Privacy Impact Assessment - Generalized Mainline Framework (GMF)
GMF System Overview
The Generalized Mainline Framework is a Service Center pipeline processing system that validates and perfects data from a variety of input sources. Tax returns, remittances, information returns, and adjustment and update transactions are controlled, validated, corrected, and passed on for Master File posting.
Data in the System
1. Generally describe the information to be used in the system in each of the following categories: Taxpayer, Employee, and Other.
Taxpayer:
GMF accepts taxpayer data in batches, which can have up to 100 documents. This data is eventually separated into individual transactions. The taxpayer provided data is processed through several programs that perfect the input data for eventual posting to the Master Files. GMF processes tax returns and related paper documents from external input systems though any necessary balancing and perfection loops and creates transactions for shipment to MCC for Master File posting or other processing. It generally is grouped into batches which can have up to 100 documents. See 2.a. for breakdown of possible inputs.
Employee:
The GMF system routes information that is used to measure employee productivity for management use.
2. What are the sources of the information in the system?
2.a. What IRS files and databases are used?
GMF does not directly interface with database files. However, GMF accepts input files from the following systems:
Integrated Submission and Remittance Processing System (IRSP) - tax returns and remittance payments
Data Edit (DED) - tax returns and remittance payments edit of data input through SCRIPS, Lockbox and Magnetic Tape from various sources into an acceptable format for GMF processing.
Project 105 Magnetic Tape Reporting (MGT) - BMF returns and payments
Remittance Processing System (RPS) - Remittance payments
BMF Electronic Filing System (EFS) - BMF returns submitted by electronic submitters
Electronic Transmitted Data (ETD) - IMF/BMF information documents from electronic submitters
F1040 Electronic Filing System (ELF) - IMF returns from electronic submitters
National Account Profile (NAP) - Taxpayer entity data provided from Social Security and IRS databases.
Generalized Unpostable Framework (GUF) – Previously processed transactions which have been rejected during Master File posting and which are being sent back for further processing.
2.b. What Federal Agencies are providing data for use in the system?
Social Security Administration, Federal Reserve System (ACH) pass data which is routed through GMF.
2.c. What State and Local Agencies are providing data for use in the system?
None.
2.d. From what other third party sources will data be collected?
External Trading Partners - None.
2.e. What information will be collected from the taxpayer/employee?
Income reporting information for processing tax returns and entity information from the taxpayers. Employee information is collected for incentive pay purposes and management allocation of employee resources (e.g., terminal Ids and Employee numbers). No retrieval by any identifier can be made from GMF. Taxpayer/employee information is passed to GMF via input data.
3.a. How will the data collected from sources other than IRS records and the taxpayers be verified for accuracy?
Via the National Account Profile (NAP) system, data is compared between the taxpayer submission information and those of IRS and SSA records and discrepancies will be directed to the error resolution unit. This data is passed to GMF through the input record.
3.b. How will data be checked for completeness?
If there are missing items once this data has been processed through all of the validations, the GMF Unit along with other units in the service center (Accounting, etc.) will take the necessary steps to research and complete the needed information, including contacting the taxpayer, if necessary.
3.c. Is the data current? How do you know?
Submission and Transaction dates are part of the record information and will determine the posting sequence of the taxpayer record. Any inconsistency between the submission information and IRS records will require further research and/or taxpayer contact.
4. Are the data elements described in detail and documented? If yes, what is the name of the document?
Yes. All GMF data elements are documented in the following Functional Specification Packages ad (FSPs) and Computer Program Books (CPBs) for January 2004 Operations:
1.35.01.01 GMF High Level and Common - GMF Master Reference and Common Glossary
1.35.01.02 GMF High Level and Common - SCRS Edit and Mainline Data Pack
1.35.01.03 GMF High Level and Common - Block and Document Perfection
(Generalized Portion Only)
1.35.01.04 GMF High Level and Common - Final Perfection and Trans Data Extraction (Generalized Portion Only)
1.35.01.05 GMF High Level and Common - Update Program Number Table
All taxpayer forms processed through GMF are described in the GMF CPB Volume II.
Access to the Data
1. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
IRS Help Desk Personnel:
Help Desk Personnel provide support to programmers, management, customer service representatives, product assurance analysts and field personnel.
IRS BOB/ERROR/REJECT/ERS Unit Personnel:
The BOB/ERROR/REJECT/ERS Unit personnel correct errors identified by the GMF Systems. As an aid to correcting the problem, the BOB/ERROR/REJECT/ERS unit personnel, (including management) accesses the GMF data using several utilities (XXXXX, XXXXX). There are several different areas that view any number of GMF reports that contain various taxpayer data.
IRS Customer Service Representatives:
Customer Service Reps view reports, data and validation results. Customer Service Representatives work with service center personnel to handle taxpayer inquiries.
IRS Managers:
Managers of the above types of employees have the same level of access to data as their employees. Managers can also access GMF report data.
System Administrators:
System Administrators will have access to GMF to perform scheduled maintenance and other regular administrator duties.
MCC/TCC production staff:
MCC and TCC production personnel can gain access to assist with processing
problems and to resolve program halts.
