are not available then |
|                               |     prepare:**                       |
| -   Markers (permanent,       |                                      |
|     dry-erase, and wet-erase) | ```{=html}                           |
|                               | <!-- -->                             |
| -   Masking tape              | ```                                  |
|                               | -   **Overhead projector and         |
|                               |     screen**                         |
|                               |                                      |
|                               | ```{=html}                           |
|                               | <!-- -->                             |
|                               | ```                                  |
|                               | -   Transparencies                   |
+-------------------------------+--------------------------------------+

+---------------------------------+------------------------------------+
| Handouts                        | PowerPoint Slides                  |
|                                 |                                    |
| -   **4-1** **Section**         | -   **4-1 Safeguarding             |
|     **§463**                    |     Data/Disclosure Limits**       |
|                                 |                                    |
| -   **4-2 Case Scenarios**      | -   **4-2 Learning Objectives**    |
|                                 |                                    |
| -   **4-3 Summary of the        | -   **4-3 Requests for Information |
|     Privacy Act**               |     from the FPLS**                |
|                                 |                                    |
| -   **4-4 IRC 6103**            | -   **4-4 Section §453**           |
|                                 |                                    |
| -   **4-5 IRC 7213**            | -   **4-5 Section §453**           |
|                                 |                                    |
| -   **4-6 IRC 7421**            | -   **4-6 Section §463**           |
|                                 |                                    |
| -   **4-7 IRC 7213**            | -   **4-7 Section §463**           |
|                                 |                                    |
| -   **4-8 IRC Code 7213A**      | -   **4-8 Laws that Govern What We |
|                                 |     Do and Cant Do**               |
| -   **4-9 Evaluation**          |                                    |
|                                 | -   **4-9 Laws that Govern What We |
|                                 |     Do and Cant Do**               |
|                                 |                                    |
|                                 | -   **4-10 Laws that Govern What   |
|                                 |     We Do and Cant Do**            |
|                                 |                                    |
|                                 | -   **4-11 Unauthorized Disclosure |
|                                 |     of FTI -- IRC 7431**           |
|                                 |                                    |
|                                 | -   **4-12 Unauthorized Disclosure |
|                                 |     of FTI -- IRC 7213**           |
|                                 |                                    |
|                                 | -   **4-13 Sign the Non-Disclosure |
|                                 |     Oath**                         |
|                                 |                                    |
|                                 | -   **4-14 Thank You!!!**          |
+---------------------------------+------------------------------------+

#  Safeguarding Data/ Disclosure Limits

Time: 45 minutes

> ![](media/image1.wmf)

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-2: Learning Objectives**.

2.  Review the learning objectives for this module.

## Learning Objectives

> ![](media/image2.wmf)

The learning objectives for this module are:

-   Describe and discuss who is authorized to access information from
    the FPLS and for what authorized purposes.

-   Discuss Social Security Act §453 and §463 and describe access and
    penalties therein.

-   Identify the Internal Revenue Codes (IRCs) that are applicable to
    authorized access and the penalties.

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-3: Requests for Information from the
    FPLS.**

2.  Tell participants that this section of this module emphasizes that
    access to FPLS data is governed by Sections 453 and 463 of the
    Social Security Act. These sections outline a two-pronged test to
    determine who may have access to FPLS data, and for what purposes
    they may request access to the data. The data may be obtained only
    by authorized users, and then only for authorized purposes. Once you
    have identified an authorized user (the who) for an authorized
    purpose (the why), the [how]{.underline} and [what]{.underline} can
    be determined. The [how]{.underline} is almost always that the
    request for FPLS data must be submitted through the state IV-D
    agency. The [what]{.underline} is associated with the type of
    information that is returned to the requestor based on the
    [who]{.underline} and the [why.]{.underline}

## FPLS information requests

> ![](media/image3.wmf)

The federal government safeguards both the security and privacy of
information contained in the records they access and maintain.

State and local child support agencies are required to understand and
adhere to federal disclosure laws relative to the authorized disclosure
of information.

-   **§453 of the Social Security Act** governs requests for child
    support purposes

-   **§463 of the Social Security Act** governs requests for custody and
    visitation purposes, or in matters of a parental kidnapping

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-4: Section 453.**

2.  Tell participants that we're going to take a look at Section 453
    first. It deals with access to FPLS information for child support
    purposes.

