Privacy Act of 1974, as Amended; System of Records Notice, 47929-48006 [2012-19325]
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Vol. 77
Friday,
No. 155
August 10, 2012
Part II
Department of the Treasury
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Internal Revenue Service
Privacy Act of 1974, as Amended; System of Records Notice; Notice
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IRS 90.002—Chief Counsel Litigation
and Advice (Civil) 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
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended;
System of Records Notice
Internal Revenue Service,
Treasury.
ACTION: Notice of systems of records.
AGENCY:
In accordance with the
requirements of the Privacy Act of 1974,
as amended, 5 U.S.C. 552a, the Internal
Revenue Service, Treasury, is
publishing its inventory of Privacy Act
systems of records.
SUPPLEMENTARY INFORMATION: Pursuant
to the Privacy Act of 1974 (5 U.S.C.
552a) and the Office of Management and
Budget (OMB) Circular No. A–130, the
Internal Revenue Service (IRS) has
completed a review of its Privacy Act
systems of records notices to identify
IRS 90.006—Chief Counsel Human
Resources and Administrative Records
minor changes that will more accurately
describe these records.
The changes throughout the
document are editorial in nature and
consist principally of changes to system
manager titles, clarifications to the
individuals or records covered, and
updates to addresses.
Three new systems of records have
been published to the IRS’ inventory of
Privacy Act notices since March 12,
2008:
1. IRS 42.888—Qualifying Therapeutic
Discovery Project Records
(Published March 31, 2011, at 76 FR
17997)
2. IRS 42.005—Whistleblower Office
Records. (Published January 9,
2008, at 73 FR 1667)
3. IRS 37.111—Preparer Tax
Identification Number (PTIN)
Records (Published November 15,
2011, at 76 FR 70813).
The following three systems of
records maintained by the IRS’ Office of
Professional Responsibility were
amended on October 19, 2010,
beginning at 75 FR 64403:
IRS 37.006—Correspondence,
Miscellaneous Records, and
Information Management Records;
IRS 37.007—Practitioner Disciplinary
Records; and
IRS 37.009—Enrolled Agents and
Resigned Enrolled Agents.
This publication also incorporates the
changes to systems of records
maintained by the IRS’ Office of Chief
Counsel, as published on November 15,
2011, beginning at 76 FR 70815:
IRS 90.001—Chief Counsel Management
Information System Records
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SUMMARY:
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Additionally, as part of a
reorganization of some work in
February, 2012, the Advanced Pricing
Agreement program was transferred
from the Office of Associate Chief
Counsel (International) to the Division
Commissioner (Large Business &
International); the records pertaining to
this program have been transferred from
system of records IRS 90.002—Chief
Counsel Litigation and Advice (Civil)
Records to system of records IRS
42.017—International Enforcement
Program Information Files.
Also, Appendix A has been revised to
provide a single address for Privacy Act
requests for access or amendment,
reflecting the decision to centralize
receipt and assignment of such requests.
Finally, system of records 26.055 will
be withdrawn as of December 31, 2012,
unless the IRS receives communication
supporting continuing maintenance of
these records; use of private collection
agencies was discontinued in 2009, and
the records are scheduled for
destruction three years after the end of
their usage.
The following systems are withdrawn:
Treasury/IRS
24.031—Medicare Prescription Drug
Transitional Assistance Records
The system is withdrawn because the
transitional assistance program expired
as of December 31, 2005, and these
records are no longer maintained.
34.007—Record of Government Books of
Transportation Requests
The system is withdrawn because
Forms 496 and 4678, which were the
records maintained in this system of
records, were declared obsolete many
years ago and these records are no
longer maintained.
46.022—Treasury Enforcement
Communications System (TECS)
The system is withdrawn because the
system was transferred to the
Department of Homeland Security,
which published its System of Records
Notice at 73 FR 77779 (Dec. 19, 2008).
Systems Covered by This Notice
This notice covers all systems of
records maintained by the IRS as of
August 10, 2012. The system notices are
reprinted in their entirety following the
Table of Contents.
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Dated: August 2, 2012.
Melissa Hartman,
Deputy Assistant Secretary for Privacy,
Transparency, and Records.
Table of Contents
Internal Revenue Service
IRS 00.001—Correspondence Files and
Correspondence Control Files
IRS 00.002—Correspondence Files: Inquiries
about Enforcement Activities
IRS 00.003—Taxpayer Advocate Service and
Customer Feedback and Survey Records
IRS 00.007—Employee Complaint and
Allegation Referral Records
IRS 00.008—Recorded Quality Review
Records
IRS 00.009—Taxpayer Assistance Center
Recorded Quality Review Records
IRS 00.333—Third Party Contact Records
IRS 00.334—Third Party Contact Reprisal
Records
IRS 10.001—Biographical Files,
Communications and Liaison
IRS 10.004—Stakeholder Relationship
Management and Subject Files
IRS 10.555—Volunteer Records
IRS 21.001—Tax Administration Advisory
Services Resources Records
IRS 22.003—Annual Listing of Undelivered
Refund Checks
IRS 22.011—File of Erroneous Refunds
IRS 22.012—Health Coverage Tax Credit
(HCTC) Program Records
IRS 22.026—Form 1042S Index by Name of
Recipient
IRS 22.027—Foreign Information System
IRS 22.028—Disclosure Authorizations for
U.S. Residency Certification Letters
IRS 22.032—Individual Microfilm Retention
Register
IRS 22.054—Subsidiary Accounting Files
IRS 22.060—Automated Non-Master File
IRS 22.061—Information Return Master File
IRS 22.062—Electronic Filing Records
IRS 24.030—Customer Account Data Engine
Individual Master File
IRS 24.046—Customer Account Data Engine
Business Master File
IRS 24.047—Audit Underreporter Case Files
IRS 26.001—Acquired Property Records
IRS 26.006—Form 2209, Courtesy
Investigations
IRS 26.009—Lien Files
IRS 26.012—Offer in Compromise Files
IRS 26.013—Trust Fund Recovery Cases/One
Hundred Percent Penalty Cases
IRS 26.014—Record 21, Record of Seizure
and Sale of Real Property
IRS 26.019—Taxpayer Delinquent Accounts
Files
IRS 26.020—Taxpayer Delinquency
Investigation Files
IRS 26.021—Transferee Files
IRS 26.055—Private Collection Agency (PCA)
Quality Review Records
IRS 30.003—Requests for Printed Tax
Materials Including Lists
IRS 30.004—Security Violations
IRS 34.003—Assignment and Accountability
of Personal Property Files
IRS 34.009—Safety Program Files
IRS 34.012—Emergency Preparedness Cadre
Assignments and Alerting Roster Files
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IRS 34.013—Identification Media Files
System for Employees and Others Issued
IRS Identification
IRS 34.014—Motor Vehicle Registration and
Entry Pass Files
IRS 34.016—Security Clearance Files
IRS 34.021—Personnel Security
Investigations
IRS 34.022— Automated Background
Investigations System (ABIS)
IRS 34.037—Audit Trail and Security
Records System
IRS 35.001—Reasonable Accommodation
Request Records
IRS 36.001—Appeals, Grievances and
Complaints Records
IRS 36.003—General Personnel and Payroll
Records
IRS 37.006—Correspondence, Miscellaneous
Records and Information Management
Records
IRS 37.007—Practitioner Disciplinary
Records
IRS 37.009—Enrolled Agent and Enrolled
Retirement Plan Agent Records
IRS 37.111—Preparer Tax Identification
Number Records
IRS 42.001—Examination Administrative
Files
IRS 42.002—Excise Compliance Programs
IRS 42.005—Whistleblower Office Records
IRS 42.008—Audit Information Management
System
IRS 42.017—International Enforcement
Program Information Files
IRS 42.021—Compliance Programs and
Projects Files
IRS 42.027—Data on Taxpayers Filing on
Foreign Holdings
IRS 42.031—Anti-Money Laundering/Bank
Secrecy Act (BSA) and Form 8300
IRS 42.888—Qualifying Therapeutic
Discovery Project Records
IRS 44.001—Appeals Case Files
IRS 44.003—Appeals Centralized Data
System
IRS 44.004—Art Case Files
IRS 44.005—Expert Witness and Fee
Appraiser Files
IRS 46.002—Criminal Investigation
Management Information System
IRS 46.003—Confidential Informants
IRS 46.005—Electronic Surveillance Files
IRS 46.009—Centralized Evaluation and
Processing of Information Items (CEPIIs),
Evaluation and Processing of Information
(EOI)
IRS 46.015—Relocated Witnesses
IRS 46.050—Automated Information
Analysis System
IRS 48.001—Disclosure Records
IRS 48.008—Defunct Special Service Staff
Files Being Retained Because of
Congressional Directive
IRS 49.001—Collateral and Information
Requests System
IRS 49.002—Tax Treaty Information
Management System
IRS 50.001—Tax Exempt & Government
Entities (TE/GE) Correspondence Control
Records
IRS 50.003—Tax Exempt & Government
Entities (TE/GE) Reports of Significant
Matters
IRS 50.222—Tax Exempt/Government
Entities (TE/GE) Case Management Records
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IRS 60.000—Employee Protection System
Records
IRS 70.001—Individual Income Tax Returns,
Statistics of Income
IRS 90.001 Chief Counsel Management
Information System Records
IRS 90.002 Chief Counsel Litigation and
Advice (Civil) 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
IRS 90.006 Chief Counsel Human Resources
and Administrative Records
Internal Revenue Service (IRS)
Treasury/IRS 00.001
SYSTEM NAME:
Correspondence Files and
Correspondence Control Files—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Initiators of correspondence; persons
upon whose behalf the correspondence
is initiated (including customers and
employees who are asked to complete
surveys); and subjects of
correspondence.
CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence received and sent
with respect to matters under the
jurisdiction of the IRS. Correspondence
includes letters, telegrams, memoranda
of telephone calls, email, and other
forms of communication.
Correspondence may be included in
other systems of records described by
specific notices.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track correspondence including
responses from voluntary surveys.
ROUTINE USES OF RECORDS MAINTAINED BY THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSE 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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
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component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 foreign
governments in accordance with
international agreements.
(6) Disclose information to the news
media as described in IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(7) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(8) Disclose information to third
parties during the course of an
investigation to the extent necessary to
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obtain information pertinent to the
investigation.
(9) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Initiators of correspondence and
information secured internally from
other systems of records in order to
prepare responses.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.002
SYSTEM NAME:
Correspondence Files: Inquiries about
Enforcement Activities—Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Initiators of correspondence; persons
upon whose behalf the correspondence
was initiated; and subjects of the
correspondence. Includes individuals
for whom tax liabilities exist,
individuals who have made a complaint
or inquiry, or individuals for whom a
third party is interceding relative to an
internal revenue tax matter.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name.
SAFEGUARDS:
CATEGORIES OF RECORDS IN THE SYSTEM:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
System Manager may be any IRS
supervisor. (See the IRS Appendix
below for address.)
Taxpayer name, address, and, if
applicable, Taxpayer Identification
Number (TIN) (e.g., social security
number (SSN), employer identification
number (EIN), or similar number
assigned by the IRS); chronological
investigative history; other information
relative to the conduct of the case; and/
or the taxpayer’s compliance history.
Correspondence may include letters,
telegrams, memoranda of telephone
calls, email, and other forms of
communication.
NOTIFICATION PROCEDURE:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record access procedures’’ below.
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RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
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5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track correspondence concerning
enforcement matters.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
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seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 foreign
governments in accordance with
international agreements.
(6) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(7) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
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(8) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(9) 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 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:
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
(e)(1); (e)(4)(G)–(I); and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Treasury/IRS 00.003
SYSTEM NAME:
Taxpayer Advocate Service and
Customer Feedback and Survey
Records—Treasury/IRS.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who provide feedback
(both complaints and compliments)
about IRS employees, including
customer responses to surveys from IRS
business units and IRS employees about
whom complaints and compliments are
received by the Taxpayer Advocate
Service.
CATEGORIES OF RECORDS IN THE SYSTEM:
By name.
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Quality review and tracking
information, customer feedback, and
reports on current and former IRS
employees and the resolution of that
feedback.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), and
administrative case control number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
Records are maintained in accordance
with IRM 1.15, Records Management.
5 U.S.C. 301; 26 U.S.C. 7801; and Sec.
1211 of Pub. L. 104–168, Taxpayer Bill
of Rights (TBOR) 2.
SYSTEM MANAGER AND ADDRESS:
PURPOSE:
Division Commissioners, SB/SE, TE/
GE, and W&I, and Chief, Criminal
Investigation. (See the IRS Appendix
below for address.)
To improve quality of service by
tracking customer feedback (including
complaints and compliments), and to
analyze trends and to take corrective
action on systemic problems.
Taxpayer Advocate Service National
Office and field offices or Head of the
Office where the records are
maintained. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
RETENTION AND DISPOSAL:
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(2).
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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.
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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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
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SYSTEM MANAGER AND ADDRESS:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
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CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Customer feedback and information
from IRS employees.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.007
SYSTEM NAME:
Employee Complaint and Allegation
Referral Records—Treasury/IRS
SYSTEM LOCATION:
Operations Support: Human Capital
Office (Workforce Relations: Employee
Conduct and Compliance Office). (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Current or former IRS employees or
contractors of the IRS who are the
subject of complaints received by the
IRS, including complaints received by
the Treasury Inspector General for Tax
Administration (TIGTA) that are
forwarded to the IRS; and individuals
who submit these complaints.
CATEGORIES OF RECORDS IN THE SYSTEM:
Documents containing the complaint,
allegation or other information
regarding current and former IRS
employees and contractors; documents
reflecting investigations or other
inquiries into the complaint, allegation
or other information; and documents
reflecting management’s actions taken
in response to a complaint, allegation or
other information.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801; Sections
3701 and 7803 of Pub. L. 105–206, IRS
Restructuring and Reform Act of 1998
(RRA1998); and Section 1211 of Pub. L.
104–168, Taxpayer Bill of Rights 2
(TBOR2).
PURPOSE:
tkelley on DSK3SPTVN1PROD with NOTICES2
To provide a timely and appropriate
response to complaints and allegations
concerning current and former IRS
employees and contractors; and to
advise complainants of the status, and
results, of investigations or inquiries
into those complaints or allegations.
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 that the purpose of the
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disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to
professional organizations or
associations with which individuals
covered by this system of records may
be affiliated, such as state bar
PO 00000
Frm 00006
Fmt 4701
Sfmt 4703
disciplinary authorities, to meet their
responsibilities in connection with the
administration and maintenance of
standards of conduct and discipline.
(7) Disclose information to
complainants or victims to provide such
persons with information and
explanations concerning the progress
and/or results of the investigation or
case arising from the matters of which
they complained and/or of which they
were a victim. Information concerning
the progress of the investigation or case
is limited strictly to whether the
investigation/case is opened or closed.
Information about any disciplinary
action is provided only after the subject
of the action has exhausted all
reasonable appeal rights.
(8) Disclose information to a
contractor, including an expert witness
or a consultant hired by the IRS, to the
extent necessary for the performance of
a contract.
(9) Disclose information to
complainants or victims to provide such
persons with information and
explanations concerning the progress
and/or results of the investigation or
case arising from the matters of which
they complained and/or of which they
were a victim. Information concerning
the progress of the investigation or case
is limited strictly to whether the case is
open or closed. Information about any
disciplinary action is provided only
after the subject of the action has
exhausted all reasonable appeal rights.
(10) 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 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.
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RETRIEVABILITY:
By name of individual who submitted
the complaint, allegation or other
information; or by name of the
individual who is the subject of the
complaint, allegation or other
information.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief Human Capital Officer
(Operations Support, National Office).
(See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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:
This system of records is exempt from
the Privacy Act provision which
requires that record source categories be
reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d), (e)(1),
(e)(4)(G)–(I), and (f) of the Privacy Act
pursuant to U.S.C. 552a(k)(2). (See 31
CFR 1.36).
Treasury/IRS 00.008
SYSTEM NAME:
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Recorded Quality Review Records—
Treasury/IRS.
SYSTEM LOCATION:
Wage & Investment (W&I) call sites. A
list of these sites is available on-line at:
https://www.irs.gov/help/article/
0,,id=96730,00.html. See the IRS
Appendix below for other W&I
addresses.
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Jkt 226001
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Employees who respond to taxpayer
assistance calls.
CATEGORIES OF RECORDS IN THE SYSTEM:
Quality review and employee
performance feedback program records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer quality review
programs at call sites. Information
maintained includes questions and
other statements from taxpayers or their
representatives on recordings. The
primary focus of the system is to
improve service of, and retrieve
information by, the employee and not to
focus on the taxpayer.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(2) Disclose information to a
contractor, including an expert witness
or a consultant hired by the IRS, to the
extent necessary for the performance of
a contract.
(3) 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
PO 00000
Frm 00007
Fmt 4701
Sfmt 4703
47935
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 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 IRS employee/assistor’s name or
identification number (e.g., SEID, badge
number). Recorded calls or screens are
not retrieved by taxpayer name or
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
provided for by IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
Audio recordings and screen capture
images are kept long enough for the
review and discussion process to take
place, generally not more than 45 days.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services,
W&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Officer
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
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RECORD SOURCE CATEGORIES:
Records in this system are provided
by IRS employees identifying
themselves when they provide
information to assist a taxpayer.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.009
SYSTEM NAME:
Taxpayer Assistance Center (TAC)
Recorded Quality Review Records—
Treasury/IRS
SYSTEM LOCATION:
W&I Taxpayer Assistance Centers. A
list of these sites is available on-line at:
https://www.irs.gov/localcontacts. See
the IRS Appendix below for other W&I
addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Employees who respond to in-person
taxpayer assistance contacts.
CATEGORIES OF RECORDS IN THE SYSTEM:
Audio recordings of conversations
with taxpayers, captured computer
screen images of taxpayer records
reviewed during the conversation, and
associated records required to
administer quality review and employee
performance feedback programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To evaluate and improve employee
performance and the quality of service
at TAC sites.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
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16:42 Aug 09, 2012
Jkt 226001
(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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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 an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(5) Disclose information to a
contractor, including an expert witness
or a consultant hired by the IRS, to the
extent necessary for the performance of
a contract.
(6) Disclose information to an
arbitrator, mediator, or other neutral, in
the context of alternative dispute
resolution, to the extent relevant and
necessary for resolution of the matters
presented, including asserted privileges.
Information may also be disclosed to the
parties in the alternative dispute
resolution proceeding.
(7) Disclose information to the Office
of Personnel Management, Merit
Systems Protection Board, the Office of
Special Counsel, or the Equal
Employment Opportunity Commission
when the records are relevant and
necessary to resolving personnel,
discrimination, or labor management
matters within the jurisdiction of these
offices.
(8) Disclose information to the Federal
Labor Relations Authority, including the
Office of the General Counsel of that
authority, the Federal Service Impasses
Board, or the Federal Mediation and
Conciliation Service, when the records
are relevant and necessary to resolving
PO 00000
Frm 00008
Fmt 4701
Sfmt 4703
any labor management matter within the
jurisdiction of these offices.
(9) Disclose information to the Office
of Government Ethics when the records
are relevant and necessary to resolving
any conflict of interest, conduct,
financial statement reporting, or other
ethics matter within the jurisdiction of
that office.
(10) 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 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 name of the employee to whom
they apply.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
Audio recordings and screen capture
images are kept long enough for the
review and discussion process to take
place, generally not more than 45 days.
The agency may keep audio
recordings and captured computer
screen images for a longer period under
certain circumstances, including, but
not limited to, resolution of matters
pertaining to poor employee
performance, security (threat,
altercation, etc.), or conduct-related
issues.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services,
W&I. (See the IRS Appendix below for
address.)
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NOTIFICATION PROCEDURE:
PURPOSE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
To comply with 26 U.S.C. 7602(c),
records document third party contacts
with respect to the determination or
collection of the tax liability of the
taxpayer. Third party contact data is
provided periodically to taxpayers and
upon the taxpayer’s written request.
RECORD ACCESS PROCEDURES:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Records in this system are provided
by taxpayers, employees, and IRS
taxpayer account records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.333
SYSTEM NAME:
Third Party Contact Records—
Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom Federal tax
assessments have been made;
individuals believed to be delinquent in
filing Federal tax returns or in paying
Federal taxes, penalties or interest;
individuals who are or have been
considered for examination for tax
determination purposes, i.e., income,
estate and gift, excise or employment
tax liability.
tkelley on DSK3SPTVN1PROD with NOTICES2
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of third party contacts
including the taxpayer’s name;
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS);
the third party contact’s name; date of
contact; and IRS employee’s
identification number (e.g., SEID, badge
number).
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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 taxpayer’s name or TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, Small Business/
Self-Employed Division (SB/SE). (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
5 U.S.C. 301; 26 U.S.C. 7602(c); and
7801.
Individuals seeking to determine if
this system of records contains a record
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Frm 00009
Fmt 4701
Sfmt 4703
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Officer
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax records of the individual; public
information sources; third parties
including individuals, city and state
governments, other Federal agencies,
taxpayer’s employer, employees and/or
clients, licensing and professional
organizations, and foreign governments
under tax treaties.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.334
SYSTEM NAME:
Third Party Contact Reprisal
Records—Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom Federal tax
assessments have been made;
individuals believed to be delinquent in
filing Federal tax returns or in paying
Federal taxes, penalties or interest;
individuals who are or have been
considered for examination for tax
determination purposes; i.e., income,
estate and gift, excise or employment
tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
RETENTION AND DISPOSAL:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
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47937
Records of third party contacts as
described in 26 U.S.C. 7602(c), where
reprisal determinations have been made,
including the taxpayer name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS); date of
contact; fact of reprisal determination;
and IRS employee’s identification
number (e.g., SEID, badge number).
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7602(c); and
7801.
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
PURPOSE:
To track the number of reprisal
determinations made pursuant to 26
U.S.C. 7602(c)(3)(B).
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
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:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
This system of records is exempt from
the Privacy Act provision which
requires that record source categories be
reported.
By name and/or TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, SB/SE. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
16:42 Aug 09, 2012
Jkt 226001
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By key employee’s name.
SAFEGUARDS:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
(e)(1); (e)(4)(G)–(I); and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Treasury/IRS 10.001
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM NAME:
Biographical Files, Communications
and Liaison—Treasury/IRS.
SYSTEM MANAGER AND ADDRESS:
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
Chief, Communications & Liaison.
(See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
IRS employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records are biographical data and
photographs of key IRS employees.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
RETRIEVABILITY:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
EXEMPTIONS CLAIMED FOR THE SYSTEM:
5 U.S.C. 301.
Paper records and electronic media.
tkelley on DSK3SPTVN1PROD with NOTICES2
RECORD SOURCE CATEGORIES:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
STORAGE:
VerDate Mar<15>2010
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the media
and the public.
(2) 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
PO 00000
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Fmt 4701
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Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
By employees.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 10.004
SYSTEM NAME:
Stakeholder Relationship
Management and Subject Files—
Treasury/IRS.
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SYSTEM LOCATION:
SAFEGUARDS:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
RETENTION AND DISPOSAL:
Individuals who have stakeholder
relationships with the IRS, including
individuals who attend IRS forums and
educational outreach meetings.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include stakeholder
relationship information,
correspondence, newspaper clippings,
email and other forms of
communication.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE OF THE SYSTEM:
To track stakeholder relationships and
inform individuals about tax
administration.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
tkelley on DSK3SPTVN1PROD with NOTICES2
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the media
and the public.
(2) 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 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 name or administrative case
control number.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Communications & Liaison.
(See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Information from news media, and
correspondence within the IRS and from
IRS stakeholders.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 10.555
SYSTEM NAME:
Volunteer Records—Treasury/IRS.
SYSTEM LOCATION:
W&I National Office, field and
campus offices. See IRS the IRS
Appendix below for addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who promote and
participate in IRS volunteer programs;
and individuals who have an interest in
promoting tax outreach and return
preparation, including tax professionals
and practitioners.
CATEGORIES OF RECORDS IN THE SYSTEM:
Volunteer names; contact information;
electronic filing identification numbers
(EFINs); and information to be used in
program administration; and
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47939
information pertaining to reviews of
each site and other information about
volunteer operations.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To manage IRS volunteer programs,
including determining assignments of
IRS resources to various volunteer
programs and making recommendations
for training or other quality
improvement measures.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or the
Department of Justice (DOJ) has agreed
to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS to the
extent necessary for the performance of
a contract.
(4) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
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(5) Provide information to volunteers
who coordinate activities and staffing at
taxpayer assistance sites.
(6) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
CONTESTING RECORD PROCEDURES:
Individuals seeking to contest content
of a record in this system of records may
inquire in accordance with instructions
appearing at 31 CFR part 1, subpart C,
appendix B.
RECORD SOURCE CATEGORIES:
Treasury employees; Federal, State, or
local agencies that sponsor free financial
services in coordination with IRS;
taxpayers who visit these sites; and
volunteer individuals and organizations
that provide free tax preparation and
tax-related services to these taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 21.001
SYSTEM NAME:
Tax Administration Advisory Services
Resources Records—Treasury/IRS.
SYSTEM LOCATION:
Office of Tax Administration
Advisory Services (TAAS), LB&I (See
the IRS Appendix below for address.)
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM
Paper records and electronic media.
By the name of the volunteer. Records
pertaining to electronic filing
capabilities may also be retrieved by the
electronic filing identification number
(EFIN).
Past and potential tax administration
advisors who have served or indicated
an interest in serving on advisory
assignments, and selected officials
engaged in tax administration and
related fields for matters pertaining to
international issues.
SAFEGUARDS:
CATEGORIES OF RECORDS IN THE SYSTEM
RETRIEVABILITY:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, W&I. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
tkelley on DSK3SPTVN1PROD with NOTICES2
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records may inquire in accordance with
instructions appearing at 31 CFR part 1,
subpart C, appendix B. Inquiries should
be addressed to the Disclosure Office
listed in the IRS Appendix below
serving the requester.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
Applicant roster database, locator
cards or lists with names, addresses,
telephone numbers, and organizational
affiliations of officials engaged in tax
administration; work assignment or
application folders of past and potential
tax administration advisors, which
contain employment history,
information, medical abstracts, security
clearances, and passport information;
bio-data sketches on IRS employees and
others engaged in tax administration
and related fields.
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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 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 employee name.
SAFEGUARDS:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To identify employees who have
expressed an interest in overseas
assignments, and to identify historical
and current activities pertaining to
international issues.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Division Commissioner, (LB&I). (See
the IRS Appendix below for address.)
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. All other
NOTIFICATION PROCEDURE:
PO 00000
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Individuals seeking to determine if
this system of records contains a record
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pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURESS:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Individuals, organizations with which
they are associated, or other
knowledgeable tax administration
experts.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Treasury/IRS 22.003
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM NAME:
STORAGE:
Annual Listing of Undelivered Refund
Checks—Treasury/IRS.
RETRIEVABILITY:
None.
Paper records and electronic media.
By taxpayer name or TIN.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
SAFEGUARDS:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM
Taxpayers whose refund checks have
been returned as undeliverable since the
last Annual Listing of Undelivered
Refund Checks was produced.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), and
records containing tax module
information (tax period, amount of
credit balance and Document Locator
Number (DLN)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
tkelley on DSK3SPTVN1PROD with NOTICES2
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
16:42 Aug 09, 2012
Jkt 226001
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and
SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
To keep track of refund checks
returned as undeliverable.
VerDate Mar<15>2010
Records are maintained in accordance
with IRM 1.15, Records Management.
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
PO 00000
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Fmt 4701
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47941
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.011
SYSTEM NAME:
File of Erroneous Refunds—Treasury/
IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Taxpayers issued erroneous refunds.
CATEGORIES OF RECORDS IN THE SYSTEM:
Case reference taxpayer name,
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or other similar number assigned by
IRS), administrative control number,
date of erroneous refund, statute
expiration date, status of case, location,
correspondence and research material.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records necessary to
resolve erroneous refunds.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
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(c) the disclosure made to such
agencies, entities, and persons is
reasonably necessary to assist in
connection with IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
SYSTEM LOCATION:
SAFEGUARDS:
W&I National Office and HCTC
contractor location offices. (See the IRS
Appendix below for address.)
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who apply for and are
eligible for the credit.
By taxpayer name and TIN.
NOTIFICATION PROCEDURE:
5 U.S.C. 301, 26 U.S.C. 35, 7527, and
7801.
RETRIEVABILITY:
Division Commissioner, W&I. (See the
IRS Appendix below for address.)
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Paper records and electronic media.
SYSTEM MANAGER(S) AND ADDRESS:
Records required to administer the
HCTC program.
STORAGE:
Records are maintained in accordance
with IRM 1.15, Records Management.
CATEGORIES OF RECORDS IN THE SYSTEM:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and
SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
tkelley on DSK3SPTVN1PROD with NOTICES2
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.012
SYSTEM NAME:
Health Coverage Tax Credit (HCTC)
Program Records—Treasury/IRS.
VerDate Mar<15>2010
16:42 Aug 09, 2012
RETENTION AND DISPOSAL:
Jkt 226001
PURPOSE:
To administer the health care credit
provisions.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals eligible under HCTC
program; IRS taxpayer account
information; Health Coverage providers;
Department of Labor; Pension Benefit
Guaranty Corporation; state workforce
agencies; and the Department of Health
and Human Services.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.026
SYSTEM NAME:
Form 1042S Index by Name of
Recipient—Treasury/IRS.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM LOCATION:
STORAGE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS), or
health care insurance policy number.
PO 00000
Frm 00014
Fmt 4701
Sfmt 4703
Campus offices. (See the IRS
Appendix below for address.)
U.S. citizens living abroad subject to
federal tax withholding.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include taxpayer’s name,
address, country of residence and
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
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employer identification number (EIN),
or similar number assigned by the IRS),
and name of withholding agent.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
PURPOSE:
To administer the back-up
withholding laws and regulations.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.027
SYSTEM NAME:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Foreign Information System (FIS)—
Treasury/IRS.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM LOCATION:
STORAGE:
Large Business and International
(LB&I) National Office, field, and
campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
Documents are stored and retrieved
by Document Locator Number (DLN).
SAFEGUARDS:
Individual taxpayers who file Form
5471, Information Return with Respect
to a Foreign Corporation and Form
5472, Information Return of a Foreign
Owned Corporation.
Paper records and electronic media.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
Records are maintained in accordance
with IRM 1.15, Records Management.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
tkelley on DSK3SPTVN1PROD with NOTICES2
47943
SYSTEM MANAGER AND ADDRESS:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), foreign
corporation identification, information
relating to stock, U.S. shareholders,
Earnings and Profits, Balance Sheet, and
other available accounting information
relating to a specific taxable period.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Division Commissioner, (LB&I) (See
the IRS Appendix below for address.)
5 U.S.C. 301 and 26 U.S.C. 7801.
RETENTION AND DISPOSAL:
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I). (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
NOTIFICATION PROCEDURE:
PURPOSE:
RECORD ACCESS PROCEDURES:
Individuals seeking to determine if
this system of records contains a record
To administer laws and regulations
relative to foreign owned corporations.
Individuals seeking access to any
record contained in this system of
VerDate Mar<15>2010
16:42 Aug 09, 2012
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E:\FR\FM\10AUN2.SGM
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.028
SYSTEM NAME:
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
RECORD SOURCE CATEGORIES:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
Individuals who file, or may be
required to file, individual income tax
returns (e.g., Form 1040, 1040A, or
1040EZ).
Disclosure Authorizations for U.S.
Residency Certification Letters—
Treasury/IRS.
STORAGE:
SYSTEM LOCATION:
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employee
identification number (EIN) or similar
number assigned by the IRS), and name
of designee.
Paper records and electronic media.
RETRIEVABILITY:
Philadelphia Campus. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals and third parties who are
subjects of correspondence and who
initiate correspondence requesting U.S.
Residency Certification.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records relating to the individual
requesting certification, including
identifying information of the
individual requesting certification, and
records relating to the identity of third
party designees authorized to receive
tax information specific to the U.S.
Residency Certification request.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
tkelley on DSK3SPTVN1PROD with NOTICES2
To certify filing and payment of U.S.
income tax returns and taxes to allow a
reduction in foreign taxes due in
accordance with various treaty
provisions for U.S. citizens living
abroad and U.S. domestic corporations
conducting business in foreign
countries.
ROUTINE USES OF THE 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.
To appropriate agencies, entities, and
persons when (a) the IRS suspects or has
confirmed that the security or
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I). (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
PO 00000
Frm 00016
Fmt 4701
Sfmt 4703
Individuals seeking certification, or
persons acting on their behalf.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.032
SYSTEM NAME:
Individual Microfilm Retention
Register—Treasury/IRS.
SYSTEM LOCATION:
Computing centers and through
terminals at field and campus offices.
(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
CATEGORIES OF RECORDS IN THE SYSTEM:
Selected data elements that have been
archived from the Individual Master
File (IMF).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To archive individual tax account
information after a certain period of
inactivity on the master file in order not
to overburden the computer system
required for active accounts.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
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to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
SYSTEM LOCATION:
Campuses. (See the IRS Appendix
below for address.)
47945
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
Taxpayers affected by one or more of
the transactions reflected in the
categories of records listed below.
RETRIEVABILITY:
CATEGORIES OF RECORDS IN THE SYSTEM:
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Documents containing name, address,
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS),
and accounting information relevant to
various transactions related to
unapplied credits and payments,
property held by the IRS, erroneous
payments, accounts transferred, funds
collected for other agencies, abatements
and/or assessments of tax, uncollectible
accounts, and Offers-in-Compromise.
Records are maintained in accordance
with IRM 1.15, Records Management.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By individual taxpayer name
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS),
tax period, name, and type of tax.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
5 U.S.C. 301 and 26 U.S.C. 7801.
SYSTEM MANAGER AND ADDRESS:
Directors, Computing Centers. (See
the IRS Appendix below for address.)
PURPOSE:
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
To administer the accounting files
relevant to the types of transactions
described in ‘‘Categories of records in
the system’’ above.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
tkelley on DSK3SPTVN1PROD with NOTICES2
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.054
SYSTEM NAME:
Subsidiary Accounting Files—
Treasury/IRS.
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16:42 Aug 09, 2012
Jkt 226001
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
PO 00000
Frm 00017
Fmt 4701
Sfmt 4703
By taxpayer name and TIN, or
document locator number (DLN).
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and
SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.060
SYSTEM NAME:
Automated Non-Master File
(ANMF)—Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through
terminals at field and campus offices.
(See the IRS Appendix below for
address.)
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Technology (IT) Security, and IRM 10.2,
Physical Security Program.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Taxpayers whose accounts are not
compatible with the normal master file
processes.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS) and
information that cannot be input into
the Master File, including child support
payment information from the states.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track taxpayer account information
that is not input to the Master File.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
RETENTION AND DISPOSAL:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and
SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
account.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.061
SYSTEM NAME:
Information Return Master File
(IRMF)—Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through
terminals at field and campus offices.
(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
By payor and payee name and
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
Individual payors and payees of
various types of income for which
information reporting is required (e.g.,
wages, dividends, interest, etc.).
STORAGE:
Paper records and electronic media.
SYSTEM MANAGER AND ADDRESS:
CATEGORIES OF RECORDS IN THE SYSTEM:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
tkelley on DSK3SPTVN1PROD with NOTICES2
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
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).
Information returns.
RETRIEVABILITY:
Division Commissioner, W&I. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
By taxpayer name and TIN, or
document locator number (DLN).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SAFEGUARDS:
PURPOSE:
RECORD ACCESS PROCEDURES:
Access controls are not less than those
published in IRM 10.8, Information
To administer tax accounts related to
the filing of information returns.
This system may not be accessed for
purposes of inspection or in order to
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
5 U.S.C. 301 and 26 U.S.C. 7801.
PO 00000
Frm 00018
Fmt 4701
Sfmt 4703
E:\FR\FM\10AUN2.SGM
10AUN2
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contest the content of records; the
records are exempt under 5 U.S.C.
552a(k)(2).
PURPOSE:
CONTESTING RECORD PROCEDURES:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
To administer and market electronic
filing programs.
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
(e)(1); (e)(4)(G), (H), (I); and (f) of the
Privacy Act, pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 22.062
SYSTEM NAME:
Electronic Filing Records—Treasury/
IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Electronic return providers (electronic
return preparers, electronic return
collectors, electronic return originators,
electronic filing transmitters, individual
filing software developers) who have
applied to participate, are participating,
or have been rejected, expelled or
suspended from participation, in the
electronic filing program (including
Volunteer Income Tax Assistance
(VITA) volunteers). Individuals who
attend, or have indicated interest in
attending, seminars and marketing
programs to encourage electronic filing
and improve electronic filing programs
(including individuals who provide
opinions or suggestions to improve
electronic filing programs), or who
otherwise indicate interest in
participating in electronic filing
programs.
tkelley on DSK3SPTVN1PROD with NOTICES2
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to individual
electronic filing providers, including
applications to participate in electronic
filing, credit reports, reports of
misconduct, law enforcement records,
and other information from
investigations into suitability for
participation. Records pertaining to the
marketing of electronic filing, including
surveys and opinions about improving
electronic filing programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6011, 6012,
and 7803.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(2) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(3) Disclose information to an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(5) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(6) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
PO 00000
Frm 00019
Fmt 4701
Sfmt 4703
47947
extent necessary for the performance of
a contract.
(7) Disclose information to state
taxing authorities to promote joint and
state electronic filing, including
marketing such programs and enforcing
the legal and administrative
requirements of such programs.
(8) Disclose to the public the names
and addresses of electronic return
originators, electronic return preparers,
electronic return transmitters, and
individual filing software developers,
who have been suspended, removed, or
otherwise disciplined. The Service may
also disclose the effective date and
duration of the suspension, removal, or
other disciplinary action.
(9) 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 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 magnetic media.
RETRIEVABILITY:
By electronic filing provider name or
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS),
or document control number (DCN).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Return Preparer Office. (See
the IRS Appendix below for address.)
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NOTIFICATION PROCEDURE:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records. See
‘‘Record Access Procedures’’ above for
records that are not tax records.
RECORD SOURCE CATEGORIES:
(1) Electronic filing providers; (2)
informants and third party witnesses;
(3) city and state governments; (4) IRS
and other Federal agencies; (5)
professional organizations; (6) business
entities; and (7) participants in
marketing efforts or who have otherwise
indicated interest in electronic filing
programs.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.030
SYSTEM NAME:
CADE Individual Master File (IMF)—
Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through
terminals at field and campus offices.
(See the IRS Appendix below for
address.).
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Tax records for each applicable tax
period or year, representative
authorization information (including
Centralized Authorization Files (CAF)),
and a code identifying taxpayers who
threatened or assaulted IRS employees.
