Privacy Act of 1974; System of Records, 11446-11452 [E6-3149]

Agencies

• Department of Justice

[Federal Register Volume 71, Number 44 (Tuesday, March 7, 2006)]
[Notices]
[Pages 11446-11452]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-3149]


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DEPARTMENT OF JUSTICE

[AAG/A Order No. 002-2006]


Privacy Act of 1974; System of Records

AGENCY: Department of Justice, Tax Division.

ACTION: Final Notice of Modification.

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SUMMARY: Pursuant to the Privacy Act of 1974 (5 U.S.C. 552a), the 
Department of Justice (DOJ), Tax Division, is modifying the following 
systems of records, ``Tax Division Central Classification Cards, Index 
Docket Cards, and Associated Records--Criminal Tax Cases, Justice/TAX-
001,'' previously published in full on February 20, 1998, (63 FR 8659) 
and amended on March 29, 2001 (66 FR 17200); ``Tax Division Central 
Classification Cards, Index Docket Cards, and Associated Records--Civil 
Tax Cases, Justice/TAX-002,'' previously published in full on February 
20, 1998, (63 FR 8659) and amended on March 29, 2001 (66 FR 17200); 
``Files of Applications for Attorney with the Tax Division, Justice/
TAX-003,'' previously published on September 30, 1977, (42 FR 53390); 
and to eliminate the system of records, ``Tax Division Special Projects 
File, Justice/TAX-005,'' previously published on September 30, 1977 (42 
FR 53391).
    Specifically, the Justice/TAX-001 modifications are intended to 
change the system name; to disclose additional details as to what data 
is kept in paper-based files and in electronic-based files; to provide 
additional details as to how access to confidential taxpayer-related 
information and tax enforcement-related information is managed; to 
expand the categories of routine uses; to clarify the policies and 
practices through which the Justice/TAX-001 records are stored and 
retrieved; and to reflect the adoption of an electronic timekeeping 
function for Tax Division staff.
    The Justice/TAX-002 modifications are intended to change the system 
name; to disclose additional details as to what data is kept in paper-
based files and in electronic-based files; to provide additional 
details as to how access to confidential taxpayer-related information 
and tax enforcement-related information is managed; to expand the 
categories of routine uses; and to reflect the adoption of an 
electronic

[[Page 11447]]

timekeeping function for Tax Division staff.
    The Justice/TAX-003 modifications are intended to change the system 
name, to include non-attorney applications; to disclose additional 
details as to what type of applicant information is maintained; and to 
show how access to applicant information is managed. Exemptions from 
the Privacy Act are claimed for this system of records and a separate 
Final Rule is published in today's Federal Register.
    The deletion of Justice/TAX-005 is intended to eliminate a 
redundancy: many elements of Justice/TAX-005 system descriptions and 
the basis for its descriptions--criminal tax enforcement--are shared by 
Justice/TAX-001. Accordingly, the Tax Division believes it is 
appropriate to add the ``Special Projects'' to the Justice/TAX-001 
system name, to incorporate the relevant elements of Justice/TAX-005 
into Justice/TAX-001, and to delete Justice/TAX-005 on the effective 
date of the revised system notice for Justice/TAX-001.

DATES: Effective Date: The final notice for TAX-001, TAX-002, and TAX-
003 is effective March 7, 2006.

FOR FURTHER INFORMATION CONTACT: Mary Cahill, (202) 307-1823.

SUPPLEMENTARY INFORMATION: On November 16, 2005 (70 FR 69486), proposed 
modifications to Tax Division systems of records were published in the 
Federal Register with an invitation to comment. Based on suggestions 
received, minor changes have been made to the language in the 
``Categories of Individuals Covered by the System'' and in the 
``Retrievability'' sections of the notices on TAX-001 and TAX-002. A 
minor change has been made to the language in the ``Categories of 
Records in the System'' section of the notice on TAX-003. In all three 
system notices, language was changed in the ``Safeguards'' section, to 
provide more specificity. In the ``Exemptions Claimed for the System'' 
in TAX-003, reference to 5 U.S.C. 552a (k)(2) was eliminated as a basis 
for exemptions and exemption from 5 U.S.C. 552a(e)(1) was removed.
    In accordance with 5 U.S.C. 552a, the DOJ has provided a report to 
the OMB and the Congress on the modifications to the notices for 
Justice/TAX-001, TAX-002, and TAX-003 systems of records, and the Final 
Rule.

