This SCSEM is used by the IRS Office of Safeguards to evaluate compliance with IRS Publication 1075 for agencies that have implemented a cloud computing environment that receives, stores, processes or transmits Federal Tax Information (FTI). The first release of this SCSEM focuses on the Software as a Service (SaaS) cloud service model. Future releases will include guidance for agencies implementing a Platform as a Service (PaaS), and Infrastructure as a Service (IaaS) cloud service model.