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MS 0680 (3) C. Procedures for BENDEX Information: 1. Do not scan any BENDEX information into ECF. BENDEX information is: a. Earned income data found on Worker Portal screens identified by the banner which states, “This screen contains IRS data – do not print;” and b. Retirement, Survivors Disability Insurance (RSDI) income data and earned income data found on BENDEX Inquiry and Kentucky Information Management System (KYIMS) Job Menu, program 39, New BENDEX. 2. Do not mention BENDEX in case comments. Document that the income amount was verified by system inquiry on mm/dd/yyyy. 3. If it is necessary to print and keep any BENDEX screen information, it must be stored under two-barrier security in a folder or file labeled with form DTA-FTI-1. The case record may only reference where verification is filed. 4. Do not copy, fax, or e-mail BENDEX information. D. Purging IRS Federal Tax Information found in Case Records: [Case records cannot contain any BENDEX information, IEVS information, or Department of Child Support Services (DCSS) screens containing IRS data. 1. Check all active and inactive case records for BENDEX information, IEVS information, and DCSS screens containing IRS data. 2. Purge BENDEX information, IEVS information, and DCSS screens containing IRS data found in the active and inactive case records. The purged information must be disposed of following the procedures in General Safeguarding Procedures, item A.6.] E. Penalties for Failure to Safeguard IRS Information: 1. Unauthorized inspection or disclosure of Federal income tax returns or return information may be punishable by a $5,000 fine, five years imprisonment, or both, plus the cost of prosecution, per Internal Revenue Code Section 7213(a); 2. A taxpayer may bring suit for civil damages in a US District Court for unauthorized disclosure or unauthorized inspection of returns and return information, per Internal Revenue Code Section 7431. This Section allows for punitive damages in case of willful inspection or disclosure or gross negligence, as well as the cost of the action; and 3. These civil and criminal penalties apply to the individual worker even if the unauthorized disclosures or unauthorized inspection were made after employment with the Agency terminated and if the individual is no longer an employee of the Commonwealth of Kentucky. F. Improper Inspection or Disclosure: