Privacy Impact Assessment – Tax Return Data Base (TRDB)
TRDB System Overview:
The Tax Return Database (TRDB) is the authoritative data store for electronically filed tax returns for tax years 1998 and beyond. TRDB receives the original tax returns as filed by the taxpayers from multiple electronic filing systems. TRDB receives data perfection corrections to these returns prior to posting to the individual (IMF) or business (BMF) master file. The original taxpayer submitted return and the corrections are stored on a relational database system (DB2). TRDB provides on-line access to this data through the Corporate Files On Line (CFOL) system command codes as well as graphic and transcript print capability. TRDB also provides standard and custom data extracts for various IRS functions through the Request for Information Services (RIS) process.
System of Records Number(s):
Treasury/IRS 24.046 CADE Business Master File
Treasury/IRS 24.030 CADE Individual Master File
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Treasury/IRS 22.063 Electronic Filing Records
Treasury/IRS 34.020 IRS Audit Trail Lead Analysis System (ATLAS)
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. Form 1040, 1040A, 1040EZ-U.S. Individual Tax Returns
Business Form 940 -Employer's Annual Federal Unemployment Tax. Return Business Form 941 -Employer's Quarterly Federal Tax Return
Business Form 1041-U.S. Income Tax Return for Estates and Trusts
Form 1041 (Schedule K-l) -Beneficiary's Share of Income, Deductions, Credits, etc.
Business Form 1065 -U.S. Partnership Return of Income
Form 1065 (Schedule K-l) -Partner's Share of Income, Credit, Deductions, etc.
Form 9465 -Installment Agreement Request
Form 4868 -Application for Automatic Extension of Time to File U.S. Income Tax Return
Form 4506 -Request for Copy or Transcript of Tax Return
Form 2350 -Application For Extension of Time To File U.S. Income Tax Return
Form 8453 – U.S. Individual Income Tax Declaration for an IRS e-file Return
Form 8453-OL – U.S. Individual Income Tax Declaration for an IRS e-file Online Return
B. End Users Customer Service Representatives Tax Examiners etc.
Employees sign on to their local NT LAN by entering their user-id and password, then users log on to the Integrated Data Retrieval System (IDRS). SACS is the Security and Communication System used by lDRS. SACS manages the logon and profiles of all users with a list of all command codes each user is authorized for. TRDB recognizes SACS as a trusted server receiving and transmitting all communication through it. Once validated on the SACS system as an authorized user, the employee enters a CFOL command (as permitted by their SACS profile) to gain access to the TRDB.
Administrative Users (System Administrators. Developers. Schedulers. etc.)
After signing on to their local NT LAN, TRDB administrative personnel enter a user-id and password through the Info Connect Telnet utility. Resource Access Control Facility (RACF) then validates the user and controls access based on the established user profile.
C. The IRS Audit Trail Lead Analysis System (ATLAS) provides keystroke level auditing of end user actions. Every function conducted by the user is audited by the system and reviewed by the appropriate unit managers. Thus, end users are reluctant to browse data that does not fall within their work scope.
All IRS employees are required to attend yearly Unauthorized Access (UNAX) training. This training is used as a forum for IRS managers and employees to discuss proper work ethics concerning sensitive taxpayer data and also how to handle access to taxpayer data in special situations, i.e. neighbors, relatives, celebrities, etc.
D. 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)
A. The TRDB utilizes the Relational Database Management System (RDBMS) to provide for the storage and retrieval of tax return information. There are no IRS data elements collected.
B. Taxpayer information that is required on each of the forms listed in question 1 above is collected and maintained by the TRDB system.
C. Employees may access information on the forms listed in question 1 which is collected and maintained by the TRDB system. There are no employee data elements collected.
D. Only information submitted on the afore-mentioned IRS forms by the taxpayer or designated preparer is maintained. The taxpayer, designated preparer, or an IRS employee may supply any corrections to the information. No other Federal Agencies supply data to the TRDB system.
E. No State or Local Agencies supply data to the TRDB system. Only information submitted on the afore-mentioned IRS forms, and any corrections are maintained. This information is supplied by the taxpayer or designated preparer.
F. Only information submitted on the afore-mentioned IRS forms, and any corrections are maintained. This information is supplied by the taxpayer or designated preparer. No third-party sources supply data to the TRDB system.
3. Is each data item required for the business purpose of the system? Explain.
Yes. The TRDB serves as the IRS's legal repository for all electronically and manually filed tax returns. Prior to entering the TRDB, original tax return data is first pre-processed at the Submission Processing Centers, formerly know as the Service Centers. Data maintained on the TRDB is within a seven-year timeframe, therefore all data maintained on the TRDB is relevant. The purpose of the TRDB is to have a central location for all business and personal filed tax returns within a seven-year period, for ease of retrieval, examination, and record keeping
4. How will each data item be verified for accuracy, timeliness, and completeness?
Only information submitted on the afore-mentioned IRS forms is maintained. This information is supplied by the taxpayer or designated preparer. IRS employees, taxpayers, or preparers may supply corrections.
