[Federal Register Volume 63, Number 246 (Wednesday, December 23, 1998)]
[Notices]
[Pages 71188-71189]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-33906]
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DEPARTMENT OF THE TREASURY
Inspector General for Tax Administration
Privacy Act of 1974: Computer Matching Program
AGENCY: Inspector General for Tax Administration, Treasury.
ACTION: Notice.
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SUMMARY: Pursuant to 5 U.S.C. 552a, 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 a Treasury Inspector General for Tax Administration (TIGTA) program
of computer matches in the Internal Revenue Service.
EFFECTIVE DATE: January 22, 1999.
ADDRESSES: Comments or inquiries may be mailed to the Treasury
Inspector General for Tax Administration, 1111 Constitution Avenue, NW,
Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Director, Centralized Case Development
Center, Treasury Inspector General for Tax Administration, (513) 684-
2559.
SUPPLEMENTARY INFORMATION: The Internal Revenue Restructuring and
Reform Act of 1998 (Pub. L. 105-206, section 1103, 112 Stat. 730 (July
22, 1998)) transfers the powers of the Office of Chief Inspector to the
Treasury Inspector General for Tax Administration. The Office of Chief
Inspector (IRS Inspection Service) maintained three Computer Matching
Agreements. One consolidated agreement will replace the three existing
agreements maintained by the Office of Chief Inspector.
Internal Revenue Service management is responsible for discouraging
the perpetration of irregular or illegal acts and limiting any exposure
if an integrity breach occurs. The Office of Treasury Inspector General
for Tax Administration will assist IRS management in achieving this
objective by enhancing its conventional audit and investigative
activities with a program of computer matches.
One IRS organizational strategy is to ensure public confidence in
the integrity of the IRS by a dedication to the highest ethical
standards. One of the ways the Treasury Inspector General for Tax
Administration's Office intends to support this objective is by
providing IRS management an assessment of the organization's ethical
environment through a comprehensive Integrity Program, which includes
detecting and deterring unauthorized access to taxpayer records.
Computer matching is the most feasible method of performing
comprehensive analysis of employee, taxpayer, and tax administration
data because of the large number of employees, the geographical
dispersion of IRS offices, and the tremendous volume of computerized
data that is available for analysis.
NAME OF SOURCE AGENCY: Internal Revenue Service.
NAME OF RECIPIENT AGENCY: Treasury Inspector General for Tax
Administration.
BEGINNING AND COMPLETION DATES: This program of computer matches is
expected to commence on January 18, 1999 but not earlier than the
fortieth day after copies of the Computer Matching Agreement are
provided to the Congress unless comments dictate otherwise. The program
of computer matches is expected to conclude on July 31, 2000, or at the
end of the eighteenth month after the beginning date.
PURPOSE: This program is designed to deter and detect fraud, waste, and
abuse in Internal Revenue Service programs and operations by
identifying employees who have violated or are violating laws, rules,
or regulations related to their employment and to search for indicators
of fraud sufficient to warrant investigation. Specifically, this
program of matches supports the Treasury Inspector General for Tax
Administration's efforts to detect unauthorized access to taxpayer
records.
[[Page 71189]]
AUTHORITY: 5 U.S.C. 301, 26 U.S.C. 7213, 7214, 7608, 7801, 7802, 7803,
18 U.S.C. 1030; and Reorganization Plan No. 1 of 1952, pursuant to
section 7804(a) of the Internal Revenue Code of 1986. The Computer
Security Act of 1987 (Pub. L. 100-235). The Federal Manager's Financial
Integrity Act (FMFIA) (PL 97-255). Executive Order 12674 of April 12,
1989, entitled, ``Principles of Ethical Conduct for Government Officers
and Employees.'' OMB Circular A-130, ``Management of Federal
Information Resources,'' and OMB Circular A-123, ``Management
Accountability and Control.''
CATEGORIES OF INDIVIDUALS COVERED: Current and former employees of the
Internal Revenue Service.
CATEGORIES OF RECORDS COVERED: Included in this program of computer
matches are 26 Treasury or Internal Revenue Service systems. Systems
not previously included in a Computer Matching Agreement of the Office
of Chief Inspector include: FinCEN Database [Treasury DO.200],
Suspicious Activity Reporting System [Treasury DO.212], Bank Secrecy
Act Reporting System [Treasury DO.213], Unified System for Time and
Appeals Records [Treasury/IRS 44.003], and Treasury Integrated
Financial Management and Revenue System [Treasury DO.210] which
replaces Travel Expense Records [Treasury/IRS 32.001].
Records contained in the 26 systems include:
Information related to employee identification and personnel
information: Treasury Integrated Management Information System (TIMIS)
[Treasury/DO .002], General Personnel and Payroll Records [Treasury/IRS
36.003], Individual Return Master File (IRMF) [Treasury/IRS 22.061],
Treasury Integrated Financial Management and Revenue System [Treasury
DO.210].
Information related to computer inquiries and IRS information
systems: Integrated Data Retrieval System (IDRS) security files
[Treasury/IRS 34.018] Individual Returns Files, Adjustments and
Miscellaneous Documents Files [Treasury/IRS 22.034].
Information relating to taxpayers, tax returns, and tax return
information: Individual Master File (IMF) [Treasury/IRS 24.030],
Business Master File (BMF) [Treasury/IRS 24.046], Debtor Master File
[Treasury/IRS 24.070].
Information not uniquely pertaining to an Internal Revenue Service
employee but that could possibly establish a relationship between an
employee and a fraudulent activity: Suspicious Activity Reporting
System [Treasury DO.212], Bank Secrecy Act Reports System [Treasury
DO.213], Lien Files (Open and Closed) [Treasury/IRS 26.009], Acquired
Property Records [Treasury/IRS 26.001], Record 21, Record of Seizure
and Sale of Real Property [Treasury/IRS 26.014].
Dated: December 16, 1998.
Shelia Y. McCann,
Deputy Assistant Secretary (Administration).
[FR Doc. 98-33906 Filed 12-22-98; 8:45 am]
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