Privacy Impact Assessment – SS-8 Integrated Case Processing System (SS8ICP)
SS-8 System Overview
SS-8 Integrated Case Processing System (SS8ICP) is an Internal Revenue Service (IRS) Non-Major or Other Application residing on Windows 2000 servers housed at the Andover Campus Domain (MITS-5) General Support System (GSS). SS8ICP serves as an application for tracking requests by the public for determinations of employment status or clarification of wage issues for Federal employment tax purposes. The system also serves as an online work environment for preparing case histories, documents, reports, and responses for each case. SS8ICP is an information resource site for field personnel looking for information on specific taxpayers, and for referrals for employment tax audit cases.
System of Records Number(s)
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Data in the System
1. Describe the information (data elements and fields) available in the system in the following categories:
A. Taxpayer
B. Employee
C. Audit Trail Information (including employee log-in info)
D. Other (Describe)
A. Taxpayer - The data stored in SS8ICP contains taxpayer ID (TIN), name, address, and employment information.
B. Employee – Employee name and badge number.
C. Audit Trail Information – Login and logoff time, cases pulled, case ID #, and end result.
D. Other – None.
2. Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
A. IRS
B. Taxpayer
C. Employee
D. Other Federal Agencies (List agency)
E. State and Local Agencies (List agency)
F. Other third party sources (Describe)
A. IRS - None.
B. Taxpayer – Taxpayers complete the
SS-8 Form. Other case information, such as phone numbers comes from the examiners and field agents working on the case. The data stored in SS8ICP contains TIN, name, address, and employment information.
C. Employee – Employee name and badge number.
D. Other Federal Agencies – None.
E. State and Local Agencies – None.
F. Other third party sources – None.
3. Is each data item required for the business purpose of the system? Explain.
Yes. The SS8ICP database helps determine who owes employment taxes.
4. How will each data item be verified for accuracy, timeliness, and completeness?
SS8ICP managers manually verify the reports to ensure accuracy, timeliness and completeness of each data item on a weekly basis. An embedded quality review process also takes place at the Service Center.
5. Is there another source for the data? Explain how that source is or is not used. No.
6. Generally, how will data be retrieved by the user?
Users retrieve the data by case ID #, TIN or name.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Users retrieve the data by case ID #, TIN or name.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Managers, System Administrators, and Developers, clerks and tax examiners have access to the data.
9. How is access to the data by a user determined and by whom?
Management determines which employees have access to SS8ICP and for what purposes. Employee access is determined by specific need to access taxpayer data to perform assigned duties. OL 5081 is signed by the employee and the employee’s manager. By signing this document the user and manager is accountable for any misuse of the system.
10. Do other IRS systems provide, receive, or share data in the system? If YES, list the system(s) and describe which data is shared. If NO, continue to Question 12. No.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Not Applicable.
12. Will other agencies provide, receive, or share data in any form with this system? No.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
The procedures for eliminating the electronic data at the end of the retention period are found in IRM 1.15.2. Information ages off (is deleted from) the database at varying intervals, no less than 15 years.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15. No.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
Yes, examiners can query data by occupation category in order to determine trends.
16. Will this system provide the capability to monitor individuals or groups? If yes, describe the business purpose for this capability and the controls established to prevent unauthorized monitoring.
Yes. Tax examiners may alert field staff to cases that merit additional scrutiny. SS8ICP managers manually verify the reports to ensure accuracy, timeliness and completeness of each data item on a weekly basis. An embedded quality review process also takes place at the Service Center.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
Yes. Tax examiners may alert field staff to cases that merit additional scrutiny.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
Yes. Affected parties are notified by letter and given a chance for reconsideration. SS-8 determinations are not considered an examination of a Federal tax return, and the appeal rights available in connection with an examination do not apply. However, if a taxpayer disagrees with a determination, they may request reconsideration.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not Applicable. The system is not web-based.
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