Privacy Act of 1974, as Amended; System of Records Notice, 54063-54143 [2015-21980]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 80, Number 173 (Tuesday, September 8, 2015)]
[Notices]
[Pages 54063-54143]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-21980]



[[Page 54063]]

Vol. 80

Tuesday,

No. 173

September 8, 2015

Part III





Department of the Treasury





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Internal Revenue Service





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Privacy Act of 1974, as Amended; System of Records Notice; Notice

Federal Register / Vol. 80 , No. 173 / Tuesday, September 8, 2015 / 
Notices

[[Page 54064]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records Notice

AGENCY: Internal Revenue Service, Treasury

ACTION: Notice of systems of records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service, 
Treasury, is publishing its inventory of Privacy Act systems of 
records.

SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974 (5 
U.S.C. 552a) and the Office of Management and Budget (OMB) Circular No. 
A-130, the Internal Revenue Service (IRS) has completed a review of its 
Privacy Act systems of records notices to identify minor changes that 
will more accurately describe these records.
    The changes throughout the document are editorial in nature and 
consist principally of changes to system manager titles, clarifications 
to the individuals or records covered, and updates to addresses.
    Eleven systems of records have been amended and published to the 
IRS' inventory of Privacy Act notices since August 10, 2012.
    The following three systems of records maintained by the IRS 
Division Commissioner, Wage and Investment (W&I) were amended on 
December 11, 2014, beginning at 79 FR 73702:

IRS 22.062--Electronic Filing Records;
IRS 24.030--Customer Account Data Engine Individual Master File; and
IRS 24.046--Customer Account Data Engine Business Master File.

    The following two systems of records maintained by the IRS 
Director, Facilities Management and Security Services, were amended on 
February 11, 2015, beginning at 80 FR 7685, and March 11, 2013, 
beginning at 78 FR 15407, respectively:

IRS 34.013--Identification Media Files System for Employees and Others 
Issued IRS Identification; and
IRS 34.037--Audit Trail and Security Records.

    The following system of records maintained by the IRS Director, 
Office of Professional Responsibility (OPR) was amended on September 
14, 2012, beginning at 77 FR 56913:

IRS 37.007--Practitioner Disciplinary Records.

    This publication also incorporates the changes to systems of 
records maintained by the IRS Chief, Criminal Investigation, as 
published on March 7, 2014, beginning at 79 FR 13089:

IRS 46.002--Criminal Investigation Management Information System 
(CIMIS) and Case Files;
IRS 46.003--Confidential Informants;
IRS 46.005--Electronic Surveillance Files;
IRS 46.015--Relocated Witnesses; and
IRS 46.050--Automated Information Analysis System.

    Several existing systems of records notices included only one of a 
matched pair of routine uses which are standard for the IRS. The 
matched pair of routine uses provides for disclosure, (1) by IRS to the 
Department of Justice (DOJ) when IRS determines the records are 
relevant to DOJ's ability to provide legal assistance to the IRS, or 
are relevant to litigation which DOJ is handling; and (2) by IRS or DOJ 
before a court, tribunal, or other adjudicative body when IRS or DOJ 
determines the information is relevant or necessary for purposes of the 
proceeding. Both routine uses are included in many notices and adding 
the missing routine use of the pair merely clarifies that records in 
these systems of records may be disclosed in the same manner as similar 
records in other notices. Adding the first routine use clarifies that 
IRS can disclose records to DOJ when IRS determines the records are 
relevant and useful to DOJ's ability to properly perform duties on 
behalf of the IRS. Adding the second routine use clarifies that either 
the IRS or DOJ may disclose records in a proceeding before a court, 
tribunal, or other adjudicative body when those records are relevant 
and necessary to the proceeding. The following systems of records have 
been updated to reflect a matched pair of routine uses:

IRS 00.008--Recorded Quality Review Records;
IRS 21.001--Tax Administration Advisory Services Resources Records;
IRS 22.062--Electronic Filing Records;
IRS 34.009--Safety Program Files;
IRS 34.012--Emergency Preparedness Cadre Assignments and Alerting 
Roster Files;
IRS 34.013--Identification Media Files System for Employees and Others 
Issued IRS Identification;
IRS 34.014--Motor Vehicle Registration and Entry Pass Files;
IRS 34.016--Security Clearance Files;
IRS 34.021--Personnel Security Investigations;
IRS 48.001--Disclosure Records;
IRS 48.008--Defunct Special Service Staff Files Being Retained Because 
of Congressional Directive; and
IRS 60.000--Employee Protection System Records.