IRS Application developers:
Application developers can gain access to research processing problems.
Procedures for accessing live data are enforced. A form 6759 (Request for Taxpayer Data) is submitted, through proper channels, for approval of releasing the data needed to test or research a problem being reported.
2. How is access to the data by a user determined?
Access is determined by functional business needs. GMF is a framework that receives data via batch mode and outputs files to the various systems that use it. These individual systems, e.g, Error Resolution System (ERS), determine their own access criteria which is approved according to their criteria.
2. a. Are criteria, procedures, controls, and responsibilities regarding access documented?
Yes. All IRS functional areas operate within strict and enforced guidelines surrounding access needs, authorization and control. A form 6759 (Request for Taxpayer Data) is submitted, through proper channels, for approval of releasing the data needed to test or research a problem being reported. If access to a particular service center is required, a 5081 is required.
Systemic audit trails exist where applicable and audit reports are reviewed by management in the functional business units.
3. Will users have access to all data on the system or will the user's access be restricted? Explain.
User access will be restricted. All user access is role based.
4. What controls are in place to prevent the misuse (e.g. browsing) of data by those having access?
There is no browsing application in place for GMF. GMF has no real time capability that permits browsing of specific taxpayer data.
5.a Do other systems share data or have access to data in this system? If yes, explain.
Yes, other systems do have access to GMF data, when a GMF file is input into their system. For example, IDRS Daily, Fact of Filing, Error Resolution, Notice Review Processing, Internal Audit, Electronic Fraud Detection System are systems that receive data from GMF. Our Schematic Diagrams show what GMF files are input to other systems.
5.b. Who will be responsible for protecting the privacy rights of the taxpayers and employees affected by the interface?
The owners and business users of the interfacing systems are responsible for protecting taxpayer and employee rights under the following guidelines:
Section 6713 of the Internal Revenue Code establishes civil penalties for unauthorized disclosure or use of tax return information. An annual UNAX briefing is given to remind employees of there responsibilities of handling and protecting taxpayer information.
Section 301.7701-15 and Revenue Ruling 85-189 establish penalties for EROs, Intermediate Service Providers, Transmitters, and products of a software developer that alters the return information.
6.a. Will other agencies share data or have access to data in this system
(International, Federal, State, Local, Other)?
There is no direct access of the information from the GMF system to external parties. However, certain taxpayer information is shared with state and local agencies to allow them to accurately process taxpayer information on their systems. Once the data has left the GMF Pipeline it is determined by other systems if the data would go to external parties (e.g. Individual Master File).
6.b. How will the data be used by the agency?
The data will be used to compare against information submitted by the taxpayer to the state/local agencies for processing state/local tax returns.
6.c. Who is responsible for assuring proper use of the data?
State/local government personnel are responsible for proper handling/use of shared information from IRS systems. No retrieval by an identifier can be made from GMF. The systems listed in 2A are responsible for their data. Their MOUs or MOAs, if they have them, are with the Business Operating Division (BODs).
6.d. How will the system ensure that agencies only get the information they are entitled to under IRC 6103?
Proper taxpayer information disclosure to state/local agencies is not under the purview of the GMF system. Other IRS processing areas may have interface with state/local agencies.
Attributes of the Data
1. Is the use of the data both relevant and necessary to the purpose for which the system is being designed?
Yes, the use of the data is relevant and necessary for the GMF system. GMF is the pipeline for many systems that transforms batches of data into individual and business returns for posting to the Master File.
2.a. Will the system derive new data or create previously unavailable data about an individual through aggregation from the information collected?
No. The GMF system does not alter nor update data without the intervention of a tax examiner or error resolution personnel. Information is updated as a result of taxpayer correspondence and/or employee research when problems with processing the original taxpayer submitted data occurs.
2.b. Will the new data be placed in the individual’s record (taxpayer or employee)?
No. The new data will be updated when it has been verified that the original information was incorrect.
2.c. Can the system make determinations about taxpayers or employees that would not be possible without the new data? No.
2.d. How will the data be verified for relevance and accuracy?
Data comes from agent or taxpayer submission for current filing periods and as such must be considered timely and relevant. Taxpayer and miscellaneous data are processed through a series of validations. These validations are:
(1) Block-Out-of-Balance (BOB) Processing. Raw Accounting- block units (batches) which have not balanced are reviewed and corrected.
(2) Raw Data Validation Processing. After validation of each document, post-validation status is determined and document is routed for appropriate processing. Validation includes Document Specific validation for each return, and additional TIN correction, entity validation, and revenue protection checks for F1040 returns.
(3) Error and Reject Correction Processing and Revalidation. Documents determined to be in error or reject status and not on the separate Error Resolution System (ERS) are corrected via GMF error/reject processing (Error and Reject paper registers). Corrected documents are revalidated and routed for appropriate processing. In addition to the Error and Reject registers, associated reports for all Master File systems processed by GMF (Business Master File Document Specific (BMF), Individual Master File Document Specific (IMF), Information Returns Processing Document Specific (IRP), and Individual Retirement Accounts File/Employee Plans Master File Document Specific) (IRAF/EPMF) are created. (4) All IMF documents input via Electronic Filing (ELF) come through modified GMF processing.
