This message discusses detailed requirements that must be applied when procuring or developing various multi-factor authentication implementations. This document explains the different authentication factors and addresses the security requirements for implementing multi-factor authentication to meet the requirements of the Office of Safeguards. The number of factors is important, as it implies a higher probability that presenter of the identify evidence is who they claim to be. Multi-factor authentication decreases the probability that the requestor is not the person who he says he or she is. Multi-factor authentication drastically reduces the risk of identity theft and unauthorized disclosure of FTI. looking to reduce costs, allow employees to work from home or telework. These requirements are more important as agencies. 1075, is any access to an agency information system by a user communicating through an external network (i.e. It also requires that any remote access has multi-factor authentication implemented. 1075) requires that all access to federal tax information (FTI) occurs from agency-owned equipment. Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies (Pub.