Privacy Act of 1974; Implementation, 70640-70644 [2011-29385]
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Federal Register / Vol. 76, No. 220 / Tuesday, November 15, 2011 / Rules and Regulations
The interest assumptions are intended
to reflect current conditions in the
financial and annuity markets.
Assumptions under the benefit
payments regulation are updated
monthly. This final rule updates the
benefit payments interest assumptions
for December 2011.1
The December 2011 interest
assumptions under the benefit payments
regulation will be 1.50 percent for the
period during which a benefit is in pay
status and 4.00 percent during any years
preceding the benefit’s placement in pay
status. In comparison with the interest
assumptions in effect for November
2011, these interest assumptions are
unchanged.
PBGC has determined that notice and
public comment on this amendment are
impracticable and contrary to the public
interest. This finding is based on the
Rate set
For plans with a valuation
date
On or after
*
218
Before
need to determine and issue new
interest assumptions promptly so that
the assumptions can reflect current
market conditions as accurately as
possible.
Because of the need to provide
immediate guidance for the payment of
benefits under plans with valuation
dates during December 2011, PBGC
finds that good cause exists for making
the assumptions set forth in this
amendment effective less than 30 days
after publication.
PBGC has determined that this action
is not a ‘‘significant regulatory action’’
under the criteria set forth in Executive
Order 12866.
Because no general notice of proposed
rulemaking is required for this
amendment, the Regulatory Flexibility
Act of 1980 does not apply. See 5 U.S.C.
601(2).
3. In appendix C to part 4022, Rate Set
218, as set forth below, is added to the
table.
On or after
*
218
Before
*
12–1–11
1. The authority citation for part 4022
continues to read as follows:
■
Authority: 29 U.S.C. 1302, 1322, 1322b,
1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set
218, as set forth below, is added to the
table.
■
Appendix B to Part 4022—Lump Sum
Interest Rates for PBGC Payments
*
*
*
*
*
i3
4.00
n1
*
*
4.00
n2
*
7
8
n1
n2
Appendix C to Part 4022—Lump Sum
Interest Rates for Private-Sector
Payments
*
For plans with a valuation
date
PART 4022—BENEFITS PAYABLE IN
TERMINATED SINGLE-EMPLOYER
PLANS
i2
*
4.00
1.50
■
Rate set
i1
*
1–1–12
Employee benefit plans, Pension
insurance, Pensions, Reporting and
recordkeeping requirements.
In consideration of the foregoing, 29
CFR part 4022 is amended as follows:
Deferred annuities (percent)
Immediate
annuity rate
(percent)
*
12–1–11
List of Subjects in 29 CFR Part 4022
*
*
*
Deferred annuities (percent)
Immediate
annuity rate
(percent)
i1
1.50
i2
*
4.00
*
1–1–12
*
4.00
i3
*
Issued in Washington, DC, on this 4th day
of November 2011.
Laricke Blanchard,
Deputy Director for Policy, Pension Benefit
Guaranty Corporation.
DEPARTMENT OF THE TREASURY
[FR Doc. 2011–29461 Filed 11–14–11; 8:45 am]
RIN 1505–AC33
Office of the Secretary
31 CFR Part 1
BILLING CODE 7709–01–P
Privacy Act of 1974; Implementation
Internal Revenue Service,
Treasury.
ACTION: Final rule.
AGENCY:
*
4.00
*
7
8
consolidation of existing Internal
Revenue Service (IRS) systems of
records and to continue to exempt the
resulting revised systems of records
from certain provisions of the Privacy
Act. The Office of Chief Counsel has
consolidated twelve systems of records
into six systems of records. This final
rule migrates the previously approved
exemptions to the newly revised,
renamed, and renumbered systems of
records.
This rule is effective November
15, 2011.
ADDRESSES: Inquiries may be addressed
to Sarah Tate, Office of Associate Chief
Counsel, Procedure & Administration,
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SUMMARY:
In accordance with the
requirements of the Privacy Act of 1974,
as amended, 5 U.S.C. 552a, the
Department of the Treasury gives notice
of an amendment to this part to reflect
1 Appendix B to PBGC’s regulation on Allocation
of Assets in Single-Employer Plans (29 CFR Part
4044) prescribes interest assumptions for valuing
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DATES:
benefits under terminating covered single-employer
plans for purposes of allocation of assets under
ERISA section 4044. Those assumptions are
updated quarterly.
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Federal Register / Vol. 76, No. 220 / Tuesday, November 15, 2011 / Rules and Regulations
Internal Revenue Service, 1111
Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT:
Sarah Tate, Office of Associate Chief
Counsel, Procedure & Administration,
Internal Revenue Service, 1111
Constitution Avenue NW., Washington,
DC 20224. Ms. Tate may be reached via
telephone at (202) 622–4570 (not a tollfree call).
SUPPLEMENTARY INFORMATION: When the
IRS first promulgated its systems of
records in 1975, the Office of Chief
Counsel was aligned, in its headquarters
operations, by the nature of the work
performed and, in its field operations,
by the type of the litigation activities
performed. In 1998, Congress enacted
the Internal Revenue Restructuring &
Reform Act (RRA98), which, among
other things, mandated the most
dramatic organizational changes in the
IRS (and the Office of Chief Counsel)
since 1952. RRA98 directed the IRS to
shift from a geographically based
structure to a structure that serves
particular groups of taxpayers with
similar needs (i.e., individuals, small
businesses, large businesses, and tax
exempt entities). The Office of Chief
Counsel reorganized itself to more
closely align to the restructured IRS,
and the revised notices simplify the
manner in which the Office of Chief
Counsel maintains individually
identifiable information. This direct
final rule does not alter the exemptions
claimed for the individually identifiable
information maintained in the
consolidated systems of records.
The Chief Counsel, IRS has
reorganized the twelve systems of
records it maintains pursuant to the
Privacy Act, which have been
consolidated into six systems of records.
These systems of records contain
information maintained by the IRS for
which an exemption has been
established previously. On October 2,
1975, the Department published its final
rule which included the exemption
claimed pursuant 5 U.S.C. 552a(j)(2)
and, (k)(2), published at 40 FR 45695,
and the exemption claimed pursuant to
5 U.S.C. 552a(k)(5), published at 40 FR
45697.
The Department of the Treasury is
publishing separately in the Federal
Register the notices of the consolidated
systems of records to be maintained by
IRS.
