Privacy Act of 1974, as Amended, 13089-13096 [2014-04947]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 79, Number 45 (Friday, March 7, 2014)]
[Notices]
[Pages 13089-13096]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-04947]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of Proposed Alterations to Privacy Act Systems of 
Records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury, 
Internal Revenue Service, gives notice of proposed alterations to 
systems of records entitled:
    46.002, Criminal Investigation Management Information System 
(CIMIS) and case files;
    46.003, Confidential Informants;
    46.005, Electronic Surveillance Files;
    46.009, Centralized Evaluation and Processing of Information Items 
(CEPIIs), Evaluation and Processing of Information (EOI);
    46.015, Relocated Witnesses; and
    46.050, Automated Information Analysis System.

DATES: Comments must be received no later than April 7, 2014. These 
altered systems of records will be effective April 16, 2014 unless the 
IRS receives comments that would result in a contrary determination.

ADDRESSES: Comments should be sent to Anne Jensen, Tax Law Specialist, 
Office of Privacy, Governmental Liaison, and Disclosure, 1111 
Constitution Avenue NW., Room 1621, Washington, DC 20224. Comments will 
be available for inspection and copying in the Freedom of Information 
Reading Room (Room 1621), at the above address. The telephone number 
for the Reading Room is (202) 317-4997 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Anne Jensen, Tax Law Specialist, 
Office of Privacy, Governmental Liaison, and Disclosure, 1111 
Constitution Avenue NW., Room 1621, Washington, DC 20224. Ms. Jensen 
may be reached via telephone at (202) 317-4997 (not a toll-free 
number).

[[Page 13090]]


SUPPLEMENTARY INFORMATION: The IRS proposes to revise Criminal 
Investigation's six existing systems of records. In conjunction with 
these revisions, the IRS will delete one of the existing systems of 
records, leaving five remaining systems of records. The purpose of 
these revisions and deletions is to better reflect the reorganization 
and realignment of Criminal Investigation, a business unit under the 
Deputy Commissioner (Services and Enforcement) following enactment of 
the IRS Restructuring and Reform Act of 1998, to simplify the notices, 
to more closely reflect the nature of the work currently performed by 
the various components of Criminal Investigation, both in headquarters 
and in the field, and to enumerate certain additional routine uses that 
may be made of the individually identifiable information maintained in 
these systems of records. This revision should enable individuals to 
more readily identify the systems of records in which Criminal 
Investigation may maintain records about them. The revised routine uses 
more fully describe the circumstances under which the agency may use 
these records. A final exemption rule, which does not alter the 
exemptions claimed for the individually identifiable information 
maintained in these consolidated systems of records, is being published 
separately under the rules section of the Federal Register.
    The IRS currently maintains six systems of records related to the 
functions of Criminal Investigation. Notices describing these systems 
of records were most recently published at 77 FR 47984-47987 (August 
10, 2012). The IRS proposes to delete the system of records described 
below:

Treasury/IRS 46.009, Centralized Evaluation and Processing of 
Information Items (CEPIIs), Evaluation and Processing of Information 
(EOI)

    The IRS proposes to revise the five systems of records listed 
below:

Treasury/IRS 46.002, Criminal and Investigation Management Information 
System (CIMIS) and case files
Treasury/IRS 46.003, Confidential Informants
Treasury/IRS 46.005, Electronic Surveillance Files
Treasury/IRS 46.015, Relocated Witnesses
Treasury/IRS 46.050, Automated Information Analysis System.

    A final rule exempting the proposed altered systems of records from 
certain provisions of the Privacy Act will be published separately in 
the Federal Register.
    As required by 5 U.S.C. 552a(r), a report of altered systems of 
records has been provided 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.
    The five proposed revised systems of records, described above, are 
published in their entirety below.

    Dated: February 20, 2014.
Helen Goff Foster,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
Treasury/IRS 46.002

System Name:
    Management Information System and Case Files, Criminal 
Investigation--Treasury/IRS.

System Location:
    Headquarters, Field, Campus, and Computing Center offices. (See the 
Appendix published in the Federal Register on August 10, 2012, for 
addresses.)

