IRS 1075 & FISMA Compliance Audit Services by Lazarus Alliance
To promote a tax system based on voluntary compliance, the public must maintain a high degree of confidence that the personal and financial information maintained by the Internal Revenue Service (IRS) is protected against unauthorized use, inspection, or disclosure. IRS Publication 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 is defined by the IRS as any return or return information received from the IRS or secondary source.
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The IRS Office of Safeguards requires an Agency to undergo annual internal audits to meet the safeguarding requirements and also provide coverage for security evaluations on a continuous basis. An internal audit helps the agency understand the current security posture of the system. In addition to understanding the risks associated with the system, the agency will not be taken by surprise by the results of a safeguards review.
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Key IRS Publication 1075 Audit Requirements and NIST 800-53 Alignment
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). IRS Publication 1075 has the following key Sections:
- 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
Lazarus Alliance specializes in the assessment of IRS Publication 1075 programs that align with this IRS publication. We apply a risk-based, top-down approach that drives both efficiency and effectiveness into the programs.
Frequently Asked Questions
What is IRS Publication 1075?
IRS Publication 1075, "Tax Information Security Guidelines for Federal, State, and Local Agencies," outlines security controls for protecting Federal Tax Information (FTI). It ensures confidentiality, integrity, and availability of sensitive tax data, aligning with NIST SP 800-53 controls.
Who must comply with IRS 1075?
Agencies, contractors, subcontractors, and data centers handling FTI must comply with IRS 1075. This includes federal, state, local agencies, and private entities receiving FTI directly or indirectly.
How often are IRS 1075 audits conducted?
Agencies must conduct annual internal audits and submit a Safeguard Security Report (SSR) to the IRS. The IRS Office of Safeguards may perform external audits every three years or randomly.
What is the Safeguard Security Report (SSR)?
The SSR is an annual report documenting an agency’s compliance with IRS 1075 controls, including policies, procedures, and audit findings. It must be submitted securely via the IRS Secure Data Transfer (SDT) program.
What are the key IRS 1075 audit requirements?
IRS 1075 audit requirements include:
- Implementing NIST 800-53 controls.
- Maintaining audit logs for FTI access.
- Conducting annual internal audits.
- Submitting SSR and SPR reports.
- Ensuring employee training and background checks.
- Using encryption (AES-128 minimum) for FTI.
How does IRS 1075 align with NIST 800-53?
IRS 1075 maps its controls to NIST SP 800-53 (Rev 4 or 5), covering 18 control families like access control, incident response, and system integrity. This ensures a standardized approach to FTI protection.
Detailed Approach to IRS Publication 1075
Lazarus Alliance’s dedicated IT, financial and operational audit professionals have experience working with a wide variety of industries of all sizes. We partner with you to assist your company in complying with the IRS Publication 1075 requirements.
Proactive not Reactive
Achieve success with the industry’s most proactive and innovative third-party assessment organization. Rely on our industry-leading Cybervisors™ who know the technical rigor and scrutiny you can expect during NIST 800-53 based assessments.
Lazarus Alliance services includes IRS 1075, FISMA and NIST controls assessments, technology reviews, Safeguards Security Report (SSR) development and automation, and vulnerability and penetration testing to provide a few examples.
Cybervisor™ Consultations
A significant differentiator you will immediately appreciate is our Proactive Cyber Security™ IRS 1075 compliance audit methodology, which take a continuous audit approach rather than the end of reporting period Audit Anarchy approach by other firms.
Lazarus Alliance Cybervisors™ assist with IRS 1075 documentation development, including Safeguards Security Report (SSR), Policies, Procedures and more.
Start to Finish in Record Time
Our proven IRS 1075 assessment approach and technology dramatically improves the completion process. We average a huge 46% reduction in the traditional assessment time due to the dedicated ITAM SaaS portal you have 24/7 access, allowing everyone to get-in-and-get-out quickly.
Start working smarter, not harder, today ...
The IRS 1075 assessment professionals at Lazarus Alliance are completely committed to you and your Agency’s IRS 1075 compliance success. We stand ready to partner with your organization.
Call us at +1 (888) 896-7580 and speak to an IRS 1075 Cybervisor™ today.
Trust But Verify!
Many assessment organizations out their claim to be qualified to deliver the IRS 1075 Safeguards Security Report (SSR). Accreditation and authorizations to operate as an assessment provider is essential when your Agency's survival and reputation is at stake.
Lazarus Alliance is an A2LA ISO/IEC 17020 accredited organization, certification number 3822.01.