Under 5 U.S.C. 552a(j)(2), the head of
a Federal agency may promulgate rules
to exempt a system of records from
certain provisions of 5 U.S.C. 552a if the
system of records is ‘‘maintained by an
agency or component thereof which
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performs as its principal function any
activity pertaining to the enforcement of
criminal laws, including police efforts
to prevent, control, or reduce crime or
to apprehend criminals, and the
activities of prosecutors, courts,
correctional, probation, pardon, or
parole authorities, and which consists of
(A) Information compiled for the
purpose of identifying individual
criminal offenders and alleged offenders
and consisting only of identifying data
and notations of arrests, the nature and
disposition of criminal charges,
sentencing, confinement, release, and
parole and probation status; (B)
information compiled for the purpose of
a criminal investigation, including
reports of informants and investigators,
and associated with an identifiable
individual; or (C) reports identifiable to
an individual compiled at any stage of
the process of enforcement of the
criminal laws from arrest or indictment
through release from supervision.’’
To the extent that these systems of
records contain investigative material
within the provisions of 5
U.S.C.552a(j)(2), the Department of the
Treasury has previously exempted
material which will now be maintained
in the following systems of records from
various provisions of the Privacy Act
pursuant to 5 U.S.C. 552a(j)(2):
Treasury/IRS 90.001—Chief Counsel
Management Information System
Records.
Treasury/IRS 90.003—Chief Counsel
Litigation and Advice (Criminal)
Records.
Treasury/IRS 90.004—Chief Counsel
Legal Processing Division Records.
Treasury/IRS 90.005—Chief Counsel
Library Records.
The exemption under 5 U.S.C.
552a(j)(2) for the above-referenced
systems of records is from provisions 5
U.S.C. 552a (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).
Under 5 U.S.C. 552a(k)(2), the head of
a Federal agency may promulgate rules
to exempt a system of records from
certain provisions of 5 U.S.C. 552a if the
system of records is ‘‘investigatory
material compiled for law enforcement
purposes, other than material within the
scope of subsection (j)(2).’’ To the extent
that these systems of records contain
investigative material within the
provisions of 5 U.S.C. 552a(k)(2), the
Department of the Treasury has
previously exempted material that will
now be maintained in the following
systems of records from various
provisions of the Privacy Act pursuant
to 5 U.S.C. 552a(k)(2):
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70641
Treasury/IRS 90.001—Chief Counsel
Management Information System
Records.
Treasury/IRS 90.002—Chief Counsel
Litigation and Advice (Civil) Records.
Treasury/IRS 90.004—Chief Counsel
Legal Processing Division Records.
Treasury/IRS 90.005—Chief Counsel
Library Records.
The exemption under 5 U.S.C.
552a(k)(2) for the above-referenced
systems of records is from provisions 5
U.S.C. 552a(c)(3), (d)(1), (d)(2), (d)(3),
(d)(4), (e)(1), (e)(4)(G), (e)(4)(H), (e)(4)(I),
and (f).
The following are the reasons why the
investigative material contained in the
above-referenced systems of records
maintained by IRS have been exempted
from various provisions of the Privacy
Act pursuant to 5 U.S.C. 552a(j)(2) and/
or 5 U.S.C. 552a(k)(2) since 1975.
(1) 5 U.S.C. 552a(e)(4)(G) and (f)(l)
enable individuals to inquire whether a
system of records contains records
pertaining to themselves. Disclosure of
this information to the subjects of
investigations would provide
individuals with information
concerning the nature and scope of any
current investigation. Further, providing
information as required by this
provision would alert the individual to
the existence of an investigation and
afford the individual an opportunity to
attempt to conceal his/her criminal
activities so as to avoid apprehension,
may enable the individual to avoid
detection or apprehension, may enable
the destruction or alteration of evidence
of the criminal conduct that would form
the basis for an arrest, and could impede
or impair IRS’s ability to investigate the
matter. In addition, to provide this type
of information may enable individuals
to learn whether they have been
identified as subjects of investigation.
(2) 5 U.S.C. 552a(d)(1), (e)(4)(H), and
(f)(2), (3), and (5) grant individuals
access, or concern procedures by which
an individual may gain access, to
records pertaining to themselves.
Disclosure of this information to the
subjects of investigations would provide
them with information concerning the
nature and scope of any current
investigation, may enable them to avoid
detection or apprehension, may enable
them to destroy or alter evidence of
criminal conduct that would form the
basis for their arrest, and could impede
or impair IRS’s ability to investigate the
matter. In addition, permitting access to
investigative files and records could
disclose the identity of confidential
sources and the nature of the
information supplied by informants as
well as endanger the physical safety of
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those sources by exposing them to
possible reprisals for having provided
the information. Confidential sources
and informers might refuse to provide
IRS with valuable information unless
they believe that their identities would
not be revealed through disclosure of
their names or the nature of the
information they supplied. Loss of
access to such sources would seriously
impair IRS’s ability to perform its law
enforcement responsibilities.
Furthermore, providing access to
records contained in the systems of
records could reveal the identities of
undercover law enforcement officers
who compiled information regarding the
individual’s criminal activities, thereby
endangering the physical safety of those
undercover officers by exposing them to
possible reprisals. Permitting access in
keeping with these provisions would
also discourage other law enforcement
and regulatory agencies from freely
sharing information with IRS and thus
would restrict its access to information
necessary to accomplish its mission
most effectively.
(3) 5 U.S.C. 552a(d)(2), (3), and (4),
(e)(4)(H), and (f)(4) permit an individual
to request amendment of a record
pertaining to the individual or concern
related procedures, and require the
agency either to amend the record or to
note the disputed portion of the record,
and to provide a copy of the
individual’s statement of disagreement
with the agency’s refusal to amend a
record to persons or other agencies to
whom the record is thereafter disclosed.
Since these provisions depend upon the
individual having access to his or her
records, and since an exemption from
the provisions of 5 U.S.C. 552a relating
to access to records is proposed, for the
reasons set out in the preceding
paragraph of this section, these
provisions should not apply to the
above-listed systems of records.
(4) 5 U.S.C. 552a(c)(3) requires an
agency to make accountings of
disclosures of a record available to the
individual named in the record upon
his or her request. Making accountings
of disclosures available to the subjects
of investigations would alert them to the
fact that IRS is conducting an
investigation into their activities as well
as identify the nature, scope, and
purpose of that investigation. Providing
accountings to the subjects of
investigations would alert them to the
fact that IRS has information regarding
their activities and could inform them of
the general nature of that information.
The subjects of the investigations, if
provided an accounting of disclosures,
would be able to take measures to avoid
detection or apprehension by altering
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their operations or by destroying or
concealing evidence that would form
the basis for detection or apprehension.
(5) 5 U.S.C. 552a(c)(4) requires an
agency to inform any person or other
agency about any correction or notation
of dispute that the agency made in
accordance with 5 U.S.C. 552a(d) to any
record that the agency disclosed to the
person or agency if an accounting of the
disclosure was made. Since this
provision depends on an individual’s
having access to and an opportunity to
request amendment of records
pertaining to the individual, and since
an exemption from the provisions of 5
U.S.C. 552a relating to access to, and
amendment of, records is proposed for
the reasons set out in paragraph (2) of
this section, this provision should not
apply to these systems of records.
(6) 5 U.S.C. 552a(e)(4)(I) requires an
agency to publish a general notice
listing the categories of sources for
information contained in a system of
records. Revealing sources of
information could disclose investigative
techniques and procedures, result in
threats or reprisals against confidential
informants by the subjects of
investigations, and cause confidential
informants to refuse to give full
information to criminal investigators for
fear of having their identities as sources
disclosed.
(7) 5 U.S.C. 552a(e)(1) requires an
agency to maintain in its records only
such information about an individual as
is relevant and necessary to accomplish
a purpose of the agency required to be
accomplished by statute or Executive
Order. The term ‘‘maintain,’’ as defined
in 5 U.S.C. 552a(a)(3), includes
‘‘collect’’ and ‘‘disseminate.’’ The
application of this provision could
impair IRS’s ability to collect and
disseminate valuable law enforcement
information. In the early stages of an
investigation, it may be impossible to
determine whether information
collected is relevant and necessary, and
information that initially appears
irrelevant and unnecessary often may,
upon further evaluation or upon review
of information developed subsequently,
prove particularly relevant and
necessary to a law enforcement
program. Compliance with the records
maintenance criteria listed in the
foregoing provision would require IRS
to periodically update the investigatory
material it collects and maintains in
these systems to ensure that the
information remains timely and
complete. Further, IRS oftentimes will
uncover evidence of violations of law
that fall within the investigative
jurisdiction of other law enforcement
agencies. To promote effective law
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enforcement, IRS will refer this
evidence to other law enforcement
agencies, including State, local, and
foreign agencies, that have jurisdiction
over the offenses to which the
information relates. If required to adhere
to the provisions of 5 U.S.C. 552a(e)(1),
IRS might be placed in the position of
having to ignore information relating to
violations of law not within its
jurisdiction when that information
comes to IRS’s attention during the
collection and analysis of information in
its records.
(8) 5 U.S.C. 552a(e)(2) requires an
agency to collect information to the
greatest extent practicable directly from
the subject individual when the
information may result in adverse
determinations about an individual’s
rights, benefits, and privileges under
Federal programs. The application of
this provision to the above-referenced
systems of records would impair IRS’s
ability to collect, analyze, and
disseminate investigative, intelligence,
and enforcement information. During
criminal investigations it is often a
matter of sound investigative procedure
to obtain information from a variety of
sources to verify the accuracy of the
information obtained. IRS often collects
information about the subject of a
criminal investigation from third
parties, such as witnesses and
informants. It is usually not feasible to
rely upon the subject of the
investigation as a credible source for
information regarding his or her alleged
criminal activities. An attempt to obtain
information from the subject of a
criminal investigation will often alert
that individual to the existence of an
investigation, thereby affording the
individual an opportunity to attempt to
conceal his criminal activities so as to
avoid apprehension.
(9) 5 U.S.C. 552a(e)(3) requires an
agency to inform each individual, whom
it asks to supply information, of the
agency’s authority for soliciting the
information, whether disclosure of
information is voluntary or mandatory,
the principal purpose(s) for which the
agency will use the information, the
routine uses that may be made of the
information, and the effects on the
individual of not providing all or part of
the information. The above-referenced
systems of records should be exempted
from these provisions to avoid
impairing IRS’s ability to collect and
maintain investigative material.
Confidential sources or undercover law
enforcement officers often obtain
information under circumstances in
which it is necessary to keep the true
purpose of their actions secret so as not
to let the subject of the investigation or
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his or her associates know that a
criminal investigation is in progress.
Further, application of this provision
could result in an unwarranted invasion
of the personal privacy of the subject of
the criminal investigation, particularly
where further investigation reveals that
the subject was not involved in any
criminal activity.
(10) 5 U.S.C. 552a(e)(5) requires an
agency to maintain all records it uses in
making any determination about any
individual with such accuracy,
relevance, timeliness, and completeness
as is reasonably necessary to assure
fairness to the individual in the
determination. Since 5 U.S.C. 552a(a)(3)
defines ‘‘maintain’’ to include ‘‘collect’’
and ‘‘disseminate,’’ application of this
provision to the systems of records
would hinder the initial collection of
any information that could not, at the
moment of collection, be determined to
be accurate, relevant, timely, and
complete. In collecting information
during a criminal investigation, it is
often neither possible nor feasible to
determine accuracy, relevance,
timeliness, or completeness at the time
that the information is collected.
Information that may initially appear
inaccurate, irrelevant, untimely, or
incomplete may, when analyzed with
other available information, become
more relevant as an investigation
progresses. Compliance with the records
maintenance criteria listed in the
foregoing provision would require the
periodic review of IRS’s investigative
records to insure that the records
maintained in the system remain timely,
accurate, relevant, and complete.
(11) 5 U.S.C. 552a(e)(8) requires an
agency to make reasonable efforts to
serve notice on an individual when the
agency makes any record on the
individual available to any person
under compulsory legal process, when
such process becomes a matter of public
record. The above-referenced systems of
records should be exempted from this
provision to avoid revealing
investigative techniques and procedures
outlined in those records and to prevent
revelation of the existence of an ongoing
investigation where there is need to
keep the existence of the investigation
secret.
(12) 5 U.S.C. 552a(g) provides for civil
remedies to an individual when an
agency wrongfully refuses to amend a
record or to review a request for
amendment, when an agency
wrongfully refuses to grant access to a
record, when an agency fails to maintain
accurate, relevant, timely, and complete
records which are used to make a
determination adverse to the individual,
and when an agency fails to comply
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with any other provision of 5 U.S.C.