Categories of Individuals Covered by the System:
    Subjects and potential subjects of Criminal Investigation (CI) 
investigations and other individuals of interest to CI, such as 
witnesses and associates of subjects or potential subjects of CI 
investigations; individuals about whom CI has received information 
alleging their commission of, or involvement with, a violation of 
Federal laws within IRS jurisdiction, including individuals who may be 
victims of identity theft or other fraudulent refund or tax schemes; 
individuals identified as potentially posing a threat to the 
Commissioner, other Agency officials, or visiting dignitaries, or as 
having inappropriately contacted the Commissioner or other Agency 
officials; IRS employees assigned to work matters handled by CI.

Categories of Records in the System:
    Records pertaining to possible violations of laws under the 
enforcement jurisdiction of the IRS, received by the IRS from other 
sources or developed during investigative activities, that identify or 
may identify criminal or civil noncompliance with Federal tax laws and 
other Federal laws delegated to CI for investigation or enforcement; 
information arising from investigative activities conducted by CI in 
conjunction with other Federal, state, local, or foreign law 
enforcement, regulatory, or intelligence agencies; personal, 
identification, criminal history, and other information, including 
information sources, pertaining to individuals identified as person(s) 
of interest by Special Agents assigned to the Dignitary Protection 
Detail; personnel and workload management information. Records include 
biographical, travel, communication, financial, and surveillance 
information.

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.; 
Department of the Treasury Delegation Orders and Directives authorizing 
CI to conduct investigations into specified non-tax crimes.

Purpose(s):
    To maintain, analyze, and process sensitive investigative 
information that identifies or may identify criminal noncompliance with 
Federal tax laws and other Federal laws delegated to CI for 
investigation or enforcement, and that identifies or may identify the 
individuals connected to such activity. To establish linkages between 
identity theft and refund or other tax fraud schemes, and the 
individuals involved in such schemes, that may be used to further 
investigate such activity and to perfect filters that identify 
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. Disclosure of information covered by 31 U.S.C. 5311, et 
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as 
provided by Title 31, U.S.C., and Treasury guidelines. 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.
    (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,

[[Page 13091]]

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 Federal, State, local, tribal, and 
foreign law enforcement and regulatory agencies regarding violations or 
possible violations of Bank Secrecy Act, money laundering, tax, and 
other financial laws when relevant and necessary to obtain information 
for an investigation or enforcement activity.
    (4) 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.
    (5) 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.
    (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 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 foreign governments in accordance with 
international agreements.
    (9) Disclose information to the news media as described in IRS 
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance 
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
    (10) Disclose information to a defendant in a criminal prosecution, 
the DOJ, or a court of competent jurisdiction when required in criminal 
discovery or by the Due Process Clause of the Constitution.
    (11) Disclose information, to the extent deemed necessary and 
appropriate for use in announcements to the general public that the IRS 
or the Department of the Treasury seeks to locate, detain, or arrest 
specified individuals in connection with criminal activity under CI's 
investigative jurisdiction.
    (12) 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 to 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, taxpayer identification number, or telephone, 
passport, financial account, driver or professional license, or 
criminal record numbers, or other identifying detail contained in the 
investigative records, including financial information, geographical 
location/travel information, surveillance records, communication and 
contact information, or biographical data of the subject or an 
associate of the subject, a witness, or a victim of alleged identity 
theft or other fraudulent refund or tax scheme; identity of the 
individual(s) who provided information; name or employee number of 
assigned employee(s).

Safeguards:
    Access controls are not less than those published in IRM 10.2, 
Physical Security Program, and IRM 10.8, Information Technology (IT) 
Security.

Retention and Disposal:
    Records pertaining to persons of interest identified by Special 
Agents assigned to the Dignitary Protection Detail are maintained until 
such time that the individual or group no longer poses a threat. Other 
records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
IRM 1.15.30.

System Manager(s) and Address:
    Chief, Criminal Investigation. (See the Appendix published in the 
Federal Register on August 10, 2012, for address.)

Notification Procedure:
    Individuals seeking notification of 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, subpart C, Appendix B. Written inquiries should be 
addressed as stated in the Appendix published in the Federal Register 
on August 10, 2012. This system of records contains records that are 
exempt from the notification, access, and contest requirements pursuant 
to 5 U.S.C. 552a(j)(2).

