Privacy Impact Assessment – Microfilm Replacement System
MRS System Overview:
The Microfilm Replacement Systems (MRS) is used to request taxpayer account information for research and to respond to taxpayer related inquiries. MRS performs the extraction and reformatting of master file account information for transmission to the campuses and subsequent edit into display and hard copy transcripts.
System of Records Number(s):
Treasury/IRS 24.030 CADE/Individual Master File
Treasury/IRS 24.046 CADE/Business Master File
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)
Taxpayer: TIN, Name, Address, Master File Tax (MFT) code and Tax year
Employee: User ID Number
Audit Trail: Not part of the MRS. Audits are processed thru Transcript Request System (TRS) at Detroit Computer Center.
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)
Employee inputs TIN, Name, Address, MFT and Tax year into IDRS, which passes the information to MRS. MRS passes these elements to SSA files and Master File to request information to be displayed or sent to a local printer for hardcopy.
3. Is each data item required for the business purpose of the system? Explain.
Yes, access to tax module & entity modules is necessary to respond to requests for data.
4. How will each data item be verified for accuracy, timeliness, and completeness?
Accuracy, completeness, and validity checks are incorporated into the application to account for the most probable errors and for errors that could potentially propagate into good data. Checks include, but are not limited to, numerous fields on the input data, record type to file type associations, input file names associated with Job Control Language (JCL) control card. Data validity checking is done at the master file level with no data altering by the MRS system.
5. Is there another source for the data? Explain how that source is or is not used.
MRS is a pass-thru system and is not the source for the data.
6. Generally, how will data be retrieved by the user?
Users access another system to submit requests to MRS.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes, by TIN
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
The System Administrator and Developer.
9. How is access to the data by a user determined and by whom?
The System Administrator and Developer must complete a Master File Form 104 to request read access to production data which also has to be approved by the manager.
The end-user does not have direct access to data in MRS.
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.
* The Transcript Request System (TRS) sends MFTRA requests to, and receives replies from, MRS via NDM.
* Notice Review Processing (NRPS) sends requests to, and receives replies from, MRS via batch processing.
* Dependent Database sends requests to, and receives replies from, MRS via batch processing.
* MRS sends requests to, and receives replies from, the Social Security Administration via NDM.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment? No.
12. Will other agencies provide, receive, or share data in any form with this system? Yes, SSA
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
Retention period is in the JCL for appropriate number of days and in IRM 1.15.29. MRS relies on the IBM system for eliminating the data at that time.
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.
The MRS does not make determinations about individuals or groups that would lead to disparate treatment.
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?
The system is not web-based.
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