Effective Date: January 1, 2014
Previous Policy
IRS Income Match data must NOT be recorded or stored in any place where unauthorized persons may have access to it. (See Sections 110-3 and 706-3 .) Make sure there is NO information in the case that can be identified as IRS data. (IRS income match data is different than the IRS federal tax information that can be received through the federal data hub. The agency does not receive IRS federal tax information at this time.)
To comply with the extra safeguards for IRS data, do not include it in the case record and keep all data which is clearly linked to IRS in locked storage.
NEVER include items in the case record that can form a direct link with the IRS match. Do not refer to IRS in the case record. This includes both notices and the case notes. Use general statements in both. The pre printed request for verification was designed to meet the safeguard rules. If it is completed as designed, it can be filed in the case record. If any extra information is added, it may no longer comply with the rules as it could make clear the link between the request and the IRS match.
Keep case notes entries general. Use "Checked unearned income" or "Cleared Match report." Any information that can be identified specifically as IRS data must be kept in locked storage separate from the case record including the pre-printed request form if it is changes to include any IRS specific information.