Relevant Language:
1.4.1 - FEDERAL TAX INFORMATION - Safeguarding FTI is critically important to continuously protect taxpayer confidentiality as required by the IRC 6103. FTI may consist of returns or return information and may contain personally identifiable information (PII). FTI is any return or return information received from the IRS or secondary source, such as SSA, Federal Office of Child Support Enforcement or Bureau of Fiscal Service. FTI includes any information created by the recipient that is derived from return or return information. 1.4.2 RETURN AND RETURN INFORMATION - IRC 6103(b)(2)(B) defines a return as any tax or information return, estimated tax declaration, or refund claim (including amendments, supplements, supporting schedules, attachments, or lists) required by or permitted under the IRC and filed with the IRS by, on behalf of, or with respect to any person or entity...Return information, in general, is any information collected or generated by the IRS with regard to any person’s liability or possible liability under the IRC. IRC 6103(b)(2)(A)defines return information as very broad. It includes but is not limited to: Information, including the return, that IRS obtained from any source or developed through any means that relates to the potential liability of any person under the IRC for any tax, penalty, interest, fine, forfeiture, or other imposition or offense. Information extracted from a return, including names of dependents or the location of business. The taxpayer’s name, address, and identification number. Information collected by the IRS about any person’s tax affairs, even if identifiers,such as name, address, and identification number are deleted. Status of whether a return was filed, under examination, or subject to other investigation or processing, including collection activities. Information contained on transcripts of accounts. 1.4.3 PERSONALLY IDENTIFIABLE INFORMATION - FTI may include PII. FTI may include the following PII elements: The name of a person with respect to whom a return is filed, His or her mailing address, His or her taxpayer identification number, Email addresses, Telephone numbers, Social Security Numbers, Bank account numbers, Date and place of birth, Mother’s maiden name, Biometric data (e.g., height, weight, eye color, fingerprints), Any combination of the preceding. 1.4.4 INFORMATION RECEIVED FROM TAXPAYERS OR THIRD PARTIES - FTI does not include information provided directly by the taxpayer or third parties (third parties do not include the secondary sources identified in Section 1.4.4, Federal Tax Information). If the taxpayer or third party subsequently provides returns, return information, or other PII independently, the information is not FTI as long as the IRS source information is replaced with the newly provided information.
