Privacy Impact Assessment – Manual Accounts Transfer, NSA 82
Manual Accounts Transfer System Overview
Manual Accounts Transfer is used to: keep an accurate inventory of all account transfer cases that are processed on the Master File; create a Form 514-B that is used to post a Transaction Code (TC) 400 to all BMF transfer cases; create an Age Listing showing how many days a case has been in process; allow case information to be logged for future reference ( i.e. DLN’s, from and to information, originator information, and detailed remarks regarding the case); create labels to be applied to case folders for filings; and create a summary for each cycle that is used to balance to the Service Center Recap of Assessments, Abatements, and Other Post-Journalized Transactions and Business Energy Credits.
System of Records Number(s)
Treasury/IRS 34.037 - IRS Audit Trail and Security Records System
Treasury/IRS 36.003 – General Personnel and Payroll Records
Treasury/IRS 24.030 – CADE Individual Master File (IMF)
Treasury/IRS 24.046 – CADE Business Master File (BMF)
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. The application contains the Taxpayer Identification Number (TIN), First and Last Name, and transfer account transactions.
B. The application contains employee logon, campus code and directory, and access level. The access level is used to identify the permissions the user has within the application. The application also contains the requester’s name , phone number and area, and the name and number of the tax examiner working the case.
C. The application contains employee logon, campus code and directory, and access level. The access level is used to identify the permissions the user has within the application.
D. The application contains the reason for the transfer and case status.
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 is manually entered by IRS employees from Individual Master File (IMF) and Business Master File (BMF) transcripts.
B. No information is collected directly from taxpayers.
C. Logins are collected from employees when they access the system.
D. No Federal Agencies provide data for the application.
E. No State or Local Agencies are providing data for use in the application.
F. No other third party sources provide data for the application.
3. Is each data item required for the business purpose of the system? Explain.
Yes, each data item is required to generate Form 514-B.
4. How will each data item be verified for accuracy, timeliness, and completeness?
Each data item is verified for accuracy, timeliness, and completeness at the time of input.
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 is retrievable by TIN.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes, data is retrievable by name and SSN.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Users and Managers in the Accounts Transfer Unit will have access to the data in the system.
9. How is access to the data by a user determined and by whom?
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.
Yes. Data is manually entered by IRS employees from Individual Master File (IMF) and Business Master File (BMF) transcripts.
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.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
Data is maintained for one year. Each January the prior year closed cases are permanently removed from the database.
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.
Yes. The presence of taxpayer data, associated with an individual identifier, makes it possible to associate data with a given taxpayer. The business purpose for this capability is to verify the need for an account transfer and prevent duplicate transfers.
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, the system is not used to monitor individuals or groups.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
The Manual Accounts Transfer Program provides a tool for manually preparing Form 514-B. Taxpayers will still have the same due process rights as outlined in the Internal Revenue Code (IRC).
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
The Manual Accounts Transfer Program provides a tool for manually preparing Form 514-B. Taxpayers will still have the same due process rights as outlined in the Internal Revenue Code (IRC).
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
The application is not web based.
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