Daily vouchers are used to verify all data intended for TRDB from the service centers has been sent. Controls files are used to verify complete files are transmitted. Run to run balancing is used to determine that all files are processed through the complete input system and extract system as appropriate. Unit testing, system acceptability testing, and final integration testing are used to ensure the quality of all runs that process this data. Finally, a weekly reconciliation “run c” verifies all electronically filed returns processed in the master file system have also been processed on the TRDB system.
When data is formatted into a batch job, the tax year is verified. Only data that is within a 7-year period is maintained on the TRDB system.
5. Is there another source for the data? Explain how that source is or is not used.
No. TRDB is the only source and is considered the legal repository for tax return information.
6. Generally, how will data be retrieved by the user?
Employees sign on to their local NT LAN by entering their user-id and password, then users log on to the Integrated Data Retrieval System (IDRS). SACS is the Security and Communication System used by lDRS. SACS manages the logon and profiles of all users with a list of all command codes each user is authorized for. TRDB recognizes SACS as a trusted server receiving and transmitting all communication through it. Once validated on the SACS system as an authorized user, the employee enters a CFOL command (as permitted by their SACS profile) to gain access to the TRDB.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Data is retrieved through end user submission of a query containing an employer identification number (EIN), taxpayer identification number (TIN), or document locator number (DLN).
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
IRS Customer Service Representatives (CRSs) access the TRDB to answer tax return questions from taxpayers and preparers.
IRS Tax Examiners (TEs) access the TRDB to perfect tax return information, request return charge-outs, refile returns and documents, convert efile return to paper, request graphical print and display services.
Other Submission Processing Center (SPC) functions, such as Underreporter, Criminal Investigation, Examination, Fraud Detection, Adjustments, and Collection also access the TRDB via graphical displays or prints to resolve tax issues.
The Statistics of Income system submits requests for bulk extracts of data that are used for further in-house processing.
The Electronic Tax Administration system submits requests for bulk extracts of data that are used for further in-house processing.
Graphic form-facsimile style prints of tax returns are provided to external customers.
TRDB developers, database administrators, and system administrators access only authorized portions of the TRDB or host operating system via local/remote Windows NT Workstations or other command consoles.
9. How is access to the data by a user determined and by whom?
TRDB users must submit IRS Form 5081, which contractually binds the employee with the obligation of maintaining strict and diligent security precautions in order to maintain integrity of the taxpayer data. Only authorized IRS employees who have validated profiles created in the Security and Communications System (SACS) can access the TRDB.
Enforcing the protection of TRDB data against unauthorized access is also performed by RACF. RACF limits access to TRDB database elements to IRS personnel who are authenticated prior to entering the database.
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.
Yes. End user access to the TRDB is gained through Windows workstations via a Telnet link over encrypted telecommunications circuits. Users can query the TRDB for specific information about the taxpayer(s) and view the information in electronic or printed format. User queries are directed to the TRDB via multiple CFOL command codes. Facsimile prints can also be sent to external users to resolve tax returns that are processed by tax preparers. Administrative access to the TRDB is gained primarily from Windows NT workstations via a Telnet utility. Administrative users accessing the system from remote locations utilize a Telnet utility over DES III encrypted links.
Two systems, the Statistics of Income Distributed Processing System (SOl DPS) and the Electronic Tax Administration Marketing Database (ETA MDB), receive periodic extracts from the TRDB.
The 8453 Problem Resolution System (EPRS) and the National Standards Application (NSA) receive extracts from TRDB for the 8453 Project.
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 external agencies have access to TRDB.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
All returns stored on TRDB generally have a retention period of 7 years. Returns with adjustments requiring additional retention are printed and renumbered (new DLN) making the new paper copy the authoritative source of the return. TRDB stores returns in database objects by processing year. The final procedure for eliminating or archiving returns based on the relevant retention period has been deferred based on the expectation that the technology available at the time this process is necessary may be significantly different than it is today. Returns with a 7 year retention period are intended to remain available on line for the full 7 years. The objects containing these returns will be dropped after that retention period has expired. IRM Section 3.42.5.2.3.
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.
Access to TRDB resources is restricted and privacy data propagated by the system is treated as sensitive. Security mechanisms employed Windows NT 4.0. SACS. RACF, and the procedures enforced by the system administrators, facilitate the equitable treatment of taxpayers.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
No. TRDB is a data repository.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
No. TRDB is a DB2 database that is stored on the mainframe at MCC and managed by Database Administrators.
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