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:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

Exemptions Claimed for the System:
    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 46.003

System Name:
    Confidential Informant Records, Criminal Investigation--Treasury/
IRS.

System Location:
    Headquarters and Field offices. (See the Appendix published in the 
Federal Register on August 10, 2012, for addresses.)

Categories of Individuals Covered by the System:
    Current and former confidential informants; subjects of 
confidential informants' reports.

[[Page 13092]]

Categories of Records in the System:
    Information about current and former confidential informants, 
including their personal and financial information and investigative 
activities with which each confidential informant is connected.

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.; 
Department of the Treasury delegation orders and directives authorizing 
CI to conduct investigations into specified non-tax crimes.

Purpose(s):
    To maintain a file of the identities and background material of 
current and former 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 in 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. Disclosure of information covered by 31 U.S.C. 5311, et 
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as 
provided by Title 31, U.S.C., and Treasury guidelines. 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.
    (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 Federal, State, local, tribal, and 
foreign law enforcement and regulatory agencies regarding violations or 
possible violations of Bank Secrecy Act, money laundering, tax, and 
other financial laws when relevant and necessary to obtain information 
for an investigation or enforcement activity.
    (4) 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.
    (5) 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.
    (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 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 foreign governments in accordance with 
international agreements.
    (9) Disclose information to the news media as described in the IRS 
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance 
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
    (10) Disclose information to a defendant in a criminal prosecution, 
the DOJ, or a court of competent jurisdiction when required in criminal 
discovery or by the Due Process Clause of the Constitution.
    (11) 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 to 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 confidential informant's name, address, or taxpayer 
identification number; investigation number; or other identifying 
detail (such as telephone, driver's license, passport, or financial 
account numbers); name of the subject or other persons identified in 
the confidential informant's report or memoranda; name or employee 
number of assigned employee(s).

Safeguards:
    Access controls are not less than those published in IRM 10.2, 
Physical Security Program, and IRM 10.8, Information Technology (IT) 
Security.

Retention and Disposal:
    Records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
IRM 1.15.30.

System Manager(s) and Address:
    Chief, Criminal Investigation. (See the Appendix published in the 
Federal Register on August 10, 2012, for address.)

Notification Procedure:
    Individuals seeking notification of and access to any records 
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, subpart C, Appendix B. Written inquiries should be 
addressed as stated in the Appendix published in the Federal Register 
on August 10, 2012. This system of records contains records that are 
exempt from the notification, access, and contest requirements pursuant 
to 5 U.S.C. 552a(j)(2).

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:
    This system of records contains investigatory material compiled for 
law

[[Page 13093]]

enforcement purposes whose sources need not be reported.

Exemptions Claimed for the System:
    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 46.005

System Name:
    Electronic Surveillance and Monitoring Records, Criminal 
Investigation--Treasury/IRS.

System Location:
    Headquarters office. (See the Appendix published in the Federal 
Register on August 10, 2012, for address.)

Categories of Individuals Covered by the System:
    Subjects of electronic surveillance, including associates 
identified by the surveillance or otherwise.

Categories of Records in the System:
    Information received or developed during CI's investigative 
activities relating to authorized electronic surveillance activities; 
investigative reports and files regarding electronic surveillance 
conducted by CI independently or in conjunction with other Federal, 
state, local, or foreign law enforcement, or intelligence agencies.

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.; 
Department of Treasury Delegation Orders and Directives authorizing CI 
to conduct investigations into specified non-tax crimes.

Purpose:
    To maintain, analyze, and process sensitive investigative data 
obtained through authorized electronic surveillance that identifies or 
may identify criminal noncompliance with Federal tax law or other laws 
delegated to CI for enforcement.

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 in 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. Disclosure of information covered by 31 U.S.C. 5311, et 
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as 
provided by Title 31, U.S.C., and Treasury guidelines. 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.
    (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 Federal, State, local, tribal, and 
foreign law enforcement and regulatory agencies regarding violations or 
possible violations of Bank Secrecy Act, money laundering, tax, and 
other financial laws when relevant and necessary to obtain information 
for an investigation or enforcement activity.
    (4) 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.
    (5) 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.
    (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 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 foreign governments in accordance with 
international agreements.
    (9) Disclose information to the news media as described in the IRS 
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance 
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
    (10) Disclose information to a defendant in a criminal prosecution, 
the DOJ, or a court of competent jurisdiction when required in criminal 
discovery or by the Due Process Clause of the Constitution.
    (11) 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 to 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, address, taxpayer identification number, or other 
identifying detail (telephone, driver's license, passport, criminal 
record, or financial account numbers) of the subject or an associate of 
the subject; investigation number; address, telephone number, or other 
locational criteria of the person or location under surveillance; name 
or employee number of assigned employee(s).

