Privacy Impact Assessment - Service Center Control File (SCCF) Processing System
SCCF System Overview
SCCF is the Internal Revenue Service’s (IRS) primary means of inventory control for tax returns and remittances that are processed in the service centers. SCCF, once a component of the Generalized Mainline Framework (GMF), became a stand-alone system in 1987 largely because of the volume of traffic handled by GMF. SCCF controls every block of 100 submissions by document locator number (DLN) and identifies the number of submissions. SCCF handles paper returns as well as Integrated Data Retrieval System (IDRS) End of Day (EOD) and Electronic Filing System (ELF). The frequency of SCCF updates are at the service center’s discretion. However, updates generally are conducted daily during normal season and twice during the busy season.
System of Records Number(s) (SORN) #:
Treas/IRS 24.030, CADE Individual Masterfile (IMF);
Treas/IRS 24.046, CADE Business Masterfile (BMF);
Treas/IRS 34.037, IRS Audit Trail and Security Report System
Treas/IRS 22.062, Electronic Filing Records
Data in the System
- Describe the information (data elements and fields) available in the system in the following categories:
- Taxpayer – The SCCF system does not contain personal taxpayer information. SCCF tracks the volume of money amounts and document counts per block that process through GMF per day per input provided during that days run.
- Employee – The employee Standard Employee Identifier (SEID) and authenticated Active Directory session credentials are used for authentication. Only access specifically allowed by an employee profile maintained within the system is allowed.
- Audit Trail Information (including employee log-in info)– All SCCF auditing is performed by the UNISYS Mainframe. Employee login information is kept by the Service Center.
- Other – None.
- Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
- IRS – The SCCF system receives information from GMF, IDRS and ELF.
- Taxpayer – The SCCF system does not collect taxpayer information. SCCF tracks the volume of money amounts and document counts per block that process through GMF per day per input provided during that days run.
- Employee – The SCCF system does not receive data from the employee, but it does contain authorized employee access profiles.
- Other Federal Agencies (List agency) – The SCCF system does not receive data from other federal agencies.
- State and Local Agencies (List agency) – The SCCF system does not receive data from State or Local Agencies.
- Other Third Party Sources (Describe) – The SCCF system does not receive data from other third party sources.
- Is each data item required for the business purpose of the system? Explain.
Yes. The SCCF system uses the data to monitor assessments, control revenue receipts and tax returns, and as an inventory control system for paper and ELF returns.
- How will each data item be verified for accuracy, timeliness, and completeness?
Data items are verified for accuracy and completeness through various SCCF program and Command Code validations. Reports are produced to display these results.
- Is there another source for the data? Explain how that source is or is not used.
No. There is no other source for the data.
- Generally, how will data be retrieved by the user?
Only the Data Control Unit working with SCCF has access to SCCF data, which is retrieved using network username and password.
- Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
No. Data cannot be retrieved by a personal identifier.
Access to the Data
- Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
SCCF is a set of computer programs set to run in a specified order on the UNISYS Mainframe. SCCF does not have any end-users; only System Administrators and the Data Control Unit at the computing centers have access to SCCF.
Application developers do not have access to production system; if the need arises, the developer can obtain read-only access to the production environment. This access is terminated after the access is no longer needed. Only privileged users are allowed to load software to the system.
- How is access to the data by a user determined and by whom?
Unique Mainframe usernames and passwords are required for system authentication. An OL5081 is required of IRS users requesting access to SCCF, via the UNISYS Mainframe, and must be signed by an immediate manager. Once forms are approved they are submitted to the system administrator, who adds the new user’s account into the system. User accounts are disabled after 45 days of inactivity.
- 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. The SCCF system shares data with Generalized Mainline Framework (GMF), Generalized Unpostable Framework (GUF), Chapter Three Withholding System (CTW), End of Day (EOD), Error Resolution System (ERS), Control Data Analysis (PCD), Interim Revenue Accounting Control System (IRACS, RACS), and Management Information Data Warehouse (MISDW).
- Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Yes. There are current certifications (with certification dates in parentheses) for the following systems: IRACS/RACS (10/09/2003). Certifications are valid for 3 years.
The following systems have PIAs: GMF, MISDW. PIAs for the following are either in process or not required: EOD, GUF, CTW, ERS, and PCD. GMF and MISDW have approved PIAs.
- Will other agencies provide, receive, or share data in any form with this system?
No.
Administrative Controls of Data
- What are the procedures for eliminating the data at the end of the retention period?
The SCCF system contains one current and one historic database that spans seven years. After seven years, data is deleted.
IRM 2.3.36.2 Item (4) - (4) If the DLN is on the Historic SCCF (up to 6 prior calendar years), the response will be an abbreviated transcript showing only the DLN, block status H, and the cycle that the block was removed to the Historic. In addition, a pre-formatted Command Code SCFTR record with Definer H is displayed on the first line, with instructions on how to transmit the request for reactivation of the Historic record. See Exhibit 2.3.36-3.
Or
IRM 3.17.30.6 (1) - Any module that has been removed to the Historic Database in the current year or prior seven years may be reactivated.
- Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. The SCCF system is not using technology in a new way.
- Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
No. There is no capability for users to query the database for historical information on individual taxpayers or groups.
- 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. The SCCF system is not a real-time online system and, therefore, incorporates no real-time monitoring capabilities.
- Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No.
- Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
The SCCF system does not negatively impact due process rights of taxpayers/employees. The SCCF system is a tracking system within the IRS. SCCF is only concerned with the total number of documents and money amounts processed each day.
- If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable. The SCCF system is not web-based.
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