G. Are personnel following the agency policy for Section transmitting FTI via fax? (policy in preliminary 9.4.4 section) V. Disposing Federal Taxpayer Information Section (Publication 1075 section 8.0) IRC Section 8.0 6103(p)(4)(F) Objective: To determine if FTI is disposed of properly. Sections A. Does the agency return FTI to the IRS when no 8.1 longer needed? 8.2 Sections B. Does the agency destroy paper FTI in accordance 8.3 with Pub 1075? 8.4 Sections C. Does the agency destroy electronic FTI in 8.3 accordance with Pub 1075? 8.4 D. Does the agency sanitize physical media Section containing FTI before it leaves the physical or 8.3 systemic control of the agency? E. Does the agency ensure FTI is not disclosed during Section disposal processes? 8.4 VI. Section Computer System Security 9.0 To determine if computer security Objective: requirements are met to adequately protect FTI. A. Does the agency perform vulnerability assessments Section in accordance with Pub 1075? 9.3.14.3 Section 9.3.1.12 B. Does the agency require multi-factor authentication 9.3.7.2 for remote access in accordance with Pub 1075? 9.3.9.4 9.4.13 C. Does the agency encrypt FTI in the LAN in Section accordance with Pub 1075? Provide a description 9.3.16.9 of how the FTI is encrypted. 9.3.16.15
G. Are personnel following the agency policy for transmitting FTI via fax? (policy in preliminary section) Section 9.4.4 V. Disposing Federal Taxpayer Information (Publication 1075 section 8.0) IRC Section 6103(p)(4)(F) Section 8.0 Objective: To determine if FTI is disposed of properly. A. Does the agency return FTI to the IRS when no longer needed? Sections 8.1 8.2 B. Does the agency destroy paper FTI in accordance with Pub 1075? Sections 8.3 8.4 C. Does the agency destroy electronic FTI in accordance with Pub 1075? Sections 8.3 8.4 D. Does the agency sanitize physical media containing FTI before it leaves the physical or systemic control of the agency? Section 8.3 E. Does the agency ensure FTI is not disclosed during disposal processes? Section 8.4 VI. Computer System Security Section 9.0 Objective: To determine if computer security requirements are met to adequately protect FTI. A. Does the agency perform vulnerability assessments in accordance with Pub 1075? Section 9.3.14.3 B. Does the agency require multi-factor authentication for remote access in accordance with Pub 1075? Section 9.3.1.12 9.3.7.2 9.3.9.4 9.4.13 C. Does the agency encrypt FTI in the LAN in accordance with Pub 1075? Provide a description of how the FTI is encrypted. Section 9.3.16.9 9.3.16.15
iir-template.docx