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Publication 1075 - Tax Information Security Guidelines
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corrige_cap_pse_2016.pdf
CAP. PRÉVENTION SANTÉ
Publication 1075
Tax Information
Security Guidelines
For Federal, State
and Local AgenciesSafeguards for Protecting Federal Tax Returns
and Return InformationIRS Mission Statement
Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.Office of
Safeguards Mission Statement
The Mission of Safeguards is to promote taxpayer confidence in the integrity of the tax system by ensuring the confidentiality of IRS information provided to federal, state, and local agencies. Safeguards verifies compliance with Internal Revenue Code (IRC) §6103(p)(4) safeguard requirements through the identification and mitigation of any risk of
loss , breach or misuse of Federal Tax Information (FTI) held by external government agencies.Office of
Safeguards Vision Statement
To serve as a trusted advisor to our Partners, ensuring they have full understanding and insight into FTI requirements and their risk profile, obtain consistent and timely guidance from a "single voice" and receive service and support that is aligned to their risk profile. We will drive the customer experience and FTI compliance via a collaborative and empowered culture and a cross-trained workforce that is built around a risk-based operating model that integrates infrastructure and processes to enable efficient and effective operations. 2Contents
IRS Mission Statement_________________________________________________ 2 Office of Safeguards Mission Statement __________________________________ 2 Office of Safeguards Vision Statement ___________________________________ 2 Highlights for November 2021 Revision__________________________________ 12 Security and Privacy Control Table _____________________________________ 17 INTRODUCTION _____________________________________________________ 23Overview of Publication 10
SAFEGUARD RESOURCES____________________________________________24 Safeguards Website________________________________________________________24 Safeguards Mailbox ________________________________________________________25 KEY DEFINITIONS ___________________________________________________ 25 Federal Tax Information _____________________________________________________25 Return and Return Information________________________________________________26 Personally Identifiable Information (PII) _________________________________________26 Information Received from Taxpayers or Third Parties _____________________________27 Access __________________________________________________________________27 Cloud Computing __________________________________________________________27 Inadvertent Access_________________________________________________________27 Inadvertent Disclosure ______________________________________________________27 Incidental Access __________________________________________________________27 Unauthorized Access _______________________________________________________27 Unauthorized Disclosure ____________________________________________________28 Need -to-Know ____________________________________________________________28 Adverse Action ____________________________________________________________28 Disciplinary Action _________________________________________________________28 Personnel Sanction ________________________________________________________281.0 FEDERAL TAX INFORMATION, REVIEWS and OTHER REQUIREMENTS____29
1.1 General _________________________________________________________ 29
1.2 Authorized Use of FTI _____________________________________________ 29
1.3 Secure Data Transfer ______________________________________________ 30
1.4 State Tax Agency Limitations _______________________________________ 30
31.5 Coordinating Safeguards within an Agency ___________________________ 31
1.6 Safeguard Reviews _______________________________________________ 31
1.6.1 Before the Review _____________________________________________________31
1.6.2 During the Review _____________________________________________________32
1.6.3 After the Review ______________________________________________________32
1.7 Termination of FTI ________________________________________________ 33
1.7.1 Agency Request ______________________________________________________33
1.7.1.1 Termination Documentation _______________________________________________ 33
1.7.1.2 Archiving FTI Procedure __________________________________________________ 34
1.7.2 FTI Suspension, Termination and Administrative Review_______________________34
1.8 Reporting Improper Inspections or Disclosures ________________________ 34
1.8.1 Terms ______________________________________________________________34
1.8.1.1 Data Incident ____________________________________________________________ 34
1.8.1.2 Data Breach _____________________________________________________________ 35
1.8.2 General _____________________________________________________________35
1.8.3 Office of Safeguards Notification Process___________________________________36
1.8.4 Incident Response Procedures ___________________________________________37
1.8.5 Incident Response Notification to
