Notice2023-08234
Privacy Act of 1974; Matching Program
Primary source
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Published
April 19, 2023
Issuing agencies
Veterans Affairs Department
Abstract
This computer matching agreement sets forth the terms, conditions, and safeguards under which the Internal Revenue Services (IRS) will disclose tax return information to the Department of Veterans Affairs, Veterans Health Administration (VA/VHA). VA/VHA will use the tax return information to verify veterans' employment status and earnings to determine eligibility for its health benefit programs.
Full Text
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<title>Federal Register, Volume 88 Issue 75 (Wednesday, April 19, 2023)</title>
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[Federal Register Volume 88, Number 75 (Wednesday, April 19, 2023)]
[Notices]
[Pages 24278-24279]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-08234]
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DEPARTMENT OF VETERANS AFFAIRS
Privacy Act of 1974; Matching Program
AGENCY: Department of Veterans Affairs (VA).
ACTION: Notice of a re-establishment for a matching program.
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SUMMARY: This computer matching agreement sets forth the terms,
conditions, and safeguards under which the Internal Revenue Services
(IRS) will disclose tax return information to the Department of
Veterans Affairs, Veterans Health Administration (VA/VHA). VA/VHA will
use the tax return information to verify veterans' employment status
and earnings to determine eligibility for its health benefit programs.
DATES: Comments on this matching program must be received no later than
May 19, 2023. If no public comment is received during the period
allowed for comment or unless otherwise published in the Federal
Register by VA, the new agreement will become effective a minimum of 30
days after date of publication in the Federal Register. If VA receives
public comments, VA shall review the comments to determine whether any
changes to the notice are necessary. This matching program will be
valid for 18 months from the effective date of this notice.
ADDRESSES: Comments may be submitted through <a href="http://www.Regulations.gov">www.Regulations.gov</a> or
mailed to VA Privacy Service, 810 Vermont Avenue NW, (005R1A),
Washington, DC 20420. Comments should indicate that they are submitted
in response to Computer Matching Agreement Between The Internal Revenue
Services and The Department of Veterans Affairs Veterans Health
Administration. Comments received will be available at <a href="http://regulations.gov">regulations.gov</a>
for public viewing, inspection or copies.
FOR FURTHER INFORMATION CONTACT: Stacey Echols, Director, Health
Eligibility Center VHA Member Services, Department of Veterans Affairs,
2957 Clairmont Rd. NE, Suite 200, Atlanta, GA 30329, Email:
<a href="/cdn-cgi/l/email-protection#2e5d5a4f4d4b57004b4d4641425d6e584f00494158"><span class="__cf_email__" data-cfemail="700304111315095e1513181f1c033006115e171f06">[email protected]</span></a>, Telephone: 404-828-5303.
SUPPLEMENTARY INFORMATION: The Health Eligibility Center (HEC) verifies
the self-reported income of certain veterans whose eligibility for
medical care is based on income level. HEC is an entity within the VHA,
Member Services.
``Tax return information,'' for purposes of this agreement, means
IRS records obtained under the authority of 26 U.S.C. 6103 concerning
the amount of an individual's earnings from wages or self-employment
income, the period(s) involved, and the identities and addresses of
employers.
Participating Agencies
Department of Veterans Affairs, Veterans Health Administration (VA/
VHA), and Internal Revenue Services (IRS)
Authority for Conducting the Matching Program
The Internal Revenue Code (IRC), 26 U.S.C. 6103(l)(7)(B),
authorizes the IRS to disclose return information with respect to
unearned income, as defined by relevant sections of the IRC, to VHA for
the purposes or administering certain health care programs under
sections 1710(a)(2)(G), 1710(a)(3), and 1710(b) of Title 38, United
States Code (U.S.C). The authority for VHA to enter into this matching
program with IRS is contained in 38 U.S. C. 5317. VHA has a statutory
obligation to collect income information from certain applicants for
benefits and to use that income data to determine the applicant's
eligibility for the benefits sought.
Purpose(s)
This computer matching agreement sets forth the terms, conditions,
and safeguards under which the Internal Revenue Services (IRS) will
disclose tax return information to the Department of Veterans Affairs,
Veterans Health Administration (VA/VHA). VA/VHA will use the tax return
information to verify veterans' employment status and earnings to
determine eligibility for its health benefit programs.
Categories of Individuals
Veterans applying for VA Health Care Benefits
Categories of Records
VA/VHA will provide IRS with the following information for each
individual for whom VA/VHA requests tax return information: SSN and the
Name Control (first four characters of the surname) in accordance with
the current IRS Publication 3373, Disclosure of Information to Federal,
State, and Local Agencies Handbook. The IRS will then disclose, when
there is a match of individual identifier, to the VHA the: payee
account number, payee name and mailing address, payee Tax
Identification Number (TIN), payer TIN number, payer name and address,
and the income type and amount.
System(s) of Records
VHA will provide the IRS with identifying information with respect
to applicants for and recipients of benefits available under programs
cited in Article I.B. of this Agreement from VHA's System of Records
entitled ``Income Verification Records--VA'' (89VA10NB) (Routine use
nineteen (19)), as published at 73 FR 26192 (May 8, 2008), and updated
at 78 FR 76897 (December 19, 2013). IRS will extract return information
with respect to unearned income from the Information Return Master File
(IRMF), Treas/IRS 22.061, as published at 80 FR 54081 (September 8,
2015), through the Disclosure of Information to Federal, State and
Local Agencies (DIFSLA) Program.
[[Page 24279]]
Signing Authority
The Senior Agency Official for Privacy, or designee, approved this
document and authorized the undersigned to sign and submit the document
to the Office of the Federal Register for publication electronically as
an official document of the Department of Veterans Affairs. John
Oswalt, Chief Privacy Officer and Chair of the Data Integrity Board,
Department of Veterans Affairs approved this document on March 10, 2023
for publication.
Dated: April 14, 2023.
Amy L. Rose,
Program Analyst, VA Privacy Service, Office of Information Security,
Office of Information and Technology, Department of Veterans Affairs.
[FR Doc. 2023-08234 Filed 4-18-23; 8:45 am]
BILLING CODE P
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