C-2400, Safeguarding Federal Income Data

Revision 21-3; Effective September 1, 2021

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 Safeguards 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 as much as $5,000 or imprisonment for as long as 5 years, or both, together with the cost of prosecution.
    • Section 7213A – Unauthorized Inspection of Returns or Return Information, a criminal misdemeanor punishable upon conviction by a fine of as much as $1,000 or imprisonment for as long as 1 year, or both, together with the cost of prosecution.
    • Section 7431 – Civil Damages for Unauthorized Disclosure of Returns and Return Information, 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.

Related Policy

Custody of Records, C-2300
System Generated IEVS Worksheet Legends of IRS Tax Data, Appendix XVII
IRS Tax Code, Sections 7213, 7213A and 7431, Appendix XVIII