    Dated: February 27, 2006.
Paul R. Corts,
Assistant Attorney General for Administration.
Department of Justice
Tax Division
JUSTICE/TAX-001

System Name:
    Criminal Tax Case Files, Special Project Files, Docket Cards, and 
Associated Records.

Security Classification:
    Not classified.

System Location:
    U.S. Department of Justice, Tax Division, 950 Pennsylvania Avenue, 
NW., Washington, DC 20530.

Categories of Individuals Covered by the System:
    Persons referred to in potential or actual criminal tax cases or 
investigations and related matters of concern to the Tax Division under 
the Internal Revenue laws and related statutes. Since some information 
about the progress of employees working on the case is retrieved for 
management purposes, they are also covered by this system.

Categories Of Records In The System:
    The system consists of an index, by individual name, of all 
criminal tax cases and related matters assigned, referred, or of 
interest to the Tax Division. The records in this system include case 
files, court records, tax returns, tax return information and documents 
which contain tax return information, inter-agency correspondence, 
intra-agency memoranda, indictments, information, search warrants, 
search warrant affidavits, wiretap authorizations, immunity requests, 
grand jury information, criminal enforcement and civil investigatory 
information and reports, docket cards, and associated records. For pre-
1977 cases or related matters, summary information--names of principals 
or related parties, case file or management numbers, case type, case 
weight, attorney assigned, court numbers, defense counsel and 
associated information--is maintained on docket cards. For cases 1977 
onwards, information is maintained in an automated case management 
system. This automated system also permits Tax Division personnel to 
record information about the case on a comment field. A timekeeping 
function for attorneys, paralegals, and other Division employees 
involved in litigation is also part of the automated case management 
system. Records are maintained for the purpose of prosecuting 
(including investigations leading to prosecutions) or otherwise 
resolving criminal cases or matters under the jurisdiction of the Tax 
Division.

Authority for Maintenance of the System:
    This system is established and maintained pursuant to 5 U.S.C. 301, 
44 U.S.C. 3101, and 28 CFR 0.70 and 0.71.

Purposes:
    Information is maintained in docket cards and in electronic format 
on each Tax Division (Division) criminal case and related matter to 
identify and assign mail to the proper office within the Division and 
the attorneys therein assigned to the case; to relate incoming material 
to an existing case; to establish a file and case management numbers; 
and to provide a central index of cases within the Division and to 
facilitate the flow of legal work in the Division. The Division's 
automated case management system enhances these uses and enables data 
management specialists, managers, and Division personnel to locate 
information about the status of pending or terminated criminal matters 
and litigation; to identify assigned staff; to track the status of 
litigation; to prepare reports including budget requests; and to track 
the number of hours Division personnel worked on various matters.

Routine Uses of Records Maintained in the System, Including Categories 
of Users and the Purposes of Such Uses:
    Tax returns and return information may be disclosed only as 
provided in 26 U.S.C. 6103. Grand jury information may be disclosed 
only as provided by Rule 6(e) of the Federal Rules of Criminal 
Procedure.
    Other records relating to a case or matter maintained in this 
system of records may be disseminated as a routine use, as follows:
    (1) Where a record, either on its face or in conjunction with other 
information, indicates a violation or potential violation of law--
criminal, civil, or regulatory in nature--the relevant records may be 
referred to the appropriate Federal, state, local, foreign, or tribal, 
law enforcement authority or other appropriate agency charged with the 
responsibility of investigating or prosecuting such a violation or 
enforcing or implementing such law.
    (2) In an appropriate proceeding before a court, or administrative 
or adjudicative body, when the Department of Justice determines that 
the records are arguably relevant to the proceeding; or in an 
appropriate proceeding before an administrative or

[[Page 11448]]

