Guidance on Live Data and Cloud Computing Requests and 45-Day Notifications


IRC §6103 limits the use of federal tax information (FTI) to certain purposes based on the authority under which received.

Due to security, risk of unauthorized disclosure and use of FTI, Safeguards requires notification 45 days before implementing certain operations or technology capabilities that use FTI.

There are additional circumstances or technology implementations that require agencies to submit notification to the Office of Safeguards (e.g., Disclosure to a Contractor), at a minimum of 45 days ahead of the planned implementation.

For those who were unable to attend the Safeguards Office Hours call we have provided links to documents associated with the call.