Category of Written Decisions: CUI

In the realm of Controlled Unclassified Information (CUI), understanding the source documents that establish the confidentiality and safeguarding requirements is crucial. This article provides a step-by-step guide on locating the source documents for CUI Authorities under the specific banner marking of 26 USC 6110 (Specified) Banner Marking CUI//SP-WDT.

Understanding the Authority Designation

The "26 USC 6110 (Specified)" refers to a specific section of the United States Code related to tax return information confidentiality under the Internal Revenue Code. This section assigns the CUI designation for IRS and tax-related sensitive information, requiring special handling and marking protocols.

Accessing the Source Legal Text

The primary source document for the authority behind the CUI designation is the official text of 26 U.S. Code § 6110. This text can be found in official legal repositories such as the U.S. Government Publishing Office (GPO) or legal databases like Cornell’s Legal Information Institute (LII).

Reviewing amendments, related IRS regulations, and Department of Treasury orders referencing this code section helps understand any nuances or additional stipulations that inform CUI handling under this authority.

CUI Registry Verification

The CUI Registry, maintained by the National Archives and Records Administration (NARA), stores authoritative source documents for all CUI categories and subcategories, including those derived from 26 USC provisions. This registry provides links, summaries, and official Federal Register notices that establish and describe CUI authorities such as 26 USC 6110.

In the case of “CUI//SP-WDT” markings, the registry may specify that additional written determinations or agency-specific guidance clarify or restrict handling beyond the baseline authority.

Agency-Specific Guidance and Implementation

Consult Department of Treasury or IRS internal guidelines that implement 26 USC 6110 CUI authorities, which often contain procedures for document handling, declassification, dissemination controls, and banner markings. These guidelines align with Executive Order 13556 and the CUI Program. Written Determinations (WDT) may be issued by designated officials specifying particular control measures.

Agencies may have document repositories or secured systems where the official source documentation and authority records are maintained.

Document Marking Procedures

Ensure that documents protected under this designation bear the banner marking CUI//SP-WDT clearly on the cover or headers, indicating specified authority under 26 USC 6110 with a written determination for additional safeguarding controls. Follow the CUI Program marking guidance to ensure consistent application and recordkeeping for audit and compliance purposes.

Validation and Audit

Ensure through audit trails and metadata that each document’s CUI authority traces back to the 26 USC 6110 statute and the associated written determination. Documentation of the control authority linking the document to the statute is essential for CUI oversight, incident response, and decontrolling procedures.

While a direct procedural guide may not be readily available, synthesizing known CUI Program practices and the specific legal citation (26 USC 6110) represents standard practice for locating and verifying source documents for CUI authorities under this code and banner marking.

If official agency-specific instructions or repository access are required, contacting the agency’s CUI Program Manager or Information Security Office is recommended for the precise source document locations and written determinations related to the CUI//SP-WDT marking under 26 USC 6110.

It is also important to note that sanctions are associated with the specified authority, including sections 26 USC 6110(j), 26 USC 7213, 26 USC 7213A, and 26 USC 7431.

In summary, locating and verifying source documents for CUI Authorities under 26 USC 6110 (Specified) Banner Marking CUI//SP-WDT requires a systematic approach, including understanding the authority designation, accessing the source legal text, verifying the CUI Registry, consulting agency-specific guidance, implementing document marking procedures, validating and auditing the documents, and seeking agency assistance when needed.