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to be copied, transmitted via means including, but not limited to, e-mail and facsimile (See Policy on the Prohibition of FTI via email and fax), or transcribed any federal tax information received into the customer’s file, or the case narrative. Despite the format of the document received, anything from IRS, New Hires and BEERS must be treated as confidential. DCAS/ACEDS personnel/users can only use information that is independently verified to effect case action. Additionally, DCAS/ACEDS personnel/users must not identify FTI, BEERS or NDNH as data sources when requesting additional information from the customer or a third party to verify the information. Need to Know Disclosure: Federal Tax information, SSA, PII, HIPAA and/or NDNH information is permissible to disclose to other DCAS/ACEDS personnel/user when there is collaboration in a case and the information is needed to perform official job duties. Disclosure of privileged information is on a need-to-know basis between DCAS/ACEDS personnel/users. Penalties Imposed for Non-compliance: Pursuant to Title 26 U.S. Code IRC Sections 7431, 7213(a) and 7213A, unauthorized disclosure means to make tax return, SSA and/or NDNH information known to anyone in any unauthorized manner. DCAS/ACEDS personnel/users, current or former, will be penalized for disclosure of information related to confidential tax information, Social Security Administration (SSA), PII, HIPAA, or National Directory of New Hires (“NDNH”) information to anyone who is not entitled to and/or authorized to the information. Pursuant to local and federal law, penalties may include monetary fines up to $5,000.00, and (5) years imprisonment. Additionally, the penalty for unauthorized disclosure of HIPAA information is from $100.00 to $50,000.00. Also, under IRC Section 7431, a tax payer can sue a person in a civil action case and they can be held personally liable for unauthorized use and disclosure of a customer’s information and/or inappropriate disclosure of the information.

PROHIBITION OF TRANSMITTING FEDERAL TAX INFORMATION VIA EMAIL OR BY FACSIMILE 3.10

ALL Handling of Federal Tax Information (“FTI”): If and when FTI, BEERS or NDNH data is received or held in paper form and/or in an electronic format, DCAS/ACEDS personnel/users are prohibited from transmitting or causing to be transmitted FTI for any reason via means including, but not limited to, e- mail and/or facsimile, including federal tax information related to Hearings and Appeals. Despite the format of the document received, anything from IRS, New Hires and BEERS must be treated as confidential.