[Federal Register Volume 63, Number 246 (Wednesday, December 23, 1998)]
[Notices]
[Pages 71188-71189]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-33906]


=======================================================================
-----------------------------------------------------------------------

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