Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Department of the Treasury, Internal Revenue Service (IRS))-Match Number 1016, 72775-72777 [2015-29646]

Agencies

• Social Security Administration

[Federal Register Volume 80, Number 224 (Friday, November 20, 2015)]
[Notices]
[Pages 72775-72777]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-29646]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA 2015-0044]


Privacy Act of 1974, as Amended; Computer Matching Program (SSA/
Department of the Treasury, Internal Revenue Service (IRS))--Match 
Number 1016

AGENCY: Social Security Administration (SSA).

ACTION: Notice of a renewal of an existing computer matching program 
that will expire on December 31, 2015.

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SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a renewal of an existing computer 
matching program that we are currently conducting with IRS.

DATES: We will file a report of the subject matching program with the 
Committee on Homeland Security and Governmental Affairs of the Senate; 
the Committee on Oversight and Government Reform of the House of 
Representatives; and the Office of Information and Regulatory Affairs, 
Office of Management and Budget (OMB). The matching program will be 
effective as indicated below.

ADDRESSES: Interested parties may comment on this notice by either 
telefaxing to (410) 966-0869 or writing

[[Page 72776]]

to the Executive Director, Office of Privacy and Disclosure, Office of 
the General Counsel, Social Security Administration, 617 Altmeyer 
Building, 6401 Security Boulevard, Baltimore, MD 21235-6401. All 
comments received will be available for public inspection at this 
address.

FOR FURTHER INFORMATION CONTACT: The Executive Director, Office of 
Privacy and Disclosure, Office of the General Counsel, as shown above.

SUPPLEMENTARY INFORMATION:

A. General

    The Computer Matching and Privacy Protection Act of 1988 (Public 
Law (Pub. L.) 100-503), amended the Privacy Act (5 U.S.C. 552a) by 
describing the conditions under which computer matching involving the 
Federal government could be performed and adding certain protections 
for persons applying for, and receiving, Federal benefits. Section 7201 
of the Omnibus Budget Reconciliation Act of 1990 (Pub. L. 101-508) 
further amended the Privacy Act regarding protections for such persons.
    The Privacy Act, as amended, regulates the use of computer matching 
by Federal agencies when records in a system of records are matched 
with other Federal, State, or local government records. It requires 
Federal agencies involved in computer matching programs to:
    (1) Negotiate written agreements with the other agency or agencies 
participating in the matching programs;
    (2) Obtain approval of the matching agreement by the Data Integrity 
Boards of the participating Federal agencies;
    (3) Publish notice of the computer matching program in the Federal 
Register;
    (4) Furnish detailed reports about matching programs to Congress 
and OMB;
    (5) Notify applicants and beneficiaries that their records are 
subject to matching; and
    (6) Verify match findings before reducing, suspending, terminating, 
or denying a person's benefits or payments.

B. SSA Computer Matches Subject to the Privacy Act

    We have taken action to ensure that all of our computer matching 
programs comply with the requirements of the Privacy Act, as amended.

Mary Ann Zimmerman,
Acting Executive Director, Office of Privacy and Disclosure, Office of 
the General Counsel.

Notice of Computer Matching Program, SSA With the Department of the 
Treasury, Internal Revenue Service (IRS)

A. Participating Agencies

    SSA and IRS.

B. Purpose of the Matching Program

    The purpose of this matching program is to set forth the terms, 
conditions and safeguards under which IRS will disclose to us certain 
return information for use in verifying eligibility for, and the 
correct amount of, benefits provided under Title XVI of the Act to 
qualified aged, blind, and disabled individuals; and Federally 
administered supplementary payments as described in section 1616(a) of 
the Act (including payments pursuant to an agreement entered into under 
section 212(a) of Public Law (Pub. L.) 93-66 (87 Stat. 152)) 42 U.S.C. 
1382 note.

C. Authority for Conducting the Matching Program

    The legal authority for this matching agreement between IRS and us 
is executed pursuant to the Privacy Act of 1974, (5 U.S.C. 522a), as 
amended by the Computer Matching and Privacy Protection Act of 1988, 
and otherwise; and the Office of Management and Budget (OMB) Final 
Guidance interpreting those Acts.
    Public Law 98-369, Deficit Reduction Act of 1984, requires agencies 
administering certain Federally-assisted benefit programs to use 
certain information to ensure proper distribution of benefit payments 
(98 Stat. 494).
    Section 6103 (1)(7) of the Internal Revenue Code (IRC) (26 U.S.C. 
6103(1)(7)) authorizes IRS to disclose return information with respect 
to unearned income to Federal, State and local agencies administering 
certain Federally-assisted benefit programs under the Act.
    Section 1631(e)(1)(B) of the Act (42 U.S.C. 1383(e)(1)(B)) requires 
verification of Supplemental Security Income (SSI) eligibility and 
benefit amounts with independent or collateral sources. This section of 
the Act provides that the ``Commissioner of Social Security shall, as 
may be necessary, request and utilize information available pursuant to 
section 1103(1)(7) of the Internal Revenue Code of 1986'' for purposes 
of Federally administered supplementary payments of the type described 
in 1616(a) of the Act (including payments pursuant to an agreement 
entered into under 212(a) of Pub. L. 93-66).
    The legal authority for the disclosure of our data under this 
agreement is 1106 of the Act (42 U.S.C. 1306), (b)(3) of the Privacy 
Act (5 U.S.C. 552a(b)(3)), and the regulations and guidance promulgated 
under these provisions.

D. Categories of Records and Persons Covered by the Matching Program

    We will provide IRS with identifying information with respect to 
applicants for and recipients of Title XVI benefits from the SSI record 
and Special Veterans Benefit, SSA/OASSIS 60-0103, as published at 71 FR 
1795 (January 11, 2006).
    We will disclose certain information to IRS for aged, blind, or 
disabled individuals who are applicants for, or recipients of, SSI 
benefits or Federally administered State supplementary payments, or 
both. IRS will match our information with its Information Return Master 
File (IRMF) and disclose to us return information with respect to 
unearned income of applicants or recipients identified by us. The 
information IRS discloses to us is limited to unearned income reported 
on information returns.
    IRS will extract return information with respect to unearned income 
from the IRMF, Treas./IRS 22.061, as published at 77 FR 47946-947 
(August 10, 2012), through the Disclosure of Information to Federal, 
State, and Local Agencies (DIFSLA) program.
    We will furnish IRS with the Social Security number and Name 
Control (first four characters of the surname) for each individual for 
whom unearned income information is being requested in accordance with 
the current IRS Publication 3373, DIFSLA Handbook: Disclosure of 
Information to Federal, State and Local Agencies.
    When there is a match of an individual identifier, IRS will 
disclose to us the following: Payee account number, payee name and 
mailing address, payee taxpayer identification number (TIN), payer name 
and address, payer TIN, and income type and amount.

E. Inclusive Dates of the Matching Program

    The effective date of this matching program is January 1, 2016, 
provided that the following notice periods have lapsed: 30 days after 
publication of this notice in the Federal Register and 40 days after 
notice of the matching program is sent to Congress and OMB.

[[Page 72777]]

The matching program will continue for 18 months from the effective 
date and, if both agencies meet certain conditions, it may extend for 
an additional 12 months thereafter.

[FR Doc. 2015-29646 Filed 11-19-15; 8:45 am]
BILLING CODE 4191-02-P