Privacy Act of 1974, as Amended; System of Records, 9132-9134 [05-3474]
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9132
Federal Register / Vol. 70, No. 36 / Thursday, February 24, 2005 / Notices
or assured if the institution retains
discretion not to pay an overdraft.
• Distinguish overdraft protection
services from ‘‘free’’ account features.
Institutions should not promote ‘‘free’’
accounts and overdraft protection
programs in the same advertisement in
a manner that suggests the overdraft
protection program is free of charges.
• Clearly disclose program fees. In
communications about overdraft
protection programs, clearly disclose the
dollar amount of the fee for each
overdraft and any interest rate or other
fees that may apply. For example, rather
than merely stating that the institution’s
standard NSF fee will apply,
institutions should restate the dollar
amount of any applicable fee or interest
charge.
• Clarify that fees count against the
disclosed overdraft protection dollar
limit. Consumers should be alerted that
the fees charged for covering overdrafts,
as well as the amount of the overdraft
item, will be subtracted from any
overdraft protection limit disclosed.
• Demonstrate when multiple fees
will be charged. If promoting an
overdraft protection program, clearly
disclose, where applicable, that more
than one overdraft fee may be charged
against the account per day, depending
on the number of checks presented on,
and other withdrawals made from, the
consumer’s account.
• Explain impact of transaction
clearing policies. Clearly explain to
consumers that transactions may not be
processed in the order in which they
occurred, and that the order in which
transactions are received by the
institution and processed can affect the
total amount of overdraft fees incurred
by the consumer.
• Illustrate the type of transactions
covered. Clearly disclose that overdraft
fees may be imposed on transactions
such as ATM withdrawals, debit card
transactions, preauthorized automatic
debits, telephone-initiated transfers or
other electronic transfers, if applicable,
to avoid implying that check
transactions are the only transactions
covered.
Program Features and Operation
• Provide election or opt-out of
service. Obtain affirmative consent of
consumers to receive overdraft
protection. Alternatively, where
overdraft protection is automatically
provided, permit consumers to ‘‘opt
out’’ of the overdraft program and
provide a clear consumer disclosure of
this option.
• Alert consumers before a
transaction triggers any fees. When
consumers attempt to withdraw or
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18:49 Feb 23, 2005
Jkt 205001
transfer funds made available through
an overdraft protection program,
provide a specific consumer notice,
where feasible, that completing the
withdrawal may trigger the overdraft
fees (for example, it presently may be
feasible at a branch teller window). This
notice should be presented in a manner
that permits consumers to cancel the
attempted withdrawal or transfer after
receiving the notice. If this is not
feasible, then post notices (e.g., on
proprietary ATMs) explaining that
transactions may be approved that
overdraw the account and fees may be
incurred. Institutions should consider
making access to the overdraft
protection program unavailable through
means other than check transactions, if
feasible.
• Prominently distinguish balances
from overdraft protection funds
availability. When disclosing a single
balance for an account by any means,
institutions should not include
overdraft protection funds in that
account balance. The disclosure should
instead represent the consumer’s own
funds available without the overdraft
protection funds included. If more than
one balance is provided, separately (and
prominently) identify the balance
without the inclusion of overdraft
protection.
• Promptly notify consumers of
overdraft protection program usage each
time used. Promptly notify consumers
when overdraft protection has been
accessed, for example, by sending a
notice to consumers the day the
overdraft protection program has been
accessed. The notification should
identify the date of the transaction, the
type of transaction, the overdraft
amount, the fee associated with the
overdraft, the amount necessary to
return the account to a positive balance,
the amount of time consumers have to
return their accounts to a positive
balance, and the consequences of not
returning the account to a positive
balance within the given timeframe.
Notify consumers if the institution
terminates or suspends the consumer’s
access to the service, for example, if the
consumer is no longer in good standing.
• Consider daily limits on the
consumer’s costs. Consider imposing a
cap on consumers’ potential daily costs
from the overdraft program. For
example, consider limiting daily costs
from the program by providing a
numerical limit on the total overdraft
transactions that will be subject to a fee
per day or by providing a dollar limit on
the total fees that will be imposed per
day.
• Monitor overdraft protection
program usage. Monitor excessive
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Frm 00102
Fmt 4703
Sfmt 4703
consumer usage, which may indicate a
need for alternative credit arrangements
or other services, and inform consumers
of these available options.
• Fairly report program usage.
Institutions should not report negative
information to consumer reporting
agencies when the overdrafts are paid
under the terms of overdraft protection
programs that have been promoted by
the institutions.
