Section 6. COMPUTER MATCHING AGREEMENTS

1. The computer matching agreement, in accordance with Section 552a(o) of the Privacy Act of 1974, as amended, will have the following information:

1. the purpose and legal authority for conducting the matching program;

2. justification for the matching program and anticipated results;

3. description of the records to be matched;

4. projected starting and completion dates of the matching program;

5. procedures for providing notice to individuals that information provided by them may be subject to verification through matching programs;

6. procedures for verifying information produced in matching programs;

7. procedures for the retention and timely destruction of identifiable records created by the recipient agency in the matching program;

8. procedures for ensuring the administrative, technical, and physical security of the records matched and the results of such programs;

9. prohibitions on duplication and disclosure of records;

10. procedures governing the use by a recipient agency of records provided in the matching program including return or destruction of records;

11. information on assessments made regarding the accuracy of the records used in the matching program, if available;

12. statement that the Comptroller General may have access to all records of a recipient agency necessary in order to monitor or verify compliance with the agreement;

13. a cost-benefit analysis that details the requesting agency’s anticipated benefit as a result of the matching program; and

14. as appropriate, provide samples of applicable agency notices.

2. The requesting agency will be provided the computer matching agreement for signature by the agency head or other delegated official authorized to request data. Once signed by that agency, please e-mail the signed/scanned documents to: Natalie Jackels, DIFSLA Program Manager IRS - Office of Privacy, Governmental Liaison, Disclosure and Safeguards 1550 American Blvd East Bloomington, MN 55425-1139

natalie.m.jackels@irs.gov

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3. The requesting agency will provide a cost-benefit analysis and a sample of the agency’s notice(s) used to inform individuals applying for and receiving benefits that the computer matching program is being conducted.

4. After receiving the signed agreements from the requesting agency, the IRS will review the agreements and obtain the signature of its approving official and the approval of the Department of Treasury Data Integrity Board. The IRS then provides notice of the agreement to the Office of Management and Budget (OMB) and the appropriate Congressional Committees and publishes notice of the agreement in the Federal Register for the time periods prescribed by OMB Circular A-108. Following notifications, a copy of the signed matching agreement will be returned to the requesting agency.

5. The agreement will remain in effect for a period not to exceed 18 months and may be renewed for an additional 12 months.