83 FR 27082 - Privacy Act of 1974

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 112 (June 11, 2018)

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 Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program.

[Federal Register Volume 83, Number 112 (Monday, June 11, 2018)]
[Notices]
[Pages 27082-27083]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-12462]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of a New 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 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, 2018, provided it is a 
minimum of 30 days after the publication date.
    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 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, 2018 through December 31, 2019. 
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: Inquiries may be sent through email to 
[email protected]; by mail to the Internal Revenue Service; 
Privacy, Governmental Liaison and Disclosure; Data Services; ATTN: 
Patricia Grasela, Acting Program Manager, 2970 Market Street, BLN: 2-
Q08.124, Philadelphia, PA 19104.

FOR FURTHER INFORMATION CONTACT: Internal Revenue Service; Privacy, 
Governmental Liaison and Disclosure; Data Services; ATTN: Patricia 
Grasela, Acting 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 80 FR 59245-59246 (October 1, 2015). The West Virginia 
Department of Health and Human Services is no longer participating in 
the DIFSLA Computer Matching Program. 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 Recipient Agency: Internal Revenue 
Service.
    Categories of records covered in the match: Information returns 
(e.g., Forms 1099-DIV, 1099- INT and W-2G) filed by payers of unearned 
income in the Internal Revenue Service Information Returns Master File 
(IRMF) (Treasury/IRS 22.061).
    Name of source agencies and categories of records covered in the 
match:
    A. Federal agencies expected to participate and their Privacy Act 
systems of records are:
    1. Department of Veterans Affairs: Veterans Benefits 
Administration--Compensation, Pension and Education and Rehabilitation 
Records-VA, 58 VA 21/22; and Veterans Health Administration--Healthcare 
Eligibility Records, 89VA19; and 2. Social Security Administration, 
Office of Systems Requirements-- Supplemental Security Income Record 
and Special Veterans Benefits, (60-0103).
    B. State agencies expected to participate using non-federal systems 
of records are:
    1. Alabama Department of Human Resources
    2. Alabama Medicaid Agency
    3. Alaska Department of Health & Social Services, Division of 
Public Assistance
    4. Arizona Department of Economic Security
    5. Arkansas Department of Human Services
    6. California Department of Social Services
    7. Connecticut Department of Social Services
    8. Delaware Department of Health & Social Services
    9. DC Department of Human Services
    10. Florida Department of Children & Families
    11. Georgia Department of Human Services
    12. Hawaii Department of Human Services
    13. Idaho Department of Health & Welfare
    14. Illinois Department of Human Services
    15. Indiana Family & Social Services Administration
    16. Iowa Department of 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 & Human Services
    22. Maryland Department of Human Services
    23. Massachusetts Department of Transitional Assistance
    24. Michigan Department of Health & Human Services
    25. Minnesota Department of Human Services
    26. Mississippi Department of Human Services
    27. Mississippi Division of Medicaid
    28. Missouri Department of Social Services
    29. Montana Department of Public Health & Human Services
    30. Nebraska Department of Health & Human Services
    31. Nevada Division of Welfare & Supportive Services
    32. New Hampshire Department of Health & Human Services, Division 
of Family Assistance
    33. New Jersey Department of Human Services
    34. New Mexico Human Services Department
    35. New York State Office of Temporary & Disability Assistance
    36. North Carolina Department of Health & Human Services
    37. North Dakota Department of Human Services
    38. Ohio Department of Job and Family Services
    39. Ohio Department of Medicaid
    40. Oklahoma Department of Human Services, Adult & Family Services
    41. Oregon Health Authority, Department of Human Resources
    42. Pennsylvania Department of Human Services
    43. Rhode Island Department of Human Services
    44. South Carolina Department of Social Services
    45. South Dakota Department of Social Services
    46. Tennessee Department of Human Services
    47. Texas Health and Human Services Commission
    48. Utah Department of Workforce Services
    49. Vermont AHS/DCF Economic Services Division
    50. Virginia Department of Social Services
    51. Washington Department of Social & Health Services

[[Page 27083]]

    52. Wisconsin Department of Children & Families
    53. Wyoming Department of Family Services
    Authority for Conducting the Matching Program: 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 
Internal Revenue Service 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: The purpose of this program is to prevent or reduce fraud 
and abuse in certain federally assisted benefit programs while 
protecting the privacy interest of the subjects of the match. 
Information is disclosed by the Internal Revenue Service 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 source Agency will furnish the IRS with 
records in accordance with the current IRS Publication 3373, DIFSLA 
Handbook. The Agency may request return information on a monthly basis 
for new applicants. The Agency 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 individual SSN and name control, 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: Public Law 98-369, Deficit Reduction Act of 
1984, requires the Agency administering certain Federally-assisted 
benefit programs under the Social Security Act, the Food and Nutrition 
Act of 2008 of 1977, Title 38 of the United States Code or certain 
Housing Assistance 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.
    IRS will extract return information with respect to unearned income 
from the Information Returns Master File (IRMF), Treas/IRS 22.061, as 
published at 80 FR 54081-082 (September 8, 2015), through the 
Disclosure of Information to Federal, State and Local Agencies (DIFSLA) 
program.

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2018-12462 Filed 6-8-18; 8:45 am]
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