For agency contracts that will or may include the entry, handling, processing, storage, movement, sharing of or access to FTI by a supplier or any subcontractor of supplier in any manner, IRS Publication 1075 shall apply to that Contract. The Tax Information Security Guidelines for Federal, State and Local Agencies – Exhibit 7, Safeguarding Contract Language, as appropriate, and the requirements specified in Exhibit 7 in accordance with IRC 6103(n) are included by reference and are located at this URL: https://www.vita.virginia.gov/media/vitavirginiagov/supply- chain/pdf/Mandatory_IRS_Pub_1075_for_FTI_data-1.pdf. Suppliers must acknowledge that they will comply with all applicable requirements of these terms and IRS Publication 1075 in its entirety. Non-compliance with the terms and IRS Publication 1075 may be determined, solely by the agency, as a material breach of the contract. FTI consists of federal tax returns and return information (and information derived from it) that is in the agency's possession or control which is covered by the confidentiality protections of the Internal Revenue Code (IRC) and subject to the IRC 6103(p)(4) safeguarding requirements including IRS oversight. FTI is categorized as Sensitive but Unclassified information and may contain personally identifiable information (PII).