73702 Federal Register / Vol. 79, No. 238 / Thursday, December 11, 2014 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Privacy Act of 1974, as amended 

AGENCY: Internal Revenue Service, 

Treasury. 

ACTION: Notice of Proposed Alteration to 

Privacy Act Systems of Records. 

SUMMARY: In accordance with the 

requirements of the Privacy Act of 1974, 

as amended, 5 U.S.C. 552a, the 

Department of the Treasury, Internal 

Revenue Service, gives notice of 

proposed alterations to systems of 

records entitled: 24.030 Individual 

Master File; 24.046, Business Master 

File; and 22.062 Electronic Filing 

Records. 

DATES: Comments must be received no 

later than January 12, 2015. These 

altered systems of records will be 

effective January 20, 2015, unless the 

IRS receives comments that would 

result in a contrary determination. 

ADDRESSES: Comments should be sent to 

the Office of Privacy, Governmental 

Liaison and Disclosure, Internal 

Revenue Service, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Comments will be available for 

inspection and copying in the IRS 

Freedom of Information Reading Room 

(Room 1621) at the above address. The 

telephone number for the Reading Room 

is (202) 317–4997 (not a toll-free 

number). 

FOR FURTHER INFORMATION CONTACT: 

David Silverman, Management and 

Program Analyst, IRS Office of Privacy, 

Governmental Liaison and Disclosure, 

(202) 317–6452 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: The IRS is 

planning to identify and reduce refund 

fraud by implementing use of a unique 

identification number (Device ID). 

Device ID will be transmitted as part of 

each electronically filed return. IRS 

plans to implement the Device ID 

program for electronic return filers and 

preparers in January 2015. The Device 

ID will contain unique data that will be 

accessed and transmitted by the 

software used to electronically file the 

return. It will request unique 

information (e.g., serial number) of the 

device (e.g., computer, smart phone, 

tablet) used to submit an electronically 

filed return. This unique ID will be 

masked and transmitted as part of the 

electronically filed return via IRS’s 

existing transmission processes. A 

notice describing these systems of 

records were most recently published at 

77 FR 27948 and 47947, August 10, 

2012. 

Notice of the use of these procedures 

will be provided to taxpayers in e-file 

transmitter guidelines (Publication 

1345, Handbook for Authorized IRS efile Providers of Individual Income Tax 

Returns). 

As required by 5 U.S.C. 552a(r), a 

report of altered systems of records has 

been provided to the Committee on 

Oversight and Government Reform of 

the House of Representatives, the 

Committee on Homeland Security and 

Governmental Affairs of the Senate, and 

the Office of Management and Budget. 

The three proposed revised systems of 

records, described above, are published 

in part below. 

Dated: November 25, 2014. 

Helen Goff Foster, 

Deputy Assistant Secretary for Privacy, 

Transparency, and Records. 

Treasury/IRS 24.030 

SYSTEM NAME: 

Individual Master File 

* * * * * 

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM: 

Tax records for each applicable tax 

period or year, representative 

authorization information (including 

Centralized Authorization Files), and a 

code identifying taxpayers who 

threatened or assaulted IRS employees. 

An indicator will be added to any 

taxpayer’s account if a state reports to 

IRS that the taxpayer owes past due 

child and/or spousal support payments. 

When altered as proposed, Categories 

of Individuals Covered by the System 

will read as follows: Tax records for 

each applicable tax period or year, 

representative authorization information 

(including Centralized Authorization 

Files), Device ID, and a code identifying 

taxpayers who threatened or assaulted 

IRS employees. An indicator will be 

added to any taxpayer’s account if a 

state reports to IRS that the taxpayer 

owes past due child and/or spousal 

support payments. 

* * * * * 

RETRIEVABILITY: 

Currently reads Retrievability: By 

taxpayer name and Taxpayer 

Identification Number (TIN) (e.g., social 

security number (SSN), employer 

identification number (EIN), or other 

similar number assigned by the IRS), or 

document locator number (DLN). 

When altered as proposed, 

Retrievability will read as follows: By 

taxpayer name and Taxpayer 

Identification Number (e.g., social 

security number, employer 

identification number, or other similar 

number assigned by the IRS), or 

document locator number, or Device ID. 

* * * * * 

Treasury/IRS 24.046 

SYSTEM NAME: 

Business Master File 

* * * * * 

Currently reads Categories of records 

in the system: Tax records for each 

applicable tax year or period, including 

employment tax returns, partnership 

returns, excise tax returns, retirement 

and employee plan returns, wagering 

returns, estate tax returns; information 

returns; and representative 

authorization information. 

When altered as proposed, Categories 

of records in the system will read as 

follows: Tax records for each applicable 

tax year or period, including 

employment tax returns, partnership 

returns, excise tax returns, retirement 

and employee plan returns, wagering 

returns, estate tax returns, information 

returns, representative authorization 

information, and Device ID. 

* * * * * 

RETRIEVABILITY: 

Currently reads Retrievability: By 

electronic filing provider name or 

Taxpayer Identification Number (TIN) 

(e.g., social security number (SSN), 

employer identification number (EIN), 

or similar number assigned by the IRS), 

or document control number (DCN). 

When altered as proposed, 

Retrievability will read as follows: By 

electronic filing provider name or 

Taxpayer Identification Number (e.g., 

social security number, employer 

identification number, or similar 

number assigned by the IRS), document 

control number, or Device ID. 

* * * * * 

Treasury/IRS 22.062 

SYSTEM NAME: 

Electronic Filing Records 

* * * * * 

CATEGORIES OF RECORDS IN THE SYSTEM: 

Currently reads Categories of records 

in the system: Records pertaining to 

individual electronic filing providers, 

including applications to participate in 

electronic filing, credit reports, reports 

of misconduct, law enforcement 

records, and other information from 

investigations into suitability for 

participation. Records pertaining to the 

marketing of electronic filing, including 

surveys and opinions about improving 

electronic filing programs. 

When altered as proposed, Categories 

of records in the system will read as 

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Federal Register / Vol. 79, No. 238 / Thursday, December 11, 2014 / Notices 73703 

follows: Records pertaining to 

individual electronic filing providers, 

including applications to participate in 

electronic filing, credit reports, reports 

of misconduct, law enforcement 

records, Device ID, and other 

information from investigations into 

suitability for participation. Records 

pertaining to the marketing of electronic 

filing, including surveys and opinions 

about improving electronic filing 

programs. 

* * * * * 

RETRIEVABILITY: 

Currently reads Retrievability: By 

taxpayer name, type of tax, Taxpayer 

Identification Number (TIN) (e.g., social 

security number (SSN), employer 

identification number (EIN), or other 

similar number assigned by the IRS), or 

document locator number (DLN). 

When altered as proposed, 

Retrievability will read as follows: By 

taxpayer name, type of tax, Taxpayer 

Identification Number (e.g., social 

security number, employer 

identification number, or other similar 

number assigned by the IRS), document 

locator number, or Device ID. 

* * * * * 

[FR Doc. 2014–29134 Filed 12–10–14; 8:45 am] 

BILLING CODE 4830–01–P 

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