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Full-Text Articles in Privacy Law
The Use Of Big Data Analytics By The Irs: Efficient Solutions Or The End Of Privacy As We Know It?, Kimberly A. Houser, Debra Sanders
The Use Of Big Data Analytics By The Irs: Efficient Solutions Or The End Of Privacy As We Know It?, Kimberly A. Houser, Debra Sanders
Vanderbilt Journal of Entertainment & Technology Law
This Article examines the privacy issues resulting from the IRS's big data analytics program as well as the potential violations of federal law. Although historically, the IRS chose tax returns to audit based on internal mathematical mistakes or mismatches with third party reports (such as W-2s), the IRS is now engaging in data mining of public and commercial data pools (including social media) and creating highly detailed profiles of taxpayers upon which to run data analytics. This Article argues that current IRS practices, mostly unknown to the general public are violating fair information practices. This lack of transparency and accountability …