IRS 1075

Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies and Entities, provides very detailed audit requirements. Publication 1075 documents the managerial, operational, and technical security controls that must be implemented as a condition of receipt of FTI. IRS has mapped the IRS Publication 1075 control requirements to the National Institute of Standards and Technology (NIST) control requirements (NIST SP 800-53).

Modules include:

Section 1.0, Introduction
Section 2.0, Federal Tax Information and Reviews
Section 3.0, Record Keeping Requirement
Section 4.0, Secure Storage
Section 5.0, Restricting Access
Section 6.0, Other Safeguards
Section 7.0, Reporting Requirements
Section 8.0, Disposing of FTI
Section 9.0, Computer System Security

IRS 4812

Publication 4812 is a new publication designed to identify security requirements for contractors and any subcontractors supporting the primary contract. It identifies security controls and requirements for contractors (and their subcontractors) who handle or manage Internal Revenue Service (IRS) Sensitive But Unclassified (SBU) information on or from their own information systems or resources. The level of required security controls may vary depending on the duration, size, and complexity of the contract.

Modules include:

Access Control and Approving Authorization for IT Assets (AC)
Awareness and Training (AT)
Audit and Accountability (AU)
Security Assessment and Authorization (CA)
Configuration Management (CM)
Contingency Planning (CP)
Identification and Authentication (IA)
Incident Response (IR)
Maintenance (MA)
Media Protection (MP)
Physical and Environmental Protection (PE)
Planning (PL)
Program Management (PM)
Personnel Security (PS)
Risk Assessment (RA)
System and Services Acquisition (SA)
System and Communications Protection (SC)
System and Information Integrity (SI)

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IRS 1075

IRS 4812

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