Privacy Impact Assessment – Third Party Contact (TPC)
TPC System Overview
Pursuant to IRC §7602(c), a third-party contact is made when an IRS employee initiates contact with a person other than the taxpayer. A third party may be contacted to obtain information about a specific taxpayer with respect to that taxpayer's Federal tax liability, including the issuance of a levy or summons to someone other than the taxpayer. When Revenue Officers determine that a third party (such as a bank, employer, spouse, etc.) needs to be contacted, the taxpayer has the right to know who has been contacted. TPC provides a means of tracking and reporting these contacts. Notices are sent out yearly and issued on-demand to taxpayers and POAs that have third party contacts.
System of Record Number(s)
Treasury/IRS 00.333 Third Party Contacts
Treasury/IRS 00.334 Third Party Contact Reprisal Records
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. Taxpayer: Taxpayer Identification Number (TIN), Secondary TIN, Name Control
B. Employee: ID Number, Telephone Number, Mail Stop Number
C. Audit Trail Information: Date of Contact
D. Other: Name of Third Party, Reprisal Determination, Category of Third Party, EP Plan Number (TEGE only), MFT/Tax Year
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. IRS: All data elements are obtained from Automated Collection System (ACS), Integrated Collection System (ICS), and Automated Underreporter (AUR). Data in ACS, ICS, and AUR is obtained two ways: (1) Third Party Contact Form 12175 completed by employees and input by coordinators through command code data information and (2) other IRS files.
B. Taxpayer: TPC does not receive any information directly from taxpayers or their representatives.
C. Employee: TPC does not receive any information directly from IRS employees.
D. Other Federal Agencies: TPC does not receive any information from any other federal agencies.
E. State & Local Agencies: TPC does not receive any information from any state or local agencies.
F. Other Third Party Sources: TPC does not receive any information from other third party sources.
3. Is each data item required for the business purpose of the system? Explain.
Section 3417 of the Internal Revenue Service Restructuring and Reform Act of 1998 amended Internal revenue Code (IRC) Section 7602(c)(2) and (3). This section states that the Service is to provide the taxpayer a record of persons contacted with respect to the determination or collection of the tax liability. It also identifies exceptions to providing a record of persons contacted because of reprisal against any person, pending criminal investigation, authorization by taxpayer, or jeopardizing tax collection. The data items provide the Service with the ability to identify the taxpayer who is requesting a record of person(s) contacted, the person(s) contacted as well as person(s) exempt per IRC 7602(c)(3).
4. How will each data item be verified for accuracy, timeliness, and completeness?
TPC only accepts valid values. Any data entry in the system that is not valid receives an error message. In addition, Third Party Contact coordinators review information for accuracy and completeness before input.
5. Is there another source for the data? Explain how that source is or is not used.
TPC has no other sources for the data.
6. Generally, how will data be retrieved by the user?
The user will use Integrated Data Retrieval System (IDRS) and Command Code TPCOL to retrieve data and Command Code TPCINU to edit requisite data on a taxpayer based on the TIN placed into the system.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Data is retrievable by using the TIN that was initially placed in the system. See # 6.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Only TPC programmers and designated TPC coordinators have access to TPC.
9. How is access to the data by a user determined and by whom?
When an employee is selected as a Third Party Contact (TPC) Coordinator, they apply through local security personnel via use of Form 5081 to receive TPC command code authority.
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, they are AUR, ICS and ACS. Data that is shared is the TPC information stated in response #1.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
AUR was certified on August 20, 2004. AUR does not have a current PIA.
ICS was certified on March 28, 2005. ICS does not have a current PIA.
ACS was certified on August 20, 2004. ACS does not have a current PIA.
Certifications are valid for three years.
12. Will other agencies provide, receive, or share data in any form with this system?
No. Other agencies will not provide, receive, or share data in any form with this system.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
There are no formal procedures in place for eliminating data at the end of the retention period.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. The TPC system will not use technology in a new way.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
TPC can be used to identify the third party contacts.
Since January 18, 1999, the IRS has been required to inform the taxpayer of the possibility that third-parties may be contacted in connection with the determination or collection of a tax. All IRS employees who contact third-parties in connection with the determination or collection of a tax must keep a complete and accurate record of the third-party contact.
The Service will periodically provide the taxpayer with a record of the persons contacted and will also provide this information whenever the taxpayer requests it. See Internal Revenue Code 7602(c). Section 7602(c) does not apply if the contacts are made pursuant to a criminal investigation or if the Service determines that releasing the information would either jeopardize tax collection or subject the third-party to reprisals. In addition, this section does not apply to any contact authorized by the taxpayer.
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. This system does not provide the capability to monitor 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 store and retrieve data on third party contacts made by IRS employees who are in the process of examining or collecting tax liabilities from an individual or business entity.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
Not applicable.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable. TPC is not a web based system.
|
