WAIS Document RetrievalFrom the Privacy Act Online via GPO Access [wais.access.gpo.gov] [DOCID:agri_002-19] USDA/OFM-7 System name: SF-1099 Reporting System, USDA/OFM. System location: National Finance Center, OFM, USDA, New Orleans, Louisiana 70160. Categories of individuals covered by the system: Individuals (excluding USDA employees) who receive payments in the form of rents, royalties, prizes or awards; individuals (excluding USDA employees) who receive payments for non-personal service contracts, commissions, or compensation for services which are subject to SF-1099 reporting requirements. Categories of records in the system: The automated system establishes a master file containing the individual's name, address, social security number (or employer identification number), ZIP code, amount of payment, and other information necessary to accurately identify covered payment transactions applicable to SF-1099 reporting requirements. Authority for maintenance of the system: 26 U.S.C. 6011 and 6109, and 26 CFR 301.6109-1. Purpose(s): The records in this system are used to accumulate payments made to individuals that are subject to Form 1099 tax reporting. Routine uses of records maintained in the system, including categories of users and the purposes of such uses: (1) Referral to the appropriate agency, whether Federal, State, local or foreign, charged with the responsibility of investigating or prosecuting a violation of law, or of enforcing or implementing a statute, or rule, regulation or order issued pursuant thereto, of any record within this system when information available indicates a violation or potential violation of law, whether civil, criminal, or regulatory in nature, and whether arising by general statute or particular program statute, or by rule, regulation or order issued pursuant thereto. (2) Referral to the Department of Justice when (a) the agency, or any component thereof; or (b) any employee of the agency in his or her official capacity; or (c) any employee of the agency in his or her individual capacity where the Department of Justice has agreed to represent the employee; or (d) the United States, where the agency determines that litigation is likely to affect the agency or any of its components, is a party to the litigation or has an interest in such litigation, and the use of such records by the Department of Justice is deemed by the agency to be relevant and necessary to the litigation, providing, however, that in each case, the agency determines that disclosure of the records to the Department of Justice is a use of the information that is compatible with the purpose for which the records were collected. (3) Disclosure in a proceeding before a court or adjudicative body before which the agency is authorized to appear, when (a) the agency, or any component thereof; or (b) any employee of the agency in his or her official capacity; or (c) any employee of the agency in his or her individual capacity where the Department of Justice has agreed to represent the employee; or (d) the United States, where the agency determines that litigation is likely to affect the agency or any of its components, is a party to the litigation or has an interest in such litigation, and the use of such records by the Department of Justice is deemed by the agency to be relevant and necessary to the litigation, providing, however, that in each case, the agency determines that disclosure of the records to the Department of Justice is a use of the information that is compatible with the purpose for which the records were collected. (4) Disclosure may be made to a congressional office from the record of an individual in response to an inquiry from the congressional office made on behalf of the individual. (5) Information from this system of records will be forwarded to the Internal Revenue Service for income tax purposes. (6) Release of information to other USDA agencies for internal processing purposes. Policies and practices for storing, retrieving, accessing, retaining, and disposing of records in the system: Storage: Records are maintained on computer tapes, disks and in file folders at the National Finance Center addressed above. Retrievability: Records are retrieved by social security or employee identification number. Safeguards: Magnetic tape files and disk files are kept in a locked computer room and tape library which can be accessed by authorized personnel only. File folders are maintained in secured areas with access by authorized personnel only. Disk files are password protected to limit access to authorized personnel only. On-line access by National Finance Center and agency personnel is password protected. Retention and disposal: Master history magnetic tapes are retained in accordance with a tape library management schedule. Manual records are transferred to the Federal Records Center for storage and disposition in accordance with General Services Administration regulations. System manager(s) and address: Director, National Finance Center, OFM, USDA, PO Box 60,000, New Orleans, Louisiana 70160. Notification procedure: Any individual may request information regarding this system of records, or information as to whether the system contains records pertaining to him/her from the System Manager. A request for information pertaining to an individual should be in writing and should contain: Name, address, social security number and particulars involved (i.e., transaction dates, copies of relevant transaction documentation, etc.). Record access procedures: Any individual may obtain information as to the procedures for gaining access to a record in the system which pertains to him/her by submitting a written request to the System Manager. Contesting record procedures: Any individual may obtain information as to the procedures for contesting a record in the system which pertains to him/her by submitting a written request to the System Manager. Record source categories: Information in this system comes primarily from individuals who provide covered goods or services to USDA agencies. Office of the General Counsel