Handbook for Computer Science and Engineering Students, Lecture notes of Business Administration

Download Handbook for Computer Science and Engineering Students and more Lecture notes Business Administration in PDF only on Docsity! IL. COMPUTER MATCHING AGREEMENT BETWEEN THE DEPARTMENT OF THE TREASURY/ THE INTERNAL REVENUE SERVICE AND THE SOCIAL SECURITY ADMINISTRATION FOR THE DISCLOSURE OF INFORMATION TO FEDERAL, STATE AND LOCAL AGENCIES (DIFSLA) SSA Match #1016 — IRS Project 066 PURPOSE This agreement sets forth the terms and conditions under which the Internal Revenue Service (IRS) agrees under the authority of 26 U.S.C. $ 6103(1)(7) to disclose to the Social Security Administration (SSA) certain return information for use in verifying eligibility for, and the correct amount of, benefits provided under Title XVI of the Social Security Act (Act) to qualified aged, blind, and disabled individuals; and federally-admunistered supplementary payments as described in section 1616(a) of the Act (including payments pursuant to an agreement entered into under section 212(a) of Public Law (Pub. L.) 93-66 (87 Stat. 152)). 42 U.S.C. § 1382 note. LEGAL AUTHORITY 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. 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()(7) of the Internal Revenue Code (IRC) (26 U.S.C. $ 61030)(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 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(1)(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 Gncluding payments pursuant to an agreement entered into under section 212(a) of Pub. L. 93-66). SSA/600 Til. IV. 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 tegulations and guidance promulgated under these provisions. JUSTIFICATION AND ANTICIPATED RESULTS A. Justification Computer matching is the most feasible method of access due to the volume of requests for return information, the volume of responses, and the method in which information documents are maintained. . Anticipated Results IRS does not derive any benefit, direct or indirect, from this matching program, nor does IRS incur any unreimbursed costs associated with the Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Program. SSA expects to recover SSI overpayments and to correct ongoing monthly payments, for a total SSI benefit of $49.1 million, based on fiscal year (FY) 2019 figures. The FY 2019 cost for this match was $7.6 million. The Benefit-to-Cost ratio is 6.41 to 1. See Attachment A: SSA Cost Benefit Analysis, SSA Match #1016. RECORDS DESCRIPTION A. System of Records 1. SSA will provide IRS with identifying information (described in D.1. of this section) with respect to applicants for and recipients of Title XVI benefits as described in section I of this agreement from the Supplemental Security Income Record and Special Veterans Benefit (SSR), 60-0103, last fully published at 71 Federal Register (Fed. Reg.) 1830 (January 11, 2006), as amended at 72 Fed. Reg. 69723 (December 10, 2007), 83 Fed. Reg. 31250-51 (July 3, 2018), and 83 Fed. Reg. 54969 (November 1, 2018). The information in this system of records may be updated during the effective period of this agreement as required by the Privacy Act. 2. SSA will disclose certain information to IRS for aged, blind, or disabled individuals who are applicants for, or recipients (and their deemors) of, SSI benefits or federally- administered State supplementary payments, or both. IRS will match SSA’s information with its Information Return Master File (IRMF) and disclose to SSA teturn information with respect to unearned income of applicants or recipients identified by SSA. The information IRS discloses to SSA is limited to unearned income reported on information returns. Tax Information Security Guidelines for Federal, State and Local Agencies year’s SSR submission; accurately and completely reflects the current physical and logical environment for the receipt, storage, processing and transmission of return information. Include a listing of any agreements executed by SSA with another federal agency which provides for disclosure of return information provided by IRS under this Agreement. . Allow IRS to conduct periodic safeguard reviews involving physical inspections of facilities where return information that SSA receives from IRS under a matching program is maintained as well as automated and manual testing of computer systems where return information that SSA receives from IRS under a matching program is maintained to ensure IRS safeguarding requirements are met and will permit the IRS access to such facilities and computer systems as needed to review SSA compliance with the IRC § 6103(p)(4) requirements. Employees and officers of SSA that will have access to return information receive awareness training regarding the confidentiality restrictions applicable to the return information and certify acknowledgement in writing that they are informed of the criminal penalties and civil liability provided by IRC $§ 7213, 7213A, 7431 and 18 U.S.C. $ 1030(a)(2), as may be applicable, for any willful disclosure or inspection of federal tax returns and return information that is not authorized by the IRC, in accordance