Privacy Act of 1974, 79562-79563 [2020-27136]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 238 (Thursday, December 10, 2020)]
[Notices]
[Pages 79562-79563]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-27136]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of a New Matching Program.

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SUMMARY: Pursuant to the Privacy Act of 1974, as amended, and the 
Office of Management and Budget (OMB) Guidelines on the Conduct of 
Matching Programs, notice is hereby given of the conduct of the 
Internal Revenue Service (IRS) Data Loss Prevention Computer Matching 
Program. The program helps the IRS detect potential violations of 
security policies to determine whether there has been an actual 
violation by matching data from existing IRS systems of records.

DATES: Comments on this matching notice must be received no later than 
30 days after date of publication in the Federal Register. If no public 
comments are received during the period allowed for comment, the re-
established agreement will be effective March 24, 2021, provided it is 
a minimum of 30 days after the publication date.
    Beginning and completion dates: The matches are conducted on an 
ongoing basis in accordance with the terms of the computer matching 
agreement in effect with the IRS as approved by the applicable Data 
Integrity Board(s). The term of this agreement is expected to cover the 
18-month period, March 24, 2021 through September 23, 2022. Ninety days 
prior to expiration of the agreement, the parties to the agreement may 
request a 12-month extension in accordance with 5 U.S.C. 552a(o).

ADDRESSES: Inquiries may be sent by mail to the Office of Privacy, 
Governmental Liaison and Disclosure, Internal Revenue Service, 1111 
Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: David Silverman, Management and 
Program Analyst, IRS Privacy, Governmental Liaison and Disclosure, 202-
317-6452 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The notice of the matching program was last

[[Page 79563]]

published at 83 FR 42980-981 (August 24, 2018). Members of the public 
desiring specific information concerning an ongoing matching activity 
may request a copy of the applicable computer matching agreement at the 
address provided above.

PARTICIPATING AGENCIES:
    IRS.

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
    The Internal Revenue Service must safeguard information to ensure 
that it is kept confidential as required by the Internal Revenue Code, 
the Privacy Act of 1974, the Bank Secrecy Act, Title 18 of the United 
States Code, the Federal Information Security Management Act (FISMA), 
and other applicable laws that require safeguarding of information. 
Sending confidential information without sufficient protection is a 
violation of IRS security policy. This matching program will assist the 
IRS in ensuring that sensitive information is properly protected from 
unauthorized use or disclosure.

PURPOSE:
    The purpose of this program is to detect and deter breaches of 
security policy by IRS employees, contractors, or other individuals who 
have been granted access to IRS information or to IRS equipment and 
resources, who send electronic communications in an insecure, 
unencrypted manner.

CATEGORIES OF INDIVIDUALS:
    IRS employees, contractors, or other individuals who have been 
granted access to IRS information, equipment, and resources.

CATEGORIES OF RECORDS:
    IRS will use any or all of the data elements in the listed systems 
of records to the extent necessary to accomplish a computer match. Data 
elements include, but not limited to, employee name, Social Security 
Number (SSN), employee number, address, email addresses; employee 
spouse's name, SSN, address; taxpayer name, Taxpayer Identification 
Number (TIN), address, tax return/account information, taxpayer entity 
information, including prior and current name; electronic transmission 
specifics, internet Protocol (IP) Address, computer machine name, 
terminal identification; general personnel and payroll records, etc. 
The information generated and/or obtained during these computer matches 
will be used by IRS employees in the performance of their official 
responsibilities. Access to this information is limited to those 
individuals who have a need to know the information in the performance 
of their official duties. These individuals are subject to criminal and 
civil penalties for the unauthorized inspection and/or disclosure of 
this information. During the execution of this program of computer 
matches and the resultant analyses or investigations, the records used 
may be duplicated by IRS employees only for use in performing their 
official duties. The information collected or generated as part of this 
program of computer matches may only be disclosed in accordance with 
the provisions of 5 U.S.C. 552a, 26 U.S.C. 6103, and any other 
applicable Federal privacy provisions.

SYSTEM(S) OF RECORDS:
    The following systems of records maintained by the IRS and the 
Department of the Treasury Offices may be utilized:

    1. Correspondence Files and Correspondence Control Files [Treasury/
IRS 00.001]
    2. Correspondence Files: Inquiries About Enforcement Activities 
[Treasury/IRS 00.002]
    3. Employee Complaint and Allegation Referral Records [Treasury/IRS 
00.007]
    4. Taxpayer Advocate Service and Customer Feedback and Survey 
Records [Treasury/IRS 00.003]
    5. Third Party Contact Records [Treasury/IRS 00.333]
    6. Stakeholder Relationship Management and Subject Files [Treasury/
IRS 10.004]
    7. Volunteer Records [Treasury/IRS 10.555]
    8. Annual Listing of Undelivered Refund Checks [Treasury/IRS 
22.003]
    9. File of Erroneous Refunds [Treasury/IRS 22.011]
    10. Foreign Information System (FIS) [Treasury/IRS 22.027]
    11. Individual Microfilm Retention Register [Treasury/IRS 22.032]
    12. Subsidiary Accounting Files [Treasury/IRS 22.054]
    13. Automated Non-Master File (ANMF) [Treasury/IRS 22.060]
    14. Information Return Master File (IRMF) [Treasury/IRS 22.061]
    15. Electronic Filing Records [Treasury/IRS 22.062]
    16. CADE Individual Master File (IMF) [Treasury/IRS 24.030]
    17. CADE Business Master File (BMF) [Treasury/IRS 24.046]
    18. Audit Underreporter Case File [Treasury/IRS 24.047]
    19. Acquired Property Records [Treasury/IRS 26.001]
    20. Lien Files [Treasury/IRS 26.009]
    21. Offer in Compromise Files [Treasury/IRS 26.012]
    22. Trust Fund Recovery Cases/One Hundred Percent Penalty Cases 
[Treasury/IRS 26.013]
    23. Record of Seizure and Sale of Real Property [Treasury/IRS 
26.014]
    24. Taxpayer Delinquent Account (TDA) Files [Treasury/IRS 26.019]
    25. Taxpayer Delinquency Investigation (TDI) Files [Treasury/IRS 
26.020]
    26. Identification Media Files System for Employees and Others 
Issued IRS Identification [Treasury/IRS 34.013]
    27. Security Clearance Files [Treasury/IRS 34.016]
    28. Automated Background Investigations System [Treasury/IRS 
34.022]
    29. Audit Trail and Security Records [Treasury/IRS 34.037]
    30. Treasury Payroll and Personnel System [Treasury/DO.001]
    31. Treasury Child Care Tuition Assistance Records [Treasury/
DO.003]
    32. Public Transportation Incentive Program Records [Treasury/
DO.005]
    33. Treasury Financial Management Systems [Treasury/DO.009]

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2020-27136 Filed 12-9-20; 8:45 am]
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