Privacy Impact Assessment - Tax Treaty Management Information System (TTMIS)
Purpose of the System:
TTMIS is the control system used to monitor the processing time of competent authority requests. The measurement is accomplished by breaking the process down into basic procession elements referred to as “stages”. Staging reports are generated monthly for the division and quarterly for the revenue service representatives and district/appeals office, and are used to track the status of cases.
System of Records Notice:
Treasury/IRS 49.002 Tax Treaty Information Management 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. Taxpayer-related data elements include:
* Case name
* Country name
* Case number
* Case type
* Date case opened
* Date case closed
* Tax year associated with case
* Issue amount
B. Employee data elements include:
* Field Analyst’s name
* Field Analyst’s grade (13,14)
C., D. Not applicable.
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. All data elements are obtained by the IRS case analyst (e.g., case name, case country) or auto-populated by TTMIS (e.g. Case number).
B. The taxpayer provides the data to the case analyst who uploads it into the system.
3. Is each data item required for the business purpose of the system? Explain.
Yes. The purpose of TTMIS is to monitor inventory of individual case files of
taxpayers (taxpayers may be persons, corporations, or other business entities) who request competent authority assistance pursuant to the provisions of income tax treaties.
4. How will each data item be verified for accuracy, timeliness, and completeness?
Twice a month, work load managers review the content of the cases for accuracy, timeliness, and completeness. On a monthly basis, case analysts review their cases for accuracy. Case managers perform a final review before cases are closed.
5. Is there another source for the data? Explain how that source is or is not used.
No. All data is provided from the taxpayer to the Case Analyst in hard copy form. The sole purpose of TTMIS is to track the cases themselves and maintain an inventory of open and closed cases. The details of the cases on taxpayers remain in hard copy form.
6. Generally, how will data be retrieved by the user?
Users will access a Microsoft Access database to retrieve the data by indicating specific database fields within the application table to key searches. Cases may be retrieved by TIN, case name, analyst name, country.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Data can be retrieved by any field including unique case numbers.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Internal users, Developers and Administrators.
9. How is access to the data by a user determined and by whom?
Management notifies TTMIS administrators that an individual requires access to the application to perform their job function. Administrators then establish an account on the database through the Permissions Management System available in Microsoft Access.
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. TTMIS is a closed system.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Not applicable.
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?
Records are maintained in accordance with record retention schedules for tax returns. Generally they are disposed of per statute of expiration dates, but may be held beyond that if the cases are associated with countries whose recordkeeping requirements are longer, or up to 10 years. For cases with unique issues, the records may be kept for reference purposes with the identifying data redacted.
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. No.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action? No.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable. TTMIS runs on a Microsoft Access database that is a COTS product. It is not a web based application and, therefore, does not store additional information within the browsers “cache”.
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