[Federal Register Volume 81, Number 9 (Thursday, January 14, 2016)]
[Notices]
[Pages 1997-1998]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-00570]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974
AGENCY: Internal Revenue Service, Treasury.
ACTION: Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as
amended, and Office of Management and Budget (OMB) Guidelines on the
conduct of Matching Programs, notice is hereby given that the Internal
Revenue Service (IRS) intends to continue matching computerized data
within its systems of records for the purpose of detecting and
deterring breaches of security policy by IRS personnel and/or
contractors. This notice is intended to comply with the Privacy Act of
1974, 5 U.S.C. 552a, as amended by the Computer Matching and Privacy
Protection Act of 1988, Public Law 100-503, and the Computer Matching
and Privacy Protection Amendments of 1990, Public Law 101-508, as well
as OMB guidelines.
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SUMMARY: The IRS is continuing its program of reviewing detections of
potential violations of security policies to determine whether there
has been an actual violation. This review includes matching data from
existing IRS systems of records such as:
I. Treasury Payroll and Personnel System [Treasury/DO.001]
II. Subsidiary Accounting Files [Treasury/IRS 22.054]
III. Automated Non-Master File (ANMF) [Treasury/IRS 22.060]
IV. Information Return Master File (IRMF) [Treasury/IRS 22.061]
V. CADE Individual Master File (IMF) [Treasury/IRS 24.030]
VI. CADE Business Master File (BMF) [Treasury/IRS 24.046]
VII. Audit Trail and Security Records [Treasury/IRS 34.037]
VIII. General Personnel and Payroll Records [Treasury/IRS 36.003]
This review may include using data elements such as:
I. Employee name, Social Security number (SSN), standard employee
identification number (SEID), address, email addresses
II. Employee spouse's name, SSN, address
III. Taxpayer entity information, including prior and current name,
taxpayer identification number, address, tax return/account
information
IV. Electronic transmission specifics, such as sender's email
address, recipient's email address, recipient's internet service
provider, transmission date and time, IP address, computer machine
name, terminal identification
Reporting: A report describing this proposal has been provided to
OMB and the Congressional committees responsible for oversight of the
Privacy Act in accordance with the Privacy Act of 1974, OMB Guidelines
on the Conduct of Matching Programs (54 FR 25818, June 19, 1989), OMB
Bulletin 89-22, ``Instructions on Reporting Computer Matching Programs
to the Office of Management and Budget (OMB), Congress and the
Public,'' and OMB Circular No. A-130, (rev. Nov. 28,
[[Page 1998]]
2000), ``Management of Federal Information Resources.''
Notice Procedures: IRS employees, contractors, and other
individuals who have been granted access to IRS information, or to IRS
equipment and resources, are notified regularly that their computer
activity is monitored. This information is also publicized in the
System of Records Notice ``Audit Trail and Security Records--Treasury/
IRS 34.037'' (77 FR 155 (August 10, 2012)).
Security: All information obtained and/or generated as part of the
IRS computer matching program will be safeguarded in accordance with
the provisions of 5 U.S.C. 552a, 26 U.S.C. 6103, as well as IRS record
safeguarding requirements, which conform to Treasury Directive (TD) 80-
05, Records and Information Management, and TD P 71-10, Department of
the Treasury Security Manual, and are no less restrictive than the
standards prescribed in IRS Publication 1075, Tax Information Security
Guidelines for Federal, State and Local Agencies. Matches under this
program will comply with the standards of OMB policy M-06-16,
Protection of Sensitive Agency Information, requiring that sensitive
information, including all Personally Identifiable Information be
protected at all times.
Records Usage, Duplication And Disclosure: 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 resulting
analyses or investigations, IRS employees may duplicate the records
used only to perform 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.
Legal And Regulatory Authority: The IRS must safeguard information
to comply with 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.
Sending confidential information without sufficient protection violates
IRS security policy. This matching program will assist the IRS in
protecting that sensitive information from unauthorized use or
disclosure.
DATES: Comments must be received no later than February 16, 2016. The
matching program became effective May 22, 2015, and the renewal will
become effective February 23, 2016 unless the IRS receives comments
which cause reconsideration of this action.
ADDRESSES: Comments should be sent to the Office of Privacy,
Governmental Liaison and Disclosure, Internal Revenue Service, 1111
Constitution Avenue NW., Washington, DC 20224. Comments will be
available for inspection and copying in the IRS Freedom of Information
Reading Room (Room 1621) at the above address. The telephone number for
the Reading Room is (202) 622-5164 (not a toll-free number).
FOR FURTHER INFORMATION CONTACT: David Silverman, Management and
Program Analyst, IRS Office of Privacy, Governmental Liaison and
Disclosure, (202) 622-5625 (not a toll-free number).
Dated: January 8, 2016.
Ryan Law,
Director for FOIA and Transparency, U.S. Department of the Treasury.
[FR Doc. 2016-00570 Filed 1-13-16; 8:45 am]
BILLING CODE 4830-01-P