This concludes the text of the final
Joint Guidance on Overdraft Protection
Programs.
Dated: February 15, 2005.
Julie L. Williams,
Acting Comptroller of the Currency.
By order of the Board of Governors of the
Federal Reserve System, February 17, 2005.
Robert deV. Frierson,
Deputy Secretary of the Board.
Dated at Washington, DC, the 16th day of
February, 2005.
By order of the Federal Deposit Insurance
Corporation.
Robert E. Feldman,
Executive Secretary.
By the National Credit Union
Administration Board on February 17, 2005.
Mary F. Rupp,
Secretary of the Board.
[FR Doc. 05–3499 Filed 2–23–05; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P;
7535–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended;
System of Records
Internal Revenue Service,
Treasury.
ACTION: Notice of Proposed New Privacy
Act System of Records.
AGENCY:
SUMMARY: In accordance with the
requirements of the Privacy Act of 1974,
as amended, 5 U.S.C. 552a, the
Department of the Treasury, Internal
Revenue Service, gives notice of a
proposed new system of records entitled
‘‘Treasury/IRS 00.009—Taxpayer
Assistance Center (TAC) Recorded
Quality Review Records.’’
DATES: Comments must be received no
later than March 28, 2005. This new
system of records will be effective April
5, 2005 unless the IRS receives
comments that would result in a
contrary determination.
ADDRESSES: Comments should be sent to
the Office of Governmental Liaison and
Disclosure, Internal Revenue Service,
1111 Constitution Avenue, NW.,
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Federal Register / Vol. 70, No. 36 / Thursday, February 24, 2005 / Notices
Washington, DC 20224. Comments will
be made available for inspection and
copying upon request in the Freedom of
Information Reading Room (Room
1621), at the above address.
FOR FURTHER INFORMATION CONTACT: Buz
Dereniuk, Territory Manager, W: CAR:
FA, 777 Sonoma Ave., Room 112, Santa
Rosa, California 95404, (707) 523–4673
(ext 254) (not a toll free number).
SUPPLEMENTARY INFORMATION: Without
an effective quality review system, the
IRS cannot be assured that its
employees are providing correct
answers to taxpayer questions.
Currently Taxpayer Assistance Center
(TAC) Managers monitor employees by
occasionally sitting with them and
observing the taxpayer interaction. This
produces an artificial environment that
does not give a true representation of
employee performance, training needs,
and taxpayer service abilities. A
November 22, 2002, Treasury Inspector
General for Tax Administration (TIGTA)
review, available at https://
www.ustreas.gov/tigta/2003reports/
200340023fr.html, recommended that
the Commissioner, Wage and
Investment (W&I) Division, explore
options such as planned remote
monitoring (a.k.a. contact recording) by
TAC managers for conducting quality
reviews of TAC employees on a regular
basis. Contact recording would remove
advance notice of a manager’s review,
and the intrusion of the manager being
physically present during the contact. It
will capture an accurate recordation of
employees’ interaction with taxpayers
in a more natural and realistic setting.
The automated contact recording system
will allow the IRS to improve the
quality of responses to taxpayers by
providing an efficient and effective
means of assessing employee
performance. Managers will review any
audio recordings and captured
computer screen images and document
their evaluations of employee
performances. Managers and employees
may review the audio recordings and
captured computer screen images when
evaluating employee contacts with
taxpayers. Each manager can only
access records of contacts by employees
under that manager’s supervision.
Quality reviewers will review records of
contacts for purposes of identifying
issues or topics about which many
Taxpayer Response Representatives
(TRR) would benefit from additional
training, and to determine programwide accuracy rates of information
provided.
The ability to select any contact for
review purposes will result in greater
fairness and timeliness of reviews of
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18:49 Feb 23, 2005
Jkt 205001
employees, the ability to sample
employee performance nationwide, and
improved quality of assistance to
taxpayers. Also, in cases where
managers are not in the same location as
their employees, the time and expense
of travel will be significantly reduced.
By recording taxpayer contacts and
tracking employee actions, the IRS will
be able to improve its service to the
public by providing specific, tangible
feedback to employees. As a result,
targeted training will be provided to
employees either on-line or in one-onone coaching sessions.
Taxpayers will be notified by signs
clearly posted at the TAC entry and on
workstations of TRRs that their contacts
may be recorded for quality
improvement purposes. Taxpayers may
opt out of being recorded by notifying
the IRS employee. If so notified, the
employee will stop any recording and
will continue to assist the taxpayer.
