Notice2025-18880
Privacy Act of 1974; Matching Program
Primary source
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Published
September 29, 2025
Effective
October 29, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Circular No. A- 108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act, notice is hereby given of the conduct of the Internal Revenue Service (IRS) Insider Risk Management (InRM) Computer Matching Program.
Full Text
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<title>Federal Register, Volume 90 Issue 186 (Monday, September 29, 2025)</title>
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[Federal Register Volume 90, Number 186 (Monday, September 29, 2025)]
[Notices]
[Pages 46738-46739]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18880]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974; Matching Program
AGENCY: Department of the Treasury, Internal Revenue Service.
ACTION: Notice of a new matching program.
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SUMMARY: Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as
amended, and the Office of Management and Budget (OMB) Circular No. A-
108, Federal Agency Responsibilities for Review, Reporting, and
Publication under the Privacy Act, notice is hereby given of the
conduct of the Internal Revenue Service (IRS) Insider Risk Management
(InRM) 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
agreement will be effective October 29, 2025, provided it is a minimum
of 30 days after the publication date.
Beginning and completion dates: The matches will be conducted on an
ongoing basis in accordance with the terms of the computer matching
agreement in effect with the IRS as approved by the applicable Data
Integrity Board. The term of this agreement is expected to cover the
18-month period, September 30, 2025, through March 31, 2027. 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).
ADDRESSES: Comments may be sent by email to <a href="/cdn-cgi/l/email-protection#e4a2abada5a4909681859791969dca838b92"><span class="__cf_email__" data-cfemail="83c5cccac2c3f7f1e6e2f0f6f1faade4ecf5">[email protected]</span></a>, or by
mail to the Office of Privacy, Governmental Liaison and Disclosure,
Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: John Davis, Management and Program
Analyst, IRS Privacy, Governmental Liaison and Disclosure, 303-603-4733
(not a toll-free number).
SUPPLEMENTARY INFORMATION: The InRM program involves a computer
matching program, including a computer matching agreement (CMA),
established to assist the IRS in furthering the purposes of the InRM
program.
Participating Agencies
Department of the Treasury, IRS, and The Treasury Inspector General
for Tax Administration.
[[Page 46739]]
Authority For Conducting the Matching Program
Executive Order 13587, ``Structural Reforms to Improve the Security
of Classified 2 Networks and the Responsible Sharing and Safeguarding
of Classified Information, and its implementing policies and standards
such as National Insider Threat Policy and Minimum Standards for
Executive Branch Insider Threat Programs'' requires agencies to ensure
responsible sharing and safeguarding of classified information on
computer networks that shall be consistent with appropriate protections
for privacy and civil liberties as required by the Internal Revenue
Code, the Privacy Act of 1974, the Bank Secrecy Act, Title 18 of the
United States Code, the Federal Information Security Modernization Act
(FISMA), and other applicable laws that require safeguarding of
information.
Purpose(s)
This matching program will assist the IRS in deterring, detecting,
and mitigating insider threats to the IRS's information, resources, and
personnel.
The purpose of this program is to detect, deter and mitigate
breaches of security policy by IRS employees, contractors, or other
individuals who wittingly or unwittingly engage in activities that
threaten harm to the security of the United States. These threats can
include damage to the United States through espionage, terrorism,
unauthorized disclosure of national security information, or through
the loss or degradation of departmental resources or capabilities.
Categories of Individuals
Current and former employees, contractors, interns, visitors.
Individuals who are, or have been, temporarily authorized to perform,
provide, or use services in IRS facilities (either on an ongoing or
occasional basis), including, but not limited to, security personnel,
custodial staff, maintenance workers, food service workers, employee
assistance program staff, and other non-IRS employees with access to
IRS assets; witnesses and other individuals who provide statements or
information to the IRS related to an insider inquiry.
Categories of Records
Information relevant, or potentially relevant, to identifying,
preventing, or mitigating insider risk to IRS resources, including
potential risk indicators (PRIs) about or related to individuals
reported to exhibit behaviors requiring analysis and consideration by
Holistic Insider Risk Management's Hub Operations Team as a result of
exceeding risk tolerance, including records of the results of the
analysis and explanations of any responsive actions; IRS security
investigations, including authorized IT Security, Physical Security,
and Personnel Security risk scoring; information systems security
analysis and logs; and determinations derived from information obtained
in other systems. Data used in this match from the listed systems of
records includes, but is not limited to, employee name, Social Security
Number (SSN), employee number, address, email addresses; employee
spouse's name, SSN, address; taxpayer name, Taxpayer Identification
Number (TIN), address, tax return/account information, credit card or
bank account information, taxpayer entity information, including prior
and current name; electronic transmission specifics, including sender's
email address, recipients' email addresses, recipients' internet
service providers, transmission date and time, internet protocol (IP)
address, computer machine name, and terminal identification.
System(s) of Records
The following systems of records maintained by the IRS and the
Department of the Treasury Offices may be utilized:
01. Treasury/IRS 22.054 Subsidiary Accounting Files
02. Treasury/IRS 22.060 Automated Non-Master File
03. Treasury/IRS 22.061 Information Return Master File (IRMF)
04. Treasury/IRS 24.030 Customer Account Data Engine Individual Master
File
05. Treasury/IRS 24.046 Customer Account Data Engine Business Master
File
06. Treasury/IRS 26.019 Taxpayer Delinquent Account Files
07. Treasury/IRS 34.016 Security Clearance Files
08. Treasury/IRS 34.018 Insider Risk Management Records
09. Treasury/IRS 34.021 Personnel Security Investigations
10. Treasury/IRS 34.022 Automated Background Investigations System
(ABIS)
11. Treasury/IRS 34.037 Audit Trail and Security Records
12. Treasury/IRS 35.001 Reasonable Accommodation Request Records
13. Treasury/IRS 36.001 Appeals, Grievances and Complaints Records
14. Treasury/IRS 36.003 General Personnel and Payroll Records
15. Treasury/IRS 42.001 Examination Administrative Files
16. Treasury/IRS 48.001 Disclosure Records
17. Treasury/DO .311 Treasury Inspector General for Tax Administration
(TIGTA) Office of Investigation Files
18. Treasury/DO .411 Intelligence Enterprise Files
19. Treasury .015 General Information Technology Access Account Records
20. Treasury .020 Health Screening and Contact Tracing Records
Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2025-18880 Filed 9-26-25; 8:45 am]
BILLING CODE 4830-01-P
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