Common use of RECORDS DESCRIPTION Clause in Contracts

RECORDS DESCRIPTION. A. System of Records 1. VBA records involved in this match are in “VA Compensation, Pension, Education, and Vocational Rehabilitation and Employment Records – VA” (58 VA 21/22/28), a system of records that was first published at 41 FR 9294 (March 3, 1976), amended and republished in its entirety at 84 FR 4138 (February 14, 2019). The routine use is 64. 2. IRS will extract return information with respect to unearned income of the VBA applicant or beneficiary and (when applicable) of such individual’s spouse from the Information Return Master File (IRMF), Treasury/IRS 22.061, as published at 80 FR 54081 (September 8, 2015). B. Data Elements 1. VBA will furnish the IRS with records in accordance with the current IRS Publication 3373, Disclosure of Information to Federal, State and Local Agencies (DIFSLA)