Privacy Impact Assessment – LMSB Research Resources

LMSB Research System Overview

The purpose of the proposed web site is to house resources for LMSB researchers such as tutorials and instructions for using certain research tools, reference materials, research-related surveys, etc. The web site will not access or include employee or taxpayer identifiable information.

System of Records Number(s)

None required.

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. None
B. None
C. None
D. Reference materials, research-related surveys, etc. The web site will not access or include employee or taxpayer identifiable information.

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. LMSB research databases containing no taxpayer or employee data.
B. None
C. None
D. None
E. None
F. Commercially available data from Standard & Poor and Thompson Financial

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

Yes. The data items described in 1 and 2 above are essential to LMSB researchers.

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

N/A - The data does not include taxpayer or employee data.

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? 

Some data will be in HTML and available as static web pages. Other data will be retrieved from databases containing no taxpayer or employee data.

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

No taxpayer or employee data will be retrieved through this system.

Access to the Data

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

LMSB researchers and their managers.

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

Since the data does not include taxpayer, employee, or other sensitive data access will be available to all LMSB researchers and managers.

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.  No.

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

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?

The system will not include sensitive (taxpayer/employee) data. Data will be simply deleted when deemed outdated.

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.

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 - The data does not include taxpayer or employee data.

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

We may use session cookies that will be deleted upon the closing of the browser. If used, no taxpayer or employee information will be stored in these cookies.