Privacy Impact Assessment- Filing Information Returns Electronically (FIRE)
FIRE System Overview:
Filing Information Returns Electronically (FIRE) is an Internal Revenue Service (IRS) Systems that resides on the MITS-2 ECC-Detroit General Support System (GSS) and MITS-3 ECC-MTB GSS and relies on each domain for infrastructure security controls, but are not necessarily applications whereby information is sent to or received from as a normal part of data operations. Under section 6011(e)(2)(A) of the Internal Revenue Code (IRC), any person, including a corporation, partnership, individual, estate, or trust, who is required to file 250 or more information returns must file such returns magnetically or electronically. FIRE receives incoming electronic files from external trading partners and passes files to the Automated Magnetic Media Processing System (AMMPS) (MAG). FIRE receives statistics back from AMMPS and posts them to a FIRE SQL database.
Requested Operational Date: Currently operational.
Systems of Records Notice (SORN):
Treasury/IRS 22.026 Form 1042-S Index by Name of Recipient
Treasury/IRS 22.061 Wage and Information Returns Processing
Treasury/IRS 42.021 Compliance Programs and Projects Files
Treasury/IRS 34.037 IRS 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: Data elements include the following:
* Payer Taxpayer Identification Number (TIN)
* Payer Name
* Payer Address
* Payer Name Control
* Payer Shipping Address
* Payer City
* Payer State
* Payer ZIP Code
* Payers Phone Number
* Transmitter control code (TCC)
* Employer Identification Number (EIN)
These data are contained on the following forms (includes associated form schedules where applicable):
* Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
* Form 1098, including all associated schedules
* Form 1099, including all associated schedules
* Form 5498, IRA Contribution Information, including all associated schedules
* Form W-2G, Certain Gambling Winnings
* Form 8027, Employer's Annual Information Return of Tip Income and llocated Tips
* Form 8809, Extension of Time to File Requests.
B. Employee: Employee data used in this system consists of Identification and Authentication (I&A) data of FIRE users with access to the system. This information includes USERID and password.
C. Audit Trail Information: The following actions on the FIRE web site taken by business trading partners are recorded in the FIRE audit log:
* PIN updated
* New PIN created
* File uploaded
* Account created
* Password reset
* Login was successful
* Login Failed, password incorrect
* Login Failed, username not found
* Changed password
* Updated account information
* Problem uploading (filename)
The following actions taken by CSR users are recorded in the FIRE audit log:
* Reset password
* Reset PIN
Other: No other information is used in the FIRE system.
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. IRS:
The FIRE system transmits files to the Mainframe System (AMMPS (MAG) Processing), which in turn forwards the data to the Information Returns Master File (IRMF) and Payer Master File (PMF) for further processing.
FIRE then receives statistics back from AMMPS (MAG) Processing. Those statistics do not contain personal; information, rather statistics include results regarding correct format, Form 1099 data completion checks, and error reporting.
B. Taxpayer:
No information is collected directly from individual taxpayers. However, individual tax data is collected and submitted by the Business Trading Partners (refer to section 2F in this response).
C. Employee:
Beyond USERID and password for login purposes, no information is collected directly from employees.
D. Other Federal Agencies (List agency):
Federal Agencies file information returns as Business Trading Partners. No other data is provided by Federal Agencies.
E. State and Local Agencies (List agency):
State and Local Agencies file information returns as Business Trading Partners. No other data is provided by State or Local Agencies.
Other third party sources: The FIRE system receives information from Business Trading Partners (BTP). The BTP’s can only transmit data files and check on the status of the transmissions. Submissions are made via protected HTTPS web connections.
3. Is each data item required for the business purpose of the system? Explain.
Yes. All data is required for the business purpose of the system via transmitting electronic files to the AMMPS (MAG) mainframe.
4. How will each data item be verified for accuracy, timeliness, and completeness?
It is the responsibility of the business trading partner who sends the data to ensure it is accurate, relevant, timely, and complete. As FIRE makes no changes to data, the data will be as accurate, relevant, timely, and complete as it was when the business trading partner sent it to FIRE.
The business trading partner may log on one day after sending data to FIRE to verify whether its files have been received by FIRE. At this time a notice will have been posted for the business trading partner of the success or failure of the transmission of information, and if the business trading partner needs to re-submit. If there is no action on the failed transmission from the business trading partner within 30 days of this notice being posted to its account, a letter is generated notifying the business trading partner that there was a problem with the data received and that the data needs to be resubmitted.
5. Is there another source for the data? Explain how that source is or is not used.
There is no other source of data.
6. Generally, how will data be retrieved by the user?
Business trading partners are required to authenticate to FIRE with their username and password to access the application. Additionally, when a trading partner attempts to submit a file, they must enter their PIN number and have a valid transmitter control code (TCC) and EIN combination to complete the transmission. Customer Service Representatives (CSR’s) are not required to provide a username and password to authenticate to FIRE. The CSR personnel’s SEID is passed to FIRE from their LAN domain authentication and is checked by the FIRE database for authorization.