Audio recordings and captured
computer screen images will be kept
long enough for employee evaluation
and quality review, generally not more
than 45 days. However, the agency may
keep audio recordings and captured
computer screen images for a longer
period under certain circumstances,
including, but not limited to, resolution
of matters pertaining to employee
performance, security (threat,
altercation, etc.), or conduct-related
issues.
The new system of records report, as
required by 5 U.S.C. 552a(r) of the
Privacy Act, has been submitted to the
Committee on Government Reform of
the House of Representatives, the
Committee on Governmental Affairs of
the Senate, and the Office of
Management and Budget, pursuant to
Appendix I to OMB Circular A–130,
‘‘Federal Agency Responsibilities for
Maintaining Records About
Individuals,’’ dated November 30, 2000.
The proposed new system of records
entitled ‘‘Treasury/IRS 00.009—
Taxpayer Assistance Center (TAC)
Recorded Quality Review Records’’ is
published in its entirety below.
Dated: February 15, 2005.
Arnold I. Havens,
General Counsel.
Treasury/IRS 00.009
SYSTEM NAME:
Taxpayer Assistance Center (TAC)
Recorded Quality Review Records—
Treasury/IRS
SYSTEM LOCATION:
Records in this system of records will
eventually be located at every Taxpayer
Assistance Center (TAC). An up-to-date
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Fmt 4703
Sfmt 4703
9133
list of these sites is available on-line at:
https://www.irs.gov/localcontacts/
index.html.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
IRS employees who respond to
taxpayer assistance contacts in person.
CATEGORIES OF RECORDS IN THE SYSTEM:
Audio recordings of conversations
with taxpayers, captured computer
screen images of taxpayer records
reviewed by Taxpayer Response
Representatives during the
conversation, and associated records
required to administer IRS quality
review and employee performance
feedback programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and
7803.
PURPOSE:
Records in this system of records are
used to evaluate and improve employee
performance and the quality of service
at Taxpayer Assistance Centers.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Records
other than returns and return
information may be used to:
(1) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof, (b) any IRS
employee in his or her official capacity,
(c) any IRS employee in his or her
personal capacity where the IRS or the
Department of Justice has agreed to
provide representation for the
employee, or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, such proceeding, and
the IRS (or its DOJ counsel) determines
that the information is relevant and
necessary to the proceeding and no
privilege is asserted. Information may
also be disclosed to the neutral to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(2) Disclose information to the
Department of Justice when seeking
legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof, (b) any IRS
employee in his or her official capacity,
(c) any IRS employee in his or her
individual capacity under
circumstances in which the IRS or the
Department of Justice has agreed to
provide representation for the
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9134
Federal Register / Vol. 70, No. 36 / Thursday, February 24, 2005 / Notices
employee, or (d) the United States
government is a party to the proceeding
or has an interest in such proceeding,
and the IRS (or its DOJ counsel)
determines that the records are both
relevant and necessary to the
proceeding or advice sought.
(3) Disclose information to a
contractor to the extent necessary for the
performance of a contract.
(4) Disclose to an appropriate Federal,
State, local, tribal, or foreign agency, or
other public authority, responsible for
implementing or enforcing, or for
investigating or prosecuting the
violation of, a statute, rule, regulation,
order, or license, when a record on its
face, or in conjunction with other
records, indicates a violation or
potential violation of law or regulation
and the information disclosed is
relevant to any regulatory, enforcement,
investigative, or prosecutorial
responsibility of the receiving authority.
(5) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation, and no privilege is
asserted.
(6) Disclose information to an
arbitrator, mediator, or similar person,
and to the parties, in the context of
alternative dispute resolution, to the
extent relevant and necessary to permit
the arbitrator, mediator, or similar
person to resolve the matters presented,
including asserted privileges.
(7) Disclose information to the Office
of Personnel Management, Merit
Systems Protection Board, the Office of
Special Counsel, or the Equal
Employment Opportunity Commission
when the records are relevant and
necessary to resolving personnel,
discrimination, or labor management
matters within the jurisdiction of these
offices.
(8) Disclose information to the Federal
Labor Relations Authority, including the
Office of the General Counsel of that
authority, the Federal Service Impasses
Board, or the Federal Mediation and
Conciliation Service when the records
are relevant and necessary to resolving
any labor management matter within the
jurisdiction of these offices.
(9) Disclose information to the Office
of Government Ethics when the records
are relevant and necessary to resolving
any conflict of interest, conduct,
financial statement reporting, or other
ethics matter within the jurisdiction of
that office.