An indicator will be added to any
taxpayer’s account who owes past due
child and/or spousal support payments
and whose name has been submitted to
IRS by a state.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual or taxpayer
representative and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.046
SYSTEM NAME:
CADE Business Master File (BMF)—
Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through
terminals at field and campus offices.
(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
RETRIEVABILITY:
CATEGORIES OF RECORDS IN THE SYSTEM:
Jkt 226001
To maintain records of tax returns,
return transactions, and authorized
taxpayer representatives.
Paper records and electronic media.
Individuals who file Federal
Individual Income Tax Returns;
individuals who file other information
filings; and individuals operating under
powers of attorney.
16:42 Aug 09, 2012
PURPOSE:
STORAGE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
VerDate Mar<15>2010
5 U.S.C. 301 and 26 U.S.C. 7801.
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS), or
document locator number (DLN).
Individuals who file business tax and
information returns; individuals who
file other information filings; and
individuals operating under powers of
attorney for these businesses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Tax records for each applicable tax
year or period, including employment
tax returns, partnership returns, excise
tax returns, retirement and employee
plan returns, wagering returns, estate
tax returns; information returns; and
representative authorization
information.
RETENTION AND DISPOSAL:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SAFEGUARDS:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, W&I. (See the
IRS Appendix below for address.)
PO 00000
Frm 00020
Fmt 4701
Sfmt 4703
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records of business tax
returns, return transactions, and
authorized taxpayer representatives.
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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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
STORAGE:
Paper records and electronic media.
By taxpayer name, type of tax,
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or other similar number assigned by the
IRS), or document locator number
(DLN).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
tkelley on DSK3SPTVN1PROD with NOTICES2
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.047
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 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:
SYSTEM NAME:
Audit Underreporter Case Files—
Treasury/IRS.
Paper records and electronic media.
RETRIEVABILITY:
Payee’s and payor’s names and TINs.
SYSTEM LOCATION:
Campus offices. (See the IRS
Appendix below for address.)
SAFEGUARDS:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
CATEGORIES OF RECORDS IN THE SYSTEM:
RETRIEVABILITY:
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
16:42 Aug 09, 2012
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
Recipients of income (payees) with a
discrepancy between the income tax
returns they file and information returns
filed by payors with respect to them.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
VerDate Mar<15>2010
RECORD ACCESS PROCEDURES:
47949
Jkt 226001
SYSTEM MANAGER AND ADDRESS:
Payee and payor name, address,
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by the IRS),
and income records containing the types
and amounts of income received/
reported.
Division Commissioners, W&I and
SB/SE. (See the IRS Appendix below for
address.)
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
PURPOSE:
To reconcile discrepancies between
tax returns and information returns
filed.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSE OF SUCH USES:
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:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
To appropriate agencies, entities, and
persons when (a) the IRS suspects or has
PO 00000
Frm 00021
Fmt 4701
Sfmt 4703
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Information returns filed by payors
and income tax returns filed by
taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
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(e)(1); (e)(4)(G)–(I); (e)(5); (e)(8); and (f)
of the Privacy Act, pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
STORAGE:
Treasury/IRS 26.001
Paper records and electronic media.
SYSTEM NAME:
RETRIEVABILITY:
Acquired Property Records—
Treasury/IRS.
By taxpayer name and TIN.
SAFEGUARDS:
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), and
revenue officer reports.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track property acquired under 26
U.S.C. 6334.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Jkt 226001
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), asset
ownership information, chronological
investigative history, and, where
applicable, Form SSA–7010 cases
(request for preferential investigation on
an earning discrepancy case).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
Records are maintained in accordance
with IRM 1.15, Records Management.
To track the assignment of, and
progress of, these investigations.
SYSTEM MANAGER(S) AND ADDRESS:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
CATEGORIES OF RECORDS IN THE SYSTEM:
16:42 Aug 09, 2012
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Individuals with delinquent tax
accounts whose property has been
acquired by the government by purchase
or right of redemption.
VerDate Mar<15>2010
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
(e)(1); (e)(4)(G)–(I); and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Treasury/IRS 26.006
SYSTEM NAME:
Form 2209, Courtesy Investigations—
Treasury/IRS.
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom a delinquency
or other investigation is located in one
IRS office, but the individual is now
living or has assets located in the
jurisdiction of another IRS office.
Frm 00022
Fmt 4701
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
SYSTEM LOCATION:
PO 00000
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Sfmt 4703
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
E:\FR\FM\10AUN2.SGM
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3); (d)(1)–(4);
(e)(1); (e)(4)(G)–(I); and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36.)
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Treasury/IRS 26.009
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM NAME:
STORAGE:
Paper records and electronic media.
Lien Files—Treasury/IRS.
SYSTEM LOCATION:
RETRIEVABILITY:
Field and campus offices. (See the IRS
Appendix below for address.)
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS).
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom Notices of
Federal Tax Liens have been filed.
SAFEGUARDS:
CATEGORIES OF RECORDS IN THE SYSTEM:
Open and closed Federal tax liens,
including Certificates of Discharge of
Property from Federal Tax Lien;
Certificates of Subordination;
Certificates of Non-Attachment; Exercise
of Government’s Right of Redemption of
Seized Property; and Releases of
Government’s Right of Redemption.
tkelley on DSK3SPTVN1PROD with NOTICES2
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6323 and
7801.
PURPOSE:
To identify those individuals on
whom a Notice of Federal Tax Lien,
discharge, or subordination on lien
attachment has been filed.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
PO 00000
Frm 00023
Fmt 4701
Sfmt 4703
47951
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Officer
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 26.012
SYSTEM NAME:
Offer in Compromise (OIC) Files—
Treasury/IRS.
SYSTEM LOCATION:
Field, campus and computing center
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who have submitted an
offer to compromise a tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS),
assignment information; and records,
reports and work papers relating to the
assignment, investigation, review and
adjudication of the offer.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To process offers to compromise a tax
liability.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
To appropriate agencies, entities, and
persons when (a) the IRS suspects or has
E:\FR\FM\10AUN2.SGM
10AUN2
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
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 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:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
tkelley on DSK3SPTVN1PROD with NOTICES2
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
16:42 Aug 09, 2012
Jkt 226001
Treasury/IRS 26.013
SYSTEM NAME:
Trust Fund Recovery Cases/One
Hundred Percent Penalty Cases—
Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals against whom Federal tax
assessments have been made or are
being considered as a result of their
being deemed responsible for payment
of unpaid corporation withholding taxes
and social security contributions.
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
VerDate Mar<15>2010
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS),
information about basis of assessment,
including class of tax, period, dollar
figures, waivers extending the period for
asserting the penalty (if any), and
correspondence.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer and enforce Trust Fund
Recovery Penalty cases under 26 U.S.C.
6672.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
PO 00000
Frm 00024
Fmt 4701
Sfmt 4703
upon the compromised information; and
(c) the disclosure made to such
agencies, entities, and persons is
reasonably necessary to assist in
connection with 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 taxpayer name and TIN; crossreferenced to business name from which
the penalty arises.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.014
SYSTEM NAME:
Record 21, Record of Seizure and Sale
of Real Property—Treasury/IRS.
SYSTEM LOCATION:
Field offices. (See the IRS Appendix
below for address.)
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10AUN2
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SAFEGUARDS:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals against whom tax
assessments have been made and whose
real property was seized and sold to
satisfy their tax liability. Names and
addresses of purchasers of this real
property.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS),
information about basis of assessment,
including class of tax, period, dollar
amounts, and property description.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
Paper records and electronic records.
RETRIEVABILITY:
By taxpayer name, TIN, and seizure
number.
16:42 Aug 09, 2012
Jkt 226001
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Manager
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Property records and information
supplied by third parties pertaining to
property records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 26.019
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
PURPOSE:
To provide inventory control of
delinquent accounts.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
SYSTEM NAME:
Taxpayer Delinquent Account (TDA)
Files—Treasury/IRS.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom Federal tax
assessments have been made and
persons who owe child support
obligations.
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
purposes including the Debtor Master
File, and records that have a code
identifying taxpayers that threatened or
assaulted IRS employees.
5 U.S.C. 301 and 26 U.S.C. 7801.
RETENTION AND DISPOSAL:
RECORD ACCESS PROCEDURES:
To administer sales of real property.
VerDate Mar<15>2010
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
47953
Investigatory records generated or
received in the collection of Federal
taxes and all other related sub-files
related to the processing of the tax case.
This system also includes other
management information related to a
case and used for tax administration
PO 00000
Frm 00025
Fmt 4701
Sfmt 4703
RETRIEVABILITY:
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), or name
of person who owes child support
obligations.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
E:\FR\FM\10AUN2.SGM
10AUN2
47954
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
SYSTEM MANAGER AND ADDRESS:
Field and campus offices. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36.)
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Treasury/IRS 26.020
SYSTEM NAME:
Taxpayer Delinquency Investigation
(TDI) Files—Treasury/IRS.
STORAGE:
SYSTEM LOCATION:
RETRIEVABILITY:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who are, or may be,
delinquent in filing Federal tax returns.
tkelley on DSK3SPTVN1PROD with NOTICES2
Taxpayer name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS);
information from previously filed
returns, information about the potential
delinquent return(s), including class of
tax, chronological investigative history;
and a code identifying taxpayers that
threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
PURPOSE:
To track information on taxpayers
who may be delinquent in Federal tax
payments or obligations.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
By taxpayer name and TIN.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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).
PO 00000
Frm 00026
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36.)
Treasury/IRS 26.021
SYSTEM NAME:
Transferee Files—Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals on whom tax assessments
have been made but who have, or may
have, transferred their assets in order to
place them beyond the reach of the
government.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS),
assessment, including class of tax,
period, dollar amounts and information
about the transferee.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SAFEGUARDS:
RETENTION AND DISPOSAL:
CATEGORIES OF RECORDS IN THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
Paper records and electronic records.
CONTESTING RECORD PROCEDURES:
Fmt 4701
Sfmt 4703
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To provide inventory control on
taxpayers believed to have transferred
assets that may not be available to
satisfy their delinquent tax accounts.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
E:\FR\FM\10AUN2.SGM
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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 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:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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).
SYSTEM NAME:
Private Collection Agency (PCA)
Quality Review Records.
SYSTEM LOCATION:
PCAs are no longer used. There are no
locations. See ‘‘System manager’’ below
for contact information.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
This system includes information
about the PCAs (to the extent they are
individuals) and employees of PCAs.
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:
This system of records contains
investigatory material compiled for Law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
16:42 Aug 09, 2012
Jkt 226001
This system includes quality review
and PCA employee performance records
used to administer private debt
collection; records of allegations of PCA
employee misconduct, including
records of investigations and actions by
PCAs and IRS in response to allegations
or complaints against PCA employees;
records used to make a final
determination of whether a PCA
employee committed an act or omission
described in I.R.C. 6306(b) that made
the individual ineligible to perform
services under the PCA contract; and a
log of complaints detailing IRS and PCA
investigations and actions.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801; and 881
of the American Jobs Creation Act of
2004 (Pub. L. 108–357). The IRS no
longer uses PCAs; this system of records
will be withdrawn as of December 31,
2012, in accordance with Federal
records retention requirements, unless
the IRS receives communication
supporting continuing maintenance of
these records.
PURPOSE:
To administer, evaluate, and improve
the service and performance of PCAs.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USE:
CONTESTING RECORD PROCEDURES:
tkelley on DSK3SPTVN1PROD with NOTICES2
Treasury/IRS 26.055
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
VerDate Mar<15>2010
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Disclosure of return 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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to DOJ when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
PO 00000
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Fmt 4701
Sfmt 4703
47955
(c) any IRS employee in his or her
individual capacity under
circumstances in which the IRS or DOJ
has agreed to provide representation for
the employee; or (d) the United States
government is a party to the proceeding
or has an interest in such proceeding,
and the IRS determines that the records
are 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
personal capacity where the IRS or the
Department of Justice (DOJ) has agreed
to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding, and
the IRS (or DOJ) determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a Federal,
State, local, tribal agency, or other
public authority, that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 the news
media as described in IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(6) Disclose information to an
arbitrator, mediator, or other neutral
person, and to the parties, in the context
of alternative dispute resolution, to the
extent relevant and necessary for the
resolution of the matters presented to
permit the arbitrator, mediator, or
similar person to resolve the matters
presented, including asserted privileges.
(7) Disclose information to a former
employee of the IRS or a PCA to the
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extent necessary for official purposes
when the IRS requires information and/
or consultation assistance from the
former employee regarding a matter
within that person’s former area of
responsibility.
(8) Disclose information to
professional organizations or
associations with which individuals
covered by this system of records may
be affiliated, such as state bar
disciplinary authorities, to meet their
responsibilities in connection with tax
administration and maintenance of
standards of conduct and discipline.
(9) Disclose to a contractor, including
an expert witness or consultant, hired
by the IRS to the extent necessary for
the performance of a contract.
(10) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
SYSTEM MANAGER(S) AND ADDRESS:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
Treasury/IRS 30.003
RETRIEVABILITY:
SYSTEM NAME:
Alphabetically by name or
numerically by zip code.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Manager
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
Individuals seeking access to any nontax record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
RECORD SOURCE CATEGORIES:
Paper records and electronic media.
By taxpayer name or Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS), or by PCA
names (to the extent they are
individuals) and PCA employee name
and/or identifying number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
STORAGE:
None.
Paper records and electronic media.
Field and campus offices. See the IRS
Appendix below for addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Records are maintained in accordance
with IRM 1.15, Records Management.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Individuals that request various IRS
printed and electronic materials.
Records are maintained in accordance
with IRM 1.15, Records Management.
CATEGORIES OF RECORDS IN THE SYSTEM:
SYSTEM MANAGER AND ADDRESS:
Name and address of individuals
wanting to receive tax forms,
newsletters, publications, or educational
products.
Chief, Agency Wide Shared Services
(Publishing Services). (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
5 U.S.C. 301.
PURPOSE:
RETENTION AND DISPOSAL:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to mailing or
distribution services contractors for the
purpose of executing mail outs, order
fulfillment, or subscription fulfillment.
(2) Disclose information to mailing or
distribution services contractors for the
purpose of maintaining mailing lists.
(3) 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 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:
SYSTEM LOCATION:
RETRIEVABILITY:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Taxpayers, their representatives and
PCAs.
Requests for Printed Tax Materials
Including Lists—Treasury/IRS.
STORAGE:
tkelley on DSK3SPTVN1PROD with NOTICES2
Director, Collection, Small Business/
Self-Employed Division (SB/SE). (See
the IRS Appendix below for address.)
The purpose of this system is to
administer tracking and responses to
requests for printed tax materials.
PO 00000
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Fmt 4701
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RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
The information is supplied by the
individual making the request and
agency entries made in fulfilling the
request.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 30.004
SYSTEM NAME:
Security Violations—Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
Name of violator, circumstances of
violation (e.g., date, time, actions of
violator, etc.), supervisory action taken,
and other information pertaining to the
violation.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
SYSTEM MANAGER(S) AND ADDRESS:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
tkelley on DSK3SPTVN1PROD with NOTICES2
SAFEGUARDS:
Records are maintained in accordance
with IRM 1.15, Records Management.
The purpose of this system is to
administer programs to track and take
appropriate action for security
violations.
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
Jkt 226001
Chief, Agency Wide Shared Services
(Property, Security, and Records). (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, or seeking to contest its
content, may inquire in accordance with
instructions appearing at 31 CFR part 1,
PO 00000
Frm 00029
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Contract guard force and security
inspections.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.003
SYSTEM NAME:
Assignment and Accountability of
Personal Property Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals receiving government
property for use and repair.
CATEGORIES OF RECORDS IN THE SYSTEM:
Descriptions of property, receipts,
reasons for removal, and property
passes.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
PURPOSE:
By name.
RETENTION AND DISPOSAL:
PURPOSE:
subpart C, appendix B. Inquiries should
be addressed to the Disclosure Office
listed in the IRS Appendix below
serving the requester.
5 U.S.C. 301.
RETRIEVABILITY:
CATEGORIES OF RECORDS IN THE SYSTEM:
16:42 Aug 09, 2012
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Individuals who violate physical
security regulations.
VerDate Mar<15>2010
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
47957
Fmt 4701
Sfmt 4703
To maintain an inventory control over
government property assigned to IRS
employees for their use and to account
for government property requiring
repair.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
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tkelley on DSK3SPTVN1PROD with NOTICES2
(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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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 an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(5) 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 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:
16:42 Aug 09, 2012
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Agency Wide Shared Services
(Space and Property). (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Individuals who receive government
property; request property passes; or
who request repairs on equipment.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.009
SYSTEM NAME:
Safety Program Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
PURPOSE:
To administer safety programs.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Employees and other individuals
involved in IRS motor vehicle accidents,
accidents, or injuries, on IRS property,
or who have brought tort or personal
property claims against the Service;
individuals issued IRS driver’s licenses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Individual driving records and license
applications, motor vehicle accident
By employee name.
VerDate Mar<15>2010
SAFEGUARDS:
Jkt 226001
PO 00000
Frm 00030
Fmt 4701
Sfmt 4703
reports, lost time and no-lost time
personal injury reports, tort and
personal property claims case files,
informal and formal investigative report
files. Injury information is contained in
the Safety and Health Information
System (SHIMS), which is part of the
records of Treasury .011—Treasury
Safety Incident Management
Information System (70 Federal Register
44177–44197 (August 1, 2005)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and Executive Order
12196.
PURPOSE:
To administer the agency’s health and
safety program.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) Disclose information to an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(3) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(4) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
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necessary to their duties of exclusive
representation.
(5) Provide information to the
Department of Labor in connection with
investigations of accidents occurring in
the workplace.
(6) Provide information to other
federal agencies for the purpose of
effecting inter-agency salary offset or
interagency administrative offset.
(7) 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 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:
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
Individuals seeking access to any nontax record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
RECORD SOURCE CATEGORIES:
IRS employees, and other claimants
and third party witnesses.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.012
SYSTEM NAME:
Emergency Preparedness Cadre
Assignments and Alerting Rosters
Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
STORAGE:
Paper records and electronic media.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
RETRIEVABILITY:
By employee or other individual’s
name.
Employees who have been identified
as emergency preparedness points of
contact.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Agency Wide Shared Services.
(See the IRS Appendix below for
address.)
CATEGORIES OF RECORDS IN THE SYSTEM:
Cadre assignments: Personal
information on employees; e.g., name,
address, phone number, family data,
security clearance, relocation
assignment, etc. Alerting rosters:
Current listing of individuals by name
and title, stating their addresses (work,
home, and email), and phone numbers.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
tkelley on DSK3SPTVN1PROD with NOTICES2
PURPOSE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
To identify emergency preparedness
team members and their
responsibilities; and to provide a means
of contacting cadre members in the
event of any emergency.
RECORD ACCESS PROCEDURES:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Individuals seeking access to any
record contained in this system of
Records may be used as described
below if the IRS deems that the purpose
16:42 Aug 09, 2012
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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 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 employee name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
NOTIFICATION PROCEDURE:
VerDate Mar<15>2010
47959
Jkt 226001
PO 00000
Frm 00031
Fmt 4701
Sfmt 4703
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and
Emergency Services. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
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accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Cadre members.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.013
SYSTEM NAME:
Identification Media Files System for
Employees and Others Issued IRS ID—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, home address, and other
personal information and reports on
loss, theft, or destruction of pocket
commissions, enforcement badges and
other forms of identification.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
By employee, contractor, or visitor’s
name and identification media serial
number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
To track the issuance and loss of
identification media.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
18:01 Aug 09, 2012
Jkt 226001
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and
Emergency Preparedness. See IRS
Appendix below for address.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
PO 00000
Frm 00032
Fmt 4701
Sfmt 4703
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Document 882, New Identification
Badge Request; Form 11646, Proximity
Card Badge Application; Form 12598,
Lost Badge Record; Form 4589, Lost or
Forgotten Badge Record; Form 9516,
Visitor Badge.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.014
SYSTEM NAME:
Motor Vehicle Registration and Entry
Pass Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who are issued parking
permits because they require continued
access to IRS facilities; and parking area
violators.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name of employee, registered owner
of vehicle, office branch, telephone
number, description of car, license
number, employee’s signature, name
and expiration date of insurance, decal
number; parking violations.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
RETENTION AND DISPOSAL:
PURPOSE:
tkelley on DSK3SPTVN1PROD with NOTICES2
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Employees and contractors having
one or more items of identification.
Federal and non-federal personnel
working in or visiting IRS facilities.
VerDate Mar<15>2010
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
PURPOSE:
To track individuals to whom parking
permits are issued and to whom parking
violations are issued.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
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proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Parking permits: Employees and other
individuals to whom they are issued.
Parking violations: Security guard
personnel who issue the tickets.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.016
SYSTEM NAME:
Security Clearance Files—Treasury/
IRS.
SYSTEM LOCATION:
Personnel Security Office. (See the
IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Employees and contractors who
require security clearance, or have their
security clearance canceled or
transferred; individuals who have
violated IRS security regulations
regarding classified national security
information.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By employee or other individual’s
name.
CATEGORIES OF RECORDS IN THE SYSTEM:
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Name, employing office, date of
security clearance, level of clearance,
reason for the need for the national
security clearance, and any changes in
such clearance. Security violations
records contain name of violator,
circumstance of violation and
supervisory action taken.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and Executive Order
11222.
tkelley on DSK3SPTVN1PROD with NOTICES2
Director, Physical Security and
Emergency Preparedness. (See the IRS
Appendix below for address.)
PURPOSE:
NOTIFICATION PROCEDURE:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
To administer the national security
clearance program.
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
PO 00000
Frm 00033
Fmt 4701
Sfmt 4703
47961
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the records
are relevant and necessary to the
proceeding or advice sought.
(2) Disclose information to agencies
and on a need-to-know basis to
determine the current status of an
individual’s security clearance.
(3) 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 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 name or Social Security number of
the employee.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
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pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Security Clearance Records:
employee, employee’s personnel
records, employee’s supervisor. Security
Violation Records: guard reports,
security inspections, supervisor’s
reports, etc.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.021
SYSTEM NAME:
Personnel Security Investigations—
Treasury/IRS.
SYSTEM LOCATION:
Personnel Security Office. See IRS
Appendix below for address.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Current, former and prospective
employees of IRS, and private
contractors at IRS and lock box
facilities.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to background
investigations including application
information, references, military service,
work and academic history, financial
and tax information, reports of findings
and contacts with third party witnesses.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801,
Executive Orders 10450 and 11222.
tkelley on DSK3SPTVN1PROD with NOTICES2
PURPOSE:
To carry out personnel security
investigations as to a person’s character,
reputation and loyalty to the United
States, so as to determine that person’s
suitability for employment, retention in
employment, or the issuance of security
clearances.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) the IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(2) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(3) Disclose information to an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) 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
PO 00000
Frm 00034
Fmt 4701
Sfmt 4703
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 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 employee’s name or Social
Security number or administrative case
control number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(5).
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)(5).
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:
Subjects of investigation (through
employment application forms and
interviews, or financial information);
third parties including Federal, state
and local government agencies (police,
court and vital statistics records), credit
reporting agencies, schools and others;
and tax returns and examination results.
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EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(5).
(See 31 CFR 1.36.)
Treasury/IRS 34.022
SYSTEM NAME:
Automated Background Investigations
System (ABIS)—Treasury/IRS.
SYSTEM LOCATION:
Personnel Security Office. (See the
IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Current and former employees of IRS,
contractors for IRS/Treasury and
Lockbox employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to background
investigations, including: (1) ABIS
records contain Personnel Security
employee name, office, start of
employment, series/grade, title,
separation date; (2) ABIS tracking
records contain investigative status
information from point of initiation
through conclusion; (3) ABIS
timekeeping records contain assigned
cases and distribution of time; (4) ABIS
records contain background
investigations; and (5) levels of
clearance, date of clearance and any
change in status of clearance.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801, and
Executive Order 11222.
PURPOSE:
To track and administer background
investigation records and to analyze
trends in suitability matters.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that 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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(7) Disclose information to
professional organizations or
associations with which individuals
covered by this system of records may
be affiliated, such as state bar
disciplinary authorities, to meet their
responsibilities in connection with the
administration and maintenance of
standards of conduct and discipline.
(8) 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
PO 00000
Frm 00035
Fmt 4701
Sfmt 4703
47963
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 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 name of individual to whom it
applies, Social Security number alias, or
date of birth.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(5).
RECORD ACCESS 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)(5).
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:
Personnel Security employees,
Subjects of investigation (through
employment application forms and
interviews, or financial information);
third parties including Federal, state
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and local government agencies (police,
court and vital statistics records), credit
reporting agencies, schools and others;
and tax returns and examination results.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(5).
(See 31 CFR 1.36.)
Treasury/IRS 34.037
SYSTEM NAME:
Audit Trail and Security Records—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who have accessed, by
any means, information contained
within IRS electronic or paper records
or who have otherwise used any IRS
computing equipment/resources,
including access to Internet sites.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records concerning employees,
contractors or other individuals who
have accessed IRS information or
otherwise used IRS computing
equipment or other resources. This
system includes records identifying
what information was accessed such as
personally identifiable information of
individuals whose information may
have been or was breached or accessed
by unauthorized individuals.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801, and 18
U.S.C. 1030(a)(2)(B).
PURPOSE:
To identify and track any
unauthorized accesses to sensitive but
unclassified information and potential
breaches or unauthorized disclosures of
such information or inappropriate use of
government computers to access
Internet sites for gambling, playing
computer games, or engaging in illegal
activity.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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 an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
extent necessary for the performance of
a contract.
(7) 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
PO 00000
Frm 00036
Fmt 4701
Sfmt 4703
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 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 name and social security number
(SSN) of employee, contractor, or other
individual who has been granted access
to IRS information or to IRS equipment
and resources.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and
Emergency Services. See IRS Appendix
below for address.
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
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EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I) and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36.)
Treasury/IRS 35.001
SYSTEM NAME:
Reasonable Accommodation Request
Records—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Prospective, current and former
employees with disabilities who request
reasonable accommodation.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records that are used to determine
qualification for reasonable
accommodation (RA), including medical
documentation.
AUTHORITY:
5 U.S.C. 301; Title VII of the Civil
Rights Act of 1964, as amended; Civil
Rights Act of 1991; The Rehabilitation
Act of 1973, 29 U.S.C. 701 et seq., as
amended; The Americans with
Disabilities Act of 1990, 42 U.S.C. 12101
et seq. (ADA); Executive Order 13164,
Requiring Federal Agencies to Establish
Procedures to Facilitate the Provision of
Reasonable Accommodation (July 26,
2000).
PURPOSE:
To track and administer reasonable
accommodation requests.
tkelley on DSK3SPTVN1PROD with NOTICES2
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
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18:01 Aug 09, 2012
Jkt 226001
(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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(6) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(7) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(8) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
extent necessary for the performance of
a contract.
(9) Disclose information to an
arbitrator, mediator, or other neutral, in
the context of alternative dispute
resolution, to the extent relevant and
necessary for resolution of the matters
presented, including asserted privileges.
Information may also be disclosed to the
PO 00000
Frm 00037
Fmt 4701
Sfmt 4703
47965
parties in the alternative dispute
resolution proceeding.
(10) Disclose information to the Merit
Systems Protection Board and the Office
of Special Counsel in personnel,
discrimination, and labor management
matters when relevant and necessary to
their duties.
(11) Disclose information to foreign
governments in accordance with
international agreements.
(12) Disclose information to the Office
of Personnel Management and/or to the
Equal Employment Opportunity
Commission in personnel,
discrimination, and labor management
matters when relevant and necessary to
their duties.
(13) 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 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:
Name of employee or applicant for
employment who requests reasonable
accommodation, and administrative
case control number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Office of Equal Employment
and Diversity. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
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pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Individual requesting
accommodation; individual’s manager,
individual’s medical practitioner;
agency medical representative.
EXEMPTIONS:
None.
Treasury/IRS 36.001
SYSTEM NAME:
Appeals, Grievances and Complaints
Records—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computer
center, and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Applicants for Federal employment,
current and former Federal employees
(including annuitants) who submit
appeals, grievances, or complaints for
resolution.
tkelley on DSK3SPTVN1PROD with NOTICES2
CATEGORIES OF RECORDS IN THE SYSTEM:
This system of records contains
information or documents relating to a
decision or determination made by the
IRS or other organization (e.g., Office of
Personnel Management, Equal
Employment Opportunity Commission,
Merit Systems Protection Board)
affecting the employment status of an
individual. The records consist of the
initial appeal or complaint, letters or
notices to the individual, record of
hearings when conducted, materials
placed into the record to support the
decision or determination, affidavits or
statements, testimonies of witnesses,
investigative reports, instructions to an
agency about action to be taken to
comply with decisions, and related
correspondence, opinions and
recommendations. Automated Labor
and Employee Relations Tracking
16:42 Aug 09, 2012
Jkt 226001
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 1302, 3301, 3302, 4308, 5115,
5338, 5351, 5388, 7105, 7151, 7154,
7301, 7512, 7701 and 8347, Executive
Orders 9830, 10577, 10987, 11222,
11478 and 11491; and Pub. L. 92–261
(EEO Act of 1972), and Pub. L. 93–259.
PURPOSE:
To track, and process, employmentrelated appeals, grievances and
complaints.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
CONTESTING RECORD PROCEDURES:
VerDate Mar<15>2010
System (ALERTS) records are included
to provide administrative tracking for
personnel administration.
Disclosure of returns and return
information may be only made as
provided by 26 U.S.C. 6103. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
PO 00000
Frm 00038
Fmt 4701
Sfmt 4703
(4) Disclose information to an
appropriate 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 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 officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(6) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(7) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
extent necessary for the performance of
a contract.
(8) Disclose information to a Member
of Congress regarding the status of an
appeal, complaint or grievance.
(9) Disclose information to other
agencies to the extent provided by law
or regulation and as necessary to report
apparent violations of law to
appropriate law enforcement agencies.
(10) Disclose information to the Office
of Personnel Management, Merit
Systems Protection Board or Equal
Employment Opportunity Commission
for the purpose of properly
administering Federal Personnel
Systems in accordance with applicable
laws, Executive Orders and regulations.
(11) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
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POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
and campus offices. Current employee
payroll records: Transactional
Processing Center (TPC), U.S.
Department of Agriculture, National
Finance Center. Former employee
personnel records: The National
Archives and Records Administration,
National Personnel Records Center.
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name of the individual and
administrative case control number.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Office of Equal Employment
and Diversity and Human Capital
Officer. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Individuals who file complaints or
grievances, IRS and/or other authorized
Federal officials, affidavits or statements
from employees, testimony of witnesses,
official documents relating to the
appeal, grievance, or complaints, and
third party correspondence.
EXEMPTIONS:
None.
tkelley on DSK3SPTVN1PROD with NOTICES2
Treasury/IRS 36.003
SYSTEM NAME:
General Personnel and Payroll
Records—Treasury/IRS.
SYSTEM LOCATION:
Current employee personnel records:
National Office, field, computing center
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16:42 Aug 09, 2012
Jkt 226001
Prospective, current and former
employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
This system consists of a wide variety
of records relating to personnel actions
and determinations made about an
individual while employed in the
Federal service, including information
required by the Office of Personnel
Management (OPM) and maintained in
the Official Personnel File (OPF) or
Employee Personnel File (EPF).
Information is also maintained
electronically in Automated Labor and
Employee Relations Tracking System
(ALERTS) and Totally Automated
Personnel System (TAPS). Listing of
employee pseudonyms and Forms 3081
is also included. This system also
includes payroll records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 1302, 2951, 4118, 4308,
4506 and Executive Orders 9397 and
10561.
PURPOSE:
To administer personnel and payroll
programs.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
PO 00000
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Fmt 4701
Sfmt 4703
47967
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(6) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(7) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(8) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
extent necessary for the performance of
a contract.
(9) Disclose information to a
prospective employer of an IRS
employee or former IRS employee.
(10) Disclose information to hospitals
and similar institutions or organizations
involved in voluntary blood donation
activities.
(11) Disclose information to
educational institutions for recruitment
and cooperative education purposes.
(12) Disclose information to financial
institutions for payroll purposes.
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(13) Disclose information about
particular Treasury employees to
requesting Federal agencies or nonFederal entities under approved
computer matching efforts, limited to
only those data elements considered
relevant to making a determination of
eligibility under particular benefit
programs administered by those
agencies or entities or by the
Department of the Treasury or any
constituent unit of the Department, to
improve program integrity, and to
collect debts and other monies owed
under those programs.
(14) Disclose information to respond
to state and local authorities for support
garnishment interrogatories.
(15) Disclose information to private
creditors for the purpose of garnishment
of wages of an employee if a debt has
been reduced to a judgment.
(16) Disclose records to the Office of
Personnel Management, Merit Systems
Protection Board, Equal Employment
Opportunity Commission, and General
Accounting Office for the purpose of
properly administering Federal
Personnel systems or other agencies’
systems in accordance with applicable
laws, Executive Orders, and applicable
regulations;
(17) Disclose information to a Federal,
state, or local agency so that the agency
may adjudicate an individual’s
eligibility for a benefit, such as a state
unemployment compensation board,
housing administration agency and
Social Security Administration;
(18) Disclose information to another
agency such as the Department of Labor
or Social Security Administration and
state and local taxing authorities as
required by law for payroll purposes;
(19) Disclose information to Federal
agencies to effect inter-agency salary
offset; to effect inter-agency
administrative offset to the consumer
reporting agency for obtaining
commercial credit reports; and to a debt
collection agency for debt collection
services;
(20) 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
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Jkt 226001
reasonably necessary to assist in
connection with IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
DISCLOSURE TO CONSUMER REPORTING
AGENCIES:
Correspondence, Miscellaneous
Records, and Information Management
Records—Treasury/IRS.
Disclosures pursuant to 5 U.S.C.
552a(b)(12). Disclosures of debt
information concerning a claim against
an individual may be made from this
system to consumer reporting agencies
as defined in the Fair Credit Reporting
Act (15 U.S.C. 1681a(f)) or the Federal
Claims Collection Act of 1966 (31 U.S.C.
3701(a)(3)).
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Name, social security number (SSN)
or other employee identifier, such as
standard employee identification
number (SEID) or badge number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Human Capital Office. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
See ‘‘Record Access Procedures’’
above.
RECORD SOURCE CATEGORIES:
Personnel and payroll records come
from the individual to whom they apply
or from agency officials.
PO 00000
Frm 00040
Fmt 4701
Sfmt 4703
None.
Treasury/IRS 37.006
SYSTEM NAME:
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 authorizations for special
appearances to 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 postemployment conflict of interest; appeals
from determinations of ineligibility to
engage in limited practice; records
pertaining to consideration of these
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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.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) the IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding;
and the IRS 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 DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding; and
the IRS or the DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a Federal,
state, local, tribal, or foreign agency, or
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47969
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.
SYSTEM MANAGER(S) AND ADDRESS:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
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.
RETENTION AND DISPOSAL:
CATEGORIES OF RECORDS IN THE SYSTEM:
Records are retained in accordance
with IRM 1.15, Records Management.
Information sent to, or collected by,
OPR concerning potential violations of
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By individual’s name. Non-unique
names will be distinguished by
addresses.
SAFEGUARDS:
PO 00000
Frm 00041
Fmt 4701
Sfmt 4703
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:
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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.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
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16:42 Aug 09, 2012
Jkt 226001
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 DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding;
and the IRS or the DOJ determines that
the information is relevant and
necessary to the proceeding.
Information may be disclosed to the
adjudicative body to resolve issues of
relevancy, necessity, or privilege
pertaining to the information.
(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
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,
PO 00000
Frm 00042
Fmt 4701
Sfmt 4703
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; fulltime 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
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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.
tkelley on DSK3SPTVN1PROD with NOTICES2
Paper records and electronic media.
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).
By individual’s name, social security
number (SSN) (where available), or
complaint number pertaining to a
disciplinary proceeding. Non-unique
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 RPO’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.
CONTESTING RECORD PROCEDURES:
PURPOSE(S):
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.
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.
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.)
Treasury/IRS 37.009
SYSTEM LOCATION:
RETRIEVABILITY:
Jkt 226001
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Enrolled Agent and Enrolled
Retirement Plan Agent Records—
Treasury/IRS.
STORAGE:
16:42 Aug 09, 2012
SAFEGUARDS:
SYSTEM NAME:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
VerDate Mar<15>2010
names will be distinguished by
addresses.
47971
Return Preparer Office (RPO), Internal
Revenue Service (IRS), Washington, DC;
Detroit Computing Center, Detroit,
Michigan; Martinsburg, West Virginia,
and Memphis, Tennessee.
PO 00000
Frm 00043
Fmt 4701
Sfmt 4703
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
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purpose for which the IRS collected the
records and no privilege is asserted:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding;
and the IRS 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 DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding;
and the IRS or the DOJ determines that
the information is relevant and
necessary to the proceeding.
Information may be disclosed to the
adjudicative body to resolve issues of
relevancy, necessity, or privilege
pertaining to the information.
(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.
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Jkt 226001
(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, email 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
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.
PO 00000
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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 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are retained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Return Preparer Office. See
IRS Appendix below for address.
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.)
Treasury/IRS 37.111
SYSTEM NAME:
Preparer Tax Identification Number
(PTIN) Records
SYSTEM LOCATION:
National Office, Field Offices,
Campuses, and Computing Centers. (See
IRS Appendix below for addresses.)
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CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Applicants for a PTIN; registered paid
tax return preparers (individuals issued
a PTIN); individuals whose application
or registration is rejected, revoked, or
suspended. Individual providers of
continuing education for paid tax return
preparers, including applicants for IRS
approval, approved providers, and
former providers. Individual contractors
who assist the IRS in reviewing
continuing education provider
applications. Individuals who
communicate with the IRS regarding the
paid tax return preparer registration
program or about any specific paid tax
return preparer or continuing education
provider.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
PURPOSES OF SUCH USES:
Returns and return information may
be disclosed only as authorized by 26
USC 6103. Material covered by rule 6(e)
of the Federal Rules of Criminal
Procedure may be disclosed only as
permitted by that rule. All other records
may be used as described below if the
IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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 an
arbitrator, mediator, or other neutral, in
the context of alternative dispute
resolution, to the extent relevant and
necessary for resolution of the matters
presented, including asserted privileges.
Information may also be disclosed to the
parties in the alternative dispute
resolution proceeding.
