Fed Regist. 1990 Mar 7;55(45):8196.
Pursuant to the Computer Matching and Privacy Protection Act of 1988, Public Law 100-503, October 18, 1988, and the Office of Management and Budget (OMB) Guidelines on the Conduct of Matching Programs, the IRS published a notice in the Federal Register (54 FR 28149; July 5, 1989) announcing their intention to conduct a match with a number of Federal and State agencies including HCFA. These matches, in accordance with various provisions of section 6103 of the Internal Revenue Code (IRC) of 1986, provide these agencies with tax information from IRS records to assist them in administering the programs and activities as described. The match with HCFA is pursuant to IRC 6103(1)(7). The IRS is required, upon written request, to disclose current information from returns with respect to unearned income to any Federal, State, or local agency administering certain federally approved programs to provide, among other things, medical assistance. HCFA is publishing this notice to ensure that the public is aware that it is participating in this match to verify Medicaid eligibility. The HHS Data Integrity Board has approved an Agreement between HCFA and the IRS on February 8, 1990, as required by the Computer Matching and Privacy Protection Act of 1988.
根据1988年《计算机匹配与隐私保护法》(公法100 - 503,1988年10月18日)以及管理和预算办公室(OMB)关于匹配项目实施的指导方针,美国国税局在《联邦公报》(第54卷,第28149页;1989年7月5日)上发布通知,宣布其打算与包括医疗保健财务管理局(HCFA)在内的多个联邦和州机构进行匹配。根据1986年《国内税收法典》(IRC)第6103条的各项规定,这些匹配为这些机构提供来自国税局记录的税务信息,以协助它们管理所述的项目和活动。与HCFA的匹配依据的是IRC 6103(1)(7)。应书面请求,国税局必须向任何管理某些联邦批准项目(包括提供医疗援助等)的联邦、州或地方机构披露纳税申报单中有关非劳动所得收入的当前信息。HCFA发布本通知是为确保公众知晓其正在参与此次匹配以核实医疗补助资格。按照1988年《计算机匹配与隐私保护法》的要求,卫生与公众服务部数据完整性委员会于1990年2月8日批准了HCFA与国税局之间的一项协议。