[Federal Register: December 23, 1998 (Volume 63, Number 246)] [Notices] [Page 71188-71189] From the Federal Register Online via GPO Access [wais.access.gpo.gov] [DOCID:fr23de98-146] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Inspector General for Tax Administration Privacy Act of 1974: Computer Matching Program AGENCY: Inspector General for Tax Administration, Treasury. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: Pursuant to 5 U.S.C. 552a, the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Guidelines on the Conduct of Matching Programs, notice is hereby given of the conduct of a Treasury Inspector General for Tax Administration (TIGTA) program of computer matches in the Internal Revenue Service. EFFECTIVE DATE: January 22, 1999. ADDRESSES: Comments or inquiries may be mailed to the Treasury Inspector General for Tax Administration, 1111 Constitution Avenue, NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Director, Centralized Case Development Center, Treasury Inspector General for Tax Administration, (513) 684- 2559. SUPPLEMENTARY INFORMATION: The Internal Revenue Restructuring and Reform Act of 1998 (Pub. L. 105-206, section 1103, 112 Stat. 730 (July 22, 1998)) transfers the powers of the Office of Chief Inspector to the Treasury Inspector General for Tax Administration. The Office of Chief Inspector (IRS Inspection Service) maintained three Computer Matching Agreements. One consolidated agreement will replace the three existing agreements maintained by the Office of Chief Inspector. Internal Revenue Service management is responsible for discouraging the perpetration of irregular or illegal acts and limiting any exposure if an integrity breach occurs. The Office of Treasury Inspector General for Tax Administration will assist IRS management in achieving this objective by enhancing its conventional audit and investigative activities with a program of computer matches. One IRS organizational strategy is to ensure public confidence in the integrity of the IRS by a dedication to the highest ethical standards. One of the ways the Treasury Inspector General for Tax Administration's Office intends to support this objective is by providing IRS management an assessment of the organization's ethical environment through a comprehensive Integrity Program, which includes detecting and deterring unauthorized access to taxpayer records. Computer matching is the most feasible method of performing comprehensive analysis of employee, taxpayer, and tax administration data because of the large number of employees, the geographical dispersion of IRS offices, and the tremendous volume of computerized data that is available for analysis. NAME OF SOURCE AGENCY: Internal Revenue Service. NAME OF RECIPIENT AGENCY: Treasury Inspector General for Tax Administration. BEGINNING AND COMPLETION DATES: This program of computer matches is expected to commence on January 18, 1999 but not earlier than the fortieth day after copies of the Computer Matching Agreement are provided to the Congress unless comments dictate otherwise. The program of computer matches is expected to conclude on July 31, 2000, or at the end of the eighteenth month after the beginning date. PURPOSE: This program is designed to deter and detect fraud, waste, and abuse in Internal Revenue Service programs and operations by identifying employees who have violated or are violating laws, rules, or regulations related to their employment and to search for indicators of fraud sufficient to warrant investigation. Specifically, this program of matches supports the Treasury Inspector General for Tax Administration's efforts to detect unauthorized access to taxpayer records. [[Page 71189]] AUTHORITY: 5 U.S.C. 301, 26 U.S.C. 7213, 7214, 7608, 7801, 7802, 7803, 18 U.S.C. 1030; and Reorganization Plan No. 1 of 1952, pursuant to section 7804(a) of the Internal Revenue Code of 1986. The Computer Security Act of 1987 (Pub. L. 100-235). The Federal Manager's Financial Integrity Act (FMFIA) (PL 97-255). Executive Order 12674 of April 12, 1989, entitled, ``Principles of Ethical Conduct for Government Officers and Employees.'' OMB Circular A-130, ``Management of Federal Information Resources,'' and OMB Circular A-123, ``Management Accountability and Control.'' CATEGORIES OF INDIVIDUALS COVERED: Current and former employees of the Internal Revenue Service. CATEGORIES OF RECORDS COVERED: Included in this program of computer matches are 26 Treasury or Internal Revenue Service systems. Systems not previously included in a Computer Matching Agreement of the Office of Chief Inspector include: FinCEN Database [Treasury DO.200], Suspicious Activity Reporting System [Treasury DO.212], Bank Secrecy Act Reporting System [Treasury DO.213], Unified System for Time and Appeals Records [Treasury/IRS 44.003], and Treasury Integrated Financial Management and Revenue System [Treasury DO.210] which replaces Travel Expense Records [Treasury/IRS 32.001]. Records contained in the 26 systems include: Information related to employee identification and personnel information: Treasury Integrated Management Information System (TIMIS) [Treasury/DO .002], General Personnel and Payroll Records [Treasury/IRS 36.003], Individual Return Master File (IRMF) [Treasury/IRS 22.061], Treasury Integrated Financial Management and Revenue System [Treasury DO.210]. Information related to computer inquiries and IRS information systems: Integrated Data Retrieval System (IDRS) security files [Treasury/IRS 34.018] Individual Returns Files, Adjustments and Miscellaneous Documents Files [Treasury/IRS 22.034]. Information relating to taxpayers, tax returns, and tax return information: Individual Master File (IMF) [Treasury/IRS 24.030], Business Master File (BMF) [Treasury/IRS 24.046], Debtor Master File [Treasury/IRS 24.070]. Information not uniquely pertaining to an Internal Revenue Service employee but that could possibly establish a relationship between an employee and a fraudulent activity: Suspicious Activity Reporting System [Treasury DO.212], Bank Secrecy Act Reports System [Treasury DO.213], Lien Files (Open and Closed) [Treasury/IRS 26.009], Acquired Property Records [Treasury/IRS 26.001], Record 21, Record of Seizure and Sale of Real Property [Treasury/IRS 26.014]. Dated: December 16, 1998. Shelia Y. McCann, Deputy Assistant Secretary (Administration). [FR Doc. 98-33906 Filed 12-22-98; 8:45 am] BILLING CODE 4810-25-P