If the user is a valid FIRE CSR they are granted access, if not, access is denied. The SQL database does not have a separate authentication mechanism for DBAs. It relies on the user’s LAN domain authentication credentials to authorize the DBA access to the database management software.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Records may be retrievable by the TIN.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Data input to FIRE is restricted to the business trading partner submissions of their clients’ tax forms. Each business trading partner must be a registered FIRE application user, and must have a valid transmitter control code (TCC) and EIN combination to successfully submit data to FIRE. If a business trading partner attempts to submit data to IRS with a non-matching TCC and EIN, FIRE will deny the submission.
FIRE is accessed by 5 to 12 Information Returns Branch Customer Service Representatives (CSR) responsible for assisting the trading partners in researching file submission status and errors. There are four roles established within the CSR module that restricts access within the application:
* IsAdmin
* IsInSpecialProjectsGroup
* IsInShpmntrecEditGroup
* IsInDuplicateAccessGroup
The ISAdmin group has full privileges in the CSR portion of the application. The IsInSpecialProjectsGroup just has access to Special Projects functions and can update any account that is a special projects account. This is regulated by the account’s TCC. If a member of this group attempts to edit an account that has a TCC not designated under special projects, their request is denied. The IsInShpmntrecEditGroup is restricted to editing the shipment records only.
Members of this group cannot manage transmitter records. The IsInDuplicateAccessGroup has rights to manage shipment records.
Currently, only system administrators have access to all data on the FIRE system. All other access is restricted. All other FIRE users have limited access. Contractors do not access the system.
9. How is access to the data by a user determined and by whom?
Business trading partners must submit Form 4419 Application for Information Returns Electronically/Magnetically, to request a transmitter control code. Business trading partners mail or fax the form to the Quality Control section for approval. Once approved the trading partner is added to the MAG 49 file that is uploaded daily to the mainframe and downloaded to FIRE. Once uploaded to the mainframe, a confirmation letter is automatically printed and mailed to the trading partner. Once the trading partner receives confirmation of account approval they set up their own user ID and password. There is no standard naming convention used for trading partner user IDs.
CSRs must submit an OL5081 to request access to FIRE. Approval is granted by the Chief, Electronic and Data Management section. The FIRE database is updated with the new user’s SEID so they may access the application after authenticating to their LAN domain.
Database administrators must submit an OL5081 to request access to the FIRE SQL database. Approval is granted by the system administrator of the FIRE database servers.
Since some trading partners only access the application once a year, it is infeasible to disable accounts after 45 days of inactivity. Every year the TCC database is manually cleared. This keeps the transmitter base up to date and ensure only valid accounts remain in the application.
If a trading partner does not use their TCC for two years, it is deleted from the mainframe.
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. No other systems have access to the data in FIRE other than those which have been previously mentioned. For reference purposes, those systems are IRMF, AMMPS (MAG), and PMF.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Certification and Accreditation (C&A):
IRMF: C&A’d on August 20, 2004, expiring August 20, 2007.
AMMPS (MAG): This system does not have a current C&A in the Mission Assurance Master Inventory.
PMF: This system does not have a current C&A in the Mission Assurance Master Inventory.
Privacy Impact Assessment (PIA):
IRMF: This system does not have a current PIA in the Office of Privacy PIA inventory.
AMMPS (MAG): This system does not have a current PIA in the Office of Privacy PIA inventory.
PMF: This system does not have a current PIA in the Office of Privacy PIA inventory.
12. Will other agencies provide, receive, or share data in any form with this system?
No. No other agencies share data or have access to the data contained in or transmitted by FIRE.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
FIRE data is archived to SAN storage. At least 6 years of data is retained and all data will be deleted after 6 years in accordance with RCS 29(55)(1)(a)--Electronically Filed Individual, Partnership & Fiduciary Income Tax Returns.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. This system does not use technology in a new way.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
No. This system cannot be used to identify or locate individuals or groups.
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. This system does not collect, use, or maintain personal information and, therefore, does not offer the capability to monitor individuals or groups.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No. This system cannot be used to treat taxpayers or employees disparately.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
The purpose of FIRE is not to capture data about individuals or make negative determinations about individuals, companies, or their tax related matters. System management is responsible for the proper operation of the system, ensuring correct processing and responses to Business Trading Partners, as well as the oversight of employee use of the system and the data contained therein.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
The FIRE web site requires session cookies to be accepted by the user’s browser. An encrypted cookie is stored on the user’s browser that stores the username. No other information is cached or stored in the user’s browser or workstation. Session cookies are terminated when the user exits from the web browser session.
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