Notice2023-10981
Privacy Act of 1974; Matching Program
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 24, 2023
Effective
July 1, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
Pursuant to the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Guidelines on the Conduct of Matching Programs, notice is hereby given of the conduct of the Internal Revenue Service (IRS) Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program.
Full Text
<html>
<head>
<title>Federal Register, Volume 88 Issue 100 (Wednesday, May 24, 2023)</title>
</head>
<body><pre>
[Federal Register Volume 88, Number 100 (Wednesday, May 24, 2023)]
[Notices]
[Pages 33667-33669]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-10981]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974; Matching Program
AGENCY: Internal Revenue Service, Department of the Treasury.
ACTION: Notice of a re-establishment matching program.
-----------------------------------------------------------------------
SUMMARY: Pursuant to the Privacy Act of 1974, as amended, and the
Office of Management and Budget (OMB) Guidelines on the Conduct of
Matching Programs, notice is hereby given of the conduct of the
Internal Revenue Service (IRS) Disclosure of Information to Federal,
State and Local Agencies (DIFSLA) Computer Matching Program.
DATES: Comments on this matching notice must be received no later than
30 days after date of publication in the Federal Register. If no public
comments are received during the period allowed for comment, the re-
established agreement will be effective July 1, 2023, provided it is a
minimum of 30 days after the publication date.
Beginning and ending dates: The matches are conducted on an ongoing
basis in accordance with the terms of the DIFSLA Computer Matching
Agreement in effect with each participant as approved by the applicable
Data Integrity Board(s). The term of these agreements is expected to
cover the 18-month period, July 1, 2023, through December 31, 2024.
Ninety days prior to expiration of the agreement, the parties to the
agreement may request a 12-month extension in accordance with 5 U.S.C.
552a(o)(2)(D).
ADDRESSES: Comments may be sent by email to <a href="/cdn-cgi/l/email-protection#07606b637429646a777766476e757429606871"><span class="__cf_email__" data-cfemail="41262d25326f222c313120012833326f262e37">[email protected]</span></a> or by
mail to the Internal Revenue Service; Privacy, Governmental Liaison and
Disclosure; Data Services; ATTN: Patricia Grasela, Program Manager,
2970 Market Street, BLN: 2-Q08.124, Philadelphia, PA 19104.
FOR FURTHER INFORMATION CONTACT: General questions may be sent to
Internal Revenue Service; Privacy, Governmental Liaison and Disclosure;
Data Services; ATTN: Patricia Grasela, Program Manager, 2970 Market
Street, BLN: 2-Q08.124, Philadelphia, PA 19104. Telephone: 267-466-5564
(not a toll-free number).
SUPPLEMENTARY INFORMATION: The notice of the matching program was last
published at 85 FR 64227 (October 9, 2020). Members of the public
desiring specific information concerning an ongoing matching activity
may request a copy of the applicable computer matching agreement at the
address provided above.
Participating Agencies
Name of Source Agency
Department of the Treasury, Internal Revenue Service.
Name of Recipient Agencies
A. Federal agencies expected to participate:
1. Department of Veterans Affairs, Veterans Benefits Administration
2. Department of Veterans Affairs, Veterans Health Administration
3. Social Security Administration
B. State agencies expected to participate using non-federal records
are:
1. Alabama Department of Human Resources
2. Alabama Medicaid Agency
3. Alaska Department of Health and Social Services, Division of
Public Assistance
4. Arizona Department of Economic Security
5. Arkansas Department of Human
[[Page 33668]]
Services
6. California Department of Social Services
7. Connecticut Department of Social Services
8. Delaware Department of Health and Social Services
9. District of Columbia Department of Human Services
10. Florida Department of Children and Families
11. Georgia Department of Human Services, Division of Family and
Children Services
12. Hawaii Department of Human Services
13. Idaho Department of Health and Welfare
14. Illinois Department of Human Services
15. Indiana Family and Social Services Administration, Division of
Family Resources
16. Iowa Department of Health and Human Services
17. Kansas Department for Children and Families
18. Kentucky Cabinet for Health and Family Services
19. Louisiana Department of Health
20. Louisiana Department of Children and Family Services
21. Maine Department of Health and Human Services
22. Maryland Department of Human Services
23. Michigan Department of Health and Human Services
24. Minnesota Department of Human Services
25. Mississippi Department of Human Services
26. Mississippi Division of Medicaid
27. Missouri Department of Social Services
28. Montana Department of Public Health and Human Services
29. Nebraska Department of Health and Human Services
30. New Hampshire Department of Health & Human Services, Division
of Economic and Housing Stability, Bureau of Family Assistance
31. New Jersey Department of Human Services, Division of Family
Development
32. New Mexico Human Services Department
33. New York State Office of Temporary and Disability Assistance
34. North Carolina Department of Health and Human Services
35. North Dakota Department of Health and Human Services, Humans
Services Division, Economic Assistance Section
36. Ohio Department of Jobs and Family Services
37. Ohio Department of Medicaid
38. Oklahoma Department of Human Services, Adult and Family
Services
39. Oregon Health Authority, Oregon Department of Human Resources
40. Pennsylvania Department of Human Services
41. Rhode Island Department of Human Services
42. South Carolina Department of Social Services
