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Subject: Privacy Act of 1974, as Amended; Renewal of Computer Matching Program Between the U.S. Department of Education and the Internal Revenue Service.

Publication Date: May 31, 2012

Posted Date: May 31, 2012

Subject: Privacy Act of 1974, as Amended; Renewal of Computer Matching Program Between the U.S. Department of Education and the Internal Revenue Service.

FR Type: Notice


[Federal Register Volume 77, Number 105 (Thursday, May 31, 2012)]
[Notices]
[Pages 32085-32086]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-13105]
 
 
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DEPARTMENT OF EDUCATION
 
 
Privacy Act of 1974, as Amended; Renewal of Computer Matching 
Program Between the U.S. Department of Education and the Internal 
Revenue Service
 
AGENCY: Department of Education.
 
ACTION: Notice.
 
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SUMMARY: This document provides notice of the renewal of the computer 
matching program between the U.S. Department of Education (ED) and the 
Internal Revenue Service (IRS). The computer matching program will 
begin on the effective date specified in paragraph 5.
 
SUPPLEMENTARY INFORMATION: ED originally published the notice of the 
matching program between ED and IRS in the Federal Register on July 28, 
2006 (71 FR 42839). The computer matching program became effective for 
a period of 18 months on January 28, 2007. On July 10, 2009, IRS and ED 
extended the computer matching program for an additional 12 months from 
July 28, 2009, through July 27, 2010. The computer matching program 
expired on July 27, 2010.
    This notice is provided under the Privacy Act of 1974 (5 U.S.C. 
552a), as amended by the Computer Matching and Privacy Protection Act 
of 1988 (Pub. L. 100-503) and the Computer Matching and Privacy 
Protection Amendments of 1990 (Pub. L. 101-508) (Privacy Act); the 
Office of Management and Budget (OMB) Final Guidance Interpreting the 
Provisions of Public Law 100-503, the Computer Matching and Privacy 
Protection Act of 1988, 54 FR 25818 (June 19, 1989); and OMB Circular 
A-130, Appendix 1.
 
1. Name of Participating Agencies
 
    The U.S. Department of Education and the Internal Revenue Service.
 
2. Purpose of the Match
 
    The purpose of this matching program, entitled Taxpayer Address 
Request (TAR), is to permit ED to have access to the mailing address of 
any taxpayer who owes an overpayment of a grant awarded under subpart 1 
of part A of title IV of the Higher Education Act of 1965, as amended 
(HEA) or who has defaulted on a loan made under parts B, D, or E of 
title IV of the HEA. ED will use taxpayer addresses to collect grant 
overpayments and loan debts.
    In accordance with section 6103(m)(4)(B) of the Internal Revenue 
Code (IRC) (26 U.S.C. 6103(m)(4)(B)), the computer matching agreement 
between ED and IRS provides for redisclosure by the Secretary of 
Education of a taxpayer's mailing address to any lender, or State or 
nonprofit guarantee agency that is participating under part B or D of 
title IV of the HEA, or any educational institution with which the 
Secretary of Education has an agreement under subpart 1 of part A or 
part D or E of title IV of the HEA. In addition, this matching program 
permits ED to have access to the mailing address of a taxpayer for use 
by ED and its agents for purposes of locating such taxpayer to collect 
or compromise a Federal claim against the taxpayer in accordance with 
31 U.S.C. 3711, 3717, and 3718.
 
3. Authority for Conducting the Matching Program
 
    The information contained in the IRS database is referred to as the 
TAR, and the matching program between ED and IRS is authorized under 
section 6103(m)(2) and (m)(4) of the IRC (26 U.S.C. 6103(m)(2) and 
(m)(4)).
 
4. Categories of Records and Individuals Covered by the Match
 
    The records to be used in the match are described as follows:
 
[[Page 32086]]
 
    ED will provide to the IRS the Social Security number (SSN) and 
first four letters of the last name of each student who has defaulted 
under a loan program authorized under part B, D, or E of title IV of 
the HEA or who owes a grant overpayment for a grant authorized under 
subpart 1 of part A of title IV of the HEA. This information will be 
extracted from ED's system of records entitled ``Common Services for 
Borrowers (CSB)'' (18-11-16) (71 FR 3503 (January 23, 2006)).
    The ED data described in the preceding paragraph will be matched 
against the IRS' system of records, CADE Individual Master File (IMF), 
Treasury/IRS 24.030 (last published at 73 FR 13304 (March 12, 2008)) in 
order to collect the most recent mailing address of each taxpayer who 
matches the SSN and first four letters of the last name as provided by 
ED.
 
5. Effective Dates of the Matching Program
 
    The matching program will become effective at the latest of the 
following dates: (1) 40 Days after the signing of the transmittal 
letter sending the computer matching program report to Congress and 
OMB, unless OMB disapproves the matching program within the 40-day 
review period; (2) if OMB waives 10 days of the 40-day review period, 
then 30 days after the signing of the transmittal letter sending the 
computer matching program report to Congress and OMB; or (3) 30 days 
after publication of this notice in the Federal Register. The matching 
program will continue for 18 months after the effective date and may be 
extended for an additional 12 months if the conditions specified in 5 
U.S.C. 552a(o)(2)(D) have been met.
 
6. Address for Receipt of Public Comments or Inquiries
 
    Individuals wishing to comment on this matching program or obtain 
additional information about the program, including requesting a copy 
of the computer matching agreement between ED and IRS, may contact 
Marian Currie, Management and Program Analyst, Federal Student Aid, 
U.S. Department of Education, 830 First Street NE., Union Center Plaza, 
room 43B2, Washington, DC 20202-5320. Telephone: 202-377-3212; 
and as a secondary contact, Dwight Vigna, Director, Default Division, 
Federal Student Aid, U.S. Department of Education, 830 First Street 
NE., Union Center Plaza, room 41F2, Washington, DC 20202-5320. 
Telephone: (202) 377-3436. If you use a telecommunications device for 
the deaf (TTD) or a text telephone (TTY), you may call the Federal 
Relay Service (FRS) at 1-800-877-8339.
    Individuals with disabilities can obtain this document in an 
alternative format (e.g., braille, large print, audiotape, or computer 
diskette) on request to either contact person listed in the previous 
paragraph.
    Electronic Access to the Document: The official version of this 
document is the document published in the Federal Register. Free 
Internet access to the official edition of the Federal Register and the 
Code of Federal Regulations is available via the Federal Digital System 
at: www.gpo.gov/fdsys. At this site you can view this document, as well 
as all other documents of this Department published in the Federal 
Register, in text or Adobe Portable Document Format (PDF). To use PDF 
you must have Adobe Acrobat Reader, which is available free at the 
site.
    You may also access documents of the Department published in the 
Federal Register by using the article search feature at: 
www.federalregister.gov. Specifically, through the advanced search 
feature at this site, you can limit your search to documents published 
by the Department.
 
    Authority:  The Privacy Act of 1974, as amended (5 U.S.C. 552a) 
and Sections 6103(m)(2) and (m)(4) of the Internal Revenue Code (26 
U.S.C. 6103(m)(2) and (m)(4)).
 
    Dated: May 24, 2012.
James W. Runcie,
Chief Operating Officer Federal Student Aid.
[FR Doc. 2012-13105 Filed 5-30-12; 8:45 am]
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