# Presentation: 335288

## Safeguarding Data/

- Disclosure Limits

**Notes:**
In the last module of the security awareness training, we will be looking at authorized users of FPLS data, the penalties for unauthorized disclosure of FTI and we will have everyone review and sign a new non-disclosure agreement.

The security awareness training will be done on a yearly basis along with the non disclosure oath.

## Learning Objectives

- Describe and discuss who is authorized to access information from the FPLS and for what authorized purposes
- Discuss Social Security Acts sections §453 and §463 and describe access and penalties described therein
- Identify the Internal Revenue Codes (IRCs) that are applicable to authorized access and the applicable penalties.

##   Requests for Information from the FPLS

-   Requests for Information from the FPLS

- Requesting information from the FPLS requires a two-pronged test . . .

**Who?**

**Why?**

## Section 453

**WHO?**
- IV-D Agency
- Child Support Court
- CP, Legal Guardian, Attorney (Non-TANF Case)
- State Foster Care or Child Welfare Agency

## Section 453

**WHEN?**
- Establishing parentage
- Establishing, setting modifying or enforcing child support obligations
**WHAT?**
- Location
- Wage and employment
- Assets

**Notes:**
Access to FPLS data can best be described as a “Two Prong Test.”
You must be an “authorized user”  using the data for an “authorized purpose.”

## Section 463

**WHO?**
- Agent of State Attorney with authority to enforce custody and visitation
- Court with jurisdiction over custody and visitation
- US Agent or Attorney with authority to investigate, enforce, or bring prosecution in parental kidnapping cases

## Section 463

**WHEN?**
- Enforcing laws in parental kidnapping cases
- Making or enforcing a child custody or visitation determination
**WHAT?**
- Most Recent Address
- Place of Employment

## “Laws That Govern What We Do and Can’t Do”

**Title IV-D of the Social Security Act**

- Imposes restrictions on the use and disclosure of information in the FPLS
- Requires the Secretary of HHS to impose administrative penalties and fines for unauthorized access or disclosure of data
- Requires the Secretary of HHS to establish and implement safeguards to ensure accuracy and restrict access to information in the FPLS

**Notes:**
Sections  453 and 463 of the Social Security Act discuss who is considered an authorized user and for what purpose. We will discuss this in more detail later in module 3.

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

## 
Internal Revenue Code 6103
IRC Code 6103(p)(4)
IRC Code 7213
IRC Code 7213(a)

- Internal Revenue Code 6103
- IRC Code 6103(p)(4)
- IRC Code 7213
- IRC Code 7213(a)

- “Laws That Govern What We Do and Can’t Do”

**Notes:**
The IRS 1075 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.  

Penalties for the unuathorized disclosure of IRS info include a felony punishable by a fine up to $5,000, imprisonment up to 5 years, or both, together w/ the cost of prosecution.  

## Unauthorized Disclosure of FTI

-  IRC Section 7431
- $1,000 fine per act/incident
- All court costs incurred

**Notes:**
The Internal Revenue Code provides information on penalties and fines that can be brought against unauthorized disclosure of FTI.

** The trainer should go over these two slides (IRC Section 7431 and 7213) with the participants and make sure everyone understands exactly what the code means as this is referenced in the non-disclosure agreement. **  

## Unauthorized Disclosure of FTI

**IRC Section7213(a)**
*A fine up to any amount not exceeding $1000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution*** **
**IRC Section 7213**
*A fine up to $5,000*
*Imprisonment up to 5 years*
*Both, together with cost of prosecution*

**Notes:**
Never  disclose to  ANYONE other than the NCP IRS Federal Offset information simply refer to the IRS offset as an “Involuntary Enforcement Action.”

## Sign the 

- Sign the
- Non-Disclosure Oath

**Notes:**
** The trainer should review the non disclosure agreement with participants and then have them sign it.  The trainer or co trainer should sign the witness section of the document **
**Inform the class that a copy will be provided to them for their records and the original will be placed in their file folder with the security department. **      

## Thank You!!!