Privacy Impact Assessment – Decision Support Tool (DST)
DST System Overview
The Decision Support Tool (DST) is a web-based application that assists correspondence examiners in performing determinations of taxpayer’s eligibility for Earned Income Tax Credit (EITC) including pre-certifications for qualified children, Filing Status, Exemptions, and additional credits such as Child & Dependent Care Credit, Child Tax Credit, Itemized Deductions and tax credits. It contains two versions – Standalone which does not contain any taxpayer identifying data and creates only examination work paper documents that are included in the exam case file. The second version is the integrated DST (IDST), that allows authorized users of the XXXXX XXXXX access to Corporate Files on Line (CFOL) which supplies tax return information to the determination process. Also the IDST will save the results of the determination and allow for the adding of the determination to the electronic case file located in XXX.
System of Records Number(s)
Treasury/IRS 00.001 Correspondence Files and Correspondence Control Files
Treasury/IRS 24.030 CADE Individual Master File (IMF)
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Treasury/IRS 42.001 Examination Administrative File
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)
Taxpayer: Information based on responses to questions regarding EIC claimed on return, filing status, exemptions, and other credits/schedules. Also tax return data related to these same issues. The Taxpayer’s Identification Number (TIN) and secondary, exemption/dependent and qualifying children/relative Social Security Numbers (SSN) will be present. Name controls are present, but no full name.
Employee: XXXUser Number
Audit Trail Information: The system DST resides on collects the employee log-in information.
Other: The application does not contain data not collected from IRS records or the taxpayer.
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)
IRS: Tax return data from Corporate Files On Line (CFOL).
Taxpayer: Correspondence received from the taxpayer is used to answer various questions related to the issues in question.
Employee: Supplies answers based on the taxpayer’s correspondence.
Other Federal Agencies: No Federal Agencies provide data for DST.
State and Local Agencies: No State or Local Agencies provide data for DST.
Other third party sources: No Other third party sources provide data for DST.
3. Is each data item required for the business purpose of the system? Explain.
Each data element is necessary to perform a successful determination of eligibility for the tax return items in question.
4. How will each data item be verified for accuracy, timeliness, and completeness?
Data is based on information obtained from the taxpayer based on their return, other documentation received from the taxpayer or during telephone inquiry, therefore data is assumed to be accurate, current, and complete.
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?
Standalone DST: The user will manually supply all data from the taxpayer based on their return, other documentation received from the taxpayer or during telephone inquiry.
Integrated DST: The user will access the IDST for cases found within XXX that contain IDST specific issues. In addition to the above data, some questions will be pre-populated with answers based on CFOL data and the results of other IDST determinations for this taxpayer.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Standalone DST: No input data is retrievable. The determination may be copied and pasted into the user’s work papers to document the determination.
Integrated DST: Yes, by SSN for those cases assigned to the user in XXX.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
XXX users in W&I and SB/SE Compliance, Administrators, and Developers.
9. How is access to the data by a user determined and by whom?
Access to DST is controlled by IRS Intranet system security enacted by XXXXXX authentication and the firewalls. Only designated IRS employees with XXX accounts will have access to the IDST only for cases that have been assigned to them in XXX. Access to the system is determined by the manager, based on a user’s position and need-to-know. Any user must use the Online 5081 system to request access to the System. UNAX training is also provided to inform users of the statutory rules governing and the IRS’ policy on unauthorized access and inspection of records by IRS employees.
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.
Standalone DST: No
Integrated DST: Yes
Corporate Files On-Line (CFOL) -Tax return data (provides to IDST)
SENTENCE REDACTED
Determination, F886A text, & corrected values (receive from IDST)
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment? Yes.
12. Will other agencies provide, receive, or share data in any form with this system? No.
13. What are the procedures for eliminating the data at the end of the retention period?
After the retention period (three years after the audit is closed or 10 years if fraud case) ends the data will be deleted out of the integrated DST database systemically. IRM 1.15.23-1 Records Control Schedule for Tax Administration – Examination.
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. No.
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.
No, any reports generated by the system are issue based and do not identify individuals or groups.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No, the purpose of the system is to improve consistency in determinations.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
This system is a tool used as part of an examination process that has inherent “due process” procedures which are outside of the scope of this system.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
No persistent cookies or other tracking devices are used. We will know the XXX User number for those using the Integrated DST.
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