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GGD-85-71 1 (1985-08-23)

handle is hein.gao/gaobabntz0001 and id is 1 raw text is: 


                      UNITED STATES GENERAL ACCOUNTING OFFICE
        _U1                  WASHINGTON, D.C. 20548


GENERAL GOVERN MEN
    DIVISION

                                         August 23, 1985
    B-21 5208



    Mr. Guerry Notte, Director
    Disclosure and Security Division
    Internal Revenue Service                                    128188

    Dear Mr. Notte:

         Subject: Tax Information Safeguard Activity
                   AnnualReport (GAO/GGD-85-71)

         This is our annual report on safeguarding tax returns and
    return information for the calendar year ended December 31,
    1984, as required by the Internal Revenue Service's (IRS) Tax
    Information Security Guidelines (Publication 1075).

         Publication 1075 requires that we report (1) significant
    changes in safeguard procedures or authorized access to tax
    return information adopted over the period and any changes or
    enhancements to physical and computer security measures used to
    safeguard tax information; (2) the results of internal inspec-
    tions conducted to ensure that written procedures are followed;
    and (3) the identity of return information disposed of during
    the period and the date and manner of destruction. The follow-
    ing sections provide information relating to those three
    requirements.

    CHANGES TO SAFEGUARD PROCEDURES

        Our policies and procedures for safeguarding tax informa-
    tion are set forth in GAO Order 0135.1. That Order

         --cites GAO's statutory authority to obtain and review
           tax information;

        --describes our policies and procedures for starting,
           conducting, and completing assignments that require
           access to tax information;

        --describes our policies and procedures for preventing
           the unauthorized disclosure of tax information in GAO's
           custody;


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