(4) Disclose to a Federal, State, local,
or tribal agency, or other public
authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(5) Disclose pertinent information to
an appropriate Federal, State, local, or
tribal agency, or other public authority,
responsible for implementing or
CATEGORIES OF RECORDS IN THE SYSTEM:
Administrative records pertaining to
paid tax return preparers, including
records pertaining to applications for
registration, renewal of registration,
revocations, suspensions, and appeals;
records pertaining to IRS investigation
and evaluation of eligibility for
registration; records relating to proof of
identity for applicants who do not have
Social Security numbers; records related
to competency testing, including
applications, answer sheets, and test
scores; records related to background,
fingerprint, and tax compliance checks;
records on continuing education
requirements to become a registered
paid tax return preparer; and
information related to testing and
education exemptions due to supervised
status and types of returns prepared.
Records pertaining to individual
providers of continuing education for
paid tax return preparers, including
applications for IRS approval of courses
or programs, grants and denials of such
applications, and records of
participation in offered courses and
programs. Records pertaining to
individual contractors who assist IRS in
reviewing continuing education
provider applications. Records
pertaining to received communications.
NOTE: Disciplinary records pertaining
to registered paid tax return preparers
are maintained in Treasury/IRS 37.007,
Practitioner Disciplinary Records.
tkelley on DSK3SPTVN1PROD with NOTICES2
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and
7803; 31 U.S.C. 330.
PURPOSE(S):
To administer records pertaining to
the issuance of PTINs to registered paid
tax return preparers.
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16:42 Aug 09, 2012
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Fmt 4701
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47973
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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(6) Disclose information to foreign
governments in accordance with
international agreements.
(7) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(8) Disclose information to
professional organizations or
associations with which individuals
covered by this system of records may
be affiliated, such as state bar and
accountancy disciplinary authorities, to
meet their responsibilities in connection
with the administration and
maintenance of standards of conduct
and discipline.
(9) To the extent consistent with the
American Bar Association’s Model
Rules of Professional Conduct, Rule 4.2,
disclose to a person the fact that his
chosen legal representative may not be
authorized to represent him before the
IRS.
(10) Disclose information to a
contractor, including an expert witness
or a consultant, hired by the IRS, to the
extent necessary for the performance of
a contract.
(11) Disclose information to a
supervised tax return preparer sufficient
to identify the supervising tax return
preparer, and information to a
supervising tax return preparer
sufficient to identify the tax return
preparers who have named that
individual as their supervisor.
(12) Disclose information to a
contractor’s financial institution to the
extent necessary for the processing of
PTIN application and registration fee
payments.
(13) Disclose information to a former
employee of the IRS to the extent
necessary for personnel-related or other
official purposes when the IRS requires
information and/or consultation
assistance from the former employee
regarding a matter within that person’s
former area of responsibility.
(14) Disclose information to the
public sufficient to identify individuals
who have registered with the IRS as a
paid tax return preparer and been issued
a PTIN, and to advise the public when
such an individual is removed from the
program.
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(15) Disclose information to the
public sufficient to identify individual
providers of continuing education for
paid tax return preparers, including
contact information.
(16) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
RETENTION AND DISPOSAL:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING AND
DISPOSING OF RECORDS IN THE SYSTEM:
CONTESTING RECORDS PROCEDURES:
Paper and electronic media.
tkelley on DSK3SPTVN1PROD with NOTICES2
RETRIEVABILITY:
Records pertaining to paid tax return
preparers may be retrieved by the
preparer’s PTIN, name, Taxpayer
Identification Number (Social Security
Number or Employer Identification
Number), or application number.
Records pertaining to individual
continuing education providers may be
retrieved by provider name, Taxpayer
Identification Number, application
number, or course or program number.
Records pertaining to contractors may
be retrieved by contractor name or
Taxpayer Identification Number, or by
contract number. Records pertaining to
communications with individuals
regarding the paid tax return preparer
registration program may be retrieved by
the name of the individual or the name
or other identifying information of a
paid tax return preparer or a continuing
education provider identified in the
communication. Records may also be
retrieved by IRS employee identification
number for the employee assigned to the
case, project, or determination.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
16:42 Aug 09, 2012
Jkt 226001
SYSTEM MANAGER(S) AND ADDRESS:
Director, Return Preparer Office. See
IRS Appendix below for address.
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR, Part 1, Appendix B. Written
inquiries should be addressed to
Director, Return Preparer Office, at the
address provided in the IRS Appendix
below. This system of records contains
records that are exempt from the
notification, access and contest
requirements pursuant to 5 U.S.C.
552a(k)(2).
RECORDS ACCESS PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records. With
respect to records other than tax
records, see ‘‘Notification Procedure’’
above.
STORAGE:
VerDate Mar<15>2010
Record retention will be established
in accordance with the National
Archives and Records Administration
Regulations Part 1228, Subpart B—
Scheduling Records.
RECORDS SOURCE CATEGORIES:
Applicants and registered paid tax
return preparers; Treasury and other
Federal agency records; state and
municipal government agencies;
contractors; continuing education
providers; witnesses; professional
organizations; publicly available records
such as real estate records and news
media.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36)
Treasury/IRS 42.001
SYSTEM NAME:
Examination Administrative Files—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
estate and gift, excise, or employment
tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM
Investigatory materials required in
making a tax determination or other
verification in the administration of tax
laws and all other sub-files related to
the processing of the tax case. This
system also includes other management
information related to a case and used
for tax administration purposes,
including classification and scheduling
records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To document the examinations of tax
returns or other determinations as to a
taxpayer’s tax liability; to document
determinations whether or not to
examine a taxpayer; and to analyze
trends in taxpayer compliance.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USES 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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
RETRIEVABILITY:
Taxpayers who are being considered
for examination, or who are, or were,
examined to determine an income,
By taxpayer’s name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
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identification number (EIN), or similar
number assigned by the IRS), and
document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information
about individuals who are the subject of
excise tax compliance programs
administered by the IRS, including
records pertaining to witnesses or other
parties with knowledge of such taxable
activity.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
Records are maintained in accordance
with IRM 1.15, Records Management.
47975
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner SB/SE (Excise
Program). (See the IRS Appendix below
for address.)
PURPOSE:
NOTIFICATION PROCEDURE:
SYSTEM MANAGER(S) AND ADDRESS:
These records are used to administer
the Federal Excise Compliance Program.
Division Commissioners, W&I, SB/
SE., TE/GE, and LB&I . (See the IRS
Appendix below for address.)
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSE OF SUCH USE:
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).
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.
RECORD SOURCE CATEGORIES:
Taxpayers’ returns, books and
records; informants and other third
party witnesses; city and state
governments; other Federal agencies;
examinations of other taxpayers; and
taxpayers’ representatives.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.002
SYSTEM NAME:
Excise Compliance Programs—
Treasury/IRS.
tkelley on DSK3SPTVN1PROD with NOTICES2
SB/SE (Excise Program) area and
campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
These records include information
about individuals engaged in any
taxable activity related to excise taxes;
the filing, preparing, or transmitting of
Federal excise taxes; or witnesses or
other parties with knowledge of such
taxable activity.
16:42 Aug 09, 2012
RECORD ACCESS PROCEDURES:
SYSTEM NAME:
Jkt 226001
Paper records and electronic media.
RETRIEVABILITY:
Records are retrievable by taxpayer
name and Taxpayer Identification
Number (TIN) (e.g., social security
number (SSN), employer identification
number (EIN), or similar number
assigned by IRS), or document locator
number (DLN).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
PO 00000
Frm 00047
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:
Filed IRS Forms 720, 720–TO/CS,
637, 2290, 8849; Customs Form 7501,
Entry Summary; dyed diesel fuel
inspections; individuals engaged in any
activity related to excise taxes, or the
filing, preparing, or transmitting of
excise taxes; witnesses or other parties
with knowledge of such activity.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Records maintained in this system
have been designated as exempt from 5
U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4),
(e)(1), (e)(4)(G), (H), and (I), and (f) of
the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.005
Whistleblower Office Records.
SYSTEM LOCATION:
STORAGE:
SYSTEM LOCATION:
VerDate Mar<15>2010
Disclosure of return and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
NOTIFICATION PROCEDURE:
Fmt 4701
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Whistleblower Office, Washington,
DC, and Ogden Campus, Ogden, Utah.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
These records include information
about individuals who submit
allegations of possible tax
noncompliance and claims for award to
the Whistleblower Office (‘‘claimants’’),
claimants’ representatives, and the
taxpayers and third parties about whom
the information is received, which is
pertinent to a claim for award.
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CATEGORIES OF RECORDS IN THE SYSTEM:
These records include claimant
identity information, allegation
information received, claims or award
(including supporting information or
documentation), information pertaining
to any civil or criminal investigation
initiated, or expanded, as a result of the
allegations received by the
Whistleblower Office, any other
information pertinent to the
Whistleblower Office’s determination as
to the amount, if any, of any award for
which the claimant may be eligible
under 26 U.S.C. 7623, including
information pertaining to appeals of
award determinations to the Tax Court
(including the results of such appeals).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
26 U.S.C. 7623 and 7801, and 5 U.S.C.
301.
PURPOSE(S):
The records in this system will be
used to administer the claimant award
program under 26 U.S.C. 7623.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
PURPOSES OF SUCH USES:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103.
To the extent authorized by 26 U.S.C.
6103, disclosure may also be made to
appropriate agencies, entities, and
persons when (1) the IRS suspects or
has confirmed that the security or
confidentiality of information in the
system of records has been
compromised; (2) 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
(3) the disclosure made to such
agencies, entities, and persons is
reasonably necessary to assist in
connection with IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
tkelley on DSK3SPTVN1PROD with NOTICES2
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Data is retrieved by the name or
taxpayer identification number (TIN) of
the claimant(s), of the taxpayer(s) who
are the subject(s) of the allegation(s), or
16:42 Aug 09, 2012
Jkt 226001
SAFEGUARDS:
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS) of
taxpayers; information from the Master
Files (IRS 24.030 and 24.046) and a code
identifying taxpayers that threatened or
assaulted IRS employees.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
RETENTION AND DISPOSAL:
To maintain information about
returns in inventory and closed returns.
Records are maintained in accordance
with IRM 1.15.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Whistleblower Office,
SE:WO, 1111 Constitution Avenue NW.,
Washington, DC 20224.
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(2).
RECORDS ACCESS PROCEDURES:
This system may not be accessed for
purposes of inspection or to contest the
content of records; the records are
exempt under 5 U.S.C. 552a(k)(2).
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORDS SOURCE CATEGORIES:
Claimants and their representatives;
Department of the Treasury employees
and records; newspapers, court records,
and other publicly available
information.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act pursuant to 5 U.S.C. 552a(k)(2). See
31 CFR 1.36.
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Treasury/IRS 42.008
SYSTEM NAME:
Audit Information Management
System (AIMS)—Treasury/IRS.
SYSTEM LOCATION:
STORAGE:
Paper records and electronic media.
National Office, field, and campus
offices. (See the IRS Appendix below for
address.)
RETRIEVABILITY:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING AND
DISPOSING OF RECORDS IN THE SYSTEM:
VerDate Mar<15>2010
of third parties identified in the records;
the name or Centralized Authorization
File (CAF) number of the claimant’s
representative; or an award claim
number assigned by the Whistleblower
Office.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Taxpayers whose tax returns are
under the jurisdiction of examiners in
W&I, SB/SE, TE/GE and LB&I.
By taxpayer name and TIN.
SAFEGUARDS:
CATEGORIES OF RECORDS IN THE SYSTEM:
RETENTION AND DISPOSAL:
Name, address, and Taxpayer
Identification Number (TIN) (e.g., social
Records are maintained in accordance
with IRM 1.15, Records Management.
PO 00000
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10AUN2
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
SYSTEM MANAGER AND ADDRESS:
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
Tax returns and examination files.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.017
SYSTEM NAME:
International Enforcement Program
Information Files—Treasury/IRS.
SYSTEM LOCATION:
Division Commissioner, LB&I. (See
the IRS Appendix below for address.)
other taxpayers; and public sources of
information.
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Disclosure
of tax convention information may be
made only as provided by 26 U.S.C.
6105. All other records may be used as
described below if the IRS deems that
the purpose of the disclosure is
compatible with the purpose for which
IRS collected the records, and no
privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
RETRIEVABILITY:
Any individual having foreign
business or financial activities.
By taxpayer name and TIN.
Listing of individual taxpayers,
Taxpayer Identification Number (TIN)
(e.g., social security number (SSN),
employer identification number (EIN),
or similar number assigned by IRS),
summary of income expenses, financial
information as to foreign operations or
financial transactions, acquisition of
foreign stock, controlling interest of a
foreign corporation, organization or
reorganization of foreign corporation
examination results, information
concerning potential tax liability,
records pertaining to Advanced Pricing
Agreements and mutual agreements.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
To monitor the International
Enforcement Program.
Tax convention and treaty partners;
individual’s tax returns; examinations of
16:42 Aug 09, 2012
Jkt 226001
PO 00000
Frm 00049
Fmt 4701
Sfmt 4703
Treasury/IRS 42.021
SYSTEM NAME:
Compliance Programs and Projects
Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who may be involved in
tax evasion schemes or noncompliance
schemes, including but not limited to
withholding noncompliance or other
areas of noncompliance grouped by
industry, occupation, or financial
transactions; individuals who may be
selling or promoting abusive tax
schemes or abusive tax avoidance
transactions; individuals who may be in
noncompliance with tax laws
concerning tax exempt organizations,
return preparers, corporate kickbacks, or
questionable Forms W–4, tax evasion
schemes involving identity theft, among
others.
Records pertaining to individuals in
compliance projects and programs, and
records used to consider individuals for
selection in these compliance projects
and programs.
5 U.S.C. 301 and 26 U.S.C. 7801.
Division Commissioner, LB&I. (See
the IRS Appendix below for address.)
PURPOSE:
VerDate Mar<15>2010
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SYSTEM MANAGER(S) AND ADDRESS:
CATEGORIES OF RECORDS IN THE SYSTEM:
tkelley on DSK3SPTVN1PROD with NOTICES2
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
Division Commissioners, W&I, SB/SE,
TE/GE and LB&I. (See the IRS Appendix
below for address.)
5 U.S.C. 301 and 26 U.S.C. 7801.
47977
PURPOSE:
To track information relating to
special programs and projects to
identify non-compliance schemes and to
select individuals involved in such
schemes for enforcement actions.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
To appropriate agencies, entities, and
persons when (a) the IRS suspects or has
E:\FR\FM\10AUN2.SGM
10AUN2
47978
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
STORAGE:
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS), or
document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I, SB/SE,
TE/GE, and LB&I. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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).
tkelley on DSK3SPTVN1PROD with NOTICES2
STORAGE:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.027
SYSTEM NAME:
Data on Taxpayers’ Filings on Foreign
Holdings—Treasury/IRS.
SYSTEM LOCATION:
Division Commissioner, LB&I. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Names of individuals who file Form
5471.
RETRIEVABILITY:
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
Jkt 226001
EXEMPTIONS CLAIMED FOR THE SYSTEM:
CATEGORIES OF RECORDS IN THE SYSTEM:
Paper records and electronic media.
16:42 Aug 09, 2012
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
Individuals who file Form 5471,
Information Return with respect to a
Foreign Corporation.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
VerDate Mar<15>2010
enforcement purposes whose sources
need not be reported.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To monitor individuals who file Form
5471, Controlled Foreign Corporation.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
PO 00000
Frm 00050
Fmt 4701
Sfmt 4703
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or similar
number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, LB&I. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Form 5471.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 42.031
SYSTEM NAME:
Anti-Money Laundering/Bank Secrecy
Act (BSA) and Form 8300 Records.
SYSTEM LOCATION:
Computing Center and field offices.
(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals subject to the reporting
and recordkeeping requirements of the
BSA, including:
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
(1) Individuals whose businesses
provide any of the financial services
which subject them to the reporting,
recordkeeping or registration
requirements of the laws commonly
known as the Bank Secrecy Act (BSA),
or the related reporting and
recordkeeping requirements of 26 U.S.C.
6050I.
(2) Individuals acting as employees,
owners or customers of such institutions
or involved, directly or indirectly, in
any transaction with such institutions.
Examples of institutions that offer
financial services are: Currency dealers,
check cashiers, money order or
traveler’s check issuers, sellers, or
redeemers, casinos, card clubs, and
other money transmitters.
(3) Individuals who are required to
file reports or maintain records required
under the Bank Secrecy Act, such as the
Report of Foreign Bank and Financial
Accounts and related records.
(4) Persons who may be witnesses or
may otherwise provide information
concerning these individuals.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records relate to the administration of
the IRS anti-money laundering program
including the registration, reporting and
recordkeeping requirements of the BSA
and 26 U.S.C. 6050I. They may also
relate to individuals who, based upon
certain tolerances, exhibit patterns of
financial transactions suggesting
noncompliance with the registration,
reporting and recordkeeping
requirements of the BSA and 26 U.S.C.
6050I. Records may also relate to
individuals who are required to file
reports or maintain records required
under the Bank Secrecy Act, such as the
Report of Foreign Bank and Financial
Accounts and related records. Records
may also relate to IRS administrative
actions, such as notification,
educational or other outreach efforts,
examination results, and civil or
criminal referrals.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311–5332, 26
U.S.C. 6050I, and 7801.
PURPOSE:
tkelley on DSK3SPTVN1PROD with NOTICES2
To administer 26 U.S.C. 6050I and the
Bank Secrecy Act.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USE:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to
appropriate Federal, State, local or
foreign agencies responsible for
investigating or prosecuting the
violations of or for enforcing or
implementing a statute, rule, regulation,
order, or license, where the Service
becomes aware of an indication of a
potential violation of civil or criminal
law or regulation, or the use is required
in the conduct of intelligence or
counter-intelligence activities, including
analysis, to protect against international
terrorism.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
PO 00000
Frm 00051
Fmt 4701
Sfmt 4703
47979
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(7) Disclose information to any
agency, including any State financial
institutions supervisory agency, United
States intelligence agency or selfregulatory organization registered with
the Securities and Exchange
Commission or the Commodity Futures
Trading Commission, upon written
request of the head of the agency or
organization. The records shall be
available for a purpose that is consistent
with title 31, as required by 31 U.S.C.
5319.
(8) Disclose information to
representatives of the National Archives
and Records Administration (NARA)
who are conducting records
management inspections under
authority of 44 U.S.C. 2904 and 2906.
(9) 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 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 THIS SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Name and Taxpayer Identification
Number (TIN) (e.g., social security
number (SSN), employer identification
number (EIN), or similar number
assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See
the IRS Appendix below for address.)
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47980
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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:
SOURCE CATEGORIES:
The system contains material for
which sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.888
SYSTEM NAME:
Qualifying Therapeutic Discovery
Project Records.
SYSTEM LOCATION:
IRS Campus, Ogden, UT.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who file an Application
for a Qualifying Therapeutic Discovery
Project credit (or grant in lieu of credit)
in their individual capacity or on behalf
of their sole proprietorship.
tkelley on DSK3SPTVN1PROD with NOTICES2
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information
pertaining to the IRS’s administration of
the Qualifying Therapeutic Discovery
Project Program. Records include, but
are not limited to the application,
including Form 8942 and the Project
Information Memorandum,
representative authorization
information, and a unique
administrative control identifier
associated with each application for
certification. The records may contain
taxpayer names and Taxpayer
Identification Numbers (TIN) (social
security number (SSN)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
PURPOSE:
To administer, in consultation with
the Department of Health & Human
Services, a qualifying therapeutic
discovery project program to consider
and award certifications for qualified
investments eligible for the credit (or, at
the taxpayer’s election, the grant) to
qualifying therapeutic discovery project
sponsors.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
PURPOSES OF SUCH USES:
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.
5 U.S.C. 301 and 26 U.S.C. 48D and
7801. Section 9023(a) of The Patient
Protection and Affordable Care Act
(Pub. L. 111–148) as amended by the
Health Care and Education
Reconciliation Act of 2010 (Pub. L. 111–
152) [Affordable Care Act].
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) To disclose certain information to
the public regarding the amount of the
grant, the identity of the person to
whom the grant was made, and a
description of the project with respect to
which the grant was made in
accordance with the intent of Congress
to publicize the projects that show
significant potential to produce new and
cost-saving therapies, support good jobs,
and increase U.S. competitiveness.
(2) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(3) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
PO 00000
Frm 00052
Fmt 4701
Sfmt 4703
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(4) Disclose information to an
appropriate 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 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 third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor, including an expert witness
or a consultant hired by the IRS, to the
extent necessary for the performance of
a contract.
(7) 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
(8) Disclose information to
professional organizations or
associations with which individuals
covered by this system of records may
be affiliated, such as state bar
disciplinary authorities, to meet their
responsibilities in connection with the
administration and maintenance of
standards of conduct and discipline.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and Taxpayer
Identification Number (TIN) (social
security number (SSN), employer
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identification number (EIN), or similar
number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE, 5000
Ellin Road, New Carrollton, MD 20706.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORDS ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records. For all
other records, see ‘‘Records Access
Procedures’’ above.
RECORDS SOURCE CATEGORIES:
Records in this system are provided
by the applicants, the Department of
Health and Human Services, and the
IRS taxpayer account records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.001
SYSTEM NAME:
Appeals Case Files—Treasury/IRS.
SYSTEM LOCATION:
tkelley on DSK3SPTVN1PROD with NOTICES2
National Office, campus, and field
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
18:01 Aug 09, 2012
Jkt 226001
Investigatory materials required in
making a tax determination or other
verification in the administration of tax
laws and all other sub-files related to
the processing of the tax case, including
history notes and work papers required
in an administrative review of an
assessment or other initial tax
determination, collection action, or
FOIA determination. This system also
includes other management information
related to a case.
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Appeals. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
5 U.S.C. 301, 5 U.S.C. 552, and 26
U.S.C. 7801.
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).
PURPOSE:
RECORD ACCESS PROCEDURES:
To document the actions taken during
Appeals’ administrative review of IRS
proposed adjustments, collection
actions, or Freedom of Information Act
(FOIA) initial determinations.
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).
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
CONTESTING RECORD PROCEDURES:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Taxpayers who seek administrative
review of IRS proposed adjustments and
collection actions with which they
disagree. Persons who seek
administrative review of initial Freedom
of Information Act (FOIA)
determinations.
VerDate Mar<15>2010
CATEGORIES OF RECORDS IN THE SYSTEM:
47981
Paper records and electronic media.
By individual’s name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Frm 00053
Fmt 4701
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 44.003
SYSTEM NAME:
Appeals Centralized Data (ACD)—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Taxpayers who seek administrative
review of IRS proposed adjustments and
collection actions with which they
disagree. Individuals who seek
administrative review of initial Freedom
of Information Act (FOIA)
determinations.
CATEGORIES OF RECORDS IN THE SYSTEM:
RETRIEVABILITY:
PO 00000
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.
Sfmt 4703
Information from 24.030, 24.046,
42.001, and 44.001 systems, related
internal management information,
including the taxpayer’s DIF Score, and
a code identifying taxpayers that
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threatened or assaulted IRS employees.
Information pertaining to FOIA cases
under administrative appeal.
SYSTEM MANAGER AND ADDRESS:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
NOTIFICATION PROCEDURE:
5 U.S.C. 301, 5 U.S.C. 552, and 26
U.S.C. 7801.
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
PURPOSE:
To track information about cases in
inventory and closed cases.
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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Chief, Appeals. (See the IRS
Appendix below for address.)
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by
the individual and agency entries made
in the administration of the individual’s
tax account. FOIA administrative
appeals and agency entries made in the
administration of the FOIA appeal.
Also, time reports prepared by Appeals
Officers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.004
SYSTEM NAME:
Art Case Files—Treasury/IRS.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM LOCATION:
STORAGE:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
National Office (Appeals). (See the
IRS Appendix below for address.)
Paper records and electronic media.
RETRIEVABILITY:
By name and Taxpayer Identification
Number (TIN) (e.g., social security
number (SSN), employer identification
number (EIN), or other similar number
assigned by the IRS).
Famous or noted artists whose works
have been evaluated by the
Commissioner’s Art Panel or its staff for
use in a taxpayer’s case.
CATEGORIES OF RECORDS IN THE SYSTEM:
tkelley on DSK3SPTVN1PROD with NOTICES2
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Commissioner’s Art Panel or its staff
decisions on values of works of art by
named artists and appraisal
documentation.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
RETENTION AND DISPOSAL:
PURPOSE:
Records are maintained in accordance
with IRM 1.15, Records Management.
To establish value of art works for
purposes of tax administration.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
PO 00000
Frm 00054
Fmt 4701
Sfmt 4703
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to officials of
labor organizations recognized under 5
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(7) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(8) Disclose information to foreign
governments in accordance with
international agreements.
(9) 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 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:
RECORD SOURCE CATEGORIES:
Commissioner’s Art panel and staff
decisions and appraisal documentation.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.005
SYSTEM NAME:
Expert Witness and Fee Appraiser
Files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Expert witnesses for litigation and
appraisers, including Art Advisory
Panelists whose services may be or are
used.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
RETRIEVABILITY:
5 U.S.C. 301 and 26 U.S.C. 7801.
By taxpayer, artist, and appraiser
name.
PURPOSE:
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Appeals. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
tkelley on DSK3SPTVN1PROD with NOTICES2
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
Biographical data, application letters,
or list of expert/appraiser names by
specialty.
Paper records and electronic media.
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
16:42 Aug 09, 2012
CONTESTING RECORD PROCEDURES:
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
VerDate Mar<15>2010
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
Jkt 226001
To track individuals available for
expert witness and appraisal services.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
Records may be used as described
below if the IRS deems that the purpose
of the disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
PO 00000
Frm 00055
Fmt 4701
Sfmt 4703
47983
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
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(4) Disclose information to an
appropriate 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 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 third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(7) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(8) Disclose information to foreign
governments in accordance with
international agreements.
(9) 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
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
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 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:
Paper records and electronic media.
RETRIEVABILITY:
Expert witness or appraiser name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Appeals. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
tkelley on DSK3SPTVN1PROD with NOTICES2
See ‘‘Records Access Procedure’’
above.
RECORD SOURCE CATEGORIES:
Expert witnesses, appraisers, or
public sources.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
SYSTEM NAME:
Criminal Investigation Management
Information System (CIMIS) and case
files—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Subjects and potential subjects of
Criminal Investigation (CI)
investigations.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
CONTESTING RECORD PROCEDURES:
Treasury/IRS 46.002
RETRIEVABILITY:
Criminal investigatory materials
required in making a determination or
other verification in the administration
of tax and other laws under the
jurisdiction of Criminal Investigation
and all other sub-files related to the
processing of the case. This system also
includes other management information
related to a case and used for
administrative purposes.
By taxpayer’s name and Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS),
and administrative case control number.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311–5332,
and 26 U.S.C. 7801.
PURPOSE:
To maintain and process investigative
information that identifies patterns of
noncompliance (including criminal
activity and civil noncompliance that
does not rise to the level of criminal
noncompliance) with federal tax laws
and other statutes CI is authorized to
investigate.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
PO 00000
Frm 00056
Fmt 4701
Sfmt 4703
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3)–(4), (d)(1)–
(4), (e)(1)–(3), (e)(4)(G)–(I), (e)(5), (e)(8),
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
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Treasury/IRS 46.003
47985
RETRIEVABILITY:
PURPOSE:
Confidential Informants—Treasury/
IRS.
By confidential informant’s name and
administrative case control number and
by name of subject in informant’s case
report.
To monitor and track all electronic
surveillances conducted by field offices.
SYSTEM LOCATION:
SAFEGUARDS:
National Office, field, and campus
offices. (See the IRS Appendix below for
address.)
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
SYSTEM NAME:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Confidential informants and subjects
of confidential informant’s reports.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
CATEGORIES OF RECORDS IN THE SYSTEM:
SYSTEM MANAGER(S) AND ADDRESS:
Information related to confidential
informant reports.
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
NOTIFICATION PROCEDURE:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track the identities of, and related
information regarding, confidential
informants.
tkelley on DSK3SPTVN1PROD with NOTICES2
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3)–(4), (d)(1)–
(4), (e)(1)–(3), (e)(4)(G)–(I), (e)(5), (e)(8),
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.005
16:42 Aug 09, 2012
Jkt 226001
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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 names, addresses, and telephone
numbers of the subjects of surveillance.
SAFEGUARDS:
SYSTEM NAME:
Electronic Surveillance Files—
Treasury/IRS.
SYSTEM LOCATION:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
National Office (Criminal
Investigation). (See the IRS Appendix
below for address.)
RETENTION AND DISPOSAL:
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
SYSTEM MANAGER AND ADDRESS:
Subjects of electronic surveillance.
Records are maintained in accordance
with IRM 1.15, Records Management.
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
CATEGORIES OF RECORDS IN THE SYSTEM:
NOTIFICATION PROCEDURE:
Information relating to the conduct of
electronic surveillance.
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(j)(2).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Paper records and electronic media.
VerDate Mar<15>2010
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(j)(2).
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
5 U.S.C. 301 and 26 U.S.C. 7801.
PO 00000
Frm 00057
Fmt 4701
Sfmt 4703
E:\FR\FM\10AUN2.SGM
10AUN2
47986
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
RECORD ACCESS PROCEDURES:
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3)–(4), (d)(1)–
(4), (e)(1)–(3), (e)(4)(G)–(I), (e)(5), (e)(8)
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.009
SYSTEM NAME:
Centralized Evaluation and Processing
of Information Items (CEPIIs),
Evaluation and Processing of
Information (EOI)—Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals about whom the IRS has
received information alleging their
commission of, or involvement with, a
violation of Federal laws within IRS
jurisdiction, including individuals who
may be the victims of identity theft or
other fraudulent refund schemes.
CATEGORIES OF RECORDS IN THE SYSTEM:
Copies of income tax returns, special
agent’s reports, revenue agent’s reports,
reports from police and other
investigative agencies, memoranda of
interview, question-and-answer
statements, sworn statements, collateral
requests and replies, information items,
newspaper and magazine articles and
other published data, financial
information from public records, court
records, confidential reports, case
initiating documents and other similar
and related documents.
tkelley on DSK3SPTVN1PROD with NOTICES2
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
To maintain and process sensitive
investigative information that identifies
potential criminal and/or civil
noncompliance with federal tax law and
money-laundering laws. To establish
16:42 Aug 09, 2012
Jkt 226001
NOTIFICATION PROCEDURE:
RECORD ACCESS PROCEDURES:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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:
Paper records and electronic media.
RETRIEVABILITY:
By name of the individual about
whom information is received or the
provider of the information.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
PO 00000
Frm 00058
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(j)(2).
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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3)–(4), (d)(1)–
(4), (e)(1)–(3), (e)(4)(G)–(I), (e)(5), (e)(8),
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.015
SYSTEM NAME:
Relocated Witnesses—Treasury/IRS.
SYSTEM LOCATION:
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Relocated witnesses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to the relocation of
witnesses for their protection.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
STORAGE:
RETENTION AND DISPOSAL:
PURPOSE:
VerDate Mar<15>2010
linkages between identity theft and
other refund fraud schemes that may be
used to perfect filters that identify such
fraudulent returns upon filing and to
facilitate tax account adjustments for
taxpayers victimized by these schemes.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
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(j)(2).
Fmt 4701
Sfmt 4703
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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
E:\FR\FM\10AUN2.SGM
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Paper records and electronic media.
RETRIEVABILITY:
By relocated witness’ name.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
tkelley on DSK3SPTVN1PROD with NOTICES2
Automated Information Analysis
System—Treasury/IRS.
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
SYSTEM LOCATION:
STORAGE:
National Office, field, campus, and
computing center offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Paper records and electronic media.
RETRIEVABILITY:
By name, address, and social security
number (SSN).
Taxpayers and other individuals
involved in financial transactions that
require the filing of information
reflected in the ‘‘Categories of records’’
below.
SAFEGUARDS:
RETENTION AND DISPOSAL:
SYSTEM MANAGER AND ADDRESS:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SAFEGUARDS:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3)–(4), (d)(1)–
(4), (e)(1)–(3), (e)(4)(G)–(I), (e)(5), (e)(8),
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Jkt 226001
SYSTEM NAME:
Reported income, tax, and Bank
Secrecy Act information maintained in
a variety of existing systems that
include: Treasury/IRS 22.034, 24.030,
26.019, 26.020, and 42.001.
STORAGE:
16:42 Aug 09, 2012
compromise and prevent, minimize, or
remedy such harm.
CATEGORIES OF RECORDS IN THE SYSTEM:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
VerDate Mar<15>2010
Treasury/IRS 46.050
47987
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records that identify
transaction patterns, which are
indicative of criminal and/or civil
noncompliance with Federal income tax
and money laundering laws.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
PO 00000
Frm 00059
Fmt 4701
Sfmt 4703
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
Chief, Criminal Investigation. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(j)(2) and
(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(j)(2) and (k)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (c)(4), (d)(1)–(4), (e)(1), (e)(2),
(e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act
pursuant to 5 U.S.C. 552a(j)(2) and
(k)(2). Additionally, pursuant to 5
U.S.C. 552a(k)(2), it is exempt from 5
U.S.C. 552a (c)(3), (d)(1)–(4), (e)(1),
(e)(4)(G)–(I) and (f) of the Privacy Act.
(See 31 CFR 1.36).
Treasury/IRS 48.001
SYSTEM NAME:
Disclosure Records—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing
center, and campus offices. (See the IRS
Appendix below for address.)
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CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
(1) Subjects of ex parte orders or
written requests for tax information in
non-tax criminal matters or with respect
to terrorist activities under 26 U.S.C.
6103(i).
(2) Persons who have made requests
or demands for IRS information under
Treas. Reg. 301.9000–1 through –6 in
matters falling under the jurisdiction of
Privacy, Governmental Liaison and
Disclosure (PGLD).
(3) Requesters of and intended
recipients of letter forwarding services.
(4) Persons who have applied for
Federal employment or presidential
appointments and applicants for
Department of Commerce ‘‘E’’ Awards,
for whom tax checks have been
requested.
(5) Requesters for access to records
pursuant to 26 U.S.C. 6103, the Freedom
of Information Act (FOIA), 5 U.S.C. 552,
and initiators of requests for access,
amendment or other action pursuant to
the Privacy Act (PA) of 1974, 5 U.S.C.
552a.
(6) Individuals identified on Forms
10848, Report of Inadvertent Disclosure
of Tax and Privacy Act (PA)
Information.
(7) Individuals identified by, or
initiating other correspondence or
inquiries with, matters falling under the
jurisdiction of PGLD.
CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence, demands and
requests for IRS records, responses to
those requests, notes and other
background information, copies of
records secured, testimony
authorizations, tax check
documentation, Forms 10848, any
documents related to the processing of
FOIA, PA or other requests.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 552, 552a and 26 U.S.C.
7801.
PURPOSE:
To track the processing of requests or
demands for agency records under
applicable laws and regulations
concerning the disclosure of official
information.
tkelley on DSK3SPTVN1PROD with NOTICES2
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
VerDate Mar<15>2010
16:42 Aug 09, 2012
Jkt 226001
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) Disclose information to an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(3) Disclose debtor information to a
Federal payer agency for purposes of
salary and administrative offsets, to a
consumer reporting agency to obtain
commercial credit reports, and to a debt
collection agency for debt collection
services.
(4) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(5) To 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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
PO 00000
Frm 00060
Fmt 4701
Sfmt 4703
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name or Taxpayer Identification
Number (TIN) (e.g., social security
number (SSN), employer identification
number (EIN), or other similar number
assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental
Liaison & Disclosure. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 48.008
SYSTEM NAME:
Defunct Special Service Staff Files
Being Retained Because of
Congressional Directive—Treasury/IRS.
SYSTEM LOCATION:
National Office (Privacy,
Governmental Liaison & Disclosure).
E:\FR\FM\10AUN2.SGM
10AUN2
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(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals suspected of violating the
internal revenue law by the Special
Service Staff before its discontinuation
on August 23, 1973.
CATEGORIES OF RECORDS IN THE SYSTEM:
Individual Master File printouts;
returns and field reports; information
from other law enforcement government
investigative agencies; Congressional
Reports, and news media articles.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
To preserve under Congressional
Directive the activities of the Special
Services Staff before its discontinuation
in order to permit subjects of the former
Special Services Staff to view records
about themselves. This system is no
longer being used by the Internal
Revenue Service. The Special Service
Staff was abolished on August 13, 1973.
tkelley on DSK3SPTVN1PROD with NOTICES2
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS determines that the records are
relevant and necessary to the
proceeding or advice sought.
(2) 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
16:42 Aug 09, 2012
Jkt 226001
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records.
PURPOSE:
VerDate Mar<15>2010
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
By subject name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental
Liaison & Disclosure. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office 3
(Baltimore) listed in the IRS Appendix
below. The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
News media articles, taxpayers’
returns and records, informant and third
party information, other Federal
agencies and examinations of related or
other taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Fmt 4701
SYSTEM NAME:
Collateral and Information Requests
System—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and
computing center offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
U.S. citizens, resident aliens, and
nonresident aliens whose tax matters
come under the jurisdiction of the U.S.
competent authority in accordance with
pertinent provisions of tax treaties with
foreign countries.
Sfmt 4703
Records of interviews with witnesses
regarding financial transactions of
taxpayers; employment data; bank and
brokerage house records; probate
records; property valuations; public
documents; payments of foreign taxes;
inventories of assets; business books
and records.
These records relate to tax
investigations conducted by the IRS
where some aspects on an investigation
must be pursued in foreign countries
pursuant to the various tax conventions
between the United States and foreign
governments. The records also include
individual case files of taxpayers on
whom information (as is pertinent to
carrying out the provisions of the
convention or preventing fraud or fiscal
evasion in relation to the taxes which
are the subject of this convention) is
exchanged with foreign tax officials of
treaty countries.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
RECORD ACCESS PROCEDURES:
Frm 00061
Treasury/IRS 49.001
CATEGORIES OF RECORDS IN THE SYSTEM:
RETRIEVABILITY:
PO 00000
47989
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records of
correspondence and other
documentation with respect to the
exchange of information requests by or
to foreign governments with which the
U.S. maintains tax treaties.
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. Disclosure
of tax treaty information may be made
only as provided by 26 U.S.C. 6105.
Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure
may be disclosed only as permitted by
that rule. All other records may be used
as described below if the IRS deems that
the purpose of the disclosure is
E:\FR\FM\10AUN2.SGM
10AUN2
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Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
compatible with the purpose for which
IRS collected the records, and no
privilege is asserted.
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 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:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, LB&I. See the
IRS Appendix below for address.
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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).
tkelley on DSK3SPTVN1PROD with NOTICES2
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 49.002
SYSTEM NAME:
Tax Treaty Information Management
System—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and
computing center offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
U.S. citizens, resident aliens, and
nonresident aliens whose tax matters
come under the jurisdiction of the U.S.
competent authority in accordance with
pertinent provisions of tax treaties with
foreign countries.
