[Federal Register Volume 88, Number 137 (Wednesday, July 19, 2023)]
[Notices]
[Pages 46373-46374]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15211]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974; System of Records

AGENCY: Department of the Treasury, Internal Revenue Service.

ACTION: Notice of a new matching program.

-----------------------------------------------------------------------

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 the Internal Revenue Service (IRS) Data Loss Prevention 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 September 24, 2023, provided it 
is a minimum of 30 days after the publication date.

[[Page 46374]]

    Beginning and completion dates: The matches are conducted on an 
ongoing basis in accordance with the terms of the computer matching 
agreement in effect with the IRS as approved by the applicable Data 
Integrity Board. The term of this agreement is expected to cover the 
18-month period, September 24, 2023, through March 24, 2025. 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).

ADDRESSES: Comments may be sent by mail to the Office of Privacy, 
Governmental Liaison and Disclosure, Internal Revenue Service, 1111 
Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: David Silverman, Management and 
Program Analyst, IRS Privacy, Governmental Liaison and Disclosure, 202-
317-6452 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The notice of the matching program was last 
published at 85 FR 79562-79563 (December 10, 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: IRS.
    Authority for Conducting the Matching Program: The Internal Revenue 
Service must safeguard information to ensure that it 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. Sending 
confidential information without sufficient protection is a 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.
    Purpose(s): The purpose of this program is to detect and deter 
breaches of security policy by IRS employees, contractors, or other 
individuals who have been granted access to IRS information or to IRS 
equipment and resources, who send electronic communications in an 
insecure, unencrypted manner.
    Categories of Individuals: IRS employees, contractors, or other 
individuals who have been granted access to IRS information, equipment, 
and resources.
    Categories of Records: IRS will use any or all of the data elements 
in the listed systems of records to the extent necessary to accomplish 
a computer match. Data elements include, but are not limited to, 
employee name, Social Security Number (SSN), employee number, address, 
email addresses; employee spouse's name, SSN, address; taxpayer name, 
Taxpayer Identification Number (TIN), address, tax return/account 
information, taxpayer entity information, including prior and current 
name; electronic transmission specifics, internet Protocol (IP) 
Address, computer machine name, terminal identification; general 
personnel and payroll records, etc. 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. 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 accordance with the provisions of 5 
U.S.C. 552a, 26 U.S.C. 6103, and any other applicable Federal privacy 
provisions.
    System(s) of Records: The following systems of records maintained 
by the IRS and the Department of the Treasury Offices may be utilized:

1. Correspondence Files and Correspondence Control Files [Treasury/IRS 
00.001]
2. Correspondence Files: Inquiries About Enforcement Activities 
[Treasury/IRS 00.002]
3. Employee Complaint and Allegation Referral Records [Treasury/IRS 
00.007]
4. Taxpayer Advocate Service and Customer Feedback and Survey Records 
[Treasury/IRS 00.003]
5. Third Party Contact Records [Treasury/IRS 00.333]
6. Stakeholder Relationship Management and Subject Files [Treasury/IRS 
10.004]
7. Volunteer Records [Treasury/IRS 10.555]
8. Annual Listing of Undelivered Refund Checks [Treasury/IRS 22.003]
9. File of Erroneous Refunds [Treasury/IRS 22.011]
10. Foreign Information System (FIS) [Treasury/IRS 22.027]
11. Individual Microfilm Retention Register [Treasury/IRS 22.032]
12. Subsidiary Accounting Files [Treasury/IRS 22.054]
13. Automated Non-Master File (ANMF) [Treasury/IRS 22.060]
14. Information Return Master File (IRMF) [Treasury/IRS 22.061]
15. Electronic Filing Records [Treasury/IRS 22.062]
16. CADE Individual Master File (IMF) [Treasury/IRS 24.030]
17. CADE Business Master File (BMF) [Treasury/IRS 24.046]
18. Audit Underreporter Case File [Treasury/IRS 24.047]
19. Acquired Property Records [Treasury/IRS 26.001]
20. Lien Files [Treasury/IRS 26.009]
21. Offer in Compromise Files [Treasury/IRS 26.012]
22. Trust Fund Recovery Cases/One Hundred Percent Penalty Cases 
[Treasury/IRS 26.013]
23. Record of Seizure and Sale of Real Property [Treasury/IRS 26.014]
24. Taxpayer Delinquent Account (TDA) Files [Treasury/IRS 26.019]
25. Taxpayer Delinquency Investigation (TDI) Files [Treasury/IRS 
26.020]
26. Identification Media Files System for Employees and Others Issued 
IRS Identification [Treasury/IRS 34.013]
27. Security Clearance Files [Treasury/IRS 34.016]
28. Automated Background Investigations System [Treasury/IRS 34.022]
29. Audit Trail and Security Records [Treasury/IRS 34.037]
30. Treasury Payroll and Personnel System [Treasury/DO.001]
31. Treasury Child Care Tuition Assistance Records [Treasury/DO.003]
32. Public Transportation Incentive Program Records [Treasury/DO.005]
33. Treasury Financial Management Systems [Treasury/DO.009]

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2023-15211 Filed 7-18-23; 8:45 am]
BILLING CODE P