3.a If the data is being consolidated, what controls are in place to protect the data and prevent unauthorized access? Explain.
Not applicable to the GMF system.
3.b If processes are being consolidated, are the proper controls remaining in place to protect the data and prevent unauthorized access? Explain.
Not applicable to the GMF system.
4. How will the data be retrieved? Can it be retrieved by personal identifier? If yes, explain.
Data can be retrieved by Computing and/or Service Center personnel on an as needed basis by use of file searches and document retrieval actions. The file searches are directed to whatever taxpayer identifying information needed at the time of research. It could include SSN, name control or Document Locator Number (DLN).
Systemic audit trails are provided to control and monitor proper access.
4. What are the potential effects on the due process rights of taxpayers and employees of:
Consolidation and linkage of files and systems; None
Derivation of data; None
Accelerated information processing and decision making; None.
Use of new technologies;
The new of use technologies (such as Web based data entry) will not affect due process rights. The same procedures and security guidelines used for current systems will also apply to the new systems.
How are the effects to be mitigated?
There are no anticipated effects that require mitigation.
Maintenance of Administrative Controls
1.a. Explain how the system and its use will ensure equitable treatment of taxpayers and employees.
The GMF system processes all taxpayer submissions to their respective accounts in an expeditious manner. Employee data is used by management to measure employee productivity and for audit trail purposes. The information processed by the system is to ensure compliance with the tax laws by all taxpayers.
1.b. If the system is operated in more than one site, how will consistent use of the system be maintained at all sites?
The GMF system is run on all processing sites under a specific sequence. The GMF system uses file tracking information to prevent program execution deviations.
1.c. Explain any possibility of disparate treatment of individuals or groups.
The GMF system processes all submitted information on the same timeframe and processing criteria. Processing halts will require immediate action to prevent long delays to processing and to minimize impact to taxpayer accounts.
2.a. What are the retention periods of data in this system?
GMF uses the ECL standards located in the Standard Operating Procedure Number 2.2.8-09 for determining retention periods. The data retention periods can be changed by the File-tracking systems (e.g., (System for Tape and Administration Reporting (STAR) which is used at the Computing Centers.
2.b. What are the procedures for eliminating the data at the end of the retention period? Where are the procedures documented?
The Computing centers (MCC/TCC) are responsible for erasing tapes or deleting files at the end of the retention periods. Disk files are deleted according to parameters set up for each file. This information can be found in the Computer Operator’s Handbook.
2.c. While the data is retained in the system, what are the requirements for determining if the data is still sufficiently accurate, relevant, timely, and complete to ensure fairness in making determinations?
The purpose of the GMF system is to perfect taxpayer submitted data and to update taxpayer accounts. The transactions are processed in a timely and accurate manner so that the taxpayer records are properly updated and that taxpayer compliance with the tax laws are achieved.
3.a Is the system using technologies in ways that the IRS has not previously employed (e.g. Caller-ID)? No.
3.b How does the use of this technology affect taxpayer/employee privacy?
Not applicable.
4.a Will this system provide the capability to identify, locate, and monitor individuals? If yes, explain.
No. GMF is not designed to identify, track, locate, or monitor individuals.
4.b. Will this system provide the capability to identify, locate, and monitor groups of people? If yes, explain.
No. GMF is not designed to identify, locate, and monitor groups of people.
4.c. What controls will be used to prevent unauthorized monitoring?
IT management is held to the standards and guidelines developed for protection of taxpayer data, protection of computer processing systems and protection of computer equipment as defined in the following documents:
IRM 25.10 - Federal Information Security Management Act (FISMA) of 2002
Draft Treasury Directive TD 85-01, Volume I Policy, Part 1 Sensitive Systems, Section 2.4b.
IRM 1.4.6.1(3) Managers Security Handbook
IRM 25.10.1.3.11(1)
Draft LEM 25.10.10.3.2.3 XXXXX XXXXX XXXXX Security Standards
IRM 25.10.1.5.12.1 Physical and Environmental Security
IRM 1.16.8.2.10 Service Center Protective Measures
LEM 25.10.4.3.2.1(2) Resource Access Control Facility
IRM Part 2 Chapter 7 Information Technology Services (ITS) Operations, Sections 1 and 2. (all)
5.a Under which Systems of Record notice (SOR) does the system operate? Provide number and name.
Treasury/IRS 22.034 Individual Returns Files, Adjustments and Miscellaneous Documents files
Treasury/IRS 22.054 Subsidiary Accounting Files
Treasury/IRS 22.062 Electronic Filing Records
Treasury/IRS 24.030 CADE Individual Master File (IMF), formerly Individual Master File (IMF)
Treasury/IRS 24.046 CADE Business Master File (BMF), formerly Business Master File (BMF)
Treasury/IRS 34.037 IRS Audit Trail and Security Records
5.b. If the system is being modified, will the SOR require amendment or revision? Explain
No modification is anticipated.
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