Compliance

Publication 1075

Internal Revenue Service Publication 1075 (IRS 1075) provides guidance to ensure the policies, practices, controls, and safeguards employed by recipient agencies, agents, or contractors adequately protect the confidentiality of Federal Tax Information (FTI).  FTI as defined by the IRS is any tax return or return information received from the IRS or secondary source.

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

AARC-360 can either issue an Attestation of Compliance report in accordance with AICPA’s Statement on Standards for Attestation Engagements No. 18 (AT-C Section 105, Concepts Common to All Attestation Engagements; AT-C section 315, Compliance Attestation) for the Publication 1075, Tax Information Security Guidelines.  Alternatively should the organization need a report only for internal use, AARC-360 can issue an Assessment report with results of our assessment including gaps wherever identified and recommendation to remediate them.