Management information regarding
investigations of, or information
exchange requests about taxpayers
pursuant to tax treaties between the
United States and foreign governments,
including information from the Master
File, including the taxpayer’s DIF Score,
and a code identifying taxpayers that
threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
RETENTION AND DISPOSAL:
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
16:42 Aug 09, 2012
EXEMPTIONS CLAIMED FOR THE SYSTEM:
CATEGORIES OF RECORDS IN THE SYSTEM:
STORAGE:
VerDate Mar<15>2010
enforcement purposes whose sources
need not be reported.
Jkt 226001
To track the inventory of individual
case files of taxpayers who request
competent authority assistance pursuant
to the provisions of income tax treaties,
or about whom information exchange
requests are made by foreign
governments pursuant to applicable tax
treaties.
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. Disclosure
of tax treaty information may be made
only as provided by 26 U.S.C. 6105.
Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure
may be disclosed only as permitted by
that rule. All other records may be used
as described below if the IRS deems that
the purpose of the disclosure is
compatible with the purpose for which
IRS collected the records, and no
privilege is asserted.
To appropriate agencies, entities, and
persons when (a) the IRS suspects or has
PO 00000
Frm 00062
Fmt 4701
Sfmt 4703
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 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 taxpayer name.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, LB&I. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains
investigatory material compiled for law
enforcement purposes whose sources
need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
E:\FR\FM\10AUN2.SGM
10AUN2
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 50.001
STORAGE:
SYSTEM NAME:
Paper records and electronic media.
Tax Exempt & Governmental Entities
(TE/GE) Correspondence Control
Records—Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and
computing center offices (TE/GE). (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Requesters of letter rulings and
determination letters, and subjects of
field office requests for technical advice
and assistance and other
correspondence, including
correspondence associated with section
527 organizations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, date, nature and subject of an
assignment, and work history. Subsystems include case files and section
527 records that contain the
correspondence, internal memoranda,
digests of issues involved in proposed
revenue rulings, and related material.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
tkelley on DSK3SPTVN1PROD with NOTICES2
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103 and 6104
where applicable. All other records may
be used as described below if the IRS
deems that the purpose of the disclosure
is compatible with the purpose for
which IRS collected the records, and no
privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
16:42 Aug 09, 2012
Jkt 226001
RETRIEVABILITY:
By name of requester or the subject of
a letter ruling, determination letter, or
other correspondence.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals who submit letter ruling
requests or determination letter requests
with respect to organizations, or who
are the subjects of technical advice
requests, where the matter raised has
some significance to tax administration.
CATEGORIES OF RECORDS IN THE SYSTEM:
Summaries of significant technical
matters pertaining to letter rulings or
determination letters under the
jurisdiction of the Division
Commissioner, TE/GE.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
SYSTEM MANAGER AND ADDRESS:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103 and 6104
where applicable. All other records may
be used as described below if the IRS
deems that the purpose of the disclosure
is compatible with the purpose for
which IRS collected the records, and no
privilege is asserted.
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 IRS efforts to respond
to the suspected or confirmed
compromise and prevent, minimize, or
remedy such harm.
Division Commissioner, TE/GE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
VerDate Mar<15>2010
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
47991
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals who request rulings,
determination letters, or submit other
correspondence, and field offices
requesting technical advice or
assistance.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
None.
Paper records and electronic media.
Treasury/IRS 50.003
RETRIEVABILITY:
SYSTEM NAME:
Tax Exempt & Government Entities
(TE/GE) Reports of Significant Matters—
Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus
offices. (See the IRS Appendix below for
address.)
PO 00000
Frm 00063
Fmt 4701
Sfmt 4703
By name of the requester or the
subject of a letter ruling, determination
letter, or other correspondence.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
E:\FR\FM\10AUN2.SGM
10AUN2
47992
Federal Register / Vol. 77, No. 155 / Friday, August 10, 2012 / Notices
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, TE/GE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if
this system of records contains a record
pertaining to themselves may inquire in
accordance with instructions appearing
at 31 CFR part 1, subpart C, appendix
B. Inquiries should be addressed as in
‘‘Record Access Procedures’’ below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any
record contained in this system of
records, 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 Disclosure Office
listed in the IRS Appendix below
serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
Individuals who submit
determination or letter ruling requests
and the employees who process them.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 50.222
SYSTEM NAME:
Tax Exempt/Government Entities (TE/
GE) Case Management Records.
SYSTEM LOCATION:
Office of the Division Commissioner,
Tax Exempt/Government Entities (TE/
GE), National Office, Area Offices, Local
Offices, Service Campuses, and
Computing Centers. (See the IRS
Appendix below for addresses.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
tkelley on DSK3SPTVN1PROD with NOTICES2
Individuals who are the subject of or
are connected to TE/GE examinations
and tax determinations, including
compliance projects, regarding Federal
tax exemption requirements, employee
plan requirements, and employment tax
requirements.
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include case
identification, assignment, and status
information from TE/GE examination
and tax determination files, information
about individuals pertaining to TE/GE’s
methods of investigating exempt
16:42 Aug 09, 2012
Jkt 226001
RETRIEVABILITY:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
SAFEGUARDS:
5 U.S.C. 301; 26 U.S.C. 7801.
PURPOSE:
This system will provide TE/GE
records for case management, including
employee assignments and file tracking.
TE/GE maintains records on businesses,
organizations, employee plans,
government entities, and Indian Tribal
Government entities and individuals,
such as principals and officers,
connected with these entities. Records
in this system are used for law
enforcement investigations and may
contain identifying information about
informants who have provided
significant information relevant to
investigations of taxpayers.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM INCLUDING CATEGORIES OF USERS AND
PURPOSES OF SUCH USES:
RECORD SOURCE CATEGORIES:
VerDate Mar<15>2010
organizations, retirement plans, and
government entities with regard to their
compliance with statutory Federal
requirements and/or their tax exempt
status. In addition, this system contains
identifying information regarding
informants who have provided
information that is significant and
relevant to TE/GE investigations of
taxpayers.
Disclosure of return 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 that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
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 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.
PO 00000
Frm 00064
Fmt 4701
Sfmt 4703
By taxpayer name, Taxpayer
Identification Number (TIN) (e.g., social
security number (SSN), employer
identification number (EIN), or other
similar number assigned by the IRS), or
by IRS employee name or identification
number for the employee who is
assigned the case, project, or
determination.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, TE/GE. (See
the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual. The records are
exempt under 5 U.S.C. 552a(k)(2) from
the notification provisions of the
Privacy Act.
RECORDS ACCESS PROCEDURES:
This system may not be accessed to
inspect or contest the content of records.
The records are exempt under 5 U.S.C.
552a(k)(2) from the access provisions of
the Privacy Act.
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORDS SOURCE CATEGORIES:
Information is obtained from tax
returns, application returns and
supporting material, determination files,
examination files, compliance review
files, compliance programs and projects,
and IRS personnel records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36.)
Treasury/IRS 60.000
SYSTEM NAME:
Employee Protection System
Records—Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus
offices. (See the IRS Appendix below for
address.)
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CATEGORIES OF RECORDS IN THE SYSTEM:
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CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individuals attempting to interfere
with the administration of internal
revenue laws through assaults, threats,
suicide threats, filing or threats of filing
frivolous criminal or civil legal actions
against Internal Revenue Service (IRS)
employees, or IRS contractors or the
employees’ or contractors’ immediate
family members, or through forcible
interference against any officer,
government contractor or employee
while discharging the official duties at
his/her position. An individual is
designated as a potentially dangerous
taxpayer (PDT), based on reliable
information, furnished to the IRS or
Treasury Inspector General for Tax
Administration (TIGTA), that fits any of
the criteria (1) through (5) below: (1)
Individuals who assault employees or
members of the employees’ immediate
families, (2) individuals who attempt to
intimidate or threaten employees or
members of the employees’ immediate
families through specific threats of
bodily harm, a show of weapons, the
use of animals, or through other specific
threatening or intimidating behavior, (3)
individuals who are active members of
groups that advocate violence against
IRS employees specifically, or against
Federal employees generally where
advocating such violence could
reasonably be understood to threaten
the safety of IRS employees and impede
the performance of their official duties,
(4) individuals who have committed the
acts set forth in any of the above criteria,
but whose acts have been directed
against employees or contractors of
other governmental agencies at Federal,
State, county, or local levels, and (5)
individuals who are not designated as
potentially dangerous taxpayers through
application of the above criteria, but
who have demonstrated a clear
propensity toward violence through
act(s) of violent behavior within the
five-year period immediately preceding
the time of referral of the individual to
the Employee Protection System (EPS).
An individual is designated as a
taxpayer who should be approached
with caution (CAU), based on reliable
information furnished to the IRS or the
TIGTA, individuals who have
threatened physical harm that is less
severe or immediate than necessary to
satisfy PDT criteria, suicide threat by
the taxpayer, or individuals who have
filed or threatened to file a frivolous
civil or criminal legal action (including
liens, civil complaints in a court,
criminal charges) against any IRS
employee or contractor, or their
immediate families.
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Documents reporting the incident;
documentary evidence of the incident
(e.g. threatening correspondence, copies
of liens and legal actions);
documentation of investigation of
incident, with report of investigation,
statements, affidavits, and related tax
information; records of any legal action
resulting from the incident; local police
records of individual named in the
incident, if such records are requested
or otherwise provided during
investigation of the incident; FBI record
of individual named in the incident, if
such records are requested or otherwise
provided during investigation of the
incident; newspaper or periodical items,
or information from other sources,
provided to the IRS or to TIGTA for
investigation of individuals who have
demonstrated a clear propensity toward
violence; correspondence regarding the
reporting of the incident, referrals for
investigation, investigation of the
incident; and result of investigation (i.e.
designation as PDT or CAU).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain reports by IRS employees
or contractors of attempts by individuals
to obstruct or impede them or other law
enforcement personnel in the
performance of their official duties,
investigations into the matters reported,
and determinations whether the
taxpayers should be designated a PDT or
CAU.
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USE:
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which IRS collected the
records, and no privilege is asserted.
(1) Disclose information during a
proceeding before a court,
administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or DOJ has
agreed to provide representation for the
employee; or (d) the United States is a
party to, has an interest in, or is likely
to be affected by, the proceeding and the
IRS or DOJ determines that the
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information is relevant and necessary to
the proceeding. Information may be
disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(2) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority, which has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(3) Disclose information to an
appropriate 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(4) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) 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 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.
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RETRIEVABILITY:
By name or social security number
(SSN) of individual with respect to
whom the PDT or CAU designation is
being considered and by administrative
case control number.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance
with IRM 1.15, Records Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Office of Employee Protection.
(See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(2).
RECORDS ACCESS PROCEDURES:
This system may not be accessed to
inspect or contest the content of records.
The records are exempt under 5 U.S.C.
552a(k)(2) from the access provisions of
the Privacy Act.
CONTESTING 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.
SOURCE CATEGORIES:
The system contains material for
which sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C.
552a(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I)
and (f) of the Privacy Act pursuant to 5
U.S.C. 552a(k)(2). (See 31 CFR 1.36.).
Treasury/IRS 70.001
as reported on Form 1040 series of U.S.
Individual income tax return. The
records are used to prepare and publish
statistics. The statistics, studies, and
compilations are designed so as to
prevent disclosure of any particular
taxpayer’s identity.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6108 and
7801.
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 and 6108.
All other records may be used as
described below if the IRS deems that
the purpose of the disclosure is
compatible with the purpose for which
IRS collected the records, and no
privilege is asserted.
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 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.
SYSTEM NAME:
Individual Income Tax Returns,
Statistics of Income—Treasury/IRS.
RETRIEVABILITY:
By taxpayer identification number
(TIN) (e.g., social security number
(SSN), employer identification number
(EIN), or other similar number assigned
by the IRS), or document locator
number (DLN).
SYSTEM LOCATION:
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National Office and campus offices.
(See the IRS Appendix below for
address.)
SAFEGUARDS:
SYSTEM MANAGER AND ADDRESS:
Director, Research Analysis, and
Statistics. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for
purposes of determining whether the
system contains a record pertaining to a
particular individual; the records are
exempt under 5 U.S.C. 552a(k)(4).
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)(4).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Form 1040 series of U.S. Individual
Income Tax Returns.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(4). See
31 CFR. 1.36.
Treasury/IRS 90.001
SYSTEM NAME:
Chief Counsel Management
Information System Records
—Treasury/IRS.
SYSTEM LOCATION:
Office of the Chief Counsel; Office of
the Special Counsel to the National
Taxpayer Advocate; Offices of the
Associate Chief Counsel (Corporate),
(Financial Institutions & Products),
(General Legal Services), (Income Tax &
Accounting), (International),
(Passthroughs & Special Industries), and
(Procedure & Administration); Offices of
the Division Counsel/Associate Chief
Counsel, (Criminal Tax) and (Tax
Exempt & Government Entities); and
Office of the Division Counsel (Large
Business & International), (Small
Business/Self Employed) and (Wage &
Investment); and Area Counsel offices.
(See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Individual taxpayers whose data is
selected for compilation into a statistical
sample.
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
(1) Individuals who are the subjects
of, or are connected to, matters received
by or assigned to the Office of Chief
Counsel.
(2) Chief Counsel employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
RETENTION AND DISPOSAL:
CATEGORIES OF RECORDS IN THE SYSTEM:
Sources of income, exemptions,
deductions, income tax, and tax credits,
Records are maintained in accordance
with IRM 1.15, Records Management.
Records that contain summary
information concerning the description
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
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and status of assignments received in
the Office of Chief Counsel. These
records include the names or subjects of
a case, the case file number, case status,
issues, professional time expended, and
due dates. These records may be used to
produce management information on
case inventory by taxpayer or employee
name and professional time required to
complete an assignment.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and
7803; 31 U.S.C. 330.
PURPOSE:
The computerized Counsel
Automated System Environment (CASE)
system is used to track, count, and
measure the workload of the Office of
Chief Counsel, capturing summary
information (such as the name of
principal parties or subjects, case file
numbers, assignments, status, and
classification) of cases and other matters
assigned to Counsel personnel
throughout their life cycle. CASE is
used to generate reports to assist
management and other employees to
keep track of resources and professional
time devoted to individual assignments
and broad categories of workload. CASE
information is also useful in the
preparation of budget requests and other
reports to the IRS, to the Treasury
Department, or the Congress. CASE also
serves as a timekeeping function for
employees of the Office of Chief
Counsel directly involved in cases and
other matters.
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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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
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and the IRS determines that the records
are relevant and useful.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding,
and the IRS or the DOJ determines that
the information is relevant and
necessary. Information may be disclosed
to the adjudicative body to resolve
issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to the parties
and to an arbitrator, mediator, or other
neutral party, in the context of
alternative dispute resolution, to the
extent relevant and necessary for
resolution of the matters presented,
including asserted privileges.
(4) Disclose information to a former
employee of the IRS to the extent
necessary to refresh their recollection
for official purposes when the IRS
requires information and/or
consultation assistance from the former
employee regarding a matter within that
individual’s former area of
responsibility.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor hired by the IRS, including
an expert witness or a consultant, to the
extent necessary for the performance of
a contract.
(7) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority responsible for
implementing, enforcing, 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(8) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(9) To the extent consistent with the
American Bar Association’s Model
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47995
Rules of Professional Conduct, Rule 4.2,
disclose to any person the fact that his
chosen legal representative may not be
authorized to represent him before the
IRS.
(10) Disclose information to a public,
quasi-public, or private professional
authority, agency, organization, or
association, with 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 accountancy boards,
to assist such authorities, agencies,
organizations and associations in
meeting their responsibilities in
connection with the administration and
maintenance of standards of integrity,
conduct, and discipline.
(11) Disclose information to foreign
governments in accordance with
international agreements.
(12) Disclose information to officials
of labor organizations recognized under
5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(13) 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:
Records are retrieved by the name or
taxpayer identification number of the
individual to whom they apply,
employees assigned, and by workload
case number. If there are multiple
parties to a proceeding, then the record
is generally retrieved only by the name
of the first listed person in the
complaint or other document.
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SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15.
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance &
Management). See the IRS Appendix
below for the address.
(Procedure & Administration); Office of
the Division Counsel/Associate Chief
Counsel (Tax Exempt & Government
Entities); Offices of the Division Counsel
(Large Business & International), (Small
Business/Self Employed) and (Wage &
Investment); Office of the Special
Counsel to the National Taxpayer
Advocate; Office of the Special Counsel
to the Office of Professional
Responsibility; and Area Counsel
offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(j)(2) and (k)(2). The IRS may assert
5 U.S.C. 552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ‘‘Notification Procedure’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
RECORD SOURCE CATEGORIES:
IRS and Chief Counsel employees;
Department of Treasury employees;
court records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 .U.S.C. 552a(j)(2) and
552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.002
(1) Individuals who have requested
advice in the form of a letter ruling,
closing agreement, or information letter
as set forth under the first annual
revenue procedure published by the IRS
each year.
(2) Individuals who are the subject of
technical advice that responds to any
request on the interpretation and proper
application of tax laws, tax treaties,
regulations, revenue rulings, notices, or
other precedents to a specific set of facts
that concerns the treatment of an item
in a year under examination or appeal,
which is submitted under the second
annual revenue procedure published by
the IRS each year.
(3) Individuals about whom advice
has been requested or provided under
any other internal rules and procedures,
such as may be set forth in the Internal
Revenue Manual (IRM) or Chief Counsel
Notices.
(4) Individuals who are subjects of, or
provide information pertinent to,
matters under the jurisdiction of the
Office of Professional Responsibility,
when such matters are brought to the
attention of Counsel;
(5) Individuals who are parties to
litigation with the IRS, or in litigation in
which the IRS has an interest, or in
proceedings before an administrative
law judge.
(6) Individuals who have
corresponded with, or who are the
subjects of correspondence to, the IRS
regarding a matter under consideration
by these offices.
CATEGORIES OF RECORDS IN THE SYSTEM:
Chief Counsel Litigation and Advice
(Civil) Records—Treasury/IRS.
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work
products.
SYSTEM LOCATION:
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
Office of the Chief Counsel; Offices of
the Associate Chief Counsel (Corporate),
(Financial Institutions & Products),
(General Legal Services), (Income Tax &
Accounting), (International),
(Passthroughs & Special Industries), and
5 U.S.C. 301; 26 U.S.C. 7801 and
7803; 31 U.S.C. 330 and 5314.
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SYSTEM NAME:
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PURPOSE:
To represent the IRS’ interests in
litigation before the United States Tax
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Court and in proceedings before
administrative law judges; To assist the
Department of Justice in representing
the IRS’ interests in litigation before
other Federal and state courts; To
provide legal advice and assistance on
civil tax administration matters,
including matters pertaining to practice
before the IRS and the regulation of tax
return preparers; To respond to general
inquiries and other correspondence
related to these matters; To assist
Counsel staff in coordinating and
preparing future litigation, advice, or
correspondence, to ensure the
consistency of such work products and
to retain copies of work products for
historical, legal research,
investigational, and similar purposes.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS determines that the records
are relevant and useful.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding
and the IRS or the DOJ determines that
the information is relevant and
necessary. Information may be disclosed
to the adjudicative body to resolve
issues of relevancy, necessity, or
privilege pertaining to the information.
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(3) Disclose information to the parties
and to an arbitrator, mediator, or other
neutral, in the context of alternative
dispute resolution, to the extent relevant
and necessary for resolution of the
matters presented, including asserted
privileges.
(4) Disclose information to a former
employee of the IRS to the extent
necessary to refresh their recollection
for official purposes when the IRS
requires information and/or
consultation assistance from the former
employee regarding a matter within that
individual’s former area of
responsibility.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor hired by the IRS, including
an expert witness or a consultant, to the
extent necessary for the performance of
a contract.
(7) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority responsible for
implementing, enforcing, 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(8) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(9) To the extent consistent with the
American Bar Association’s Model
Rules of Professional Conduct, Rule 4.2,
and Circular 230, disclose to any person
the fact that his chosen legal
representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public,
quasi-public, or private professional
authority, agency, organization, or
association, with 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 accountancy boards,
to assist such authorities, agencies,
organizations and associations in
meeting their responsibilities in
connection with the administration and
maintenance of standards of integrity,
conduct, and discipline.
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(11) Disclose information to foreign
governments in accordance with
international agreements.
(12) Disclose information to officials
of labor organizations recognized under
5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(13) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(14) Disclose information to other
Federal agencies holding funds of an
individual for the purpose of collecting
a liability owed by the individual.
(15) 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.
Records of the Office of the Associate
Chief Counsel (General Legal Services),
including the various Area Counsel
(General Legal Services), may also be
used as described below if the IRS
deems the purpose of the disclosure is
compatible with the purpose for which
the IRS collected the records, and no
privilege is asserted.
(16) Disclose information to the Joint
Board of Actuaries in enrollment and
disciplinary matters.
(17) Disclose information to the Office
of Personnel Management, Merit
Systems Protection Board, the Office of
Special Counsel, and the Equal
Employment Opportunity Commission
in personnel, discrimination, and labor
management matters.
(18) Disclose information to
arbitrators, the Federal Labor Relations
Authority, including the Office of the
General Counsel of that authority, the
Federal Service Impasses Board, and the
Federal Mediation and Conciliation
Service in labor management matters.
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47997
(19) Disclose information to the
General Services Administration in
property management matters.
(20) Disclose information regarding
financial disclosure statements to the
IRS, which makes the statements
available to the public as required by
law.
(21) Disclose information to other
federal agencies for the purpose of
effectuating inter-agency salary offset or
inter-agency administrative offset.
(22) Disclose information to the Office
of Government Ethics in conflict of
interest, conduct, financial statement
reporting, and other ethics matters.
DISCLOSURE TO CONSUMER REPORTING
AGENCIES:
Disclosures of debt information
concerning a claim against an
individual may be made from this
system to consumer reporting agencies
as defined in the Fair Credit Reporting
Act, 15 U.S.C. 1681a(f) or the Federal
Claims Collection Act of 1966, 31 U.S.C.
3701(a)(3).
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By the (1) name(s) of the individual(s)
to whom the records pertain, and
related individuals; (2) subject matter;
(3) certain key administrative dates; and
(4) the internal control number for
correspondence. If there are multiple
parties to litigation, or other proceeding,
then the record is generally retrieved
only by the name of the first listed
person in the complaint or other
document.
SAFEGUARDS:
A background investigation is made
on personnel. Offices are located in
secured areas. Access to keys to these
offices is restricted. Access to records
storage facilities is limited to authorized
personnel or individuals in the
company of authorized personnel.
Access controls are not less than those
provided by the Physical Security
Standards, IRM 1.16, and Information
Technology (IT) Security Policy and
Standards, IRM 10.8.
RETENTION AND DISPOSAL:
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15 and 1.15.30.
SYSTEM MANAGER(S) AND ADDRESS(ES):
The Chief Counsel, Special Counsel to
the National Taxpayer Advocate,
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Special Counsel to the Office of
Professional Responsibility, each
Associate Chief Counsel, and each
Division Counsel is the system manager
of the system in that office. See the IRS
Appendix below for addresses.
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ‘‘Notification Procedure’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
RECORD SOURCE CATEGORIES:
Taxpayers and their representatives;
Department of the Treasury personnel;
other Federal agencies; State, local,
tribal, and foreign governments, and
other public authorities; witnesses;
informants; parties to disputed matters
of fact or law; judicial and
administrative proceedings;
congressional offices; labor
organizations; public records such as
telephone books, Internet Web sites,
court documents, and real estate
records; individual subjects of legal
advice, written determinations, and
other correspondence.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are
exempt from sections (c)(3), (d)(1)–(4),
(e)(1), (e)(4)(G)–(I), and (f) of the Privacy
Act, pursuant to 5 U.S.C. 552a(k)(2). See
31 CFR 1.36.
Treasury/IRS 90.003
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SYSTEM NAME:
Chief Counsel Litigation and Advice
(Criminal) Records—Treasury/IRS.
SYSTEM LOCATION:
Office of the Chief Counsel; Office of
the Division Counsel/Associate Chief
Counsel (Criminal Tax); and Area
Counsel (Criminal Tax) offices. (See the
IRS Appendix below for address.)
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CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
(1) Individual subjects of
investigations as to their compliance
with tax and other laws under the
jurisdiction of IRS Criminal
Investigation, with respect to whom
criminal recommendations have been
made.
(2) Individuals who have requested
advice, and about whom advice has
been requested, concerning tax-related
and criminal offenses under the
jurisdiction of IRS Criminal
Investigation, where these matters or
issues are brought to Counsel’s
attention.
(3) Individuals who have filed
petitions for the remission or mitigation
of forfeitures or who are otherwise
directly involved as parties in judicial
or administrative forfeiture matters.
(4) Individuals who have requested
advice, about whom advice has been
requested, or with respect to whom a
criminal recommendation has been
made concerning non-tax criminal
matters delegated to the IRS for
enforcement and investigation, such as
money laundering (18 U.S.C. 1956 and
1957) and the Bank Secrecy Act (31
U.S.C. 5311–5330).
(5) Individuals about whom advice
has been requested or provided under
any internal rules and procedures, as
may be set forth in the Internal Revenue
Manual (IRM), Chief Counsel Notices, or
other internal issuances.
(6) Individuals who are parties to
litigation with the IRS, or in litigation in
which the IRS has an interest.
(7) Individuals who have
corresponded with the IRS regarding a
matter under consideration by these
offices.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work
products.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and
7803; 31 U.S.C. 330 and 5311–5332.
PURPOSE:
To provide legal advice and assistance
on criminal tax administration matters,
and on nontax criminal matters
delegated to the IRS. To assist the
Department of Justice (DOJ) in
representing the IRS’ interests in
litigation before Federal and State
courts. To respond to general inquiries
and other correspondence related to
these matters. To assist Counsel staff in
coordinating and preparing future
PO 00000
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Fmt 4701
Sfmt 4703
litigation, advice, or correspondence to
ensure the consistency of such work
products and to retain copies of work
products for historical, legal research,
investigational, and similar purposes.
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS determines that the records
are relevant and useful.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding
and the IRS or the DOJ determines that
the information is relevant and
necessary. Information may be disclosed
to the adjudicative body to resolve
issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to the parties
and to an arbitrator, mediator, or other
neutral, in the context of alternative
dispute resolution, to the extent relevant
and necessary for resolution of the
matters presented, including asserted
privileges.
(4) Disclose information to a former
employee of the IRS to the extent
necessary to refresh their recollection
for official purposes when the IRS
requires information and/or
consultation assistance from the former
employee regarding a matter within that
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individual’s former area of
responsibility.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor hired by the IRS, including
an expert witness or a consultant, to the
extent necessary for the performance of
a contract.
(7) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority responsible for
implementing, enforcing, 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(8) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(9) To the extent consistent with the
American Bar Association’s Model
Rules of Professional Conduct, Rule 4.2,
disclose to any person the fact that his
chosen legal representative may not be
authorized to represent him before the
IRS.
(10) Disclose information to a public,
quasi-public, or private professional
authority, agency, organization, or
association, with 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 accountancy boards,
to assist such authorities, agencies,
organizations and associations in
meeting their responsibilities in
connection with the administration and
maintenance of standards of integrity,
conduct, and discipline.
(11) Disclose information to foreign
governments in accordance with
international agreements.
(12) Disclose information to officials
of labor organizations recognized under
5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(13) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
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(14) Disclose information to other
Federal agencies holding funds of an
individual for the purpose of collecting
a liability owed by the individual.
(15) 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 the (1) name(s) of the individual(s)
to whom the records pertain, and
related individuals; (2) subject matter;
(3) certain key administrative dates; and
(4) the internal control number for
correspondence. If there are multiple
parties to a proceeding, then the record
is generally retrieved only by the name
of the first listed person in the
complaint or other document.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
47999
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(j)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ‘‘Notification Procedure’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
RECORD SOURCE CATEGORIES:
Taxpayers, or other subjects of
investigation, and their representatives;
Department of the Treasury personnel;
other Federal agencies; State, local,
tribal, and foreign governments, and
other public authorities; witnesses;
informants; parties to disputed matters
of fact or law; judicial and
administrative proceedings;
congressional offices; labor
organizations; public records such as
telephone books, Internet Web sites,
court documents, and real estate
records; individual subjects of legal
advice, written determinations, and
other correspondence.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are
exempt from sections (c)(3)–(4); (d)(1)–
(4); (e)(1)–(3); (e)(4)(G)–(I); (e)(5); (e)(8);
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 90.004
SYSTEM NAME:
Chief Counsel Legal Processing
Division Records—Treasury/IRS.
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15 and 1.15.30.
SYSTEM LOCATION:
SYSTEM MANAGER(S) AND ADDRESS(ES):
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
The Division Counsel/Associate Chief
Counsel (Criminal Tax) is the system
manager. See the IRS Appendix, below
for addresses.
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
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Office of the Associate Chief Counsel
(Procedure & Administration), National
Office. (See the IRS Appendix below for
address.)
Individuals who communicate with
the IRS regarding access requests under
the Freedom of Information Act (FOIA),
Privacy Act of 1974, or 26 U.S.C. 6110,
where these matters or issues are
brought to Counsel’s attention; payers of
user fees under 26 U.S.C. 7528, 6103(p),
and 31 U.S.C. 9701; recipients of
payments of court judgments;
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individual taxpayers who are the subject
of written determinations or other work
products processed for public
inspection under the FOIA or 26 U.S.C.
6110.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Correspondence files.
(2) FOIA, Privacy Act, and 26 U.S.C.
6110 requests for Chief Counsel
National Office records.
(3) Privacy Act requests to amend
Chief Counsel National Office records.
(4) User fee files.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 552, and 552a; 26 U.S.C.
7801 and 7803.
PURPOSE:
To coordinate searches and to make
disclosure determinations with respect
to Chief Counsel National Office records
sought under FOIA, the Privacy Act,
and 26 U.S.C. 6110. To respond to
Privacy Act requests to amend Chief
Counsel National Office records. To
process user fees pertaining to Private
Letter Rulings, Change in Accounting
Methods (Form 3115), Change in
Accounting Periods (Form 1128),
Advance Pricing Agreements, and
Closing Agreements. To process files for
the payment of court judgments.
tkelley on DSK3SPTVN1PROD with NOTICES2
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. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS determines that the records
are relevant and useful.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
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employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS or the DOJ determines that
the information is relevant and
necessary. Information may be disclosed
to the adjudicative body to resolve
issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to the parties
and to an arbitrator, mediator, or other
neutral, in the context of alternative
dispute resolution, to the extent relevant
and necessary for resolution of the
matters presented, including asserted
privileges.
(4) Disclose information to a former
employee of the IRS to the extent
necessary to refresh their recollection
for official purposes when the IRS
requires information and/or
consultation assistance from the former
employee regarding a matter within that
individual’s former area of
responsibility.
(5) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(6) Disclose information to a
contractor hired by the IRS, including
an expert witness or a consultant, to the
extent necessary for the performance of
a contract.
(7) Disclose information to an
appropriate Federal, State, local, or
tribal agency, or other public authority
responsible for implementing,
enforcing, 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(8) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(9) To the extent consistent with the
American Bar Association’s Model
Rules of Professional Conduct, Rule 4.2,
disclose to any person the fact that his
chosen legal representative may not be
authorized to represent him before the
IRS.
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Fmt 4701
Sfmt 4703
(10) Disclose information to a public,
quasi-public, or private professional
authority, agency, organization, or
association, with 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 accountancy boards,
to assist such authorities, agencies,
organizations and associations in
meeting their responsibilities in
connection with the administration and
maintenance of standards of integrity,
conduct, and discipline.
(11) Disclose information to foreign
governments in accordance with
international agreements.
(12) Disclose information to officials
of labor organizations recognized under
5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(13) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(14) Disclose information to other
Federal agencies holding funds of an
individual for the purpose of collecting
a liability owed by the individual.
(15) 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 the (1) name(s) of the individual(s)
to whom the records pertain, and
related individuals; (2) subject matter;
(3) certain key administrative dates; and
(4) the internal control number for
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correspondence. If there are multiple
parties to a proceeding, then the record
is generally retrieved only by the name
of the first listed person in the
complaint or other document.
SAFEGUARDS:
other records in this system have been
designated as exempt from sections
(c)(3), (d)(1)–(4), (e)(1), (e)(4)(G)–(I), and
(f) of the Privacy Act, pursuant to 5
U.S.C. 552a(j)(2) and 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
Treasury/IRS 90.005
RETENTION AND DISPOSAL:
SYSTEM LOCATION:
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15. Freedom of
Information Act request files are
retained and disposed of in accordance
with IRM 1.15.13.
Office of the Associate Chief Counsel
(Finance & Management), National
Office. (See the IRS Appendix below for
address.)
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Procedure &
Administration), National Office. See
the IRS Appendix below for the address.
NOTIFICATION PROCEDURE:
SYSTEM NAME:
Chief Counsel Library Records.
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
(1) IRS employees who check out
materials from the Library or through
inter-library loans.
(2) Individuals who are the subject of
the work products maintained for
reference (legal research) purposes on
tax issues.
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(j)(2) and (k)(2). The IRS may assert
5 U.S.C. 552a(d)(5) as appropriate.
CATEGORIES OF RECORDS IN THE SYSTEM:
RECORD ACCESS PROCEDURES:
ROUTINE USES OF RECORDS MAINTAINED IN THE
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES:
See ‘‘Notification Procedure’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
tkelley on DSK3SPTVN1PROD with NOTICES2
RECORD SOURCE CATEGORIES:
Persons who communicate with the
IRS regarding FOIA, Privacy Act, and 26
U.S.C. 6110 requests, user fees or
judgment payments; Department of
Treasury employees; State, local, tribal,
and foreign governments, and other
public authorities; other Federal
agencies; witnesses; informants; public
sources such as telephone books,
Internet Web sites, court documents,
and real estate records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
User fee and judgment payment files
can be accessed as described above. All
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16:42 Aug 09, 2012
Jkt 226001
(1) Reference work product, including
General Counsel Memoranda (GCMs),
Office Memoranda (OMs), Actions on
Decision (AODs), briefs, and other
historical issuances dating back to 1916.
(2) Internal control records used to
catalog and cross-reference records for
legal research purposes.
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:
To track the location of materials
borrowed from the library or through
inter-library loan and to permit the
research of the internal revenue laws.
Disclosure of returns and return
information may be made only as
provided by 26 U.S.C. 6103. Material
covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed
only as permitted by that rule. All other
records may be used as described below
if the IRS deems that the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
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Sfmt 4703
48001
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS determines that the records
are relevant and useful.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when (a) the IRS or
any component thereof, (b) any IRS
employee in his or her official capacity,
(c) any IRS employee in his or her
personal capacity where the IRS or the
Department of Justice (DOJ) has agreed
to provide representation for the
employee, or (d) the United States is a
party to, has an interest in, or is likely
to be affected by such proceeding, and
the IRS or the DOJ determines that the
information is relevant and necessary
and not otherwise privileged.
Information may be disclosed to the
adjudicative body to resolve issues of
relevancy, necessity, or privilege
pertaining to the information.
(3) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(4) Disclose information to a Federal,
State, local, or tribal 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 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 Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
security clearance, license, grant, or
other benefit.
(6) Disclose information to foreign
governments in accordance with
international agreements.
(7) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(8) Disclose information to officials of
labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
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(9) 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.
Records are retrieved by the name of
the individual(s) to whom they pertain.
If there are multiple parties to a
proceeding, then the record is generally
retrieved only by the identity of the first
listed person in the complaint or other
document.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15.
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance &
Management), National Office. See the
IRS Appendix below for the address.
tkelley on DSK3SPTVN1PROD with NOTICES2
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
16:42 Aug 09, 2012
RECORD ACCESS PROCEDURES:
See ‘‘Notification Procedures’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
RECORD SOURCE CATEGORIES:
IRS employees; Congress; Department
of the Treasury personnel; taxpayers
and their representatives; other Federal
agencies; witnesses; informants; State,
local, tribal, and foreign governments,
and other public authorities; parties to
disputed matters of fact and law; other
persons who communicate with the IRS;
libraries to and from which inter-library
loans are made; public sources such as
telephone books, Internet Web sites,
court documents, and real estate
records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
RETRIEVABILITY:
VerDate Mar<15>2010
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(j)(2) or (k)(2). The IRS may assert
5 U.S.C. 552a(d)(5) as appropriate.
Jkt 226001
Some of the records in this system are
exempt from sections (c)(3)–(4); (d)(1)–
(4); (e)(1)–(3); (e)(4)(G)–(I); (e)(5); (e)(8);
(f) and (g) of the Privacy Act, pursuant
to 5 U.S.C. 552a(j)(2). Some of the
records in this system are exempt from
sections (c)(3), (d)(1)–(4), (e)(1),
(e)(4)(G)–(I), and (f) of the Privacy Act,
pursuant to 5 U.S.C. 552a(j)(2) and 5
U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.006
SYSTEM NAME:
Chief Counsel Human Resources and
Administrative Records—Treasury/IRS.
SYSTEM LOCATION:
All Chief Counsel offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
(1) Current and former employees of
the Office of Chief Counsel;
(2) Applicants for employment in the
Office of Chief Counsel;
(3) Tax Court witnesses whose
expenses are paid by the IRS.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Records relating to personnel
actions and determinations made about
an individual while employed with the
Office of Chief Counsel. These records
include the records maintained in
current and former employees’ Official
Personnel Folders and Employee
Performance Folders, in accordance
with Office of Personnel Management
(OPM)’s regulations and instructions,
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Fmt 4701
Sfmt 4703
which are described in the notices of
OPM’s government-wide systems of
records, OPM/GOVT–1 and OPM/
GOVT–2, respectively. The records
reflect employment qualifications;
employment history (including
performance improvement plan or
discipline records); training and awards;
reasonable accommodation and similar
records potentially containing medical
information; and other recognition.
These records include data
documenting reasons for personnel
actions, decisions, or recommendations
and background material leading to any
personnel action (including adverse
action).
(2) Records relating to payroll
processing, such as employee name,
date of birth, Social Security number
(SSN), home address, grade or rank,
employing organization, timekeeper
identity, salary, civil service retirement
fund contributions, pay plan, number of
hours worked, leave accrual rate, usage,
and balances, deductions for Medicare
and/or FICA, Federal, State and city tax
withholdings, Federal Employees
Governmental Life Insurance
withholdings, Federal Employees
Health Benefits withholdings, awards,
commercial garnishments, child support
and/or alimony wage assignments,
allotments, and Thrift Savings Plan
contributions.
