[Federal Register Volume 60, Number 78 (Monday, April 24, 1995)]
[Notices]
[Pages 20153-20155]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-10049]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974; Computer Matching Programs
agency: Internal Revenue Service; Treasury Department.
action: Notice.
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summary: Pursuant to Section 552a(e)(12) of 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 Internal Revenue Service computer matching programs.
In accordance with various provisions of section 6103 of the
Internal Revenue Code (IRC) of 1986, the computer matching programs
provide Federal, State, and local agencies with tax information from
IRS records to assist them in administering the programs and activities
described hereafter. The purpose of these programs is to prevent or
reduce fraud and abuse in certain Federally assisted benefit programs
and facilitate the settlement of government claims while protecting the
privacy interest of the subjects of the match. The matches are
conducted on an on-going basis in accordance with the terms of the
Computer Matching Agreement in effect with each participant as approved
by the Data Integrity Boards of both agencies, and for the period of
time specified in such Agreement. Members of the public desiring
specific information concerning an on-going matching activity may
request a copy of the agreement at the address provided below.
effective date: June 5, 1995.
addresses: Inquiries may be mailed to Director, Office of Disclosure,
Internal Revenue Service, P.O. Box 795, Washington, DC 20044.
for further information contact: Gwen Collins, Program Manager, Privacy
Act and Education Branch, Internal Revenue Service, (202) 622-6240.
supplementary information: The nature, purposes, and authorities for
IRS computer matching programs are as follows:
Matches Conducted Pursuant to IRC 6103(1)(7)
The Service is required, upon written request, to disclose current
information from returns with respect to unearned income to any
Federal, State, or local agency administering federally-assisted
benefit programs which provide:
(a) Aid to Families with Dependent Children (AFDC) under a State
Plan approved under Part A of Title IV of the Social Security Act;
(b) Medical assistance under a State plan approved under Title XIX
of the Social Security Act;
(c) Supplemental Security Income benefits under Title XVI of the
Social Security Act, and federally administered supplementary payments
of the type described in section 1616(a) of such Act (including
payments pursuant to an agreement entered into under section 212(a) of
Pub. L. 93-66, 87 Stat. 155);
(d) Any benefits under a State plan approved under Titles I, X, XIV
or XVI of the Social Security Act (as those titles apply to Puerto
Rico, Guam and the Virgin Islands);
(e) Unemployment Compensation under a State law as described in
section 3304 of the Internal Revenue Code;
(f) Assistance under the Food Stamp Act of 1977; and
(g) State-administered supplementary payments of the type described
in section 1616(a) of the Social Security Act (including payments
pursuant to an agreement entered into under section 212(a) of Pub. L.
93-66);
(h) Needs-based pensions under United States Code (USC) Title 38,
Chapter 15 or under any other law administered by the Secretary of
Veterans Affairs; [[Page 20154]]
(i) Parents' dependency and indemnity compensation under section
1315 of Title 38, USC;
(j) Health-care services under sections 1710(a)(1)(I), 1710(a)(2),
1710(b) and 1712(a)(2)(B) of USC Title 38;
(k) Compensation under chapter 11 of Title 38, United States Code,
at the 100 percent rate based solely on unemployability and without
regard to the fact that the disability or disabilities are not rated as
100 percent disabling under the rating schedule; and
(l) Any housing assistance administered by the Department of
Housing and Urban Development that involves initial and periodic review
of an applicant's or participant's income.
Information is disclosed by the Service only for the purpose of,
and to the extent necessary in, determining eligibility for, or the
correct amount of, benefits under the aforementioned programs.
The return information is extracted on a monthly basis from the
Internal Revenue Service Wage and Information Returns Processing File
(Treas./IRS System 22.061 (IRP)) for the latest tax year. This file
contains information returns (e.g., Forms 1099-DIV, 1099-INT AND w-2G)
filed by payers of income.
Federal agencies expected to participate in (1)(7) matches, and
their Privacy Act systems of records:
(1) Department of Health and Human Services, Administration for
Children and Families (Income and Eligibility Verification for Aid to
Families With Dependent Children Quality Control (AFDC-QC) Review, HHS/
ACF/OFA 09-80-0201).
