[Federal Register Volume 78, Number 55 (Thursday, March 21, 2013)]
[Notices]
[Pages 17471-17472]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-06448]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974

AGENCY: Internal Revenue Service, Treasury.

ACTION: IRS notice of its intent to match computerized data to detect 
sensitive but unclassified (SBU) information that is being transmitted 
in violation of IRS security policy that requires an adequate level of 
encryption.

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SUMMARY: The IRS will review detections of potential violations to 
determine whether there has been an actual violation of security 
policy. This review may include matching data from existing IRS systems 
of records such as:

I. Treasury Payroll and Personnel System [Treasury/DO.001]
II. Subsidiary Accounting Files [Treasury/IRS 22.054]
III. Automated Non-Master File (ANMF) [Treasury/IRS 22.060]
IV. Information Return Master File (IRMF) [Treasury/IRS 22.061]
V. CADE Individual Master File (IMF) [Treasury/IRS 24.030]
VI. CADE Business Master File (BMF) [Treasury/IRS 24.046]
VII. Audit Trail and Security Records [Treasury/IRS 34.037]
VIII. General Personnel and Payroll Records [Treasury/IRS 36.003]
    This review may include using date elements such as:

I. Employee Name, Social Security Number (SSN), Employee 
Identification Number (SEID), Address, Email Addresses
II. Employee Spouse's Name, SSN, Address
III. Taxpayer Entity Information, including prior and current name, 
Taxpayer Identification Number (TIN), Address, Tax Return/Account 
Information
IV. Electronic transmission specifics such as sender's email 
address, recipient's email address, recipient's Internet service 
provider, transmission date and time, ``IP Address'', computer 
machine name, terminal identification

    Reporting: A report describing this proposed matching agreement has 
been provided to the Office of Management and Budget (OMB) and the 
Congressional committees responsible for oversight of the Privacy Act 
in accordance with the Privacy Act of 1974, OMB Guidelines on the 
Conduct of Matching Programs (54 FR 25818, June 19, 1989), OMB Bulletin 
89-22, ``Instructions on Reporting Computer Matching Programs to the 
Office of Management and Budget (OMB), Congress and the Public,'' and 
OMB Circular No. A-130, (rev. Nov. 28, 2000), ``Management of Federal 
Information Resources.''
    Notice Procedures: IRS employees, contractors, and other 
individuals who have been granted access to IRS information, or to IRS 
equipment and resources, are notified regularly that their computer 
activity is monitored. A notice describing Treasury/IRS 34.037 was most 
recently published at volume 77, number 155 (Friday, August 10, 2012).
    Security: All information obtained and/or generated as part of the 
IRS computer matching program will be safeguarded in accordance with 
the provisions of: 5 U.S.C. 552a, 26 U.S.C. 6103, as well as IRS record 
safeguarding requirements which conform with Treasury Directive (TD) 
80-05, Records and Information Management, and TD P 71-10, Department 
of the Treasury Security Manual, and are no less restrictive than the 
standards prescribed in IRS Publication 1075, Tax Information Security 
Guidelines for Federal, State and Local Agencies. Matches under this 
agreement will comply with the standards of OMB Policy M-06-16, 
Protection of Sensitive Agency Information, requiring that sensitive 
information, including all Personally Identifiable Information be 
protected at all times.
    Records Usage, Duplication and Disclosure: The information 
generated and/or obtained during these computer matches will be used by 
IRS employees in the performance of their official responsibilities. 
Access to this information is limited to those individuals who have a 
need to know the information in the performance of their official 
duties and to those who are authorized access by disclosure provisions 
in applicable law. These individuals are subject to criminal and civil 
penalties for the unauthorized inspection and/or disclosure of this 
information. During the execution of this program of computer matches 
and the resultant analyses or investigations, the records used may be 
duplicated by IRS employees only for use in performing their official 
duties. The information collected or generated as part of this program 
of computer matches may only be disclosed in

[[Page 17472]]

accordance with the provisions of 5 U.S.C. 552a, 26 U.S.C. 6103, and 
any other applicable Federal privacy provisions.
    Legal and Regulatory Authority: The Internal Revenue Service has 
responsibilities to follow safeguarding requirements to ensure that 
information is kept confidential as required by the Internal Revenue 
Code, the Privacy Act of 1974, the Bank Secrecy Act, Title 18 of the 
United States Code, the Federal Information Security Management Act 
(FISMA), and other applicable laws that require safeguarding of 
information. Confidential information that is sent without sufficient 
protection is in violation of IRS security policy. This matching 
program will assist the IRS in ensuring that sensitive information is 
properly protected from unauthorized use or disclosure.

DATES: Comments must be received no later than April 22, 2013. The 
proposed matching program will become effective April 30, 2013, unless 
the IRS receives comments which cause reconsideration of this action.

ADDRESSES: Comments should be sent to the Office of Privacy, 
Governmental Liaison and Disclosure, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC 20224. Comments will be 
available for inspection and copying in the IRS Freedom of Information 
Reading Room (Room 1621) at the above address. The Telephone number for 
the Reading Room is (202) 622-5164 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: David Silverman, Management and 
Program Analyst, IRS Office of Privacy, Governmental Liaison and 
Disclosure, (202) 622-5625 (not a toll-free number).

    Dated: March 15, 2013.
Veronica Marco,
Acting Deputy Assistant Secretary for Privacy, Transparency, and 
Records.
[FR Doc. 2013-06448 Filed 3-20-13; 8:45 am]
BILLING CODE 4830-01-P