    Additionally, IRS 36.003, General Personnel and Payroll, was 
updated to provide a non-exclusive list of the categories of records 
included under the broad category of general personnel and payroll 
records. The categories of records were updated to better define 
personnel and payroll records (e.g., office/building security records, 
disciplinary action records, travel/moving expense records, insurance/
beneficiary records, personal addresses, personal telephone numbers, 
personal email addresses, emergency contact information, and payroll 
deduction records). Providing a listing of some of these records helps 
define the broad reach of this system of records, while still 
demonstrating that all records are generally within the category of 
personnel materials.
    Routine uses for two systems of records were updated to reflect 
that returns and return information may be disclosed only as authorized 
in Internal Revenue Code (IRC) 6103. Updates were made to:

IRS 36.003--General Personnel and Payroll; and
IRS 35.001--Reasonable Accommodation Requests.

    Records retention information has been updated to reflect that 
Records Control Schedules 8 through 37 are now found in Document 12990, 
and Schedules 38 through 64 are now found in Document 12829.
    Finally, system of records 22.012 will be withdrawn as of January 
1, 2017, unless the IRS receives information supporting continuing 
maintenance of these records; the tax credit expired as of January 1, 
2014, and the records are scheduled for destruction three years after 
the end of their usage.
    The following systems are withdrawn:

Treasury/IRS

26.055, Private Collection Agency (PCA) Quality Review Records

    This system is withdrawn because the use of private collection 
agencies was discontinued in 2009, and these records are no longer 
maintained.

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

    The system is withdrawn because it duplicated records described by 
other systems included in the amended revisions of IRS Criminal 
Investigation systems.

Systems Covered by This Notice

    This notice covers all systems of records maintained by the IRS as 
of September 8, 2015. The system notices

[[Page 54065]]

are reprinted in their entirety following the Table of Contents.

Helen Goff Foster,
Deputy Assistant Secretary for Privacy, Transparency, and Records.

Table of Contents

Internal Revenue Service

IRS 00.001--Correspondence Files and Correspondence Control Files
IRS 00.002--Correspondence Files: Inquiries about Enforcement 
Activities
IRS 00.003--Taxpayer Advocate Service and Customer Feedback and 
Survey Records
IRS 00.007--Employee Complaint and Allegation Referral Records
IRS 00.008--Recorded Quality Review Records
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review 
Records
IRS 00.333--Third Party Contact Records
IRS 00.334--Third Party Contact Reprisal Records
IRS 10.001--Biographical Files, Communications and Liaison
IRS 10.004--Stakeholder Relationship Management and Subject Files
IRS 10.555--Volunteer Records
IRS 21.001--Tax Administration Advisory Services Resources Records
IRS 22.003--Annual Listing of Undelivered Refund Checks
IRS 22.011--File of Erroneous Refunds
IRS 22.012--Health Coverage Tax Credit (HCTC) Program Records
IRS 22.026--Form 1042S Index by Name of Recipient
IRS 22.027--Foreign Information System
IRS 22.028--Disclosure Authorizations for U.S. Residency 
Certification Letters
IRS 22.032--Individual Microfilm Retention Register
IRS 22.054--Subsidiary Accounting Files
IRS 22.060--Automated Non-Master File
IRS 22.061--Information Return Master File
IRS 22.062--Electronic Filing Records
IRS 24.030--Customer Account Data Engine Individual Master File
IRS 24.046--Customer Account Data Engine Business Master File
IRS 24.047--Audit Underreporter Case Files
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.009--Lien Files
IRS 26.012--Offer in Compromise Files
IRS 26.013--Trust Fund Recovery Cases/One Hundred Percent Penalty 
Cases
IRS 26.014--Record 21, Record of Seizure and Sale of Real Property
IRS 26.019--Taxpayer Delinquent Accounts Files
IRS 26.020--Taxpayer Delinquency Investigation Files
IRS 26.021--Transferee Files
IRS 30.003--Requests for Printed Tax Materials Including Lists
IRS 30.004--Security Violations
IRS 34.003--Assignment and Accountability of Personal Property Files
IRS 34.009--Safety Program Files
IRS 34.012--Emergency Preparedness Cadre Assignments and Alerting 
Roster Files
IRS 34.013--Identification Media Files System for Employees and 
Others Issued IRS Identification
IRS 34.014--Motor Vehicle Registration and Entry Pass Files
IRS 34.016--Security Clearance Files
IRS 34.021--Personnel Security Investigations
IRS 34.022--Automated Background Investigations System (ABIS)
IRS 34.037--Audit Trail and Security Records System
IRS 35.001--Reasonable Accommodation Request Records
IRS 36.001--Appeals, Grievances and Complaints Records
IRS 36.003--General Personnel and Payroll Records
IRS 37.006--Correspondence, Miscellaneous Records and Information 
Management Records
IRS 37.007--Practitioner Disciplinary Records
IRS 37.009--Enrolled Agent and Enrolled Retirement Plan Agent 
Records
IRS 37.111--Preparer Tax Identification Number Records
IRS 42.001--Examination Administrative Files
IRS 42.002--Excise Compliance Programs
IRS 42.005--Whistleblower Office Records
IRS 42.008--Audit Information Management System
IRS 42.017--International Enforcement Program Information Files
IRS 42.021--Compliance Programs and Projects Files
IRS 42.027--Data on Taxpayers' Filing on Foreign Holdings
IRS 42.031--Anti-Money Laundering/Bank Secrecy Act (BSA) and Form 
8300
IRS 42.888--Qualifying Therapeutic Discovery Project Records
IRS 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data
IRS 44.004--Art Case Files
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System and 
Case Files
IRS 46.003--Confidential Informants
IRS 46.005--Electronic Surveillance and Monitoring Records
IRS 46.015--Relocated Witnesses
IRS 46.050--Automated Information Analysis System
IRS 48.001--Disclosure Records
IRS 48.008--Defunct Special Service Staff Files Being Retained 
Because of Congressional Directive
IRS 49.001--Collateral and Information Requests System
IRS 49.002--Tax Treaty Information Management System
IRS 50.001--Tax Exempt & Government Entities (TE/GE) Correspondence 
Control Records
IRS 50.003--Tax Exempt & Government Entities (TE/GE) Reports of 
Significant Matters
IRS 50.222--Tax Exempt/Government Entities (TE/GE) Case Management 
Records
IRS 60.000--Employee Protection System Records
IRS 70.001--Individual Income Tax Returns, Statistics of Income
IRS 90.001--Chief Counsel Management Information System Records
IRS 90.002--Chief Counsel Litigation and Advice (Civil) Records
IRS 90.003--Chief Counsel Litigation and Advice (Criminal) Records
IRS 90.004--Chief Counsel Legal Processing Division Records
IRS 90.005--Chief Counsel Library Records
IRS 90.006--Chief Counsel Human Resources and Administrative Records