Safeguards:
    Access controls are not less than those published in IRM 10.2, 
Physical Security Program, and IRM 10.8, Information Technology (IT) 
Security.

[[Page 13094]]

Retention and Disposal:
    Records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
IRM 1.15.30.

System Manager(s) and Address:
    Chief, Criminal Investigation. (See the Appendix published in the 
Federal Register on August 10, 2012, 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, subpart C, Appendix B. Written inquiries should be addressed as 
stated in the Appendix published in the Federal Register on August 10, 
2012. This system of records contains records that are exempt from the 
notification, access, and contest requirements pursuant to 5 U.S.C. 
552a(j)(2).

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:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

Exemptions Claimed for the System:
    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 46.015

System Name:
    Relocated Witness Records, Criminal Investigation--Treasury/IRS.

System Location:
    Headquarters office. (See the Appendix published in the Federal 
Register on August 10, 2012, for address.)

Categories of Individuals Covered by the System:
    Individuals who are recommended by IRS for placement in the Federal 
witness security program.

Categories of Records in the System:
    Personal information about individuals recommended by IRS for 
placement in the Federal witness security program, including reasons 
for recommendation and status of the recommendation (pending, accepted, 
denied). Records include information about individuals denied 
acceptance (including reasons for denial) and individuals accepted and 
the relocation and other services provided or offered to these 
individuals.

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.; 
Department of the Treasury Delegation Orders and Directives authorizing 
CI to conduct investigations into specified non-tax crimes.

Purpose:
    To maintain information on individuals who are recommended by IRS 
for placement in the Federal witness security program. Records are used 
to ensure that appropriate services are provided to each individual.

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 in 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. Disclosure of information covered by 31 U.S.C. 5311, et 
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as 
provided by Title 31, U.S.C., and Treasury guidelines. 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.
    (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 Federal, State, local, tribal, and 
foreign law enforcement and regulatory agencies regarding violations or 
possible violations of Bank Secrecy Act, money laundering, tax, and 
other financial laws when relevant and necessary to obtain information 
for an investigation or enforcement activity.
    (4) 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.
    (5) 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.
    (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 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 foreign governments in accordance with 
international agreements.
    (9) Disclose information to the news media as described in the IRS 
Policy Statement 11-94 (formerly P-1-183), News Coverage To Advance 
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
    (10) Disclose information to a defendant in a criminal prosecution, 
the DOJ, or a court of competent jurisdiction when required in criminal 
discovery or by the Due Process Clause of the Constitution.
    (11) 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

[[Page 13095]]

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, and 
Disposing of Records in the System:
Storage:
    Paper records and electronic media.

Retrievability:
    By the name, address, taxpayer identification number, or other 
identifying detail (such as telephone, driver's license, passport, or 
financial account numbers); investigation number pertaining to the 
individual whom CI recommends enter the Federal witness protection 
program; the identity of the person against whom that individual 
testified.

Safeguards:
    Access controls are not less than those published in IMR 10.2, 
Physical Security Program, and IRM 10.8, Information Technology (IT) 
Security.

Retention and Disposal:
    Records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
IRM 1.15.30.

System Manager(s) and Address:
    Chief, Criminal Investigation. (See the Appendix published in the 
Federal Register on August 10, 2012, for address.)

Notification Procedure:
    Individuals seeking notification of 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, subpart C, Appendix B. Written inquiries should be 
addressed as stated in the Appendix published in the Federal Register 
on August 10, 2012. This system of records contains records that are 
exempt from the notification, access, and contest requirements pursuant 
to 5 U.S.C. 552a(j)(2).

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:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

Exemptions Claimed for the System:
    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 46.050

System Name:
    Automated Information Analysis and Recordkeeping, Criminal 
Investigation--Treasury/IRS.

