[Federal Register Volume 69, Number 92 (Wednesday, May 12, 2004)]
[Notices]
[Pages 26432-26433]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-10851]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of Proposed New Privacy Act System of Records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury, 
Internal Revenue Service, gives notice of a proposed new system of 
records entitled ``Treasury/IRS 24.031--Medicare Prescription Drug 
Transitional Assistance Records.''

DATES: Comments must be received no later than June 11, 2004. This new 
system of records will be effective June 6, 2004 unless the IRS 
receives comments which could result in a contrary determination.

ADDRESSES: Comments should be sent to the Office of Governmental 
Liaison and Disclosure, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC 20224. Comments will be made available for 
inspection and copying upon request in the Freedom of Information 
Reading Room (1621), at the above address.

FOR FURTHER INFORMATION CONTACT: David Silverman, Senior Tax Law 
Specialist, Office of Governmental Liaison and Disclosure, Internal 
Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224, 
phone 202-622-6200 (this is not a toll free number).

SUPPLEMENTARY INFORMATION: This is to give notice of a proposed new 
system of records, the Medicare Prescription Drug Transitional 
Assistance Records, which is subject to the Privacy Act of 1974, 5 
U.S.C. 552a, as amended. The proposed system of records will contain 
information used to implement provisions of the Medicare Prescription 
Drug Improvement and Modernization Act of 2003 (Pub. L. 108-173). 
Section 105(e)(1) of that Act adds new section 6103(l)(19) to the 
Internal Revenue Code, to authorize disclosure of certain return 
information to the Department of Health and Human Services for purposes 
of assisting that agency to provide a low income transitional 
assistance subsidy under the Medicare Discount Drug Card program. The 
Act provides that the Secretary of the Treasury, upon written request 
from the Secretary of Health and Human Services pursuant to carrying 
out section 1860D-31 of the Social Security Act, shall disclose to 
officers, employees, and contractors of the Department of Health and 
Human Services with respect to a taxpayer for the applicable year:
    1.(a) Whether the adjusted gross income, as modified in accordance 
with specifications of the Secretary of Health and Human Services for 
purposes of carrying out such section, of such taxpayer and, if 
applicable, such taxpayer's spouse, for the applicable year, exceeds 
the amounts specified by the Secretary of Health and Human Services in 
order to apply the 100 and 135 percent of the poverty lines under such 
section;
    (b) Whether the return was a joint return, and (c) the applicable 
year, or
    2. If applicable, the fact that there is no return filed for such 
taxpayer for the applicable year.
    The system will allow the IRS to respond quickly to requests from 
the Secretary of Health and Human Services to disclose return 
information that will assist HHS to ensure compliance with eligibility 
requirements for the low income transitional assistance subsidy.
    The new system of records report, as required by 5 U.S.C. 552a(r) 
of the Privacy Act, has been submitted to the Committee on Government 
Reform of the House of Representatives, the Committee on Governmental 
Affairs of the Senate, and the Office of Management and Budget, 
pursuant to Appendix I to OMB Circular A-130, ``Federal Agency 
Responsibilities for Maintaining Records About Individuals,'' dated 
November 30, 2000.
    The proposed new system of records, entitled ``Treasury/IRS 
24.031--Medicare Prescription Drug Transitional Assistance Records,'' 
is published in its entirety below.

    Dated: May 7, 2004.
Jesus H. Delgado-Jenkins,
Acting Assistant Secretary for Management.
Treasury/IRS 24.031

System Name:
    Medicare Prescription Drug Transitional Assistance Records.

[[Page 26433]]

System Location:
    Martinsburg Computing Center, See Appendix A for location.

Categories of Individuals Covered by the System:
    Individuals covered by Medicare who are eligible to apply for the 
prescription drug transitional assistance subsidy under the Medicare 
Prescription Drug Improvement and Modernization Act of 2003.

Categories of Records in the System:
    Information on individuals who are Medicare beneficiaries and are 
eligible to apply for the prescription drug transitional assistance 
subsidy under the Medicare Prescription Drug Improvement and 
Modernization Act of 2003.

Authority for Maintenance of the System:
    26 U.S.C. 6103(l)(19), 7801, and 7803.

Purpose:
    This system will maintain records for disclosure to HHS under the 
Medicare Prescription Drug Improvement and Modernization Act of 2003 to 
assist HHS in ensuring that applicants for prescription drug 
transitional assistance under section 1860D-31 of the Social Security 
Act meet the eligibility requirements.

Routine Uses of Records Maintained in the System, Including Categories 
of Users and the Purposes of Such Uses:
    Returns and return information may be disclosed only as provided by 
26 U.S.C. 6103.

Policies and Practices for Storing, Retrieving, Accessing, Retaining, 
and Disposing of Records in the System:
Storage:
    Paper, electronic, and machine-readable media.

Retrievability:
    By name or social security number of the Medicare beneficiary.

Safeguards:
    Access controls will not be less than those provided for by IRM 
25.10.1, Information Technology Security Policy and Guidance.

Retention and Disposal:
    Record retention will be established in accordance with the 
National Archives and Records Administration Regulations, Part 1228, 
Subpart B--Scheduling Records.

System Manager and Address:
    Director, Martinsburg Computing Center. See Appendix A for address.

Notification Procedure:
    Individuals may inquire in accordance with instructions appearing 
at 31 CFR Part 1, Subpart C, Appendix B. Inquiries should be addressed 
to the system manager listed above.

Record Access Procedures:
    Individuals seeking access to any record contained in this system 
of records or seeking to contest its contents, may inquire in 
accordance with instructions appearing at 31 CFR Part 1, Subpart C, 
Appendix B. Inquiries should be addressed to the system manager listed 
above.

Contesting Record Procedures:
    See ``Record access procedures'' above.

Record Source Categories:
    Tax information will be obtained from the Individual Masterfile 
(IMF), which contains information provided by taxpayers and third 
parties. Medicare beneficiary information and transitional assistance 
applicant information will be obtained from the Centers for Medicare 
and Medicaid Services of the Department of Health and Human Services.

Exemptions Claimed for the System:
    None.

[FR Doc. 04-10851 Filed 5-10-04; 12:11 pm]
BILLING CODE 4830-01-P