Notice2023-07690
Privacy Act of 1974; Matching Program
Primary source
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Published
April 12, 2023
Issuing agencies
Social Security Administration
Abstract
In accordance with the provisions of the Privacy Act, as amended, this notice announces a new matching program with the United States Department of the Treasury, Internal Revenue Service (IRS). Under this matching program, the IRS will disclose IRS return information to SSA to administer benefits to qualified aged, blind and disabled individuals.
Full Text
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<title>Federal Register, Volume 88 Issue 70 (Wednesday, April 12, 2023)</title>
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[Federal Register Volume 88, Number 70 (Wednesday, April 12, 2023)]
[Notices]
[Page 22079]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-07690]
[[Page 22079]]
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SOCIAL SECURITY ADMINISTRATION
[Docket No. SSA-2022-0049]
Privacy Act of 1974; Matching Program
AGENCY: Social Security Administration (SSA).
ACTION: Notice of a New Matching Program.
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SUMMARY: In accordance with the provisions of the Privacy Act, as
amended, this notice announces a new matching program with the United
States Department of the Treasury, Internal Revenue Service (IRS).
Under this matching program, the IRS will disclose IRS return
information to SSA to administer benefits to qualified aged, blind and
disabled individuals.
DATES: The deadline to submit comments on the proposed matching program
is May 12, 2023. The matching program will be applicable on July 1,
2023, or once a minimum of 30 days after publication of this notice has
elapsed, whichever is later. The matching program will be in effect for
a period of 18 months.
ADDRESSES: You may submit comments by any one of three methods--
internet, fax, or mail. Do not submit the same comments multiple times
or by more than one method. Regardless of which method you choose,
please state that your comments refer to Docket No. SSA-2022-0049 so
that we may associate your comments with the correct notice.
Caution: You should be careful to include in your comments only
information that you wish to make publicly available. We strongly urge
you not to include in your comments any personal information, such as
Social Security numbers or medical information.
1. Internet: We strongly recommend that you submit your comments
via the internet. Please visit the Federal eRulemaking portal at <a href="http://www.regulations.gov">http://www.regulations.gov</a>. Use the Search function to find docket number
SSA-2022-0049 and then submit your comments. The system will issue you
a tracking number to confirm your submission. You will not be able to
view your comment immediately because we must post each submission
manually. It may take up to a week for your comments to be viewable.
2. Fax: Fax comments to (833) 410-1631.
3. Mail: Matthew Ramsey, Executive Director, Office of Privacy and
Disclosure, Office of the General Counsel, Social Security
Administration, G-401 WHR, 6401 Security Boulevard, Baltimore, MD
21235-6401, or by emailing <a href="/cdn-cgi/l/email-protection#0c416d787864697b225e6d617f69754c7f7f6d226b637a"><span class="__cf_email__" data-cfemail="d69bb7a2a2beb3a1f884b7bba5b3af96a5a5b7f8b1b9a0">[email protected]</span></a>. Comments are also
available for public viewing on the Federal eRulemaking portal at
<a href="http://www.regulations.gov">http://www.regulations.gov</a> or in person, during regular business hours,
by arranging with the contact person identified below.
FOR FURTHER INFORMATION CONTACT: Interested parties may submit general
questions about the matching program to Cynthia Scott, Division
Director, Office of Privacy and Disclosure, Office of the General
Counsel, Social Security Administration, G-401 WHR, 6401 Security
Boulevard, Baltimore, MD 21235-6401 or send an email to
<a href="/cdn-cgi/l/email-protection#f5b68c9b819d9c94dba6969a8181b5868694db929a83"><span class="__cf_email__" data-cfemail="d596acbba1bdbcb4fb86b6baa1a195a6a6b4fbb2baa3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: None.
Matthew Ramsey,
Executive Director, Office of Privacy and Disclosure, Office of the
General Counsel.
Participating Agencies: SSA and IRS.
Authority for Conducting the Matching Program: This matching
agreement between IRS and SSA is executed pursuant to the Privacy Act
of 1974, (5 U.S.C. 552a), as amended by the Computer Matching and
Privacy Protection Act of 1988, and otherwise; and the Office of
Management and Budget (OMB) Final Guidance interpreting those Acts.
Public Law (Pub. L.) 98-369, Deficit Reduction Act of 1984,
requires agencies administering certain federally-assisted benefit
programs to use certain information to ensure proper distribution of
benefit payments (98 Stat. 494).
Section 6103(l)(7) of the Internal Revenue Code (IRC) (26 U.S.C.
6103(l)(7)) authorizes IRS to disclose return information with respect
to unearned income to Federal, State and local agencies administering
certain federally-assisted benefit programs under the Act.
Section 1631(e)(1)(B) of the Social Security Act (Act) (42 U.S.C.
1383(e)(1)(B)) requires verification of Supplemental Security Income
(SSI) eligibility and benefit amounts with independent or collateral
sources. This section of the Act provides that the ``Commissioner of
Social Security shall, as may be necessary, request and utilize
information available pursuant to section 6103(l)(7) of the Internal
Revenue Code of 1986'' for purposes of federally-administered
supplementary payments of the type described in section 1616(a) of the
Act (including payments pursuant to an agreement entered into under
section 212(a) of Pub. L. 93-66).
The legal authority for the disclosure of SSA data under this
agreement is section 1106 of the Act (42 U.S.C. 1306), section (b)(3)
of the Privacy Act (5 U.S.C. 552a(b)(3)), and the regulations and
guidance promulgated under these provisions.
Purpose(s): This agreement sets forth the terms and conditions
under which IRS agrees under the authority of 26 U.S.C. 6103(l)(7) to
disclose to SSA certain return information for use in verifying
eligibility for, and the correct amount of, benefits provided under
Title XVI of the Act to qualified aged, blind, and disabled
individuals; and federally-administered supplementary payments as
described in section 1616(a) of the Act (including payments pursuant to
an agreement entered into under section 212(a) of Pub. L. 93-66 (87
Stat. 152)). 42 U.S.C. 1382 note.
Categories of Individuals: The individuals whose information is
involved in this matching program are aged, blind, or disabled
individuals who are applicants or recipients (and their deemors) of
title XVI benefits.
Categories of Records: SSA will provide electronically to IRS the
following data elements in the finder file:
<bullet> Social Security number, and
<bullet> Name control
IRS will disclose to SSA the following:
<bullet> Payee Account Number,
<bullet> Payee Name and Mailing Address,
<bullet> Payee Taxpayer Identification Number (TIN),
<bullet> Payer Name and Address,
<bullet> Payer TIN, and
<bullet> Income Type and Amount.
System(s) of Records: SSA's system of records is the Supplemental
Security Income Record and Special Veterans Benefit (SSR), 60-0103,
last fully published at 71 Federal Register (FR) 1830 (January 11,
2006), and amended at 72 FR 69723 (December 10, 2007), 83 FR 31250-51
(July 3, 2018), and at 83 FR 54969 (November 1, 2018).
IRS will match SSA's information with its Information Return Master
File (IRMF) and disclose to SSA return information with respect to
unearned income from the IRMF [Treasury/IRS 22.061], as published at 80
FR 54081-082 (September 8, 2015), through the Disclosure of Information
to Federal, State and Local Agencies program.
[FR Doc. 2023-07690 Filed 4-11-23; 8:45 am]
BILLING CODE 4191-02-P
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