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GGD-77-73 1 (1977-08-18)

handle is hein.gao/gaobaacos0001 and id is 1 raw text is: 




                         DOCUMENT PESIMW
0312n - r A231345r j (Pes-_r

rpPview of Several Aspects of the Internal Revenue Service's
Proposed Computerized Tax Administration Systeml. rGD-77-7?;
B-137761. August 18, 1977. 12 pp.

Report to Pep. John E. oss; Rep. Charles Rose; by Elmer B.
Staats, Comptroll-r General.

Issue Area: Tax Administration (2700).
contact: General Government Div.
Budget Function: Miscellaneous: Automatic Data Processing
    (1001) ; Miscellaneous- Financial Management and Information
    Systems (1002).
Organization Concerned: Internal Revente Service.
Congressional Pelevance: Rep. John E.. Moss; Rep. Charles Rose.
Authoritv: Privacy Act of 1974 (P..L,. 93-579). Social Security
    Ac+, as amended; Internal Revenue Code 6103(a)(1). Tax
    Reform Act of 1916. P.L. 94-202.

         Concern vas expressed about the Internal Revenue
Service's (IRS) Tax Administ'ation System's privacy safeguards
over the exchange and use of tax information, information and
data management features, potential for and controls over
linking with other Government and private computer systems. TPS'
manaagment structure's ability to support th system's advanced
technology was also questioned. Findings/Ccnclusions: No plans
were fourl whi.ch would violate current laws protecting the
privacy of tax return information, and %o covert, illegal
attemots to link the system with any other computer system coull
be detected. Direct electrrnic linkage between the IRS' system
anA any other computer system should be decreed illegal and the
transfer of data by any means between the IRS system and other
svstpms should be allowed only when specifically authorized by
law. TRS has planned for special coding access to terminals
through use of passwords, system monitoring, no terminal to
t-rminal communication capability, ani oiit trails as means of
preserving security. Data input under thk. proposed system will
be he same as in the current system, and the internal control
features will probably not change. IRS has no plans to link the
proposed system with any other system (Government or private)
unless required by law to do so. If IPS implements its planned
privacy and securi+y controls, taxpayer privacy should be
protec-ed in accordance with established legislation. (SS)

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