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 perform an attestation assessment to determine your organization’s compliance with the Publication 1075 requirements. We can also assist you in preparation for the attestation of compliance by performing a readiness assessment that will identify any gaps in your compliance with respect to Publication 1075 and provide you with recommendations to remediate identified gaps.