Privacy Impact Assessment – Automated Quarterly Excise Tax Listing

Data in the System

1. Generally describe the information to be used in the system in each of the following categories, Taxpayer, Employee, Other.

Taxpayer:  AQETL is a web-based program that is a listing of all Form 720, Quarterly Excise Tax Returns.  The system compares the current returns to the prior quarter returns, and alerts Headquarters and Cincinnati employees to possible errors or late filed returns.

Employee:  AQETL is accessed by ten authorized accounting analysts.  It does not contain any personnel data.

Other:  None

2. a. What are the sources of the information in the system?

The AQETL data is derived from the Form 720 Trust Fund.   

b. What IRS files and databases are used?

The AQETL database resides at Enterprise Computing Center ECC-MTB.  AQETL data is a download of IRS Form 720 data and Masterfile data stored on Integrated Data Retrieval System (IDRS).

c. What Federal Agencies are providing data for use in the system?
Internal Revenue Service

d. What State and Local Agencies are providing data for use in the system? 
None

e. From what other third party sources will data be collected?  None

f. What information will be collected from the employee?  None

3. a. How will data collected from sources other than IRS records and the taxpayer be verified for accuracy?  NA.

b. How will data be checked for completeness?  NA.

c. Is the data current?  How do you know?  NA.

4. Are the data elements described in detail and documented?  If yes, what is the name of the document?

The Program Requirements Package (PRP) contains a detailed description of all the AQETL data elements.

Access to the Data

1. Who will have access to the data in the system?

Managers and accounting analysts will have access based on their individual need to know.

2. How is access to the data by a user determined?  Are criteria, procedures, controls, and responsibilities regarding access documented?

IRS personnel must complete a Form 5081, Information System User Registration/Change Request prior to receiving access to the system.  Data access is restricted through the use of permission levels in both the operating system and applications.  Additional controls include restriction of user access based on job functions and responsibilities, “need-to-know” and separation of duties.

3. Will users have access to all data on the system or will the user’s access be restricted?  Explain.

Access to AQETL is restricted by the user’s role.  The user’s role is determined by their need to know.

4.  Do other systems share data or have access to data in this system?  If yes, explain.
No.

5. a. Will other agencies share data or have access to data in this system (International, Federal, State, Local, And Other)?  No.

b. How will the data be used by the agency?  NA

c. Who is responsible for assuring proper use of the data?  NA

d. How will the system ensure that agencies only get the information they are entitled to under IRC 6103?  NA

Attributes of the Data

1. Is the use of the data both relevant and necessary to the purpose for which the system is being designed?

Yes.  The system is designed to automate the analysis routines.  The AQETL system provides a faster; more reliable means to monitor and track excise data.

2.  Will the system derive new data or create previously unavailable data about an individual through aggregation from the information collected?
No.

3.  If data is being consolidated, what controls are in place to protect the data from unauthorized access or use?  NA. 

4. How will the data be retrieved?  Can it be retrieved by a personal identifier?  If yes, explain.

Data is retrieved by the Trust Fund and Abstract Number.

5. What are the potential effects on the due process rights of taxpayers and employees of:

a. Consolidation and linkage of files and systems;  None.
b. Derivation of data;  None.
c. Accelerated information processing and decision making;   None
d. Use of new technologies.  None

6. How are the effects to be mitigated?

The security features protect the excise tax data from compromise and unauthorized access.  Only approved managers and accounting analysts are authorized to access this data.

Maintenance of Administrative Controls

1. a. Explain how the system and its use will ensure equitable treatment of taxpayers and employees.

Users of the system are required to attend yearly briefings on the IRS policy for the equitable treatment of taxpayers and employees as outlined in the Taxpayers Bill of Rights, Section 1208.

b.  If the system is operated in more than one site, how will consistent use of the system and data be maintained in all sites?  NA

c.  Explain any possibility of disparate treatment of individuals or groups.  None

2. a.  Data in this system?

Records are maintained in accordance with record disposition handbooks, IRM 1(15)29.

b. What are the procedures for eliminating the data at the end of the retention period?  Where are the procedures documented?

At the beginning of each quarter the database is refreshed and the previous quarter’s data is completely deleted from the server.  Any backup media (i.e., tape media) is overwritten by the newest backup and any backup media that is determined to be defected is destroyed according to ECC-MTB security procedures and the AQETL Program Requirements Package (PRP).

c. While the data is retained in the system, what are the requirements for determining if the data is still sufficiently accurate, relevant, timely, and complete to ensure fairness in making determinations?

The refreshing of the database is controlled by the availability of new Form 720 and Masterfile data from the Integrated Data Retrieval System (IDRS) and the guidance of AQETL project office.

3. Is the system using technologies in ways that the IRS has not previously employed (e.g. Caller-ID)?

AQETL does not employ the use of new technology that would be considered exploratory to the IRS.

4. Will this system provide the capability to identify, locate, and monitor individuals?  If yes, explain.  No.

5. a.  Under which System of Record notice (SOR) does the system operates?  Provide number and name.

Treasury/IRS 34.020 - Audit Trail Lead Analysis System

b. If the system is being modified, will the SOR require amendment or revision?  Explain.

AQETL is not currently undergoing modifications.