552a so as to adversely affect the
individual. The investigatory
information in the above-referenced
systems of records should be exempted
from this provision to the extent that the
civil remedies may relate to provisions
of 5 U.S.C. 552a from which this would
exempt the systems of records, since
there should be no civil remedies for
failure to comply with provisions from
which IRS is exempted. Exemption from
this provision will also protect IRS from
baseless civil court actions that might
hamper its ability to collect, analyze,
and disseminate investigative,
intelligence, and law enforcement data.
Under 5 U.S.C. 552a(k)(5), the head of
any agency may promulgate rules to
exempt any system of records within the
agency from certain provisions of the
Privacy Act of 1974 if the system is
investigatory material compiled solely
for the purpose of determining
suitability, eligibility, and qualifications
for Federal civilian employment or
access to classified information, but
only to the extent that the disclosure of
such material would reveal the identity
of a source who furnished information
to the Government under an express
promise that the identity of the source
would be held in confidence, or, prior
to September 27, 1975, under an
implied promise that the identity of the
source would be held in confidence.
Thus to the extent that the records in
this system can be disclosed without
revealing the identity of a confidential
source, they are not within the scope of
this exemption and are subject to all the
requirements of the Privacy Act.
This paragraph applies to the
following system of records maintained
by the Internal Revenue Service:
Treasury/IRS 90.006—Chief Counsel
Human Resources and Administrative
Records Files.
The Department has previously
exempted material that will now be
maintained in the above system of
records of this section from the
following provisions of 5 U.S.C. 552a,
pursuant to 5 U.S.C. 552a(k)(5): 5 U.S.C.
552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3),
and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C.
552a(e)(4)(G), (H), and (I), and 5 U.S.C.
552a(f).
(1) The sections of 5 U.S.C. 552a from
which the system of records has been
exempted since 1975 include in general
those providing for individuals’ access
to or amendment of records. When such
access or amendment would cause the
identity of a confidential source to be
revealed, it would impair the future
ability of the Department to compile
investigatory material for the purpose of
determining suitability, eligibility, or
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70643
qualifications for Federal civilian
employment, Federal contracts, or
access to classified information. In
addition, the systems shall be exempt
from 5 U.S.C. 552a(e)(1) which requires
that an agency maintain in its records
only such information about an
individual as is relevant and necessary
to accomplish a purpose of the agency
required to be accomplished by statute
or executive order. The Department
believes that to fulfill the requirements
of 5 U.S.C. 552a(e)(1) would unduly
restrict the agency in its information
gathering inasmuch as it is often not
until well after the investigation that it
is possible to determine the relevance
and necessity of particular information.
(2) If any investigatory material
contained in the above-named systems
becomes involved in criminal or civil
matters, exemptions of such material
under 5 U.S.C. 552a(j)(2) or (k)(2) is
hereby claimed.
These regulations are being published
as a final rule because the amendments
do not impose any requirements on any
member of the public. This amendment
is the most efficient means for the
Treasury Department to implement its
internal requirements for complying
with the Privacy Act.
Accordingly, pursuant to the
administrative procedure provisions in
5 U.S.C. 553, the Department of the
Treasury finds good cause that prior
notice and other public procedure with
respect to this rule are impracticable
and unnecessary and finds good cause
for making this rule effective on the date
of publication in the Federal Register.
In accordance with Executive Order
12866, it has been determined that this
rule is not a ‘‘significant regulatory
action’’ and, therefore, does not require
a Regulatory Impact Analysis.
The regulation will not have a
substantial direct effect on the States, on
the relationship between the national
Government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, it is
determined that this final rule does not
have federalism implications under
Executive Order 13132.
Because no notice of proposed
rulemaking is required, the provisions
of the Regulatory Flexibility Act (5
U.S.C. 601 et seq.) do not apply.
In accordance with the provisions of
the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.), the Department
of the Treasury has determined that this
rule will not impose new record
keeping, application, reporting, or other
types of information collection
requirements.
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List of Subjects in 31 CFR Part 1
Privacy.
Number
Part 1, subpart C of Title 31 of the
Code of Federal Regulations is amended
as follows:
System name
*
*
IRS 90.001 ....
*
*
*
Chief Counsel Management
Information System
Records.
Chief Counsel Litigation and
Advice (Criminal) Records.
Chief Counsel Legal Processing Division Records.
Chief Counsel Library
Records.
PART 1—[AMENDED]
IRS 90.002 ....
1. The authority citation for part 1
continues to read as follows:
■
IRS 90.004 ....
Authority: 5 U.S.C. 301, 31 U.S.C. 321,
subpart A also issued under 5 U.S.C. 552, as
amended. Subpart C also issued under 5
U.S.C. 552a.
2. Section 1.36 is amended as follows:
■ a. Paragraph (c)(1)(viii) is amended by
revising the entry for ‘‘IRS 90.001’’.
■ b. Paragraph (c)(1)(viii) is further
amended by adding entries for ‘‘IRS
90.003’’; ‘‘IRS 90.004’’; and ‘‘IRS
90.005’’ to the table in numerical order.
■ c. Paragraph (g)(1)(viii) is amended by
removing entries for ‘‘IRS 90.002’’; ‘‘IRS
90.004’’; ‘‘IRS 90.005’’; ‘‘IRS 90.009’’;
‘‘IRS 90.010’’; ‘‘IRS 90.013’’; and ‘‘IRS
90.016’’.
■ d. Paragraph (g)(1)(viii) is further
amended by adding entries for ‘‘IRS
90.001’’; ‘‘IRS 90.002’’;‘‘IRS 90.004’’,
and ‘‘IRS 90.005’’ to the table in
numerical order.
■ e. Paragraph (m)(1)(viii) is amended
by removing entries for ‘‘IRS 90.003’’
and ‘‘IRS 90.011’’.
■ f. Paragraph (m)(1)(viii) is further
amended by adding ‘‘IRS 90.006’’ to the
table in numerical order.
The revisions and additions read as
follows:
■
IRS 90.005 ....
*
*
*
(m) * * *
(1) * * *
(viii) * * *
*
*
Number
System name
*
*
IRS 90.006 ....
*
*
*
Chief Counsel Human Resources and Administrative
Records.
*
*
*
*
*
Dated: October 24, 2011.
