Privacy Impact Assessment – Error Resolution System – Computer Assisted Pipeline Review
ERS-CAPR System Overview:
The Error Resolution System (ERS) provides for the correction of errors associated with input submissions. The Error inventory is managed on an ERS data base and corrected documents are validated by Generalized Mainline Framework (GMF) modules.
System of Records Number(s):
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
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. ERS 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. ERS 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.
B. The ERS system routes information that is used to measure employee productivity for management use. There are a wide variety of ERS runs that are accessed through EONS (being replaced by Control-D). These runs are used for measuring of employee productivity, providing summaries of current inventories by program, identification of interest jeopardy cases, and providing current CAPR data.
C. Systemic audit trails exist where applicable and audit reports are reviewed by management in the functional business units.
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. ERS 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 Service Center Recognition Image Processing System (SCRIPS), Lockbox and Magnetic Tape from various sources into an acceptable format for GMF processing.
Project 105 Magnetic Tape Reporting (MGT) – Business Master File (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) – Individual Master File (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.
B.&C. 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 ERS. Taxpayer/employee information is passed to GMF via input data.
D. Social Security Administration, Federal Reserve System (ACH) passes data which is routed through GMF.
E. None
F. None
3. Is each data item required for the business purpose of the system? Explain.
Yes, the use of the data is relevant and necessary for the ERS system. ERS is the pipeline for many systems that transform batches of data into individual and business returns for posting to the Master File.
4. How will each data item be verified for accuracy, timeliness, and completeness?
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.
5. Is there another source for the data? Explain how that source is or is not used.
Not applicable to the ERS system.
6. Generally, how will data be retrieved by the user?
Data is 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).
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
File searches are directed to whatever taxpayer identifying information is needed at the time of research. It could include SSN, name control or Document Locator Number (DLN).
Access to the Data
8. 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 Batch out of Balance Unit, Error Register Unit, Reject Unit, and ERS Unit 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. 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.
9. How is access to the data by a user determined and by whom?
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.
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, other systems do have access to ERS data, when an ERS 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.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Yes, The listed systems have been certified which included PIAs in that process.
12. Will other agencies provide, receive, or share data in any form with this system?
There is no direct access of the information from the ERS 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 ERS Pipeline it is determined by other systems if the data would go to external parties (e.g. Individual Master File).
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
The current data retention period for ERS-CAPR is described in IRM 1.15.8-1
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 in accordance with IRM 1.15.8-1.
14. Will this system use technology in a new way? If "YES" describe. If "NO" go to Question 15. No.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
No. ERS is not designed to identify, track, locate, or monitor individuals.
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. ERS is not designed to identify, locate, and monitor groups of people.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
Not applicable to the ERS system.
18. Does the system ensure "due process" by allowing affected parties to respond to any negative determination, prior to final action?
Not applicable to the ERS system.
19. If the system is web-based, does it use persistent cookies or other tracking devices to identify web visitors?
Not applicable to the ERS system.
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