Privacy Act of 1974, as Amended, 72876-72878 [E5-7000]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 70, Number 234 (Wednesday, December 7, 2005)]
[Notices]
[Pages 72876-72878]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-7000]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of Proposed New Privacy Act System of Records.

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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 50.222--Tax Exempt/Government Entities 
(TE/GE) Case Management Records.''

DATES:  Comments must be received no later than January 6, 2006. This 
new system of records will be effective January 17, 2006 unless the IRS 
receives comments which 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., Washington, DC 20224. Comments will be available for 
inspection and copying

[[Page 72877]]

in the Freedom of Information Reading Room (1621), at the above 
address. The telephone number for the Reading Room is (202) 622-5164.

FOR FURTHER INFORMATION CONTACT: Telephonic inquiries should be 
directed to Marianne Davis, Program Analyst, Internal Revenue Service, 
TE/GE Division, at telephone number (949) 389-4304. Written inquiries 
should be directed to Robert Brenneman, TE/GE Reporting and Electronic 
Examination System (TREES) Project Manager, at Internal Revenue 
Service, TE/GE Business Systems Planning (SE:T:BSP), 1111 Constitution 
Avenue NW., Attn: PE-6M4, Washington, DC 20224.

SUPPLEMENTARY INFORMATION: The proposed system will allow the IRS to 
better serve the public by enhancing the ability of the Tax Exempt/
Government Entities Division (TE/GE) to better manage its program 
responsibilities, including the allocation of resources and the 
assignment and review of workload. It will contain data relating to the 
compliance activities within the TE/GE Business Operating Division. 
Records covered under this system emanate from investigatory actions 
relating to individuals and other taxpayers involving money laundering, 
statutory compliance violations, and other areas of non-compliance.
    This system of records will maintain information about individuals 
that reflect TE/GE's methods of investigating exempt organizations, 
retirement plans, and government entities with regard to their 
compliance with statutory Federal requirements and/or their tax exempt 
status. In addition, this system contains identifying information 
regarding informants who have provided information that is significant 
and relevant to TE/GE investigations of taxpayers.
    A proposed rule to exempt this system of records from provisions of 
the Privacy Act pursuant to 5 U.S.C. 552a(k)(2) will be published 
separately in the Federal Register.
    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 and Oversight of the House of Representatives, the Committee on 
Homeland Security and 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 Treasury/IRS 50.222--Tax Exempt/Government Entities 
(TE/GE) Case Management Records, is published in its entirety below.

    Dated: November 18, 2005.
Sandra L. Pack,
Assistant Secretary for Management and Chief Financial Officer.
Treasury/IRS 50.222

System Name:
    Tax Exempt/Government Entities (TE/GE) Case Management Records.

System Location:
    Office of the Commissioner, Tax Exempt/Government Entities Division 
(TE/GE), National Office, Area Offices, Local Offices, Service 
Campuses, and Computing Centers. (See IRS Appendix A for addresses of 
IRS offices.)

Categories of Individuals Covered by the System:
    Individuals who are the subject of or are connected to TE/GE 
examinations and tax determinations, including compliance projects, 
regarding Federal tax exemption requirements, employee plan 
requirements, and employment tax requirements.

Categories of Records in the System:
    These records include case identification, assignment, and status 
information from TE/GE examination and tax determination files, 
information about individuals pertaining to TE/GE's methods of 
investigating exempt organizations, retirement plans, and government 
entities with regard to their compliance with statutory Federal 
requirements and/or their tax exempt status. In addition, this system 
contains identifying information regarding informants who have provided 
information that is significant and relevant to TE/GE investigations of 
taxpayers.

Authority For Maintenance Of The System:
    5 U.S.C. 301; 26 U.S.C. 7801.

Purpose(S):
    This system will provide TE/GE records for case management, 
including employee assignments and file tracking. TE/GE maintains 
records on businesses, organizations, employee plans, government 
entities, and Indian Tribal Government entities and individuals, such 
as principals and officers, connected with these entities. Records in 
this system are used for law enforcement investigations and may contain 
identifying information about informants who have provided significant 
information relevant to investigations of taxpayers.

Routine Uses of Records Maintained in the System Including Categories 
of Users and Purposes of Such Uses:
    Disclosure of return and return information may be made only as 
provided by 26 U.S.C. 6103.

Policies and Practices for Storing, Retrieving, Accessing, Retaining 
and Disposing of Records in the System:
Storage:
    Paper and electronic.

Retrievability:
    Data is retrieved by taxpayer name, Taxpayer Identification Number 
(either Social Security Number or Employer Identification Number), or 
by IRS employee name or identification number for the employee who is 
assigned the case, project, or determination.

Safeguards:
    Only persons authorized by law will have access to these records. 
Security standards will not be less than those published in IRM 2.1.10, 
Automated Information Systems Security Handbook, and IRM 1.16.2, 
Manager's Security Handbook.

Retention and Disposal:
    Records are maintained in accordance with Records Management and 
Disposition policy, IRM 1.15. The Records Control Schedule for TE/GE is 
published in IRM 1.15.24, and the disposition guidance is located in 
1.15.3.

System Manager(s) and Address:
    Commissioner, TE/GE, 1111 Constitution Avenue NW., Washington, DC 
20224.

Notification Procedure:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual. The 
records are exempt under 5 USC 552a(k)(2) from the notification 
provisions of the Privacy Act.

Records Access Procedures:
    This system may not be accessed to inspect or contest the content 
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the 
access provisions of the Privacy Act.

Contesting Records Procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

Records Source Categories:
    Information is obtained from tax returns, application returns and 
supporting material, determination files,

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examination files, compliance review files, compliance programs and 
projects, and IRS personnel records.

Exemptions Claimed for the System:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)

[FR Doc. E5-7000 Filed 12-6-05; 8:45 am]
BILLING CODE 4830-01-P