IRS Privacy Policy

20180602_rev01 · COMPARED WITH 20170904_rev01 · ARCHIVE SNAPSHOT, DATE APPROXIMATE

Full text changes — 20170904_rev01 to 20180602_rev01

11**[Access to privacy impact assessments](https://irs.gov/privacy-disclosure/access-to-privacy-impact-assessments)
22[Information Automatically Collected and Stored](https://irs.gov/privacy-disclosure/information-automatically-collected-and-stored)
3[Security at IRS.gov](https://irs.gov/privacy-disclosure/security-on-the-irsgov-website)
3[Security at IRS.gov](https://irs.gov/privacy-disclosure/security-on-the-irsgov-website)**
4**[Email](https://irs.gov/privacy-disclosure/irs-privacy-guidance-about-email-contact)
45[If you send us information online](https://irs.gov/privacy-disclosure/if-you-send-us-information-online)
56[Customer Satisfaction Surveys](https://irs.gov/privacy-disclosure/customer-satisfaction-surveys)
67[Cookies](https://irs.gov/privacy-disclosure/cookies-on-irsgov)
78[Computer Matching Programs](https://www.treasury.gov/privacy/Computer-Matching-Programs/Pages/default.aspx)
89[System of Records Notices](https://www.treasury.gov/privacy/issuances/Pages/default.aspx)
910[Using Links to other sites](https://irs.gov/privacy-disclosure/links-to-other-websites)**
4849
4950- Ensure conformance with applicable legal, regulatory, and policy requirements for privacy.
5051- Determine the risks and effects.
5152- Evaluate protections and alternative processes to mitigate potential privacy risks.
5253- Provide assurance to the public about the protection of privacy and constitutional rights.
5354
54Approved PCLIAs are published on the U.S. Department of the Treasury's [Privacy Impact Assessment Webpage](https://irs.gov/privacy-disclosure/privacy-impact-assessments-pia) unless they are classified.
55Approved PCLIAs are published on the IRS's [Privacy Impact Assessment page](https://irs.gov/privacy-disclosure/privacy-impact-assessments-pia) unless they are classified.
5556
5657### System of Records Notice (SORN)
5758
5859A System of Records is a group of records under the control of any federal agency from which information is retrieved by a unique personal identifier assigned to an individual. A SORN is a formal notice to the public published in the Federal Register that identifies the purpose for which PII is collected, from whom and what type of PII is collected, how the PII is shared externally (routine uses), and how to access and correct any PII maintained by the department or agency.
5960
6061A SORN is required when a government agency has a system of records as defined above. In some instances, the agency may have an existing SORN that covers a collection of systems or programs.
6263All SORNs are approved by the agency's Chief Privacy Officer prior to publication and are sent to OMB and Congress for comment. After, they are published in the Federal Register for thirty days to give the public notice and time to comment. A program or system may not become operational until the SORN has been published for thirty days.
6364
6465All IRS SORNs published in the Federal Register can be found on the [U.S. Department of the Treasury System of Records Notices](https://www.treasury.gov/privacy/issuances/Pages/default.aspx) webpage. There is a section labeled "Exemptions claimed for the system" that lists any exemptions to the Privacy Act at the end of each SORN.
6566
6667### Computer Matching Agreements
6768
68A computer matching program is required by the Privacy Act for any computerized comparison of two or more automated systems of records, or a system of records with non-federal records, for the purpose of establishing or verifying eligibility or compliance as it relates to cash or in-kind assistance or payments under federal benefit programs.
69A computer matching program is required by the Privacy Act for any computerized comparison of two or more automated systems of records, or a system of records with non-federal records, for establishing or verifying eligibility or compliance as it relates to cash or in-kind assistance or payments under federal benefit programs.
6970
70Notices for approved computer matching programs are published in the Federal Register and can be found on the [U.S. Department of the Treasury Computer Matching Programs Webpage](https://www.treasury.gov/privacy/Computer-Matching-Programs/Pages/default.aspx).
71Notices for approved computer matching programs are published in the Federal Register and can be found on the [U.S. Department of the Treasury Computer Matching Programs Webpage](https://www.treasury.gov/privacy/Computer-Matching-Programs/Pages/default.aspx). There are exemptions for computer matching agreements for internal systems used for tax administration purposes.
7172
7273### Publicly Available Privacy Reports
7374
74In accordance with Section 522 of the Consolidated Appropriations Act of 2005, the Department of the Treasury prepares a report to Congress on an annual basis covering the Department's activities which affect privacy. These activities include complaints of privacy violations, implementation of section 552a of title 5, 11 United States Code, internal controls, as well as other relevant matters. A listing of all publically available privacy reports can be found at the [U.S. Department of the Treasury Privacy Act Annual Reports webpage](https://www.treasury.gov/privacy/annual-reports/Pages/default.aspx).
75In accordance with Section 522 of the Consolidated Appropriations Act of 2005, the Department of the Treasury prepares a report to Congress on an annual basis covering the Department's activities which affect privacy. These activities include complaints of privacy violations, implementation of section 552a of title 5, 11 United States Code, internal controls, as well as other relevant matters. A listing of all publicly available privacy reports can be found at the [U.S. Department of the Treasury Privacy Act Annual Reports webpage](https://www.treasury.gov/privacy/annual-reports/Pages/default.aspx).
7576
7677### Privacy Act Implementation Rules and Exemptions
