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COMBINED MANUAL

ISSUE DATE 12/2014

IEVS NON-DISCLOSURE AND EMPLOYEE AWARENESS

0010.24.24

MFIP, DWP, SNAP: IRS regulations require that all employees with access to federal tax data (for example: UNVI and BEER match information), are aware of the special security requirements. There are federal criminal and civil penalties for unauthorized inspection and/or disclosure of this information. There are also state data privacy requirements. See 0003.09.09 (Client Rights, Private and Confidential Data), 0010.24.21 (IEVS Safeguarding Responsibilities).

● Criminal penalties for willful unauthorized INSPECTION:

- Fine in any amount not exceeding $1,000, together with the cost of prosecution.

OR - Imprisonment of not more that 1 year, together with the cost of prosecution.

OR - Both.

● Criminal penalties (felony) for willful unauthorized DISCLOSURE:

- Fine in any amount not exceeding $5,000 together with the cost of prosecution.

OR - Imprisonment of not more than 5 years together with the cost of prosecution.

OR - Both.

● Civil damages are also possible:

- If a person knowingly, or by reason of negligence, inspects or discloses return or return information, unless it results from a good faith, but erroneous, interpretation of the law. Damages are the greater of:

- - $1,000 for each act plus the cost of the action.

OR - - The sum of the actual damages, and possible punitive damages plus the cost of the action.

NOTE: Disclosure restrictions and penalties apply even after employment with your human services agency has ended.

MSA, GA, GRH: No provisions.