with Publication 1075. . Incidents of suspected unauthorized inspections or disclosures of return information must be reported to the Treasury Inspector General for Tax Administration (TIGTA) and IRS Safeguards within 24 hours of discovery. . When a data incident results in the SSA taking adverse or disciplinary action against an employee based on an unauthorized inspection or disclosure of return information in violation of SSA’s procedures, SSA must notify each impacted taxpayer in writing. The notification letter must include the date of the unauthorized inspection or disclosure, and notify the taxpayer of his or her rights to file a civil action under IRC $7431. SSA must report to IRS Safeguards when taxpayer notification letters are issued, in accordance with Publication 1075. Conduct periodic internal inspections of SSA facilities where return information is maintained to ensure IRS safeguarding requirements to ensure compliance with SSA security policies and procedures, which protect the confidentiality of return information. . IfSSA receives a Freedom of Information Act (FOIA) request for safeguard reports tequired to be filed with IRS by Publication 1075, SSA will consult with IRS to obtain its views on disclosure before responding to the request in accordance with the Department of Justice (DOJ) guidance. IRS will promptly provide its views on the disclosability of the contents of the records to SSA. If SSA receives a FOIA request for a document that wholly originated from IRS or any communication from IRS that describes the security procedures that protect the return information provided under 10. 11. this agreement, SSA will refer the request to IRS for processing. Officers and employees of SSA who are entitled to access return information provided under this agreement must not access this information except to the extent necessary to achieve the purpose of the match. They must not disclose this information to any other officer or employee of SSA whose official duties do not tequire this information to determine eligibility for, or the correct amount of benefits under the SSI program identified in section I. IRC section 6103(1)(7) does not authorize SSA to disclose return information in a forum open to the public, such as a judicial proceeding, nor to Native American tribal governments. Approximately 120 days prior to a scheduled on-site safeguard review of SSA, IRS will send a notification and request for additional information required in preparation of the review. Ninety (90) days prior to the review, IRS Safeguards will host a preliminary security evaluation call to discuss systems and environment to determine potential scope of the on-site review. IRS Safeguards will deliver the proposed teview scope approximately 60 days prior to start of the on-site review. IX. RECORDS USAGE AND DUPLICATION A. IRS 1. Records provided by SSA will not be used to extract information concerning individuals therein for any purpose not specified in this agreement. Records provided by SSA will not be duplicated or disseminated within or outside the IRS, except as required by Federal law, without the written permission of SSA. IRS will retain SSA’s input file(s) with identifying information for approximately 90 days or when no longer needed for business use. After that time, the file(s) will be electronically erased. This file is the only identifiable record IRS uses in the course of the matching program. The SSA’s request files are not incorporated into IRS record-keeping and are not used by IRS for any purpose other than this matching program. B. SSA SSA agrees to the following limitations on access to, and use of, return information provided by IRS: 1. Officers and employees of SSA may use the return information provided by IRS only for the purposes of, and to the extent necessary in, establishing eligibility for, or the correct amount of, benefits under the SSI program identified in section IB. of this agreement. SSA may not use the information in any manner or for any purpose not XII. 10 to incur costs for fiscal years beyond FY 2022 is subject to the availability of funds. If funds are not available for reimbursement, IRS is not required to perform this match. DURATION OF AGREEMENT A. Matching Agreement The effective date of this agreement is January 1, 2021, provided that SSA reported the proposal to re-establish this matching program to the Congressional committees of jurisdiction and OMB in accordance with 5 U.S.C. § 552a(0)(2)(A) and OMB Circular A- 108 (December 23, 2016), and SSA published notice of the matching program in the Federal Register in accordance with 5 U.S.C. $ 552a(e)(12). Ninety days prior to the expiration of this agreement, the parties to this agreement may request a 12-month extension in accordance with 5 U.S.C. $ 552a(0)(2)(D). If either agency does not want to extend this agreement, the agency should notify the partnering agency in writing at least 90 days prior to the expiration of this agreement. B. Modification and Termination of the Agreement The parties may modify this agreement at any time by a written modification, which satisfies both parties and is approved by the Data Integrity