adjudicative body when the adjudicator determines the records to be 
relevant to the proceeding.
    (3) To an actual or potential party to litigation or the party's 
authorized representative for the purpose of negotiation or discussion 
of such matters as settlement, plea bargaining, or in informal 
discovery proceedings.
    (4) To appropriate officials and employees of a Federal agency or 
entity which requires information relevant to a decision concerning the 
hiring, appointment, or retention of an employee; the issuance, 
renewal, suspension, or revocation of a security clearance; the 
execution of a security or suitability investigation; the letting of a 
contract, or the issuance of a grant or benefit.
    (5) To Federal, state, local, tribal, foreign, or international 
licensing agencies or associations which require information concerning 
the suitability or eligibility of an individual for a license or 
permit.
    (6) To the National Archives and Records Administration (NARA) for 
purposes of records management inspections conducted under the 
authority of 44 U.S.C. 2904 and 2906.
    (7) To the news media and the public pursuant to 28 CFR 50.2 unless 
it is determined that the release of the specific information in the 
context of a particular case would constitute an unwarranted invasion 
of personal privacy.
    (8) To a Member of Congress or staff acting upon the Member's 
behalf when the Member or staff requests the information on behalf of, 
and at the request of, the individual who is the subject of the record.
    (9) To contractors, grantees, experts, consultants, students, and 
others performing or working on a contract, service, grant, cooperative 
agreement, or other assignment for the Federal Government, when 
necessary to accomplish an agency function related to this system of 
records.
    (10) The Department of Justice may disclose relevant and necessary 
information to a former employee of the Department for purposes of: 
responding to an official inquiry by a Federal, state, or local 
government entity or professional licensing authority, in accordance 
with applicable Department regulations; or facilitating communications 
with a former employee that may be necessary for personnel-related or 
other official purposes where the Department requires information and/
or consultation assistance from the former employee regarding a matter 
within that person's former area of responsibility.
    (11) Information relating to health care fraud may be disclosed to 
private health plans, or associations of private health plans, and 
health insurers, or associations of health insurers, for the following 
purposes: To promote the coordination of efforts to prevent, detect, 
investigate, and prosecute health care fraud; to assist efforts by 
victims of health care fraud to obtain restitution; to enable private 
health plans to participate in local, regional, and national health 
care fraud task force activities; and to assist tribunals having 
jurisdiction over claims against private health plans.
    (12) In the course of investigating the potential or actual 
violation of any law whether civil, criminal, or regulatory in nature, 
or during the course of a trial or hearing or the preparation for a 
trial or hearing for such violation, a record may be disseminated to a 
Federal, state, local or foreign agency, or to an individual or 
organization, if there is reason to believe that such agency, 
individual, or organization possesses information relating to the 
investigation, trial, or hearing and the dissemination is reasonably 
necessary to elicit such information or to obtain the cooperation of a 
witness or an informant.
    (13) To the referring agency to notify such agency of the status of 
the case or matter or of any decision or determination that has been 
made.
    (14) In any health care-related civil or criminal case, 
investigation, or matter, information indicating patient harm, neglect, 
or abuse, or poor or inadequate quality of care, at a health care 
facility or by a health care provider, may be disclosed as a routine 
use to any federal, state, local, tribal, foreign, joint, international 
or private entity that is responsible for regulating, licensing, 
registering, or accrediting any health care provider or health care 
facility, or enforcing any health care-related laws or regulations. 
Further, information indicating an ongoing problem by a health care 
provider or at a health care facility may be disclosed to the 
appropriate health plan. Additionally, unless otherwise prohibited by 
applicable law, information indicating patient harm, neglect, abuse or 
poor or inadequate quality of care may be disclosed to the affected 
patient or the patient's representative or guardian at the discretion 
of and in the manner determined by the agency in possession of the 
information.
    (15) To representatives of the Internal Revenue Service who are 
conducting tax records safeguard reviews pursuant to 26 U.S.C. 
6103(p)(4).
    (16) To the United States Department of State, to the extent 
necessary to assist in apprehending and/or returning a fugitive to a 
jurisdiction which seeks the fugitive's return.

Disclosure to Consumer Reporting Agencies:
    Only as stated in the above routine uses.

Policies and Practices for Storing, Retrieving, Accessing, Retaining, 
and Disposing of Records in the System:
Storage:
    Unless otherwise noted herein, all information is recorded on paper 
material and on docket cards. Paper materials are stored within file 
jackets and metal file cabinets; docket cards, within boxes or card 
drawers. Summary information, as described above, is maintained in 
electronic format and stored on data processing-type storage medium or 
on magnetic tape.

Retrievability:
    Information is retrieved primarily by name of person, case or file 
numbers, employee name, employee number, or court district.

Safeguards:
    Information is safeguarded in accordance with 26 U.S.C. 6103(p) and 
the Tax Division is subject to periodic inspections by the Internal 
Revenue Service to ensure that adequate safeguards which satisfy the 
requirements of that section are in place. Information in this system 
is safeguarded in accordance with applicable laws, rules, and policies, 
including the Department's automated systems security and access 
policies. The required use of password protection identification 
features and other system protection methods also restrict access. 
Access is limited to those officers and employees of the agency who 
have an official need for access in order to perform their duties. 
Buildings in which the records are located are under security guard, 
and access to premises is by official identification. The various 
sections in the Division have locked entry doors which may only be 
entered with an encrypted card key. Records are stored in spaces and 
filing cabinets which are locked outside normal business hours. 
Training is provided for new Division personnel regarding the need for 
confidentiality of records, particularly tax returns and return 
information. A password is required to access the automated case 
management system and passwords are changed every 90 days.