(3) Employee recruiting records for
attorney and non-attorney Chief Counsel
Employees (including application files,
eligible applicant listings, and internal
control records).
(4) Financial records such as travel
expenses, notary public expenses,
moving expenses, expenses of Tax Court
witnesses, fees and expenses of expert
witnesses, and miscellaneous expenses.
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:
To carry out personnel management
responsibilities, including but not
limited to (1) recommending or taking
personnel actions such as appointments,
promotions, separations (e.g.,
retirements, resignations),
reassignments, within-grade increases,
disciplinary or adverse actions; (2)
employee training, recognition, or
reasonable accommodation; (3)
processing payroll so as to ensure that
each employee receives the proper pay
and allowances; that proper deductions
and authorized allotments are made
from employees’ pay; and that
employees are credited and charged
with the proper amount of leave; (4)
recruitment and other hiring decisions;
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and (5) to maintain records of
individually based non-payroll
expenditures such as expert witness and
contractor expenses necessary to the
operations of the Office. The records
may also be used as a basis for staffing
and budgetary planning and control,
organizational planning, and human
resource utilization.
tkelley on DSK3SPTVN1PROD with NOTICES2
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 that the purpose of the
disclosure is compatible with the
purpose for which the IRS collected the
records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the
Department of Justice (DOJ) when
seeking legal advice, or for use in any
proceeding, or in preparation for any
proceeding, when: (a) The IRS or any
component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
individual capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by the proceeding,
and the IRS determines that the records
are both relevant and necessary to the
proceeding or advice sought.
Information may be disclosed to the
adjudicative body to resolve issues of
relevancy, necessity, or privilege
pertaining to the information.
(2) Disclose information in a
proceeding (including discovery) before
a court, administrative tribunal, or other
adjudicative body when: (a) The IRS or
any component thereof; (b) any IRS
employee in his or her official capacity;
(c) any IRS employee in his or her
personal capacity if the IRS or the DOJ
has agreed to provide representation for
the employee; or (d) the United States
is a party to, has an interest in, or is
likely to be affected by, the proceeding,
and the IRS or the DOJ determines that
the information is relevant and
necessary to the proceeding.
Information may be disclosed to the
adjudicative body to resolve issues of
relevancy, necessity, or privilege
pertaining to the information.
(3) Disclose information to a court,
authorized official acting pursuant to a
court order or state or local law, a state
agency, or the office of a bankruptcy
trustee, for the purpose of implementing
a garnishment or wage assignment
order.
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16:42 Aug 09, 2012
Jkt 226001
(4) Disclose information to all
individuals, and/or a court, adjudicative
body, or other administrative body,
where multiple related individuals are
represented before the Service by one
attorney, and a potential or actual
conflict of interest arises, and the
attorney fails to provide adequate
confirmation to the Service that full
disclosure of the conflict of interest
situation has been made to all taxpayers
and that all agree to the representation.
(5) Disclose information to the
defendant in a criminal prosecution, the
Department of Justice, or a court of
competent jurisdiction where required
in criminal discovery or by the Due
Process Clause of the Constitution.
(6) Disclose information to the parties
and to arbitrators, the Federal Labor
Relations Authority, including the
Office of the General Counsel of that
authority, the Federal Service Impasses
Board and the Federal Mediation and
Conciliation Service in labor
management matters.
(7) Disclose the results of a drug test
performed at the work site, as provided
by section 503 of the Supplemental
Appropriations Act of 1987, Public Law
100–71, (101 Stat. 391, 468–471).
(8) Disclose information to a former
employee of the IRS to the extent
necessary to refresh their recollection
for official purposes when the IRS
requires information and/or
consultation assistance from the former
employee regarding a matter within that
individual’s former area of
responsibility.
(9) Disclose information to third
parties during the course of an
investigation to the extent necessary to
obtain information pertinent to the
investigation.
(10) Disclose information to a
contractor hired by the IRS, including
an expert witness or a consultant, to the
extent necessary for the performance of
a contract.
(11) Disclose pertinent information to
a Federal, State, local, or tribal agency,
or other public authority responsible for
implementing, enforcing, 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 potential
violation of law or regulation and the
information disclosed is relevant to any
regulatory, enforcement, investigative,
or prosecutorial responsibility of the
receiving authority.
(12) Disclose information to a Federal,
State, local, or tribal agency, or other
public authority that has requested
information relevant or necessary to
hiring or retaining an employee, or
issuing or continuing a contract,
PO 00000
Frm 00075
Fmt 4701
Sfmt 4703
48003
security clearance, license, grant, or
other benefit.
(13) To the extent consistent with the
American Bar Association’s Model
Rules of Professional Conduct, Rule 4.2,
disclose to any person the fact that his
chosen legal representative may not be
authorized to represent him before the
IRS.
(14) Disclose information to a public,
quasi-public, or private professional
authority, agency, organization, or
association, with 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 accountancy boards,
to assist such authorities, agencies,
organizations and associations in
meeting their responsibilities in
connection with the administration and
maintenance of standards of integrity,
conduct, and discipline.
(15) Disclose information to foreign
governments in accordance with
international agreements.
(16) Disclose information to officials
of labor organizations recognized under
5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive
representation.
(17) Disclose information to the news
media as described in the IRS Policy
Statement P–1–183, News Coverage to
Advance Deterrent Value of
Enforcement Activities Encouraged,
IRM 1.2.1.2.41.
(18) Disclose information regarding
financial disclosure statements to the
IRS, which makes the statements
available to the public as required by
law.
(19) Disclose information to other
Federal agencies holding funds of an
individual for the purpose of collecting
a liability owed by the individual.
(20) Disclose information to the Joint
Board of Actuaries in enrollment and
disciplinary matters.
(21) Disclose information to the Office
of Personnel Management, Merit
Systems Protection Board, the Office of
Special Counsel, and the Equal
Employment Opportunity Commission
in personnel, discrimination, and labor
management matters.
(22) Disclose information to the
General Services Administration in
property management matters.
(23) Disclose information to the Office
of Government Ethics in conflict of
interest, conduct, financial statement
reporting, and other ethics matters.
(24) 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
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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.
(25) Disclose information to the
General Services Administration Board
of Contract Appeals, the Government
Accountability Office, and other Federal
agencies that address contracting issues
in connection with disputes and
protests of procurement actions and
decisions.
DISCLOSURE TO CONSUMER REPORTING
AGENCIES:
Disclosures of debt information
concerning a claim against an
individual may be made from this
system to consumer reporting agencies
as defined in the Fair Credit Reporting
Act, 15 U.S.C. 1681a(f) or the Federal
Claims Collection Act of 1966, 31 U.S.C.
3701(a)(3).
POLICIES AND PRACTICES FOR STORING,
RETRIEVING, ACCESSING, RETAINING, AND
DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
Records are generally retrieved by the
name or taxpayer identity number of the
individual to whom they apply. Records
pertaining to expert witnesses may also
be retrieved by the name of a party to
the proceeding for which the expert was
retained.
SAFEGUARDS:
Access controls are not less than those
published in IRM 10.8, Information
Technology (IT) Security, and IRM 10.2,
Physical Security Program.
tkelley on DSK3SPTVN1PROD with NOTICES2
RETENTION AND DISPOSAL:
Records are retained and disposed of
in accordance with the records control
schedules applicable to the records of
the Office of Chief Counsel, IRM 1.15.13
through 1.15.15, and to personnel
records, IRM 1.15.38 and 1.15.39.
SYSTEM MANAGER(S) AND ADDRESS:
The Division Counsel/Associate Chief
Counsel is the system manager of
16:42 Aug 09, 2012
Jkt 226001
NOTIFICATION PROCEDURE:
Individuals seeking notification and
access to any record contained in this
system of records, or seeking to contest
its content, may inquire in writing in
accordance with instructions appearing
at 31 CFR part 1, appendix B. Written
inquiries should be addressed to Chief,
Disclosure and Litigation Support
Branch, Legal Processing Division, IRS
Office of Chief Counsel,
CC:PA:LPD:DLS, 1111 Constitution
Avenue NW., Washington, DC 20224.
This system of records may contain
records that are exempt from the
notification, access, and contest
requirements pursuant to 5 U.S.C.
552a(k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ‘‘Notification Procedure’’ above.
CONTESTING RECORD PROCEDURES:
See ‘‘Notification Procedure’’ above.
26 U.S.C. 7852(e) prohibits Privacy Act
amendment of tax records.
RECORD SOURCE CATEGORIES:
Department of the Treasury
personnel; Tax Court and expert
witnesses; other Federal agencies;
witnesses; State, local, tribal, and
foreign governments, and other public
authorities; references provided by the
applicant, employee, or expert witness;
former employers; public records such
as telephone books, Internet Web sites,
court documents, and real estate
records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
RETRIEVABILITY:
VerDate Mar<15>2010
records in their respective offices. See
the IRS Appendix below for addresses.
Some of the records in this system are
as exempt from sections (c)(3), (d)(1)–
(4), (e)(1), (e)(4)(G)–(I), and (f) of the
Privacy Act, pursuant to 5 U.S.C.
552a(k)(5). See 31 CFR 1.36.
IRS Appendix
This appendix contains the addresses of
Treasury/IRS system locations along with the
title of the principal system manager(s).
Internal Revenue Service (IRS) system
locations are geographically dispersed
through field offices. Additional information
regarding the structure and locations of the
IRS is available on the Internet at
www.irs.gov. Select the ‘‘About the IRS’’ tab
or contact one of the Disclosure Offices.
Internal Revenue Service Disclosure Offices
for Privacy Act Requests
Access and amendment requests for
records maintained in IRS systems should be
marked ‘‘Privacy Act Request’’ on the outside
and mailed to the following address:
Internal Revenue Service, Disclosure
Scanning Operation—Stop 93A, Post Office
Box 621506, Atlanta, GA 30362–3006.
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Frm 00076
Fmt 4701
Sfmt 4703
IRS System Locations
The National Office of the IRS and the
address for the following systems managers
is: 1111 Constitution Avenue NW.,
Washington, DC. The listing below is
arranged according to organizational lines.
Any exception to the location of an office is
indicated accordingly.
Commissioner, Internal Revenue Service
Chief of Staff, Office of the Secretariat
Chief, Communications and Liaison
Chief, Equal Employment Opportunity and
Diversity
Director, Research, Analysis, Statistics
National Taxpayer Advocate
Chief, Appeals, 1099 14th Street NW.,
Washington, DC
Director, Strategy & Finance
Director, Technical Services
Director, Field Operations—East
Director, Field Operations—West, 24000
Avila Road, Laguna Niguel, CA
Deputy Commissioner for Services &
Enforcement
Division Commissioner, Large Business &
International Division (LB&I), 9th & H
Street, Washington, DC
Director, Physical Security and Emergency
Preparedness
Director, Privacy, Governmental Liaison,
and Disclosure
Service & Enforcement Office Locations:
Division Commissioner, Small Business/
Self-Employed (SB/SE)
Division Commissioner, Tax Exempt and
Government Entities (TE/GE) Division,
999 North Capital Street NE.,
Washington, DC
Division Commissioner, Wage and
Investment (W&I), 401 W. Peachtree
Street, Atlanta, GA
Chief, Criminal Investigation
Director, Office of Professional
Responsibility
Director, Return Preparer Office
Deputy Commissioner Operations Support
Chief Technology Officer
Chief Financial Officer
Chief Human Capital Officer
Chief, Agency Wide Shared Services
Large Business & International (LB&I), 9th &
H Street, Washington, DC
Deputy Division Commissioner, Domestic
Deputy Division Commissioner, International
Director, Management & Finance
Director, Business System Planning
Director, Planning, Analysis, Inventory, &
Research
Director, Communications & Liaison
Director, Equity, Diversity & Inclusion
Director, Pre-Filing and Technical
Guidance
Director, Shared Support
LB&I Industry Directors:
Industry Director, Communications,
Technology and Media, 1301 Clay Street,
Oakland, CA
Industry Director, Financial Services, 290
Broadway, New York, NY
Industry Director, Global High Wealth
Industry Director, Heavy Manufacturing
and Pharmaceuticals, 111 Wood Avenue
South, Iselin, NJ
Industry Director, Natural Resources and
Construction, 1919 Smith Street,
Houston, TX
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Industry Director, Retailers, Food,
Transportation, and Healthcare, 1901
Butterfield Road, Downers Grove, IL
LB&I Overseas Offices:
Berlin, Germany—Internal Revenue
Service, c/o United States Embassy, PSC
120, Box 3000, APO AE 09265
London, England—Internal Revenue
Service, E/IRS—U.S. Embassy, PSC—
801, Box 44, FPO AE 09498–4044
Plantation, Florida (covers Mexico, Central
& South America, Caribbean)—IRS,
Plantation, 7850 SW., 6th Court,
Plantation, FL
Paris, France—Internal Revenue Service,
PSC 116, Box E–414, APO AE 09777
Tokyo, Japan—IRS, American Embassy,
Unit 45004, Box 208, APO AP 96337–
0001
Small Business/Self-Employed
Director, Communications, Liaison and
Disclosure
Director, Collection
Director, Compliance Services, Campus
Operations
Director, EEO
Director, Examination
Director, Fraud/BSA
Director, Specialty Programs
SB/SE Field Area Offices:
Collection Area Directors:
North Atlantic, 290 Broadway, New York,
NY
South Atlantic, 5000 Ellin Road, Lanham,
MD
Central Area, 477 Michigan Avenue,
Detroit, MI
Midwest Area, 230 South Dearborn,
Chicago, IL
Gulf States Area, 801 Broadway, Nashville,
TN
Western Area, 915 Second Avenue, Seattle,
WA
California Area, 1301 Clay Street, Oakland,
CA
Examination Area Directors
North Atlantic, 15 New Sudbury Street,
Boston, MA
Central Area, 600 Arch Street,
Philadelphia, PA
South Atlantic, 400 W. Bay, Jacksonville,
FL
Midwest, 316 N. Robert, St. Paul, MN
Gulf States, 4050 Alpha Road, Dallas, TX
Western, 600 17th Street, Denver, CO
California, 300 N, Los Angeles Street, Los
Angeles, CA
Tax Exempt & Government Entities, 999
North Capitol Street NW., Washington
DC
Director, Employee Plans
Director, Exempt Organizations
Director, Government Entities
Director, Customer Account Services
Director, Business Systems Planning
Director, Research & Analysis
Director, Communications & Liaison
Director, Finance
Director, Human Resources
Director, Planning
EEOD Program Manager
Wage & Investment, 401 W Peachtree Street,
Atlanta, GA
Director, Earned Income Tax Credit and
Health Coverage Tax Credit
Director, Customer Account Services
Consolidation
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16:42 Aug 09, 2012
Jkt 226001
Director, Strategy & Finance
Director, EEO & Diversity
Director, Business Systems Planning
Director, Human Capital
Director, Customer Assistance
Relationships and Education
Director, Customer Account Services
Director, Compliance
Health Care Tax Credit (HCTC) office
locations:
Production System—HCTC Qwest, 22810
International Dr., Sterling, VA
Customer Contact Center—HCTC Affina,
131 Tower Park Drive, Suite 300,
Waterloo, IA
HCTC Delivery Center—HCTC Accenture,
15115 Park Row, Houston, TX
HCTC Program Office—HCTC IRS, 1750
Pennsylvania Ave, 2nd Floor,
Washington, DC
Criminal Investigation
Director, Operations Policy and Support
Director, Field Operations
Director, Strategy
Director, Refund Crimes
Director, Communications and Education
Director, EEO & Diversity
CI Directors of Field Operations:
North Atlantic, 600 Arch Street,
Philadelphia, PA
Mid-Atlantic, 31 Hopkins Plaza, Baltimore,
MD
Southeast, 401 West Peachtree Avenue,
Atlanta, GA
Central, 2001 Butterfield Road, Downers
Grove, IL
Midstates, 4050 Alpha Road, Farmers
Branch, TX
Pacific, 24000 Avila Road, Laguna Niguel,
CA
Automated Criminal Investigation Office,
7940 Kentucky Drive, Florence, KY
Operations Support Office Locations:
Director, Information Technology
Director, Stakeholder Management
Director, Information Security
Director, Return Preparer Office
Associate CIO, Management
Associate CIO, Business Systems
Modernization
Associate CIO, Information Technology
Services
Associate CIO, Enterprise Services
Computing Centers:
Martinsburg Computing Center,
Martinsburg, WV
Detroit Computing Center, 985 Michigan
Ave., Detroit, MI
Finance Office
Associate CFO for Performance Budgeting
Associate CFO for Revenue Financial
Management
Associate CFO for Internal Financial
Management
Director, Assistance and Review
Human Capital Office
Director, Executive Services
Director, Leadership and Education
Director, Organizational Change Program
Office
Director, Field Personnel Services
Director, Personnel Policy
Director, Planning and Measures
Director, Program Management Office
Director, Talent and Technology
Management
PO 00000
Frm 00077
Fmt 4701
Sfmt 4703
48005
Director, Workforce Relations
Agency-Wide Shared Services
Director, Real Estate and Facilities
Management, 2221 South Clark Street,
Arlington, VA
Director, Procurement
Director, EEO & Diversity, Field Services
Director, Competitive Sourcing Program
Director, Employee Support Services, 290
Broadway, New York, NY
Director, Assurance Programs
Director, Emergency Management
Programs
Director, Certification, Testing, Evaluation
and Assessment
Director, Modernization and Systems
Security Engineering
Director, Personnel Security, 5 Spiral
Drive, Suite 2, Florence, KY
Chief Counsel System Locations:
The offices of the Chief Counsel for the
Internal Revenue Service are located at: 1111
Constitution Avenue NW., Washington, DC.
Offices at this address include:
Chief Counsel
Deputy Chief Counsel (Operations)
Deputy Chief Counsel (Technical)
Special Counsel to the National Taxpayer
Advocate
Associate Chief Counsel (Corporate),
(Financial Institutions & Products),
(Finance & Management), (General Legal
Services), (International), (Income Tax &
Accounting), (Procedure &
Administration), and (Passthroughs &
Special Industries)
Associate Chief Counsel/Division Counsel
(Criminal Tax), and (Tax Exempt &
Government Entities)
Division Counsel (Large Business &
International)
Division Counsel (Wage & Investment)
Division Counsel (Small Business/SelfEmployed)
Addresses of Chief Counsel and Area
Counsel Offices
National Office: 1111 Constitution Avenue
NW., Washington, DC.
Offices at this address: Office of the Chief
Counsel; Offices of the Deputy Chief
Counsel; Offices of the Associate Chief
Counsel (Corporate), (Financial
Institutions & Products), (Finance &
Management), (General Legal Services),
(International), (Income Tax &
Accounting), (Procedure &
Administration), and (Passthroughs &
Special Industries); Office of the Special
Counsel to the National Taxpayer
Advocate; Offices of the Division
Counsel/Associate Chief Counsel
(Criminal Tax), and (Tax Exempt &
Government Entities); Offices of the
Division Counsel (Large Business &
International) and (Wage & Investment).
Division Counsel (Small Business/SelfEmployed) National Office, 5000 Ellin
Road, Lanham, MD.
Area Counsel Offices (Alphabetical by
State)
Various components of Chief Counsel may
have offices at the same Area Counsel office
location. The abbreviations following each
address indicate the Chief Counsel divisions
having offices at that location. The
abbreviations represent the following offices:
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CT—Office of the Division Counsel/Associate
Chief Counsel (Criminal Tax)
GLS—Office of the Associate Chief Counsel
(General Legal Services)
LB&I— Office of the Division Counsel (Large
Business & International)
SB/SE—Office of the Division Counsel (Small
Business/Self-Employed)
TE/GE—Office of the Division Counsel/
Associate Chief Counsel (Tax Exempt &
Government Entities)
Note: Matters involving taxpayers falling
under the jurisdiction of the Office of
Division Counsel (Wage & Investment) are
coordinated by area SB/SE offices.
801 Tom Martin Drive, Birmingham, AL. (SB/
SE)
4041 N. Central Ave., Phoenix, AZ. (CT,
LB&I, SB/SE)
Chet Holifield Building, 24000 Avila Road,
Laguna Niguel, CA. (LB&I, SB/SE)
Federal Building, 300 N. Los Angeles Street,
Los Angeles, CA. (CT, LB&I, SB/SE, TE/GE)
1301 Clay Street, Oakland, CA. (LB&I)
4330 Watt Avenue, Sacramento, CA. (SB/SB)
701 B Street, San Diego, CA. (CT, LB&I, SB/
SE)
100 First Street, San Francisco, CA. (CT, GLS,
LB&I, SB/SE)
55 South Market Street, San Jose, CA. (LB&I,
SB/SE)
950 Hampshire Road, East Pavilion,
Thousand Oaks, CA. (SB/SE, TE/GE)
333 East River Drive, Commerce Center One,
Hartford, CT. (CT, LB&I, SB/SE)
600 17th Street, Denver, CO. (CT, LB&I, SB/
SE, TE/GE)
455 Massachusetts Ave. NW., Washington,
DC. (LB&I, SB/SE)
Federal Office Building, 400 West Bay Street,
Jacksonville, FL. (CT, LB&I, SB/SE)
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1000 South Pine Island Road, Plantation, FL.
(CT, LB&I, SB/SE)
Federal Office Building, 51 SW. First
Avenue, Miami, FL. (CT, LB&I, SB/SE)
401 West Peachtree Street NW., Atlanta, GA.
(CT, GLS, LB&I, SB/SE)
PJKK Federal Building, 300 Ala Moana
Boulevard, Honolulu, HI. (SB/SE)
200 West Adams Street, Chicago, IL. (CT,
GLS, LB&I, SB/SE., TE/GE)
1901 Butterfield Road, Downers Grove, IL.
(LB&I)
Minton-Capehart Federal Building, 575 N.
Pennsylvania Street, Indianapolis, IN. (CT,
SB/SE)
462 S. Fourth Street, Louisville, KY. (CT, SB/
SE)
F. Edward Hebert Federal Building, 600
South Maestri Place, New Orleans, LA.
(CT, SB/SE)
31 Hopkins Plaza, Baltimore, MD. (SB/SE,
TE/GE)
10 Causeway Street, Boston, MA. (CT, LB&I,
SB/SE)
500 Woodward Avenue, Detroit, MI. (CT,
LB&I, SB/SE)
380 Jackson Street, St. Paul, MN. (CT, LB&I,
SB/SE)
2345 Grand Boulevard, Kansas City, MO.
(LB&I, SB/SE)
1222 Spruce Street, St. Louis, MO. (CT, SB/
SE)
The Roman L. Hruska U.S. Courthouse, 111
South 18th Plaza, Omaha, NE. (SB/SE)
110 City Parkway, Las Vegas, NV. (CT, SB/
SE)
Metro Park Office Complex, 111 Wood
Avenue, South, Iselin, NJ. (LB&I)
One Newark Center, Newark, NJ. (CT, LB&I,
SB/SE)
PO 00000
Frm 00078
Fmt 4701
Sfmt 9990
300 Pearl Street, Olympic Towers, Buffalo,
NY. (CT, LB&I, SB/SE)
33 Maiden Lane, New York, NY. (CT, GLS,
LB&I, SB/SE)
1600 Stewart Avenue, Westbury, NY. (CT,
LB&I, SB/SE, TE/GE)
320 Federal Place, Greensboro, NC. (CT,
LB&I, SB/SE)
312 Elm Street, Cincinnati, OH. (CT, LB&I,
SB/SE)
One Cleveland Center, 1375 East Ninth
Street, Cleveland, OH. (CT, SB/SE)
55 North Robinson Street, Oklahoma City,
OK. (LB&I, SB/SE)
620 SW. Main Street, Portland, OR. (CT, SB/
SE)
701 Market Street, Philadelphia, PA. (CT,
LB&I, SB/SE)
Liberty Center, 1000 Liberty Avenue,
Pittsburgh, PA. (LB&I, SB/SE)
810 Broadway, Nashville, TN. (LB&I, SB/SE)
300 East Eighth Street, Austin, TX. (CT, SB/
SE)
4050 Alpha Road, Dallas, TX. (CT, GLS,
LB&I, SB/SE, TE/GE)
8701 South Gessner Street, Houston, TX. (CT,
LB&I, SB/SE)
1919 Smith Street, Houston, TX. (LB&I)
150 Social Hall Avenue, Salt Lake City, UT.
(SB/SE)
400 North 8th Street, Richmond, VA. (CT,
LB&I, SB/SE)
Federal Building, 915 Second Avenue,
Seattle, WA. (LB&I, SB/SE)
211 West Wisconsin Avenue, Milwaukee, WI.
(LB&I, SB/SE).
[FR Doc. 2012–19325 Filed 8–9–12; 8:45 am]
BILLING CODE 4830–01–P
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[Federal Register Volume 77, Number 155 (Friday, August 10, 2012)]
[Notices]
[Pages 47929-48006]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-19325]
[[Page 47929]]
Vol. 77
Friday,
No. 155
August 10, 2012
Part II
Department of the Treasury
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Internal Revenue Service
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Privacy Act of 1974, as Amended; System of Records Notice; Notice
Federal Register / Vol. 77 , No. 155 / Friday, August 10, 2012 /
Notices
[[Page 47930]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended; System of Records Notice
AGENCY: Internal Revenue Service, Treasury.
ACTION: Notice of systems of records.
-----------------------------------------------------------------------
SUMMARY: In accordance with the requirements of the Privacy Act of
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service,
Treasury, is publishing its inventory of Privacy Act systems of
records.
SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974 (5
U.S.C. 552a) and the Office of Management and Budget (OMB) Circular No.
A-130, the Internal Revenue Service (IRS) has completed a review of its
Privacy Act systems of records notices to identify IRS 90.006--Chief
Counsel Human Resources and Administrative Records minor changes that
will more accurately describe these records.
The changes throughout the document are editorial in nature and
consist principally of changes to system manager titles, clarifications
to the individuals or records covered, and updates to addresses.
Three new systems of records have been published to the IRS'
inventory of Privacy Act notices since March 12, 2008:
1. IRS 42.888--Qualifying Therapeutic Discovery Project Records
(Published March 31, 2011, at 76 FR 17997)
2. IRS 42.005--Whistleblower Office Records. (Published January 9,
2008, at 73 FR 1667)
3. IRS 37.111--Preparer Tax Identification Number (PTIN) Records
(Published November 15, 2011, at 76 FR 70813).
The following three systems of records maintained by the IRS'
Office of Professional Responsibility were amended on October 19, 2010,
beginning at 75 FR 64403:
IRS 37.006--Correspondence, Miscellaneous Records, and Information
Management Records;
IRS 37.007--Practitioner Disciplinary Records; and
IRS 37.009--Enrolled Agents and Resigned Enrolled Agents.
This publication also incorporates the changes to systems of
records maintained by the IRS' Office of Chief Counsel, as published on
November 15, 2011, beginning at 76 FR 70815:
IRS 90.001--Chief Counsel Management Information System Records
IRS 90.002--Chief Counsel Litigation and Advice (Civil) 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
Additionally, as part of a reorganization of some work in February,
2012, the Advanced Pricing Agreement program was transferred from the
Office of Associate Chief Counsel (International) to the Division
Commissioner (Large Business & International); the records pertaining
to this program have been transferred from system of records IRS
90.002--Chief Counsel Litigation and Advice (Civil) Records to system
of records IRS 42.017--International Enforcement Program Information
Files.
Also, Appendix A has been revised to provide a single address for
Privacy Act requests for access or amendment, reflecting the decision
to centralize receipt and assignment of such requests.
Finally, system of records 26.055 will be withdrawn as of December
31, 2012, unless the IRS receives communication supporting continuing
maintenance of these records; use of private collection agencies was
discontinued in 2009, and the records are scheduled for destruction
three years after the end of their usage.
The following systems are withdrawn:
Treasury/IRS
24.031--Medicare Prescription Drug Transitional Assistance Records
The system is withdrawn because the transitional assistance program
expired as of December 31, 2005, and these records are no longer
maintained.
34.007--Record of Government Books of Transportation Requests
The system is withdrawn because Forms 496 and 4678, which were the
records maintained in this system of records, were declared obsolete
many years ago and these records are no longer maintained.
46.022--Treasury Enforcement Communications System (TECS)
The system is withdrawn because the system was transferred to the
Department of Homeland Security, which published its System of Records
Notice at 73 FR 77779 (Dec. 19, 2008).
Systems Covered by This Notice
This notice covers all systems of records maintained by the IRS as
of August 10, 2012. The system notices are reprinted in their entirety
following the Table of Contents.
Dated: August 2, 2012.
Melissa Hartman,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
Table of Contents
Internal Revenue Service
IRS 00.001--Correspondence Files and Correspondence Control Files
IRS 00.002--Correspondence Files: Inquiries about Enforcement
Activities
IRS 00.003--Taxpayer Advocate Service and Customer Feedback and
Survey Records
IRS 00.007--Employee Complaint and Allegation Referral Records
IRS 00.008--Recorded Quality Review Records
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review
Records
IRS 00.333--Third Party Contact Records
IRS 00.334--Third Party Contact Reprisal Records
IRS 10.001--Biographical Files, Communications and Liaison
IRS 10.004--Stakeholder Relationship Management and Subject Files
IRS 10.555--Volunteer Records
IRS 21.001--Tax Administration Advisory Services Resources Records
IRS 22.003--Annual Listing of Undelivered Refund Checks
IRS 22.011--File of Erroneous Refunds
IRS 22.012--Health Coverage Tax Credit (HCTC) Program Records
IRS 22.026--Form 1042S Index by Name of Recipient
IRS 22.027--Foreign Information System
IRS 22.028--Disclosure Authorizations for U.S. Residency
Certification Letters
IRS 22.032--Individual Microfilm Retention Register
IRS 22.054--Subsidiary Accounting Files
IRS 22.060--Automated Non-Master File
IRS 22.061--Information Return Master File
IRS 22.062--Electronic Filing Records
IRS 24.030--Customer Account Data Engine Individual Master File
IRS 24.046--Customer Account Data Engine Business Master File
IRS 24.047--Audit Underreporter Case Files
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.009--Lien Files
IRS 26.012--Offer in Compromise Files
IRS 26.013--Trust Fund Recovery Cases/One Hundred Percent Penalty
Cases
IRS 26.014--Record 21, Record of Seizure and Sale of Real Property
IRS 26.019--Taxpayer Delinquent Accounts Files
IRS 26.020--Taxpayer Delinquency Investigation Files
IRS 26.021--Transferee Files
IRS 26.055--Private Collection Agency (PCA) Quality Review Records
IRS 30.003--Requests for Printed Tax Materials Including Lists
IRS 30.004--Security Violations
IRS 34.003--Assignment and Accountability of Personal Property Files
IRS 34.009--Safety Program Files
IRS 34.012--Emergency Preparedness Cadre Assignments and Alerting
Roster Files
[[Page 47931]]
IRS 34.013--Identification Media Files System for Employees and
Others Issued IRS Identification
IRS 34.014--Motor Vehicle Registration and Entry Pass Files
IRS 34.016--Security Clearance Files
IRS 34.021--Personnel Security Investigations
IRS 34.022-- Automated Background Investigations System (ABIS)
IRS 34.037--Audit Trail and Security Records System
IRS 35.001--Reasonable Accommodation Request Records
IRS 36.001--Appeals, Grievances and Complaints Records
IRS 36.003--General Personnel and Payroll Records
IRS 37.006--Correspondence, Miscellaneous Records and Information
Management Records
IRS 37.007--Practitioner Disciplinary Records
IRS 37.009--Enrolled Agent and Enrolled Retirement Plan Agent
Records
IRS 37.111--Preparer Tax Identification Number Records
IRS 42.001--Examination Administrative Files
IRS 42.002--Excise Compliance Programs
IRS 42.005--Whistleblower Office Records
IRS 42.008--Audit Information Management System
IRS 42.017--International Enforcement Program Information Files
IRS 42.021--Compliance Programs and Projects Files
IRS 42.027--Data on Taxpayers Filing on Foreign Holdings
IRS 42.031--Anti-Money Laundering/Bank Secrecy Act (BSA) and Form
8300
IRS 42.888--Qualifying Therapeutic Discovery Project Records
IRS 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data System
IRS 44.004--Art Case Files
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System
IRS 46.003--Confidential Informants
IRS 46.005--Electronic Surveillance Files
IRS 46.009--Centralized Evaluation and Processing of Information
Items (CEPIIs), Evaluation and Processing of Information (EOI)
IRS 46.015--Relocated Witnesses
IRS 46.050--Automated Information Analysis System
IRS 48.001--Disclosure Records
IRS 48.008--Defunct Special Service Staff Files Being Retained
Because of Congressional Directive
IRS 49.001--Collateral and Information Requests System
IRS 49.002--Tax Treaty Information Management System
IRS 50.001--Tax Exempt & Government Entities (TE/GE) Correspondence
Control Records
IRS 50.003--Tax Exempt & Government Entities (TE/GE) Reports of
Significant Matters
IRS 50.222--Tax Exempt/Government Entities (TE/GE) Case Management
Records
IRS 60.000--Employee Protection System Records
IRS 70.001--Individual Income Tax Returns, Statistics of Income
IRS 90.001 Chief Counsel Management Information System Records
IRS 90.002 Chief Counsel Litigation and Advice (Civil) 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
IRS 90.006 Chief Counsel Human Resources and Administrative Records
Internal Revenue Service (IRS)
Treasury/IRS 00.001
SYSTEM NAME:
Correspondence Files and Correspondence Control Files--Treasury/
IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Initiators of correspondence; persons upon whose behalf the
correspondence is initiated (including customers and employees who are
asked to complete surveys); and subjects of correspondence.
CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence received and sent with respect to matters under the
jurisdiction of the IRS. Correspondence includes letters, telegrams,
memoranda of telephone calls, email, and other forms of communication.
Corre spon dence may be included in other systems of records described
by specific notices.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track correspondence including responses from voluntary surveys.
ROUTINE USES OF RECORDS MAINTAINED BY THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSE 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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 foreign governments in accordance with
international agreements.
(6) Disclose information to the news media as described in IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(7) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(8) Disclose information to third parties during the course of an
investigation to the extent necessary to
[[Page 47932]]
obtain information pertinent to the investigation.
(9) 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 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 name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
System Manager may be any IRS supervisor. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Initiators of correspondence and information secured internally
from other systems of records in order to prepare responses.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.002
SYSTEM NAME:
Correspondence Files: Inquiries about Enforcement Activities--
Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Initiators of correspondence; persons upon whose behalf the
correspondence was initiated; and subjects of the correspondence.
Includes individuals for whom tax liabilities exist, individuals who
have made a complaint or inquiry, or individuals for whom a third party
is interceding relative to an internal revenue tax matter.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, and, if applicable, Taxpayer Identification
Number (TIN) (e.g., social security number (SSN), employer
identification number (EIN), or similar number assigned by the IRS);
chronological investigative history; other information relative to the
conduct of the case; and/or the taxpayer's compliance history.
Correspondence may include letters, telegrams, memoranda of telephone
calls, email, and other forms of communication.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track correspondence concerning enforcement matters.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 foreign governments in accordance with
international agreements.
(6) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(7) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
[[Page 47933]]
(8) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(9) 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 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 name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, SB/SE, TE/GE, and W&I, and Chief, Criminal
Investigation. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.003
SYSTEM NAME:
Taxpayer Advocate Service and Customer Feedback and Survey
Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who provide feedback (both complaints and compliments)
about IRS employees, including customer responses to surveys from IRS
business units and IRS employees about whom complaints and compliments
are received by the Taxpayer Advocate Service.
CATEGORIES OF RECORDS IN THE SYSTEM:
Quality review and tracking information, customer feedback, and
reports on current and former IRS employees and the resolution of that
feedback.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801; and Sec. 1211 of Pub. L. 104-168,
Taxpayer Bill of Rights (TBOR) 2.
PURPOSE:
To improve quality of service by tracking customer feedback
(including complaints and compliments), and to analyze trends and to
take corrective action on systemic problems.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), and administrative case control
number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Taxpayer Advocate Service National Office and field offices or Head
of the Office where the records are maintained. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
[[Page 47934]]
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Customer feedback and information from IRS employees.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.007
SYSTEM NAME:
Employee Complaint and Allegation Referral Records--Treasury/IRS
SYSTEM LOCATION:
Operations Support: Human Capital Office (Workforce Relations:
Employee Conduct and Compliance Office). (See the IRS Appendix below
for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current or former IRS employees or contractors of the IRS who are
the subject of complaints received by the IRS, including complaints
received by the Treasury Inspector General for Tax Administration
(TIGTA) that are forwarded to the IRS; and individuals who submit these
complaints.
CATEGORIES OF RECORDS IN THE SYSTEM:
Documents containing the complaint, allegation or other information
regarding current and former IRS employees and contractors; documents
reflecting investigations or other inquiries into the complaint,
allegation or other information; and documents reflecting management's
actions taken in response to a complaint, allegation or other
information.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801; Sections 3701 and 7803 of Pub. L.
105-206, IRS Restructuring and Reform Act of 1998 (RRA1998); and
Section 1211 of Pub. L. 104-168, Taxpayer Bill of Rights 2 (TBOR2).
PURPOSE:
To provide a timely and appropriate response to complaints and
allegations concerning current and former IRS employees and
contractors; and to advise complainants of the status, and results, of
investigations or inquiries into those complaints or allegations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar disciplinary authorities, to meet
their responsibilities in connection with the administration and
maintenance of standards of conduct and discipline.
(7) Disclose information to complainants or victims to provide such
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of
which they complained and/or of which they were a victim. Information
concerning the progress of the investigation or case is limited
strictly to whether the investigation/case is opened or closed.
Information about any disciplinary action is provided only after the
subject of the action has exhausted all reasonable appeal rights.
(8) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(9) Disclose information to complainants or victims to provide such
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of
which they complained and/or of which they were a victim. Information
concerning the progress of the investigation or case is limited
strictly to whether the case is open or closed. Information about any
disciplinary action is provided only after the subject of the action
has exhausted all reasonable appeal rights.
(10) 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 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.
[[Page 47935]]
RETRIEVABILITY:
By name of individual who submitted the complaint, allegation or
other information; or by name of the individual who is the subject of
the complaint, allegation or other information.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief Human Capital Officer (Operations Support, National Office).
(See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
This system of records is exempt from the Privacy Act provision
which requires that record source categories be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3), (d),
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant to U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.008
SYSTEM NAME:
Recorded Quality Review Records--Treasury/IRS.
SYSTEM LOCATION:
Wage & Investment (W&I) call sites. A list of these sites is
available on-line at: https://www.irs.gov/help/article/0,,id=96730,00.html. See the IRS Appendix below for other W&I
addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees who respond to taxpayer assistance calls.
CATEGORIES OF RECORDS IN THE SYSTEM:
Quality review and employee performance feedback program records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer quality review programs at call sites. Information
maintained includes questions and other statements from taxpayers or
their representatives on recordings. The primary focus of the system is
to improve service of, and retrieve information by, the employee and
not to focus on the taxpayer.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(2) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(3) 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 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 IRS employee/assistor's name or identification number (e.g.,
SEID, badge number). Recorded calls or screens are not retrieved by
taxpayer name or Taxpayer Identification Number (TIN) (e.g., social
security number (SSN), employer identification number (EIN), or similar
number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those provided for by IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management. Audio recordings and screen capture images are kept long
enough for the review and discussion process to take place, generally
not more than 45 days.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services, W&I. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Officer
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
[[Page 47936]]
RECORD SOURCE CATEGORIES:
Records in this system are provided by IRS employees identifying
themselves when they provide information to assist a taxpayer.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.009
SYSTEM NAME:
Taxpayer Assistance Center (TAC) Recorded Quality Review Records--
Treasury/IRS
SYSTEM LOCATION:
W&I Taxpayer Assistance Centers. A list of these sites is available
on-line at: https://www.irs.gov/localcontacts. See the IRS Appendix
below for other W&I addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees who respond to in-person taxpayer assistance contacts.
CATEGORIES OF RECORDS IN THE SYSTEM:
Audio recordings of conversations with taxpayers, captured computer
screen images of taxpayer records reviewed during the conversation, and
associated records required to administer quality review and employee
performance feedback programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To evaluate and improve employee performance and the quality of
service at TAC sites.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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 an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(5) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(6) Disclose information to an arbitrator, mediator, or other
neutral, in the context of alternative dispute resolution, to the
extent relevant and necessary for resolution of the matters presented,
including asserted privileges. Information may also be disclosed to the
parties in the alternative dispute resolution proceeding.
(7) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, or the
Equal Employment Opportunity Commission when the records are relevant
and necessary to resolving personnel, discrimination, or labor
management matters within the jurisdiction of these offices.
(8) Disclose information to the Federal Labor Relations Authority,
including the Office of the General Counsel of that authority, the
Federal Service Impasses Board, or the Federal Mediation and
Conciliation Service, when the records are relevant and necessary to
resolving any labor management matter within the jurisdiction of these
offices.
(9) Disclose information to the Office of Government Ethics when
the records are relevant and necessary to resolving any conflict of
interest, conduct, financial statement reporting, or other ethics
matter within the jurisdiction of that office.
(10) 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 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 name of the employee to whom they apply.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management. Audio recordings and screen capture images are kept long
enough for the review and discussion process to take place, generally
not more than 45 days.
The agency may keep audio recordings and captured computer screen
images for a longer period under certain circumstances, including, but
not limited to, resolution of matters pertaining to poor employee
performance, security (threat, altercation, etc.), or conduct-related
issues.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services, W&I. (See the IRS Appendix
below for address.)
[[Page 47937]]
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Records in this system are provided by taxpayers, employees, and
IRS taxpayer account records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.333
SYSTEM NAME:
Third Party Contact Records--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Federal tax assessments have been made;
individuals believed to be delinquent in filing Federal tax returns or
in paying Federal taxes, penalties or interest; individuals who are or
have been considered for examination for tax determination purposes,
i.e., income, estate and gift, excise or employment tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of third party contacts including the taxpayer's name;
Taxpayer Identification Number (TIN) (e.g., social security number
(SSN), employer identification number (EIN), or similar number assigned
by the IRS); the third party contact's name; date of contact; and IRS
employee's identification number (e.g., SEID, badge number).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.
PURPOSE:
To comply with 26 U.S.C. 7602(c), records document third party
contacts with respect to the determination or collection of the tax
liability of the taxpayer. Third party contact data is provided
periodically to taxpayers and upon the taxpayer's written request.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer's name or TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Officer
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax records of the individual; public information sources; third
parties including individuals, city and state governments, other
Federal agencies, taxpayer's employer, employees and/or clients,
licensing and professional organizations, and foreign governments under
tax treaties.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.334
SYSTEM NAME:
Third Party Contact Reprisal Records--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Federal tax assessments have been made;
individuals believed to be delinquent in filing Federal tax returns or
in paying Federal taxes, penalties or interest; individuals who are or
have been considered for examination for tax determination purposes;
i.e., income, estate and gift, excise or employment tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of third party contacts as described in 26 U.S.C. 7602(c),
where reprisal determinations have been made, including the taxpayer
name, Taxpayer Identification Number (TIN) (e.g., social security
number (SSN), employer identification number (EIN), or similar number
assigned by the IRS); date of contact; fact of reprisal determination;
and IRS employee's identification number (e.g., SEID, badge number).
[[Page 47938]]
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.
PURPOSE:
To track the number of reprisal determinations made pursuant to 26
U.S.C. 7602(c)(3)(B).
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 name and/or TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records is exempt from the Privacy Act provision
which requires that record source categories be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 10.001
SYSTEM NAME:
Biographical Files, Communications and Liaison--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
IRS employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records are biographical data and photographs of key IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the media and the public.
(2) 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 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 key employee's name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Communications & Liaison. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
By employees.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 10.004
SYSTEM NAME:
Stakeholder Relationship Management and Subject Files--Treasury/
IRS.
[[Page 47939]]
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who have stakeholder relationships with the IRS,
including individuals who attend IRS forums and educational outreach
meetings.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include stakeholder relationship information,
correspondence, newspaper clippings, email and other forms of
communication.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE OF THE SYSTEM:
To track stakeholder relationships and inform individuals about tax
administration.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the media and the public.
(2) 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 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 name or administrative case control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Communications & Liaison. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Information from news media, and correspondence within the IRS and
from IRS stakeholders.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 10.555
SYSTEM NAME:
Volunteer Records--Treasury/IRS.
SYSTEM LOCATION:
W&I National Office, field and campus offices. See IRS the IRS
Appendix below for addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who promote and participate in IRS volunteer programs;
and individuals who have an interest in promoting tax outreach and
return preparation, including tax professionals and practitioners.
CATEGORIES OF RECORDS IN THE SYSTEM:
Volunteer names; contact information; electronic filing
identification numbers (EFINs); and information to be used in program
administration; and information pertaining to reviews of each site and
other information about volunteer operations.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To manage IRS volunteer programs, including determining assignments
of IRS resources to various volunteer programs and making
recommendations for training or other quality improvement measures.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or the Department of Justice (DOJ) has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS or DOJ determines that the information is relevant and
necessary to the proceeding. Information may be disclosed to the
adjudicative body to resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS to the extent necessary for
the performance of a contract.
(4) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
[[Page 47940]]
(5) Provide information to volunteers who coordinate activities and
staffing at taxpayer assistance sites.
(6) 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 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 the name of the volunteer. Records pertaining to electronic
filing capabilities may also be retrieved by the electronic filing
identification number (EFIN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, W&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records may inquire in accordance with instructions appearing at 31
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the
Disclosure Office listed in the IRS Appendix below serving the
requester.
CONTESTING RECORD PROCEDURES:
Individuals seeking to contest content of a record in this system
of records may inquire in accordance with instructions appearing at 31
CFR part 1, subpart C, appendix B.
RECORD SOURCE CATEGORIES:
Treasury employees; Federal, State, or local agencies that sponsor
free financial services in coordination with IRS; taxpayers who visit
these sites; and volunteer individuals and organizations that provide
free tax preparation and tax-related services to these taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 21.001
SYSTEM NAME:
Tax Administration Advisory Services Resources Records--Treasury/
IRS.
SYSTEM LOCATION:
Office of Tax Administration Advisory Services (TAAS), LB&I (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM
Past and potential tax administration advisors who have served or
indicated an interest in serving on advisory assignments, and selected
officials engaged in tax administration and related fields for matters
pertaining to international issues.
CATEGORIES OF RECORDS IN THE SYSTEM
Applicant roster database, locator cards or lists with names,
addresses, telephone numbers, and organizational affiliations of
officials engaged in tax administration; work assignment or application
folders of past and potential tax administration advisors, which
contain employment history, information, medical abstracts, security
clearances, and passport information; bio-data sketches on IRS
employees and others engaged in tax administration and related fields.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To identify employees who have expressed an interest in overseas
assignments, and to identify historical and current activities
pertaining to international issues.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) 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 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 employee name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I). (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record
[[Page 47941]]
pertaining to themselves may inquire in accordance with instructions
appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be
addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURESS:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Individuals, organizations with which they are associated, or other
knowledgeable tax administration experts.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.003
SYSTEM NAME:
Annual Listing of Undelivered Refund Checks--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM
Taxpayers whose refund checks have been returned as undeliverable
since the last Annual Listing of Undelivered Refund Checks was
produced.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), and records containing tax module
information (tax period, amount of credit balance and Document Locator
Number (DLN)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To keep track of refund checks returned as undeliverable.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name or TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and SB/SE. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.011
SYSTEM NAME:
File of Erroneous Refunds--Treasury/IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers issued erroneous refunds.
CATEGORIES OF RECORDS IN THE SYSTEM:
Case reference taxpayer name, Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or other similar number assigned by IRS), administrative control
number, date of erroneous refund, statute expiration date, status of
case, location, correspondence and research material.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records necessary to resolve erroneous refunds.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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
[[Page 47942]]
(c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and SB/SE. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.012
SYSTEM NAME:
Health Coverage Tax Credit (HCTC) Program Records--Treasury/IRS.
SYSTEM LOCATION:
W&I National Office and HCTC contractor location offices. (See the
IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who apply for and are eligible for the credit.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records required to administer the HCTC program.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 35, 7527, and 7801.
PURPOSE:
To administer the health care credit provisions.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), or health care insurance
policy number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, W&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals eligible under HCTC program; IRS taxpayer account
information; Health Coverage providers; Department of Labor; Pension
Benefit Guaranty Corporation; state workforce agencies; and the
Department of Health and Human Services.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.026
SYSTEM NAME:
Form 1042S Index by Name of Recipient--Treasury/IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
U.S. citizens living abroad subject to federal tax withholding.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include taxpayer's name, address, country of residence and
Taxpayer Identification Number (TIN) (e.g., social security number
(SSN),
[[Page 47943]]
employer identification number (EIN), or similar number assigned by the
IRS), and name of withholding agent.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer the back-up withholding laws and regulations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I) (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.027
SYSTEM NAME:
Foreign Information System (FIS)--Treasury/IRS.
SYSTEM LOCATION:
Large Business and International (LB&I) National Office, field, and
campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual taxpayers who file Form 5471, Information Return with
Respect to a Foreign Corporation and Form 5472, Information Return of a
Foreign Owned Corporation.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), foreign corporation
identification, information relating to stock, U.S. shareholders,
Earnings and Profits, Balance Sheet, and other available accounting
information relating to a specific taxable period.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer laws and regulations relative to foreign owned
corporations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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:
Documents are stored and retrieved by Document Locator Number
(DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I). (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of
[[Page 47944]]
records, 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 Disclosure Office listed in the
IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.028
SYSTEM NAME:
Disclosure Authorizations for U.S. Residency Certification
Letters--Treasury/IRS.
SYSTEM LOCATION:
Philadelphia Campus. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals and third parties who are subjects of correspondence
and who initiate correspondence requesting U.S. Residency
Certification.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records relating to the individual requesting certification,
including identifying information of the individual requesting
certification, and records relating to the identity of third party
designees authorized to receive tax information specific to the U.S.
Residency Certification request.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To certify filing and payment of U.S. income tax returns and taxes
to allow a reduction in foreign taxes due in accordance with various
treaty provisions for U.S. citizens living abroad and U.S. domestic
corporations conducting business in foreign countries.
ROUTINE USES OF THE 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.
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employee identification number (EIN) or
similar number assigned by the IRS), and name of designee.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, (LB&I). (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals seeking certification, or persons acting on their
behalf.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.032
SYSTEM NAME:
Individual Microfilm Retention Register--Treasury/IRS.
SYSTEM LOCATION:
Computing centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file, or may be required to file, individual income
tax returns (e.g., Form 1040, 1040A, or 1040EZ).
CATEGORIES OF RECORDS IN THE SYSTEM:
Selected data elements that have been archived from the Individual
Master File (IMF).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To archive individual tax account information after a certain
period of inactivity on the master file in order not to overburden the
computer system required for active accounts.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 IRS efforts to
respond
[[Page 47945]]
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 taxpayer name Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or similar number assigned by the IRS), tax period, name, and
type of tax.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Directors, Computing Centers. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.054
SYSTEM NAME:
Subsidiary Accounting Files--Treasury/IRS.
SYSTEM LOCATION:
Campuses. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers affected by one or more of the transactions reflected in
the categories of records listed below.
CATEGORIES OF RECORDS IN THE SYSTEM:
Documents containing name, address, Taxpayer Identification Number
(TIN) (e.g., social security number (SSN), employer identification
number (EIN), or similar number assigned by the IRS), and accounting
information relevant to various transactions related to unapplied
credits and payments, property held by the IRS, erroneous payments,
accounts transferred, funds collected for other agencies, abatements
and/or assessments of tax, uncollectible accounts, and Offers-in-
Compromise.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer the accounting files relevant to the types of
transactions described in ``Categories of records in the system''
above.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN, or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and SB/SE. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.060
SYSTEM NAME:
Automated Non-Master File (ANMF)--Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
[[Page 47946]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers whose accounts are not compatible with the normal master
file processes.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS) and information that cannot be
input into the Master File, including child support payment information
from the states.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track taxpayer account information that is not input to the
Master File.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN, or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and SB/SE. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.061
SYSTEM NAME:
Information Return Master File (IRMF)--Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual payors and payees of various types of income for which
information reporting is required (e.g., wages, dividends, interest,
etc.).
CATEGORIES OF RECORDS IN THE SYSTEM:
Information returns.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer tax accounts related to the filing of information
returns.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 payor and payee name and Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, W&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to
[[Page 47947]]
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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G), (H), (I); and (f) of the Privacy Act,
pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 22.062
SYSTEM NAME:
Electronic Filing Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Electronic return providers (electronic return preparers,
electronic return collectors, electronic return originators, electronic
filing transmitters, individual filing software developers) who have
applied to participate, are participating, or have been rejected,
expelled or suspended from participation, in the electronic filing
program (including Volunteer Income Tax Assistance (VITA) volunteers).
Individuals who attend, or have indicated interest in attending,
seminars and marketing programs to encourage electronic filing and
improve electronic filing programs (including individuals who provide
opinions or suggestions to improve electronic filing programs), or who
otherwise indicate interest in participating in electronic filing
programs.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to individual electronic filing providers,
including applications to participate in electronic filing, credit
reports, reports of misconduct, law enforcement records, and other
information from investigations into suitability for participation.
Records pertaining to the marketing of electronic filing, including
surveys and opinions about improving electronic filing programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6011, 6012, and 7803.
PURPOSE:
To administer and market electronic filing programs.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(2) Disclose information to a Federal, State, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(3) Disclose information to an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(5) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(7) Disclose information to state taxing authorities to promote
joint and state electronic filing, including marketing such programs
and enforcing the legal and administrative requirements of such
programs.
(8) Disclose to the public the names and addresses of electronic
return originators, electronic return preparers, electronic return
transmitters, and individual filing software developers, who have been
suspended, removed, or otherwise disciplined. The Service may also
disclose the effective date and duration of the suspension, removal, or
other disciplinary action.
(9) 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 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 magnetic media.
RETRIEVABILITY:
By electronic filing provider name or Taxpayer Identification
Number (TIN) (e.g., social security number (SSN), employer
identification number (EIN), or similar number assigned by the IRS), or
document control number (DCN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Return Preparer Office. (See the IRS Appendix below for
address.)
[[Page 47948]]
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
See ``Record Access Procedures'' above for records that are not tax
records.
RECORD SOURCE CATEGORIES:
(1) Electronic filing providers; (2) informants and third party
witnesses; (3) city and state governments; (4) IRS and other Federal
agencies; (5) professional organizations; (6) business entities; and
(7) participants in marketing efforts or who have otherwise indicated
interest in electronic filing programs.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.030
SYSTEM NAME:
CADE Individual Master File (IMF)--Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.).
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file Federal Individual Income Tax Returns;
individuals who file other information filings; and individuals
operating under powers of attorney.
CATEGORIES OF RECORDS IN THE SYSTEM:
Tax records for each applicable tax period or year, representative
authorization information (including Centralized Authorization Files
(CAF)), and a code identifying taxpayers who threatened or assaulted
IRS employees. An indicator will be added to any taxpayer's account who
owes past due child and/or spousal support payments and whose name has
been submitted to IRS by a state.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records of tax returns, return transactions, and
authorized taxpayer representatives.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), or document locator number
(DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, W&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual or taxpayer
representative and agency entries made in the administration of the
individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.046
SYSTEM NAME:
CADE Business Master File (BMF)--Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file business tax and information returns;
individuals who file other information filings; and individuals
operating under powers of attorney for these businesses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Tax records for each applicable tax year or period, including
employment tax returns, partnership returns, excise tax returns,
retirement and employee plan returns, wagering returns, estate tax
returns; information returns; and representative authorization
information.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records of business tax returns, return transactions,
and authorized taxpayer representatives.
[[Page 47949]]
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name, type of tax, Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or other similar number assigned by the IRS), or document
locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 24.047
SYSTEM NAME:
Audit Underreporter Case Files--Treasury/IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Recipients of income (payees) with a discrepancy between the income
tax returns they file and information returns filed by payors with
respect to them.
CATEGORIES OF RECORDS IN THE SYSTEM:
Payee and payor name, address, Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or similar number assigned by the IRS), and income records
containing the types and amounts of income received/reported.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To reconcile discrepancies between tax returns and information
returns filed.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSE 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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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:
Payee's and payor's names and TINs.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I and SB/SE. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
Information returns filed by payors and income tax returns filed by
taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4);
[[Page 47950]]
(e)(1); (e)(4)(G)-(I); (e)(5); (e)(8); and (f) of the Privacy Act,
pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.001
SYSTEM NAME:
Acquired Property Records--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals with delinquent tax accounts whose property has been
acquired by the government by purchase or right of redemption.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), and revenue officer reports.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track property acquired under 26 U.S.C. 6334.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.006
SYSTEM NAME:
Form 2209, Courtesy Investigations--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom a delinquency or other investigation is located
in one IRS office, but the individual is now living or has assets
located in the jurisdiction of another IRS office.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), asset ownership information,
chronological investigative history, and, where applicable, Form SSA-
7010 cases (request for preferential investigation on an earning
discrepancy case).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track the assignment of, and progress of, these investigations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
[[Page 47951]]
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.009
SYSTEM NAME:
Lien Files--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Notices of Federal Tax Liens have been filed.
CATEGORIES OF RECORDS IN THE SYSTEM:
Open and closed Federal tax liens, including Certificates of
Discharge of Property from Federal Tax Lien; Certificates of
Subordination; Certificates of Non-Attachment; Exercise of Government's
Right of Redemption of Seized Property; and Releases of Government's
Right of Redemption.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6323 and 7801.
PURPOSE:
To identify those individuals on whom a Notice of Federal Tax Lien,
discharge, or subordination on lien attachment has been filed.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Officer
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 26.012
SYSTEM NAME:
Offer in Compromise (OIC) Files--Treasury/IRS.
SYSTEM LOCATION:
Field, campus and computing center offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who have submitted an offer to compromise a tax
liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), assignment information; and
records, reports and work papers relating to the assignment,
investigation, review and adjudication of the offer.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To process offers to compromise a tax liability.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the IRS
suspects or has
[[Page 47952]]
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.013
SYSTEM NAME:
Trust Fund Recovery Cases/One Hundred Percent Penalty Cases--
Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals against whom Federal tax assessments have been made or
are being considered as a result of their being deemed responsible for
payment of unpaid corporation withholding taxes and social security
contributions.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), information about basis of
assessment, including class of tax, period, dollar figures, waivers
extending the period for asserting the penalty (if any), and
correspondence.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer and enforce Trust Fund Recovery Penalty cases under
26 U.S.C. 6672.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 taxpayer name and TIN; cross-referenced to business name from
which the penalty arises.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.014
SYSTEM NAME:
Record 21, Record of Seizure and Sale of Real Property--Treasury/
IRS.
SYSTEM LOCATION:
Field offices. (See the IRS Appendix below for address.)
[[Page 47953]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals against whom tax assessments have been made and whose
real property was seized and sold to satisfy their tax liability. Names
and addresses of purchasers of this real property.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), information about basis of
assessment, including class of tax, period, dollar amounts, and
property description.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer sales of real property.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 records.
RETRIEVABILITY:
By taxpayer name, TIN, and seizure number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Manager
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Property records and information supplied by third parties
pertaining to property records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 26.019
SYSTEM NAME:
Taxpayer Delinquent Account (TDA) Files--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Federal tax assessments have been made and
persons who owe child support obligations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Investigatory records generated or received in the collection of
Federal taxes and all other related sub-files related to the processing
of the tax case. This system also includes other management information
related to a case and used for tax administration purposes including
the Debtor Master File, and records that have a code identifying
taxpayers that threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To provide inventory control of delinquent accounts.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), or name of person who owes child
support obligations.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
[[Page 47954]]
SYSTEM MANAGER AND ADDRESS:
Field and campus offices. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.020
SYSTEM NAME:
Taxpayer Delinquency Investigation (TDI) Files--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who are, or may be, delinquent in filing Federal tax
returns.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, Taxpayer Identification Number (TIN) (e.g., social
security number (SSN), employer identification number (EIN), or similar
number assigned by the IRS); information from previously filed returns,
information about the potential delinquent return(s), including class
of tax, chronological investigative history; and a code identifying
taxpayers that threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track information on taxpayers who may be delinquent in Federal
tax payments or obligations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 records.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.021
SYSTEM NAME:
Transferee Files--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom tax assessments have been made but who have, or
may have, transferred their assets in order to place them beyond the
reach of the government.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), assessment, including class of
tax, period, dollar amounts and information about the transferee.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To provide inventory control on taxpayers believed to have
transferred assets that may not be available to satisfy their
delinquent tax accounts.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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
[[Page 47955]]
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
This system of records contains investigatory material compiled for
Law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.055
SYSTEM NAME:
Private Collection Agency (PCA) Quality Review Records.
SYSTEM LOCATION:
PCAs are no longer used. There are no locations. See ``System
manager'' below for contact information.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
This system includes information about the PCAs (to the extent they
are individuals) and employees of PCAs.
CATEGORIES OF RECORDS IN THE SYSTEM:
This system includes quality review and PCA employee performance
records used to administer private debt collection; records of
allegations of PCA employee misconduct, including records of
investigations and actions by PCAs and IRS in response to allegations
or complaints against PCA employees; records used to make a final
determination of whether a PCA employee committed an act or omission
described in I.R.C. 6306(b) that made the individual ineligible to
perform services under the PCA contract; and a log of complaints
detailing IRS and PCA investigations and actions.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801; and 881 of the American Jobs Creation
Act of 2004 (Pub. L. 108-357). The IRS no longer uses PCAs; this system
of records will be withdrawn as of December 31, 2012, in accordance
with Federal records retention requirements, unless the IRS receives
communication supporting continuing maintenance of these records.
PURPOSE:
To administer, evaluate, and improve the service and performance of
PCAs.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USE:
Disclosure of return 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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to DOJ when seeking legal advice or for
use in any proceeding, or in preparation for any proceeding, when: (a)
the IRS or any component thereof; (b) any IRS employee in his or her
official capacity; (c) any IRS employee in his or her individual
capacity under circumstances in which the IRS or DOJ has agreed to
provide representation for the employee; or (d) the United States
government is a party to the proceeding or has an interest in such
proceeding, and the IRS determines that the records are 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 personal capacity where
the IRS or the Department of Justice (DOJ) has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding,
and the IRS (or DOJ) determines that the information is relevant and
necessary to the proceeding. Information may be disclosed to the
adjudicative body to resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to a Federal, State, local, tribal agency,
or other public authority, that has requested information relevant or
necessary to hiring or retaining an employee, or issuing or continuing
a contract, security clearance, license, grant, or other benefit.
(4) Disclose information to an appropriate 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 the news media as described in IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to an arbitrator, mediator, or other
neutral person, and to the parties, in the context of alternative
dispute resolution, to the extent relevant and necessary for the
resolution of the matters presented to permit the arbitrator, mediator,
or similar person to resolve the matters presented, including asserted
privileges.
(7) Disclose information to a former employee of the IRS or a PCA
to the
[[Page 47956]]
extent necessary for official purposes when the IRS requires
information and/or consultation assistance from the former employee
regarding a matter within that person's former area of responsibility.
(8) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar disciplinary authorities, to meet
their responsibilities in connection with tax administration and
maintenance of standards of conduct and discipline.
(9) Disclose to a contractor, including an expert witness or
consultant, hired by the IRS to the extent necessary for the
performance of a contract.
(10) 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 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 taxpayer name or Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), or by PCA names (to the extent
they are individuals) and PCA employee name and/or identifying number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Manager
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individuals seeking access to any non-tax record contained in this
system of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
RECORD SOURCE CATEGORIES:
Taxpayers, their representatives and PCAs.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 30.003
SYSTEM NAME:
Requests for Printed Tax Materials Including Lists--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. See the IRS Appendix below for addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals that request various IRS printed and electronic
materials.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name and address of individuals wanting to receive tax forms,
newsletters, publications, or educational products.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
The purpose of this system is to administer tracking and responses
to requests for printed tax materials.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to mailing or distribution services
contractors for the purpose of executing mail outs, order fulfillment,
or subscription fulfillment.
(2) Disclose information to mailing or distribution services
contractors for the purpose of maintaining mailing lists.
(3) 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 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:
Alphabetically by name or numerically by zip code.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Agency Wide Shared Services (Publishing Services). (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
[[Page 47957]]
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
The information is supplied by the individual making the request
and agency entries made in fulfilling the request.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 30.004
SYSTEM NAME:
Security Violations--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who violate physical security regulations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name of violator, circumstances of violation (e.g., date, time,
actions of violator, etc.), supervisory action taken, and other
information pertaining to the violation.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
The purpose of this system is to administer programs to track and
take appropriate action for security violations.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) 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 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 name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Agency Wide Shared Services (Property, Security, and
Records). (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Contract guard force and security inspections.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.003
SYSTEM NAME:
Assignment and Accountability of Personal Property Files--Treasury/
IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals receiving government property for use and repair.
CATEGORIES OF RECORDS IN THE SYSTEM:
Descriptions of property, receipts, reasons for removal, and
property passes.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
To maintain an inventory control over government property assigned
to IRS employees for their use and to account for government property
requiring repair.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
[[Page 47958]]
(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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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 an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(5) 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 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 employee name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Agency Wide Shared Services (Space and Property). (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Individuals who receive government property; request property
passes; or who request repairs on equipment.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.009
SYSTEM NAME:
Safety Program Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
PURPOSE:
To administer safety programs.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees and other individuals involved in IRS motor vehicle
accidents, accidents, or injuries, on IRS property, or who have brought
tort or personal property claims against the Service; individuals
issued IRS driver's licenses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Individual driving records and license applications, motor vehicle
accident reports, lost time and no-lost time personal injury reports,
tort and personal property claims case files, informal and formal
investigative report files. Injury information is contained in the
Safety and Health Information System (SHIMS), which is part of the
records of Treasury .011--Treasury Safety Incident Management
Information System (70 Federal Register 44177-44197 (August 1, 2005)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and Executive Order 12196.
PURPOSE:
To administer the agency's health and safety program.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information to an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(3) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(4) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and
[[Page 47959]]
necessary to their duties of exclusive representation.
(5) Provide information to the Department of Labor in connection
with investigations of accidents occurring in the workplace.
(6) Provide information to other federal agencies for the purpose
of effecting inter-agency salary offset or interagency administrative
offset.
(7) 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 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 employee or other individual's name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Agency Wide Shared Services. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individuals seeking access to any non-tax record contained in this
system of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
RECORD SOURCE CATEGORIES:
IRS employees, and other claimants and third party witnesses.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.012
SYSTEM NAME:
Emergency Preparedness Cadre Assignments and Alerting Rosters
Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees who have been identified as emergency preparedness points
of contact.
CATEGORIES OF RECORDS IN THE SYSTEM:
Cadre assignments: Personal information on employees; e.g., name,
address, phone number, family data, security clearance, relocation
assignment, etc. Alerting rosters: Current listing of individuals by
name and title, stating their addresses (work, home, and email), and
phone numbers.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
To identify emergency preparedness team members and their
responsibilities; and to provide a means of contacting cadre members in
the event of any emergency.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) 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 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 employee name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and Emergency Services. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in
[[Page 47960]]
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed as in ``Record Access
Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Cadre members.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.013
SYSTEM NAME:
Identification Media Files System for Employees and Others Issued
IRS ID--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees and contractors having one or more items of
identification. Federal and non-federal personnel working in or
visiting IRS facilities.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, home address, and other personal information and reports on
loss, theft, or destruction of pocket commissions, enforcement badges
and other forms of identification.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
To track the issuance and loss of identification media.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) 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 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 employee, contractor, or visitor's name and identification media
serial number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and Emergency Preparedness. See IRS
Appendix below for address.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Document 882, New Identification Badge Request; Form 11646,
Proximity Card Badge Application; Form 12598, Lost Badge Record; Form
4589, Lost or Forgotten Badge Record; Form 9516, Visitor Badge.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.014
SYSTEM NAME:
Motor Vehicle Registration and Entry Pass Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who are issued parking permits because they require
continued access to IRS facilities; and parking area violators.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name of employee, registered owner of vehicle, office branch,
telephone number, description of car, license number, employee's
signature, name and expiration date of insurance, decal number; parking
violations.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE:
To track individuals to whom parking permits are issued and to whom
parking violations are issued.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any
[[Page 47961]]
proceeding, or in preparation for any proceeding, when: (a) the IRS or
any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her individual capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS determines that the
records are relevant and necessary to the proceeding or advice sought.
(2) 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 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 employee or other individual's name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and Emergency Preparedness. (See the
IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Parking permits: Employees and other individuals to whom they are
issued. Parking violations: Security guard personnel who issue the
tickets.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.016
SYSTEM NAME:
Security Clearance Files--Treasury/IRS.
SYSTEM LOCATION:
Personnel Security Office. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees and contractors who require security clearance, or have
their security clearance canceled or transferred; individuals who have
violated IRS security regulations regarding classified national
security information.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, employing office, date of security clearance, level of
clearance, reason for the need for the national security clearance, and
any changes in such clearance. Security violations records contain name
of violator, circumstance of violation and supervisory action taken.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and Executive Order 11222.
PURPOSE:
To administer the national security clearance program.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information to agencies and on a need-to-know basis to
determine the current status of an individual's security clearance.
(3) 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 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 name or Social Security number of the employee.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record
[[Page 47962]]
pertaining to themselves may inquire in accordance with instructions
appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be
addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Security Clearance Records: employee, employee's personnel records,
employee's supervisor. Security Violation Records: guard reports,
security inspections, supervisor's reports, etc.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 34.021
SYSTEM NAME:
Personnel Security Investigations--Treasury/IRS.
SYSTEM LOCATION:
Personnel Security Office. See IRS Appendix below for address.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current, former and prospective employees of IRS, and private
contractors at IRS and lock box facilities.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to background investigations including
application information, references, military service, work and
academic history, financial and tax information, reports of findings
and contacts with third party witnesses.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801, Executive Orders 10450 and 11222.
PURPOSE:
To carry out personnel security investigations as to a person's
character, reputation and loyalty to the United States, so as to
determine that person's suitability for employment, retention in
employment, or the issuance of security clearances.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) the IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(2) Disclose information to a Federal, State, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(3) Disclose information to an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) 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 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 employee's name or Social Security number or administrative case
control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(5).
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)(5).
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:
Subjects of investigation (through employment application forms and
interviews, or financial information); third parties including Federal,
state and local government agencies (police, court and vital statistics
records), credit reporting agencies, schools and others; and tax
returns and examination results.
[[Page 47963]]
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36.)
Treasury/IRS 34.022
SYSTEM NAME:
Automated Background Investigations System (ABIS)--Treasury/IRS.
SYSTEM LOCATION:
Personnel Security Office. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current and former employees of IRS, contractors for IRS/Treasury
and Lockbox employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to background investigations, including: (1)
ABIS records contain Personnel Security employee name, office, start of
employment, series/grade, title, separation date; (2) ABIS tracking
records contain investigative status information from point of
initiation through conclusion; (3) ABIS timekeeping records contain
assigned cases and distribution of time; (4) ABIS records contain
background investigations; and (5) levels of clearance, date of
clearance and any change in status of clearance.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801, and Executive Order 11222.
PURPOSE:
To track and administer background investigation records and to
analyze trends in suitability matters.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(7) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar disciplinary authorities, to meet
their responsibilities in connection with the administration and
maintenance of standards of conduct and discipline.
(8) 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 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 name of individual to whom it applies, Social Security number
alias, or date of birth.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Personnel Security. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(5).
RECORD ACCESS 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)(5).
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:
Personnel Security employees, Subjects of investigation (through
employment application forms and interviews, or financial information);
third parties including Federal, state
[[Page 47964]]
and local government agencies (police, court and vital statistics
records), credit reporting agencies, schools and others; and tax
returns and examination results.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36.)
Treasury/IRS 34.037
SYSTEM NAME:
Audit Trail and Security Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who have accessed, by any means, information contained
within IRS electronic or paper records or who have otherwise used any
IRS computing equipment/resources, including access to Internet sites.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records concerning employees, contractors or other individuals who
have accessed IRS information or otherwise used IRS computing equipment
or other resources. This system includes records identifying what
information was accessed such as personally identifiable information of
individuals whose information may have been or was breached or accessed
by unauthorized individuals.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801, and 18 U.S.C. 1030(a)(2)(B).
PURPOSE:
To identify and track any unauthorized accesses to sensitive but
unclassified information and potential breaches or unauthorized
disclosures of such information or inappropriate use of government
computers to access Internet sites for gambling, playing computer
games, or engaging in illegal activity.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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 an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(7) 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 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 name and social security number (SSN) of employee, contractor,
or other individual who has been granted access to IRS information or
to IRS equipment and resources.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Physical Security and Emergency Services. See IRS
Appendix below for address.
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
[[Page 47965]]
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 35.001
SYSTEM NAME:
Reasonable Accommodation Request Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Prospective, current and former employees with disabilities who
request reasonable accommodation.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records that are used to determine qualification for reasonable
accommodation (RA), including medical documentation.
AUTHORITY:
5 U.S.C. 301; Title VII of the Civil Rights Act of 1964, as
amended; Civil Rights Act of 1991; The Rehabilitation Act of 1973, 29
U.S.C. 701 et seq., as amended; The Americans with Disabilities Act of
1990, 42 U.S.C. 12101 et seq. (ADA); Executive Order 13164, Requiring
Federal Agencies to Establish Procedures to Facilitate the Provision of
Reasonable Accommodation (July 26, 2000).
PURPOSE:
To track and administer reasonable accommodation requests.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(8) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(9) Disclose information to an arbitrator, mediator, or other
neutral, in the context of alternative dispute resolution, to the
extent relevant and necessary for resolution of the matters presented,
including asserted privileges. Information may also be disclosed to the
parties in the alternative dispute resolution proceeding.
(10) Disclose information to the Merit Systems Protection Board and
the Office of Special Counsel in personnel, discrimination, and labor
management matters when relevant and necessary to their duties.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to the Office of Personnel Management
and/or to the Equal Employment Opportunity Commission in personnel,
discrimination, and labor management matters when relevant and
necessary to their duties.
(13) 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 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:
Name of employee or applicant for employment who requests
reasonable accommodation, and administrative case control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Office of Equal Employment and Diversity. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record
[[Page 47966]]
pertaining to themselves may inquire in accordance with instructions
appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be
addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Individual requesting accommodation; individual's manager,
individual's medical practitioner; agency medical representative.
EXEMPTIONS:
None.
Treasury/IRS 36.001
SYSTEM NAME:
Appeals, Grievances and Complaints Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computer center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Applicants for Federal employment, current and former Federal
employees (including annuitants) who submit appeals, grievances, or
complaints for resolution.
CATEGORIES OF RECORDS IN THE SYSTEM:
This system of records contains information or documents relating
to a decision or determination made by the IRS or other organization
(e.g., Office of Personnel Management, Equal Employment Opportunity
Commission, Merit Systems Protection Board) affecting the employment
status of an individual. The records consist of the initial appeal or
complaint, letters or notices to the individual, record of hearings
when conducted, materials placed into the record to support the
decision or determination, affidavits or statements, testimonies of
witnesses, investigative reports, instructions to an agency about
action to be taken to comply with decisions, and related
correspondence, opinions and recommendations. Automated Labor and
Employee Relations Tracking System (ALERTS) records are included to
provide administrative tracking for personnel administration.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 1302, 3301, 3302, 4308, 5115, 5338, 5351, 5388, 7105,
7151, 7154, 7301, 7512, 7701 and 8347, Executive Orders 9830, 10577,
10987, 11222, 11478 and 11491; and Pub. L. 92-261 (EEO Act of 1972),
and Pub. L. 93-259.
PURPOSE:
To track, and process, employment-related appeals, grievances and
complaints.
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 only made as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(8) Disclose information to a Member of Congress regarding the
status of an appeal, complaint or grievance.
(9) Disclose information to other agencies to the extent provided
by law or regulation and as necessary to report apparent violations of
law to appropriate law enforcement agencies.
(10) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board or Equal Employment Opportunity
Commission for the purpose of properly administering Federal Personnel
Systems in accordance with applicable laws, Executive Orders and
regulations.
(11) 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 IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.
[[Page 47967]]
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name of the individual and administrative case control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Office of Equal Employment and Diversity and Human Capital
Officer. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Individuals who file complaints or grievances, IRS and/or other
authorized Federal officials, affidavits or statements from employees,
testimony of witnesses, official documents relating to the appeal,
grievance, or complaints, and third party correspondence.
EXEMPTIONS:
None.
Treasury/IRS 36.003
SYSTEM NAME:
General Personnel and Payroll Records--Treasury/IRS.
SYSTEM LOCATION:
Current employee personnel records: National Office, field,
computing center and campus offices. Current employee payroll records:
Transactional Processing Center (TPC), U.S. Department of Agriculture,
National Finance Center. Former employee personnel records: The
National Archives and Records Administration, National Personnel
Records Center.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Prospective, current and former employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
This system consists of a wide variety of records relating to
personnel actions and determinations made about an individual while
employed in the Federal service, including information required by the
Office of Personnel Management (OPM) and maintained in the Official
Personnel File (OPF) or Employee Personnel File (EPF). Information is
also maintained electronically in Automated Labor and Employee
Relations Tracking System (ALERTS) and Totally Automated Personnel
System (TAPS). Listing of employee pseudonyms and Forms 3081 is also
included. This system also includes payroll records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 1302, 2951, 4118, 4308, 4506 and Executive Orders
9397 and 10561.
