DEPARTMENT OF TREASURY
Individual Master File (IMF), Taxpayer Services --Treasury/IRS.
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
Categories of individuals covered by the system:
Individuals who file and/or are included on Federal Individual
Income Tax Returns (i.e., Forms 1040, 1040A, and 1040EZ);
individuals who file other information filings; and power of
attorney notifications for individuals.
Categories of records in the system:
Taxpayer entity records (name, address, identification number (SSN),
and other indicators pertaining to entity maintenance, including zip
code), and tax modular records which contain all records relative to
specific tax returns for each applicable tax period or year. Modular
records for authorization information (name, address, identification
number and type of authority granted, and the name of the
representative(s) for the taxpayer. Modular records for the
representative (name, address and unique identification number).
Recorded here are tax transactions such as tax amount, additions,
abatements of tax payments, interest and like type transactions
recorded relative to each tax module, power or attorney authorization
transactions, and a code identifying taxpayers who threatened or
assaulted IRS employees. An indicator will be added to any taxpayer's
account who owes past due child and/or spousal support payments and
whose name has been submitted to IRS by a state under provisions of
Pub. L. 97-35.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Disclosure of returns and return information may be made only as
provided by (1) 26 U.S.C. 3406, and (2) 26 U.S.C. 6103..
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
By taxpayer identification number (social security number or employer
identification number) and alphabetically by name.
Access controls will not be less than those provided by the Automated
Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32. Generally, the code
identifying taxpayers who threatened or assaulted IRS employees may be
removed five years after initial input.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(Taxpayer Services). Officials maintaining the system--Internal
Revenue Service Center Directors and the Director, Austin Compliance
Center. (See IRS appendix A for addresses.)
Individuals seeking to determine if this system of records contains a
record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures''
Record access procedures:
Individuals seeking access to any record contained in this system of
records may inquire in accordance with instructions appearing at 31
CFR part 1, subpart C, appendix B. Inquiries should be addressed to
the District Director or the Internal Revenue Service Center Director
servicing the area in which the individual resides. (See IRS appendix
A for addresses.)
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
Exemptions claimed for the system: