X-CUI-TAX Informational

Protect Federal Taxpayer Information

Official citation: 26 USC 6103; IRS Pub 1075

Class: informational · Severity: medium

Requirement text

26 USC 6103; IRS Pub 1075

What it means

Federal Tax Information received from the IRS is among the most tightly controlled CUI categories. 26 USC 6103 restricts disclosure and IRS Publication 1075 prescribes the safeguards, including specific access, logging, and reporting controls. FTI handling is audited by the IRS.

Required by

— 26 USC 6103; IRS Pub 1075
— 26 USC 6103; IRS Pub 1075
Legal — 26 USC 6103; IRS Pub 1075
GovCon — 26 USC 6103; IRS Pub 1075

Educational reference only — not legal advice. Consult a qualified assessor or attorney for binding compliance determinations.