Which of the following is not a typical safeguard protecting taxpayer confidentiality in data processing?

• A. Legal prohibitions on disclosure
• B. Restricted access
• C. Public disclosure of all taxpayer data
• D. Encryption and audit trails

Answer: (C)

Safeguarding taxpayer confidentiality in data processing centers on limiting access to information and protecting it from exposure. Legal prohibitions on disclosure create a binding rule that information cannot be shared without proper authority. Restricted access ensures that only individuals with a legitimate need to know can view the data. Encryption protects data both in transit and at rest, making it unreadable to unauthorized parties, while audit trails keep a record of who accessed what and when, helping to deter and detect improper use. Public disclosure of all taxpayer data would expose sensitive information publicly, which would violate confidentiality and undermine trust and security. So, public disclosure is not a typical safeguard.