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

Download as PDF mstockstill on DSK4VPTVN1PROD with NOTICES Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices Cooperative Agreement for Federal financial assistance upon receipt of Federal funds. The rule requires each applicant to submit one Charter Service Agreement for each year that the applicant intends to apply for the Federal financial assistance specified above. Second, 49 CFR Section 604.14(3) requires a recipient of Federal funds under Federal Transit Law, unless otherwise exempt, to provide email notification to all registered charter providers in the recipient’s geographic service area each time the recipient receives a request for charter service that the recipient is interested in providing. Third, 49 CFR Section 604.12(c) requires a recipient, unless otherwise exempt under 49 CFR part 604.2, to submit on a quarterly basis records of all instances that the recipient provided charter service. Fourth, 49 CFR Section 604.13 requires a private charter provider to register on FTA’s Charter Registration Web site at http:// ftawebprod.fta.dot.gov/ CharterRegistration/in order to qualify as a registered charter service provider and receive email notifications by recipients that are interested in providing a requested charter service. The rule requires that a registered charter service provider must update its information on the Charter Registration Web site at least once every two years. Currently, there are a total of 192 registered private charter service providers. Registration has consistently decreased over the years. Lastly, 49 CFR Section 604.7 permits recipients to provide charter service to Qualified Human Service Organizations (QHSO) under limited circumstances. QHSOs that do not receive Federal funding under programs listed in Appendix A to part 604 and seek to receive free or reduced rate services from recipients must register on FTA’s Charter Registration Web site (49 CFR Section 604.15(a)). Estimated Total Annual Burden: 369.7 hours. ADDRESSES: All written comments must refer to the docket number that appears at the top of this document and be submitted to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725—17th Street NW. Washington, DC 20503, Attention: FTA Desk Officer. Comments are Invited On: Whether the proposed collection of information is necessary for the proper performance of the functions of the Department, including whether the information will VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 13089 have practical utility; the accuracy of the Department’s estimate of the burden of the proposed information collection; ways to enhance the quality, utility, and clarity of the information to be collected; and ways to minimize the burden of the collection of information on respondents, including the use of automated collection techniques or other forms of information technology. This action will not significantly affect either the quality of the human environment or the conservation of energy resources. Matthew M. Crouch, Associate Administrator for Administration. BILLING CODE 4915–01–P Decided: March 4, 2014. By the Board, Chairman Elliott and Vice Chairman Begeman. Jeffrey Herzig, Clearance Clerk. [FR Doc. 2014–05049 Filed 3–6–14; 8:45 am] [FR Doc. 2014–04758 Filed 3–6–14; 8:45 am] DEPARTMENT OF THE TREASURY BILLING CODE 4910–57–P Internal Revenue Service DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. EP 290 (Sub-No. 4)] Railroad Cost Recovery Procedures— Productivity Adjustment AGENCY: Surface Transportation Board, DOT. Proposed railroad cost recovery procedures productivity adjustment. ACTION: In a decision served on March 4, 2014, we proposed to adopt 1.010 (1.0% per year) as the measure of average change in railroad productivity for the 2008–2012 (5-year) averaging period. This represents an increase of 0.1% from the average for the 2007– 2011 period. The Board’s March 4, 2014 decision in this proceeding stated that comments may be filed addressing any perceived data and computational errors in our calculation. It also stated that, if there were no further action taken by the Board, the proposed productivity adjustment would become effective on March 19, 2014. DATES: The productivity adjustment is effective March 19, 2014. Comments are due by March 17, 2014. ADDRESSES: Send comments (an original and 10 copies) referring to Docket No. EP 290 (Sub-No. 4) to: Surface Transportation Board, 395 E Street SW., Washington, DC 20423–0001. FOR FURTHER INFORMATION CONTACT: Michael Smith, (202) 245–0322. Federal Information Relay Service (FIRS) for the hearing impaired: (800) 877–8339. SUPPLEMENTARY INFORMATION: Additional information is contained in the Board’s decision, which is available on our Web site, http://www.stb.dot.gov. Copies of the decision may be purchased by contacting the Office of Public Assistance, Governmental Affairs, and Compliance at (202) 245– 0238. Assistance for the hearing impaired is available through FIRS at (800) 877–8339. SUMMARY: PO 00000 Frm 00055 Fmt 4703 Sfmt 4703 Privacy Act of 1974, as Amended Internal Revenue Service, Treasury. ACTION: Notice of Proposed Alterations to Privacy Act Systems of Records. AGENCY: 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 tollfree number). SUMMARY: E:\FR\FM\07MRN1.SGM 07MRN1 13090 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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. mstockstill on DSK4VPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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. 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: Treasury/IRS 46.002 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. SYSTEM NAME: PURPOSE(S): Management Information System and Case Files, Criminal Investigation— Treasury/IRS. 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. Dated: February 20, 2014. Helen Goff Foster, Deputy Assistant Secretary for Privacy, Transparency, and Records. 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, PO 00000 Frm 00056 Fmt 4703 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. 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, E:\FR\FM\07MRN1.SGM 07MRN1 mstockstill on DSK4VPTVN1PROD with NOTICES Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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 VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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: 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. Frm 00057 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: Paper records and electronic media. PO 00000 13091 Fmt 4703 Sfmt 4703 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. E:\FR\FM\07MRN1.SGM 07MRN1 13092 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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. mstockstill on DSK4VPTVN1PROD with NOTICES 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 VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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 PO 00000 Frm 00058 Fmt 4703 Sfmt 4703 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 E:\FR\FM\07MRN1.SGM 07MRN1 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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. mstockstill on DSK4VPTVN1PROD with NOTICES 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 VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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 PO 00000 Frm 00059 Fmt 4703 Sfmt 4703 13093 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. E:\FR\FM\07MRN1.SGM 07MRN1 13094 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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.) mstockstill on DSK4VPTVN1PROD with NOTICES 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 VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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 PO 00000 Frm 00060 Fmt 4703 Sfmt 4703 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 E:\FR\FM\07MRN1.SGM 07MRN1 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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: 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.) SYSTEM NAME: 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: mstockstill on DSK4VPTVN1PROD with NOTICES See ‘‘Notification Procedure’’ above. 26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. TREASURY/IRS 46.050 STORAGE: 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. VerDate Mar<15>2010 CONTESTING RECORD PROCEDURES: 18:39 Mar 06, 2014 Jkt 232001 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 PO 00000 Frm 00061 Fmt 4703 Sfmt 4703 13095 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 E:\FR\FM\07MRN1.SGM 07MRN1 mstockstill on DSK4VPTVN1PROD with NOTICES 13096 Federal Register / Vol. 79, No. 45 / Friday, March 7, 2014 / Notices 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 VerDate Mar<15>2010 18:39 Mar 06, 2014 Jkt 232001 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: 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 Frm 00062 Fmt 4703 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 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). PO 00000 contains records that are exempt from the notification, access, and contest requirements pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). Sfmt 4703 DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–NEW] Proposed Information Collection (Bowel and Bladder Care Billing Form) Activity; Comment Request; Withdrawal Veterans Health Administration, Department of Veterans Affairs. ACTION: Notice; withdrawal of request for comments. AGENCY: In compliance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3501–3521), the Department of Veterans Affairs (VA) published a collection of information notice in the Federal Register on January 17, 2014, at 79 FR 3276, announcing an opportunity for public comment on the proposed collection of certain information by the agency. The notice solicited comments on information required for National Non-VA Medical Care Program Office to pay eligible caregivers for time spent providing eligible Veterans with specifically defined services such as: bowel and bladder care, showering, shaving, brushing teeth, dressing, transferring to wheelchair, catheterization, undressing, transferring to bed, putting away clothes, etc. With respect to the collection of information in that notice, we are withdrawing our request for comments because of implementation constraints in the use of SUMMARY: E:\FR\FM\07MRN1.SGM 07MRN1

Agencies

[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