The following actions are prohibited:

• viewing SSA data without a business need

• copying SSA data in any form

• sending SSA data by email or fax

• printing or exporting SSA data from any source

• downloading or saving FTI from any source to any other source

• disclosing SSA data to the taxpayer

Improper use of SSA data will result in corrective action and possible disciplinary action that may include termination.