VerDate jul<14>2003
18:49 Feb 23, 2005
Jkt 205001
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
RECORD SOURCE CATEGORIES:
Paper records and machine-readable
media.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Taxpayers, Employees, IRS records of
taxpayer accounts.
None.
[FR Doc. 05–3474 Filed 2–23–05; 8:45 am]
RETRIEVABILITY:
BILLING CODE 4830–01–U
Records are retrieved by the name of
the employee to whom they apply.
SAFEGUARDS:
Safeguard access controls will not be
less than those provided for by IRM
25.10.1, Information Technology
Security Policy and Guidance, and IRM
1.16, Manager’s Security Handbook.
RETENTION AND DISPOSAL:
Record retention will be established
in accordance with 36 CFR, Chapter
XII—National Archives and Records
Administration, Part 1228, Subpart B—
Scheduling Records. Audio recordings
and captured computer screen images
will be kept long enough for managerial
review and feedback, and for quality
review purposes, generally not more
than 45 days. However, the agency may
keep audio recordings and captured
computer screen images for a longer
period under certain circumstances,
including, but not limited to, resolution
of matters pertaining to poor employee
performance, security (threat,
altercation, etc.), or conduct-related
issues.
SYSTEM MANAGER AND ADDRESS:
Commissioner, Wage and Investment
Division, 401 West Peachtree Street
Northwest, Stop 11–WI, Atlanta, GA
30308, (404) 338–7060 (not a toll free
number).
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
[AC–2: OTS Nos. H–4152 and 06210]
First Federal of Northern Michigan
Bancorp, Inc., Alpena, MI; Approval of
Conversion Application
Notice is hereby given that on
February 11, 2005, the Assistant
Managing Director, Examinations and
Supervision—Operations, Office of
Thrift Supervision (OTS), or her
designee, acting pursuant to delegated
authority, approved the application of
First Federal of Northern Michigan,
Alpena, Michigan, to convert to the
stock form of organization. Copies of the
application are available for inspection
by appointment (phone number: 202–
906–5922 or e-mail:
Public.Info@OTS.Treas.gov) at the
Public Reading Room, 1700 G Street,
NW., Washington, DC 20552, and OTS
Southeast Regional Office, 1475
Peachtree Street, NE., Atlanta, GA
30309.
Dated: February 18, 2005.
By the Office of Thrift Supervision.
Nadine Y. Washington,
Corporate Secretary.
[FR Doc. 05–3547 Filed 2–23–05; 8:45 am]
BILLING CODE 6720–01–M
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR Part 1, Subpart C, Appendix
B. Inquiries should be addressed to the
system manager address listed above.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, or seeking to contest its
contents, may inquire in accordance
with instructions appearing at 31 CFR
Part 1, Subpart C, Appendix B. Inquiries
should be addressed to the system
manager at the address listed above.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above for seeking amendment of records
that are not tax records.
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Frm 00104
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
[AC–01; OTS Nos. 17970, H–4024 and H–
4153]
The Rome Savings Bank, Rome, MHC,
New Rome Bancorp, Inc., Rome, NY;
Approval of Conversion Applications
Notice is hereby given that on
February 11, 2005, the Assistant
Managing Director, Examinations and
Supervision—Operations, Office of
Thrift Supervision (‘‘OTS’’), or her
designee, acting pursuant to delegated
authority, approved the application of
Rome, MHC, and The Rome Savings
Bank, Rome, New York, to convert to
the stock form of organization. Copies of
the application are available for
inspection by appointment (phone
number: 202–906–5922 or e-mail
E:\FR\FM\24FEN1.SGM
24FEN1
Agencies
[Federal Register Volume 70, Number 36 (Thursday, February 24, 2005)]
[Notices]
[Pages 9132-9134]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-3474]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended; System of Records
AGENCY: Internal Revenue Service, Treasury.
ACTION: Notice of Proposed New Privacy Act System of Records.
-----------------------------------------------------------------------
SUMMARY: In accordance with the requirements of the Privacy Act of
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury,
Internal Revenue Service, gives notice of a proposed new system of
records entitled ``Treasury/IRS 00.009--Taxpayer Assistance Center
(TAC) Recorded Quality Review Records.''
DATES: Comments must be received no later than March 28, 2005. This new
system of records will be effective April 5, 2005 unless the IRS
receives comments that would result in a contrary determination.
