Privacy Act of 1974, as Amended; System of Records, 7115-7116 [E6-1813]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 71, Number 28 (Friday, February 10, 2006)]
[Notices]
[Pages 7115-7116]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-1813]


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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.

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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 Treasury, Internal 
Revenue Service, gives notice of a proposed new system of records 
entitled Volunteer Records.

DATES: Comments must be received no later than March 13, 2006. This new 
system of records will be effective March 22, 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 made available for 
inspection and copying upon request in the Freedom of Information 
Reading Room (1621), at the above address.

FOR FURTHER INFORMATION CONTACT: Doris Gunkel, Tax Analyst, 
W:CARE:SPEC, 602-207-8249, 210 E. Earll Dr. MS 4779 PHX, Phoenix, AZ 
85012.

SUPPLEMENTARY INFORMATION: A primary IRS goal is to increase our 
activities with individuals and organizations that provide free pre-
filing tax assistance to taxpayers. Providing taxpayers increased 
assistance before returns are filed promotes the elimination of errors. 
Reduction of errors will increase taxpayer satisfaction and increase 
IRS efficiency. As part of an effort to obtain maximum value from 
limited resources, IRS will use the information in the proposed system 
to improve management of free tax assistance programs providing 
volunteer services. Information about Volunteer Return Preparation 
Program sites will enable the IRS to strategically place individuals 
and organizations to provide the widest variety of skills that 
taxpayers may need in a particular location.
    The system will contain names, addresses, telephone numbers, e-mail 
addresses, qualifications, and levels of training of individual 
volunteers. Site reviews/evaluations, along with volunteer 
qualification and training, will be used to measure what makes a site 
successful. Records of guidance, assistance, and resources provided by 
IRS to individuals and organizations that volunteer their services to 
help taxpayers as a result of site reviews/evaluations will also be 
maintained. The proposed system of records will enable IRS to improve 
volunteer service to taxpayers.
    The system will include records that are now covered by Treasury/
IRS 10.007 SPEC Taxpayer Assistance Reporting System (STARS). Upon 
implementation of the new system, Treasury/IRS 10.007 will be deleted 
from IRS systems of records.
    The report of a new system of records, 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 
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 new system of records entitled Volunteer Records is 
published in its entirety below.

    Dated: February 3, 2006.
Sandra L. Pack,
Assistant Secretary for Management and Chief Financial Officer.
Treasury/IRS 10.555

System name:
    Volunteer Records--Treasury/IRS.

System location:
    Wage and Investment Division offices. See IRS Appendix A for 
addresses.

Categories of individuals covered by the system:
    Individuals who provide administrative assistance to the Volunteer 
Income Tax Assistance and Tax Counseling for the Elderly programs and 
other IRS volunteer programs; individuals who serve as intermediaries 
between IRS and taxpayers, such as volunteer return preparers; 
individual volunteers who disseminate tax-related information; 
individuals who have an interest in promoting tax outreach and return 
preparation, including tax professionals and practitioners.

Categories of records in the system:
    Information on qualifications of individuals who volunteer in IRS-
administered taxpayer assistance programs, including: names; addresses; 
phone numbers; electronic filing identification numbers (EFINs); 
available times to work; language skills; tax law skills; certification 
levels (CPA, Attorney, Enrolled Agent, etc.), and tax law training 
levels; ability to deliver products and services; contact information; 
availability for delivery of products and services; geographical 
coverage; resources; services provided; and inventory of software/
hardware provided to the volunteer.
    Similar information on individuals who serve as intermediaries and 
those who have interests in promoting tax outreach and return 
preparation. The system also contains information pertaining to 
reviews/evaluations of each site and other information about volunteer 
operations.

Authority for maintenance of the system:
    5 U.S.C. 301 and 26 U.S.C. 7801.

Purpose:
    The system will be used to administer the IRS volunteer programs, 
including determining assignments of IRS resources to various volunteer 
programs and making recommendations for training or other quality 
improvement measures.
    IRS will also use the information in the proposed system to better 
manage volunteers and programs offering

[[Page 7116]]

volunteer services. Information about volunteer skills will enable the 
IRS to strategically place volunteers to provide the widest variety of 
skills that taxpayers may need in a particular location.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    The records may be used as described below if the IRS deems that 
the purpose of the disclosure is compatible with the purpose for which 
IRS collected the records, and no privilege is asserted.
    (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 if the 
IRS or the Department of Justice (DOJ) 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, the proceeding 
and the IRS or DOJ determines that the information is relevant and 
necessary to the proceeding. Information may be disclosed to the 
adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (2) Disclose information to the Department of Justice (DOJ) 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 if the IRS or DOJ 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, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (3) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS to the extent necessary for 
the performance of a contract.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) To provide information to volunteers who coordinate activities 
and staffing at taxpayer assistance sites.

Policies and practices for storing, retrieving, accessing, retaining, 
and disposing of records in the system:
Storage:
    Paper and electronic media.

Retrievability:
    By the name of the volunteer, individual intermediary, or 
individual who has interest in promoting tax outreach and return 
preparation. Records pertaining to electronic filing capabilities may 
also be retrieved by the EFIN (electronic filing identification 
number).

Safeguards:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

Retention and disposal:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

System manager and address:
    Commissioner, Wage and Investment Division. See Appendix A for 
address.

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 as in ``Record Access Procedures'' below.

Record access procedures:
    Individuals seeking access to any record contained in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the 
Disclosure Officer listed in appendix A serving the requester.

Contesting record procedures:
    Individuals seeking to contest content of a record in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B.

Record source categories:
    Treasury employees; Federal, State, or local agencies that sponsor 
free financial services in coordination with IRS; taxpayers who visit 
these sites; and individuals and organizations that provide free tax 
preparation and tax-related services to these taxpayers.

Exemptions claimed for the system:
    None.
 [FR Doc. E6-1813 Filed 2-9-06; 8:45 am]
BILLING CODE 4830-01-P