3.  Remind participants that if they need more information about Social
    Security Act §453 to look at **Handout 3-3 Social Security Act
    §453** in the Appendix.

### §453 of the Social Security Act -- Who? {#of-the-social-security-act-who .unnumbered}

> ![](media/image4.wmf)

-   **§453 Request**---§453 of the Social Security Act governs requests
    for child support purposes

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-   Who may request FPLS information for a child support purpose?

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-   IV-D agency

-   A court or an agent of a court with authority over child support
    matters

-   The "resident parent" (i.e., custodial parent), legal guardian,
    attorney, or agent of a child not receiving TANF such as a private
    collection agency, provided it has a valid contract that meets the
    states statutory and regulatory requirements for acting as an agent

-   A state foster care or child welfare agency

-   IV-B and IV-E agencies have access to administer such programs
    through requests to the SPLS in accordance with 45 CFR §303.70.

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-5: Section 453.**

2.  Tell participants that now we have looked at the authorized users
    under Section 453, let's look at the authorized purposes

### §453 of the Social Security Act -- When? What? {#of-the-social-security-act-when-what .unnumbered}

![](media/image5.wmf)

-   For what purposes may an authorized person request FPLS information
    under §453? For the purpose of:

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-   Establishing parentage

-   Establishing, setting the amount of, modifying, or enforcing a child
    support obligation

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-   What information is available from the FPLS in response to a request
    under §453?

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-   Location information

-   Wage and employment information

-   Asset information

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-6: Section 463.**

2.  Now let's take a look at who is an authorized user under §463.

3.  Refer participants to **Handout 4-1 Social Security Act §463** in
    the Appendix.

### §463 of the Social Security Act -- Who? {#of-the-social-security-act-who-1 .unnumbered}

> ![](media/image6.wmf)

-   **§463 Request**---For purposes of custody and visitation orders, or
    in a case of parental kidnapping

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-   Who may request FPLS information under §463?

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-   An agent or attorney of a state who has the authority under the law
    of the state to enforce a child custody or visitation determination

-   A court with jurisdiction to make or enforce a child custody or
    visitation determination, or any agent of such court

-   Any agent or attorney of the United States, or of a state who has
    the duty or authority to investigate, enforce, or bring prosecution
    with respect to the unlawful taking or restraint of a child
    (referred to as parental kidnapping cases)

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-7: Section 463.**

2.  Now let's see what the authorized purposes are under §463.

3.  Refer participants to **Handout 4-2 Case Scenarios** in the
    Appendix**.** This can be an independent exercise or a group
    exercise, depending on the time available. Solicit answers from the
    participants.

What you need to know

1.  The correct answers for the case scenarios are:

-   #1 = No. A police officer is not an authorized person under the
    statute.

-   #2 =Yes. Section 453

-   #3 = Yes. Section 453

-   #4 = No. A Grandmother is not an authorized person under the
    statute.

-   #5 = No. This is not an authorized purpose for which a social worker
    may request this information under either statute.

-   #6 = Yes. Section 453 The private collection agency can act as an
    "agent of a child" because it has a valid contract that meets the
    states statutory and regulatory requirements for acting as an agent.

### §463 of the Social Security Act -- When? What? {#of-the-social-security-act-when-what-1 .unnumbered}

![](media/image7.wmf)

-   Why may authorized persons request FPLS information under §463? For
    the purposes of:

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-   Enforcing any state or federal law with respect to the unlawful
    taking or restraint of a child

-   Making or enforcing a child custody or visitation determination

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-   What information is available from the FPLS in response to a request
    under §463?

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-   Most recent address

-   Place of employment

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-8: Laws That Govern What We Do and
    Can't Do.**

2.  Refer participants to **Handout 3-3 §453** and **Handout 4-1 §463 of
    the Social Security Act** in the Appendix.

What you need to know

1.  This is a good place for customization to add any pertinent state
    laws concerning state penalties for unauthorized disclosure.

### Title IV-D of the Social Security Act {#title-iv-d-of-the-social-security-act .unnumbered}

![](media/image8.wmf)

-   Sections 453 and 463 of the Social Security Act discuss who is
    considered an authorized user and for what purposes the data can be
    used.

