Privacy Act of 1974, as Amended, 64403-64409 [2010-26323]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 75, Number 201 (Tuesday, October 19, 2010)]
[Notices]
[Pages 64403-64409]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-26323]


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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 alterations to three Privacy Act systems of 
records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, the Department of the Treasury, Internal Revenue 
Service (IRS), gives notice of proposed alternations to three Privacy 
Act systems of records related to the functions of the Office of 
Professional Responsibility (OPR): Treasury/IRS 37.006, Correspondence, 
Miscellaneous Records, and Information Management Records; Treasury/IRS 
37.007, Practitioner Disciplinary Records; and Treasury/IRS 37.009, 
Enrolled Agents and Resigned Enrolled Agents.

DATES: Comments must be received no later than November 18, 2010. The 
proposed altered systems will become effective November 29, 2010, 
unless the IRS receives comments which cause reconsideration of this 
action.

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 in the IRS Freedom of Information Reading Room 
(Room 1621) at the above address. The telephone number for the Reading 
Room is (202) 622-5164 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Earl Prater, Senior Counsel, OPR, at 
(202) 622-8018 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The regulations governing practice before 
the IRS, issued under the authority of 31 U.S.C. 330, are set out at 31 
CFR part 10, and are published in pamphlet form as Treasury Department 
Circular No. 230 (Circular 230). As authorized by 31 CFR part 10, the 
Director, OPR, acts on applications for enrollment to practice before 
the IRS; makes inquiries with respect to matters under OPR's 
jurisdiction; institutes and provides for the conduct of disciplinary 
proceedings relating to practitioners (attorneys,

[[Page 64404]]

certified public accountants, enrolled agents, enrolled actuaries, and 
enrolled retirement plan agents), appraisers, and employers, firms, or 
other entities on whose behalf these individuals act; and performs 
other duties as are necessary or appropriate to carry out OPR's 
functions under 31 CFR part 10 or as prescribed by the Secretary of the 
Treasury or his delegate.
    The IRS currently maintains three Privacy Act systems of records 
related to the functions of OPR. Notices describing these systems of 
records were most recently published at 73 FR 13326-13330, March 12, 
2008. As described below, the IRS proposes to alter the three systems.

(1) Treasury/IRS 37.006--Correspondence, Miscellaneous Records, and 
Information Management Records

    The following alterations to this system of records are proposed:
    (a) To add Martinsburg, West Virginia, and Memphis, Tennessee, to 
``System Location'';
    (b) To revise ``Categories of Individuals Covered by the System'' 
to include individual sponsors of continuing professional education for 
enrolled retirement plan agents and to refer to former Government 
employees who ``submit'' (rather than ``must file'') statements that 
their current firm has isolated them from representations that would 
create a post-employment conflict of interest;
    (c) To revise routine use (1) by amending the phrase ``and the IRS 
or the Department of Justice determines'' to read ``and the IRS 
determines'';
    (d) To revise routine use (6) by substituting ``IRS'' in place of 
``Department'' to reflect that the records in this system are IRS 
records, not Department of the Treasury records; and
    (e) To make necessary ``housekeeping'' alterations, such as making 
phrasing and punctuation consistent with other IRS system of record 
notices and revising legal citations.

