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GGD-77-44 1 (1977-07-11)

handle is hein.gao/gaobaacls0001 and id is 1 raw text is: DOCUMENT RESUME 02800 - [A21532521 IRSt Security Program Requires Improvements to Protect Confidentiality of Income Tax Information. GGD-77-44; B-137762. Jujy 11, 1977. 70 pp. - 2 appendices (15 pp.). Report to Chairman and Vice Chairman, Joint Committee on Taxation; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). Contact: General Government Div. Budget Function: General Government: Other General Government (8061. Organization Concerned: Internal Revenue Service. Congressional Relevance: House Committee on Ways and Means; Senate Committee on Finance; Joint Committee on Taxation. Authority: Tax Reform Act of 1976. Privacy Act of 1974. The Internal Revenue Service (IRS) designed a security program to protect the confidentiality of tax data under its control, but weaknesse in carrying oait the program are widespread, and seme essential procedures an.6 controls are totally lacking. Findings/ConcLusions: Inadequate controls over computer opc-ation 3 afforded many opportunities for IRS employees and others to unlawfully disclose tax data. Computer programmers could asily run an unauthorized program or meLke an unautborized program change without detection. Controls were exercised inadequately over IRS' pC.'.mary computerized data retrieval system. Employees bere able to get unneeded tax data because IRS was not enforcinig its policy of limiting employee access to only the data needed to perform official duties. IRS employes were also able to get unneeded tax data due to equipment shortages. There is potential for unauthorized tax data disclosure due to IRS' methods for assessing the integrity of ,,ployees and others having access to its facilities. Alth'ugh facility physical features and guard service were adequate to deter general access by uaauthorized persons to IRS facilities, other aspects of physical security were weak and precluded maximum protection of tax data. Thirty-two recommendations designed to correct specific weaknesses were made by GAO. IRS agreed with most of the recommendations. (Author/SC)

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