43. South Dakota Department of Social Services
44. Tennessee Department of Human Services
45. Texas Health and Human Services Commission
46. Utah Department of Workforce Services
47. Vermont Department of Children and Families, Economic Services
Division
48. Virginia Department of Social Services
49. Washington Department of Social and Health Services
50. Wisconsin Department of Children and Families
51. Wyoming Department of Family Services
Authority for Conducting the Matching Program: Public Law 98-369,
Deficit Reduction Act of 1984, requires the Agency administering
certain federally assisted benefit programs to conduct income
verification to ensure proper distribution of benefit payments. The
records in this match are to be disclosed only for purposes of, and to
the extent necessary in, determining eligibility for, or the correct
amount of benefits under, these programs. In accordance with section
6103(l)(7) of the Internal Revenue Code (IRC), the Secretary shall,
upon written request, disclose current return information from returns
with respect to unearned income from the IRS files to any federal,
state, or local agency administering a program listed below:
(i) A state program funded under part A of title IV of the Social
Security Act;
(ii) Medical assistance provided under a state plan approved under
title XIX of the Social Security Act, or subsidies provided under
section 1860D-14 of such Act;
(iii) Supplemental security income benefits provided under title
XVI of the Social Security Act, and federally administered
supplementary payments of the type described in section 1616(a) of such
Act (including payments pursuant to an agreement entered into under
section 212(a) of Pub. L. 93-66);
(iv) Any benefits provided under a state plan approved under title
I, X, XIV, or XVI of the Social Security Act (as those titles apply to
Puerto Rico, Guam, and the Virgin Islands);
(v) Unemployment compensation provided under a state law described
in section 3304 of the IRC;
(vi) Assistance provided under the Food and Nutrition Act of 2008;
(vii) State-administered supplementary payments of the type
described in section 1616(a) of the Social Security Act (including
payments pursuant to an agreement entered into under section 212(a) of
Pub. L. 93-66);
(viii)(I) Any needs-based pension provided under chapter 15 of
title 38, United States Code, or under any other law administered by
the Secretary of Veterans Affairs;
(viii)(II) parents' dependency and indemnity compensation provided
under section 1315 of title 38, United States Code;
(viii)(III) Health-care services furnished under sections
1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title.
Purpose(s): The purpose of this program is to prevent or reduce
fraud and abuse in certain federally assisted benefit programs while
protecting the privacy interests of the subjects of the match.
Information is disclosed by the IRS only for the purpose of, and to the
extent necessary in, determining eligibility for, and/or the correct
amount of, benefits for individuals applying for or receiving certain
benefit payments.
Categories of Individuals: Individuals applying for or receiving
benefits under federal and state administered programs.
Categories of Records: The IRS will provide return information from
information returns (e.g., Forms 1099-DIV, 1099-INT, and W-2G) filed by
payers of unearned income in the IRS Information Returns Master File
(IRMF) (Treasury/IRS 22.061). The recipient Agency will furnish the IRS
with requests for records in accordance with the current IRS
Publication 3373, Disclosure of Information to Federal, State, and
Local Agencies (DIFSLA) Handbook. The Agency may request return
information from IRS on a monthly basis for new applicants and may
request information with respect to all beneficiaries once per year.
The requests from the Agency will include: the Social Security Number
(SSN) and name control (first four characters of the surname) for each
individual for whom unearned income information is requested. IRS will
provide a response record for each individual identified by the Agency.
The total number of records will be equal to or greater than the number
of records submitted by the Agency. In some instances, an individual
may have more than one record on file. When there is a match of an
individual SSN and name control,
[[Page 33669]]
IRS will disclose the following to the Agency: payee account number;
payee name and mailing address; payee taxpayer identification number
(TIN); payer name and address; payer TIN; and income type and amount.
System(s) of Records:
IRS will extract return information with respect to unearned income
from the Information Returns Master File (IRMF), Treasury/IRS 22.061,
as published at 80 FR 54081-082 (September 8, 2015), through the DIFSLA
Computer Matching Program.
Department of Veterans Affairs will provide to IRS information from
the Veterans Benefits Administration--Compensation, Pension and
Education, Rehabilitation Records--VA, 58 VA 21/22/28, amended and
republished in its entirety at 86 FR 61858 (November 8, 2021); and
Veterans Health Administration--Healthcare Eligibility Records, Income
Verification Records--VA, 89VA10NB, as published at 73 FR 26192 (May 8,
2008), and updated at 78 FR 76897 (December 19, 2013).
Social Security Administration will provide to IRS information from
the Office of Systems Requirements--Supplemental Security Income Record
and Special Veterans Benefits, 60-0103, last fully published at 71 FR
1830 (January 11, 2006), amended at 72 FR 69723 (December 10, 2007), 83
FR 31250-51 (July 3, 2018), and 83 FR 54969 (November 1, 2018).
Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2023-10981 Filed 5-23-23; 8:45 am]
BILLING CODE P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on May 24, 2023.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.