Retention and Disposal:
    Tax records not retained are returned to the Internal Revenue 
Service. Records

[[Page 11449]]

in closed files are sent to the Federal Records Center where they are 
destroyed after fifteen (15) years unless they are determined to have 
historical significance under the NARA criteria. Records having 
historical significance are retained permanently. Summary information 
in electronic format is retained permanently. Closed records designated 
permanent are retired at the Records Center, where they will remain 
until the statutory access restrictions of 26 U.S.C. 6103 are resolved.

System Manager(s) and Address:
    Assistant Attorney General; Tax Division; U.S. Department of 
Justice; 950 Pennsylvania Avenue, NW., Washington, DC 20530.

Notification Procedure:
    An inquiry concerning this system should be directed to the System 
Manager listed above.

Record Access Procedures:
    Major portions of this system are exempt from disclosure and 
contest by 5 U.S.C. 552a(j)(2). To the extent that this system of 
records is not subject to exemption, it is subject to access and 
contest. A determination as to the applicability of an exemption as to 
a specific record must be made at the time a request for access is 
received. A request for access to a record contained in this system 
must be made in writing, with the envelope and the letter clearly 
marked `Privacy Access Request.' Include in the request the System 
name, the name of the individual involved, the individual's birth date 
and place, or any other identifying number which may be of assistance 
in locating the record, the name of the case or matter involved, if 
known, the name of the judicial district involved, if known, and any 
other information which may be of assistance in locating the record. 
You will also provide a return address for transmitting the 
information. Access requests will be directed to the System Manager 
listed above. You must sign the request; and, to verify it, the 
signature must be notarized or submitted under 28 U.S.C. 1746, a law 
that permits statements to be made under penalty of perjury and dated 
as a substitute for notarization. You may submit any other identifying 
data you wish to furnish to assist in making a proper search of the 
system.

Contesting Record Procedures:
    A major part of the information maintained in this system is exempt 
from this requirement under 5 U.S.C. 552a(j)(2). Title 28 U.S.C. 
7852(e) prohibits Privacy Act amendment of tax records. Individuals 
desiring to contest or amend information maintained in the system 
should direct their request to the System Manager listed above, stating 
clearly and concisely what information is being contested, the reasons 
for contesting it, and the proposed amendment to the information 
sought.

Record Source Categories:
    Internal Revenue Service, Department offices and employees, and 
other Federal, state, local, and foreign law enforcement and non-law 
enforcement agencies, private persons, witnesses, and informants.

Exemptions Claimed for the System:
    The Attorney General has exempted this system from subsection 
(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (e)(1), (e)(2), (e)(3), 
(e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), (e)(8), (f) and (g) of the 
Privacy Act pursuant to 5 U.S.C. 552a(j)(2). Rules have been 
promulgated in accordance with the requirements of 5 U.S.C. 553(b), (c) 
and (e) and have been published in the Federal Register and are 
codified at 28 CFR 16.93(a) and (b).
Department of Justice

Tax Division

JUSTICE/TAX-002

System Name:
    Tax Division Civil Tax Case Files, Docket Cards, and Associated 
Records.

Security Classification:
    Not classified.

System Location:
    U.S. Department of Justice; Tax Division; 950 Pennsylvania Avenue, 
NW., Washington, DC 20530.

Categories of Individuals Covered by the System:
    Persons referred to in potential or actual civil tax cases and 
related matters under the jurisdiction or of concern to the Tax 
Division under Internal Revenue laws and related statutes. Since some 
information about the progress of employees working on the case is 
retrieved for management purposes, they are also covered by this 
system.

Categories of Records in the System:
    Records in this system pertain to a broad variety of litigation 
under the jurisdiction of the Tax Division. They include case files 
which were created or received by the Tax Division in connection with a 
particular case. These case files contain all pleadings, motions, 
briefs, transcripts and exhibits, all other papers filed with a court 
or issued by the Court, correspondence relating to the case, tax 
returns, tax return information, and documents which contain tax return 
information, inter-agency memoranda, intra-agency memoranda, assignment 
sheets, investigative reports and associated records. For pre-1977 
cases, summary information is maintained on docket cards on which is 
recorded the names of principals or related parties, case file or 
management numbers, case type, case weight, attorney assigned, court 
numbers, opposing counsel and associated information. For cases 
beginning in 1977, information is maintained in an automated case 
management system. This automated system also permits Tax Division 
personnel to record information about the case on a comment field. Also 
part of the automated case management system is a timekeeping function 
for attorneys, paralegals, and other Tax Division employees involved in 
litigation.