ADDRESSES: Comments should be sent to the Office of Governmental
Liaison and Disclosure, Internal Revenue Service, 1111 Constitution
Avenue, NW.,
[[Page 9133]]
Washington, DC 20224. Comments will be made available for inspection
and copying upon request in the Freedom of Information Reading Room
(Room 1621), at the above address.
FOR FURTHER INFORMATION CONTACT: Buz Dereniuk, Territory Manager, W:
CAR: FA, 777 Sonoma Ave., Room 112, Santa Rosa, California 95404, (707)
523-4673 (ext 254) (not a toll free number).
SUPPLEMENTARY INFORMATION: Without an effective quality review system,
the IRS cannot be assured that its employees are providing correct
answers to taxpayer questions. Currently Taxpayer Assistance Center
(TAC) Managers monitor employees by occasionally sitting with them and
observing the taxpayer interaction. This produces an artificial
environment that does not give a true representation of employee
performance, training needs, and taxpayer service abilities. A November
22, 2002, Treasury Inspector General for Tax Administration (TIGTA)
review, available at https://www.ustreas.gov/tigta/2003reports/
200340023fr.html, recommended that the Commissioner, Wage and
Investment (W&I) Division, explore options such as planned remote
monitoring (a.k.a. contact recording) by TAC managers for conducting
quality reviews of TAC employees on a regular basis. Contact recording
would remove advance notice of a manager's review, and the intrusion of
the manager being physically present during the contact. It will
capture an accurate recordation of employees' interaction with
taxpayers in a more natural and realistic setting. The automated
contact recording system will allow the IRS to improve the quality of
responses to taxpayers by providing an efficient and effective means of
assessing employee performance. Managers will review any audio
recordings and captured computer screen images and document their
evaluations of employee performances. Managers and employees may review
the audio recordings and captured computer screen images when
evaluating employee contacts with taxpayers. Each manager can only
access records of contacts by employees under that manager's
supervision. Quality reviewers will review records of contacts for
purposes of identifying issues or topics about which many Taxpayer
Response Representatives (TRR) would benefit from additional training,
and to determine program-wide accuracy rates of information provided.
The ability to select any contact for review purposes will result
in greater fairness and timeliness of reviews of employees, the ability
to sample employee performance nationwide, and improved quality of
assistance to taxpayers. Also, in cases where managers are not in the
same location as their employees, the time and expense of travel will
be significantly reduced. By recording taxpayer contacts and tracking
employee actions, the IRS will be able to improve its service to the
public by providing specific, tangible feedback to employees. As a
result, targeted training will be provided to employees either on-line
or in one-on-one coaching sessions.
Taxpayers will be notified by signs clearly posted at the TAC entry
and on workstations of TRRs that their contacts may be recorded for
quality improvement purposes. Taxpayers may opt out of being recorded
by notifying the IRS employee. If so notified, the employee will stop
any recording and will continue to assist the taxpayer. Audio
recordings and captured computer screen images will be kept long enough
for employee evaluation and quality review, generally not more than 45
days. However, the agency may keep audio recordings and captured
computer screen images for a longer period under certain circumstances,
including, but not limited to, resolution of matters pertaining to
employee performance, security (threat, altercation, etc.), or conduct-
related issues.
The new system of records report, as required by 5 U.S.C. 552a(r)
of the Privacy Act, has been submitted to the Committee on Government
Reform of the House of Representatives, the Committee on Governmental
Affairs of the Senate, and the Office of Management and Budget,
pursuant to Appendix I to OMB Circular A-130, ``Federal Agency
Responsibilities for Maintaining Records About Individuals,'' dated
November 30, 2000.
The proposed new system of records entitled ``Treasury/IRS 00.009--
Taxpayer Assistance Center (TAC) Recorded Quality Review Records'' is
published in its entirety below.
Dated: February 15, 2005.
Arnold I. Havens,
General Counsel.
Treasury/IRS 00.009
System Name:
Taxpayer Assistance Center (TAC) Recorded Quality Review Records--
Treasury/IRS
System Location:
Records in this system of records will eventually be located at
every Taxpayer Assistance Center (TAC). An up-to-date list of these
sites is available on-line at: https://www.irs.gov/localcontacts/
index.html.
Categories of Individuals Covered by the System:
IRS employees who respond to taxpayer assistance contacts in
person.
Categories of Records in the System:
Audio recordings of conversations with taxpayers, captured computer
screen images of taxpayer records reviewed by Taxpayer Response
Representatives during the conversation, and associated records
required to administer IRS quality review and employee performance
feedback programs.