Melissa Hartman,
Deputy Assistant Secretary for Privacy,
Transparency and Records.
[FR Doc. 2011–29385 Filed 11–14–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
§ 1.36 Systems exempt in whole or in part
from provisions of 5 U.S.C. 522a and this
part.
[Docket No. USCG–2011–1011]
*
Special Local Regulations; Seminole
Hard Rock Winterfest Boat Parade,
New River and Intracoastal Waterway,
Fort Lauderdale, FL
*
(c) * *
(1) * *
(viii) *
*
*
*
* *
*
*
System name
*
*
IRS 90.001 ....
*
*
*
Chief Counsel Management
Information System
Records.
Chief Counsel Litigation and
Advice (Criminal) Records.
Chief Counsel Legal Processing Division Records.
Chief Counsel Library
Records.
IRS 90.004 ....
jlentini on DSK4TPTVN1PROD with RULES
IRS 90.005 ....
*
*
(g) * *
(1) * *
(viii) *
*
*
*
* *
VerDate Mar<15>2010
*
*
16:12 Nov 14, 2011
Jkt 226001
Coast Guard, DHS.
Temporary final rule.
AGENCY:
Number
IRS 90.003 ....
RIN 1625–AA08
ACTION:
The Coast Guard is
establishing special local regulations on
the waters of the New River and the
Intracoastal Waterway in Fort
Lauderdale, Florida during the
Seminole Hard Rock Winterfest Boat
Parade on Saturday, December 10, 2011.
The marine parade will consist of
approximately 120 vessels. The marine
parade will begin at Cooley’s Landing
Marina and end at Lake Santa Barbara.
From Cooley’s Landing Marina, the
marine parade will transit east on the
New River, then head north on the
Intracoastal Waterway to Lake Santa
SUMMARY:
PO 00000
Frm 00008
Fmt 4700
Sfmt 4700
Barbara. These special local regulations
are necessary to provide for the safety of
life on navigable waters during the
marine parade. The special local
regulations consist of a series of moving
buffer zones around participant vessels
as they transit from Cooley’s Landing
Marina to Lake Santa Barbara. Persons
and vessels that are not participating in
the marine parade are prohibited from
entering, transiting through, anchoring
in, or remaining within any of the buffer
zones unless authorized by the Captain
of the Port Miami or a designated
representative.
DATES: This rule is effective from 2:30
p.m. until 11:30 p.m. on December 10,
2011.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket, are part of docket USCG–2011–
1011 and are available online by going
to https://www.regulations.gov, inserting
USCG–2011–1011 in the ‘‘Keyword’’
box, and then clicking ‘‘Search.’’ This
material is also available for inspection
or copying at the Docket Management
Facility (M–30), U.S. Department of
Transportation, West Building Ground
Floor, Room W12–140, 1200 New Jersey
Avenue SE., Washington, DC 20590,
between 9 a.m. and 5 p.m., Monday
through Friday, except Federal holidays.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this temporary
final rule, call or email Lieutenant
Jennifer S. Makowski, Sector Miami
Prevention Department, Coast Guard;
telephone (305) 535–8724, email
Jennifer.S.Makowski@uscg.mil. If you
have questions on viewing the docket,
call Renee V. Wright, Program Manager,
Docket Operations, telephone (202)
366–9826.
SUPPLEMENTARY INFORMATION:
Regulatory Information
The Coast Guard is issuing this
temporary final rule without prior
notice and opportunity to comment
pursuant to authority under section 4(a)
of the Administrative Procedure Act
(APA) (5 U.S.C. 553(b)). This provision
authorizes an agency to issue a rule
without prior notice and opportunity to
comment when the agency for good
cause finds that those procedures are
‘‘impracticable, unnecessary, or contrary
to the public interest.’’ Under 5 U.S.C.
553(b)(B), the Coast Guard finds that
good cause exists for not publishing a
notice of proposed rulemaking (NPRM)
with respect to this rule because the
Coast Guard did not receive necessary
information about the Seminole Hard
Rock Winterfest Boat Parade with
sufficient time to publish an NPRM and
to receive public comments prior to the
E:\FR\FM\15NOR1.SGM
15NOR1
]]>Agencies
[Federal Register Volume 76, Number 220 (Tuesday, November 15, 2011)]
[Rules and Regulations]
[Pages 70640-70644]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-29385]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Office of the Secretary
31 CFR Part 1
RIN 1505-AC33
Privacy Act of 1974; Implementation
AGENCY: Internal Revenue Service, Treasury.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: In accordance with the requirements of the Privacy Act of
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury gives
notice of an amendment to this part to reflect consolidation of
existing Internal Revenue Service (IRS) systems of records and to
continue to exempt the resulting revised systems of records from
certain provisions of the Privacy Act. The Office of Chief Counsel has
consolidated twelve systems of records into six systems of records.
This final rule migrates the previously approved exemptions to the
newly revised, renamed, and renumbered systems of records.
DATES: This rule is effective November 15, 2011.
ADDRESSES: Inquiries may be addressed to Sarah Tate, Office of
Associate Chief Counsel, Procedure & Administration,
[[Page 70641]]
Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Sarah Tate, Office of Associate Chief
Counsel, Procedure & Administration, Internal Revenue Service, 1111
Constitution Avenue NW., Washington, DC 20224. Ms. Tate may be reached
via telephone at (202) 622-4570 (not a toll-free call).
SUPPLEMENTARY INFORMATION: When the IRS first promulgated its systems
of records in 1975, the Office of Chief Counsel was aligned, in its
headquarters operations, by the nature of the work performed and, in
its field operations, by the type of the litigation activities
performed. In 1998, Congress enacted the Internal Revenue Restructuring
& Reform Act (RRA98), which, among other things, mandated the most
dramatic organizational changes in the IRS (and the Office of Chief
Counsel) since 1952. RRA98 directed the IRS to shift from a
geographically based structure to a structure that serves particular
groups of taxpayers with similar needs (i.e., individuals, small
businesses, large businesses, and tax exempt entities). The Office of
Chief Counsel reorganized itself to more closely align to the
restructured IRS, and the revised notices simplify the manner in which
the Office of Chief Counsel maintains individually identifiable
information. This direct final rule does not alter the exemptions
claimed for the individually identifiable information maintained in the
consolidated systems of records.
The Chief Counsel, IRS has reorganized the twelve systems of
records it maintains pursuant to the Privacy Act, which have been
consolidated into six systems of records. These systems of records
contain information maintained by the IRS for which an exemption has
been established previously. On October 2, 1975, the Department
published its final rule which included the exemption claimed pursuant
5 U.S.C. 552a(j)(2) and, (k)(2), published at 40 FR 45695, and the
exemption claimed pursuant to 5 U.S.C. 552a(k)(5), published at 40 FR
45697.
The Department of the Treasury is publishing separately in the
Federal Register the notices of the consolidated systems of records to
be maintained by IRS.
Under 5 U.S.C. 552a(j)(2), the head of a Federal agency may
promulgate rules to exempt a system of records from certain provisions
of 5 U.S.C. 552a if the system of records is ``maintained by an agency
or component thereof which performs as its principal function any
activity pertaining to the enforcement of criminal laws, including
police efforts to prevent, control, or reduce crime or to apprehend
criminals, and the activities of prosecutors, courts, correctional,
probation, pardon, or parole authorities, and which consists of (A)
Information compiled for the purpose of identifying individual criminal
offenders and alleged offenders and consisting only of identifying data
and notations of arrests, the nature and disposition of criminal
charges, sentencing, confinement, release, and parole and probation
status; (B) information compiled for the purpose of a criminal
investigation, including reports of informants and investigators, and
associated with an identifiable individual; or (C) reports identifiable
to an individual compiled at any stage of the process of enforcement of
the criminal laws from arrest or indictment through release from
supervision.''
To the extent that these systems of records contain investigative
material within the provisions of 5 U.S.C.552a(j)(2), the Department of
the Treasury has previously exempted material which will now be
maintained in the following systems of records from various provisions
of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2):
Treasury/IRS 90.001--Chief Counsel Management Information System
Records.
Treasury/IRS 90.003--Chief Counsel Litigation and Advice (Criminal)
Records.
Treasury/IRS 90.004--Chief Counsel Legal Processing Division Records.
Treasury/IRS 90.005--Chief Counsel Library Records.
The exemption under 5 U.S.C. 552a(j)(2) for the above-referenced
systems of records is from provisions 5 U.S.C. 552a (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).
Under 5 U.S.C. 552a(k)(2), the head of a Federal agency may
promulgate rules to exempt a system of records from certain provisions
of 5 U.S.C. 552a if the system of records is ``investigatory material
compiled for law enforcement purposes, other than material within the
scope of subsection (j)(2).'' To the extent that these systems of
records contain investigative material within the provisions of 5
U.S.C. 552a(k)(2), the Department of the Treasury has previously
exempted material that will now be maintained in the following systems
of records from various provisions of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2):
Treasury/IRS 90.001--Chief Counsel Management Information System
Records.
Treasury/IRS 90.002--Chief Counsel Litigation and Advice (Civil)
Records.
Treasury/IRS 90.004--Chief Counsel Legal Processing Division Records.
Treasury/IRS 90.005--Chief Counsel Library Records.
The exemption under 5 U.S.C. 552a(k)(2) for the above-referenced
systems of records is from provisions 5 U.S.C. 552a(c)(3), (d)(1),
(d)(2), (d)(3), (d)(4), (e)(1), (e)(4)(G), (e)(4)(H), (e)(4)(I), and
(f).
The following are the reasons why the investigative material
contained in the above-referenced systems of records maintained by IRS
have been exempted from various provisions of the Privacy Act pursuant
to 5 U.S.C. 552a(j)(2) and/or 5 U.S.C. 552a(k)(2) since 1975.
(1) 5 U.S.C. 552a(e)(4)(G) and (f)(l) enable individuals to inquire
whether a system of records contains records pertaining to themselves.
Disclosure of this information to the subjects of investigations would
provide individuals with information concerning the nature and scope of
any current investigation. Further, providing information as required
by this provision would alert the individual to the existence of an
investigation and afford the individual an opportunity to attempt to
conceal his/her criminal activities so as to avoid apprehension, may
enable the individual to avoid detection or apprehension, may enable
the destruction or alteration of evidence of the criminal conduct that
would form the basis for an arrest, and could impede or impair IRS's
ability to investigate the matter. In addition, to provide this type of
information may enable individuals to learn whether they have been
identified as subjects of investigation.
(2) 5 U.S.C. 552a(d)(1), (e)(4)(H), and (f)(2), (3), and (5) grant
individuals access, or concern procedures by which an individual may
gain access, to records pertaining to themselves. Disclosure of this
information to the subjects of investigations would provide them with
information concerning the nature and scope of any current
investigation, may enable them to avoid detection or apprehension, may
enable them to destroy or alter evidence of criminal conduct that would
form the basis for their arrest, and could impede or impair IRS's
ability to investigate the matter. In addition, permitting access to
investigative files and records could disclose the identity of
confidential sources and the nature of the information supplied by
informants as well as endanger the physical safety of
[[Page 70642]]
those sources by exposing them to possible reprisals for having
provided the information. Confidential sources and informers might
refuse to provide IRS with valuable information unless they believe
that their identities would not be revealed through disclosure of their
names or the nature of the information they supplied. Loss of access to
such sources would seriously impair IRS's ability to perform its law
enforcement responsibilities. Furthermore, providing access to records
contained in the systems of records could reveal the identities of
undercover law enforcement officers who compiled information regarding
the individual's criminal activities, thereby endangering the physical
safety of those undercover officers by exposing them to possible
reprisals. Permitting access in keeping with these provisions would
also discourage other law enforcement and regulatory agencies from
freely sharing information with IRS and thus would restrict its access
to information necessary to accomplish its mission most effectively.
(3) 5 U.S.C. 552a(d)(2), (3), and (4), (e)(4)(H), and (f)(4) permit
an individual to request amendment of a record pertaining to the
individual or concern related procedures, and require the agency either
to amend the record or to note the disputed portion of the record, and
to provide a copy of the individual's statement of disagreement with
the agency's refusal to amend a record to persons or other agencies to
whom the record is thereafter disclosed. Since these provisions depend
upon the individual having access to his or her records, and since an
exemption from the provisions of 5 U.S.C. 552a relating to access to
records is proposed, for the reasons set out in the preceding paragraph
of this section, these provisions should not apply to the above-listed
systems of records.
(4) 5 U.S.C. 552a(c)(3) requires an agency to make accountings of
disclosures of a record available to the individual named in the record
upon his or her request. Making accountings of disclosures available to
the subjects of investigations would alert them to the fact that IRS is
conducting an investigation into their activities as well as identify
the nature, scope, and purpose of that investigation. Providing
accountings to the subjects of investigations would alert them to the
fact that IRS has information regarding their activities and could
inform them of the general nature of that information. The subjects of
the investigations, if provided an accounting of disclosures, would be
able to take measures to avoid detection or apprehension by altering
their operations or by destroying or concealing evidence that would
form the basis for detection or apprehension.
(5) 5 U.S.C. 552a(c)(4) requires an agency to inform any person or
other agency about any correction or notation of dispute that the
agency made in accordance with 5 U.S.C. 552a(d) to any record that the
agency disclosed to the person or agency if an accounting of the
disclosure was made. Since this provision depends on an individual's
having access to and an opportunity to request amendment of records
pertaining to the individual, and since an exemption from the
provisions of 5 U.S.C. 552a relating to access to, and amendment of,
records is proposed for the reasons set out in paragraph (2) of this
section, this provision should not apply to these systems of records.
(6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general
notice listing the categories of sources for information contained in a
system of records. Revealing sources of information could disclose
investigative techniques and procedures, result in threats or reprisals
against confidential informants by the subjects of investigations, and
cause confidential informants to refuse to give full information to
criminal investigators for fear of having their identities as sources
disclosed.
(7) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its
records only such information about an individual as is relevant and
necessary to accomplish a purpose of the agency required to be
accomplished by statute or Executive Order. The term ``maintain,'' as
defined in 5 U.S.C. 552a(a)(3), includes ``collect'' and
``disseminate.'' The application of this provision could impair IRS's
ability to collect and disseminate valuable law enforcement
information. In the early stages of an investigation, it may be
impossible to determine whether information collected is relevant and
necessary, and information that initially appears irrelevant and
unnecessary often may, upon further evaluation or upon review of
information developed subsequently, prove particularly relevant and
necessary to a law enforcement program. Compliance with the records
maintenance criteria listed in the foregoing provision would require
IRS to periodically update the investigatory material it collects and
maintains in these systems to ensure that the information remains
timely and complete. Further, IRS oftentimes will uncover evidence of
violations of law that fall within the investigative jurisdiction of
other law enforcement agencies. To promote effective law enforcement,
IRS will refer this evidence to other law enforcement agencies,
including State, local, and foreign agencies, that have jurisdiction
over the offenses to which the information relates. If required to
adhere to the provisions of 5 U.S.C. 552a(e)(1), IRS might be placed in
the position of having to ignore information relating to violations of
law not within its jurisdiction when that information comes to IRS's
attention during the collection and analysis of information in its
records.
(8) 5 U.S.C. 552a(e)(2) requires an agency to collect information
to the greatest extent practicable directly from the subject individual
when the information may result in adverse determinations about an
individual's rights, benefits, and privileges under Federal programs.
The application of this provision to the above-referenced systems of
records would impair IRS's ability to collect, analyze, and disseminate
investigative, intelligence, and enforcement information. During
criminal investigations it is often a matter of sound investigative
procedure to obtain information from a variety of sources to verify the
accuracy of the information obtained. IRS often collects information
about the subject of a criminal investigation from third parties, such
as witnesses and informants. It is usually not feasible to rely upon
the subject of the investigation as a credible source for information
regarding his or her alleged criminal activities. An attempt to obtain
information from the subject of a criminal investigation will often
alert that individual to the existence of an investigation, thereby
affording the individual an opportunity to attempt to conceal his
criminal activities so as to avoid apprehension.
(9) 5 U.S.C. 552a(e)(3) requires an agency to inform each
individual, whom it asks to supply information, of the agency's
authority for soliciting the information, whether disclosure of
information is voluntary or mandatory, the principal purpose(s) for
which the agency will use the information, the routine uses that may be
made of the information, and the effects on the individual of not
providing all or part of the information. The above-referenced systems
of records should be exempted from these provisions to avoid impairing
IRS's ability to collect and maintain investigative material.
Confidential sources or undercover law enforcement officers often
obtain information under circumstances in which it is necessary to keep
the true purpose of their actions secret so as not to let the subject
of the investigation or
[[Page 70643]]
his or her associates know that a criminal investigation is in
progress. Further, application of this provision could result in an
unwarranted invasion of the personal privacy of the subject of the
criminal investigation, particularly where further investigation
reveals that the subject was not involved in any criminal activity.
(10) 5 U.S.C. 552a(e)(5) requires an agency to maintain all records
it uses in making any determination about any individual with such
accuracy, relevance, timeliness, and completeness as is reasonably
necessary to assure fairness to the individual in the determination.
Since 5 U.S.C. 552a(a)(3) defines ``maintain'' to include ``collect''
and ``disseminate,'' application of this provision to the systems of
records would hinder the initial collection of any information that
could not, at the moment of collection, be determined to be accurate,
relevant, timely, and complete. In collecting information during a
criminal investigation, it is often neither possible nor feasible to
determine accuracy, relevance, timeliness, or completeness at the time
that the information is collected. Information that may initially
appear inaccurate, irrelevant, untimely, or incomplete may, when
analyzed with other available information, become more relevant as an
investigation progresses. Compliance with the records maintenance
criteria listed in the foregoing provision would require the periodic
review of IRS's investigative records to insure that the records
maintained in the system remain timely, accurate, relevant, and
complete.
(11) 5 U.S.C. 552a(e)(8) requires an agency to make reasonable
efforts to serve notice on an individual when the agency makes any
record on the individual available to any person under compulsory legal
process, when such process becomes a matter of public record. The
above-referenced systems of records should be exempted from this
provision to avoid revealing investigative techniques and procedures
outlined in those records and to prevent revelation of the existence of
an ongoing investigation where there is need to keep the existence of
the investigation secret.
(12) 5 U.S.C. 552a(g) provides for civil remedies to an individual
when an agency wrongfully refuses to amend a record or to review a
request for amendment, when an agency wrongfully refuses to grant
access to a record, when an agency fails to maintain accurate,
relevant, timely, and complete records which are used to make a
determination adverse to the individual, and when an agency fails to
comply with any other provision of 5 U.S.C. 552a so as to adversely
affect the individual. The investigatory information in the above-
referenced systems of records should be exempted from this provision to
the extent that the civil remedies may relate to provisions of 5 U.S.C.