Authority for Maintenance of the System:
    This system is established and maintained pursuant to 5 U.S.C. 301, 
44 U.S.C. 3101, and 28 CFR 0.70 and 0.71.

Purposes:
    Information is maintained in docket cards and in electronic format 
on each Tax Division (Division) civil case: (a) To identify and assign 
mail to the proper office within the Division and the attorneys therein 
assigned to the case; (b) to relate incoming material to an existing 
case; (c) to establish a file and case management numbers; and (d) to 
provide a central index of cases within the Division and to facilitate 
the flow of legal work in the Division. The Division's automated case 
management system enhances these uses and enables data management 
specialists, managers, and Division personnel: (a) To locate 
information about the status of pending or terminated civil matters and 
litigation; (b) to identify assigned staff; (c) to track the status of 
litigation; (d) to prepare reports including budget requests; and (e) 
to track the number of hours Division personnel worked on various 
matters.

Routine Uses of Records Maintained in the System, Including Categories 
of Users and the Purposes of Such Uses:
    Tax returns and return information may be disclosed only as 
provided in 26 U.S.C. 6103.
    Other records related to a case or matter maintained in this system 
of records may be disseminated as follows:
    (1) Where a record, either on its face or in conjunction with other 
information, indicates a violation or potential violation of law--
criminal, civil, or regulatory in nature--the

[[Page 11450]]

relevant records may be referred to the appropriate Federal, state, 
local, foreign, or tribal, law enforcement authority or other 
appropriate agency charged with the responsibility of investigating or 
prosecuting such a violation or enforcing or implementing such law.
    (2) In an appropriate proceeding before a court, or administrative 
or adjudicative body, when the Department of Justice determines that 
the records are arguably relevant to the proceeding; or in an 
appropriate proceeding before an administrative or adjudicative body 
when the adjudicator determines the records to be relevant to the 
proceeding.
    (3) To an actual or potential party to litigation or the party's 
authorized representative for the purpose of negotiation or discussion 
of such matters as settlement or in informal discovery proceedings.
    (4) To appropriate officials and employees of a Federal agency or 
entity which requires information relevant to a decision concerning the 
hiring, appointment, or retention of an employee; the issuance, 
renewal, suspension, or revocation of a security clearance; the 
execution of a security or suitability investigation; the letting of a 
contract, or the issuance of a grant or benefit.
    (5) To Federal, state, local, tribal, foreign, or international 
licensing agencies or associations which require information concerning 
the suitability or eligibility of an individual for a license or 
permit.
    (6) To the National Archives and Records Administration (NARA) for 
purposes of records management inspections conducted under the 
authority of 44 U.S.C. 2904 and 2906.
    (7) To the news media and the public pursuant to 28 CFR 50.2 unless 
it is determined that release of the specific information in the 
context of a particular case would constitute an unwarranted invasion 
of personal privacy.
    (8) To a Member of Congress or staff acting upon the Member's 
behalf when the Member or staff requests the information on behalf of, 
and at the request of, the individual who is the subject of the record.
    (9) To contractors, grantees, experts, consultants, students, and 
others performing or working on a contract, service, grant, cooperative 
agreement, or other assignment for the Federal Government, when 
necessary to accomplish an agency function related to this system of 
records.
    (10) The Department of Justice may disclose relevant and necessary 
information to a former employee of the Department for purposes of: 
Responding to an official inquiry by a Federal, state, or local 
government entity or professional licensing authority, in accordance 
with applicable Department regulations; or facilitating communications 
with a former employee that may be necessary for personnel-related or 
other official purposes where the Department requires information and/
or consultation assistance from the former employee regarding a matter 
within that person's former area of responsibility.
    (11) Information relating to health care fraud may be disclosed to 
private health plans, or associations of private health plans, and 
health insurers, or associations of health insurers, for the following 
purposes: To promote the coordination of efforts to prevent, detect, 
investigate, and prosecute health care fraud; to assist efforts by 
victims of health care fraud to obtain restitution; to enable private 
health plans to participate in local, regional, and national health 
care fraud task force activities; and to assist tribunals having 
jurisdiction over claims against private health plans.
    (12) In the course of investigating the potential or actual 
violation of any law whether civil, criminal, or regulatory in nature, 
or during the course of a trial or hearing or the preparation for a 
trial or hearing for such violation, a record may be disseminated to a 
Federal, state, local or foreign agency, or to an individual or 
organization if there is reason to believe that such agency, 
individual, or organization possesses information relating to the 
investigation, trial or hearing and the dissemination is reasonably 
necessary to elicit such information or to obtain the cooperation of a 
witness or an informant.
    (13) A record relating to a case or matter that has been referred 
to the Tax Division may be disseminated to the referring agency to 
notify such agency of the status of the case or matter or of any 
decision or determination that has been made.
    (14) In any health care-related civil or criminal case, 
investigation, or matter, information indicating patient harm, neglect, 
or abuse, or poor or inadequate quality of care, at a health care 
facility or by a health care provider, may be disclosed as a routine 
use to any Federal, state, local, tribal, foreign, international or 
private entity that is responsible for regulating, licensing, 
registering, or accrediting any health care provider or health care 
facility, or enforcing any health care-related laws or regulations. 
Further, information indicating an ongoing problem by a health care 
provider or at a health care facility may be disclosed to the 
appropriate health plan. Additionally, unless otherwise prohibited by 
applicable law, information indicating patient harm, neglect, abuse or 
poor or inadequate quality of care may be disclosed to the affected 
patient or the patient's representative or guardian at the discretion 
of and in the manner determined by the agency in possession of the 
information.
    (15) To representatives of the Internal Revenue Service (IRS) who 
are conducting tax records safeguard reviews pursuant to 26 U.S.C. 
6103(p)(4).
    (16) To the United States Department of State, to the extent 
necessary to assist in apprehending and/or returning a fugitive to a 
jurisdiction which seeks the fugitive's return.
    (17) In the case of records relating to an individual who owes an 
overdue debt to the United States to: (a) A Federal agency which 
employs the individual to enable the employing agency to offset the 
individual's salary; (b) a Federal, state, local or foreign agency, an 
organization, including a consumer reporting agency, or individual to 
elicit information to assist the Division in the collection of the 
overdue debt; (c) a collection agency or private counsel to enable them 
to collect the overdue debt; and/or (d) the IRS to enable that agency 
to offset the individual's tax refund.