-   This Act also requires the establishment and implementation of
    safeguards to ensure accuracy of the data and to protect the data
    against unauthorized access.

Training Notes

What you need to say/do

3.  Display **PowerPoint Slide 4-9: Laws That Govern What We Do and
    Can't Do.**

4.  Refer participants to **Handout 4-4 IRC 6103 and Handout 4-5 IRC
    7213** in the Appendix**.**

5.  Tell participants that the IRS publication "Tax Information Security
    Guidelines for Federal, State, and Local Agencies" outlines
    safeguarding requirements, reporting requirements, the laws and
    penalties for unauthorized disclosure of federal tax Information.

What you need to know

1.  This is a good place for customization to add any pertinent state
    laws concerning state requirements for protecting IRS information.

### Internal Revenue Codes {#internal-revenue-codes .unnumbered}

![](media/image9.wmf)

-   The **Internal Revenue Code (IRC) 6103** requires that tax returns
    and return information shall be kept confidential.

-   The **IRC 6103 (p) (4)** provides safeguarding requirements for
    returns and return information.

-   The **IRC 7213(a)** describes the criminal penalties (felony) for
    employees who make unauthorized disclosure of FTI.

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-   Penalties for unauthorized disclosure of IRS information is a felony
    and may be punishable by a fine in any amount not to exceed \$5,000,
    or imprisonment of not more than 5 years, or both, together with the
    cost of prosecution.

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-   The **IRC 7213A** describes the penalties for unauthorized
    inspection of returns or return information. (Also known as the
    anti-browsing statute.)

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-10: Unauthorized Disclosure of FTI.**

2.  Refer participants to **Handout 4-6 IRC 7431** in the Appendix.

### Unauthorized Disclosure of FTI -- IRC Code 7431 {#unauthorized-disclosure-of-fti-irc-code-7431 .unnumbered}

> ![](media/image10.wmf)

-   The **IRC 7431** permits a taxpayer to bring a civil action in the
    U.S. District Court for damages resulting from unauthorized
    disclosure of FTI including punitive damages for gross negligence.

Training Notes

What you need to say/do

3.  Display **PowerPoint Slide 4-11: Unauthorized Disclosure of FTI.**

4.  Refer participants to **Handout 4-7 IRC 7213(a)** in the Appendix.

5.  Refer participants to **Handout 4-8 IRC 7213A** in the Appendix.

What you need to know

1.  This is a good place for customization to add any pertinent state
    laws concerning unauthorized disclosure.

### Unauthorized Disclosure of FTI -- IRC Code 7213 {#unauthorized-disclosure-of-fti-irc-code-7213 .unnumbered}

![](media/image11.wmf)

-   The **IRC 7213A** describes the criminal penalties for unauthorized
    inspection of returns or return information.

-   The **IRC 7213(a)** describes the criminal penalties for federal and
    state employees who make any unauthorized disclosures of FTI.

-   The **IRS** permits a fine of up to \$5,000, or an imprisonment of
    up to 5 years, or both, together with cost of prosecution.

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-12: Sign the Non-Disclosure Oath.**

What you need to know

2.  This is a good place for customization to add any pertinent state
    security documents that require annual signing.

3.  If there are no security related documents to have signed by the
    participants, then skip **PowerPoint Slide 4-13.**

## Non-disclosure oath

![](media/image12.wmf)

Training Notes

What you need to say/do

1.  Display **PowerPoint Slide 4-13: Thank You!!!**

2.  Review the bulleted list on the next page. Ask participants if there
    are any questions on any of the modules we have covered.

3.  Remind participants of **Handout 1-7 Security Assessment Tool**. Are
    there any questions on the assessment? We have touched base on many
    of the items through this course.

4.  Advise participants to complete **Handout 4-9 Evaluation** in the
    Appendix.

5.  Thank the participants for coming.

## Thank You

![](media/image13.wmf)

-   Module 1: Introduction

-   Module 2: Why Do We Need To Protect The Child Support Enforcement
    Data?

-   Module 3: How Do We Protect The Child Support Enforcement Data?

-   Module 4: Safeguarding Data/Disclosure Limits