(2) Treasury/IRS 37.007--Practitioner Disciplinary Records

    The following alterations to this system of records are proposed:
    (a) To add Martinsburg, West Virginia, and Memphis, Tennessee, to 
``System Location'';
    (b) To add enrolled retirement plan agents and individuals who 
submit disciplinary referrals to OPR to ``Categories of Individuals 
Covered by the System'';
    (c) To revise routine use (1) by amending the phrase ``and the IRS 
or the Department of Justice determines'' to read ``and the IRS 
determines'';
    (d) To restate routine use (7) authorizing disclosure to the public 
of documents in disciplinary proceedings to list only reports and 
decisions of the Secretary of the Treasury, or his delegate, including 
any reports and decisions of the administrative law judge;
    (e) To restate routine use (8) authorizing disclosure to the public 
of information concerning individuals who have received a disciplinary 
sanction or who have been denied eligibility to engage in limited 
practice before the IRS to add enrolled retirement plan agents;
    (f) To restate routine use (10) authorizing disclosure of 
information to a public, quasi-public, or private professional 
``organization or association'' to clarify that such terms include 
entities designated as, or considered to be, an ``authority'' or 
``agency'';
    (g) To restate routine use (11) authorizing disclosure of 
information concerning the status of disciplinary investigations to 
individuals who have submitted reports of possible violations of 31 CFR 
part 10 to permit disclosure of OPR's determination that the reported 
conduct does not warrant a censure, suspension, or disbarment;
    (h) To insert a new routine use (13) authorizing disclosure of 
information to a state tax agency for tax administration purposes, 
including the agency's efforts to ensure compliance with ethical rules 
and standards of conduct by individuals authorized to practice or 
individuals who seek permission to practice before the agency 
(disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103);
    (i) Renumbering the former routine use (13) as routine use (14) and 
amending the routine use by substituting ``IRS'' in place of 
``Department'' to reflect that the records in this system are IRS 
records, not Department of the Treasury records; and
    (j) To make necessary ``housekeeping'' alterations, such as making 
phrasing and punctuation consistent with other IRS system of record 
notices and revising legal citations.

(3) Treasury/IRS 37.009--Enrolled Agents and Resigned Enrolled Agents

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Enrolled Agent and 
Enrolled Retirement Plan Agent Records'';
    (b) To add Martinsburg, West Virginia, and Memphis, Tennessee, to 
``System Location'';
    (c) To add enrolled retirement plan agents to ``Categories of 
Individuals Covered by the System'';
    (d) To replace ``the enrolled agent program'' with ``the enrollment 
program'' in ``Purpose(s)'';
    (e) To revise routine use (1) by amending the phrase ``and the IRS 
or the Department of Justice determines'' to read ``and the IRS 
determines'';
    (f) To restate routine use (7) authorizing disclosure to the public 
of information concerning individuals who are, or were, enrolled to 
practice before the IRS to permit the disclosure of additional 
information to assist taxpayers in locating enrolled individuals and in 
verifying individuals' enrollment status;
    (g) To restate routine use (8) authorizing disclosure of 
information to a public, quasi-public, or private professional 
``organization or association'' to clarify that such terms include 
entities designated as, or considered to be, an ``authority'' or 
``agency'';
    (h) To insert a new routine use (9) authorizing disclosure of 
information to a state tax agency for tax administration purposes, 
including the agency's efforts to ensure compliance with ethical rules 
and standards of conduct by individuals authorized to practice or 
individuals who seek permission to practice before the agency 
(disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103); and
    (i) Renumbering the former routine use (9) as routine use (10) and 
amending the routine use by substituting ``IRS'' in place of 
``Department'' to reflect that the records in this system are IRS 
records, not Department of the Treasury records; and
    (j) To make necessary ``housekeeping'' alterations, such as making 
phrasing and punctuation consistent with other IRS system of record 
notices and revising legal citations.
    A final rule is being published separately in the Federal Register 
to revise 31 CFR 1.36 (g)(1)(viii) to amend the name of Treasury/IRS 
37.009 to read ``Enrolled Agent and Enrolled Retirement Plan Agent 
Records''.
    The report of the altered systems of records, as required by 5 
U.S.C. 552a(r) of the Privacy Act has been submitted to the Committee 
on Oversight and 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 (OMB), pursuant to Appendix I 
to OMB Circular A-130, ``Federal Agency Responsibilities for 
Maintaining

[[Page 64405]]

Records About Individuals,'' dated November 30, 2000.
    The three proposed altered systems of records, described above, are 
published in their entirety below.

    Date: September 28, 2010.
Melissa Hartman,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
TREASURY/IRS 37.006

System Name:
    Correspondence, Miscellaneous Records, and Information Management 
Records--Treasury/IRS.

System Location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Detroit Computing Center, Detroit, 
Michigan; Martinsburg, West Virginia; and Memphis, Tennessee.

