Additional Information about Safeguarding of IRS Information
Additional Information for Child Support Clerks about Safeguarding of IRS Information (Federal Tax Information)
Further discussion with Family Support Division - Child Support, identified additional MACSS screens to which court clerks have access that may contain protected federal tax information (FTI):
HELDR |
HELD RECEIPT LIST | ||||
BACKO |
BACKOUT DISTRIBUTED RECEIPT |
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UNRED |
UNIDENTIFIED RECEIPT DETAIL |
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RHELD |
RELEASE HELD RECEIPTS |
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UNREL |
UNIDENTIFIED RECEIPTS LIST |
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F13 FROM DHOLD |
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or F13 from OFFST |
DISBURSEMENT ADJUSTMENT HISTORY LIST |
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DHLDL |
DISBURSEMENT HOLD LIST |
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DOFSL |
DISBURSEMENT OFFSET LIST |
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NOTES |
DIARY NOTE |
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DIARY |
CASE DIARY |
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PREMD |
DCSE PRE-MACSS PAYMENTS/CREDITS |
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PREMC |
CIRCUIT CLERK PRE-MACSS PAYMENTS/CREDITS |
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RLOGB |
RECEIPT LOG BY BATCH |
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HELDO |
OFFICE HELD RECEIPT LIST |
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MEMRL |
MEMBER RECEIPT LIST |
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CDLST |
COLLECTION/DISBURSEMENT LIST |
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DHOLD |
DISBURSEMENT HOLD DETAIL |
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BATCH |
RECEIPT BATCH DETAIL |
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RPOST |
RECEIPT POSTING DETAIL |
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F13 from OFFST |
COLLECTION DETAIL |
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F13 from CDLST |
COLLECTION/DISBURSEMENT DETAIL |
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OFFST |
DISBURSEMENT OFFSET DETAIL |
Child support records, including those contained in MACSS, are protected information. This is reflected in the Court Clerk Handbook, topic 221.04 - Payment Processing and Distribution:
PAYMENT HISTORIES (Sections 454.536 and 454.539 RSMo)
According to state and federal laws and regulations, child support records are not open records (section 454.440, Revised Statutes of Missouri; 42 United States Code, sections 654, 654A, 653, 663; 45 Code of Federal Regulations, sections 302.35, 303.70, 307.13). Because the Missouri Automated Child Support System (MACSS) records are confidential by law, staff may release information from the MACSS case record only when the record is subpoenaed and/or a judge orders release of specific MACSS information.
Payment histories may be certified by the Family Support Division (FSD), Family Support Payment Center (FSPC staff), circuit clerks or their designees. The certified payment history is admissible as proof of credits and payments made on or by the Family Support Payment Center (FSPC) or circuit clerk without further proof or foundation in any judicial or administrative hearing and constitutes prima facie evidence of the amount of support paid.
Although some prosecuting attorney offices have access to MACSS, they still request that the MACSS payment records be certified by the clerk’s office. There is nothing in the statutes that allow clerk staff to refuse to certify a MACSS payment history.
NOTE: Clerks may be asked to certify a MACSS payment history from another county. There is nothing in the statutes that prevent a clerk from certifying a MACSS payment history for an order in another county.
As previously noted, the Payment History REPORT (not the payment history screen CDLST), has been specifically programmed to exclude protected FTI. If you have questions or need further guidance on this topic, please contact the OSCA Help Desk and ask to speak with a child support specialist.