Privacy Impact Assessment - Predictive Dialing System - Aspect Automated Call Distributor

PDS System Overview

Each evening, an extract of the Automated Collection System (ACS) databases is downloaded to the Predictive Dialing System.  The systems administrator generates predefined campaign types (types of cases to be called based on the extract from the ACS system) to be worked that day.  The predictive dialer dials the taxpayer’s phone number.  If the taxpayer answers the phone, the call is sent to an ACS employee to work that case.  At the same time the call is delivered, the ACS employee is sent a screen with the extract data so that they can identify that the correct individual or business has been contacted.  The predictive dialer marks that record to indicate that the taxpayer has been contacted so the PDS will not call the taxpayer again during that campaign.  The employee works that case in the ACS System real time just as he/she would any other ACS call.

If there is a no answer, or if there is a busy signal, answering machine, bad telephone number/signal, or the taxpayer hangs up, the predictive dialer records that information and schedules the case for a follow-up call.  At the end of the day, the predictive dialer uploads all of these nonproductive calls to ACS.

Section 1.0 Data in the System

1. Describe the information (data elements and fields) available in the system in the following categories:

The Predictive Dialing System (PDS) is outbound calling technology in which calls are placed without an attending ACS employee on the originating telephone line.  The system retrieves the number to be dialed from Automated Collection System (ACS) extract files that are downloaded to the XXXX site’s PDS Calling Campaign database.  The PDS Calling Campaign database is the source for triggering the calls.  PDS dials the number, listens to the line, and if a “live” answer is detected, transfers the call to a waiting ACS employee.  The result of each call is captured such as no answer, bad number, busy or answered call.

At the end of the day, the PDS Calling Campaign database records are uploaded to the ACS system.  No upload is required on cases where the individual or business taxpayer answered the phone since the case is worked in real time in the ACS system.  The statistical or Management Information System data on the number of calls made, calls completed, no answer, busy, or answering machines detected are used for management reports.

1.1 Taxpayer Data Elements

The taxpayer related data elements downloaded into the PDS system are not changed by any system user in the PDS system. The data elements used in the PDS database with Privacy Act impacts are as follows:

TAXPAYER DOWNLOAD

Data Element
Description
TIN
Taxpayer Identification Number (TIN) is used to identify an individual or business taxpayer.
File Source Code
A number that identifies the delinquent taxpayer classification.  There are four possible classifications:
     1 = IMF (Individual Master File)
     2 = BMF (Business Master File)
     3 = EPMF (Employee Plan Master File)
     4 = IRAF (Individual Retirement Account File)
TIN Type
Identifies the type of Taxpayer Identification Number (TIN) as follows:
     0 = Valid Social Security Number (SSN)
     Blank  = Valid SSN
     1 = Invalid SSN
     2 = EIN (Employer Identification Number)
     3 = Dummy TIN
     4 = Taxpayer Representative Number
     5 = Reserved for Integrated Test Facility use.
Delinquency Type
Identifies if the taxpayer has a delinquency.  The Values are:
     0 = No tax modifications
     1 = TDA (Taxpayer Delinquent Account) only
     2 = TDI (Taxpayer Delinquent Investigation) only
     3 = Combo
Team – Function - Unit
Workload assignment designations
     Team – A-Z or *
     Function – C for Contact, R for Research, I for
          Investigation, S for Service Center
     Unit – 0 for manager, 1-9 for operator units
Name Control
The first four letters in a Business name or the first four letters in an Individual taxpayer’s last name.
First Name Line
The first and last name of an individual taxpayer or the full Business name.
Home Phone
Taxpayer’s home phone number including area code.
Work Phone
Taxpayer’s work phone number including area code.
Zip Code
The taxpayer’s postal zip code.
Follow-up Date
Used in scheduling of ACS work within the ACS system includes century, year, month, and day.
Earliest CSED Date
CSED = Collection Statute Expiration Date.  The last date IRS can collect unpaid tax from the taxpayer included century, year, month, and day.
ACS Established Cycle
The cycle the case became an ACS case.
Time Constraint Indicator
Denotes if there are special times to contact the taxpayer outside the normal business hours.  This information is provided by the taxpayer or power of attorney and entered into the ACS system.  The PDS system receives the indicator data from the ACS Download (see attachment A).
     Off – indicator off, there are no special times for contacting the taxpayer
     On – indicator on, there are special times to contact the taxpayer
Time Constraint Pre
When indicator on, earliest time to call.
Time Constraint Post
When indicator on, latest time to call.
Account Yield Score
Score used to determine ability to collect.
Total Module Balance
Total amount due. The amount is a total for all tax periods plus accrued penalty and interest.
TP Action Indicator
Indicates whether any taxpayer action history exists for the account.
     0 = No taxpayer action history for the account.
     1 = At least 1 taxpayer action history for the account
Assignment Code
Also known as the TSIGN – indicates where the case is assigned within Collection.
Form Indicator
Specific BMF tax forms that ACS works:
     940 series
     1120 series
     1065 series
Alerts
Either on or off – indicates past history(s) of the account.  If on, literal will display. 
     6020(b) – trust fund taxpayers – IRC 6020 (b)
         authorizes the Service to file the return for delinquent business taxpayer.
     CAWR – Combined Annual Wage Reporting case.  Basis for certain types of tax assessments.
     BKUP – Backup Withholding – taxpayer must pay additional amounts of withholding to prevent future delinquencies.
     Lien – The service has filed a lien against the taxpayer.
     SFR –Substitution for Return.  This is the authorization for the IRS to file a return for delinquent taxpayer.
     NL – indicates that the name line entity is not the same for all delinquent years.
     PDT – potentially dangerous taxpayer – this term no longer used by the Service.  The PDT will be taken out of the system once the Businesses (W&I and SBSE) have identified the system changes required and the RIS is issued to make the changes.  
     MI – this indicates that the delinquent taxpayer is a minor.
     100P – Trust fund recovery penalty indicator.
     IA – indicates previous installment agreement.
     ETP – indicates Employment Tax Adjustment program; used to prevent on-line adjustments without sufficient research.
Issuance Codes
Indicates past history(s) of the account.  If on, literal will display.
     G – government entity
     T – government entity that previously paid taxes Social Security Administration but now pays directly to IRS
     CA – previously reported currently not collectible as unable to locate but have secured new address for taxpayer.
     GI – previously reported currently not collectible as hardship but reactivated due to new annual gross income.
     IR – previously reported currently not collectible but reactivated due to new IRP levy sources.
     UC – previously reported currently not collectible as unable to contact.
     B – return delinquency (TDI) met criteria for Suppression
     V – accelerated return delinquency investigation
     Y – return delinquency investigation closing code reversed
     S – erroneous refund
     UD – undelivered mail
     RI – bad check or rejected offer in compromise
     FERDI – federal employee/retiree delinquency investigation

The taxpayer data elements used in the uploaded from the PDS to be transmitted to the ACS databases with Privacy Act impacts are listed below.  Once the upload to the ACS system is confirmed the PDS clears the ACS data from the system to make room for the next download from ACS.  No upload is required on cases where the individual or business taxpayer answered the phone since the case is worked in real time in the ACS system.  The statistical or Management Information System data on the number of calls made, calls completed, no answer, busy, or answering machines detected are used for management reports.  The only data that is captured is the statistical data captured in the “Predictive Dialer Counts” data element. 

TAXPAYER UPLOAD

Data Element
Description
TIN
Taxpayer Identification Number (TIN) is used to identify an individual or business taxpayer.
File Source Code
A number that identifies the delinquent taxpayer classification.  There are four possible classifications:
     1 = IMF (Individual Master File)
     2 = BMF (Business Master File)
     3 = EPMF (Employee Plan Master File)
     4 = IRAF (Individual Retirement Account File)
TIN Type
Identifies the type of Taxpayer Identification Number (TIN) as follows:
     0 = Valid Social Security Number (SSN)
     Blank  = Valid SSN
     1 = Invalid SSN
     2 = EIN (Employer Identification Number)
     3 = Dummy TIN
     4 = Taxpayer Representative Number
     5 = Reserved for Integrated Test Facility use.
Name Control
The first four letters in a Business name or the first four letters in an Individual taxpayer’s last name.
First Name Line
The first and last name of an individual taxpayer or the full Business name.
Home Phone
Taxpayer’s home phone number including area code.
Work Phone
Taxpayer’s work phone number including area code.
Predictive Dialer Counts
Identifies Predictive Dialing System (PDS) as the source for the update, date the PDS call was made, the 10 digit home number, 10 digit work number and the following numeric values:
     B: = Number of busy signals
     N: = Number of no answers
     T: = Number of bad telephone number/signal
     M: = Number of answering machines
     Q: = Number of taxpayer hang ups.

