[Federal Register Volume 88, Number 100 (Wednesday, May 24, 2023)]
[Notices]
[Pages 33667-33669]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-10981]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974; Matching Program

AGENCY: Internal Revenue Service, Department of the Treasury.

ACTION: Notice of a re-establishment matching program.

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SUMMARY: Pursuant to 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 the 
Internal Revenue Service (IRS) Disclosure of Information to Federal, 
State and Local Agencies (DIFSLA) Computer Matching Program.

DATES: Comments on this matching notice must be received no later than 
30 days after date of publication in the Federal Register. If no public 
comments are received during the period allowed for comment, the re-
established agreement will be effective July 1, 2023, provided it is a 
minimum of 30 days after the publication date.
    Beginning and ending dates: The matches are conducted on an ongoing 
basis in accordance with the terms of the DIFSLA Computer Matching 
Agreement in effect with each participant as approved by the applicable 
Data Integrity Board(s). The term of these agreements is expected to 
cover the 18-month period, July 1, 2023, through December 31, 2024. 
Ninety days prior to expiration of the agreement, the parties to the 
agreement may request a 12-month extension in accordance with 5 U.S.C. 
552a(o)(2)(D).

ADDRESSES: Comments may be sent by email to [email protected] or by 
mail to the Internal Revenue Service; Privacy, Governmental Liaison and 
Disclosure; Data Services; ATTN: Patricia Grasela, Program Manager, 
2970 Market Street, BLN: 2-Q08.124, Philadelphia, PA 19104.

FOR FURTHER INFORMATION CONTACT: General questions may be sent to 
Internal Revenue Service; Privacy, Governmental Liaison and Disclosure; 
Data Services; ATTN: Patricia Grasela, Program Manager, 2970 Market 
Street, BLN: 2-Q08.124, Philadelphia, PA 19104. Telephone: 267-466-5564 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: The notice of the matching program was last 
published at 85 FR 64227 (October 9, 2020). Members of the public 
desiring specific information concerning an ongoing matching activity 
may request a copy of the applicable computer matching agreement at the 
address provided above.

Participating Agencies

Name of Source Agency

    Department of the Treasury, Internal Revenue Service.

Name of Recipient Agencies

A. Federal agencies expected to participate:
    1. Department of Veterans Affairs, Veterans Benefits Administration
    2. Department of Veterans Affairs, Veterans Health Administration
    3. Social Security Administration
B. State agencies expected to participate using non-federal records 
are:
    1. Alabama Department of Human Resources
    2. Alabama Medicaid Agency
    3. Alaska Department of Health and Social Services, Division of 
Public Assistance
    4. Arizona Department of Economic Security
    5. Arkansas Department of Human

[[Page 33668]]

