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In addition to the penalties described in Section 4425.05.05, an employee shall be discharged from employment upon conviction. 4425.05.05 INTERNAL REVENUE CODE PENALTIES

The Internal Revenue Service (IRS) exchanges Federal Tax Information (FTI) with the Division of Family Resources (DFR) through the UUIDX and BEER matches. This information is provided under the condition that strict security guidelines will be followed in the storage, use and disclosure of the FTI. FTI must be restricted to employees within the agency whose duties or responsibilities require access to determine eligibility. FTI obtained through the UUIDX and BEER matches may not be viewed online, revealed in writing or verbally to unauthorized persons. Any DFR staff who disclose FTI to an unauthorized person will be subject to the penalties described in Internal Revenue Code (IRC) Sections 7213, 7213A and 7431 that are copied in this manual section. Therefore, all eligibility staff must be aware of the safeguarding procedures and penalties for disclosure of FTI that is found on UUIDX or BEER interfaces. Safeguarding procedures include the following: • Do not print the UUIDX or BEER screens. • Secure copies of FTI in secure rooms or containers • Properly destroy FTI. • Use the "Cover Letter For FI 0014 and FI 0065" (FI 0023) when verifying FTI. • Do not mention "IRS" as the source of information. • Do not disclose unverified FTI to third parties. • Do not file FTI in case files. These safeguarding procedures are explained in the Internal Revenue Service (IRS) Publication 1075 (September 2016) Following is a copy of IRC Section 7213. Unauthorized disclosure of information: (1) Returns and return information: (2) Federal employees and other persons. -It shall be unlawful for any officer or employee of the United States, or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. (3) State and other employees.-It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d)(i)(3)(B)(i)(l)(6), (7), (8), (9), (10), or (11) or (m)(2) or (4) of section 6103. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution. (4) Other persons. -It shall be unlawful for any person to whom any return or return information (as defined in section 6103(b)) is disclosed in a manner unauthorized by this title thereafter willfully to print or publish in any manner not provided by law any such return or return