The taxpayer confirmation screen displayed on the ACS employee’s work station contains the data elements listed below.  The taxpayer data elements are used to confirm that the correct taxpayer has been contacted.

TAXPAYER CONFIRMATION SCREEN

Data Element
Description
TIN
Taxpayer Identification Number (TIN) is used to identify an individual or business taxpayer,
First Name Line
The first and last name of an individual taxpayer or the full Business name.
Home Phone
Taxpayer’s home phone number including area code.
Work Phone
Taxpayer’s work phone number including area code.
Alerts extracted from data elements previously discussed
Either on or off – indicates past history(s) of the account.  If on, literal will display. 
     6020(b) – trust fund taxpayers – IRC 6020 (b) authorizes the Service to file the return for the taxpayer.
     CAWR – Combined Annual Wage Reporting case Basis for certain types of tax assessments.
     BKUP – Backup Withholding – taxpayer must pay additional amounts of withholding to prevent future delinquencies.
     Lien – The service has filed a lien against the taxpayer.
     SFR – same as 6020(b) except for IMF taxpayers
     NL – indicates that the name line entity is not the same for all delinquent years.
     PDT – potentially dangerous taxpayer – this term no longer used by the Service.
     MI – this indicates that the delinquent taxpayer is a minor.
     100P – Trust fund recovery penalty indicator.
     IA – indicates previous installment agreement.
     ETP – indicates Employment Tax Adjustment program; used to prevent on-line adjustments without sufficient research.

1.2 Employee Data Elements

The Employee data elements used in the PDS database tables with Privacy Act impacts are listed below. 

The Security table is in compliance with LEM 25.10.9, Unix Systems Security Configuration Requirements and IRM 25.10.1, Information Technology Security Manual.

SECURITY

Data Element
Description
User Name
The full name of the User.
User Logon ID
User name identifier.
User Password
User unique password for system access.
User Permission Level
The levels of access are in compliance with LEM 25.10.09, Unix System Security Configuration Requirements.
User ID
A unique identification number assigned to each user by the database.

The Job Call Handling captures statistical data regarding how much time each ACS employee spends talking to customer, updating records, and waiting for the next call.

JOB CALL HANDLING

Data Element
Description
User Name
The name of the User logged on.
User ID
A unique identification number assigned to each User by the database.
Agent Type
The type of calling activity the ACS employee logged on to handle.  Acceptable values include:
Outbound – Takes PDS call only
Inbound – Not used
Blend – Takes both Predictive Dialing System (PDS) and Automated Call Distributor (ACD) calls
Connects Per Hour
The total number of taxpayer calls per hour received by employee.
Average Talk
The average time an ACS employee spent talking to the taxpayer.
Average Idle
The average time an ACS employee waited between calls.
Average Update
The average time an ACS employee spent in wrap up.
Duty Cycle
The number of hours in tour of duty.  An example would be 8 hours per day for 5 days per week.

The Supervisor Agent Screen can be accessed by the ACS employee’s Manager or the System Administrator.  This provides the Manager with an overview of the ACS employee’s status.  The Supervisor Agent Screen can be viewed from the Manager’s workstation.

SUPERVISOR AGENT

Data Element
Description
Job Instance
A unique identification number, automatically assigned to a singe instance of a campaign, used to identify data associated with the campaign in the database.
ACS employee.
The name of the ACS employee logged on.  The ACS employee name is required by IRS Business rules.
Agent ID
A unique identification number assigned to each ACS employee by the database.  The Avaya PDS uses the database generated numeric identifier to track transactions.  It is a vendor design requirement.
Status
The current status of the ACS employee.  Status types include:
     Talk
     Update
     Idle
     ACD
     Offline
     Off  Campaign
     Logged off
On Status
The duration of the current status of the ACS employee in hh:mm:ss format.
ACS employee type
The type of calling activity the ACS employee logged on to handle.  Acceptable values include:
Outbound – Takes PDS calls only
Inbound – Not used
Blend – Takes both PDS and ACD calls
On Job
The amount of time the ACS employee has been on the campaign in hh:mm:ss format.
Headset
ACD extension assigned to the ACS employee.  The system uses this data to perform audio monitoring of an ACS employee.

