Personnel Security per Section 9.3.14 PS family + IRS-specific enhancements + Exhibit 6 ensure that all individuals with FTI access are trustworthy and accountable. (1) Background Investigations: per OPM Federal Investigative Standards + tiered investigations - (a) Tier 1 (Public Trust low risk) for occasional FTI access; (b) Tier 2 (Public Trust moderate risk + Childcare Worker) for routine FTI access; (c) Tier 3 (Confidential clearance equivalent) for sensitive FTI work or contractor staff; (d) Tier 5 (Secret/Top Secret) for national security related; periodic reinvestigation every 5 years (Tier 5) + 10 years (Tier 3 + Tier 2) + ad-hoc on incident. Background check elements: identity verification + criminal records + credit check + employment history + reference check + residence verification + foreign contacts disclosure + medical/psychological as required. (2) Non-Disclosure Agreement (NDA) per Exhibit 6: mandatory NDA for all individuals + employees + contractors + subcontractors with FTI access + signed at hiring + at role change + annually as part of refresher training + post-employment confidentiality obligations + statutory penalty acknowledgement (IRC 7213 imprisonment + 7213A unauthorised inspection + 7431 civil damages). NDA template per Exhibit 6 (specific language mandated by IRS). (3) Disclosure Awareness Training per Section 9.5: annual training for all FTI users + initial training upon hiring/role change + role-based content + interactive + records + certification + delivered by qualified instructor (in-house or external) + IRS-approved curriculum + topics: 6103 overview + permitted disclosures + safeguard responsibilities + incident reporting + penalties + practical scenarios + Q&A. (4) US Citizen Requirement (per Exhibit 4): all individuals handling FTI must be US citizens or US persons (Lawful Permanent Residents Green Card holders) + foreign nationals require Office of Safeguards approval + biographic data + foreign contacts + residence in US + may require Standard Form 86 (SF 86 Questionnaire for National Security Positions). (5) Disciplinary Action: documented procedures for FTI misuse + including verbal + written warnings + suspension + termination + criminal referral per 7213/7213A + civil action per 7431. (6) Termination Procedures: when individual no longer requires FTI access (job change + transfer + termination + retirement) - immediate revocation of access + return of FTI materials + post-employment NDA reminder + exit interview. (7) Personnel Risk Indicators: financial difficulties + foreign contacts + drug/alcohol issues + grievances + behavioural changes + insider threat indicators per CDSE Insider Threat Awareness + escalation to security. (8) Position Sensitivity Designation: per OPM 5 CFR 731 + categorisation Low/Moderate/High Risk Public Trust + critical-sensitive + special-sensitive. (9) Foreign National FTI Access: extremely restricted + only with explicit Office of Safeguards approval + after security assessment + monitoring + reporting + foreign intelligence service contact disclosure. Coordinates with NIST SP 800-53 PS family + OPM Federal Investigative Standards + 5 CFR 731 Position Sensitivity + 5 CFR 732 National Security + SF 86 + SF 85 + CDSE Insider Threat + IRC 7213/7213A/7431 + Office of Personnel Management (OPM) Investigation Services Group + Defense Counterintelligence and Security Agency (DCSA). IRS Pub 1075 Personnel Security applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.