552a from which this would exempt the systems of records, since there
should be no civil remedies for failure to comply with provisions from
which IRS is exempted. Exemption from this provision will also protect
IRS from baseless civil court actions that might hamper its ability to
collect, analyze, and disseminate investigative, intelligence, and law
enforcement data.
Under 5 U.S.C. 552a(k)(5), the head of any agency may promulgate
rules to exempt any system of records within the agency from certain
provisions of the Privacy Act of 1974 if the system is investigatory
material compiled solely for the purpose of determining suitability,
eligibility, and qualifications for Federal civilian employment or
access to classified information, but only to the extent that the
disclosure of such material would reveal the identity of a source who
furnished information to the Government under an express promise that
the identity of the source would be held in confidence, or, prior to
September 27, 1975, under an implied promise that the identity of the
source would be held in confidence. Thus to the extent that the records
in this system can be disclosed without revealing the identity of a
confidential source, they are not within the scope of this exemption
and are subject to all the requirements of the Privacy Act.
This paragraph applies to the following system of records
maintained by the Internal Revenue Service: Treasury/IRS 90.006--Chief
Counsel Human Resources and Administrative Records Files.
The Department has previously exempted material that will now be
maintained in the above system of records of this section from the
following provisions of 5 U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(5):
5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C.
552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(1) The sections of 5 U.S.C. 552a from which the system of records
has been exempted since 1975 include in general those providing for
individuals' access to or amendment of records. When such access or
amendment would cause the identity of a confidential source to be
revealed, it would impair the future ability of the Department to
compile investigatory material for the purpose of determining
suitability, eligibility, or qualifications for Federal civilian
employment, Federal contracts, or access to classified information. In
addition, the systems shall be exempt from 5 U.S.C. 552a(e)(1) which
requires that an agency maintain in its records only such information
about an individual as is relevant and necessary to accomplish a
purpose of the agency required to be accomplished by statute or
executive order. The Department believes that to fulfill the
requirements of 5 U.S.C. 552a(e)(1) would unduly restrict the agency in
its information gathering inasmuch as it is often not until well after
the investigation that it is possible to determine the relevance and
necessity of particular information.
(2) If any investigatory material contained in the above-named
systems becomes involved in criminal or civil matters, exemptions of
such material under 5 U.S.C. 552a(j)(2) or (k)(2) is hereby claimed.
These regulations are being published as a final rule because the
amendments do not impose any requirements on any member of the public.
This amendment is the most efficient means for the Treasury Department
to implement its internal requirements for complying with the Privacy
Act.
Accordingly, pursuant to the administrative procedure provisions in
5 U.S.C. 553, the Department of the Treasury finds good cause that
prior notice and other public procedure with respect to this rule are
impracticable and unnecessary and finds good cause for making this rule
effective on the date of publication in the Federal Register.
In accordance with Executive Order 12866, it has been determined
that this rule is not a ``significant regulatory action'' and,
therefore, does not require a Regulatory Impact Analysis.
The regulation will not have a substantial direct effect on the
States, on the relationship between the national Government and the
States, or on the distribution of power and responsibilities among the
various levels of government. Therefore, it is determined that this
final rule does not have federalism implications under Executive Order
13132.
Because no notice of proposed rulemaking is required, the
provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do
not apply.
In accordance with the provisions of the Paperwork Reduction Act of
1995 (44 U.S.C. 3501 et seq.), the Department of the Treasury has
determined that this rule will not impose new record keeping,
application, reporting, or other types of information collection
requirements.
[[Page 70644]]
List of Subjects in 31 CFR Part 1
Privacy.
Part 1, subpart C of Title 31 of the Code of Federal Regulations is
amended as follows:
PART 1--[AMENDED]
0
1. The authority citation for part 1 continues to read as follows:
Authority: 5 U.S.C. 301, 31 U.S.C. 321, subpart A also issued
under 5 U.S.C. 552, as amended. Subpart C also issued under 5 U.S.C.
552a.
0
2. Section 1.36 is amended as follows:
0
a. Paragraph (c)(1)(viii) is amended by revising the entry for ``IRS
90.001''.
0
b. Paragraph (c)(1)(viii) is further amended by adding entries for
``IRS 90.003''; ``IRS 90.004''; and ``IRS 90.005'' to the table in
numerical order.
0
c. Paragraph (g)(1)(viii) is amended by removing entries for ``IRS
90.002''; ``IRS 90.004''; ``IRS 90.005''; ``IRS 90.009''; ``IRS
90.010''; ``IRS 90.013''; and ``IRS 90.016''.
0
d. Paragraph (g)(1)(viii) is further amended by adding entries for
``IRS 90.001''; ``IRS 90.002'';``IRS 90.004'', and ``IRS 90.005'' to
the table in numerical order.
0
e. Paragraph (m)(1)(viii) is amended by removing entries for ``IRS
90.003'' and ``IRS 90.011''.
0
f. Paragraph (m)(1)(viii) is further amended by adding ``IRS 90.006''
to the table in numerical order.
The revisions and additions read as follows:
Sec. 1.36 Systems exempt in whole or in part from provisions of 5
U.S.C. 522a and this part.
* * * * *
(c) * * *
(1) * * *
(viii) * * *
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
* * * * *
IRS 90.001............................. Chief Counsel Management
Information System Records.
IRS 90.003............................. Chief Counsel Litigation and
Advice (Criminal) Records.
IRS 90.004............................. Chief Counsel Legal Processing
Division Records.
IRS 90.005............................. Chief Counsel Library Records.
------------------------------------------------------------------------
* * * * *
(g) * * *
(1) * * *
(viii) * * *
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
* * * * *
IRS 90.001............................. Chief Counsel Management
Information System Records.
IRS 90.002............................. Chief Counsel Litigation and
Advice (Criminal) Records.
IRS 90.004............................. Chief Counsel Legal Processing
Division Records.
IRS 90.005............................. Chief Counsel Library Records.
------------------------------------------------------------------------
* * * * *
(m) * * *
(1) * * *
(viii) * * *
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
* * * * *
IRS 90.006............................. Chief Counsel Human Resources
and Administrative Records.
------------------------------------------------------------------------
* * * * *
Dated: October 24, 2011.
Melissa Hartman,
Deputy Assistant Secretary for Privacy, Transparency and Records.
[FR Doc. 2011-29385 Filed 11-14-11; 8:45 am]
BILLING CODE 4830-01-P
