Privacy Impact Assessment – Informant Claims Examination (ICE) NSA 15
ICE System Overview:
IRC Section 7623, Expenses of Detection of Underpayments and Fraud, etc., authorizes the payment of rewards for the information that leads to the detection and punishment of persons guilty of violating internal revenue laws, or conniving at the same. Informant Claims Examination (ICE) keeps a running record of all opened and closed Informant Claims cases. The ICE cases are stored in the database indefinitely in the event an informant contacts the ICE tax examiner after original paper case file was purged. The database also tracks case disposition including claim approval/denial and amounts paid.
System of Records Number(s):
Treasury/IRS 42.001 Examination Administrative File – Treasury/IRS
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. The informant Taxpayer Identification Number (TIN), Name, and Address and Taxpayer TIN, Name, and Address.
B. The application does not contain any employee data.
C. The system ICE resides on collects the employee log-in information.
D. The application does not contain data not collected from IRS records or the informant.
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. The computed penalties and interest are obtained from the IRS.
B. All data elements except the computed penalties and interest are obtained from Form 211 filed by the informant.
C. The application does not contain any employee data.
D. No other Federal Agencies provide data for ICE.
E. No State or Local Agencies provide data for ICE.
F. No Other third party sources provide data for ICE.
3. Is each data item required for the business purpose of the system? Explain.
Each data item is required to track the disposition of the informant claim.
4. How will each data item be verified for accuracy, timeliness, and completeness?
The data items are manually entered into ICE. The tax examiner will manually verify each item for accuracy, timeliness, and completeness.
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 generally retrieved by claim number. If the claim number is not known, the data is then retrieved by SSN, then Name.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes, data can be retrieved by Name or 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 Information Claims function will have access to the data. Access to the data is determined by the manager based on a user’s position and need-to-know.
9. How is access to the data by a user determined and by whom?
Access to the data is determined by the manager based on a user’s position and need-to-know. Each user must submit an approved, completed On-Line Form 5081, Information System User Registration/Change Request to request access. A user’s access to the data terminates when it is no longer required. Criteria, procedures, controls, and responsibilities regarding access are documented in the Information Systems Security Rules on Form 5081.
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?
There is no statute of limitations on the Informant program. The data is never purged.
See IRC sec. 6501(c)(2).
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 system will be used to identify or locate individuals or groups who have filed informant claims. The business purpose of the system is to track case disposition of all informant claims including claim approval/denial and amounts paid.
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 has the capability to monitor cases of individuals or groups who have filed informant claims. The business purpose of the system is to track case disposition of all informant claims including claim approval/denial and amounts paid.
Access to ICE is controlled by the System Administrator. The manager will request a user be added. They must fill out Form 5081, Information System User registration/Change Request, to request access to the System. The System Administrator determines to which group and menu the user will have access. 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.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
The application is designed to facilitate a required manual process. There is no disparate treatment of individuals or groups.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
The system cannot make determinations about informants or taxpayers.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
The system is web-based and will use session cookies. Only authorized and authenticated IRS employees are allowed access to the ICE application. Session cookies provide the mechanism for associating a specific user with that user's authenticated session.
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