Privacy Impact Assessment – Electronic Tax Administration Research and Analysis System (ETARAS)
ETARAS System Overview:
The Electronic Tax Administration Research and Analysis System (ETARAS) was created to give e-file program owners, managers and executives, information about electronic filing. This system gives us the only nationwide system with attributes of electronically filed returns. The system is readily available to e-file analysts who have a need to conduct research about various electronic filing initiatives or who wish to measure the success of their program. Due to the nature of its data, ETARAS gives us the only access to the rejected return information and allows us to very quickly identify problems, like programming errors or customer software problems and quickly resolve them.
System of Records Number(s):
22.062 - Electronic Filing Records
34.037 -Treasury/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. ETARAS was created to give e-file program owners, managers and executive information about electronic filing. To that end, the system is populated with taxpayer data. Currently, that data includes information on electronically transmitted individual (1040 series) returns, copies of tables from the Third Party Data Store (TPDS), and copies of the refund files transmitted to FMS. ETARAS now also has files that include balance due/payment information, as well as information on 940 series returns, 1041 series returns, 1120 series returns and 1065 series returns.
B. ETARAS is not designed to store information on IRS employees except information on the employees who access ETARAS.
C. Audit information saved in the Application, Security and System logs are collected and removed from the servers daily via Aelita and stored in a dedicated security repository server for six years. Audit account logon events Success, Failure Audit account management Success, Failure Audit directory service access Failure Audit logon events Success, Failure Audit object access Failure Audit policy change Success, Failure Audit privilege use Failure Audit system events Success, Failure.
D. No other information is stored on ETARAS.
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. ETARAS receives extracts/files from other IRS systems described in question 10 below.
B. ETARAS does not obtain data directly from taxpayers.
C. The only employee information stored on the system is information relative to employee log-ins.
D. No data is received from other Federal Agencies.
E. No data is received from State and Local Agencies.
F. No data is received from third party sources.
3. Is each data item required for the business purpose of the system? Explain.
Yes. Each data item is required for the business purpose of ETARAS. The data on this system is not only relevant, but also unique. The system gives us the only nationwide system with attributes of electronically filed returns. ETARAS gives us the only access to the rejected returns information and allows us to very quickly identify problems, like programming errors or customer misinformation, and resolve them.
4. How will each data item be verified for accuracy, timeliness, and completeness?
ETARAS consolidates its data into accepted and rejected databases. It is this consolidation that gives the data its integrity. The data that ETARAS stores is unique in its format and composition. However, there are other systems, such as the E-File Report Web Page, that have summarized data which we use to validate the accuracy, timeliness and completeness of the data. ETARAS also serves as a system of validation to these other systems, such as the E-File Reports Web Page. The ELF system produces other reports for other systems that also serve as tools for verification of the ETARAS data.
5. Is there another source for the data? Explain how that source is or is not used.
There are several systems that have some components of the data that ETARAS storage. However, there is not one single system nationwide that has all the data that ETARAS has on one single box.
The ability of ETARAS to provide electronic return reject code information by Software Identification (SID) Numbers is unique to ETARAS. A SID number is a unique number that the IRS provides to the External Partner (Software Developers) to identify their software which they used to transmit electronic returns to the IRS. Again, ETARAS is the only system nationwide with this capability.
6. Generally, how will data be retrieved by the user?
Access to ETARAS is limited to e-file analysts who have a need to conduct research about various electronic filing initiatives. In some circumstances, access is given to other research functions in the IRS once a need for information to conduct research has been established. Access to the system is requested through the OL5081 process. A signed OL5081 is required for all access requests. Currently, no field research units have access to ETARAS but it is not unusual for them to request access or data. Access to the system has also been granted to individuals in Information Systems to populate an electronic filing evaluation system called Distribution Channel Management or DCM. In addition to the users who have access to the data, users at the Martinsburg and Tennessee computing centers also have access to the systems to load the ETARAS raw data.
The ETARAS level of access is determined by the need-to-know of the user. Users who need access to the TPDS Database are only given access to those directories in which the TPDS database resides. Users who FTP data to the system are only given access to those directories in which the FTP files are to be uploaded.
