Privacy Impact Assessment – Remittance Transaction Research
RTR System Oveview:
The Remittance Transaction Research (RTR) system is a web application that provides user access to the RTR database. The database contains images and data of taxpayer paper (check, money order, and voucher) payments. RTR enables IRS personnel expedient resolution of payment discrepancies and processing errors.
System of Records Number(s):
Treasury/IRS 22.059 Unidentified Remittance File
Treasury/IRS 22.054 Subsidiary Accounting File
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:
Data gathered from the taxpayer’s remittance payment (check, money order) and voucher. To include: Name control, Bank routing and account numbers, Taxpayer Identification Number (TIN), payment amount, Transaction Date, Deposit Date, Tax period, Transaction code and Master File Tax (MFT) account code .
B. Employee:
The RTR application captures the employees’ SEID, information queried from the application and validates authorization for access.
C. Audit Trail Information:
The SEID is retained from the login screen and saved in the audit trail along with query parameters the user inputs.
D. Other: None
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)
IRS: provides database information on employee application profiles, validation of authorized access and audit trail information.
Taxpayer: provides payment instrument and IRS voucher with MFT, payment amount, bank routing and account number and name control.
Employee: provides their SEID, password and query parameters.
Other Fed Agencies: N/A
State and Local Agencies: N/A
Other third party sources: Lockbox banks provide files with taxpayer remittance data (see #1A).
3. Is each data item required for the business purpose of the system? Explain.
Yes. Each data item of taxpayer information is necessary to apply the money amount to the correct taxpayer account accurately. In addition the data file supplies total deposit information for revenue balancing. The employee information is necessary to comply with security standards and prevent unauthorized disclosure.
4. How will each data item be verified for accuracy, timeliness, and completeness?
The data is supplied to RTR from the Integrated Submission and Remittance Processing (ISRP) Systems and the Lockbox banks. These systems perform checks and balances for accuracy, timeliness, and completeness before passing data to RTR. RTR will reject any incomplete and/or inaccurate files.
5. Is there another source for the data? Explain how that source is or is not used.
RTR is a database containing images and data of taxpayer payments submitted by check or money order. This information is contained in the RTR Disaster Recovery database. In addition, ISRP and Lockbox store the data and images sent to RTR for a limited time.
6. Generally, how will data be retrieved by the user?
Users access RTR (web based application) from their IRS intranet work station and inputs query information. At a minimum, the user provides: deposit date, amount, and Document Locator Number (DLN) or TIN/name control.
7. Is the data retrievable by a personal identifier such as name, TIN, or other unique identifier?
Yes. The user may submit a DLN or TIN. A combination of deposit date, amount, MFT and transaction date will provide payment records matching that criterion.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Users who have a need to research a taxpayer paper payment for correction of payment errors, researching a taxpayer’s questioning of a payment and researching fraudulent payments have or will have access to this research program through the authorization process of the 5081 system. Currently authorized access is set up for Submission Processing, Accounts Management, Compliance and Taxpayer Advocate Service.
9. How is access to the data by a user determined and by whom?
The business owner of the RTR program determines what organizations will be authorized access. After notification of authorization the users in each authorized group apply for access through the online 5081 program. Their manager approves the request and the coordinators approve the System Administrators (SA) to add the program to the user’s profile.
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.
RTR application will be hosted on a shared IRS Tier 2 consolidated computing platform; however, RTR application data will not be shared with other systems, including those that may be hosted on the same machine.
Remittance transaction data and images will be provided to the RTR database by the IRS Integrated Submission and Remittance Processing (ISRP) System located at the eight Submission Processing campuses and eight Lockbox banks processing for eight campuses.
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?
The data and images for RTR are located on electronic media (database/cartridge). Once the retention period (7 years) has expired, the data and images will be overwritten.
The IRM that covers this is IRM 1.15.6 through 1.15.37
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. RTR is a web application but is constrained from access with 5081 profile.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
Yes. This system can provide information about a taxpayer and their payment information and is used to correct taxpayer accounts.
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.
IRS employees are the only Users who can access information to obtain who has made tax payments, the amount and when. This information may be used by IRS Criminal Investigators for theft and fraudulent payments. The RTR system provides reports with employee identity information on what was accessed using the application.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No. RTR does not have any analytical programming to target groups or individual.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action? N/A
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
No. This is an internal web application.
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