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Medical Services – IRS Safeguards Appendix Page 4 of 5 tax return information is in the case record, then an entry to the IRS destruction log is required. To expedite the screening of cases for tax return data, enter "IRS" in the upper right corner of the face sheet of the case to alert staff that the case contains tax return information from the IRS. It is important that all offices use a consistent method to notate cases for IRS data since cases are often transferred between offices. The Control logs will be forwarded to the Assistant Director of the Office of Program Planning and Development no later than August 15th of each year. A copy of the Control log will be retained in the county office for five complete years from the date of its submission to Central Office. SAFEGUARD CONTROLS A control list will be maintained in each DHS county office substantiating that each employee authorized to receive and use IRS tax return information has received a copy of the IRS Confidentiality and Safeguard Procedures and has been made fully aware of the penalties for unauthorized disclosure. Each new agency employee entitled to access IRS tax return information must also be added to the control list prior to accessing the data. This list will contain, at a minimum, the name and signature of the person responsible for IRS data, the date that safeguard procedures were reviewed and the supervisor's initials. The list is subject to review by the Management & Evaluation Unit, the Program Support Specialist, the Program Support Manager, and other Central Office staff as deemed necessary. In addition, the control list will be made available for on-site inspections made by the Internal Revenue Service. ON-SITE INSPECTIONS Annual inspections will be conducted to ascertain that safeguards are being followed. A complete record will be made of each inspection and kept on file in the DCO Office of Program Planning and Development. A complete record of the inspections will be submitted to OPPD by August 15 of each year. Any deficiencies noted as a result of an on-site inspection will require that corrective action measures be taken. These inspection records will be maintained for a period of three years or until reviewed by the Internal Revenue Service, whichever is later. An on-site inspection will include the following: 1. A review of the storage and handling of federal tax information; 2. A review of the dissemination of federal tax reports to appropriate agency staff; 3. An assessment of county office security features;