Appeals Business Objects Environment (BOE) Rules of Behavior

The Rules of Behavior apply to all Appeals BOE users but are not to be used in place of Unauthorized Access of Taxpayer Records (UNAX). These rules are only intended to enhance and further define the rules each user must follow while accessing the BOE.

Access to the Appeals BOE is controlled by Business Entitlement Access Request System (BEARS) privileges. The BEARS system serves the purpose of both authentication and authorization. Authentication determines whether you are allowed to use the application. Authorization determines the role for users in the system (view or create reports).

Although all BOE users have access to all data, BOE users will not:

Request BEARS access beyond the business need

Request or create reports which could contain potential Record of Tax Enforcement Results (ROTERs) or evaluative data from any Appeals function to which they do not report (without specific authorization to know)

Request, read, alter, or share any other function’s report (without specific authorization)

Attempt to access any report data unless it is consistent with the job function

Attempt to circumvent any of the listed Rules of Behavior to access data outside the business need

The BOE Audit Trail feature allows the organization to monitor report activity via security reports. Designated BOE Power Users are granted the role of Audit Trail Administrator and are responsible for generating BOE security reports.

BOE security reports will be reviewed to help detect unauthorized user activity or problems with BOE. If a manager, or other report reviewer, encounters any indication of illegal or improper activity, he/she will refer the findings to the designated management officials.

The reviewer of a BOE security report should be independent. Reviewers should not be the reviewer of their own reports.