220 R.I. Code R. 220-RICR-40-00-2.3

Current through December 26, 2024

Section 220-RICR-40-00-2.3 - Definitions

A. "Access" means the direct use, contact, handling or viewing of federal tax information, as defined herein, in paper or electronic form, regardless of the frequency, likelihood or extent of such access.

B. "Department" means the Department of Administration.

C. "Disqualification" means the loss of eligibility to serve in a specific position with access to FTI (as defined herein).

D. "Division" means the Division of Human Resources.

E. "Federal Tax Information" or "FTI" includes federal tax return or return information received directly from the IRS or obtained through an authorized secondary source, such as the Social Security Administration (SSA), Federal Office of Child Support Enforcement (OCSE), Bureau of the Fiscal Service (BFS), Centers for Medicare and Medicaid Services (CMS), or another entity acting on behalf of the IRS pursuant to an IRC 6103(p)(2)(B) Agreement.

1. FTI expressly excludes information received directly from taxpayers or third-parties. (IRS Publication 1075 Section 1.4.4).

2. FTI may include Personally Identifiable Information (PII). FTI may include the following PII elements:

a. Name of a person with respect to whom a return is filed.

b. Taxpayer mailing address.

c. Taxpayer identification number.

d. E-mail addresses.

e. Telephone numbers.

f. Social Security Numbers.

g. Bank account numbers.

h. Date and place of birth.

i. Mother's maiden name.

j. Biometric data (e.g., height, weight, eye color, fingerprints).

k. Any combination of the above.

3. FTI converted into a new medium by the State remains FTI.

F. "Felony," as defined under R.I. Gen. Laws § 11-1-2, means "any criminal offense which at any given time may be punished by imprisonment for a term of more than one year, or by a fine of more than one thousand dollars ($1,000)."

G. "Misdemeanor," as defined under R.I. Gen. Laws § 11-1-2, means "any criminal offense which may be punishable by imprisonment for a term not exceeding one year, or by a fine of not more than one thousand dollars ($1,000), or both."

H. "Preliminary Disqualifying Offense(s)" means:

1. Conviction of any felony, as defined in (F) of this Part, under Rhode Island law or other jurisdiction within the last ten (10) years.

2. Conviction of any misdemeanor, as defined in (G) of this Part, related to the following offenses committed under Rhode Island law or other jurisdiction equivalent within the last ten (10) years:

a. Bribery (See, e.g., R.I. Gen. Laws § 11-7-1et seq.);

b. Computer Crimes (See, e.g., R.I. Gen. Laws §§ 11-52-1et seq., 11-52.2-1et seq., and 11-52.3-1et seq.);

c. Embezzlement (See, e.g., R.I. Gen. Laws §§ 11-41-3 and 11-41-11);

d. Extortion (See, e.g., R.I. Gen. Laws § 11-42-1et seq.);

e. Forgery (See, e.g., R.I. Gen. Laws § 11-17-1 et seq.);

f. Fraud (See, e.g., R.I. Gen. Laws § 11-18-1 et seq.);

g. Identity theft (See, e.g., R.I. Gen. Laws §§ 11-49-1et seq., 11-49.2-1et seq., and 11-49.3-1et seq.);

h. Larceny (See, e.g., R.I. Gen. Laws § 11-41-1et seq .);

i. Making false representations (See, e.g., R.I. Gen. Laws § 11-58-1et seq.);

j. Ancillary Acts to Preliminary Disqualifying Offenses:

(1) Conspiracy;

(2) Attempt;

(3) Acting as an accessory.

3. Outstanding warrants, indictments or pending charges for a Preliminary Disqualifying Offense(s) as defined herein.

I. "Site" means a location defined by the Department that is exposed to FTI.

J. "Unauthorized access" occurs when an unauthorized entity or individual accesses FTI without authority, as defined in IRC 6103.

220 R.I. Code R. 220-RICR-40-00-2.3

Adopted effective 2/23/2020