U.S. IRS Publication 1075 — Tax Information Security Guidelines for Federal, State, and Local Agencies

Why it Matters

IRS Publication 1075 helps agencies and contractors safeguard FederalTax Information through comprehensive controls, supporting dataconfidentiality, regulatory compliance, and audit preparedness.

Key benefits include:

• Strengthen data protection practices

Ensure theconfidentiality and integrity of tax information with strict accesscontrols and monitoring requirements across IT environments.

• Enhance regulatory alignment

Align securitymeasures with federal guidelines and standards to support statutoryobligations and facilitate consistent compliance reporting.

• Increase audit readiness

Maintain detaileddocumentation, policies, and procedures to demonstrate compliance andfacilitate efficient responses during audits or reviews.

• Improve incident detection and response

Implement robustincident management protocols, helping organizations quicklyidentify, report, and mitigate security breaches involving tax data.

• Promote operational resilience

Reduce risks ofservice disruption and data loss by requiring ongoing riskassessments and effective physical and logical safeguards.

How it Works

U.S. IRS Publication 1075 establishes a comprehensive set ofregulatory requirements and security safeguards aimed at protectingFederal Tax Information (FTI) handled by federal, state, and localagencies. The framework structures its guidelines into key domainsincluding access control, physical security, incident response, mediaprotection, and risk management, drawing from established bestpractices and integrating specific obligations for safeguarding FTI.These requirements are mapped to detailed security controls and auditprocedures that facilitate ongoing compliance monitoring.

In practice, agencies implement IRS Publication 1075 by adoptingmandated security controls, conducting regular risk assessments, andmapping these controls to their internal governance programs.Organizations undertake ongoing compliance reviews, monitor theirsecurity posture, and maintain procedures for reporting andresponding to potential incidents. This operational approach supportssecure handling, sharing, and storage of FTI, and ensures continuousalignment with evolving IRS regulatory expectations.

With SmartSuite, organizations operationalize IRS Publication 1075 byleveraging control libraries tailored to FTI security practices,maintaining risk registers, and managing policy governance. Theplatform enables evidence collection, compliance tracking, andsupports remediation workflows to address audit findings. Dashboardsand reporting features facilitate audit readiness by providingvisibility into compliance activities and ongoing monitoring efforts.

Key Elements

• Access Control Requirements

Specifiesprocedures and mechanisms for managing user identities andrestricting access to Federal Tax Information systems.

• Audit and Accountability Measures

Describesrequirements for system logging, monitoring, and maintaining recordsto support transparency and compliance.

• Physical and Environmental Security

Outlinessafeguards to protect physical locations housing FTI, includingfacility access and environmental controls.

• Risk Assessment Processes

Establishespractices for regularly evaluating threats, vulnerabilities, and theeffectiveness of implemented security controls.

• Incident Response Protocols

Definesstructured procedures for detecting, reporting, and addressingsecurity incidents involving FTI.

• Data Protection and Encryption

Organizesrequirements for securing data in transit and at rest to preventunauthorized disclosure.

• Training and Security Awareness

Details ongoingeducation programs to ensure personnel understand privacy obligationsand secure handling practices for FTI.

Framework Scope

IRS Publication 1075 is implemented by federal, state, local, andtribal agencies, as well as contractors, that access or handleFederal Tax Information (FTI). The framework governs the security ofinformation systems and physical environments processing tax data andis commonly applied to support regulatory compliance and dataprotection efforts for audit and assurance programs.

Framework Objectives

IRS Publication 1075 outlines essential security controls and riskmanagement practices for safeguarding federal tax information (FTI).

Protect the confidentiality and integrity of tax data throughcomprehensive data protection measures

Strengthen cybersecurity governance and oversight for organizationshandling federal tax information

Enhance compliance with federal data protection, privacy, andregulatory requirements

Establish effective risk management strategies to reduce thelikelihood of data breaches

Support consistent audit readiness with documented security controlsand compliance processes

Promote operational resilience by maintaining robust incidentresponse and recovery procedures IRS Publication 1075 aligns closelywith NIST SP 800-53 and FISMA, focusing on the protection of federaltax information (FTI). Government agencies and contractors implementit to meet federal and state regulatory obligations, oftenintegrating it with frameworks like ISO 27001 or PCI DSS forcomprehensive data security and compliance assurance.

Framework in Context

IRS Publication 1075aligns closely with NIST SP 800-53 and FISMA, focusing on theprotection of federal tax information (FTI). Government agencies andcontractors implement it to meet federal and state regulatoryobligations, often integrating it with frameworks like ISO 27001 orPCI DSS for comprehensive data security and compliance assurance.

Common Framework Mappings

IRS Publication 1075 is often mapped to other widely adopted securityand privacy frameworks to streamline compliance, enable sharedcontrols, and reduce audit complexity for organizations handlingsensitive tax information.

Mapped frameworks include:

CIS Controls

COBIT

FedRAMP

FISMA

HIPAA

ISO/IEC 27001

NIST Cybersecurity Framework

NIST SP 800-53

PCI DSS

SOC 2

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