The Agent Detail has detailed information about the current activity and performance of an ACS employee.  This information can only be accessed by the ACS employee’s Manager or the System Administrator.

AGENT DETAIL

Data Element
Description
Name
The name of the ACS employee.
Dialer
The dialer on which the ACS employee is working.
Supervisor
The name of the ACS Manager of the employee.
Job
The name of the job on which the ACS employee is working.
Status
The current status of the ACS employee.  Status types include:
     Talk
     Update
     Idle
     ACD
     Offline
     Off  Campaign
     Logged off
Agent Type
The type of calling activity the ACS employee logged on to handle.  Acceptable values include:
Outbound – Takes PDS call only
Inbound – Not used
Blend – Takes both PDS and ACD calls
Current Type
The type of calling activity in which the ACS employee is currently engaged in: Inbound, Outbound, or ACD call activity.
Last Released
The last time the ACS employee was transferred to inbound ACD calls.
Last Acquired
The last time the ACS employee was transferred to PDS outbound calling.
Total Talk
The total time the ACS employee talked to the connected taxpayer.
Total Update
The total time the ACS employee updated the records.
Total Idle
The total time spent waiting for a call.
Average Talk – This Agent
The average time spent talking on each call.  The data appears as a number.
Average Idle – This Agent
The average time an ACS employee waited between calls.
Average Update – This Agent
The average time an ACS employee spent in wrap up.
Duty Cycle – This Agent
The average ratio between average talk, average update, and average idle during the number of hours in tour of duty.

C.  Audit Trail Information (including employee log-in info)

AUDIT TRAIL

Data Element
Description
User Name
The full name of the User.
User Logon ID
User name identifier.
Session ID
Audit trail record concerning connect and disconnect.
Terminal identifier
Identification of the workstation, etc used to access the system
Object Name
A unique identifier of the object such as a data table that was accessed. User’s Audit trail for objects - lists audit trail records for statements concerning objects that are accessible to the current user.  Object Name is a requirement of  LEM 25.10.9, UNIX System Security Configuration Requirement.
Operation
The type of activity performed or attempted to be performed such as create a table, delete a record, etc.
Completion Code
Activity codes for actions performed/completed on an object.
Date and Time Stamp
Date in yy:mm:dd and time in hh:mm:ss of the activities performed or attempted.
System Privileges Used

Level of permission used to complete the activity.

EMPLOYEE LOGIN

Data Element
Description
Agent
The name of the ACS employee logged into the dialer.
Agent ID
A unique identification number assigned to each ACS employee by the database.
Dialer
The name of the Avaya PDS system.  As the IRS has a primary and back-up dialer, the two dialers are identified as follow:
     Primary dialer = PDS01
     Back-up dialer = PDS02
Dialer ID
A unique identification number, automatically assigned to a dialer, used to identify data related to that dialer in the database.
Job
The name of the campaign.
Job ID
The unique identification number, automatically assigned to a campaign, used to identify campaign data in the database.
First Login
The date and time the ACS employee first logged on to a job in yyyy/mm/dd hh:mm:ss format
Last Logout
The date and time the ACS employee logged off to a job in yyyy/mm/dd hh:mm:ss format
Agent Hours
The total number of hours the ACS employees have logged on to a campaign instance over the course of the calling campaign.  A subtotal appears for each campaign (job) and each dialer.

D.  Other (Describe)

The XXXX Predictive Dialing System User’s Guide volumes 1 and 2 are available for review and are located in the Contact Center Planning and Management Section and in the Security Certification and Accreditation tool.

2. Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.

A. IRS

Each evening, an extract of the 14 ACS databases is downloaded to the PDS in XXXX.  The system administrator generates predefined campaign types (types of cases to be called based on the extract from the ACS system) to be worked that day.  The predictive dialer dials the taxpayer’s phone number.  If the taxpayer answers the phone, the call is sent to an ACS employee to work that case.  At the same time the call is delivered, the ACS employee is sent a screen with the extract data so that they can identify that the correct individual or business has been contacted.  The predictive dialer marks the record of the taxpayer who has been contacted so the PDS will not call the taxpayer again during that campaign.  The employee works that case in the ACS System real time just as he/she would any other ACS call.  If there is a no answer, a busy signal, an answering machine, a bad telephone number/signal, or the taxpayer hangs up, the predictive dialer tracks that information and schedules the case for a follow-up call.  At the end of the day, the predictive dialer uploads the data to ACS.  No upload is required on cases where the taxpayer answered the phone since the case is worked in real time in the ACS system.     

B. Taxpayer

The taxpayer has no access and supplies no data elements to the PDS system.

C. Employee

The System Administrator (SA) can only select the extract from one of the 14 ACS databases and structure it into one of the campaign types.  The SA and the other IRS employees can not change ACS supplied data in the PDS system.

D. Other Federal Agencies (List agency)

This is an IRS only system.

E. State and Local Agencies (List agency)

This is an IRS only system

F. Other third party sources (Describe)

This is an IRS only system

3.  Is each data item required for the business purpose of the system?  Explain.

The Business Organizations Small Business/Self Employed (SBSE) and Wage and Investment (W&I) Collections currently use Predictive Dialing for efficient call management.  The purpose of the calls to the taxpayer is to reduce the approximately 3.9 million collection cases.  In order to verify that the correct taxpayer has been contacted the Taxpayer Confirmation Screen data is required.  See section 1.1 Taxpayer Data Elements, Taxpayer Confirmation Screen.

The Taxpayer Download data elements are required in order to sort the data into a campaign type.  For example the file source such as IMF and the collection statue expiration date (CSED) data elements may be a combination of data elements that are used to create a campaign type to be executed. 

The Taxpayer Upload data elements are used to insure that the correct taxpayer record is updated with the date, time, and total number of attempts to contact the taxpayer.

4. How will each data item be verified for accuracy, timeliness, and completeness?

The ACS extract files are checked for record layout corruption before they are sorted into campaign types.  The extract files are downloaded every morning at approximately 4:00 a.m.  The tests for accuracy are performed in the ACS system.

5. Is there another source for the data?  Explain how that source is or is not used.

The ACS system is the only source of the data elements.  The extract files downloaded from the ACS system and sent to the site are the only source for the data.  The data is used to generate the calls.  The data uploads to the ACS system contains all the statistical data such as the number of no answer, busy, or answering machines tries to ACS as well as the identifiers such as TIN, so the update is associated with the correct taxpayer file.  No upload is required on cases where the taxpayer answered the phone since the case is worked in real time in the ACS system.

6. Generally, how will data be retrieved by the user? 

The data is not retrieved by the user.  When the PD detects a “live” answered call, the call is transferred to an available ACS employee.  At the same time the call is transferred to the ACS employee, the Taxpayer Confirmation Screen is displayed on the workstation monitor. See section 1.1 Taxpayer Data Elements, Taxpayer Confirmation Screen.

7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier? 

The Taxpayer Confirmation Screen is displayed by the PDS when the PD detects a “live” answered call.  The home or work telephone triggers the data retrieval and displays the taxpayer data on the Taxpayer Confirmation Screen of the ACS employee receiving the “live” call.  The data displayed on the ACS employee’s screen does contain TIN, individual or business taxpayer name, home telephone number, work telephone number, alerts and delinquency type. 

The ACS employee’s name and call statistics data are available on the monitoring screen of the ACS employee’s Supervisor and is also available to the System Administrator.

Section 2.0 Access to the Data

8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?

System Administrator  The System Administrator has access to the ACS data in order to select the pre-defined calling campaign type. 

Supervisors  The Supervisors have access to their own employees’ call statistics.

Assistors/Agents (ACS Employees)   The ACS employee only sees the data when a “live” taxpayer call is received.  The PDS assigns the call to the assistor’s teleset at the same time that the PDS assigns the contacted taxpayers data to the assistor’s terminal.  The Taxpayer Confirmation Screen contains the taxpayer’s confirmation information for the assistor to use to verify that the correct taxpayer was contacted.   The taxpayer confirmation screen displayed on the ACS employee’s work station contains the data elements listed below.  ACS employees logon to the ACS system for account information and to update the taxpayer’s record. 
 
