Justice Manual § 3-15.120

Information security involves the control and safeguarding of Limited Official Use (LOU) information and National Security information (NSI). Other departments and agencies entrust LOU information and NSI to the USAOs during investigations and litigation. It is important that USAOs protect LOU information and NSI, and any materials developed using such information, in the same manner as the originators. All LOU information and NSI must be protected to prevent disclosure to individuals not authorized access to the information.

Limited Official Use (Sensitive) Information. Departmental policy defines LOU information, also referred to as “sensitive,” and establishes procedures for its protection. LOU information includes, but is not limited to grand jury information, informant and witness information, investigative material, Federal tax and tax return information, Privacy Act information, and information that can cause risk to individuals or could be sold for profit.

Tax Returns and Return Information. Tax returns and tax return information from any source is regarded as LOU information. Tax returns and return information received from the Internal Revenue Service, however, are further subject to the confidentiality and disclosure provisions of 26 U.S.C. §§ 6103(h)(tax administration), 6103(i)(federal laws not related to tax enforcement), and 6103(p)(safeguarding); the applicable Treasury regulations; and the IRS’s requirements for safeguarding federal tax information set forth in Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies and its updates.

Questions regarding § 6103(h) regarding disclosures for tax administration should be directed to the Tax Division’s Southern Region, [see JM 6-1.130]. Questions regarding disclosures for federal law enforcement unrelated to tax administration should be directed to Policy & Statutory Enforcement Unit, Office of Enforcement Operations, Criminal Division [see JM 9–13.900]. Finally, for questions regarding the specific safeguarding requirements for returns and return information obtained directly or indirectly from the IRS, contact the appropriate office of your component.

Grand Jury Information. Access to grand jury material shall be restricted to the Assistant United States Attorneys (AUSAs) assigned to the case and those personnel deemed necessary by the AUSA to carry out the official duties related to the grand jury activities.

National Security (Classified) Information. NSI, which is also referred to as “classified information,” concerns national defense and foreign relations matters. National and Departmental policies prescribe requisite procedures for marking, handling, storing, and transmitting NSI. Refer to Paragraph 3-15.100, for guidance on requesting national security clearances.