DIMF-BIMF System Overview
The purpose of the system is to store historical information on the numbers and types of examinations conducted in TE/GE field offices. The system does this by receiving monthly extract data from the IRS’ Audit Information Management System (AIMS) and validates and stores that data for use by the DEXP and DPTE systems which summarize it into area and national level reports that are used by TE/GE management to monitor their examination program. The information captured locally on individual examination cases conducted by TE/GE revenue agents are input into AIMS by TE/GE clerks in field area offices. These data include, in part, information identifying the entity being examined, the particular return and tax period that was examined, the employee conducting the examination, the time expended on the case, the type of entity (employee plan, exempt organization or government entity) that is being examined and a number of other data fields that specify why the particular return was selected, the issues identified during the examination and the final results of the examination.
System of Records Notice (SORN): The SORN is forthcoming. The System POC is coordinating with the Office of Disclosure.
Data in the System
- Describe the information (data elements and fields) available in the system in the following categories:
- Taxpayer - Taxpayer’s EIN or SSN, taxpayer’s name, type of return filed, the tax period of the return being examined and other data elements indicating the nature of the examination being conducted and the results of the examination
- Employee - Agent Name and Grade and time expended on the examination
- Audit Trail Information (including employee log-in info) - This application does not have audit trail information because there is no employee access to DIMF-BIMF
- Other (Describe) - None
- Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
- IRS - All data elements within DIMF-BIMF are obtained from the Audit Information Management System (AIMS)
- Taxpayer - No information in DIMF-BIMF is obtained directly from taxpayers. Taxpayer information is input to AIMS by TE/GE field employees.
- Employee - Agents provide their name and grade for AIMS input purposes but no information is provided by employees directly into DIMF-BIMF
- Other Federal Agencies (List agency) - None
- State and Local Agencies (List agency) - None
- Other third party sources (Describe) - None
- Is each data item required for the business purpose of the system? Explain.
Yes. DIMF-BIMF gathers this data from AIMS in order to identify the volume and types of organizations being examined, the time expended on the examinations and the results of those examinations. Identifying this type of data enables TE/GE to monitor its field offices’ performance with respect to their examination plan and to help design future examination programs in such a way as to identify the characteristics of certain classes of entities with a likelihood of non-compliance.
- How will each data item be verified for accuracy, timeliness, and completeness?
DIMF-BIMF receives and validates data from the Audit Information Management System (AIMS) related to TE/GE activities. The incoming AIMS data is validated against predetermined criteria that are programmed into the DIMF-BIMF systems. Errors in data must be corrected before field offices are credited for having completed the examination.
- Is there another source for the data? Explain how that source is or is not used.
Yes. DIMF-BIMF receives examination data from AIMS and sends data to DEXP, DPTE and RICS. AIMS is used at the local field office level for monitoring examination case inventory; DEXP and DPTE generate summary reports at the area and national levels of inventory and accomplishments, and RICS uses the data for historical trend analysis and research.
- Generally, how will data be retrieved by the user?
Users have no access to data within DIMF-BIMF. Data is retrieved by users through the DEXP and DPTE systems.
- Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
No. DIMF-BIMF has no direct users and no direct interfaces.
Access to the Data
- Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
DIMF-BIMF has no TE/GE users. Administrators (IRS MITS employees) are granted access only for troubleshooting purposes. This access is time limited and granted by a supervisor.
- How is access to the data by a user determined and by whom?
TE/GE users do not have access to DIMF-BIMF. The file is a data repository only.
- 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. DIMF-BIMF receives input from AIMS and provides outputs to EO and GE-AIMS Report Processing (DEXP), EP-AIMS Report Processing (DPTE), and the Returns Inventory and Classification System (RICS). The data includes over 100 separate data elements that identify, in part, the taxpayer, the return, the agent and the results of the examination.
- Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Certification and Accreditation (C&A):
The following system holds a current Certification and Accreditation in the Mission Assurance Master Inventory:
- RICS - (C&A included in GSS ATO dated July 15, 2003. Certification expires on May 16, 2006)
The following systems do not hold a current Certification and Accreditation in the Mission Assurance Master Inventory:
- AIMS - (C&A will be conducted in 2006)
- DEXP - (C&A in process)
- DPTE - (C&A in process)
Privacy Impact Assessment (PIA):
The following systems do not have a current Privacy Impact Assessment in the Office of Privacy Inventory:
- AIMS
- RICS - (New C&A process is scheduled to be completed by June 1, 2006. This will include a PIA
- DEXP (PIA in process)
- DPTE (PIA in process)
- 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?
The system contains a 10-year master file of TE/GE examinations. When the monthly update occurs, the 121st month is dropped, dropping off the oldest month and adding the new month.
- 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?
No. DIMF-BIMF is an internal system only. Due process to taxpayers is afforded at the revenue agent level at the conclusion of the examination.
- If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not Applicable.
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