Services
    6. California Department of Social Services
    7. Connecticut Department of Social Services
    8. Delaware Department of Health and Social Services
    9. District of Columbia Department of Human Services
    10. Florida Department of Children and Families
    11. Georgia Department of Human Services, Division of Family and 
Children Services
    12. Hawaii Department of Human Services
    13. Idaho Department of Health and Welfare
    14. Illinois Department of Human Services
    15. Indiana Family and Social Services Administration, Division of 
Family Resources
    16. Iowa Department of Health and Human Services
    17. Kansas Department for Children and Families
    18. Kentucky Cabinet for Health and Family Services
    19. Louisiana Department of Health
    20. Louisiana Department of Children and Family Services
    21. Maine Department of Health and Human Services
    22. Maryland Department of Human Services
    23. Michigan Department of Health and Human Services
    24. Minnesota Department of Human Services
    25. Mississippi Department of Human Services
    26. Mississippi Division of Medicaid
    27. Missouri Department of Social Services
    28. Montana Department of Public Health and Human Services
    29. Nebraska Department of Health and Human Services
    30. New Hampshire Department of Health & Human Services, Division 
of Economic and Housing Stability, Bureau of Family Assistance
    31. New Jersey Department of Human Services, Division of Family 
Development
    32. New Mexico Human Services Department
    33. New York State Office of Temporary and Disability Assistance
    34. North Carolina Department of Health and Human Services
    35. North Dakota Department of Health and Human Services, Humans 
Services Division, Economic Assistance Section
    36. Ohio Department of Jobs and Family Services
    37. Ohio Department of Medicaid
    38. Oklahoma Department of Human Services, Adult and Family 
Services
    39. Oregon Health Authority, Oregon Department of Human Resources
    40. Pennsylvania Department of Human Services
    41. Rhode Island Department of Human Services
    42. South Carolina Department of Social Services
    43. South Dakota Department of Social Services
    44. Tennessee Department of Human Services
    45. Texas Health and Human Services Commission
    46. Utah Department of Workforce Services
    47. Vermont Department of Children and Families, Economic Services 
Division
    48. Virginia Department of Social Services
    49. Washington Department of Social and Health Services
    50. Wisconsin Department of Children and Families
    51. Wyoming Department of Family Services
    Authority for Conducting the Matching Program: Public Law 98-369, 
Deficit Reduction Act of 1984, requires the Agency administering 
certain federally assisted benefit programs to conduct income 
verification to ensure proper distribution of benefit payments. The 
records in this match are to be disclosed only for purposes of, and to 
the extent necessary in, determining eligibility for, or the correct 
amount of benefits under, these programs. In accordance with section 
6103(l)(7) of the Internal Revenue Code (IRC), the Secretary shall, 
upon written request, disclose current return information from returns 
with respect to unearned income from the IRS files to any federal, 
state, or local agency administering a program listed below:
    (i) A state program funded under part A of title IV of the Social 
Security Act;
    (ii) Medical assistance provided under a state plan approved under 
title XIX of the Social Security Act, or subsidies provided under 
section 1860D-14 of such Act;
    (iii) Supplemental security income benefits provided 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);
    (iv) Any benefits provided under a state plan approved under title 
I, X, XIV, or XVI of the Social Security Act (as those titles apply to 
Puerto Rico, Guam, and the Virgin Islands);
    (v) Unemployment compensation provided under a state law described 
in section 3304 of the IRC;
    (vi) Assistance provided under the Food and Nutrition Act of 2008;
    (vii) 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);
    (viii)(I) Any needs-based pension provided under chapter 15 of 
title 38, United States Code, or under any other law administered by 
the Secretary of Veterans Affairs;
    (viii)(II) parents' dependency and indemnity compensation provided 
under section 1315 of title 38, United States Code;
    (viii)(III) Health-care services furnished under sections 
1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title.
    Purpose(s): The purpose of this program is to prevent or reduce 
fraud and abuse in certain federally assisted benefit programs while 
protecting the privacy interests of the subjects of the match. 
Information is disclosed by the IRS only for the purpose of, and to the 
extent necessary in, determining eligibility for, and/or the correct 
amount of, benefits for individuals applying for or receiving certain 
benefit payments.
    Categories of Individuals: Individuals applying for or receiving 
benefits under federal and state administered programs.
    Categories of Records: The IRS will provide return information from 
information returns (e.g., Forms 1099-DIV, 1099-INT, and W-2G) filed by 
payers of unearned income in the IRS Information Returns Master File 
(IRMF) (Treasury/IRS 22.061). The recipient Agency will furnish the IRS 
with requests for records in accordance with the current IRS 
Publication 3373, Disclosure of Information to Federal, State, and 
Local Agencies (DIFSLA) Handbook. The Agency may request return 
information from IRS on a monthly basis for new applicants and may 
request information with respect to all beneficiaries once per year. 
The requests from the Agency will include: the Social Security Number 
(SSN) and name control (first four characters of the surname) for each 
individual for whom unearned income information is requested. IRS will 
provide a response record for each individual identified by the Agency. 
The total number of records will be equal to or greater than the number 
of records submitted by the Agency. In some instances, an individual 
may have more than one record on file. When there is a match of an 
individual SSN and name control,

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IRS will disclose the following to the Agency: payee account number; 
payee name and mailing address; payee taxpayer identification number 
(TIN); payer name and address; payer TIN; and income type and amount.
    System(s) of Records:
    IRS will extract return information with respect to unearned income 
from the Information Returns Master File (IRMF), Treasury/IRS 22.061, 
as published at 80 FR 54081-082 (September 8, 2015), through the DIFSLA 
Computer Matching Program.
    Department of Veterans Affairs will provide to IRS information from 
the Veterans Benefits Administration--Compensation, Pension and 
Education, Rehabilitation Records--VA, 58 VA 21/22/28, amended and 
republished in its entirety at 86 FR 61858 (November 8, 2021); and 
Veterans Health Administration--Healthcare Eligibility Records, Income 
Verification Records--VA, 89VA10NB, as published at 73 FR 26192 (May 8, 
2008), and updated at 78 FR 76897 (December 19, 2013).
    Social Security Administration will provide to IRS information from 
the Office of Systems Requirements--Supplemental Security Income Record 
and Special Veterans Benefits, 60-0103, last fully published at 71 FR 
1830 (January 11, 2006), amended at 72 FR 69723 (December 10, 2007), 83 
FR 31250-51 (July 3, 2018), and 83 FR 54969 (November 1, 2018).

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2023-10981 Filed 5-23-23; 8:45 am]
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