Impacted Individuals ________________________37
1.9 Disclosure to Other Persons________________________________________38
1.9.1 General _____________________________________________________________38
1.9.2 Authorized Disclosure Precautions ________________________________________38
1.9.3 External Personnel Security _____________________________________________38
1.9.4 Disclosing FTI to Contractors or Sub
1.9.5 Re
-Disclosure Agreements ______________________________________________401.10 Return Information in Statistical Reports ____________________________ 40
1.10.1 General ____________________________________________________________40
1.10.2 Making a Request under IRC § 6103(j)____________________________________41
1.10.3 State Tax Agency Statistical Analysis _____________________________________41
2.0 PHYSICAL SECURITY REQUIREMENTS ______________________________ 42
2.A Recordkeeping Requirement - IRC § 6103(p)(4)(A) _____________________ 42
2.A.1 General _____________________________________________________________42
2.A.2 Logs of FTI (Electronic and Non
-Electronic Receipts) _________________________42Figure 1
- Sample FTI Logs__________________________________________________432.A.3 Converted Media______________________________________________________43
2.A.4 Recordkeeping of Disclosures to State Auditors______________________________43
2.B Secure Storage - IRC § 6103(p)(4)(B) ________________________________ 43
42.B.1 General _____________________________________________________________43
2.B.2 Minimum Protection Standards___________________________________________44
Table 1
- Minimum Protection Standards _______________________________________442.B.3 Restricted Area Access_________________________________________________45
2.B.3.1 Visitor Access Logs ______________________________________________________ 45
Figure 2 - Visitor Access Log ____________________________________________________ 462.B.3.2 Authorized Access List ___________________________________________________ 46
2.B.3.3
Controlling Access to Areas Containing FTI__________________________________ 472.B.3.4 Control and Safeguarding Keys and Combinations ____________________________ 47
2.B.3.5 Locking Systems for Secured Areas ________________________________________ 48
2.B.4 FTI in Transit_________________________________________________________48
2.B.4.1 Security During Office Moves ______________________________________________ 48
2.B.5 Physical Security of Computers, Electronic and Removable Media _______________48
2.B.6 Media Off-Site Storage Requirements _____________________________________49
2.B.7 Alternate Work Site ____________________________________________________49
2.B.7.1 Equipment ______________________________________________________________ 49
2.B.7.2 Storing Da
ta ____________________________________________________________ 502.B.7.3 Other Safeguards ________________________________________________________ 50
2.C Restricting Access
- IRC § 6103(p)(4)(C) _____________________________ 502.C.1 General _____________________________________________________________50
2.C.2 Policies and Procedures ________________________________________________51
2.C.3 Background Investigation Minimum Requirements ___________________________53
2.C.3.1 Background Investigation Requirement Implementation _______________________ 54
2.C.4 Personnel Actions_____________________________________________________54
2.C.4.1 Personnel Transfer_______________________________________________________ 54
2.C.4.2 Personnel Sanctions _____________________________________________________ 55
2.C.4.3 Personnel Termination____________________________________________________ 55
2.C.5 Commingling of FTI ___________________________________________________55
2.C.5.1 Commingling of Electronic Media __________________________________________ 56
2.C.6 Access to FTI via State Tax Files or Through Other Agencies___________________56
2.C.7 Offshore Operations ___________________________________________________57
2.C.8 Controls Over Processing_______________________________________________57
2.C.8.1 Agency
-owned and Operated Facility _______________________________________ 572.C.8.2 Agency, Contractor or Sub-Contractor Shared Facilities _______________________ 57
2.C.9 Service Level Agreements (SLA) _________________________________________58
2.C.10 Review Availability of Contractor and Sub
-Contractor Facilities_________________592.C.11 Restricting Access - Other Disclosures ___________________________________59
2.C.11.1 Child Support Agencies - IRC §§ 6103(l)(6), (l)(8) and (l)(10)____________________ 59
2.C.11.2 Human Services Agencies
IRC § 6103(l)(7)_________________________________ 602.C.11.3 Deficit Reduction Agencies
IRC § 6103(l)(10) _______________________________ 602.C.11.4 Centers for Medicare and Medicaid Services
IRC § 6103(l)(12)(C) ______________ 60
2.C.11.5 Disclosures under IRC § 6103(l)(20) ________________________________________ 60
2.C.11.6 Disclosures under IRC § 6103(l)(21) ________________________________________ 60
2.C.11.7 Disclosures under IRC § 6103(i) ___________________________________________ 61
52.C.11.8 Disclosures under IRC § 6103(m)(2)________________________________________ 61
