Privacy Act of 1974, as Amended, 56913-56914 [2012-22619]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 77, Number 179 (Friday, September 14, 2012)]
[Notices]
[Pages 56913-56914]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-22619]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of proposed alteration of a Privacy Act system of 
records.

-----------------------------------------------------------------------

SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury, 
Internal Revenue Service (IRS), gives notice of proposed alteration of 
a system of records related to the functions of the Office of 
Professional Responsibility (OPR): Treasury/IRS 37.007, Practitioner 
Disciplinary Records.

DATES: Comments must be received no later than October 15, 2012. The 
proposed altered system will become effective October 24, 2012, unless 
the IRS receives comments which cause reconsideration of this action.

ADDRESSES: Comments should be sent to the Office of Privacy, 
Governmental Liaison and Disclosure, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC 20224. Comments will be 
available for inspection and copying in the IRS Freedom of Information 
Reading Room (Room 1621) at the above address. The telephone number for 
the Reading Room is (202) 622-5164 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: David Silverman, Management and 
Program Analyst, Office of Privacy, Governmental Liaison and 
Disclosure, telephone number (202) 622-5625 (this is not a toll-free 
number).

SUPPLEMENTARY INFORMATION: The regulations governing practice before 
the IRS, issued under the authority of 31 U.S.C. 330, are set out at 31 
CFR part 10, and are periodically published in pamphlet form as 
Treasury Department Circular No. 230. Amendments to the regulations 
were published recently at 76 FR 32286-32312, June 3, 2011. Section 
10.1(a)(1) of the amended regulations provides that OPR shall generally 
have responsibility for matters related to practitioner conduct and 
discipline, including disciplinary proceedings and sanctions. Sections 
10.2(a)(5) and 10.3(f) define ``practitioner'' to include registered 
tax return preparers, who, pursuant to 10.3(f)(4), are subject to the 
regulations in the same manner as other practitioners. Sections 10.8(a) 
and (c) provide that any individual who for compensation prepares or 
assists with the preparation of all or substantially all of a tax 
return, claim for refund, or other document pertaining to any 
taxpayer's liability for submission to the IRS is subject to the duties 
and restrictions relating to practice in subpart B, and well as subject 
to the sanctions for violation of the regulations in subpart C.
    A notice describing Treasury/IRS 37.007 was most recently published 
at 75 FR 64406-64407, October 19, 2010. Due to the June 3, 2011, 
amendments to the regulations, conforming alterations must be made to 
Treasury/IRS 37.007.
    For the reason set forth above, the IRS proposes to alter the 
system of records as follows.
TREASURY/IRS 37.007

SYSTEM NAME:
    Practitioner Disciplinary Records--Treasury/IRS.
* * * * *

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Description of changes: The following categories of individuals are 
added: Registered tax return preparers, and any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS. When 
altered as proposed, Categories of Individuals Covered by the System 
will read as follows:
    ``Subjects and potential subjects of disciplinary proceedings 
relating to attorneys, certified public accountants, enrolled agents, 
enrolled actuaries, enrolled retirement plan agents, appraisers, 
registered tax return preparers, and any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS; 
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

[[Page 56914]]

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.''
* * * * *

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Description of changes: In routine use (8), item (a), the following 
professional designations are added to the list of professional 
designations: Registered tax return preparer, or any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS. Also 
in routine use (8), item (a), the following professional designation is 
added to the list of individuals who have resigned: Registered tax 
return preparer. When altered as proposed, routine use (8) will read as 
follows:
    ``(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, 
appraiser, registered tax return preparer, or any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS), 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, an enrolled retirement plan agent, or a registered tax 
return preparer 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.''
* * * * *
    The report of the altered system of records, as required by 5 
U.S.C. 552a(r) of the Privacy Act, has been submitted to the Committee 
on Oversight and Government Reform of the House of Representatives, the 
Committee on Homeland Security and Governmental Affairs of the Senate, 
and the Office of Management and Budget (OMB).

    Dated: August 21, 2012.
Melissa Hartman,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2012-22619 Filed 9-13-12; 8:45 am]
BILLING CODE 4830-01-P