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Part 4. Examining Process

Chapter 3. Midwest Automated Compliance System (MACS)

Section 2. Responsibilities

4.3.2  Responsibilities

4.3.2.1  (05-18-1999)
Overview

  1. This section describes the responsibilities of individuals who administer, oversee, maintain and use MACS.

4.3.2.2  (05-18-1999)
Director, Compliance

  1. The Director, Compliance is the owner of MACS. The office of the Director, Compliance is responsible for setting national standards and policies for the implementation and operation of MACS, and for coordinating with the offices of the Executive Officer for Compliance Service the Area Director and the MDC. It also provides program guidance, program assistance when requested and current information on issues regarding MACS to the Area Director. It is responsible for providing staffing and funding for the ongoing operation of MDC and for program direction, oversight and monitoring of MDC. It approves all requests for data extracts.

4.3.2.3  (05-18-1999)
Area Director/Field Director Compliance Services

  1. The offices of the Area Director and Field Director Compliance Services are responsible for providing program guidance, assistance and oversight to the area and Compliance Services MACS sites respectively within the area. They also ensure that national guidelines and standards, particularly with regard to security requirements, are met. The office of the Area Director is responsible for the timely review of requests for MACS extracts.

4.3.2.4  (05-18-1999)
MACS Development Center (MDC)

  1. MDC is responsible to the Director, Compliance Policy, Centralized Workload Selection Delivery, Examination Return Selection for the maintenance, service and continuing development of MACS. MDC is responsible for the timely distribution of accurate MACS data to user sites, service to Compliance/Compliance Services and coordination with Headquarters MACS program personnel. This includes:

    1. Making and testing program changes to update and improve the system

    2. Maintaining and revising the security certification and accreditation

    3. Producing subsets and extracts for approved requests

    4. Retaining the ability to recreate subsets and extracts for six years

    5. Providing a demonstration database to facilitate the development of filters

    6. Providing telephone assistance to Compliance/Compliance Services customers

    7. Maintaining and distributing a current MACS System Guide and MACS User Guide

    8. Providing periodic user and system administrator training classes

    9. Participating in user meetings upon request

    10. Maintaining the MACS forum and library on the IS Support Networked Bulletin Board System

    11. Conducting site visits when appropriate

    12. Producing and distributing periodic newsletters

    13. Informing users and other internal customers of system changes and other developments of interest or importance

4.3.2.5  (05-18-1999)
Area/Compliance Services Director

  1. The area/compliance services director has overall authority and responsibility for the security and proper operation of MACS as attested to in the site authoization documentation . The area director/compliance services director must ensure that:

    1. C2 security requirements are continuously maintained

    2. Privacy and disclosure safeguards are met

    3. Headquarter and area policies and standards are followed

4.3.2.6  (05-18-1999)
Compliance/Compliance Services Exam Operation

  1. PSP Area Support Manager/Compliance Services Exam Operation Program Manager has responsibility for the physical security, maintenance and administration of the MACS. The System Guide contains detailed information about duties and responsibilities including but not limited to ensuring:

    1. The system is located in a controlled area according to the requirements of the IRM Physical Security Handbook

    2. The system is not remotely accessed by any other computer via modem, LAN, TCS, or other form of intercomputer communication

    3. Access is restricted to authorized users

    4. Security incident and integrity procedures are followed

    5. An adequate audit trail is maintained and reviewed

    6. Approving Research Requests

    7. Approving Subset Requests

    8. Approving access to IRS employee returns

    9. Appointing/Selecting the security officer and reviewing that individual’s work

    10. Security awareness training is provided to the system adminstrator and all users

4.3.2.7  (05-18-1999)
System Administrator

  1. The System Guide contains detailed information on the duties and responsibilities of the MACS system administrator. Some of these are:

    1. Coordinating repairs and maintenance of the system

    2. Installing MACS software and loading data updates and returning data disks to MDC for storage

    3. Ensuring all security features are installed and operating properly

    4. Maintaining a system log that contains system problems and any significant events

    5. Backing up audit trails weekly (except in extenuating circumstances, which must be documented in the system log). See IRM Section 4.3.3.2.3, Audit Trails.

    6. Reviewing audit trails at least monthly

    7. Submitting audit trails to security officer for review

    8. Restricting system access to authorized users

    9. Restricting access to security documentation to persons with a need to know

    10. Maintaining original MACS Research Requests for six years

    11. Reporting security incidents and integrity violations

    12. Loading subset/extract data

    13. Running the Matcher program

    14. Providing IRS employee return information for approved accesses

4.3.2.8  (05-18-1999)
Security Officer

  1. The MACS security officer is responsible for security regarding MACS and is accountable to the PSP Area Support Manager/Compliance Center Exam Operation Services, who has overall responsibility for MACS security. The security officer must not be a user or the system administrator, nor be directly supervised by a user or the system administrator. Some of the responsibilities of the MACS security officer are:

    1. Coordinating security issues with the system administrator

    2. Restricting access to security documentation to persons with a need to know

    3. Reviewing audit trails on a regular basis but not less than monthly

    4. Maintaining audit trail data provided by the system administrator for six years

    5. Taking prompt action to resolve security incidents

4.3.2.9  (05-18-1999)
MACS Coordinator

  1. The MACS Coordinator is a user whose responsibilities include the following:

    1. Developing compliance projects designed to identify noncompliant taxpayers and preparers

    2. Coordinating classification, case building and assignment of MACS identified returns

    3. Providing area profiles

    4. Promoting awareness of MACS as a compliance tool through presentations, memorandums, local procedural documents and individual assistance

    5. Serving as a point of contact for program related inquiries and providing technical, clerical and managerial personnel with instruction, guidance and feedback on program operations and results


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