2.D Other Safeguards -IRC § 6103(p)(4)(D) _______________________________ 61
2.D.1 General _____________________________________________________________61
2.D.2 Training Requirements _________________________________________________61
Table 2 - Training Requirements _________________________________________________ 622.D.2.1 Disclosure Awareness Training ____________________________________________ 62
2.D.2.2 Disclosure Awareness Training Products ____________________________________ 64
2.D.3 Internal Inspections and On
-Site Reviews __________________________________642.D.4 Recordkeeping____________________________________________________________ 65
2.D.5 Secure Storage ___________________________________________________________ 65
2.D.6 Limited Access ___________________________________________________________ 65
2.D.7 Disposal _________________________________________________________________ 66
2.D.8 Computer Systems Security ________________________________________________ 66
2.D.9 Plan of Action and Milestones (POA&M) ______________________________________ 66
2.E Reporting Requirements - IRC § 6103(p)(4)(E) _________________________ 66
2.E.1 General _____________________________________________________________66
2.E.2 Report Submission Instructions __________________________________________66
2.E.3 Encryption Requirements _______________________________________________67
2.E.4 Safeguards Security Reports (SSR) _______________________________________67
2.E.4.1 Initial SSR Submission Instructions - New Agency Responsibilities _____________ 68
Table 3
- SSR Evidentiary Documentation ______________________________________692.E.4.2 Agencies Requesting New FTI Data Streams _________________________________ 71
2.E.4.3 Annual SSR Update Submission Instructions_________________________________ 72
2.E.4.4 SSR Submission Dates ___________________________________________________ 72
Table 4
-SSR Submission Dates__________________________________________________ 732.E.5 Corrective Action Plan _________________________________________________73
2.E.5.1 CAP Submission Instructions ______________________________________________ 74
2.E.5.2 CAP Submission Dates ___________________________________________________ 75
Table 5 - CAP Submission Dates _________________________________________________ 752.E.6 Notification Reporting Requirements ______________________________________76
Table 6 - Notification Reporting __________________________________________________ 762.E.6.1 Cloud Computing ________________________________________________________ 76
2.E.6.2 Contractor or Sub-Contractor Access _______________________________________ 77
2.E.6.3 Tax Modeling____________________________________________________________ 77
2.E.6.4 Live Data Testing ________________________________________________________ 77
2.F Disposing of FTI - IRC § 6103(p)(4)(F) ________________________________ 77
2.F.1 General _____________________________________________________________77
2.F.2 Returning IRS Information to the Source ___________________________________78
2.F.3 Destruction and Disposal _______________________________________________78
Table 7
-FTI Destruction Methods ________________________________________________ 782.F.3.1 Media Sanitization________________________________________________________ 79
2.F.4Other Precautions _____________________________________________________79
3.1 General_______________________________________________________________81
3.2 Assessment Process ____________________________________________________81
6 Table 8 - Assessment Methodologies _____________________________________________ 823.3 Technology-Specific Requirements _________________________________________82
3.3.1 Cloud Computing __________________________________________________________ 82
3.3.2 Email Communications _____________________________________________________ 83
3.3.3 Facsimile and Facsimile Devices _____________________________________________ 84
3.3.4 Mobile Devices ____________________________________________________________ 85
3.3.5 Multifunction Devices (MFDs) and High-Volume Printers (HVPs) __________________ 85
3.3.6 Network Boundary and Infrastructure _________________________________________ 85
3.3.7 Virtual Desktop Infrastructure _______________________________________________ 86
3.3.8 Public
-Facing Systems _____________________________________________________ 864.0 NIST 800
-53 SECURITY AND PRIVACY CONTROLS _____________________ 884.1 ACCESS CONTROL ____________________________________________________88
