C-2400, Custody of Records

Revision 24-3; Effective Sept. 1, 2024

Records must be safeguarded. Use reasonable diligence to protect and preserve records and to prevent disclosure of the information they contain except as provided by HHS regulations.

Reasonable diligence for employees responsible for records includes always keeping records:

in a locked office when the building is closed;

properly filed during office hours;

in the office except when authorized to remove or transfer them; and

per the guidelines for electronic file information as referenced in the HHS Computer Usage and Information Security training.

In addition to the measures for custody of records, use the following to safeguard tape match data obtained through the Income Eligibility and Verification System (IEVS) module within the Automated System of Office of Inspector General (ASOIG) application:

Use IEVS data only for the purpose of determining eligibility for MEPD, Medicare Savings Program (MSP), Medical Assistance, Temporary Assistance for Needy Families (TANF) and Supplemental Nutrition Assistance Program (SNAP) benefits.

Verify IEVS tax data before taking adverse case actions.

Review the Annual Safeguarding IRS Federal Tax Information training and the following three laws that explain criminal and civil penalties for unauthorized disclosure of tax data once a year: Section 7213 – Unauthorized Disclosure of Returns or Return Information, a criminal felony punishable upon conviction by a fine up to $5,000 not including the cost of prosecution, imprisonment for up to five years or both. Section 7213A – Unauthorized Inspection of Returns or Return Information, a criminal misdemeanor punishable upon conviction by a fine up to $1,000 not including the cost of prosecution, imprisonment for up to one year or both. Section 7431 – Civil Damages for Unauthorized Disclosure of Returns and Return Information, which permits a taxpayer to sue for civil damages if a person knowingly or negligently discloses tax return information and upon conviction, a notification to the taxpayer.