Ohio Administrative Code › Title 5101:9 - ODJFS Practices › Chapter 5101:9-9 - Federal Tax Return Information Safeguarding Procedures › Section 5101:9-9-26 - Safeguarding federal tax information (FTI) using background investigations

Current through all regulations passed and filed through July 1,
			 2024
(A) Definitions
			 used in this rule.
(1) "Federal Tax
			 Information " (FTI) is any return or return information received
			 from the internal revenue service (IRS), or secondary source, such as the
			 social security administration (SSA), federal office of child support
			 enforcement (OCSE), or U.S. department of the treasury, including the bureau of
			 the fiscal service, centers for medicare and medicaid services (CMS) and also
			 includes any information created and/or maintained by the Ohio department of
			 job and family services (ODJFS) or a county agency that is derived from these
			 sources.
(2) "Return and Return
			 Information." A return is any tax or information return, estimated tax
			 declaration, or refund claim (including amendments, supplements, supporting
			 schedules, attachments or lists) required by or permitted under the internal
			 revenue code (IRC) and filed with the IRS by, on behalf of, or with respect to
			 any person or agency. Return information includes:
(a) The potential liability of any person
			 under the IRC for any tax, penalty, interest, fine, forfeiture, or other
			 imposition or offense.
(b) The
			 taxpayer's name, address and identification number.
(c) Personally identifiable information
			 (PII), including:
(i) The name of a person
			 with respect to whom a return is filed.
(ii) The taxpayer mailing address.
(iii) The taxpayer identification
			 number.
(iv) Email
			 addresses.
(v) Telephone
			 number(s).
(vi) Social security
			 number(s).
(vii) The date and place
			 of birth.
(viii) The mother's
			 maiden name.
(ix) The biometric
			 data (e.g. height, weight, eye color, fingerprints).
(x)
											Bank account
			 information.
(xi) Any combination of
			 the PII identified in this paragraph.
(3) "County Agency" means the county
			 department of job and family services, the public children services agency, and
			 the child support enforcement agency. This definition is intended to be the
			 same as "County Family Services Agency" used in section
			 307.981 of the Revised
			 Code.
(4) "County Agency
			 Contractor" means any governmental or non-governmental entity, which can
			 include an individual, that receives funds from the county agency, whether
			 directly or indirectly, to provide services, assistance, or benefits to
			 individuals or that performs duties or activities for the county agency
			 pursuant to a contract, grant, or other agreement. County agencies authorized
			 to receive FTI to administer temporary assistance for needy families (TANF),
			 supplemental nutrition assistance program (SNAP) and medicaid are prohibited
			 from contracting for services that allow disclosure of or access to FTI in
			 those programs.
(5) A "final
			 candidate" is an individual, whether or not currently employed by a county
			 agency, who has submitted an application for employment at the county agency
			 and who has received an offer of employment conditioned upon a favorable
			 adjudication of an FBI and BCI fingerprint background check.