Board (DIB) of each agency. Any modification will be effective only after approval by the DIBs of both agencies. The parties may terminate this agreement at any time with the consent of both parties. Either party may unilaterally terminate this agreement upon written notice to the other party, in which case the termination will be effective 90 days after the date of the notice, or at a later date specified in the notice, provided the termination date does not exceed the original or the extended completion date of the match. Either SSA or IRS may immediately and unilaterally suspend the data flow of this agreement or terminate this agreement if there has been: 1. anunauthorized use of information obtained under this agreement by a party; 2. aviolation of, or failure to follow, the terms of this agreement by a party; 3. SSA’s non-payment to IRS in accordance with the parties’ reimbursable agreement. Any party may make an immediate, unilateral suspension of this agreement if they suspect that a party has breached the terms for security of data until such time as the party suspecting the breach and the party suspected of making the breach reach a definite determination regarding a breach. Reimbursement for services provided will be paid tegardless of any such suspension. IRS will monitor and enforce compliance with Federal safeguards requirements applicable to return information. If IRS determines that SSA fails to meet the safeguarding requirements, IRS will take steps to ensure that SSA corrects the areas of XIV. 11 noncompliance. Such steps may include, as appropriate, suspension or termination of further disclosures to SSA of return information. Federal tax regulations (26 C.FR. $ 301.6103(p)(7)-1) provide for an administrative review of any determination of noncompliance with IRC §$ 6103(p)(4). PERSONS TO CONTACT Any change of the information pertaining to any contact must be promptly provided, in writing, to the contacts of the other agency. A. The IRS contacts are: 1. Project Coordinator Patricia Grasela, Reimbursable Program Analyst Internal Revenue Service Governmental Liaison, Disclosure and Safeguards Data Services BLN: 2-Q08.124 2970 Market Street Philadelphia, PA 19104 Telephone: (267) 466-5564 Fax: (855) 207-0455 Email: Patricia.Grasela@irs.gov 2. Safeguards and Recordkeeping Procedures Joyce H. Peneau, Associate Director Internal Revenue Service Governmental Liaison, Disclosure and Safeguards Office of Safeguards 1332 Anacapa Street Santa Barbara, CA 93101 Telephone: (805) 564-7518 Fax: (855) 207-0457 Email: Joyce.H.Peneau@irs.gov B. The SSA contacts are: 1. Matching Program Soma Robinson, Government Information Specialist Electronic Interchange and Liaison Division Office of Privacy and Disclosure Office of the General Counsel Social Security Administration 6401 Security Boulevard, G-401 WHR Baltimore, MD 21235 Telephone: (410) 966-4115 Fax: (410) 966-4304 Email: Sonia. V.Robinson@ssa.gov Policy, Safeguards and Recordkeeping La’Tonya A. Anderson, Policy Analyst Office of SSI and Program Integrity Policy Office of Income Security Programs Social Security Administration 6401 Security Boulevard 2-C-19 Robert M. Ball Building Baltimore, MD 21235 Telephone: (410) 966-3882 Fax: (410) 966-0980 Email: Latonya.A.Anderson@ssa.gov Systems Operations Robin Ott, Division Director OBIS/DSDRQ Benefit Information Systems Office of Systems Social Security Administration 6401 Security Boulevard, 4313 Robert M. Ball Building Baltimore, MD 21235 Telephone: 410-965-1828/Fax: 410-597-1142 Email: Robin.Ott@ssa.gov 12 Matthew Ramsey Digitally signed by Matthew Ramsey Date: 2020.07.13 13:02:56 -04'00' Digitally signed by Ryan A. Law Date: 2020.08.12 17:17:19 -04'00' 8/12/2020 1st January 2021 30th June 2022 Attachments: A. SSA Cost Benefit Analysis, SSA Match #1016 17 3 development, established by the Division of Cost Analysis in the Office of Financial Policy and Operations, is $86.18. Using $86.18 for each overpaid recipient, the total additional development and recovery costs for 11,401 cases were $982,538. The total costs for this matching operation was $7,658,331. Conclusion The benefit to the United States Treasury of this matching operation is the correction of those cases where there is a decrease in the recurring monthly payment amount and the recovery of detected overpayments, which totals nearly $49,123,613. The total costs are projected to be approximately $7,658,331. Thus, the actual savings to the United States Treasury make this matching operation cost effective with a benefit to cost ratio of 6.41 to 1. Accordingly, we recommend the continuance of this matching activity. COST BENEFIT ANALYSIS for the COMPUTER MATCHING OPERATION (MATCH #1016) BETWEEN SSA and the INTERNAL REVENUE SERVICE (IRS) Number of Completed Alerts in FY 2019: 40,719 Sample of Alerts : 400 Benefits Retroactive Overpayments Percent of Records with Retroactive Overpayments 28% Number of Alerts with Overpayments 11,401 Average Overpayment $4,281.20 Total Overpayment (Projected) $48,809,961 Amount Expected to Recover (65%) $31,726,475 Decrease in Monthly Payment Amount Percent of Alerts with Decrease in Monthly Payment 29% Number of