System Location:
    Headquarters, Field, Campus, and Computing Center offices. (See the 
Appendix published in the Federal Register on August 10, 2012, for 
addresses.)

Categories of Individuals Covered by the System:
    Individuals involved in financial transactions that require the 
reporting of information reflected in the `Categories of Records' 
below.

Categories of Records in the System:
    Financial records pertaining to transactions with reporting 
requirements under the Internal Revenue Code, the Bank Secrecy Act, or 
other Federal law, and reports of suspicious activity pertaining to 
such transactions. Such transactions include international 
transportation of currency or monetary instruments, cash payments over 
$10,000 received in a trade or business, financial institution currency 
transaction reports, registrations of money services businesses, and 
maintenance of accounts in banks or other financial institutions 
outside the U.S. Some records in this system are copied from other 
systems of records, including: Individual Master File (Treasury/IRS 
24.030); Business Master File (Treasury/IRS 24.046); Currency 
Transaction Reports (CTRs) (FinCEN .003); Report of International 
Transportation of Currency or Monetary Instruments (CMIRs) (FinCEN 
.003); Suspicious Activity Reports (SARs) (FinCEN .002); Foreign Bank 
and Financial Accounts (FBARs) (FinCEN .003); Reports of Cash Payments 
over $10,000 Received in a Trade or Business (FinCEN .003); 
Registration of Money Services Business; and other forms required by 
the Bank Secrecy Act (FinCEN .003).

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.; 
Department of the Treasury Delegation Orders and Directives authorizing 
CI to conduct investigations into specified non-tax crimes.

Purpose:
    To maintain, analyze, and process records and information that may 
identify patterns of financial transactions indicative of criminal and/
or civil noncompliance with tax, money laundering, Bank Secrecy Act, 
and other financial laws and regulations delegated to CI for 
investigation or enforcement, and that identifies or may identify the 
individuals connected to such activity. To establish linkages between 
fraudulent transactions or other activities, and the individuals 
involved in such actions, that may be used to further investigate such 
activity and to perfect filters that identify information pertaining to 
such 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 in 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. Disclosure of information covered by 31 U.S.C. 5311, et 
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as 
provided by Title 31, U.S.C., and Treasury guidelines. 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.
    (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

[[Page 13096]]

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 Federal, State, local, tribal, and 
foreign law enforcement and regulatory agencies regarding violations or 
possible violations of Bank Secrecy Act, money laundering, tax, and 
other financial laws when relevant and necessary to obtain information 
for an investigation or enforcement activity.
    (4) 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.
    (5) 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.
    (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 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 foreign governments in accordance with 
international agreements.
    (9) Disclose information to the news media as described in the IRS 
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance 
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
    (10) Disclose information to a defendant in a criminal prosecution, 
the DOJ, or a court of competent jurisdiction when required in criminal 
discovery or by the Due Process Clause of the Constitution.
    (11) 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 to 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, taxpayer identification number, or other 
identifying detail (such as telephone, driver license, passport, 
criminal record, financial account, or professional license numbers) of 
the subject or an associate of the subject, a witness, or a victim of 
alleged identity theft or other fraudulent refund or tax scheme; 
identity of the individual who provided information; name or employee 
number of the assigned employee(s).

Safeguards:
    Access controls are not less than those published in IRM 10.2, 
Physical Security Program, and IRM 10.8, Information Technology (IT) 
Security.

Retention and Disposal:
    Records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
IRM 1.15.30.

System Manager and Address:
    Chief, Criminal Investigation. (See the Appendix published in the 
Federal Register on August 10, 2012, for address.)

Notification Procedure:
    Individuals seeking notification of 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, subpart C, Appendix B. Written inquiries should be 
addressed as stated in the Appendix published in the Federal Register 
on August 10, 2012. This system of records contains records that are 
exempt from the notification, access, and contest requirements pursuant 
to 5 U.S.C. 552a(j)(2) and (k)(2).

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:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

Exemptions Claimed for the System:
    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) and (k)(2). See 31 CFR 
1.36.)
[FR Doc. 2014-04947 Filed 3-6-14; 8:45 am]
BILLING CODE 4830-01-P