Notice2026-03457
Privacy Act of 1974
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
February 23, 2026
Effective
March 24, 2026
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) Data Loss Prevention Computer Matching Program.
Full Text
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<title>Federal Register, Volume 91 Issue 35 (Monday, February 23, 2026)</title>
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[Federal Register Volume 91, Number 35 (Monday, February 23, 2026)]
[Notices]
[Pages 8577-8579]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03457]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974
AGENCY: Internal Revenue Service, Department of the Treasury.
ACTION: Notice of a New Matching Program.
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[[Page 8578]]
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) Data Loss Prevention
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 March 24, 2026, provided it is
a minimum of 30 days after the publication date.
Beginning and completion dates: The matches are 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 March 24, 2026, through September 23, 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 mail to the Office of Privacy,
Governmental Liaison and Disclosure, Internal Revenue Service, 1111
Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Natalie Jackels, Government
Information Specialist, IRS Privacy, Governmental Liaison and
Disclosure, 763-347-7394 (not a toll-free number).
SUPPLEMENTARY INFORMATION: The notice of the matching program was last
published at 85 FR 79562-79563 (December 10, 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:
IRS.
AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
The Internal Revenue Service must safeguard information to ensure
that it is kept confidential 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. Sending confidential information without sufficient
protection is a violation of IRS security policy. This matching program
will assist the IRS in ensuring that sensitive information is properly
protected from unauthorized use or disclosure.
PURPOSE(S):
The purpose of this program is to detect and deter breaches of
security policy by IRS employees, contractors, or other individuals who
have been granted access to IRS information or to IRS equipment and
resources, who send electronic communications in an insecure,
unencrypted manner.
CATEGORIES OF INDIVIDUALS:
IRS employees, contractors, or other individuals who have been
granted access to IRS information, equipment, and resources.
CATEGORIES OF RECORDS:
IRS will use any or all of the data elements in the listed systems
of records to the extent necessary to accomplish a computer match. Data
elements include, but are 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,
taxpayer entity information, including prior and current name;
electronic transmission specifics, internet Protocol (IP) Address,
computer machine name, terminal identification; general personnel and
payroll records, etc. The information generated and/or obtained during
these computer matches will be used by IRS employees in the performance
of their official responsibilities. Access to this information is
limited to those individuals who have a need to know the information in
the performance of their official duties. These individuals are subject
to criminal and civil penalties for the unauthorized inspection and/or
disclosure of this information. During the execution of this program of
computer matches and the resultant analyses or investigations, the
records used may be duplicated by IRS employees only for use in
performing their official duties. The information collected or
generated as part of this program of computer matches may only be
disclosed in accordance with the provisions of 5 U.S.C. 552a, 26 U.S.C.
Sec. 6103, and any other applicable Federal privacy provisions.
SYSTEM(S) OF RECORDS:
The following systems of records maintained by the IRS and the
Department of the Treasury Offices may be utilized:
1. Correspondence Files and Correspondence Control Files [Treasury/
IRS 00.001]
2. Correspondence Files: Inquiries About Enforcement Activities
[Treasury/IRS 00.002]
3. Employee Complaint and Allegation Referral Records [Treasury/IRS
00.007]
4. Taxpayer Advocate Service and Customer Feedback and Survey
Records [Treasury/IRS 00.003]
5. Third Party Contact Records [Treasury/IRS 00.333]
6. Stakeholder Relationship Management and Subject Files [Treasury/
IRS 10.004]
7. Volunteer Records [Treasury/IRS 10.555]
8. Annual Listing of Undelivered Refund Checks [Treasury/IRS
22.003]
9. File of Erroneous Refunds [Treasury/IRS 22.011]
10. Foreign Information System (FIS) [Treasury/IRS 22.027]
11. Individual Microfilm Retention Register [Treasury/IRS 22.032]
12. Subsidiary Accounting Files [Treasury/IRS 22.054]
13. Automated Non-Master File (ANMF) [Treasury/IRS 22.060]
14. Information Return Master File (IRMF) [Treasury/IRS 22.061]
15. Electronic Filing Records [Treasury/IRS 22.062]
16. CADE Individual Master File (IMF) [Treasury/IRS 24.030]
17. CADE Business Master File (BMF) [Treasury/IRS 24.046]
18. Audit Underreporter Case File [Treasury/IRS 24.047]
19. Acquired Property Records [Treasury/IRS 26.001]
20. Lien Files [Treasury/IRS 26.009]
21. Offer in Compromise Files [Treasury/IRS 26.012]
22. Trust Fund Recovery Cases/One Hundred Percent Penalty Cases
[Treasury/IRS 26.013]
23. Record of Seizure and Sale of Real Property [Treasury/IRS
26.014]
24. Taxpayer Delinquent Account (TDA) Files [Treasury/IRS 26.019]
25. Taxpayer Delinquency Investigation (TDI) Files [Treasury/IRS
26.020]
26. Identification Media Files System for Employees and Others
Issued IRS Identification [Treasury/IRS 34.013]
27. Security Clearance Files [Treasury/IRS 34.016]
28. Automated Background Investigations System [Treasury/IRS
34.022]
[[Page 8579]]
29. Audit Trail and Security Records [Treasury/IRS 34.037]
30. Treasury Payroll and Personnel System [Treasury/DO.001]
31. Treasury Child Care Tuition Assistance Records [Treasury/
DO.003]
32. Public Transportation Incentive Program Records [Treasury/
DO.005]
33. Treasury Financial Management Systems [Treasury/DO.009]
Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2026-03457 Filed 2-20-26; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on February 23, 2026.
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