It is a consolidation of existing information and procedures as well as new material not previously published to be used by Examination and Customer Service employees. MACS is a menu-driven, automated database and data retrieval system that is housed and operated on a microcomputer.
Data retrieval is quick, typically requiring only a few seconds to view a taxpayer's return.
The security features installed on MACS are meant to protect the user and the taxpayer information which the system stores and processes. Unauthorized access to taxpayer information on MAC can result in criminal prosecution. Users of MACS shall thoroughly familiarize themselves with the security and other functions of the system and report any suspected security breach to a rnanager. IRM 2.1.10, Information Systems Security Handbook, should be used as a reference for additional information not contained in this handbook. Subsequent amendments, duplicates, claims, etc., are not included in the database.