DATE: July 5, 2019
TO: State and Tribal IV-D Directors
SUBJECT: IRS Requirements for Tribes Accessing Federal Tax Information
The IRS Office of Safeguards recently released requirements (below) regarding tribal IV-D agencies accessing federal tax information (FTI) through a state IV-D agency, which it plans to publish as part of its review and reporting processes in the near future. Please note that these requirements do not impact the IRS Safeguards’ Use of FTI for Child Support Enforcement Purposes Matrix and the options available to tribal IV-D agencies that are not under a contract with a state child support agency regarding FTI access.
We anticipate that affected states and tribes will have questions about these new requirements. IRS will host a conference call to discuss the requirements and address your questions. We’ll notify you when IRS shares more information about the call.
At a minimum, the following terms are required in a state CSEA contract with a tribal entity to authorize re-disclosure of limited FTI pursuant to Title 26 of the Internal Revenue Code (IRC) 6103(l)(6)(b):
Statements indicating that a tribal entity has sovereign immunity under the terms of the contract or that a tribal entity is not considered an employee or agent of the state contradict the existence of a valid contract to authorize re-disclosure of limited FTI pursuant to IRC 6103(l)(6)(b).
Scott M. Lekan
Office of Child Support Enforcement