IRS resources

• IRS Publication 5708 — Creating a Written Information Security Plan
  Internal Revenue Service

  The IRS-published WISP guide and sample template for tax professionals.

• IRS Publication 4557 — Safeguarding Taxpayer Data
  Internal Revenue Service

  Long-standing IRS guidance for paid preparers on protecting taxpayer information.

• IRS — Protect Your Clients; Protect Yourself
  Internal Revenue Service

  IRS Security Summit data security resources for tax professionals.

• IRS — Identity Theft Central for Tax Pros
  Internal Revenue Service

  Reporting suspected data theft, EFIN compromise, and client identity theft.

FTC & GLBA

• FTC Safeguards Rule — 16 CFR Part 314
  Federal Trade Commission

  The current implementing regulation for the GLBA safeguarding requirements.

• FTC — FTC Safeguards Rule: What Your Business Needs to Know
  Federal Trade Commission

  Plain-English FTC overview of the nine required elements.

• Gramm-Leach-Bliley Act (GLBA)
  Federal Trade Commission

  Underlying statute that makes tax preparers and similar firms 'financial institutions.'

NIST & standards

• NIST Cybersecurity Framework
  National Institute of Standards and Technology

  Voluntary framework (Identify, Protect, Detect, Respond, Recover) referenced throughout the Safeguards Rule.

• NIST SP 800-53 — Security and Privacy Controls
  National Institute of Standards and Technology

  Control catalog informing administrative, technical, and physical safeguards.

• NIST SP 800-171 — Protecting CUI in Non-Federal Systems
  National Institute of Standards and Technology

  Reference baseline used by many small firms to structure technical safeguards.