AC -1 Access Control Policy and Procedures _______________________________________ 88 AC -2 Account Management ______________________________________________________ 88 AC -3 Access Enforcement _______________________________________________________ 90 AC -4 Information Flow Enforcement_______________________________________________ 91 AC -5 Separation of Duties _______________________________________________________ 91 AC -6 Least Privilege ____________________________________________________________ 91 AC -7: Unsuccessful Logon Attempts ______________________________________________ 92 AC -8: System Use Notification ___________________________________________________ 93 AC -11: Device Lock_____________________________________________________________ 93 AC -12: Session Termination _____________________________________________________ 94 AC -14: Permitted Actions Without Identification or Authentication _____________________ 94 AC -17: Remote Access__________________________________________________________ 94 AC -18: Wireless Access _________________________________________________________ 95 AC -19: Access Control for Mobile Devices _________________________________________ 96 AC -20: Use of External Systems __________________________________________________ 96 AC -21: Information Sharing ______________________________________________________ 97 AC -22: Publicly Accessible Content _______________________________________________ 97 AC -23: Data Mining Protection ___________________________________________________ 984.2 AWARENESS AND TRAINING ____________________________________________99
AT-1: Awareness and Training Policy and Procedures _______________________________ 99 AT-2: Awareness Training _______________________________________________________ 99 AT-3: Role-Based Training______________________________________________________ 100 AT-4: Training Records ________________________________________________________ 101 AT-6: Training Feedback _______________________________________________________ 1014.3 AUDIT AND ACCOUNTABILITY __________________________________________102
AU -1: Audit and Accountability Policy and Procedures ______________________________ 102 AU -2: Audit Events ____________________________________________________________ 102 AU -3: Content of Audit Records _________________________________________________ 103 AU -4: Audit Storage Capacity ___________________________________________________ 103 AU -5: Response to Audit Processing Failures _____________________________________ 103 AU -6: Audit Review, Analysis and Reporting_______________________________________ 104 AU -7: Audit Reduction and Report Generation _____________________________________ 104 AU -8: Time Stamps ____________________________________________________________ 105 AU -9: Protection of Audit _______________________________________________________ 105 AU -11: Audit Record Retention __________________________________________________ 105 AU -12: Audit Generation _______________________________________________________ 105 AU -16: Cross-Organizational Auditing Logging ____________________________________ 1064.4 ASSESSMENT, AUTHORIZATION AND MONITORING________________________107
CA -1: Assessment, Authorization and Monitoring Policy and Procedures ______________ 107 CA -2: Control Assessments_____________________________________________________ 107 7 CA -3: Information Exchange ____________________________________________________ 108 CA -5: Plan of Action and Milestones _____________________________________________ 108 CA -6: Authorization ___________________________________________________________ 109 CA -7: Continuous Monitoring ___________________________________________________ 109 CA -8: Penetration Testing ______________________________________________________ 110 CA -9: Internal System Connections ______________________________________________ 1104.5 CONFIGURATION MANAGEMENT _______________________________________112
CM-1: Configuration Management Policy and Procedures ___________________________ 112 CM-2: Baseline Configuration ___________________________________________________ 112 CM-3: Configuration Change Control _____________________________________________ 113 CM-4: Security and Privacy Impact Analyses ______________________________________ 114 CM-5: Access Restrictions for Change____________________________________________ 114 CM-6: Configuration Settings ___________________________________________________ 115 CM-7: Least Functionality ______________________________________________________ 115 CM-8: System Component Inventory _____________________________________________ 116 CM-9: Configuration Management Plan ___________________________________________ 117 CM-10: Software Usage Restrictions _____________________________________________ 117 CM-11: User-Installed Software __________________________________________________ 118 CM-12: Information Location ____________________________________________________ 118 CM-13: Data Action Mapping ____________________________________________________ 118 CM-14: Signed Components ____________________________________________________ 1184.6 CONTINGENCY PLANNING _____________________________________________119
CP-1: Contingency Planning Policy and Procedures ________________________________ 119 CP-2: Contingency Plan ________________________________________________________ 119 CP-3: Contingency Training_____________________________________________________ 120 CP-4: Contingency Plan Testing _________________________________________________ 121 CP-9: System Backup __________________________________________________________ 121 CP-10: System Recovery and Reconstitution ______________________________________ 1224.7 IDENTIFICATION AND AUTHENTICATION _________________________________123