7778
7879Information on IRS Privacy Act Implementation Rules can be found at the [Federal Register Privacy Act Implementation for the U.S. Department of the Treasury](https://www.federalregister.gov/documents/2014/03/07/2014-04946/privacy-act-implementation).
7980
8081Exemptions to the Privacy Act can be found near the end of each individual SORN, in the "Exemptions claimed for the system", as well as in [Treasury regulation 31 CFR 1.36](https://www.gpo.gov/fdsys/granule/CFR-2004-title31-vol1/CFR-2004-title31-vol1-sec1-36).
9091A current listing of the Department's System of Records, along with updated routine uses and claimed exemptions, can be found the on the [Treasury Department's System of Records Notices](https://www.treasury.gov/privacy/issuances) page.
9192
9293To further protect the individual, the Privacy Act requires all records which are used by the agency in making any determination about any individual to be maintained with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination.
9394
9495The Privacy Act grants individuals increased rights of access to records maintained about them, as well as the right to seek amendment of records maintained about them.
9596
96**NOTE:** Federal tax records are exempt from amendment. To amend a Federal Tax record, taxpayers must file Form 1040X or follow IRS procedures for other changes, such as change of address.
97**NOTE:** Federal tax records are exempt from access or amendment. To amend a Federal Tax record, taxpayers must file Form 1040X or follow IRS procedures for other changes, such as change of address.
9798
98### **How to Write a Privacy Act Request**
99### How to Write a Privacy Act Request
99100
100NOTE: IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link below. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them.
101**NOTE**: IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link below. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them.
101102
102[**Routine Access to IRS Records**](https://irs.gov/privacy-disclosure/routine-access-to-irs-records)
103When you make a request for notification of or access to records, it should:
103#### [**Routine Access to IRS Records**](https://irs.gov/privacy-disclosure/routine-access-to-irs-records)
104104
105When you make a request for access to records, it should:
106
1051071. Be made in writing and signed by the person making the request, who must be the individual about whom the record is maintained.
1061082. State that it is made pursuant to the Privacy Act, 5 U.S.C. 552a, or be marked "Privacy Act Request" on the request.
1071093. Give the name of the system of records to which access is sought, if known. A listing of the more recent Privacy Act documents appearing in the Federal Register can be found under IRS Systems of Records at [Treasury Department System of Records Notices](https://www.treasury.gov/privacy/issuances).
1081104. Provide enough information (i.e., information sufficient to establish your identity such as name, address, Social Security Number or other personal identifier; the nature of the record sought, the date of the record or the period in which the record was compiled) to enable us to locate the record with a reasonable amount of effort.
1091115. State that you are a citizen of the United States or an alien lawfully admitted for permanent residence in the United States.
1101126. Provide verification of your identity (see below).
1111137. IRS generally provides records in response to Privacy Act requests in electronic format, which reduces or eliminates fees. Requests to inspect records may cause delays. Note: Records may not be available for inspection in all IRS locations.
1121148. State your agreement to pay the fees for duplication that might be incurred.
1131159. If necessary, provide written consent for release of the information to your authorized representative (see below).
114116
115**Verification of Identity**
117#### Verification of Identity
118
116119You must verify your identity before action will be taken on any request. This can be done by providing a copy of a driver's license bearing your signature; or by providing a signed and dated statement that you understand the penalties provided in 5 U.S.C. 552a(i)(3) for requesting access to records under false pretenses, and the statement is subscribed by you as true and correct under penalty of perjury pursuant to 28 U.S.C. 1746.
117120
118**Authorization**
121#### Authorization
122
119123Individuals may not get information about someone else under the Privacy Act. If you want the IRS to release information about you to someone else, such as your attorney or other authorized representative, you will need to provide written consent for the release of the information. The written authorization must contain:
120124
1211251. A description of the record which may be disclosed.
1221262. The name of the person, firm, or agency to which the record will be disclosed.
1231273. A statement that Internal Revenue Service is authorized to disclose the record.
1241284. Your signature and the date.
1251295. Verification of your identity as noted above.
126130
127**Where to Send Your Privacy Act Request**
131#### Where to Send Your Privacy Act Request
132
128133Access and amendment requests for records maintained in IRS systems should be marked ''Privacy Act Request'' on the outside and mailed to the following address:
129134
1301. Internal Revenue Service
131 Disclosure Scanning Operation-Stop 93A
132 Post Office Box 621506
133 Atlanta, GA 30362-3006
135Internal Revenue Service
136Disclosure Scanning Operation-Stop 93A
137Post Office Box 621506
138Atlanta, GA 30362-3006
134139
135**Fees**
140#### Fees
141
136142Fees may be charged only for the cost of duplication, without regard to whether the request was processed under the Privacy Act, the Freedom of Information Act, or both. The first l00 pages will be provided without charge. No fees will be charged if total charges are $25 or less.
137143
138144- * *
139145
140146## **Privacy Complaints**
141147