Authority for Maintenance of the System:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803.
Purpose:
Records in this system of records are used to evaluate and improve
employee performance and the quality of service at Taxpayer Assistance
Centers.
Routine Uses of Records Maintained in the System, Including Categories
of Users and the Purposes of Such Uses:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be used to:
(1) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof, (b) any IRS employee in his or her official
capacity, (c) any IRS employee in his or her personal capacity where
the IRS or the Department of Justice has agreed to provide
representation for the employee, or (d) the United States is a party
to, has an interest in, or is likely to be affected by, such
proceeding, and the IRS (or its DOJ counsel) determines that the
information is relevant and necessary to the proceeding and no
privilege is asserted. Information may also be disclosed to the neutral
to resolve issues of relevancy, necessity, or privilege pertaining to
the information.
(2) Disclose information to the Department of Justice when seeking
legal advice or for use in any proceeding, or in preparation for any
proceeding, when: (a) The IRS or any component thereof, (b) any IRS
employee in his or her official capacity, (c) any IRS employee in his
or her individual capacity under circumstances in which the IRS or the
Department of Justice has agreed to provide representation for the
[[Page 9134]]
employee, or (d) the United States government is a party to the
proceeding or has an interest in such proceeding, and the IRS (or its
DOJ counsel) determines that the records are both relevant and
necessary to the proceeding or advice sought.
(3) Disclose information to a contractor to the extent necessary
for the performance of a contract.
(4) Disclose to an appropriate Federal, State, local, tribal, or
foreign agency, or other public authority, responsible for implementing
or enforcing, or for investigating or prosecuting the violation of, a
statute, rule, regulation, order, or license, when a record on its
face, or in conjunction with other records, indicates a violation or
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation, and no privilege is asserted.
(6) Disclose information to an arbitrator, mediator, or similar
person, and to the parties, in the context of alternative dispute
resolution, to the extent relevant and necessary to permit the
arbitrator, mediator, or similar person to resolve the matters
presented, including asserted privileges.
(7) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, or the
Equal Employment Opportunity Commission when the records are relevant
and necessary to resolving personnel, discrimination, or labor
management matters within the jurisdiction of these offices.
(8) Disclose information to the Federal Labor Relations Authority,
including the Office of the General Counsel of that authority, the
Federal Service Impasses Board, or the Federal Mediation and
Conciliation Service when the records are relevant and necessary to
resolving any labor management matter within the jurisdiction of these
offices.
(9) Disclose information to the Office of Government Ethics when
the records are relevant and necessary to resolving any conflict of
interest, conduct, financial statement reporting, or other ethics
matter within the jurisdiction of that office.
Policies and Practices for Storing, Retrieving, Accessing, Retaining,
and Disposing of Records in the System: Storage:
Paper records and machine-readable media.
Retrievability:
Records are retrieved by the name of the employee to whom they
apply.
Safeguards:
Safeguard access controls will not be less than those provided for
by IRM 25.10.1, Information Technology Security Policy and Guidance,
and IRM 1.16, Manager's Security Handbook.
Retention and Disposal:
Record retention will be established in accordance with 36 CFR,
Chapter XII--National Archives and Records Administration, Part 1228,
Subpart B--Scheduling Records. Audio recordings and captured computer
screen images will be kept long enough for managerial review and
feedback, and for quality review purposes, generally not more than 45
days. However, the agency may keep audio recordings and captured
computer screen images for a longer period under certain circumstances,
including, but not limited to, resolution of matters pertaining to poor
employee performance, security (threat, altercation, etc.), or conduct-
related issues.
System Manager and Address:
Commissioner, Wage and Investment Division, 401 West Peachtree
Street Northwest, Stop 11-WI, Atlanta, GA 30308, (404) 338-7060 (not a
toll free number).
Notification Procedure:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR Part 1, Subpart C, Appendix B.
Inquiries should be addressed to the system manager address listed
above.
Record Access Procedures:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its contents, may inquire in
accordance with instructions appearing at 31 CFR Part 1, Subpart C,
Appendix B. Inquiries should be addressed to the system manager at the
address listed above.
Contesting Record Procedures:
See ``Record Access Procedures'' above for seeking amendment of
records that are not tax records.
Record Source Categories:
Taxpayers, Employees, IRS records of taxpayer accounts.
Exemptions Claimed For The System:
None.
[FR Doc. 05-3474 Filed 2-23-05; 8:45 am]
BILLING CODE 4830-01-U