Disclosure to Consumer Reporting Agencies:
    Only as stated in above routine uses.

Policies and Practices for Storing, Retrieving, Accessing, Retaining, 
and Disposing of Records in the System:
Storage:
    Unless otherwise noted herein, all information is recorded on paper 
material. Paper materials are stored within file jackets and metal file 
cabinets; docket cards, within boxes or card drawers. Summary 
information, as described above, is maintained in electronic format and 
stored on data processing-type storage medium or on magnetic tape and 
docket cards.

Retrievability:
    Information is retrieved primarily by name of person, case or file 
numbers, employee name, employee number, or court district.

Safeguards:
    Information is safeguarded in accordance with 26 U.S.C. 6103(p) and 
the Tax Division is subject to periodic inspections by the IRS to 
ensure that adequate safeguards which satisfy the

[[Page 11451]]

requirements of that section are in place. Information in this system 
is safeguarded in accordance with applicable laws, rules, and policies, 
including the Department's automated systems security and access 
policies. The required use of password protection identification 
features and other system protection methods also restrict access. 
Access is limited to those officers and employees of the agency who 
have an official need for access in order to perform their duties. 
Buildings in which the records are located are under security guard, 
and access to premises is by official identification. The various 
sections in the Division have locked entry doors which may only be 
entered with an encrypted card key. Records are stored in spaces and 
filing cabinets which are locked outside normal business hours. 
Training is provided for new Division personnel regarding the need for 
confidentiality of records, particularly tax returns and return 
information. A password is required to access the automated case 
management system and passwords are changed every 90 days.

Retention and Disposal:
    Tax records not retained are sent to the Internal Revenue Service. 
Records in closed files are sent to the Federal Records Center where 
they are destroyed after fifteen (15) years unless they are determined 
to have historical significance under the NARA criteria. Records of 
historical significance are retained permanently. Summary information 
in electronic format is retained permanently. Closed records designated 
permanent are retired at the Records Center, where they will remain 
until the statutory access restrictions of 26 U.S.C. 6103 are resolved.

System Manager(s) and Address:
    Assistant Attorney General, Tax Division, U.S. Department of 
Justice, 950 Pennsylvania Avenue, NW., Washington, DC 20530.

Notification Procedure:
    An inquiry concerning this system should be directed to the System 
Manager listed above.