(2) Department of Health and Human Services, Health Care Financing
Administration (Income and Eligibility Verification for Medicaid
Eligibility Quality Control Reviews System, HHS/HCFA/MB 09-07-2006);
(3) Department of Housing and Urban Development, Office of Public
and Indian Housing (Tenant Assistance and Contract Verification Data
System, HUD/H-11);
(4) Department of Verterans Affairs, Veterans Benefits
Administration (Compensation, Pension, Education and Rehabilitation
Records, 58 VA 21/22; and Loan Guaranty Home, Condominium, and
Manufactured Home Loan Applicant Records, Specially Adapted Housing
Applicant Records and Vendee Loan Applicant Records, 55VA26);
(5) Department of Veterans Affairs, Veterans Health Administration
(Patient Medical Records-VA, 24VA136); and
(6) Social Security Administration, Office of Supplemental Security
Income (Supplemental Security Record (SSR), HHS/SSA/OSR 90-60-0103).
State agencies expected to participate in (1)(7) matches are using
a non-Federal system of records:
(1) Alabama Department of Human Resources
(2) Alabama Medicaid Agency
(3) Alaska Department of Health and Social Services
(4) Arizona Department of Economic Security
(5) Arkansas Department of Human Services
(6) California Department of Social Services
(7) Colorado Department of Social Services
(8) Connecticut Department of Social Services
(9) Delaware Department of Health and Social Services
(10) District of Columbia Department of Human Services
(11) Florida Department of Health and Rehabilitative Services
(12) Georgia Department of Human Resources
(13) Guam Department of Public Health and Social Services
(14) Hawaii Department of Human Services
(15) Idaho Department of Health and Welfare
(16) Illinois Department of Public Aid
(17) Indiana Department of Public Welfare
(18) Iowa Department of Human Services
(19) Kansas Department of Social and Rehabilitative Services
(20) Kentucky Cabinet for Human Resources
(21) Louisiana Department of Social Services
(22) Louisiana Department of Health and Hospitals
(23) Maine Department of Human Services
(24) Maryland Department of Human Resources
(25) Massachusetts Department of Public Welfare
(26) Michigan Department of Social Services
(27) Minnesota Department of Human Services
(28) Mississippi Department of Human Services
(29) Mississippi Division of Medicaid
(30) Missouri Department of Social Services
(31) Montana Department of Social and Rehabilitation Services
(32) Nebraska Department of Social Services
(33) Nevada State Welfare Division
(34) New Hampshire Division of Human Services
(35) New Jersey Department of Human Services
(36) New Mexico Human Services Department
(37) New York Department of Social Services
(38) North Carolina Department of Human Resources
(39) North Dakota Department of Human Services
(40) Ohio Department of Human Services
(41) Oklahoma Department of Human Services
(42) Oregon Department of Human Resources
(43) Pennsylvania Department of Public Aid
(44) Puerto Rico Department of Social Services
(45) Puerto Rico Department of Health
(46) Rhode Island Department of Human Services
(47) South Carolina Department of Social Services
(48) South Dakota Department of Social Services
(49) Tennessee Department of Human Services
(50) Texas Department of Human Services
(51) Utah Department of Social Services
(52) Vermont Agency for Human Services
(53) Virgin Islands Department of Human Services
(54) Virgin Islands Bureau of Health Insurance and Medical Assistance
(55) Virginia Department of Social Services
(56) Washington Department of Social and Health Services
(57) West Virginia Department of Human Services
(58) Wisconsin Department of Health and Social Services
(59) Wyoming Department Family Services
Matches Conducted Pursuant to IRC 6103(m)(2)
The Service may, upon written request, disclose the mailing address
of a taxpayer for use by officers, employees, or agents of a Federal
agency for purposes of locating such taxpayer to collect or compromise
a Federal claim against the taxpayer in accordance with sections 3711,
3717, and 3718 of Title 31 of the United States Code. This section also
provides for the redisclosure of a taxpayer's mailing address to a
consumer reporting agency, but only to allow for the preparation of a
commercial credit report on the taxpayer for use by the requesting
Federal agency in accordance with the Federal Claims Collection Act of
1966, as amended by the Debt Collection Act of 1982. [[Page 20155]]
The IRS information provided is extracted weekly from the
Individual Master File (IMF) (Treas./IRS System 24.030).