Alerts with Decrease in Monthly Payment 11,809 Average Change in Monthly Payment Amount $491.07 Total Change in Ongoing Monthly Payment $5,799,046 Projected for 3 months $17,397,138 Total Benefits $49,123,613 Costs Interagency Agreement (Estimate based on FY 2019) $626,400 Systems Costs (Office of Systems, Budget staff) $63,700 Field Office Alert Development Costs $5,985,693 Overpayment Development/Recovery Processing Costs $982,538 Total Costs (rounded) $7,658,331 Benefit-to-Cost Ratio 6.41: 1 64605 Federal Register / Vol. 85, No. 198 / Tuesday, October 13, 2020 / Notices For the Commission, by the Division of Trading and Markets, pursuant to delegated authority.27 J. Matthew DeLesDernier, Assistant Secretary. [FR Doc. 2020–22475 Filed 10–9–20; 8:45 am] BILLING CODE 8011–01–P SMALL BUSINESS ADMINISTRATION [Disaster Declaration #16601 and #16602; Iowa Disaster Number IA–00092] Presidential Declaration Amendment of a Major Disaster for the State of Iowa AGENCY: U.S. Small Business Administration. ACTION: Amendment 2. SUMMARY: This is an amendment of the Presidential declaration of a major disaster for the State of Iowa (FEMA– 4557–DR), dated 08/20/2020. Incident: Severe Storms. Incident Period: 08/10/2020. DATES: Issued on 10/05/2020. Physical Loan Application Deadline Date: 10/19/2020. Economic Injury (EIDL) Loan Application Deadline Date: 05/20/2021. ADDRESSES: Submit completed loan applications to: U.S. Small Business Administration, Processing and Disbursement Center, 14925 Kingsport Road, Fort Worth, TX 76155. FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street SW, Suite 6050, Washington, DC 20416, (202) 205–6734. SUPPLEMENTARY INFORMATION: The notice of the President’s major disaster declaration for the State of IOWA, dated 08/20/2020, is hereby amended to include the following areas as adversely affected by the disaster: Primary Counties (Physical Damage and Economic Injury Loans): Clinton Contiguous Counties (Economic Injury Loans Only): Iowa: Jackson. Illinois: Carroll, Whiteside. All other information in the original declaration remains unchanged. (Catalog of Federal Domestic Assistance Number 59008) Cynthia Pitts, Acting Associate Administrator for Disaster Assistance. [FR Doc. 2020–22569 Filed 10–9–20; 8:45 am] BILLING CODE 8026–03–P SMALL BUSINESS ADMINISTRATION [Disaster Declaration #16643 and #16644; Louisiana Disaster Number LA–00104] Presidential Declaration Amendment of a Major Disaster for Public Assistance Only for the State of Louisiana AGENCY: U.S. Small Business Administration. ACTION: Amendment 1. SUMMARY: This is an amendment of the Presidential declaration of a major disaster for Public Assistance Only for the State of Louisiana (FEMA–4559– DR), dated 09/05/2020. Incident: Hurricane Laura. Incident Period: 08/22/2020 through 08/27/2020. DATES: Issued on 10/05/2020. Physical Loan Application Deadline Date: 11/04/2020. Economic Injury (EIDL) Loan Application Deadline Date: 06/07/2021. ADDRESSES: Submit completed loan applications to: U.S. Small Business Administration,Processing and Disbursement Center, 14925 Kingsport Road, Fort Worth, TX 76155. FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street SW, Suite 6050, Washington, DC 20416, (202) 205–6734. SUPPLEMENTARY INFORMATION: The notice of the President’s major disaster declaration for Private Non-Profit organizations in the State of Louisiana, dated 09/05/2020, is hereby amended to include the following areas as adversely affected by the disaster. Primary Parishes: Grant, Jackson, Lincoln, Ouachita, Rapides, Winn. All other information in the original declaration remains unchanged. (Catalog of Federal Domestic Assistance Number 59008) Cynthia Pitts, Acting Associate Administrator for Disaster Assistance. [FR Doc. 2020–22570 Filed 10–9–20; 8:45 am] BILLING CODE 8026–03–P SOCIAL SECURITY ADMINISTRATION [Docket No. SSA–2020–0014] Privacy Act of 1974; Matching Program AGENCY: Social Security Administration (SSA). ACTION: Notice of a new matching program. 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 30 days from the date of publication of this notice in the Federal Register. The matching program will be applicable on January 1, 2021, 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: Interested parties may comment on this notice by either telefaxing to (410) 966–0869, writing to 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 emailing Matthew.Ramsey@ssa.gov. All comments received will be available for public inspection by contacting Mr. Ramsey at this street address. FOR FURTHER INFORMATION CONTACT: Interested parties may submit general questions about the matching program to Andrea Huseth, Director, Office of Privacy and Disclosure, Office of the General Counsel, Social Security Administration, G–401 WHR, 6401 Security Boulevard, Baltimore, MD 21235–6401, at Telephone: (410) 966– 5855, or send an email to Andrea.Huseth@ssa.gov. 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 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). VerDate Sep<11>2014 21:44 Oct 09, 2020 Jkt 253001 PO 00000 Frm 00165 Fmt 4703 Sfmt 4703 E:\FR\FM\13OCN1.SGM 13OCN1kh am m on d on D S K JM 1Z 7X 2P R O D w ith N O T IC E S