Privacy Impact Assessment- Automated Non Master File System (ANMF)

ANMF System overview:

The Automated Non-Master File (ANMF) System (formerly known as the Manual Accounting Replacement System – MARS) supports accounting for assessments, liabilities, payments and credits for transactions that are not compatible with master file processing, timeliness or data.

Requested Operational Date: N/A

System of Records Number(s) (SORN):

* Treasury/IRS 22.060 -  Automated Non-Master File
* Treasury/IRS 34.037 – Audit Trail & 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)

A. Taxpayer’s name, address, Social Security Number (SSN) or Employee Identification Number (EIN), tax liability, payment information and balance due amount is input from tax returns, payment and adjustment documents that cannot be processed to the Individual, Business, or Employee Plans Master Files
B. Employee data is only listed in item 1.C below for audit trail information
C. The audit trail information is the employee login which is used in accordance with the IRS Information Technology (IT) Security, Policy and Guidance IRM 10.8.1
D.  Department of Health and Human Services (DHHS) provides Full Collection Child Support arrearage for the obligor to IRS

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 Individual Master File, Business Master File, and Employee Plans Master File provide for account transfer to ANMF under certain conditions
B. Taxpayer social security numbers, taxpayer correspondence, taxpayer entity information
C. Please refer to item 1.C above
D. DHHS provides the obligor’s SSN and address, amount of arrearage, and case control number via paper document
E.  N/A
F.  N/A

3.  Is each data item required for the business purpose of the system?  Explain.
Yes.  Each data item is recorded in the taxpayer’s account for purposes of tax assessment and collection

4. How will each data item be verified for accuracy, timeliness, and completeness?

Data is original input and key verified by two separate operators.  System checks exist for validation of data. Subject reviews/internal controls

5. Is there another source for the data?  Explain how that source is or is not used.
No

6. Generally, how will data be retrieved by the user? 
Taxpayer Name, social security number or employee identification number

7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier? 
Yes.  Data is retrievable by the taxpayer’s name, SSN, or EIN on a “need-to-know” basis 

Access to the Data

8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Only IRS personnel can have access to ANMF which are Users, Managers, Database Administrator’s, System Administrators, Developers, and HQ Analysts

9. How is access to the data by a user determined and by whom? 
The user must submit an OL5081 to request access to ANMF which requires his/her manager’s approval.  The System Administrator will then approve or deny the request based on 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.
Yes.   ANMF only provides data to the other IRS systems listed below:

Automated Lien System (ALS) – provides lien information for Field Revenue Officers to track lien assignments and due dates.

Desktop Integration (DI) – replaces the Integrated Case Processing system and permits research access only to the ANMF database.

Enforcement Revenue Information System (ERIS) – gathers data for the development of enforcement revenue analysis for taxation management

Financial Management Information System (FMIS) – provides data for the support and preparation of the revenue and refund aspects of the IRS custodial financial statement and GAO financial audit.

Integrated Data Retrieval System (IDRS) –
  
   1.  End of Day Processing (EOD) - reads the files of transactions generated via IDRS, separates the files for subsequent processing, assigns DLNs, and reformats for GMF processing

   2.  Taxpayer Delinquent Account (TDA) – NMF TDA accounts are input via IDRS for update to the Integrated Collection System (ICS) for case assignment to Revenue
Officers

Interim Revenue Accounting Control System (IRACS) – provides data for automatic  journalization of ANMF transactions to the respective general ledger accounts and Form 23C, Certificate of Assessments

Service Center Control File (SCCF) – provides data to systemically post the Good Block Proof Record to the Non-Master File (NMF) SCCF

Third Party Contact (TPC) – provides data for those taxpayers who have third party contact information
 
Unpaid Assessments (UA) – replaced the Accounts Receivable Dollar Inventory (ARDI) and consists of those tax modules with a debit balance for preparation of the IRS financial statement and GAO financial audit

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.  Continued

Third Party Contact (TPC) – provides data for those taxpayers who have third party contact information
 
Unpaid Assessments (UA) – replaced the Accounts Receivable Dollar Inventory (ARDI) and consists of those tax modules with a debit balance for preparation of the IRS financial statement and GAO financial audit

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?
Yes.  DHHS provides data via a paper document

Administrative Controls of Data

13.  What are the procedures for eliminating the data at the end of the retention period?
Records disposition is in accordance with the Records Control Schedule for Submission Processing Campuses, IRM 1.15.29 for the following Reference Item #:
 42 – Internal Control Files: Destroy 1 year or when no longer needed in current operations
 44 – Reference Files: Destroy when obsolete or superseded, or when no longer needed in current operations
 49 – All Taxpayer Case Files: Destroy 3 years after case is closed or when no longer needed, whichever is earlier
101 – Unpostable and Nullified Unpostable Listing: Destroy 3 years after end of processing year in which closed or when no longer needed for internal audit, whichever is earlier
104 – Cycle Block Proof Listing: Destroy 1 year after end of processing year

13.  What are the procedures for eliminating the data at the end of the retention period? Continued

105 – Notice Registers: Destroy 1 year after end of processing year
165 – Revenue General Ledgers: Destroy 6 years, 3 months after the period of the account
166 – Revenue Reports and Accounting Control Records: Destroy after audit by General Accountability Office or when 3 years old, whichever is earlier
173 – Unit Ledger Cards:  Destroy 20 years after end of processing year
174 – Accounting Reports: Destroy 3 years after end of reporting year
178 – Historic Transcripts related to closed accounts: Destroy 5 years after end of processing year

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.

Yes, however, only the type of return processed is requested and not taxpayer information. 

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.
Yes. Notices are generated to the taxpayer until the balance due is paid or abated.

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?
Yes.  Upon receipt of a notice, the taxpayer has the right to contact taxpayer service for assistance for “due process”.

19.  If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
No. This system is not web-based