Investigative Data Sources Available Through Sed

OFFICE OF TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

DATE: January 1, 2010

Exhibit(400)-370.1

INVESTIGATIVE DATA SOURCES AVAILABLE THROUGH SED

Internal Source Data Files Available via Form OI 7550

Automated Labor and Employee Relation Tracking System (ALERTS) – Database containing information on Internal Revenue Service (IRS) employees with Unauthorized Access (UNAX) codes associated with their accounts.

DUPTIN File – Database of all dependents claimed by taxpayers for tax years 1997, 1998, 1999, 2000, 2001 and 2002. The file contains Dependent TIN, Primary TIN, filing status, service center, and other indicators and source codes

Electronic Filing Identification Number (EFIN) – Database containing list of EFIN numbers and the name of the employee or the unit authorized to input electronic returns.

Employee IDRS Numbers – File contains home IDRS number, foreign IDRS number, SSN, and the employee name. This file is updated daily at SED

Employee Information – Database of IRS employee’s restricted Taxpayer Identification Numbers (TIN) that are prohibited from IDRS Access. The listings show restricted TIN, relationship, and spousal information.

Entity File – SED currently has entity records for taxpayers for tax year 1999 to the current year. The file contains primary SSNs, secondary SSNs, name, and address. The file is appended bi-annually with the name and/or address changes to the taxpayer information.

Integrated Collection System (ICS) – Database of IRS employees that have access to the ICS system.

Pseudo Social Security Numbers (SSN) – Database of historical and current employees using pseudonym Social Security Numbers. Data includes employee number, pseudo SSN, name, SSN, Series, Title, and Post of Duty.

Return Transaction File (RTF) – Extract from Master File of the Return Transaction Files for 2001, 2002, and 2003. Current year information is available at the Data Center Warehouse (DCW).

Individual Taxpayer Identification Number (ITIN) – Database of Taxpayer Identification Numbers issued by the IRS to persons without Social Security Numbers to use for tax return filing purposes only.

Operations Manual 1 Chapter 400 OFFICE OF TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

Routing Transit Number (RTN) – Database containing bank name and address information.

Treasury Integrated Management Information System (TIMIS) – Database of current and separated IRS employees. Data includes personal identifying information (name, address, date of birth, social security number) and IRS identification information, such as EOD date, title, series, division, bargaining unit status, separation date, etc.

External Source Data Files Available via Form OI 7550

Automated Labor & Employee Relations Tracking System (ALERTS) – On-line research of cases completed by the Labor & Employee Relations office.

Security Audit and Analysis System (SAAS) – Reports of suspicious accesses by IRS employees to taxpayer accounts through the Integrated Data Retrieval System (IDRS)

AutoTrackXP – A database compiled from public records that includes name, date of birth, social security number, current address, previous addresses, driver’s license information, liens, judgments, bankruptcies, property ownership, corporate affiliations, Uniform Commercial Code filings, telephone listings, relatives, associates, and neighbors.

Centralized Authorization File (CAF) – Contains all authorized representatives currently on file with IRS and listed as a Power of Attorney. The CAF can be used to determine whether an individual claiming to be a representative of a taxpayer is authorized to represent or act on the taxpayer’s behalf or to receive requested information. CAF requests should be submitted in accordance with the guidelines in Section 140.11 of this chapter.

Consumer Credit Reports – Credit bureau reports obtained through Equifax. Requests for this data requires a signed release (consent) from the consumer. Credit report requests must be submitted in accordance with the guidelines in Section 150.7 of this chapter.

Currency Banking Retrieval System (CBRS) – CBRS is housed at the Detroit Computing Center. CBRS contains data regarding Forms 4789, Currency Transaction Reports; Forms 8362, Currency Transaction Reports by Casino; Forms 8300, Reports of Cash Payments over $10,000 Received in a Trade or Business; Forms TD 90-22.1, Reports of Foreign Bank and Financial Accounts; Forms 4790, Reports of International Transportation of Currency or Monetary Instruments;

Criminal Referral Forms (CRF); and Forms 7501, Imported Commodities subject to Excise Tax.

Integrated Data Retrieval System (IDRS) – On-line research of taxpayer accounts via selected command codes.

LEXIS/NEXIS – An on-line provider of support information. NEXIS offers a compilation of public records, legal, financial, and news information. The information available through LEXIS/NEXIS is comparable to AutoTrackXP, and can be utilized for supplementing AutoTrackXP for specific searches. Comprehensive searches are not available through LEXIS/NEXIS, searches have to be performed on specific databases. Credit header information is available through LEXIS/NEXIS for the three major credit services (Equifax, Trans Union, and Experian). This is summary type information, which includes current and two previous addresses.

Questionable Refund Program (QRP) – The QRP is an IRS Criminal Investigation Division program. IRS-CID will provide data extracts to SED-Cincinnati for on-going TIGTA investigations. Unfortunately, TIGTA cannot change the parameters of the IRS-CID program to suit specific TIGTA investigations. The QRP involves only multiple refund checks to the same address. One refund check to one address is not available on QRP extracts. QRP extracts are processed by IRS on a monthly basis. Limitations: A QRP extract on multiple refunds keys off the current master file address. If an address has changed after a refund is issued, the check information is not extracted and provided to SED-Cincinnati on a QRP run of the check address.

Pacer On-line – Payment and Claims Enhanced Reconciliation. This system provides access to Treasury Checks that have been negotiated. SED can obtain information about the checks (payee name, payment date, payment amount, address or banking information about returned or cancelled payments), request online digital images of negotiated checks for all payments that were issued by IRS through Treasury Financial Management Service, the quality of which is as if the original check was photocopied. The Pacer database contains checks dated 10/01/97 and later.

Preparer Inventory Files (PIF) - Martinsburg Computing Center maintains the PIF for 6 previous years and the current year. The PIF contains information on a listed preparer of a taxpayer’s individual and/or business tax return. The Individual Master File (IMF) information includes processing year, district office, taxpayer TIN, tax return data (MFT, Tax Period, DLN) and some tax return dollar amount fields. The Business Master File (BMF) information includes everything IMF does, except there are no dollar amount fields.

Telecommunications Asset Tool (TAT) – TAT is an IRS telecommunication resource management system that provides access to FTS billing data. TAT contains only data for calls, which generate a charge to IRS, such as long distance or government credit card calls. TAT does not provide data on local calls, calls to 800 numbers, incoming calls, or calls charged to an employee’s personal calling card. TAT data is available from January 2002 to the present and generally is available six weeks subsequent to a month’s end. TAT is the billing analysis and reporting tool that replaced SPIDR (SPrint Interactive Desktop Reporter) and BART (Billing Analysis Reporting Tool).

Totally Automated Personnel System (TAPS) – On-line research of personnel information of IRS employees.

TIGTA Data Central Warehouse Files – SED-Cincinnati also utilizes TIGTA’s Data Central Warehouse (DCW) Files to conduct data analysis. These files are directly available to TIGTA personnel through the DCW Home Page .

IRS Data Files – Various IRS data systems identified by SED-Cincinnati and available via secured access. Most information is obtainable through SED- Cincinnati on an expedited basis. SED-Cincinnati will need SAC justification for urgent requests. See attached list for available IRS data files through SED- Cincinnati.

IRS Data Files Acronyms

Operations Manual 4 Chapter 400