TAXPAYER CONFIRMATION SCREEN

Data Element
Description
TIN
Taxpayer Identification Number (TIN) is used to identify an individual or business taxpayer,
First Name Line
The first and last name of an individual taxpayer or the full Business name.
Home Phone
Taxpayer’s home phone number including area code.
Work Phone
Taxpayer’s work phone number including area code.
Alerts extracted from data elements previously discussed
Either on or off – indicates past history(s) of the account.  If on, literal will display. 
     6020(b) – trust fund taxpayers – IRC 6020 (b)
         authorizes the Service to file the return for
         the taxpayer.
     CAWR – Combined Annual Wage Reporting case
         Basis for certain types of tax assessments.
     BKUP – Backup Withholding – taxpayer must pay
         additional amounts of withholding to prevent
         future delinquencies.
     Lien – The service has filed a lien against the
         taxpayer.
     SFR – same as 6020(b) except for IMF taxpayers
     NL – indicates that the name line entity is not the
         same for all delinquent years.
     PDT – potentially dangerous taxpayer – this term
         no longer used by the Service.
     MI – this indicates that the delinquent taxpayer is
         a minor.
     100P – Trust fund recovery penalty indicator.
     IA – indicates previous installment agreement.
     ETP – indicates Employment Tax Adjustment
         program; used to prevent on-line adjustments
         without sufficient research.
Delinquency Type
Identifies if the taxpayer has a delinquency.  The
Values are:
     0 = No tax modifications
     1 = TDA (Taxpayer Delinquent Account) only
     2 = TDI (Taxpayer Delinquent Investigation) only
     3 = Combo

Vendor Maintenance Staff  The Vendor maintenance staff have access to PDS directly controlled by System Administration personnel.

9. How is access to the data by a user determined and by whom? 

All IRS employees and contractors must complete a form 5081 to access the PDS system.  The Manager or Contract Officer’s Technical Representative (COTR), the security coordinator, and the system owner approve system access and the permission level.    

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.

Automated Collection System (ACS)  The ACS provides downloads to the PDS system and the PDS system return record identification data and call statistics to ACS.
Aspect Automated Call Distributor (ACD)  The PDS transfers the “live” call to the ACS Employee’s ACD teleset.  When the call is completed the ACD signals the PDS that the call is completed. 

11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?

ACS received certification in 2001.  ACS is going through a re-certification.  The expected date of completion is January 26, 2004.  ACD received a conditional certification in 2001.  The ACD is going through a new certification with the upgrade of the ACD to version 8.4.  The expected date of completion is January 2004.

12.  Will other agencies provide, receive, or share data in any form with this system?

This is an IRS only system.  It may be accessed for TIGTA or GAO for oversight or reporting purposes.

Section 3.0 Administrative Controls of Data

13.  What are the procedures for eliminating the data at the end of the retention period?

The PDS system is an efficiency tool.  ACS is the database that PDS receives taxpayer data and returns statistical data back to ACS.  Once the upload to the ACS system is confirmed the PDS s clears the ACS data from the system to make room for the next download from ACS.

14.  Will this system use technology in a new way?  If "YES" describe.  If "NO" go to Question 15. 

No, the XXXX Predictive Dialing System is a replacement of the “end of life” XXX XXXX Predictive Dialer.

15.  Will this system be used to identify or locate individuals or groups?  If so, describe the business purpose for this capability.

No, the system does not identify or locate individuals or groups.  Individuals or groups have previously been identified by other IRS certified systems.

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.

Monitoring capability is available to the ACS employees’ Supervisor and the System Administrator.  The Manager can only monitor his or her ACS employees.   The System Administrator monitors all the ACS employees to determine if the call campaign needs to be sped up or slowed down.

Any call monitoring by the ACS employee’s Manager or the Quality Monitoring groups is done through the Aspect Automated Call Distributor (ACD).  No call monitoring is performed through the PDS system.

17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently?  Explain.

No the taxpayer is not treated differently by the PDS.  All taxpayers that have IRS identified delinquent tax obligations can be a part of any calling campaign regardless of whether the calls are made by the PDS or by the individual ACS employee.  The types of delinquency cases placed on the system are determined by ACS Management.  ACS employees follow the guidelines in the IRM for policy and procedures in working the actual case.  Buffalo is the only site that has PDS.  However, the ACS employees in Buffalo work cases of all the ACS sites if selected for PDS as well as their own case assignments.

18.  Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?

There is no interaction between the PDS system and the taxpayer.  The employee data is used for training purposes only per the local union agreement.  Systems are in place to allow either taxpayers or employees the same due process rights afforded all citizens.

19.  If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?

The PD has no web capabilities.