**[Exhibit(400)-370.2]{.underline}**

######## INVESTIGATIVE DATA SOURCES AVAILABLE THROUGH SED

## 

## SED-Cincinnati files available via Form OI 7550:

> **Date of Birth/Date of Death file** - This file is updated quarterly
> in SED-Cincinnati. The file contains SSN, DOB and DOD, gender, and
> citizenship.
>
> **DUPTIN file** -- Database of all dependents claimed by taxpayers for
> tax years 1997, 1998, and 1999. The file contains Dependant TIN,
> Primary TIN, filing status, service center, and other indicators and
> source codes
>
> **Employee IDRS Numbers** - File contains home IDRS number, foreign
> IDRS number, SSN, and the employee name.
>
> **Employee Information** -- Database of IRS employee restricted TIN
> listings showing restricted TIN, relationship, and spousal
> information.
>
> **Entity file** - SED-Cincinnati currently has one entity record for
> each taxpayer for tax year 1999. The file contains primary and
> secondary SSN\'s, and name and address.
>
> The entity data accessible through TIGTA's Central Site is for 1997,
> 1998 and 1999, through cycle 9945.
>
> **Pseudo SSN\'s** - Database of historical and current employees using
> pseudonym SSN's. The data includes employee number, pseudo SSN, name,
> SSN, Series, Title, POD.
>
> **Return Transaction File "Invalid SSN\'s"** -- Database of invalid
> SSN's, primary and secondary, for tax periods 1996, 1997, 1998.
>
> **TIMIS** - Database of current and separated IRS employees. The data
> includes personal identifying information such as name, address, date
> of birth, SSN and IRS identification information such as EOD date,
> title, series, division, bargaining unit status, separation date, etc.

**Data Files from Outside Sources Available through SED via Form OI
7550:**

> **CBRS**- CBRS was developed by the IRS and is housed at the Detroit
> Computing Center. CBRS contains data on Forms 4789, Forms 8362, Forms
> 8300, Forms TD 90-22.1, Forms 4790, criminal referral forms, and Forms
> 7501.
>
> **LEXIS/NEXIS** -- An on-line provider of support information. NEXIS
> offers a compilation of public records, legal, financial, and news
> information. The information available through LEXIS/NEXIS is
> comparable to Auto Track, and can be utilized for supplementing Auto
> Track for specific searches. Comprehensive searches are not available
> through LEXIS/NEXIS, searches have to be performed on specific
> databases. Credit header information is available through LEXIS/NEXIS
> for the three major credit services, Equifax, Trans Union, Experian.
> This is summary type information, which includes current and two
> previous addresses.
>
> **Pacer On-line** - This system gives access to Treasury checks that
> have been negotiated. SED-Cincinnati can obtain information about the
> checks such as payee name, payment date, payment amount, address or
> banking information about returned or cancelled payments, and request
> online digital images through Treasury Financial Management Services,
> the quality of which is as if the original check was photocopied, of
> negotiated checks for all payments that were issued by IRS. The Pacer
> database contains checks dated 10/01/97 and later.
>
> **TIGTA Central Site Files** -- SED-Cincinnati also utilizes TIGTA's
> Central Site Files in providing data analysis. These files are also
> directly available to TIGTA personnel through requests to the Central
> Site. A direct request to Central Site should be used in requests
> where there is no UNAX issue, or where no analysis is required by
> SED-Cincinnati.
>
> ![](media/image1.wmf)
>
> **IRS Data Files** -- SED-Cincinnati has searched for IRS data
> systems, identified, and secured access to data sources. Most
> information, **if *urgent*,** is obtainable through SED-Cincinnati
> within five workdays. SED-Cincinnati will need SAC-Field Division
> justification for urgent requests.
>
> ![](media/image2.wmf)