Categories of Individuals Covered by the System:
    Individuals who correspond with OPR, individuals on whose behalf 
correspondence is initiated, and individuals who are the subject of 
correspondence; individuals who file, pursuant to 31 CFR part 10, 
program sponsor agreements for continuing professional education for 
enrolled agents or enrolled retirement plan agents; individuals who 
request, pursuant to 31 CFR part 10, authorization to make a special 
appearance before the IRS to represent another person in a particular 
matter; former Government employees who, pursuant to 31 CFR part 10, 
submit statements that their current firm has isolated them from 
representations that would create a post-employment conflict of 
interest; individuals who appeal from determinations that they are 
ineligible to engage in limited practice before the IRS under 31 CFR 
part 10; and individuals who serve as point of contact for 
organizations (including organizations that apply for recognition as a 
sponsor of continuing professional education for enrolled agents or 
enrolled retirement plan agents and tax clinics that request OPR to 
issue special orders authorizing tax clinic personnel to practice 
before the IRS).

Categories of Records in the System:
    Correspondence (including, but not limited to, letters, faxes, 
telegrams, and emails) sent and received; mailing lists of, and 
responses to, quality and improvement surveys of individuals; program 
sponsor agreements for continuing professional education; requests for 
authorization to make a special appearance before the IRS; statements 
of isolation from representations that would create a post-employment 
conflict of interest; appeals from determinations of ineligibility to 
engage in limited practice; records pertaining to consideration of 
these matters; and workload management records.

Authority for maintenance of the system:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

Purpose(s):
    To permit OPR to manage correspondence, to track responses from 
quality and improvement surveys, to manage workloads, and to collect 
and maintain other administrative records that are necessary for OPR to 
perform its functions under the regulations governing practice before 
the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230, and its 
functions under other grants of authority.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) 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 if 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, the proceeding; and the IRS determines that the information is 
relevant and necessary to the proceeding or advice sought.
    (2) 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 individual capacity if 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, the proceeding; and the 
IRS or the Department of Justice 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.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a 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 a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

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

Retrievability:
    By individual's name. Non-unique names will be distinguished by 
addresses.

[[Page 64406]]

Safeguards:
    Access controls are not less than those published in IRM 10.8, 
Information Technology (IT) Security, and IRM 1.16, Physical Security 
Program.

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

System manager(s) and address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 20224.

Notification procedures:
    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 listed above.

Record access procedures:
    Individuals seeking access to any record contained in this system, 
or seeking to contest its content, may inquire in accordance with 
instructions appearing at 31 CFR part 1, Subpart C, Appendix B. 
Inquiries should be addressed to the system manager listed above.

Contesting record procedures:
    See ``Record Access Procedures'' above.

Record source categories:
    Individuals, other correspondents, and Treasury Department records.

Exemptions claimed for the system:
    None.
TREASURY/IRS 37.007

System name:
    Practitioner Disciplinary Records --Treasury/IRS.

System Location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Martinsburg, West Virginia; and Memphis, 
Tennessee.

Categories of Individuals Covered By the System:
    Subjects and potential subjects of disciplinary proceedings 
relating to attorneys, certified public accountants, enrolled agents, 
enrolled actuaries, enrolled retirement plan agents, and appraisers; 
subjects or potential subjects of actions to deny eligibility to engage 
in limited practice before the IRS or actions to withdraw eligibility 
to practice before the IRS in any other capacity; individuals who have 
received disciplinary sanctions or whose eligibility to practice before 
the IRS has been denied or withdrawn; and individuals who have 
submitted to OPR information concerning potential violations of 31 CFR 
part 10.

Categories of Records in the System:
    Information sent to, or collected by, OPR concerning potential 
violations of 31 CFR part 10, including disciplinary decisions and 
orders (and related records) of Federal or state courts, agencies, 
bodies, and other licensing authorities; records pertaining to OPR's 
investigation and evaluation of such information; records of 
disciplinary proceedings brought by OPR before administrative law 
judges, including records of appeals from decisions in such 
proceedings; petitions for reinstatement to practice before the IRS 
(and related records); Federal court orders enjoining individuals from 
representing taxpayers before the IRS; and press releases concerning 
such injunctions.

