Privacy Impact Assessment – Generalized Unpostable Framework (GUF)
GUF System Overview
Generalized Unpostable Framework (GUF) is an Internal Revenue Service (IRS) Major Application (MA). GUF has been operational since the early 1980’s, and resides on the Unisys Platform. GUF establishes an inventory of transactions that could not post to an IRS master file and provides programs to correct the transactions. The GUF system comprises seven real time command codes and twenty-four batch runs that are used to correct pipeline unpostables for any of six master files: Individual master File (IMF), Individual Retirement Account File (IRAF), Business Master File (BMF), Employee Plans Master File (EPMF), Combined Annual Wager Reporting (CAWR) or Payer Master File (PMF).
System of Records Number(s)
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Treasury/IRS 22.034 Individual Returns Files, Adjustments and Miscellaneous Documents Files
Treasury/IRS 22.060 Automated Non-Master File (ANMF)
Treasury/IRS 22.013 Combined Account Number File, Taxpayer Services
Treasury/IRS 22.061 Individual Return Master File (IRMF)
Treasury/IRS 22.062 Electronic Filing Records
Treasury/IRS 24.029 Individual Account Number File (IANF)
Treasury/IRS 24.030 CADE Individual Master File (IMF)
Treasury/IRS 24.046 CADE Business Master File (BMF)
Treasury/IRS 26.019 Taxpayer Delinquent Accounts (TDA) Files including subsystems
Treasury/IRS 26.020 Taxpayer Delinquency Investigation (TDI) Files
Treasury/IRS 34.037 IRS Audit Trail and Security Records System
Data in the System
1. Describe the information (data elements and fields) available in the system in the following categories:
A. Taxpayer
B. Employee
C. Audit Trail Information (including employee log-in info)
D. Other (Describe)
A. Taxpayer: GUF contains unpostable records from the master files. Therefore, GUF contains Taxpayer Identification Numbers (TINs), names, addresses, and other identifying information from master file entity modules. GUF also contains tax liability and accounting information pertaining to the tax period from master file tax modules. Every record also contains an unpostable code and a sequence number.
B. Employee: IDRS Employee Number of the employee assigned to work the unpostable.
C. Audit Trail Information: Employees who are authorized to use specific command codes gain access to GUF through the Integrated Data Retrieval System (IDRS). GUF contains no audit trail information.
D. Other: GUF does not contain other data or files.
2. Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
A. IRS
B. Taxpayer
C. Employee
D. Other Federal Agencies (List agency)
E. State and Local Agencies (List agency)
F. Other third party sources (Describe)
A. IRS - Any data used or created by GUF is stored as a file on the Mainframe. This data either comes from other UNISYS Mainframe programs or is loaded to the mainframe via FTP or from a cartridge delivered via the Network Data Mover (NDM). GUF does not own or store any of the data that it processes.
B. Taxpayer GUF does not receive any information directly from taxpayers or their representatives.
C. Employee - GUF does not receive any information directly from employees.
D. Other Federal Agencies - GUF does not receive any information from any other agencies.
E. State & Local Agencies - GUF does not receive any information from any other agencies.
F. Other Third Party Sources - GUF does not receive any information from other third party sources.
3. Is each data item required for the business purpose of the system? Explain.
Yes. Because the purpose of GUF is to identify and correct unpostable conditions, taxpayer entity module and tax module information is required.
4. How will each data item be verified for accuracy, timeliness, and completeness?
Data is extracted daily based on specific selection factors, and is subjected to a quality review process to ensure accuracy, timeliness, and completeness. Data entry errors may also be identified through subsequent unpostable conditions.
5. Is there another source for the data? Explain how that source is or is not used.
No. There are no other sources of data.
6. Generally, how will data be retrieved by the user?
Data can be retrieved through queries on TIN and tax period.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. See response #6.
Access to the Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Users, managers, system administrators, and developers have access to GUF. The level of access is addressed in Internal Revenue Manual (IRM) 2.4.2, IDRS Terminal Input – Introduction, Security, and Command Codes SINON, SINOF and RMODE for IDRS Terminal Input. The IRM provides information about the user’s level of access (privileges) to the system.
9. How is access to the data by a user determined and by whom?
IDRS Security Officers control users’ access and access levels. The IDRS Security Officer in the Campus or at Headquarters will adjust the employee’s profile for restricted Production Training Indicators (PTI’s) when the employee needs to obtain access to only one type of account. The restricted PTI’s are:
I = access for IMF production accounts only.
B = access for BMF production accounts only.
A = access to IMF research accounts only.
C = access to BMF research accounts only
10. Do other IRS systems provide, receive, or share data in the system? If YES, list the system(s) and describe which data is shared. If NO, continue to Question 12.
Yes. GUF receives entity module and/or tax module data from BMF, EPMF, End of Day Processing (EOD), IMF, Payer Master File (PMF), Individual Retirement Account File (IRAF), and Combined Annual Wage Reconciliation (CAWR).
GUF sends entity module and/or tax module data to Daily Taxpayer Information File (TIF) Update (DLY), Generalized Mainline Framework (GMF), IMF, Interim Revenue Accounting Control System (IRACS), MIS Data Warehouse (MISDW), Notice Review Processing System (NRPS), Refund Information File System (REF), Reports, Service Center Control File Processing (SCCF), and Telephone Tax Assistance (TELETAX)
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Yes. There are current certifications (with certification dates in parentheses) for the following systems: BMF (8/20/2004), EPMF (2/6/2006), IMF (8/20/2004), CAWR (8/20/2004), and IRACS (11/25/2005). Certifications are valid for three years.
The following systems have PIAs: BMF, EPMF, IMF, GMF, IRAF, and CAWR. PIAs for the following are either in process or not required: EOD, PMF, DLY, IRACS, MISDW, NRPS, REF, SCCF, and TELETAX.
12. Will other agencies provide, receive, or share data in any form with this system?
No. GUF sends and receives data only from other IRS systems.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
There are two areas within GUF, the TIN area and the GUF area.
The TIN area is a research area that only holds the information for 90 days. After 90 days, the research information goes back to the tape library. Data elimination is accomplished in accordance with procedures for the master files.
The GUF area is used for research purposes. Data within the GUF area is maintained until the specific case is closed.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15.
No. GUF does not use technology in a new way.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
Yes. The purpose of GUF is to identify tax returns with unpostable conditions, and to resolve those conditions. It is necessary to associate specific tax returns with a specific taxpayer.
16. Will this system provide the capability to monitor individuals or groups? If yes, describe the business purpose for this capability and the controls established to prevent unauthorized monitoring.
No. GUF does not provide the capability to monitor individuals or groups.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No. Data within GUF cannot be used to treat taxpayers, employees, or others, differently.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
Yes. Employees must be aware of statute limitations for various tax returns. Since protection of statutes is a top priority, the unpostable listings must be carefully analyzed and good judgment must be exercised in the resolution of cases, requisition of returns and preparation of quick assessments in order to protect the government’s interest.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable. The system is not web based.
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