Privacy Impact Assessment – SPEC-TEC Preparer Database for PY 2005
Spec-Tec Preparer Database System Overview
A Preparer Database has been created for use by analysts in the SPEC and TEC areas to measure and monitor preparer outreach efforts. It provides them with the information needed to make informed decisions on how to best expend their resources in order to increase the number electronic payments and returns filed. The database is currently in Access format and is distributed to all SPEC/ TEC users on CD-Rom. The development will replace the existing system with a web based system.
System of Records Number(s)
Treasury/IRS 22.062 Electronic Filing Records
Treasury/IRS 24.030 CADE Individual Master File (IMF)
Treasury/IRS 24.046 CADE Business Master File (BMF)
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. N/A
B. N/A
C. In case there are discrepancies we want to be able to identify who viewed, changed, and/or deleted records.
D. Preparer Information including IRS Area, IRS Territory, county, state, zip code, preparer ID, Preparer EFIN(s), Preparer Name, DBA Name, Entity Source, Street Address, Phone Number Applicant Status, Type of Preparer, SEID of Employee who contacted preparer, notes, Filing Data including variables from the Distribution Channel Management (DCM) - DCM Paper and DCM e-filed .
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. All data elements are obtained from the ETA Marketing Database and the Distribution Channel Management (DCM) Database.
B. N/A
C. N/A
D. N/A
E. State agencies may receive a list of their state preparers through their local coordinator/privacy office via CD-ROM.
F. N/A
3. Is each data item required for the business purpose of the system? Explain.
Yes. In order to have enough information to make informed decisions on how to best expend resources for SPEC & TEC
4. How will each data item be verified for accuracy, timeliness, and completeness?
Validation is done while the data is located in the ETA Marketing Database in addition Validity checks are built into the system.
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?
Data will be retrieved by the user using a login and password to access the data via an approved SF-5081 signed by the manager for a need to know.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. It should be retrievable by Preparer ID (EIN, SSN or PTIN), Control Number and EFIN.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Users (SPEC and TEC Tax Specialists), System Administrators, Developers
9. How is access to the data by a user determined and by whom?
Determined by their duties. They will only be provided access if they are the manager or if their measures include outreach efforts to preparers. Also System Administrators and Developers
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.
Distribution Channel Management (DCM) system may be used to update the system with addresses and Third party data store (TPDS) in future enhancements. If future enhancements include 3rd party data, a revised PIA may be needed since this one states “no other.”
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Yes. DMC received approval 9/17/02
12. Will other agencies provide, receive, or share data in any form with this system?
Yes. State agencies may receive a list of state preparers through their coordinators but the information will be provided on CD.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
Data will be stored for three years electronically then the data will be destroyed based on the Records Disposition Handbooks, IRS 1(15)59.1 through IRM 1(15)59.32.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. The system is currently on CD and distributed to users now the system will be enhanced through a Web based product.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
Yes, only for outreach efforts and improvement purposes. No taxpayers are affected.
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, the system will provide the capability to monitor tax return preparers only to monitor and measure outreach efforts.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain. No.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action? N/A.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not cookies, but an audit trail will be in place to determine what the user has viewed, changed and/or deleted in order to resolve discrepancies. This system is used only by TEC & SPEC employees to provide a way to review access and changes.
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