Authority for Maintenance of the System:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

Purpose(s):
    To enforce and administer the regulations governing practice before 
the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230; to make 
available to the general public information about disciplinary 
proceedings and disciplinary sanctions; to assist public, quasi-public, 
or private professional authorities, agencies, organizations, and 
associations and other law enforcement and regulatory authorities in 
the performance of their duties in connection with the administration 
and maintenance of standards of integrity, conduct, and discipline; and 
to assist state tax agencies in their efforts to ensure compliance with 
ethical rules and standards of conduct by individuals authorized to 
practice or individuals who seek permission to practice before the 
agency.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) 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 if 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, the proceeding; and the IRS determines that the information is 
relevant and necessary to the proceeding or advice sought.
    (2) 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 individual capacity if 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, the proceeding; and the 
IRS or the Department of Justice 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.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a 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 a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) Subject to the protective measures in 31 CFR part 10, make 
available for public inspection or otherwise disclose

[[Page 64407]]

to the general public reports and decisions of the Secretary of the 
Treasury, or his delegate, in disciplinary proceedings, including any 
reports and decisions of the administrative law judge.
    (8) Make available for public inspection or otherwise disclose to 
the general public, after the final agency decision has been issued or 
after OPR has taken final action: (a) The name, mailing address, 
professional designation (attorney, certified public accountant, 
enrolled agent, enrolled actuary, enrolled retirement plan agent, or 
appraiser), type of disciplinary sanction, effective dates, and 
information about the conduct that gave rise to the sanction pertaining 
to individuals who have been censured, individuals who have been 
suspended or disbarred from practice before the IRS, individuals who 
have resigned as an enrolled agent or an enrolled retirement plan agent 
in lieu of a disciplinary proceeding being instituted or continued, 
individuals upon whom a monetary penalty has been imposed, and 
individual appraisers who have been disqualified; and (b) the name, 
mailing address, representative capacity (family member; general 
partner; full-time employee or officer of a corporation, association, 
or organized group; full-time employee of a trust, receivership, 
guardianship, or estate; officer or regular employee of a government 
unit; an individual representing a taxpayer outside the United States; 
or unenrolled return preparer), the fact of the denial of eligibility 
for limited practice, effective dates, and information about the 
conduct that gave rise to the denial pertaining to individuals who have 
been denied eligibility to engage in limited practice before the IRS 
pursuant to 31 CFR part 10.
    (9) Make available for public inspection or otherwise disclose to 
the general public: The name, mailing address, professional designation 
or representative capacity, the fact of being enjoined from 
representing taxpayers before the IRS, the scope of the injunction, 
effective dates, and information about the conduct that gave rise to 
the injunction pertaining to individuals who have been enjoined by any 
Federal court from representing taxpayers before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (11) Disclose upon written request to a member of the public who 
has submitted to OPR written information concerning potential 
violations of the regulations governing practice before the IRS: (a) 
That OPR is currently investigating or evaluating the information; (b) 
that OPR has determined that no action will be taken, because 
jurisdiction is lacking, because a disciplinary proceeding would be 
time-barred, or because the information does not constitute actionable 
violations of the regulations; (c) that OPR has determined that the 
reported conduct does not warrant a censure, suspension, or disbarment; 
and (d) if applicable, the name of the authority, agency, organization, 
or association or Department of the Treasury or IRS office to which OPR 
has referred the information.
    (12) Disclose to the Office of Personnel Management the identity 
and status of disciplinary cases in order for the Office of Personnel 
Management to process requests for assignment of administrative law 
judges employed by other Federal agencies to conduct disciplinary 
proceedings.
    (13) Disclose information to a state tax agency for tax 
administration purposes, including the agency's efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.
    (14) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

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

Retrievability:
    By individual's name, social security number (SSN) (where 
available), or complaint number pertaining to a disciplinary 
proceeding. Non-unique names will be distinguished by addresses.

Safeguards:
    Access controls are not less than those published in IRM 10.8, 
Information Technology (IT) Security, and IRM 1.16, Physical Security 
Program.