IA-1: Identification and Authentication Policy and Procedures ________________________ 123 IA-2: Identification and Authentication (Organizational Users) ________________________ 123 IA-3: Device Identification and Authentication _____________________________________ 124 IA-4: Identifier Management _____________________________________________________ 125 IA-5: Authenticator Management_________________________________________________ 125 IA-6: Authenticator Feedback ___________________________________________________ 127 IA-7: Cryptographic Module Authentication________________________________________ 128 IA-8: Identification and Authentication (Non-Organizational Users) ____________________ 128 IA-9: Service Identification and Authentication _____________________________________ 128 IA-11: Re-Authentication _______________________________________________________ 129 IA-12: Identity Proofing_________________________________________________________ 1294.8 INCIDENT RESPONSE _________________________________________________131
IR-1: Incident Response Policy and Procedures ____________________________________ 131 IR-2: Incident Response Training ________________________________________________ 131 IR-3: Incident Response Testing _________________________________________________ 132 IR-4: Incident Handling _________________________________________________________ 132 IR-5: Incident Monitoring _______________________________________________________ 133 IR-6: Incident Reporting ________________________________________________________ 133 IR-7: Incident Response Assistance ______________________________________________ 134 IR-8: Incident Response Plan____________________________________________________ 134 IR-9: Information Spillage Response _____________________________________________ 1354.9 MAINTENANCE _______________________________________________________136
MA-1: System Maintenance Policy and Procedures _________________________________ 136 MA-2: Controlled Maintenance __________________________________________________ 136 8 MA-3: Maintenance Tools_______________________________________________________ 137 MA-4: Nonlocal Maintenance ____________________________________________________ 137 MA-5: Maintenance Personnel___________________________________________________ 138 MA-6: Timely Maintenance ______________________________________________________ 1394.10 MEDIA PROTECTION _________________________________________________140
MP-1: Media Protection Policy and Procedures ____________________________________ 140 MP-2: Media Access ___________________________________________________________ 140 MP-3: Media Marking __________________________________________________________ 140 MP-4: Media Storage___________________________________________________________ 140 MP-5: Media Transport _________________________________________________________ 141 MP-6: Media Sanitization _______________________________________________________ 141 MP-7: Media Use ______________________________________________________________ 1424.11 PHYSICAL AND ENVIRONMENTAL PROTECTION _________________________143
PE -1: Physical and Environmental Policy and Procedures ___________________________ 143 PE -2: Physical Access Authorizations ____________________________________________ 143 PE -3: Physical Access Control __________________________________________________ 143 PE -4: Access Control for Transmission ___________________________________________ 144 PE -5: Access Control for Output Devices _________________________________________ 144 PE -6: Monitoring Physical Access _______________________________________________ 145 PE -8: Visitor Access Records ___________________________________________________ 145 PE -16: Delivery and Removal____________________________________________________ 145 PE -17: Alternate Work Site______________________________________________________ 1454.12 PLANNING __________________________________________________________147
PL-1: Planning Policy and Procedures ____________________________________________ 147 PL-2: System Security and Privacy Plans _________________________________________ 147 PL-4: Rules of Behavior ________________________________________________________ 149 PL-8: Security and Privacy Architectures _________________________________________ 1494.13 PROGRAM MANAGEMENT ____________________________________________151
PM-1: Information Security Program Plan _________________________________________ 151 PM-2: Information Security Program Leadership Role _______________________________ 151 PM-3: Information Security and Privacy Resources _________________________________ 152 PM-4: Plan of Action and Milestones Process ______________________________________ 152 PM-5: System Inventory ________________________________________________________ 152 PM-7: Enterprise Architecture ___________________________________________________ 153 PM-9: Risk Management Strategy ________________________________________________ 153 PM-10: Authorization Process ___________________________________________________ 154 PM-12: Insider Threat Program __________________________________________________ 154quotesdbs_dbs50.pdfusesText_50[PDF] capacité thermique d'un calorimètre
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