The majority of the users retrieve the data using Microsoft SQL software. SQL allows different types of access (Read, Write, Create, etc.) within individual databases. Except for the DBA, all users receive READ ONLY Access to the system.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Data has been retrieved using personal identifiers (SSN, etc). There are several reasons for the pulling of the data using this unique taxpayer identifiable field. The primary usage is to be able to track taxpayer filing patterns throughout the years. Using an SSN we can track the e-filing pattern of a taxpayer from one year to other. We can see if a taxpayer has filed electronically using an online software, a tax practitioner and/or if they have not filed an electronic return at all.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Access to ETARAS is limited to those employees who have a need to conduct research about various electronic filing initiatives. Users with a need-to-conduct research are given access to the system. There are no “Managers” categories of users on ETARAS. A Manager only gets access to ETARAS when as an IRS employee he has a need to conduct research, and in that event he will be a regular user of the system.
SA and DBA are given access to the system, only when their access is necessary to maintain the system operational.
9. How is access to the data by a user determined and by whom?
Access to ETARAS is determined by the user’s need to know. The Primary System Administrator/Database Administrator of the system makes the determination as to who will receive access to the system and the level or permission that the user will receive. Currently that responsibility falls on the Primary Database Administrator, Jose Plazza.
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.
ETARAS receives the following data:
ELF1544 Data – ELF1544 data is transmitted through FTP from the Martinsburg and Tennessee Computing Centers from the Centers’ Unisys 4800. The FTP process is included at the end of the ELF15 run ECL script.
TPDS Data – Third Party Data Store (TPDS) data replaces the trading partner data that we once received from the Applicant Database (ADB).
FMS Data – ETARAS receives refund data from 22 files that the IRS uses to ship information to FMS. The FTP process is initiated by ETA employees accessing data on a Martinsburg Computing Center Mainframe.
Balance Due Payments data – This data is transmitted through FTP.
940 and 941 Data – 940 and 941 data are transmitted to ETARAS through an FTP process run on Tennessee Computing Center’s ECL after the termination of the MGT ECLs. The MGT ECLs transmit the TRDB and reject data files to the ETARAS system. ETARAS also receives information from the 94XML process on a special file designed and built for ETARAS.
1041 Data – The EFS ECL’s transmit files meeting ETARAS’ specifications.
1065 Data – The EFS ECL’s transmit files meeting ETARAS’ specifications.
1120 Data – The MeF extract transmit files meeting ETARAS’ specifications.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
All IRS systems described on Item 10 has received or is in the process of receiving an Approved Security Certification and Privacy Impact Assessment.
12. Will other agencies provide, receive, or share data in any form with this system?
There have been some instances in which IRS has received a request from TITGA and GAO for ETARAS data. The data has been provided to these Agencies in the format of an extract. The type of data provided to these Agencies does changes depending on the type of request they had made.
These requests are ad-hoc request. These Agencies must go through the IRS established procedures to received IRS data.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
The ETARAS data retention time is 7 years. Certain fields within ETARAS databases have a data retention time of 3 years. At the end of the established retention period, the data is physically deleted from the system, removing the field and/or database from the system permanently. See 1.15.2.12.1 (Martinsburg Computing Center (MCC), Item 21 to Item 32).
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
ETARAS uses no new technology. Any change to the operating system and/or SQL is coordinated with IRS MITS personnel and it must follow IRS approved guidelines.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
No. However, ETARAS does have the ability to identify individual taxpayer by their SSN and monitor the activities of that SSN. The databases would not allow for identification of the taxpayer name or taxpayer’s address (it will allow for tracking by ZIP Code). The system will also allow for tracking of return and accuracy volumes of software developers, electronic return originator, and electronic return transmitters. The control to prevent unauthorized monitoring is in restricting access. When complete, the query audit log will also tell us if any unauthorized monitoring is occurring.
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.
ETARAS does have the ability to identify individual taxpayer by their SSN and monitor the activities of that SSN. The databases would not allow for identification of the taxpayer name or taxpayer’s address (it will allow for tracking by ZIP Code). The system will also allow for tracking of return and accuracy volumes of software developers, electronic return originator, and electronic return transmitters. The control to prevent unauthorized monitoring is in restricting access. When complete, the query audit log will also tell us if any unauthorized monitoring is occurring.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
ETARAS is a research system, and not a production system. Use of this system will not put a taxpayer at a different risk than any other research system throughout the IRS. The system objective and usage is strictly a research system to support Congress mandate to increase electronic filing. The use of this system does not increase or diminish the IRS chances of treating a Taxpayer, employee and other person differently.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
Not applicable. This does not apply to ETARAS, since the data storage on ETARAS is used for statistical purposes and not for enforcement of any IRS regulations.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable. ETARAS is not web-based.
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