Privacy Impact Assessment - Automated Offer in Compromise (AOIC)
(AOIC) System Overview
The Automated Offer in Compromise (AOIC) system was implemented in 1994 as an information and control system for Collection’s Offer in Compromise program. The AOIC system supports offer specialists in field offices, process examiners and offer examiners in the centralized sites, and tax examiners at the service center campuses by tracking offer in compromise cases, producing inventory listings and reports, and producing the necessary letters and documents for case actions.
System of Records Number(s) (SORN) #:
Treasury/IRS 26.019 Taxpayer Delinquent Account (TDA) Files
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Data in the System
Describe the information (data elements and fields) available in the system in the following categories:
Taxpayer
Employee
Audit Trail Information (including employee log-in info)
Other (Describe)
Taxpayer - Name, address, phone number, Taxpayer Identifying Number (TIN), tax modules with outstanding liabilities, offer fee payment, offer deposit, offer payments, Power Of Attorney (POA)
Employee - Name, address, phone number, AOIC employee assignment number
Audit Trail Information - Login and transactional
Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
IRS
Taxpayer
Employee
Other Federal Agencies (List agency)
State and Local Agencies (List agency)
Other third party sources (Describe)
IRS - Tax modules with outstanding liabilities
Taxpayer - Name, address, phone number, TIN, offer amount
Employee - Employee name, badge number, AOIC assignment number, phone number
Other Federal Agencies (List agency) - N/A
State and Local Agencies (List agency) - N/A
Other third party sources (Describe) - POA
Is each data item required for the business purpose of the system? Explain.
Yes. The system was designed specifically to aid in the processing of Offers.
How will each data item be verified for accuracy, timeliness, and completeness?
Employee and management inspection of each case during case processing and review. Closed casework is randomly reviewed for accuracy by independent quality review.
Is there another source for the data? Explain how that source is or is not used. No.
Generally, how will data be retrieved by the user?
Query by offer number or taxpayer TIN.
Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier? Yes. Name, TIN
Access to the Data
Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Users, managers, system administrators, developers, analysts.
How is access to the data by a user determined and by whom?
User requests access through manager. Manager determines level of access. Access is requested using the On-Line 5081 process.
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. Integrated Data Retrieval System (IDRS)/Masterfile data via Standardized IDRS Access (SIA) download processing using command code AISDL (Account Information Summary DownLoad). Transactions codes are uploaded to IDRS/Masterfile and tax module data is downloaded.
Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment? Yes.
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?
Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.3, and IRM 1(15)59. At the end of the retention period, the media is destroyed by degaussing, incinerating, pulverizing, shredding, melting, or abrading.
Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15. No.
Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability. No.
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.
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? Yes.
If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors? N/A
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