Finanse publiczne · 03/05/1995

Privacy Act of 1974; System of Records

On December 20, 1994, the Internal Revenue Service published, at 59 FR 65573, notice of an amended Privacy Act system of records: ``Compliance Programs and Projects File--Treasury, IRS 42.021.'' Based on the comments received, the notice may not have adequately distinguished among the various users and uses of the compliance system, as well as the data it is to contain. The system will not be used to support large scale data matching in order to identify specific individuals for contact by IRS personnel. The IRS has developed procedural safeguards to prevent data used in the compliance research programs and projects that engage in large scale data manipulation techniques to determine levels of compliance in particular ``market segments'' from being used for enforcement purposes as to specific taxpayers. In light of the comments received, the IRS will clarify the notice to better describe more precisely the types of activities covered. Until that clarification is issued, the supplementary information below fully describes the compliance programs and projects covered.