Record Access Procedures:
    To the extent that this system of records is not subject to 
exemption, it is subject to access and contest. A determination as to 
the applicability of an exemption to a specific record must be made at 
the time a request for access is received. A request for access to a 
record contained in this system must be made in writing, with the 
envelope and the letter clearly marked `Privacy Access Request'. 
Include in the request the System name, the name of the individual 
involved, the individual's birth date and place, or any other 
identifying number which may be of assistance in locating the record, 
the name of the case or matter involved, if known, the name of the 
judicial district involved, if known, and any other information which 
may be of assistance in locating the record. You will also provide a 
return address for transmitting the information. Access requests will 
be directed to the System Manager listed above. You must sign the 
request; and, to verify it, the signature must be notarized or 
submitted under 28 U.S.C. 1746, a law that permits statements to be 
made under penalty of perjury and dated as a substitute for 
notarization. You may submit any other identifying data you wish to 
furnish to assist in making a proper search of the system.

Contesting Record Procedures:
    A major part of the information maintained in this system is exempt 
from this requirement under 5 U.S.C. 552a(k)(2). Title 28 U.S.C. 
7852(e) prohibits Privacy Act amendment of tax records. Individuals 
desiring to contest or amend information maintained in the system 
should direct their request to the System Manager listed above, stating 
clearly and concisely what information is being contested, the reasons 
for contesting it, and the proposed amendment to the information 
sought.

Record Source Categories:
    Internal Revenue Service, Department offices and employees, and 
other Federal, state, local, and foreign law enforcement and non-law 
enforcement agencies, private persons, witnesses, and informants.

Exemptions Claimed for the System:
    The Attorney General has exempted this system from subsections 
(c)(3), (d)(1), (d)(2), (d)(3), and (d)(4), (e)(1), (e)(4)(G), 
(e)(4)(H), (e)(4)(I), and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). Rules have been promulgated in accordance with the 
requirements of 5 U.S.C. 553(b), (c), and (e) and have been published 
in the Federal Register and codified at 28 CFR 16.93 (c) and (d).
Department of Justice

Tax Division
JUSTICE/TAX-003

Security Classification:
    Not classified.

System Name:
    Files of Applications for Attorney and Non-Attorney Positions with 
the Tax Division.

System Location:
    U.S. Department of Justice; Tax Division; 950 Pennsylvania Avenue, 
NW., Washington, DC 20530.

Categories of Individuals Covered by the System:
    Applicants who have applied for a position as an attorney or for 
non-attorney positions with the Tax Division.

Categories of Records in the System:
    The records in this system include resumes, employment 
applications, referral correspondence, grade transcripts, letters of 
recommendation, interview notes, internal notes, memoranda and 
evaluations, information received from references and individuals 
contacted in connection with the application, and related personnel 
forms and correspondence. Some information is maintained in electronic 
format. Summary information (names of applicants, social security 
numbers, dates documents received, type of documents received, where 
interviewed, personal data, dispositions, and type of response sent) is 
maintained in an electronic database.

Authority for Maintenance of the System:
    This system is established and maintained pursuant to 5 U.S.C. 301, 
44 U.S.C. 3101, and 28 CFR 0.70 and 0.71.

Purpose:
    This system is used by employees and officials of the Division and 
the Justice Department in making employment decisions including making 
information known to references supplied by applicant and other persons 
contacted to verify information supplied or to obtain additional 
information.

Routine Uses of Records Maintained in the System, Including Categories 
of Users and the Purposes of Such Uses:
    Records related to a case or matter maintained in this system of 
records may be disseminated as follows:
    (1) To appropriate officials and employees of a federal agency or 
entity which requires information relevant to a decision concerning the 
hiring, appointment, or retention of an employee; the issuance, 
renewal, suspension, or revocation of a security clearance; the 
execution of a security or suitability investigation; the letting of a 
contract, or the issuance of a grant or benefit.
    (2) To the National Archives and Records Administration (NARA) for

[[Page 11452]]

