WISP requirements in Tennessee
Tennessee's breach statute is tightly clocked around a 45-day deadline and a FIPS 140-2 encryption definition, so a stale encryption note can change the outcome. A Policywright Tennessee incident file should preserve the discovery or notification date, whether unencrypted data or encrypted data plus the key was acquired, unauthorized-person analysis including employee misuse with unlawful intent, owner/licensee notice for maintained data, law-enforcement delay if any, the 1,000-person consumer-reporting-agency trigger, and substitute-notice analysis at $250,000 or 500,000 people.
Key facts
- Tennessee firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident and owner/licensee notice no later than 45 days from discovery or notification of the breach, subject to law-enforcement delay; if delayed for law enforcement, notice is due no later than 45 days after law enforcement determines notification will not compromise the investigation. Consumer-reporting-agency notice for more than 1,000 persons is due without unreasonable delay.
- The reviewed Tennessee breach-notification section did not verify a routine Attorney General breach-reporting trigger; the Attorney General may enforce identity-theft and consumer-protection obligations under related provisions.
Key takeaways
- Tennessee firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident and owner/licensee notice no later than 45 days from discovery or notification of the breach, subject to law-enforcement delay; if delayed for law enforcement, notice is due no later than 45 days after law enforcement determines notification will not compromise the investigation. Consumer-reporting-agency notice for more than 1,000 persons is due without unreasonable delay.
- The reviewed Tennessee breach-notification section did not verify a routine Attorney General breach-reporting trigger; the Attorney General may enforce identity-theft and consumer-protection obligations under related provisions.
- The WISP should preserve evidence, remediation steps, and annual review records.
Do Tennessee tax preparers need a WISP?
Yes, if they are covered by the FTC Safeguards Rule or IRS tax-data security expectations, they should maintain a written plan. Tennessee state breach-notice duties make incident planning especially important.
The WISP should start with federal obligations because the Safeguards Rule supplies the security-program structure.
Tennessee does not impose a routine Attorney General filing trigger in the reviewed breach-notification section, but it requires notice to all consumer reporting agencies and nationwide credit bureaus without unreasonable delay when notification is required for more than 1,000 persons at one time.
What is specific to Tennessee?
Resident and owner/licensee notice no later than 45 days from discovery or notification of the breach, subject to law-enforcement delay; if delayed for law enforcement, notice is due no later than 45 days after law enforcement determines notification will not compromise the investigation. Consumer-reporting-agency notice for more than 1,000 persons is due without unreasonable delay. The plan should identify who evaluates state notice, who contacts counsel, and where the decision record is kept.
State breach-notification law does not replace the Safeguards Rule. It adds a state-specific response layer when an incident affects Tennessee residents.
Tennessee residents whose personal information was, or is reasonably believed to have been, acquired by an unauthorized person in a breach of system security.
The reviewed Tennessee breach-notification section did not verify a routine Attorney General breach-reporting trigger; the Attorney General may enforce identity-theft and consumer-protection obligations under related provisions.
What should the WISP say?
It should describe real safeguards, assign responsibility, map vendors and systems, and include an incident-response path that reaches state-law review quickly.
For a small firm, the strongest plan is plain and evidence-backed: MFA records, backup tests, access reviews, training, vendor lists, and remediation dates.
The plan should never promise a control that is not actually in place.
| Topic | Tennessee planning note | Evidence |
|---|---|---|
| Federal WISP | Use 16 CFR Part 314 as the program backbone | WISP and annual review |
| IRS tax data | Account for taxpayer records, PTIN practice, portals, and e-file workflows | System inventory and access list |
| Breach notice | Resident and owner/licensee notice no later than 45 days from discovery or notification of the breach, subject to law-enforcement delay; if delayed for law enforcement, notice is due no later than 45 days after law enforcement determines notification will not compromise the investigation. Consumer-reporting-agency notice for more than 1,000 persons is due without unreasonable delay. | Incident clock and counsel review record |
| Regulator path | The reviewed Tennessee breach-notification section did not verify a routine Attorney General breach-reporting trigger; the Attorney General may enforce identity-theft and consumer-protection obligations under related provisions. | Notification decision log |
| State statute | Tenn. Code Ann. § 47-18-2107 | Source URL retained in page sources |
FAQ
Is this legal advice?
No. Policywright is a configurable template product, not a law firm and not legal advice. A qualified lawyer should review state-law reliance or breach-notification decisions.
Does a small firm still need a written plan?
Yes. The Safeguards Rule requires a written information security program for covered financial institutions, and IRS guidance tells paid tax preparers to maintain a written data security plan.
What if a control is not in place yet?
A serious WISP should not pretend. It should identify the gap, assign an owner, set a target date, and preserve a dated remediation record.
Does Tennessee have its own WISP law?
This page does not claim a standalone Tennessee WISP statute for every firm. It explains how federal WISP duties should be paired with Tennessee breach-notification planning.
Who reviews Tennessee breach notice?
The incident plan should route state-law decisions through qualified counsel and preserve any Tennessee Attorney General and Reporter regulator-notice analysis.
Sources
- FTC Safeguards Rule, 16 CFR Part 314 (eCFR)
- FTC, Safeguards Rule: What Your Business Needs to Know
- FTC, Safeguards Rule notification requirement now in effect (16 CFR 314.4(j), eff. May 13, 2024)
- IRS Publication 5708, Creating a Written Information Security Plan
- IRS Publication 4557, Safeguarding Taxpayer Data
- IRS Form W-12, PTIN Application and Renewal
- IRS Publication 1345, Handbook for Authorized IRS e-file Providers
- Tennessee Code § 47-18-2107
- Tennessee Attorney General consumer laws overview
- Tennessee Attorney General and Reporter
- Tennessee Attorney General Target data breach settlement
- Tennessee Attorney General Marriott data breach settlement
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