PURPOSE:
To administer personnel and payroll programs.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(8) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(9) Disclose information to a prospective employer of an IRS
employee or former IRS employee.
(10) Disclose information to hospitals and similar institutions or
organizations involved in voluntary blood donation activities.
(11) Disclose information to educational institutions for
recruitment and cooperative education purposes.
(12) Disclose information to financial institutions for payroll
purposes.
[[Page 47968]]
(13) Disclose information about particular Treasury employees to
requesting Federal agencies or non-Federal entities under approved
computer matching efforts, limited to only those data elements
considered relevant to making a determination of eligibility under
particular benefit programs administered by those agencies or entities
or by the Department of the Treasury or any constituent unit of the
Department, to improve program integrity, and to collect debts and
other monies owed under those programs.
(14) Disclose information to respond to state and local authorities
for support garnishment interrogatories.
(15) Disclose information to private creditors for the purpose of
garnishment of wages of an employee if a debt has been reduced to a
judgment.
(16) Disclose records to the Office of Personnel Management, Merit
Systems Protection Board, Equal Employment Opportunity Commission, and
General Accounting Office for the purpose of properly administering
Federal Personnel systems or other agencies' systems in accordance with
applicable laws, Executive Orders, and applicable regulations;
(17) Disclose information to a Federal, state, or local agency so
that the agency may adjudicate an individual's eligibility for a
benefit, such as a state unemployment compensation board, housing
administration agency and Social Security Administration;
(18) Disclose information to another agency such as the Department
of Labor or Social Security Administration and state and local taxing
authorities as required by law for payroll purposes;
(19) Disclose information to Federal agencies to effect inter-
agency salary offset; to effect inter-agency administrative offset to
the consumer reporting agency for obtaining commercial credit reports;
and to a debt collection agency for debt collection services;
(20) 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 IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.
DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures of debt
information concerning a claim against an individual may be made from
this system to consumer reporting agencies as defined in the Fair
Credit Reporting Act (15 U.S.C. 1681a(f)) or the Federal Claims
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Name, social security number (SSN) or other employee identifier,
such as standard employee identification number (SEID) or badge number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Human Capital Office. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Record Access Procedures'' above.
RECORD SOURCE CATEGORIES:
Personnel and payroll records come from the individual to whom they
apply or from agency officials.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
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 authorizations for special appearances to 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
[[Page 47969]]
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 (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) the IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by, the
proceeding; and the IRS 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
DOJ has agreed to provide representation for the employee; or (d) the
United States is a party to, has an interest in, or is likely to be
affected by, the proceeding; and the IRS or the DOJ determines that the
information is relevant and necessary to the proceeding. Information
may be disclosed to the adjudicative body to resolve issues of
relevancy, necessity, or privilege pertaining to the information.
(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.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, 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
[[Page 47970]]
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 (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by, the
proceeding; and the IRS 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 DOJ has agreed to provide representation for the employee;
or (d) the United States is a party to, has an interest in, or is
likely to be affected by, the proceeding; and the IRS or the DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(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 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
[[Page 47971]]
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 10.2, 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.)
Treasury/IRS 37.009
SYSTEM NAME:
Enrolled Agent and Enrolled Retirement Plan Agent Records--
Treasury/IRS.
SYSTEM LOCATION:
Return Preparer Office (RPO), 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 RPO'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
[[Page 47972]]
purpose for which the IRS collected the records and no privilege is
asserted:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by, the
proceeding; and the IRS 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 DOJ has agreed to provide representation for the employee;
or (d) the United States is a party to, has an interest in, or is
likely to be affected by, the proceeding; and the IRS or the DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(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, email 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 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 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Return Preparer Office. See IRS Appendix below for
address.
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.)
Treasury/IRS 37.111
SYSTEM NAME:
Preparer Tax Identification Number (PTIN) Records
SYSTEM LOCATION:
National Office, Field Offices, Campuses, and Computing Centers.
(See IRS Appendix below for addresses.)
[[Page 47973]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Applicants for a PTIN; registered paid tax return preparers
(individuals issued a PTIN); individuals whose application or
registration is rejected, revoked, or suspended. Individual providers
of continuing education for paid tax return preparers, including
applicants for IRS approval, approved providers, and former providers.
Individual contractors who assist the IRS in reviewing continuing
education provider applications. Individuals who communicate with the
IRS regarding the paid tax return preparer registration program or
about any specific paid tax return preparer or continuing education
provider.
CATEGORIES OF RECORDS IN THE SYSTEM:
Administrative records pertaining to paid tax return preparers,
including records pertaining to applications for registration, renewal
of registration, revocations, suspensions, and appeals; records
pertaining to IRS investigation and evaluation of eligibility for
registration; records relating to proof of identity for applicants who
do not have Social Security numbers; records related to competency
testing, including applications, answer sheets, and test scores;
records related to background, fingerprint, and tax compliance checks;
records on continuing education requirements to become a registered
paid tax return preparer; and information related to testing and
education exemptions due to supervised status and types of returns
prepared. Records pertaining to individual providers of continuing
education for paid tax return preparers, including applications for IRS
approval of courses or programs, grants and denials of such
applications, and records of participation in offered courses and
programs. Records pertaining to individual contractors who assist IRS
in reviewing continuing education provider applications. Records
pertaining to received communications.
Note: Disciplinary records pertaining to registered paid tax return
preparers are maintained in Treasury/IRS 37.007, Practitioner
Disciplinary Records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.
PURPOSE(S):
To administer records pertaining to the issuance of PTINs to
registered paid tax return preparers.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Returns and return information may be disclosed only as authorized
by 26 USC 6103. Material covered by rule 6(e) of the Federal Rules of
Criminal Procedure may be disclosed only as permitted by that rule. All
other records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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 an arbitrator, mediator, or other
neutral, in the context of alternative dispute resolution, to the
extent relevant and necessary for resolution of the matters presented,
including asserted privileges. Information may also be disclosed to the
parties in the alternative dispute resolution proceeding.
(4) Disclose to a Federal, State, local, or tribal agency, or other
public authority, which has requested information relevant or necessary
to hiring or retaining an employee, or issuing or continuing a
contract, security clearance, license, grant, or other benefit.
(5) Disclose pertinent information to an appropriate Federal,
State, local, or tribal 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(6) Disclose information to foreign governments in accordance with
international agreements.
(7) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(8) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar and accountancy disciplinary
authorities, to meet their responsibilities in connection with the
administration and maintenance of standards of conduct and discipline.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to a person the
fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(11) Disclose information to a supervised tax return preparer
sufficient to identify the supervising tax return preparer, and
information to a supervising tax return preparer sufficient to identify
the tax return preparers who have named that individual as their
supervisor.
(12) Disclose information to a contractor's financial institution
to the extent necessary for the processing of PTIN application and
registration fee payments.
(13) Disclose information to a former employee of the IRS to the
extent necessary for personnel-related or other official purposes when
the IRS requires information and/or consultation assistance from the
former employee regarding a matter within that person's former area of
responsibility.
(14) Disclose information to the public sufficient to identify
individuals who have registered with the IRS as a paid tax return
preparer and been issued a PTIN, and to advise the public when such an
individual is removed from the program.
[[Page 47974]]
(15) Disclose information to the public sufficient to identify
individual providers of continuing education for paid tax return
preparers, including contact information.
(16) 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 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 and electronic media.
RETRIEVABILITY:
Records pertaining to paid tax return preparers may be retrieved by
the preparer's PTIN, name, Taxpayer Identification Number (Social
Security Number or Employer Identification Number), or application
number. Records pertaining to individual continuing education providers
may be retrieved by provider name, Taxpayer Identification Number,
application number, or course or program number. Records pertaining to
contractors may be retrieved by contractor name or Taxpayer
Identification Number, or by contract number. Records pertaining to
communications with individuals regarding the paid tax return preparer
registration program may be retrieved by the name of the individual or
the name or other identifying information of a paid tax return preparer
or a continuing education provider identified in the communication.
Records may also be retrieved by IRS employee identification number for
the employee assigned to the case, project, or determination.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Record retention will be established in accordance with the
National Archives and Records Administration Regulations Part 1228,
Subpart B--Scheduling Records.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Return Preparer Office. See IRS Appendix below for
address.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR,
Part 1, Appendix B. Written inquiries should be addressed to Director,
Return Preparer Office, at the address provided in the IRS Appendix
below. This system of records contains records that are exempt from the
notification, access and contest requirements pursuant to 5 U.S.C.
552a(k)(2).
RECORDS ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
With respect to records other than tax records, see ``Notification
Procedure'' above.
RECORDS SOURCE CATEGORIES:
Applicants and registered paid tax return preparers; Treasury and
other Federal agency records; state and municipal government agencies;
contractors; continuing education providers; witnesses; professional
organizations; publicly available records such as real estate records
and news media.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36)
Treasury/IRS 42.001
SYSTEM NAME:
Examination Administrative Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who are being considered for examination, or who are, or
were, examined to determine an income, estate and gift, excise, or
employment tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM
Investigatory materials required in making a tax determination or
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case. This system also
includes other management information related to a case and used for
tax administration purposes, including classification and scheduling
records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To document the examinations of tax returns or other determinations
as to a taxpayer's tax liability; to document determinations whether or
not to examine a taxpayer; and to analyze trends in taxpayer
compliance.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USES 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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer's name, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer
[[Page 47975]]
identification number (EIN), or similar number assigned by the IRS),
and document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioners, W&I, SB/SE., TE/GE, and LB&I . (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
Taxpayers' returns, books and records; informants and other third
party witnesses; city and state governments; other Federal agencies;
examinations of other taxpayers; and taxpayers' representatives.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.002
SYSTEM NAME:
Excise Compliance Programs--Treasury/IRS.
SYSTEM LOCATION:
SB/SE (Excise Program) area and campus offices. (See the IRS
Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
These records include information about individuals engaged in any
taxable activity related to excise taxes; the filing, preparing, or
transmitting of Federal excise taxes; or witnesses or other parties
with knowledge of such taxable activity.
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information about individuals who are the
subject of excise tax compliance programs administered by the IRS,
including records pertaining to witnesses or other parties with
knowledge of such taxable activity.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
These records are used to administer the Federal Excise Compliance
Program.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSE OF SUCH USE:
Disclosure of return and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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:
Records are retrievable by taxpayer name and Taxpayer
Identification Number (TIN) (e.g., social security number (SSN),
employer identification number (EIN), or similar number assigned by
IRS), or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner SB/SE (Excise Program). (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
Filed IRS Forms 720, 720-TO/CS, 637, 2290, 8849; Customs Form 7501,
Entry Summary; dyed diesel fuel inspections; individuals engaged in any
activity related to excise taxes, or the filing, preparing, or
transmitting of excise taxes; witnesses or other parties with knowledge
of such activity.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Records maintained in this system have been designated as exempt
from 5 U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4), (e)(1), (e)(4)(G),
(H), and (I), and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.005
SYSTEM NAME:
Whistleblower Office Records.
SYSTEM LOCATION:
Whistleblower Office, Washington, DC, and Ogden Campus, Ogden,
Utah.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
These records include information about individuals who submit
allegations of possible tax noncompliance and claims for award to the
Whistleblower Office (``claimants''), claimants' representatives, and
the taxpayers and third parties about whom the information is received,
which is pertinent to a claim for award.
[[Page 47976]]
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include claimant identity information, allegation
information received, claims or award (including supporting information
or documentation), information pertaining to any civil or criminal
investigation initiated, or expanded, as a result of the allegations
received by the Whistleblower Office, any other information pertinent
to the Whistleblower Office's determination as to the amount, if any,
of any award for which the claimant may be eligible under 26 U.S.C.
7623, including information pertaining to appeals of award
determinations to the Tax Court (including the results of such
appeals).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
26 U.S.C. 7623 and 7801, and 5 U.S.C. 301.
PURPOSE(S):
The records in this system will be used to administer the claimant
award program under 26 U.S.C. 7623.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
To the extent authorized by 26 U.S.C. 6103, disclosure may also be
made to appropriate agencies, entities, and persons when (1) the IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (2) 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 (3) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with 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:
Data is retrieved by the name or taxpayer identification number
(TIN) of the claimant(s), of the taxpayer(s) who are the subject(s) of
the allegation(s), or of third parties identified in the records; the
name or Centralized Authorization File (CAF) number of the claimant's
representative; or an award claim number assigned by the Whistleblower
Office.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15.
SYSTEM MANAGER(S) AND ADDRESS:
Director, Whistleblower Office, SE:WO, 1111 Constitution Avenue
NW., Washington, DC 20224.
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORDS ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or to
contest the content of records; the records are exempt under 5 U.S.C.
552a(k)(2).
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORDS SOURCE CATEGORIES:
Claimants and their representatives; Department of the Treasury
employees and records; newspapers, court records, and other publicly
available information.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant
to 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 42.008
SYSTEM NAME:
Audit Information Management System (AIMS)--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers whose tax returns are under the jurisdiction of examiners
in W&I, SB/SE, TE/GE and LB&I.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, address, and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS) of taxpayers; information
from the Master Files (IRS 24.030 and 24.046) and a code identifying
taxpayers that threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain information about returns in inventory and closed
returns.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
[[Page 47977]]
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I, SB/SE, TE/GE and LB&I. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
Tax returns and examination files.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.017
SYSTEM NAME:
International Enforcement Program Information Files--Treasury/IRS.
SYSTEM LOCATION:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Any individual having foreign business or financial activities.
CATEGORIES OF RECORDS IN THE SYSTEM:
Listing of individual taxpayers, Taxpayer Identification Number
(TIN) (e.g., social security number (SSN), employer identification
number (EIN), or similar number assigned by IRS), summary of income
expenses, financial information as to foreign operations or financial
transactions, acquisition of foreign stock, controlling interest of a
foreign corporation, organization or reorganization of foreign
corporation examination results, information concerning potential tax
liability, records pertaining to Advanced Pricing Agreements and mutual
agreements.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To monitor the International Enforcement Program.
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. Disclosure of tax convention information
may be made only as provided by 26 U.S.C. 6105. All other records may
be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which IRS collected the
records, and no privilege is asserted.
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 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 taxpayer name and TIN.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
Tax convention and treaty partners; individual's tax returns;
examinations of other taxpayers; and public sources of information.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.021
SYSTEM NAME:
Compliance Programs and Projects Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who may be involved in tax evasion schemes or
noncompliance schemes, including but not limited to withholding
noncompliance or other areas of noncompliance grouped by industry,
occupation, or financial transactions; individuals who may be selling
or promoting abusive tax schemes or abusive tax avoidance transactions;
individuals who may be in noncompliance with tax laws concerning tax
exempt organizations, return preparers, corporate kickbacks, or
questionable Forms W-4, tax evasion schemes involving identity theft,
among others.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to individuals in compliance projects and
programs, and records used to consider individuals for selection in
these compliance projects and programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track information relating to special programs and projects to
identify non-compliance schemes and to select individuals involved in
such schemes for enforcement actions.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
To appropriate agencies, entities, and persons when (a) the IRS
suspects or has
[[Page 47978]]
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), or document locator number
(DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioners, W&I, SB/SE, TE/GE, and LB&I. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.027
SYSTEM NAME:
Data on Taxpayers' Filings on Foreign Holdings--Treasury/IRS.
SYSTEM LOCATION:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file Form 5471, Information Return with respect to
a Foreign Corporation.
CATEGORIES OF RECORDS IN THE SYSTEM:
Names of individuals who file Form 5471.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To monitor individuals who file Form 5471, Controlled Foreign
Corporation.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Form 5471.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 42.031
SYSTEM NAME:
Anti-Money Laundering/Bank Secrecy Act (BSA) and Form 8300 Records.
SYSTEM LOCATION:
Computing Center and field offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals subject to the reporting and recordkeeping requirements
of the BSA, including:
[[Page 47979]]
(1) Individuals whose businesses provide any of the financial
services which subject them to the reporting, recordkeeping or
registration requirements of the laws commonly known as the Bank
Secrecy Act (BSA), or the related reporting and recordkeeping
requirements of 26 U.S.C. 6050I.
(2) Individuals acting as employees, owners or customers of such
institutions or involved, directly or indirectly, in any transaction
with such institutions. Examples of institutions that offer financial
services are: Currency dealers, check cashiers, money order or
traveler's check issuers, sellers, or redeemers, casinos, card clubs,
and other money transmitters.
(3) Individuals who are required to file reports or maintain
records required under the Bank Secrecy Act, such as the Report of
Foreign Bank and Financial Accounts and related records.
(4) Persons who may be witnesses or may otherwise provide
information concerning these individuals.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records relate to the administration of the IRS anti-money
laundering program including the registration, reporting and
recordkeeping requirements of the BSA and 26 U.S.C. 6050I. They may
also relate to individuals who, based upon certain tolerances, exhibit
patterns of financial transactions suggesting noncompliance with the
registration, reporting and recordkeeping requirements of the BSA and
26 U.S.C. 6050I. Records may also relate to individuals who are
required to file reports or maintain records required under the Bank
Secrecy Act, such as the Report of Foreign Bank and Financial Accounts
and related records. Records may also relate to IRS administrative
actions, such as notification, educational or other outreach efforts,
examination results, and civil or criminal referrals.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311-5332, 26 U.S.C. 6050I, and 7801.
PURPOSE:
To administer 26 U.S.C. 6050I and the Bank Secrecy Act.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USE:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to appropriate Federal, State, local or
foreign agencies responsible for investigating or prosecuting the
violations of or for enforcing or implementing a statute, rule,
regulation, order, or license, where the Service becomes aware of an
indication of a potential violation of civil or criminal law or
regulation, or the use is required in the conduct of intelligence or
counter-intelligence activities, including analysis, to protect against
international terrorism.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(7) Disclose information to any agency, including any State
financial institutions supervisory agency, United States intelligence
agency or self-regulatory organization registered with the Securities
and Exchange Commission or the Commodity Futures Trading Commission,
upon written request of the head of the agency or organization. The
records shall be available for a purpose that is consistent with title
31, as required by 31 U.S.C. 5319.
(8) Disclose information to representatives of the National
Archives and Records Administration (NARA) who are conducting records
management inspections under authority of 44 U.S.C. 2904 and 2906.
(9) 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 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 THIS SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Name and Taxpayer Identification Number (TIN) (e.g., social
security number (SSN), employer identification number (EIN), or similar
number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE. (See the IRS Appendix below for
address.)
[[Page 47980]]
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
SOURCE CATEGORIES:
The system contains material for which sources need not be
reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.888
SYSTEM NAME:
Qualifying Therapeutic Discovery Project Records.
SYSTEM LOCATION:
IRS Campus, Ogden, UT.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file an Application for a Qualifying Therapeutic
Discovery Project credit (or grant in lieu of credit) in their
individual capacity or on behalf of their sole proprietorship.
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information pertaining to the IRS's
administration of the Qualifying Therapeutic Discovery Project Program.
Records include, but are not limited to the application, including Form
8942 and the Project Information Memorandum, representative
authorization information, and a unique administrative control
identifier associated with each application for certification. The
records may contain taxpayer names and Taxpayer Identification Numbers
(TIN) (social security number (SSN)).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 48D and 7801. Section 9023(a) of The
Patient Protection and Affordable Care Act (Pub. L. 111-148) as amended
by the Health Care and Education Reconciliation Act of 2010 (Pub. L.
111-152) [Affordable Care Act].
PURPOSE:
To administer, in consultation with the Department of Health &
Human Services, a qualifying therapeutic discovery project program to
consider and award certifications for qualified investments eligible
for the credit (or, at the taxpayer's election, the grant) to
qualifying therapeutic discovery project sponsors.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND 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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) To disclose certain information to the public regarding the
amount of the grant, the identity of the person to whom the grant was
made, and a description of the project with respect to which the grant
was made in accordance with the intent of Congress to publicize the
projects that show significant potential to produce new and cost-saving
therapies, support good jobs, and increase U.S. competitiveness.
(2) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(3) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(4) Disclose information to an appropriate 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
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 third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(7) 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 IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.
(8) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar disciplinary authorities, to meet
their responsibilities in connection with the administration and
maintenance of standards of conduct and discipline.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and Taxpayer Identification Number (TIN) (social
security number (SSN), employer
[[Page 47981]]
identification number (EIN), or similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE, 5000 Ellin Road, New Carrollton, MD
20706.
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORDS ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester. The IRS may
assert 5 U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
For all other records, see ``Records Access Procedures'' above.
RECORDS SOURCE CATEGORIES:
Records in this system are provided by the applicants, the
Department of Health and Human Services, and the IRS taxpayer account
records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.001
SYSTEM NAME:
Appeals Case Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, campus, and field offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who seek administrative review of IRS proposed
adjustments and collection actions with which they disagree. Persons
who seek administrative review of initial Freedom of Information Act
(FOIA) determinations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Investigatory materials required in making a tax determination or
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case, including history
notes and work papers required in an administrative review of an
assessment or other initial tax determination, collection action, or
FOIA determination. This system also includes other management
information related to a case.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.
PURPOSE:
To document the actions taken during Appeals' administrative review
of IRS proposed adjustments, collection actions, or Freedom of
Information Act (FOIA) initial determinations.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Appeals. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 44.003
SYSTEM NAME:
Appeals Centralized Data (ACD)--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who seek administrative review of IRS proposed
adjustments and collection actions with which they disagree.
Individuals who seek administrative review of initial Freedom of
Information Act (FOIA) determinations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Information from 24.030, 24.046, 42.001, and 44.001 systems,
related internal management information, including the taxpayer's DIF
Score, and a code identifying taxpayers that
[[Page 47982]]
threatened or assaulted IRS employees. Information pertaining to FOIA
cases under administrative appeal.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.
PURPOSE:
To track information about cases in inventory and closed cases.
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 that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 name and Taxpayer Identification Number (TIN) (e.g., social
security number (SSN), employer identification number (EIN), or other
similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Appeals. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
FOIA administrative appeals and agency entries made in the
administration of the FOIA appeal. Also, time reports prepared by
Appeals Officers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.004
SYSTEM NAME:
Art Case Files--Treasury/IRS.
SYSTEM LOCATION:
National Office (Appeals). (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Famous or noted artists whose works have been evaluated by the
Commissioner's Art Panel or its staff for use in a taxpayer's case.
CATEGORIES OF RECORDS IN THE SYSTEM:
Commissioner's Art Panel or its staff decisions on values of works
of art by named artists and appraisal documentation.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To establish value of art works for purposes of tax administration.
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.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to officials of labor organizations
recognized under 5
[[Page 47983]]
U.S.C. Chapter 71 when relevant and necessary to their duties of
exclusive representation.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) 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 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 taxpayer, artist, and appraiser name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Appeals. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Commissioner's Art panel and staff decisions and appraisal
documentation.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.005
SYSTEM NAME:
Expert Witness and Fee Appraiser Files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Expert witnesses for litigation and appraisers, including Art
Advisory Panelists whose services may be or are used.
CATEGORIES OF RECORDS IN THE SYSTEM:
Biographical data, application letters, or list of expert/appraiser
names by specialty.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track individuals available for expert witness and appraisal
services.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are 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 personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the 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, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate 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
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 third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) 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
[[Page 47984]]
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 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:
Expert witness or appraiser name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Appeals. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
See ``Records Access Procedure'' above.
RECORD SOURCE CATEGORIES:
Expert witnesses, appraisers, or public sources.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 46.002
SYSTEM NAME:
Criminal Investigation Management Information System (CIMIS) and
case files--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Subjects and potential subjects of Criminal Investigation (CI)
investigations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Criminal investigatory materials required in making a determination
or other verification in the administration of tax and other laws under
the jurisdiction of Criminal Investigation and all other sub-files
related to the processing of the case. This system also includes other
management information related to a case and used for administrative
purposes.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311-5332, and 26 U.S.C. 7801.
PURPOSE:
To maintain and process investigative information that identifies
patterns of noncompliance (including criminal activity and civil
noncompliance that does not rise to the level of criminal
noncompliance) with federal tax laws and other statutes CI is
authorized to investigate.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 taxpayer's name and Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), and administrative case
control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
[[Page 47985]]
Treasury/IRS 46.003
SYSTEM NAME:
Confidential Informants--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Confidential informants and subjects of confidential informant's
reports.
CATEGORIES OF RECORDS IN THE SYSTEM:
Information related to confidential informant reports.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track the identities of, and related information regarding,
confidential informants.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 confidential informant's name and administrative case control
number and by name of subject in informant's case report.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.005
SYSTEM NAME:
Electronic Surveillance Files--Treasury/IRS.
SYSTEM LOCATION:
National Office (Criminal Investigation). (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Subjects of electronic surveillance.
CATEGORIES OF RECORDS IN THE SYSTEM:
Information relating to the conduct of electronic surveillance.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To monitor and track all electronic surveillances conducted by
field offices.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 names, addresses, and telephone numbers of the subjects of
surveillance.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(2).
[[Page 47986]]
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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8) (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.009
SYSTEM NAME:
Centralized Evaluation and Processing of Information Items
(CEPIIs), Evaluation and Processing of Information (EOI)--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals about whom the IRS has received information alleging
their commission of, or involvement with, a violation of Federal laws
within IRS jurisdiction, including individuals who may be the victims
of identity theft or other fraudulent refund schemes.
CATEGORIES OF RECORDS IN THE SYSTEM:
Copies of income tax returns, special agent's reports, revenue
agent's reports, reports from police and other investigative agencies,
memoranda of interview, question-and-answer statements, sworn
statements, collateral requests and replies, information items,
newspaper and magazine articles and other published data, financial
information from public records, court records, confidential reports,
case initiating documents and other similar and related documents.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain and process sensitive investigative information that
identifies potential criminal and/or civil noncompliance with federal
tax law and money-laundering laws. To establish linkages between
identity theft and other refund fraud schemes that may be used to
perfect filters that identify such fraudulent returns upon filing and
to facilitate tax account adjustments for taxpayers victimized by these
schemes.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 name of the individual about whom information is received or the
provider of the information.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.015
SYSTEM NAME:
Relocated Witnesses--Treasury/IRS.
SYSTEM LOCATION:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Relocated witnesses.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to the relocation of witnesses for their
protection.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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
[[Page 47987]]
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 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 relocated witness' name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(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(j)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.050
SYSTEM NAME:
Automated Information Analysis System--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and computing center offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers and other individuals involved in financial transactions
that require the filing of information reflected in the ``Categories of
records'' below.
CATEGORIES OF RECORDS IN THE SYSTEM:
Reported income, tax, and Bank Secrecy Act information maintained
in a variety of existing systems that include: Treasury/IRS 22.034,
24.030, 26.019, 26.020, and 42.001.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records that identify transaction patterns, which are
indicative of criminal and/or civil noncompliance with Federal income
tax and money laundering laws.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
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 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 name, address, and social security number (SSN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(j)(2) and (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(j)(2) and (k)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1)-(4),
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2)
and (k)(2). Additionally, pursuant to 5 U.S.C. 552a(k)(2), it is exempt
from 5 U.S.C. 552a (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of
the Privacy Act. (See 31 CFR 1.36).
Treasury/IRS 48.001
SYSTEM NAME:
Disclosure Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)
[[Page 47988]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Subjects of ex parte orders or written requests for tax
information in non-tax criminal matters or with respect to terrorist
activities under 26 U.S.C. 6103(i).
(2) Persons who have made requests or demands for IRS information
under Treas. Reg. 301.9000-1 through -6 in matters falling under the
jurisdiction of Privacy, Governmental Liaison and Disclosure (PGLD).
(3) Requesters of and intended recipients of letter forwarding
services.
(4) Persons who have applied for Federal employment or presidential
appointments and applicants for Department of Commerce ``E'' Awards,
for whom tax checks have been requested.
(5) Requesters for access to records pursuant to 26 U.S.C. 6103,
the Freedom of Information Act (FOIA), 5 U.S.C. 552, and initiators of
requests for access, amendment or other action pursuant to the Privacy
Act (PA) of 1974, 5 U.S.C. 552a.
(6) Individuals identified on Forms 10848, Report of Inadvertent
Disclosure of Tax and Privacy Act (PA) Information.
(7) Individuals identified by, or initiating other correspondence
or inquiries with, matters falling under the jurisdiction of PGLD.
CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence, demands and requests for IRS records, responses to
those requests, notes and other background information, copies of
records secured, testimony authorizations, tax check documentation,
Forms 10848, any documents related to the processing of FOIA, PA or
other requests.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 552, 552a and 26 U.S.C. 7801.
PURPOSE:
To track the processing of requests or demands for agency records
under applicable laws and regulations concerning the disclosure of
official information.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information to an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(3) Disclose debtor information to a Federal payer agency for
purposes of salary and administrative offsets, to a consumer reporting
agency to obtain commercial credit reports, and to a debt collection
agency for debt collection services.
(4) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(5) To 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 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 name or Taxpayer Identification Number (TIN) (e.g., social
security number (SSN), employer identification number (EIN), or other
similar number assigned by the IRS).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental Liaison & Disclosure. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 48.008
SYSTEM NAME:
Defunct Special Service Staff Files Being Retained Because of
Congressional Directive--Treasury/IRS.
SYSTEM LOCATION:
National Office (Privacy, Governmental Liaison & Disclosure).
[[Page 47989]]
(See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals suspected of violating the internal revenue law by the
Special Service Staff before its discontinuation on August 23, 1973.
CATEGORIES OF RECORDS IN THE SYSTEM:
Individual Master File printouts; returns and field reports;
information from other law enforcement government investigative
agencies; Congressional Reports, and news media articles.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To preserve under Congressional Directive the activities of the
Special Services Staff before its discontinuation in order to permit
subjects of the former Special Services Staff to view records about
themselves. This system is no longer being used by the Internal Revenue
Service. The Special Service Staff was abolished on August 13, 1973.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) 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 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.
RETRIEVABILITY:
By subject name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental Liaison & Disclosure. (See the IRS
Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office 3
(Baltimore) listed in the IRS Appendix below. The IRS may assert 5
U.S.C. 552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
News media articles, taxpayers' returns and records, informant and
third party information, other Federal agencies and examinations of
related or other taxpayers.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 49.001
SYSTEM NAME:
Collateral and Information Requests System--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and computing center offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
U.S. citizens, resident aliens, and nonresident aliens whose tax
matters come under the jurisdiction of the U.S. competent authority in
accordance with pertinent provisions of tax treaties with foreign
countries.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of interviews with witnesses regarding financial
transactions of taxpayers; employment data; bank and brokerage house
records; probate records; property valuations; public documents;
payments of foreign taxes; inventories of assets; business books and
records.
These records relate to tax investigations conducted by the IRS
where some aspects on an investigation must be pursued in foreign
countries pursuant to the various tax conventions between the United
States and foreign governments. The records also include individual
case files of taxpayers on whom information (as is pertinent to
carrying out the provisions of the convention or preventing fraud or
fiscal evasion in relation to the taxes which are the subject of this
convention) is exchanged with foreign tax officials of treaty
countries.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records of correspondence and other documentation with
respect to the exchange of information requests by or to foreign
governments with which the U.S. maintains tax treaties.
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. Disclosure of tax treaty information may be
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e)
of the Federal Rules of Criminal Procedure may be disclosed only as
permitted by that rule. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is
[[Page 47990]]
compatible with the purpose for which IRS collected the records, and no
privilege is asserted.
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 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 taxpayer name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, LB&I. See the IRS Appendix below for
address.
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 49.002
SYSTEM NAME:
Tax Treaty Information Management System--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and computing center offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
U.S. citizens, resident aliens, and nonresident aliens whose tax
matters come under the jurisdiction of the U.S. competent authority in
accordance with pertinent provisions of tax treaties with foreign
countries.
CATEGORIES OF RECORDS IN THE SYSTEM:
Management information regarding investigations of, or information
exchange requests about taxpayers pursuant to tax treaties between the
United States and foreign governments, including information from the
Master File, including the taxpayer's DIF Score, and a code identifying
taxpayers that threatened or assaulted IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track the inventory of individual case files of taxpayers who
request competent authority assistance pursuant to the provisions of
income tax treaties, or about whom information exchange requests are
made by foreign governments pursuant to applicable tax treaties.
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. Disclosure of tax treaty information may be
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e)
of the Federal Rules of Criminal Procedure may be disclosed only as
permitted by that rule. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 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.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I)
[[Page 47991]]
and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR
1.36).
Treasury/IRS 50.001
SYSTEM NAME:
Tax Exempt & Governmental Entities (TE/GE) Correspondence Control
Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, campus, and computing center offices (TE/
GE). (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Requesters of letter rulings and determination letters, and
subjects of field office requests for technical advice and assistance
and other correspondence, including correspondence associated with
section 527 organizations.
CATEGORIES OF RECORDS IN THE SYSTEM:
Name, date, nature and subject of an assignment, and work history.
Sub-systems include case files and section 527 records that contain the
correspondence, internal memoranda, digests of issues involved in
proposed revenue rulings, and related material.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
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 and 6104 where applicable. All other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which IRS collected the
records, and no privilege is asserted.
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 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 name of requester or the subject of a letter ruling,
determination letter, or other correspondence.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals who request rulings, determination letters, or submit
other correspondence, and field offices requesting technical advice or
assistance.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 50.003
SYSTEM NAME:
Tax Exempt & Government Entities (TE/GE) Reports of Significant
Matters--Treasury/IRS.
SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who submit letter ruling requests or determination
letter requests with respect to organizations, or who are the subjects
of technical advice requests, where the matter raised has some
significance to tax administration.
CATEGORIES OF RECORDS IN THE SYSTEM:
Summaries of significant technical matters pertaining to letter
rulings or determination letters under the jurisdiction of the Division
Commissioner, TE/GE.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
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 and 6104 where applicable. All other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which IRS collected the
records, and no privilege is asserted.
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 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 name of the requester or the subject of a letter ruling,
determination letter, or other correspondence.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
[[Page 47992]]
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, 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 Disclosure Office
listed in the IRS Appendix below serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals who submit determination or letter ruling requests and
the employees who process them.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 50.222
SYSTEM NAME:
Tax Exempt/Government Entities (TE/GE) Case Management Records.
SYSTEM LOCATION:
Office of the Division Commissioner, Tax Exempt/Government Entities
(TE/GE), National Office, Area Offices, Local Offices, Service
Campuses, and Computing Centers. (See the IRS Appendix below for
addresses.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who are the subject of or are connected to TE/GE
examinations and tax determinations, including compliance projects,
regarding Federal tax exemption requirements, employee plan
requirements, and employment tax requirements.
CATEGORIES OF RECORDS IN THE SYSTEM:
These records include case identification, assignment, and status
information from TE/GE examination and tax determination files,
information about individuals pertaining to TE/GE's methods of
investigating exempt organizations, retirement plans, and government
entities with regard to their compliance with statutory Federal
requirements and/or their tax exempt status. In addition, this system
contains identifying information regarding informants who have provided
information that is significant and relevant to TE/GE investigations of
taxpayers.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801.
PURPOSE:
This system will provide TE/GE records for case management,
including employee assignments and file tracking. TE/GE maintains
records on businesses, organizations, employee plans, government
entities, and Indian Tribal Government entities and individuals, such
as principals and officers, connected with these entities. Records in
this system are used for law enforcement investigations and may contain
identifying information about informants who have provided significant
information relevant to investigations of taxpayers.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Disclosure of return and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
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 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 taxpayer name, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), or by IRS employee name or
identification number for the employee who is assigned the case,
project, or determination.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual. The
records are exempt under 5 U.S.C. 552a(k)(2) from the notification
provisions of the Privacy Act.
RECORDS ACCESS PROCEDURES:
This system may not be accessed to inspect or contest the content
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the
access provisions of the Privacy Act.
CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORDS SOURCE CATEGORIES:
Information is obtained from tax returns, application returns and
supporting material, determination files, examination files, compliance
review files, compliance programs and projects, and IRS personnel
records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 60.000
SYSTEM NAME:
Employee Protection System Records--Treasury/IRS.
SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)
[[Page 47993]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals attempting to interfere with the administration of
internal revenue laws through assaults, threats, suicide threats,
filing or threats of filing frivolous criminal or civil legal actions
against Internal Revenue Service (IRS) employees, or IRS contractors or
the employees' or contractors' immediate family members, or through
forcible interference against any officer, government contractor or
employee while discharging the official duties at his/her position. An
individual is designated as a potentially dangerous taxpayer (PDT),
based on reliable information, furnished to the IRS or Treasury
Inspector General for Tax Administration (TIGTA), that fits any of the
criteria (1) through (5) below: (1) Individuals who assault employees
or members of the employees' immediate families, (2) individuals who
attempt to intimidate or threaten employees or members of the
employees' immediate families through specific threats of bodily harm,
a show of weapons, the use of animals, or through other specific
threatening or intimidating behavior, (3) individuals who are active
members of groups that advocate violence against IRS employees
specifically, or against Federal employees generally where advocating
such violence could reasonably be understood to threaten the safety of
IRS employees and impede the performance of their official duties, (4)
individuals who have committed the acts set forth in any of the above
criteria, but whose acts have been directed against employees or
contractors of other governmental agencies at Federal, State, county,
or local levels, and (5) individuals who are not designated as
potentially dangerous taxpayers through application of the above
criteria, but who have demonstrated a clear propensity toward violence
through act(s) of violent behavior within the five-year period
immediately preceding the time of referral of the individual to the
Employee Protection System (EPS). An individual is designated as a
taxpayer who should be approached with caution (CAU), based on reliable
information furnished to the IRS or the TIGTA, individuals who have
threatened physical harm that is less severe or immediate than
necessary to satisfy PDT criteria, suicide threat by the taxpayer, or
individuals who have filed or threatened to file a frivolous civil or
criminal legal action (including liens, civil complaints in a court,
criminal charges) against any IRS employee or contractor, or their
immediate families.
CATEGORIES OF RECORDS IN THE SYSTEM:
Documents reporting the incident; documentary evidence of the
incident (e.g. threatening correspondence, copies of liens and legal
actions); documentation of investigation of incident, with report of
investigation, statements, affidavits, and related tax information;
records of any legal action resulting from the incident; local police
records of individual named in the incident, if such records are
requested or otherwise provided during investigation of the incident;
FBI record of individual named in the incident, if such records are
requested or otherwise provided during investigation of the incident;
newspaper or periodical items, or information from other sources,
provided to the IRS or to TIGTA for investigation of individuals who
have demonstrated a clear propensity toward violence; correspondence
regarding the reporting of the incident, referrals for investigation,
investigation of the incident; and result of investigation (i.e.
designation as PDT or CAU).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain reports by IRS employees or contractors of attempts by
individuals to obstruct or impede them or other law enforcement
personnel in the performance of their official duties, investigations
into the matters reported, and determinations whether the taxpayers
should be designated a PDT or CAU.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USE:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(2) Disclose information to a Federal, State, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(3) Disclose information to an appropriate 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
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) 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 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.