purposes of records management inspections conducted under the 
authority of 44 U.S.C. 2904 and 2906.
    (3) To the news media and the public pursuant to 28 CFR 50.2 unless 
it is determined that release of the specific information in the 
context of a particular case would constitute an unwarranted invasion 
of personal privacy.
    (4) To a Member of Congress or staff acting upon the Member's 
behalf when the Member or staff requests the information on behalf of, 
and at the request of, the individual who is the subject of the record.
    (5) Where a record, either on its face or in conjunction with other 
information, indicates a violation or potential violation of law--
criminal, civil, or regulatory in nature--the relevant records may be 
referred to the appropriate Federal, state, local, foreign, or tribal, 
law enforcement authority or other appropriate agency charged with the 
responsibility of investigating or prosecuting such a violation or 
enforcing or implementing such law.
    (6) To Federal, state, local, tribal, foreign, or international 
licensing agencies or associations which require information concerning 
the suitability or eligibility of an individual for a license or 
permit.
    (7) In an appropriate proceeding before a court, or administrative 
or adjudicative body, when the Department of Justice determines that 
the records are arguably relevant to the proceeding; or in an 
appropriate proceeding before an administrative or adjudicative body 
when the adjudicator determines the records to be relevant to the 
proceeding.
    (8) To contractors, grantees, experts, consultants, students, and 
others performing or working on a contract, service, grant, cooperative 
agreement, or other assignment for the Federal Government, when 
necessary to accomplish an agency function related to this system of 
records.
    (9) The Department of Justice may disclose relevant and necessary 
information to a former employee of the Department for purposes of: 
Responding to an official inquiry by a Federal, state, or local 
government entity or professional licensing authority, in accordance 
with applicable Department regulations; or facilitating communications 
with a former employee that may be necessary for personnel-related or 
other official purposes where the Department requires information and/
or consultation assistance from the former employee regarding a matter 
within that person's former area of responsibility.
    (10) Information may be disclosed to the Office of Personnel 
Management which conducts audits of these records.

Disclosure to Consumer Reporting Agencies:
    Not applicable.

Policies and Practices for Storing, Retrieving, Accessing, Retaining, 
and Disposing of Records in the System:
Storage:
    Unless otherwise noted herein, all information is recorded on paper 
material. Paper materials are stored within file jackets and metal file 
cabinets. Summary information, as described above, is maintained in 
electronic format and stored on data processing-type storage medium or 
on magnetic tape.

Retrievability:
    Information is retrieved by using the name of the applicant.

Safeguards:
    Information in this system is safeguarded in accordance with 
applicable laws, rules, and policies, including the Department's 
automated systems security and access policies. The required use of 
password protection identification features and other system protection 
methods also restrict access. Access is limited to those officers and 
employees of the agency who have an official need for access in order 
to perform their duties. Buildings in which the records are located are 
under security guard, and access to premises is by official 
identification. The Personnel Office in the Division is in a space 
which has locked key entry doors which may only be entered with an 
encrypted card key. A password is required to access an electronic 
database and passwords are changed every 90 days.

Retention and Disposal:
    Information in the applicant files is retained until after a 
decision is made as to the employment of the applicant, usually for one 
year and, for some files, up to two years after the decision.
    Summary information in electronic format is retained permanently. 
Closed records designated permanent are retired at the Records Center, 
where they will remain until the statutory access restrictions of 26 
U.S.C. 6103 are resolved.

System Manager(s) and Address:
    Assistant Attorney General; Tax Division; U.S. Department of 
Justice; 950 Pennsylvania Avenue, NW., Washington, DC 20530.

Notification Procedure:
    An inquiry concerning this system should be directed to the System 
Manager listed above.

Record Access Procedures:
    A request for access to a record contained in this system must be 
made in writing, with the envelope and the letter clearly marked 
`Privacy Access Request'. Include in the request the name of the 
individual involved, the individual's birth date and place, or any 
other identifying number which may be of assistance in locating the 
record, as well as the position applied for. The requester will also 
provide a return address for transmitting the information. Access 
requests will be directed to the System Manager listed above. Some 
information may be exempt from access provisions as described in the 
section entitled ``Exemptions Claimed for the System.'' A determination 
whether a record may be accessed will be made at the time a request is 
received.

Contesting Record Procedures:
    Individuals desiring to contest or amend information maintained in 
the system should direct their request to the System Manager listed 
above, stating clearly and concisely which information is being 
contested, the reasons for contesting it, and the proposed amendment to 
the information sought. Some information may be exempt from contesting 
records, records procedures, or both, as described in the section 
entitled ``Exemptions Claimed for the System.'' A determination whether 
a record, a record procedure(s), or both, may be contested will be made 
at the time a request is received.

Record Source Categories:
    Generally, sources of information contained in the system are the 
individual applicants, persons referring or recommending the applicant, 
and employees and officials of the Division and the Department.

Exemptions Claimed for the System:
    The Attorney General is exempting this system from 5 U.S.C. 552a 
subsections (c)(3) and (d)(1), pursuant to 5 U.S.C. 552a(k)(5). The 
final rule claiming these exemptions is published in today's Federal 
Register.

 [FR Doc. E6-3149 Filed 3-6-06; 8:45 am]
BILLING CODE 4410-16-P