Federal agencies participating in (m)(2) matches and the Privacy
Act systems of records involved, are:
(1) U.S. Army Community and Family Support Center (Nonappropriated
Fund Accounts Receivable System (A0215-16SAFM));
(2) Defense Finance & Accounting Service, Indianapolis Center
(A0037-104-1bSAFM Debt Management System);
(3) Equal Employment Opportunity Commission (Claim Collection
Record (EEOC-10));
(4) Health Resources & Services Administration (Loan Repayment/Debt
Management Records System (HHS/HRSA/OA 09-15-0045));
(5) Department of Housing & Urban Development (Accounting Records
(HUD/DEPT-2));
(6) Defense Finance and Accounting Service, Kansas City Center
(Debt Management and Collection System (N07430-1));
(7) National Institute of Health (IRS Address Request System
(116841));
(8) Defense Finance and Accounting Service, Cleveland Center (Debt
Management and Collection System (N07430-1));
(9) Navy Exchange Services Command (Bad Check and Indebtedness List
(N04066-1));
(10) Railroad Retirement Board (Railroad Unemployment and Sickness
Insurance Benefit System (RRB-21); Railroad Retirement, Survivor and
Pensioner Benefit System (RRB-22); and Uncollectible Benefit
Overpayment Accounts (RRB-42));
(11) Social Security Administration (Supplemental Security Income
Record (HHS/SSA/OSR 09-60-0103); and Master Beneficiary Record (HHS/
SSA/OSR 09.60.0090));
(12) Department of Education (Guaranteed Student Loan Program Pre-
Claims Assistance System (ED 18-40-0031); Financial Management
Information System (18-40-0033); Payroll, Attendance and Leave Records
(18-11-0008); National Defense Student Loan File System (18-40-0025);
and Guaranteed Student Loan Paid Claim Files System (18-40-0026));
(13) Department of Health & Human Services (Administrative Claims
System (HHS/OS/OGC 09-90-0062)); and
(14) Department of Veterans Affairs (Compensation, Pension,
Education and Rehabilitation Records (58VA21/22/28) and Loan Guarantee
Home, Condominium and Manufactured Home Loan Applicant Records,
Specially Adapted Housing Applicant Records, and Vendee Loan Applicant
Records (55VA26));
Matches Conducted Pursuant to IRC 6103(m)(4)
Upon written request from the Secretary of Education, the Service
may disclose the mailing address of any taxpayer who has defaulted on
certain loans extended under the Higher Education Act or Migration and
Refugee Assistance Act for purposes of locating such taxpayer to
collect the loan. This section further provides for the redisclosure by
the Secretary of Education of a taxpayer's mailing address to any
lender, or any State or nonprofit guarantee agency, participating under
the Higher Education Act, or any educational institution with which the
Secretary of Education has an agreement under that Act.
Redisclosure is made by the Secretary of Education for use only by
officers, employees, or agents of such lender, guarantee agency, or
institution whose duties relate to the collection of student loans for
purposes of locating individuals who have defaulted on student loans
made under such loan programs for purposes of collecting such loans.
The IRS information provided is extracted from the IMF (Treas./IRS
System 24.030). The U.S. Department of Education matches the Guaranteed
Student Loan Program Pre-Claims Assistance System (ED 18-40-0031) with
the IMF.
Matches Conducted Pursuant to IRC 6103(m)(5)
Upon written request from the Secretary of Health and Human
Services (HHS), the Service may disclose the mailing address of any
taxpayer who has defaulted on certain loans extended under the Public
Health Service Act for purposes of locating such taxpayer to collect
the loan. This section also provides for the redisclosure by the
Secretary of HHS of a taxpayer's mailing address to any school with
which the Secretary has an agreement under the Public Health Service
Act, or any eligible lender participating under such Act.
Redisclosure is made by the Secretary of HHS for use only by
officers, employees, or agents of such school or eligible lender whose
duties relate to the collection of student loans for purposes of
locating individuals who have defaulted on student loans made under the
Public Health Service Act for the purposes of collecting such loans.
The IRS information provided is extracted from the IMF (Treas./IRS
System 24.030). The Department of Health and Human Services matches the
Public Health Service and National Health Service Corps Provider
Records System (HHS/HRSA/BHCDA 09-15-0037) with the IMF.
Margaret Milner Richardson,
Commissioner of Internal Revenue.
Dated: April 14, 1995.
Alex Rodriguez,
Deputy Assistant Secretary (Administration).
[FR Doc. 95-10049 Filed 4-21-95; 8:45 am]
BILLING CODE 4830-01-M