[[Page 47994]]
RETRIEVABILITY:
By name or social security number (SSN) of individual with respect
to whom the PDT or CAU designation is being considered and by
administrative case control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Office of Employee Protection. (See the IRS Appendix below
for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORDS ACCESS PROCEDURES:
This system may not be accessed to inspect or contest the content
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the
access provisions of the Privacy Act.
CONTESTING 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.
SOURCE CATEGORIES:
The system contains material for which sources need not be
reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36.).
Treasury/IRS 70.001
SYSTEM NAME:
Individual Income Tax Returns, Statistics of Income--Treasury/IRS.
SYSTEM LOCATION:
National Office and campus offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual taxpayers whose data is selected for compilation into a
statistical sample.
CATEGORIES OF RECORDS IN THE SYSTEM:
Sources of income, exemptions, deductions, income tax, and tax
credits, as reported on Form 1040 series of U.S. Individual income tax
return. The records are used to prepare and publish statistics. The
statistics, studies, and compilations are designed so as to prevent
disclosure of any particular taxpayer's identity.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6108 and 7801.
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 and 6108. All other records may be used as
described below if the IRS deems that the purpose of the disclosure is
compatible with the purpose for which IRS collected the records, and no
privilege is asserted.
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 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 taxpayer identification number (TIN) (e.g., social security
number (SSN), employer identification number (EIN), or other similar
number assigned by the IRS), or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Research Analysis, and Statistics. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(4).
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)(4).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Form 1040 series of U.S. Individual Income Tax Returns.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(4). See 31 CFR. 1.36.
Treasury/IRS 90.001
SYSTEM NAME:
Chief Counsel Management Information System Records --Treasury/IRS.
SYSTEM LOCATION:
Office of the Chief Counsel; Office of the Special Counsel to the
National Taxpayer Advocate; Offices of the Associate Chief Counsel
(Corporate), (Financial Institutions & Products), (General Legal
Services), (Income Tax & Accounting), (International), (Passthroughs &
Special Industries), and (Procedure & Administration); Offices of the
Division Counsel/Associate Chief Counsel, (Criminal Tax) and (Tax
Exempt & Government Entities); and Office of the Division Counsel
(Large Business & International), (Small Business/Self Employed) and
(Wage & Investment); and Area Counsel offices. (See the IRS Appendix
below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individuals who are the subjects of, or are connected to,
matters received by or assigned to the Office of Chief Counsel.
(2) Chief Counsel employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records that contain summary information concerning the description
[[Page 47995]]
and status of assignments received in the Office of Chief Counsel.
These records include the names or subjects of a case, the case file
number, case status, issues, professional time expended, and due dates.
These records may be used to produce management information on case
inventory by taxpayer or employee name and professional time required
to complete an assignment.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.
PURPOSE:
The computerized Counsel Automated System Environment (CASE) system
is used to track, count, and measure the workload of the Office of
Chief Counsel, capturing summary information (such as the name of
principal parties or subjects, case file numbers, assignments, status,
and classification) of cases and other matters assigned to Counsel
personnel throughout their life cycle. CASE is used to generate reports
to assist management and other employees to keep track of resources and
professional time devoted to individual assignments and broad
categories of workload. CASE information is also useful in the
preparation of budget requests and other reports to the IRS, to the
Treasury Department, or the Congress. CASE also serves as a timekeeping
function for employees of the Office of Chief Counsel directly involved
in cases and other matters.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records and no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral party, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, State, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, 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 potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
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 accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) 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:
Records are retrieved by the name or taxpayer identification number
of the individual to whom they apply, employees assigned, and by
workload case number. If there are multiple parties to a proceeding,
then the record is generally retrieved only by the name of the first
listed person in the complaint or other document.
[[Page 47996]]
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15.
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance & Management). See the IRS
Appendix below for the address.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
IRS and Chief Counsel employees; Department of Treasury employees;
court records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 .U.S.C. 552a(j)(2) and 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.002
SYSTEM NAME:
Chief Counsel Litigation and Advice (Civil) Records--Treasury/IRS.
SYSTEM LOCATION:
Office of the Chief Counsel; Offices of the Associate Chief Counsel
(Corporate), (Financial Institutions & Products), (General Legal
Services), (Income Tax & Accounting), (International), (Passthroughs &
Special Industries), and (Procedure & Administration); Office of the
Division Counsel/Associate Chief Counsel (Tax Exempt & Government
Entities); Offices of the Division Counsel (Large Business &
International), (Small Business/Self Employed) and (Wage & Investment);
Office of the Special Counsel to the National Taxpayer Advocate; Office
of the Special Counsel to the Office of Professional Responsibility;
and Area Counsel offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individuals who have requested advice in the form of a letter
ruling, closing agreement, or information letter as set forth under the
first annual revenue procedure published by the IRS each year.
(2) Individuals who are the subject of technical advice that
responds to any request on the interpretation and proper application of
tax laws, tax treaties, regulations, revenue rulings, notices, or other
precedents to a specific set of facts that concerns the treatment of an
item in a year under examination or appeal, which is submitted under
the second annual revenue procedure published by the IRS each year.
(3) Individuals about whom advice has been requested or provided
under any other internal rules and procedures, such as may be set forth
in the Internal Revenue Manual (IRM) or Chief Counsel Notices.
(4) Individuals who are subjects of, or provide information
pertinent to, matters under the jurisdiction of the Office of
Professional Responsibility, when such matters are brought to the
attention of Counsel;
(5) Individuals who are parties to litigation with the IRS, or in
litigation in which the IRS has an interest, or in proceedings before
an administrative law judge.
(6) Individuals who have corresponded with, or who are the subjects
of correspondence to, the IRS regarding a matter under consideration by
these offices.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work products.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5314.
PURPOSE:
To represent the IRS' interests in litigation before the United
States Tax Court and in proceedings before administrative law judges;
To assist the Department of Justice in representing the IRS' interests
in litigation before other Federal and state courts; To provide legal
advice and assistance on civil tax administration matters, including
matters pertaining to practice before the IRS and the regulation of tax
return preparers; To respond to general inquiries and other
correspondence related to these matters; To assist Counsel staff in
coordinating and preparing future litigation, advice, or
correspondence, to ensure the consistency of such work products and to
retain copies of work products for historical, legal research,
investigational, and similar purposes.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems the purpose of the disclosure is compatible with the purpose
for which the IRS collected the records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by the proceeding and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
[[Page 47997]]
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, State, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, 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 potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, and Circular 230,
disclose to any person the fact that his chosen legal representative
may not be authorized to represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
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 accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) 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.
Records of the Office of the Associate Chief Counsel (General Legal
Services), including the various Area Counsel (General Legal Services),
may also be used as described below if the IRS deems the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records, and no privilege is asserted.
(16) Disclose information to the Joint Board of Actuaries in
enrollment and disciplinary matters.
(17) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, and the
Equal Employment Opportunity Commission in personnel, discrimination,
and labor management matters.
(18) Disclose information to arbitrators, the Federal Labor
Relations Authority, including the Office of the General Counsel of
that authority, the Federal Service Impasses Board, and the Federal
Mediation and Conciliation Service in labor management matters.
(19) Disclose information to the General Services Administration in
property management matters.
(20) Disclose information regarding financial disclosure statements
to the IRS, which makes the statements available to the public as
required by law.
(21) Disclose information to other federal agencies for the purpose
of effectuating inter-agency salary offset or inter-agency
administrative offset.
(22) Disclose information to the Office of Government Ethics in
conflict of interest, conduct, financial statement reporting, and other
ethics matters.
DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures of debt information concerning a claim against an
individual may be made from this system to consumer reporting agencies
as defined in the Fair Credit Reporting Act, 15 U.S.C. 1681a(f) or the
Federal Claims Collection Act of 1966, 31 U.S.C. 3701(a)(3).
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
correspondence. If there are multiple parties to litigation, or other
proceeding, then the record is generally retrieved only by the name of
the first listed person in the complaint or other document.
SAFEGUARDS:
A background investigation is made on personnel. Offices are
located in secured areas. Access to keys to these offices is
restricted. Access to records storage facilities is limited to
authorized personnel or individuals in the company of authorized
personnel. Access controls are not less than those provided by the
Physical Security Standards, IRM 1.16, and Information Technology (IT)
Security Policy and Standards, IRM 10.8.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15 and 1.15.30.
SYSTEM MANAGER(S) AND ADDRESS(ES):
The Chief Counsel, Special Counsel to the National Taxpayer
Advocate,
[[Page 47998]]
Special Counsel to the Office of Professional Responsibility, each
Associate Chief Counsel, and each Division Counsel is the system
manager of the system in that office. See the IRS Appendix below for
addresses.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5)
as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Taxpayers and their representatives; Department of the Treasury
personnel; other Federal agencies; State, local, tribal, and foreign
governments, and other public authorities; witnesses; informants;
parties to disputed matters of fact or law; judicial and administrative
proceedings; congressional offices; labor organizations; public records
such as telephone books, Internet Web sites, court documents, and real
estate records; individual subjects of legal advice, written
determinations, and other correspondence.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.003
SYSTEM NAME:
Chief Counsel Litigation and Advice (Criminal) Records--Treasury/
IRS.
SYSTEM LOCATION:
Office of the Chief Counsel; Office of the Division Counsel/
Associate Chief Counsel (Criminal Tax); and Area Counsel (Criminal Tax)
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individual subjects of investigations as to their compliance
with tax and other laws under the jurisdiction of IRS Criminal
Investigation, with respect to whom criminal recommendations have been
made.
(2) Individuals who have requested advice, and about whom advice
has been requested, concerning tax-related and criminal offenses under
the jurisdiction of IRS Criminal Investigation, where these matters or
issues are brought to Counsel's attention.
(3) Individuals who have filed petitions for the remission or
mitigation of forfeitures or who are otherwise directly involved as
parties in judicial or administrative forfeiture matters.
(4) Individuals who have requested advice, about whom advice has
been requested, or with respect to whom a criminal recommendation has
been made concerning non-tax criminal matters delegated to the IRS for
enforcement and investigation, such as money laundering (18 U.S.C. 1956
and 1957) and the Bank Secrecy Act (31 U.S.C. 5311-5330).
(5) Individuals about whom advice has been requested or provided
under any internal rules and procedures, as may be set forth in the
Internal Revenue Manual (IRM), Chief Counsel Notices, or other internal
issuances.
(6) Individuals who are parties to litigation with the IRS, or in
litigation in which the IRS has an interest.
(7) Individuals who have corresponded with the IRS regarding a
matter under consideration by these offices.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work products.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5311-5332.
PURPOSE:
To provide legal advice and assistance on criminal tax
administration matters, and on nontax criminal matters delegated to the
IRS. To assist the Department of Justice (DOJ) in representing the IRS'
interests in litigation before Federal and State courts. To respond to
general inquiries and other correspondence related to these matters. To
assist Counsel staff in coordinating and preparing future litigation,
advice, or correspondence to ensure the consistency of such work
products and to retain copies of work products for historical, legal
research, investigational, and similar purposes.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems the purpose of the disclosure is compatible with the purpose
for which the IRS collected the records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by the proceeding and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that
[[Page 47999]]
individual's former area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, State, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, 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 potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
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 accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) 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 the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
correspondence. If there are multiple parties to a proceeding, then the
record is generally retrieved only by the name of the first listed
person in the complaint or other document.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15 and 1.15.30.
SYSTEM MANAGER(S) AND ADDRESS(ES):
The Division Counsel/Associate Chief Counsel (Criminal Tax) is the
system manager. See the IRS Appendix, below for addresses.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2). The IRS may assert 5 U.S.C. 552a(d)(5)
as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Taxpayers, or other subjects of investigation, and their
representatives; Department of the Treasury personnel; other Federal
agencies; State, local, tribal, and foreign governments, and other
public authorities; witnesses; informants; parties to disputed matters
of fact or law; judicial and administrative proceedings; congressional
offices; labor organizations; public records such as telephone books,
Internet Web sites, court documents, and real estate records;
individual subjects of legal advice, written determinations, and other
correspondence.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3)-
(4); (d)(1)-(4); (e)(1)-(3); (e)(4)(G)-(I); (e)(5); (e)(8); (f) and (g)
of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 90.004
SYSTEM NAME:
Chief Counsel Legal Processing Division Records--Treasury/IRS.
SYSTEM LOCATION:
Office of the Associate Chief Counsel (Procedure & Administration),
National Office. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who communicate with the IRS regarding access requests
under the Freedom of Information Act (FOIA), Privacy Act of 1974, or 26
U.S.C. 6110, where these matters or issues are brought to Counsel's
attention; payers of user fees under 26 U.S.C. 7528, 6103(p), and 31
U.S.C. 9701; recipients of payments of court judgments;
[[Page 48000]]
individual taxpayers who are the subject of written determinations or
other work products processed for public inspection under the FOIA or
26 U.S.C. 6110.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Correspondence files.
(2) FOIA, Privacy Act, and 26 U.S.C. 6110 requests for Chief
Counsel National Office records.
(3) Privacy Act requests to amend Chief Counsel National Office
records.
(4) User fee files.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 552, and 552a; 26 U.S.C. 7801 and 7803.
PURPOSE:
To coordinate searches and to make disclosure determinations with
respect to Chief Counsel National Office records sought under FOIA, the
Privacy Act, and 26 U.S.C. 6110. To respond to Privacy Act requests to
amend Chief Counsel National Office records. To process user fees
pertaining to Private Letter Rulings, Change in Accounting Methods
(Form 3115), Change in Accounting Periods (Form 1128), Advance Pricing
Agreements, and Closing Agreements. To process files for the payment of
court judgments.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records, and no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to an appropriate Federal, State, local,
or tribal agency, or other public authority responsible for
implementing, enforcing, 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 potential
violation of law or regulation and the information disclosed is
relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(8) Disclose information to a Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
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 accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) 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 the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
[[Page 48001]]
correspondence. If there are multiple parties to a proceeding, then the
record is generally retrieved only by the name of the first listed
person in the complaint or other document.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15. Freedom of Information Act
request files are retained and disposed of in accordance with IRM
1.15.13.
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Procedure & Administration), National
Office. See the IRS Appendix below for the address.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Persons who communicate with the IRS regarding FOIA, Privacy Act,
and 26 U.S.C. 6110 requests, user fees or judgment payments; Department
of Treasury employees; State, local, tribal, and foreign governments,
and other public authorities; other Federal agencies; witnesses;
informants; public sources such as telephone books, Internet Web sites,
court documents, and real estate records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
User fee and judgment payment files can be accessed as described
above. All other records in this system have been designated as exempt
from sections (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the
Privacy Act, pursuant to 5 U.S.C. 552a(j)(2) and 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Treasury/IRS 90.005
SYSTEM NAME:
Chief Counsel Library Records.
SYSTEM LOCATION:
Office of the Associate Chief Counsel (Finance & Management),
National Office. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) IRS employees who check out materials from the Library or
through inter-library loans.
(2) Individuals who are the subject of the work products maintained
for reference (legal research) purposes on tax issues.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Reference work product, including General Counsel Memoranda
(GCMs), Office Memoranda (OMs), Actions on Decision (AODs), briefs, and
other historical issuances dating back to 1916.
(2) Internal control records used to catalog and cross-reference
records for legal research purposes.
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:
To track the location of materials borrowed from the library or
through inter-library loan and to permit the research of the internal
revenue laws.
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. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records, and no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when (a) the IRS or any component thereof, (b) any IRS employee in his
or her official capacity, (c) any IRS employee in his or her personal
capacity where the IRS or the Department of Justice (DOJ) has agreed to
provide representation for the employee, or (d) the United States is a
party to, has an interest in, or is likely to be affected by such
proceeding, and the IRS or the DOJ determines that the information is
relevant and necessary and not otherwise privileged. Information may be
disclosed to the adjudicative body to resolve issues of relevancy,
necessity, or privilege pertaining to the information.
(3) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(4) Disclose information to a Federal, State, local, or tribal
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 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 Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(6) Disclose information to foreign governments in accordance with
international agreements.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
[[Page 48002]]
(9) 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:
Records are retrieved by the name of the individual(s) to whom they
pertain. If there are multiple parties to a proceeding, then the record
is generally retrieved only by the identity of the first listed person
in the complaint or other document.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15.
SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance & Management), National Office.
See the IRS Appendix below for the address.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2) or (k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
IRS employees; Congress; Department of the Treasury personnel;
taxpayers and their representatives; other Federal agencies; witnesses;
informants; State, local, tribal, and foreign governments, and other
public authorities; parties to disputed matters of fact and law; other
persons who communicate with the IRS; libraries to and from which
inter-library loans are made; public sources such as telephone books,
Internet Web sites, court documents, and real estate records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3)-
(4); (d)(1)-(4); (e)(1)-(3); (e)(4)(G)-(I); (e)(5); (e)(8); (f) and (g)
of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). Some of the
records in this system are exempt from sections (c)(3), (d)(1)-(4),
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant to 5 U.S.C.
552a(j)(2) and 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.006
SYSTEM NAME:
Chief Counsel Human Resources and Administrative Records--Treasury/
IRS.
SYSTEM LOCATION:
All Chief Counsel offices. (See the IRS Appendix below for
address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Current and former employees of the Office of Chief Counsel;
(2) Applicants for employment in the Office of Chief Counsel;
(3) Tax Court witnesses whose expenses are paid by the IRS.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Records relating to personnel actions and determinations made
about an individual while employed with the Office of Chief Counsel.
These records include the records maintained in current and former
employees' Official Personnel Folders and Employee Performance Folders,
in accordance with Office of Personnel Management (OPM)'s regulations
and instructions, which are described in the notices of OPM's
government-wide systems of records, OPM/GOVT-1 and OPM/GOVT-2,
respectively. The records reflect employment qualifications; employment
history (including performance improvement plan or discipline records);
training and awards; reasonable accommodation and similar records
potentially containing medical information; and other recognition.
These records include data documenting reasons for personnel actions,
decisions, or recommendations and background material leading to any
personnel action (including adverse action).
(2) Records relating to payroll processing, such as employee name,
date of birth, Social Security number (SSN), home address, grade or
rank, employing organization, timekeeper identity, salary, civil
service retirement fund contributions, pay plan, number of hours
worked, leave accrual rate, usage, and balances, deductions for
Medicare and/or FICA, Federal, State and city tax withholdings, Federal
Employees Governmental Life Insurance withholdings, Federal Employees
Health Benefits withholdings, awards, commercial garnishments, child
support and/or alimony wage assignments, allotments, and Thrift Savings
Plan contributions.
(3) Employee recruiting records for attorney and non-attorney Chief
Counsel Employees (including application files, eligible applicant
listings, and internal control records).
(4) Financial records such as travel expenses, notary public
expenses, moving expenses, expenses of Tax Court witnesses, fees and
expenses of expert witnesses, and miscellaneous expenses.
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:
To carry out personnel management responsibilities, including but
not limited to (1) recommending or taking personnel actions such as
appointments, promotions, separations (e.g., retirements,
resignations), reassignments, within-grade increases, disciplinary or
adverse actions; (2) employee training, recognition, or reasonable
accommodation; (3) processing payroll so as to ensure that each
employee receives the proper pay and allowances; that proper deductions
and authorized allotments are made from employees' pay; and that
employees are credited and charged with the proper amount of leave; (4)
recruitment and other hiring decisions;
[[Page 48003]]
and (5) to maintain records of individually based non-payroll
expenditures such as expert witness and contractor expenses necessary
to the operations of the Office. The records may also be used as a
basis for staffing and budgetary planning and control, organizational
planning, and human resource utilization.
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 that the purpose of the disclosure is compatible
with the purpose for which the IRS collected the records, and no
privilege is asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are both relevant
and necessary to the proceeding or advice sought. Information may be
disclosed to the adjudicative body to resolve issues of relevancy,
necessity, or privilege pertaining to the information.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a court, authorized official acting
pursuant to a court order or state or local law, a state agency, or the
office of a bankruptcy trustee, for the purpose of implementing a
garnishment or wage assignment order.
(4) Disclose information to all individuals, and/or a court,
adjudicative body, or other administrative body, where multiple related
individuals are represented before the Service by one attorney, and a
potential or actual conflict of interest arises, and the attorney fails
to provide adequate confirmation to the Service that full disclosure of
the conflict of interest situation has been made to all taxpayers and
that all agree to the representation.
(5) Disclose information to the defendant in a criminal
prosecution, the Department of Justice, or a court of competent
jurisdiction where required in criminal discovery or by the Due Process
Clause of the Constitution.
(6) Disclose information to the parties and to arbitrators, the
Federal Labor Relations Authority, including the Office of the General
Counsel of that authority, the Federal Service Impasses Board and the
Federal Mediation and Conciliation Service in labor management matters.
(7) Disclose the results of a drug test performed at the work site,
as provided by section 503 of the Supplemental Appropriations Act of
1987, Public Law 100-71, (101 Stat. 391, 468-471).
(8) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(9) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(10) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(11) Disclose pertinent information to a Federal, State, local, or
tribal agency, or other public authority responsible for implementing,
enforcing, 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 potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(12) Disclose information to a Federal, State, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(13) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(14) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
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 accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(15) Disclose information to foreign governments in accordance with
international agreements.
(16) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(17) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(18) Disclose information regarding financial disclosure statements
to the IRS, which makes the statements available to the public as
required by law.
(19) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(20) Disclose information to the Joint Board of Actuaries in
enrollment and disciplinary matters.
(21) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, and the
Equal Employment Opportunity Commission in personnel, discrimination,
and labor management matters.
(22) Disclose information to the General Services Administration in
property management matters.
(23) Disclose information to the Office of Government Ethics in
conflict of interest, conduct, financial statement reporting, and other
ethics matters.
(24) 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
[[Page 48004]]
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.
(25) Disclose information to the General Services Administration
Board of Contract Appeals, the Government Accountability Office, and
other Federal agencies that address contracting issues in connection
with disputes and protests of procurement actions and decisions.
DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures of debt information concerning a claim against an
individual may be made from this system to consumer reporting agencies
as defined in the Fair Credit Reporting Act, 15 U.S.C. 1681a(f) or the
Federal Claims Collection Act of 1966, 31 U.S.C. 3701(a)(3).
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Records are generally retrieved by the name or taxpayer identity
number of the individual to whom they apply. Records pertaining to
expert witnesses may also be retrieved by the name of a party to the
proceeding for which the expert was retained.
SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.
RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, IRM 1.15.13 through 1.15.15, and to personnel records, IRM
1.15.38 and 1.15.39.
SYSTEM MANAGER(S) AND ADDRESS:
The Division Counsel/Associate Chief Counsel is the system manager
of records in their respective offices. See the IRS Appendix below for
addresses.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5)
as appropriate.
RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Department of the Treasury personnel; Tax Court and expert
witnesses; other Federal agencies; witnesses; State, local, tribal, and
foreign governments, and other public authorities; references provided
by the applicant, employee, or expert witness; former employers; public
records such as telephone books, Internet Web sites, court documents,
and real estate records.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are as exempt from sections
(c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act,
pursuant to 5 U.S.C. 552a(k)(5). See 31 CFR 1.36.
IRS Appendix
This appendix contains the addresses of Treasury/IRS system
locations along with the title of the principal system manager(s).
Internal Revenue Service (IRS) system locations are geographically
dispersed through field offices. Additional information regarding
the structure and locations of the IRS is available on the Internet
at www.irs.gov. Select the ``About the IRS'' tab or contact one of
the Disclosure Offices.
Internal Revenue Service Disclosure Offices for Privacy Act Requests
Access and amendment requests for records maintained in IRS
systems should be marked ``Privacy Act Request'' on the outside and
mailed to the following address:
Internal Revenue Service, Disclosure Scanning Operation--Stop 93A,
Post Office Box 621506, Atlanta, GA 30362-3006.
IRS System Locations
The National Office of the IRS and the address for the following
systems managers is: 1111 Constitution Avenue NW., Washington, DC.
The listing below is arranged according to organizational lines. Any
exception to the location of an office is indicated accordingly.
Commissioner, Internal Revenue Service
Chief of Staff, Office of the Secretariat
Chief, Communications and Liaison
Chief, Equal Employment Opportunity and Diversity
Director, Research, Analysis, Statistics
National Taxpayer Advocate
Chief, Appeals, 1099 14th Street NW., Washington, DC
Director, Strategy & Finance
Director, Technical Services
Director, Field Operations--East
Director, Field Operations--West, 24000 Avila Road, Laguna Niguel,
CA
Deputy Commissioner for Services & Enforcement
Division Commissioner, Large Business & International Division
(LB&I), 9th & H Street, Washington, DC
Director, Physical Security and Emergency Preparedness
Director, Privacy, Governmental Liaison, and Disclosure
Service & Enforcement Office Locations: Division Commissioner, Small
Business/Self-Employed (SB/SE)
Division Commissioner, Tax Exempt and Government Entities (TE/
GE) Division, 999 North Capital Street NE., Washington, DC
Division Commissioner, Wage and Investment (W&I), 401 W.
Peachtree Street, Atlanta, GA
Chief, Criminal Investigation
Director, Office of Professional Responsibility
Director, Return Preparer Office
Deputy Commissioner Operations Support
Chief Technology Officer
Chief Financial Officer
Chief Human Capital Officer
Chief, Agency Wide Shared Services
Large Business & International (LB&I), 9th & H Street, Washington,
DC
Deputy Division Commissioner, Domestic
Deputy Division Commissioner, International
Director, Management & Finance
Director, Business System Planning
Director, Planning, Analysis, Inventory, & Research
Director, Communications & Liaison
Director, Equity, Diversity & Inclusion
Director, Pre-Filing and Technical Guidance
Director, Shared Support
LB&I Industry Directors:
Industry Director, Communications, Technology and Media, 1301
Clay Street, Oakland, CA
Industry Director, Financial Services, 290 Broadway, New York,
NY
Industry Director, Global High Wealth
Industry Director, Heavy Manufacturing and Pharmaceuticals, 111
Wood Avenue South, Iselin, NJ
Industry Director, Natural Resources and Construction, 1919
Smith Street, Houston, TX
[[Page 48005]]
Industry Director, Retailers, Food, Transportation, and
Healthcare, 1901 Butterfield Road, Downers Grove, IL
LB&I Overseas Offices:
Berlin, Germany--Internal Revenue Service, c/o United States
Embassy, PSC 120, Box 3000, APO AE 09265
London, England--Internal Revenue Service, E/IRS--U.S. Embassy,
PSC--801, Box 44, FPO AE 09498-4044
Plantation, Florida (covers Mexico, Central & South America,
Caribbean)--IRS, Plantation, 7850 SW., 6th Court, Plantation, FL
Paris, France--Internal Revenue Service, PSC 116, Box E-414, APO
AE 09777
Tokyo, Japan--IRS, American Embassy, Unit 45004, Box 208, APO AP
96337-0001
Small Business/Self-Employed
Director, Communications, Liaison and Disclosure
Director, Collection
Director, Compliance Services, Campus Operations
Director, EEO
Director, Examination
Director, Fraud/BSA
Director, Specialty Programs
SB/SE Field Area Offices:
Collection Area Directors:
North Atlantic, 290 Broadway, New York, NY
South Atlantic, 5000 Ellin Road, Lanham, MD
Central Area, 477 Michigan Avenue, Detroit, MI
Midwest Area, 230 South Dearborn, Chicago, IL
Gulf States Area, 801 Broadway, Nashville, TN
Western Area, 915 Second Avenue, Seattle, WA
California Area, 1301 Clay Street, Oakland, CA
Examination Area Directors
North Atlantic, 15 New Sudbury Street, Boston, MA
Central Area, 600 Arch Street, Philadelphia, PA
South Atlantic, 400 W. Bay, Jacksonville, FL
Midwest, 316 N. Robert, St. Paul, MN
Gulf States, 4050 Alpha Road, Dallas, TX
Western, 600 17th Street, Denver, CO
California, 300 N, Los Angeles Street, Los Angeles, CA
Tax Exempt & Government Entities, 999 North Capitol Street NW.,
Washington DC
Director, Employee Plans
Director, Exempt Organizations
Director, Government Entities
Director, Customer Account Services
Director, Business Systems Planning
Director, Research & Analysis
Director, Communications & Liaison
Director, Finance
Director, Human Resources
Director, Planning
EEOD Program Manager
Wage & Investment, 401 W Peachtree Street, Atlanta, GA
Director, Earned Income Tax Credit and Health Coverage Tax
Credit
Director, Customer Account Services Consolidation
Director, Strategy & Finance
Director, EEO & Diversity
Director, Business Systems Planning
Director, Human Capital
Director, Customer Assistance Relationships and Education
Director, Customer Account Services
Director, Compliance
Health Care Tax Credit (HCTC) office locations:
Production System--HCTC Qwest, 22810 International Dr.,
Sterling, VA
Customer Contact Center--HCTC Affina, 131 Tower Park Drive,
Suite 300, Waterloo, IA
HCTC Delivery Center--HCTC Accenture, 15115 Park Row, Houston,
TX
HCTC Program Office--HCTC IRS, 1750 Pennsylvania Ave, 2nd Floor,
Washington, DC
Criminal Investigation
Director, Operations Policy and Support
Director, Field Operations
Director, Strategy
Director, Refund Crimes
Director, Communications and Education
Director, EEO & Diversity
CI Directors of Field Operations:
North Atlantic, 600 Arch Street, Philadelphia, PA
Mid-Atlantic, 31 Hopkins Plaza, Baltimore, MD
Southeast, 401 West Peachtree Avenue, Atlanta, GA
Central, 2001 Butterfield Road, Downers Grove, IL
Midstates, 4050 Alpha Road, Farmers Branch, TX
Pacific, 24000 Avila Road, Laguna Niguel, CA
Automated Criminal Investigation Office, 7940 Kentucky Drive,
Florence, KY
Operations Support Office Locations:
Director, Information Technology
Director, Stakeholder Management
Director, Information Security
Director, Return Preparer Office
Associate CIO, Management
Associate CIO, Business Systems Modernization
Associate CIO, Information Technology Services
Associate CIO, Enterprise Services
Computing Centers:
Martinsburg Computing Center, Martinsburg, WV
Detroit Computing Center, 985 Michigan Ave., Detroit, MI
Finance Office
Associate CFO for Performance Budgeting
Associate CFO for Revenue Financial Management
Associate CFO for Internal Financial Management
Director, Assistance and Review
Human Capital Office
Director, Executive Services
Director, Leadership and Education
Director, Organizational Change Program Office
Director, Field Personnel Services
Director, Personnel Policy
Director, Planning and Measures
Director, Program Management Office
Director, Talent and Technology Management
Director, Workforce Relations
Agency-Wide Shared Services
Director, Real Estate and Facilities Management, 2221 South
Clark Street, Arlington, VA
Director, Procurement
Director, EEO & Diversity, Field Services
Director, Competitive Sourcing Program
Director, Employee Support Services, 290 Broadway, New York, NY
Director, Assurance Programs
Director, Emergency Management Programs
Director, Certification, Testing, Evaluation and Assessment
Director, Modernization and Systems Security Engineering
Director, Personnel Security, 5 Spiral Drive, Suite 2, Florence,
KY
Chief Counsel System Locations:
The offices of the Chief Counsel for the Internal Revenue
Service are located at: 1111 Constitution Avenue NW., Washington,
DC. Offices at this address include:
Chief Counsel
Deputy Chief Counsel (Operations)
Deputy Chief Counsel (Technical)
Special Counsel to the National Taxpayer Advocate
Associate Chief Counsel (Corporate), (Financial Institutions &
Products), (Finance & Management), (General Legal Services),
(International), (Income Tax & Accounting), (Procedure &
Administration), and (Passthroughs & Special Industries)
Associate Chief Counsel/Division Counsel (Criminal Tax), and
(Tax Exempt & Government Entities)
Division Counsel (Large Business & International)
Division Counsel (Wage & Investment)
Division Counsel (Small Business/Self-Employed)
Addresses of Chief Counsel and Area Counsel Offices
National Office: 1111 Constitution Avenue NW., Washington, DC.
Offices at this address: Office of the Chief Counsel; Offices of
the Deputy Chief Counsel; Offices of the Associate Chief Counsel
(Corporate), (Financial Institutions & Products), (Finance &
Management), (General Legal Services), (International), (Income Tax
& Accounting), (Procedure & Administration), and (Passthroughs &
Special Industries); Office of the Special Counsel to the National
Taxpayer Advocate; Offices of the Division Counsel/Associate Chief
Counsel (Criminal Tax), and (Tax Exempt & Government Entities);
Offices of the Division Counsel (Large Business & International) and
(Wage & Investment).
Division Counsel (Small Business/Self-Employed) National Office,
5000 Ellin Road, Lanham, MD.
Area Counsel Offices (Alphabetical by State)
Various components of Chief Counsel may have offices at the same
Area Counsel office location. The abbreviations following each
address indicate the Chief Counsel divisions having offices at that
location. The abbreviations represent the following offices:
[[Page 48006]]
CT--Office of the Division Counsel/Associate Chief Counsel (Criminal
Tax)
GLS--Office of the Associate Chief Counsel (General Legal Services)
LB&I-- Office of the Division Counsel (Large Business &
International)
SB/SE--Office of the Division Counsel (Small Business/Self-Employed)
TE/GE--Office of the Division Counsel/Associate Chief Counsel (Tax
Exempt & Government Entities)
Note: Matters involving taxpayers falling under the jurisdiction
of the Office of Division Counsel (Wage & Investment) are
coordinated by area SB/SE offices.
801 Tom Martin Drive, Birmingham, AL. (SB/SE)
4041 N. Central Ave., Phoenix, AZ. (CT, LB&I, SB/SE)
Chet Holifield Building, 24000 Avila Road, Laguna Niguel, CA. (LB&I,
SB/SE)
Federal Building, 300 N. Los Angeles Street, Los Angeles, CA. (CT,
LB&I, SB/SE, TE/GE)
1301 Clay Street, Oakland, CA. (LB&I)
4330 Watt Avenue, Sacramento, CA. (SB/SB)
701 B Street, San Diego, CA. (CT, LB&I, SB/SE)
100 First Street, San Francisco, CA. (CT, GLS, LB&I, SB/SE)
55 South Market Street, San Jose, CA. (LB&I, SB/SE)
950 Hampshire Road, East Pavilion, Thousand Oaks, CA. (SB/SE, TE/GE)
333 East River Drive, Commerce Center One, Hartford, CT. (CT, LB&I,
SB/SE)
600 17th Street, Denver, CO. (CT, LB&I, SB/SE, TE/GE)
455 Massachusetts Ave. NW., Washington, DC. (LB&I, SB/SE)
Federal Office Building, 400 West Bay Street, Jacksonville, FL. (CT,
LB&I, SB/SE)
1000 South Pine Island Road, Plantation, FL. (CT, LB&I, SB/SE)
Federal Office Building, 51 SW. First Avenue, Miami, FL. (CT, LB&I,
SB/SE)
401 West Peachtree Street NW., Atlanta, GA. (CT, GLS, LB&I, SB/SE)
PJKK Federal Building, 300 Ala Moana Boulevard, Honolulu, HI. (SB/
SE)
200 West Adams Street, Chicago, IL. (CT, GLS, LB&I, SB/SE., TE/GE)
1901 Butterfield Road, Downers Grove, IL. (LB&I)
Minton-Capehart Federal Building, 575 N. Pennsylvania Street,
Indianapolis, IN. (CT, SB/SE)
462 S. Fourth Street, Louisville, KY. (CT, SB/SE)
F. Edward Hebert Federal Building, 600 South Maestri Place, New
Orleans, LA. (CT, SB/SE)
31 Hopkins Plaza, Baltimore, MD. (SB/SE, TE/GE)
10 Causeway Street, Boston, MA. (CT, LB&I, SB/SE)
500 Woodward Avenue, Detroit, MI. (CT, LB&I, SB/SE)
380 Jackson Street, St. Paul, MN. (CT, LB&I, SB/SE)
2345 Grand Boulevard, Kansas City, MO. (LB&I, SB/SE)
1222 Spruce Street, St. Louis, MO. (CT, SB/SE)
The Roman L. Hruska U.S. Courthouse, 111 South 18th Plaza, Omaha,
NE. (SB/SE)
110 City Parkway, Las Vegas, NV. (CT, SB/SE)
Metro Park Office Complex, 111 Wood Avenue, South, Iselin, NJ.
(LB&I)
One Newark Center, Newark, NJ. (CT, LB&I, SB/SE)
300 Pearl Street, Olympic Towers, Buffalo, NY. (CT, LB&I, SB/SE)
33 Maiden Lane, New York, NY. (CT, GLS, LB&I, SB/SE)
1600 Stewart Avenue, Westbury, NY. (CT, LB&I, SB/SE, TE/GE)
320 Federal Place, Greensboro, NC. (CT, LB&I, SB/SE)
312 Elm Street, Cincinnati, OH. (CT, LB&I, SB/SE)
One Cleveland Center, 1375 East Ninth Street, Cleveland, OH. (CT,
SB/SE)
55 North Robinson Street, Oklahoma City, OK. (LB&I, SB/SE)
620 SW. Main Street, Portland, OR. (CT, SB/SE)
701 Market Street, Philadelphia, PA. (CT, LB&I, SB/SE)
Liberty Center, 1000 Liberty Avenue, Pittsburgh, PA. (LB&I, SB/SE)
810 Broadway, Nashville, TN. (LB&I, SB/SE)
300 East Eighth Street, Austin, TX. (CT, SB/SE)
4050 Alpha Road, Dallas, TX. (CT, GLS, LB&I, SB/SE, TE/GE)
8701 South Gessner Street, Houston, TX. (CT, LB&I, SB/SE)
1919 Smith Street, Houston, TX. (LB&I)
150 Social Hall Avenue, Salt Lake City, UT. (SB/SE)
400 North 8th Street, Richmond, VA. (CT, LB&I, SB/SE)
Federal Building, 915 Second Avenue, Seattle, WA. (LB&I, SB/SE)
211 West Wisconsin Avenue, Milwaukee, WI. (LB&I, SB/SE).
[FR Doc. 2012-19325 Filed 8-9-12; 8:45 am]
BILLING CODE 4830-01-P