Retention and Disposal:
    Records are retained in accordance IRM 1.15, Records Management.

System Manager(s) and Address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 20224.

Notification Procedures:
    This system of records 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 U.S.C. 
552a(k)(2).

Record Access Procedures:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

Contesting Record Procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Records Access 
Procedures'' above.

Record Source Categories:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, or bodies; professional authorities, 
agencies, organizations, or associations; state tax agencies; Treasury 
Department records; and public records.

Exemptions Claimed For The System:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). (See 31 CFR 1.36.)

[[Page 64408]]

TREASURY/IRS 37.009

System Name:
    Enrolled Agent and Enrolled Retirement Plan Agent Records --
Treasury/IRS.

System Location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Detroit Computing Center, Detroit, 
Michigan; Martinsburg, West Virginia, and Memphis, Tennessee.

Categories of Individuals Covered By the System:
    Individuals currently or formerly enrolled to practice before the 
IRS; applicants for enrollment to practice before the IRS, including 
those who have appealed denial of applications for enrollment; and 
candidates for enrollment examinations.

Categories of Records in the System:
    Applications for enrollment to practice before the IRS; records 
pertaining to OPR's investigation and evaluation of eligibility for 
enrollment; appeals from denials of applications for enrollment (and 
related records); records relating to enrollment examinations, 
including candidate applications, answer sheets, and examination 
scores; applications for renewal of enrollment, including information 
on continuing professional education; and administrative records 
pertaining to enrollment status, including current status, dates of 
enrollment, dates of renewal, and dates of resignation or termination.

Authority for Maintenance of the System:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

Purpose(s):
    To administer the enrollment program under the regulations 
governing practice before the IRS, which are set out at 31 CFR part 10 
and are published in pamphlet form as Treasury Department Circular No. 
230; to make available to the general public sufficient information to 
assist taxpayers in locating enrolled individuals and in accurately 
verifying individuals' enrollment status; to assist public, quasi-
public, or private professional authorities, agencies, organizations, 
and associations and other law enforcement and regulatory authorities 
in the performance of their duties in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline; and to assist state tax agencies in their efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) 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 if 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, the proceeding; and the IRS determines that the information is 
relevant and necessary to the proceeding or advice sought.
    (2) 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 individual capacity if 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, the proceeding; and the 
IRS or the Department of Justice 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.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a 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 a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) Make available for public inspection or otherwise disclose to 
the general public the name, enrollment number, and enrollment status 
(active, inactive, inactive retired, terminated for failure to meet the 
requirements for renewal of enrollment, or resigned for reasons other 
than in lieu of a disciplinary proceeding being instituted or 
continued, including effective dates), as well as the mailing address, 
company or firm name, telephone number, fax number, e-mail address, and 
Web site address, pertaining to individuals who are, or were, enrolled 
to practice before the IRS.
    (8) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (9) Disclose information to a state tax agency for tax 
administration purposes, including the agency's efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.
    (10) Disclose information to appropriate agencies, entities, and 
persons when (a) The IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely

[[Page 64409]]

upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the IRS' efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

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

Retrievability:
    By individual's name (including other names used), social security 
number (SSN) (where available), enrollment examination candidate 
number, enrollment application control number, enrollment number, or 
street address. Non-unique names will be distinguished by addresses.

Safeguards:
    Access controls are not less than those published in IRM 10.8, 
Information Technology (IT) Security, and IRM 1.16, Physical Security 
Program.

Retention and Disposal:
    Records are retained in accordance with IRM 1.15, Records 
Management.

System Manager(s) and Address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 20224.

Notification Procedures:
    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 U.S.C. 552a(k)(2).

Record Access Procedures:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

Contesting Record Procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

Record Source Categories:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, or bodies; professional authorities, 
agencies, organizations, or associations; state tax agencies; Treasury 
Department records; and public records.

Exemptions Claimed For The System:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). (See 31 CFR 1.36.)

[FR Doc. 2010-26323 Filed 10-18-10; 8:45 am]
BILLING CODE 4830-01-P