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DOCURMNT RESUME
00050 - [AO5910O0 ]
safeguarding Taxpayer Information: An Evaluation of the Proposad
Computerized Tax Admiiistration System, B-115369; LCD-76-115.
January 17, 1977. 144 pp,
Report to the Congress; by Elmer B. Staats, Comptroller General.
Issue Area: Automatic Data Processing: Acqu;Lring .\nd Using
Resources (102) ; Tax Administration (2700).
Contact: Logistics and Communications Div.
Budget Function: miscellaneous: Automatic Data Processing
(1001).
Organization Concerned: Department of tLe Treasury; Internal
Revenue Service.
Con....essional Relevance: Congress; House Committe, on Ways and
means; Senate Committee on Appropriations: Treasury, Postal
Service, General Government Subcommittee; Senate Committee
on Finance.
Authority: Privacy Act of 1974 (5 U.S.C. 552a(e) (Supp. IV)). H.
Rept. 90-1842. Internal Revenue Code of 1954, sec. 6103.
Internal Revenue Code of 1954, sec. 7213.
The proposed IRS computer system, the Tax
Administration System, was examined to determine safeguards for
personal taxpayer information. major threats to a network of
this type are from untrustworthy users or frcm unauthorized
access. Fi adings/Conclusions: Although absolute computer
securitr is not practicable, the Tax Administration System will
provide a high level of protection through technic4l,
administrative, and physical controls. Some of the safeguards in
the present system havri weaknesses which shculd be corrected
within the framework of existing security procedures. The use of
crytographic devices will depend on an IRS determination based
on its risk and threat analysis, but present evidence does not
indicate that the cost is warranted. Recommendations:
Consideration should be given to: establishing a national data
processing security office, guarding Lgainst unauthorized
access, controlling employee access, improving rhysical sec'urity
and control of information media, and seeking legal and other
means to limiting disclosure of information. (BTU)](ViewImageLocal?handle=hein.gao/gaobaabqj0001&div=1&collection=&method=preview&ext=.png&size=3)