ĐĎॹá>ţ˙ CEţ˙˙˙B˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁ'` đż0pbjbjLULU 5.?.?J %˙˙˙˙˙˙¤       \”´´´8ěđ o?ä 6"XXX3.au š>œ>œ>œ>œ>œ>œ>$SAhťC„Ŕ> 33Ŕ>  XXŰŰ>X''' X Xš>'š>''Ţ49   @=X ŕď‹l’Ě´‘dÔ:(†>3?<o?ü:D?Dő(?DP@=@=F?D †>'Ŕ>Ŕ> o?đ đ đ Ä´đ đ đ ´4HV      Ő> Safeguards Technical Assistance Memorandum Use of FTI in Open Source Software Response Open source software, while it can be useful in many instances and appear to be cost effective, may present a security risk because open source developers don’t typically follow security best practices when developing their software. Additionally, support for the open source software is not always provided by the vendor, and open source vendors can be slow to respond to identified flaws in their applications with a security fix. Additionally, many open source software products are part of an open community that allows anyone to contribute updates and bug fixes, which isn’t always done with security in mind, so the onus is on the distribution channel to validate releases. When deciding to procure open source software, the agency should seek companies that will provide software support, and consider the cost of potentially having to pay a third-party to support the software by issuing security patches and bug fixes if direct support from the software vendor is not an option. The agency should also consider the open source software’s ability to comply with IRS Publication 1075 security requirements. For example, any software that will transmit federal tax information (FTI) must encrypt the FTI using a FIPS 140-2 compliant encryption module that has been validated through the NIST Cryptographic Module Validation Program (CMVP). IRS Safeguards recommends any agency considering the use of FTI in open source software mirror the IRS policy that is used internally at the IRS to govern the use of open source software. The IRS Policy in the Internal Revenue Manual (IRM 10.8.1.4.4.1) is that open source software can be installed on IRS systems if it is – Legally licensed software Approved by IRS Modernization and Information Technology Services (MITS) Adheres to a secure configuration baseline checklist either from government, industry or the software vendor References Internal Revenue Manual (IRM) 10.8.1.4.4.1  HYPERLINK "http://www.irs.gov/irm/part10/irm_10-008-001-cont01.html" http://www.irs.gov/irm/part10/irm_10-008-001-cont01.html IRS Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies and Entities, August 2010 NIST Cryptographic Module Validation Program (CMVP) http://csrc.nist.gov/groups/STM/index.html     PAGE  PAGE 1 OPYCˇÂíî45mnp„…†ŢéęJKMNPQSTVW]^_abhóçŮĐÉпвв§˛ĐœœƒœƒĐ~~~~wtwtg^0JOJQJ^Jj0JOJQJU^J0J j0JU jU6OJQJ^JmH sH OJQJ^JaJmH sH OJQJ^JmH sH 0JOJQJ^JaJjOJQJU^JaJ5OJQJ^JaJ OJQJ^JOJQJ^JaJ5OJQJ\^JmH sH OJQJ\^JmH sH 5OJQJ^JmH sH $+NOPY  7 8 Ÿ   ĺćIśˇÂopęëJLMOúúúřňřřřřřřřřííířňňňćňňřřř„^„m$ & F7$8$H$$a$JoýýOPRSUV_`almnopýýýýýôňýôňýýě7$8$H$„ü˙„&`#$ hijklopňäňŰŇOJQJ^JaJ0JOJQJ^J0JOJQJ^JmHnHuj0JOJQJU^J301hP°Đ/ °ŕ=!°"°# $ %°°Đ°Đ Đ† œ0H@ń˙H Normal,nCJOJQJ_HmH sH tH DA@ň˙ĄD Default Paragraph FontRió˙łR  Table Normalö4Ö l4Öaö (kô˙Á(No List .ţô˙ń.Appendix F*W@ň˙* Strong5\PB@P Body Text¤d¤d[$\$OJQJaJmH sH jšł#j  Table Grid7:VÖ0˙˙˙˙˙˙6U@ň˙16  Hyperlink >*B*ph˙4 @B4 Footer  ĆŕŔ!.)@˘Q.  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