Internal Revenue Service (IRS)

Treasury/IRS 00.001

SYSTEM NAME:
    Correspondence Files and Correspondence Control Files--Treasury/
IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence is initiated (including customers and employees who are 
asked to complete surveys); and subjects of correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence received and sent with respect to matters under the 
jurisdiction of the IRS. Correspondence includes letters, telegrams, 
memoranda of telephone calls, email, and other forms of communication. 
Correspondence may be included in other systems of records described by 
specific notices.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence including responses from voluntary surveys.

ROUTINE USES OF RECORDS MAINTAINED BY THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her

[[Page 54066]]

individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    System Manager may be any IRS supervisor. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Initiators of correspondence and information secured internally 
from other systems of records in order to prepare responses.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.002

SYSTEM NAME:
    Correspondence Files: Inquiries about Enforcement Activities--
Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence was initiated; and subjects of the correspondence. 
Includes individuals for whom tax liabilities exist, individuals who 
have made a complaint or inquiry, or individuals for whom a third party 
is interceding relative to an internal revenue tax matter.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, and, if applicable, Taxpayer Identification 
Number (TIN) (e.g., Social Security Number (SSN), Employer 
Identification Number (EIN), or similar number assigned by the IRS); 
chronological investigative history; other information relative to the 
conduct of the case; and/or the taxpayer's compliance history. 
Correspondence may include letters, telegrams, memoranda of telephone 
calls, email, and other forms of communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence concerning enforcement matters.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS

[[Page 54067]]

employee in his or her official capacity; (c) any IRS employee in his 
or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, SB/SE, TE/GE, and W&I, and Chief, Criminal 
Investigation. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.003

SYSTEM NAME:
    Taxpayer Advocate Service and Customer Feedback and Survey 
Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who provide feedback (both complaints and compliments) 
about IRS employees, including customer responses to surveys from IRS 
business units and IRS employees about whom complaints and compliments 
are received by the Taxpayer Advocate Service.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and tracking information, customer feedback, and 
reports on current and former IRS employees and the resolution of that 
feedback.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; and Sec. 1211 of Pub. L. 104-168, 
Taxpayer Bill of Rights (TBOR) 2.

PURPOSE:
    To improve quality of service by tracking customer feedback 
(including complaints and compliments), and to analyze trends and to 
take corrective action on systemic problems.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise

[[Page 54068]]

there is a risk of harm to economic or property interests, identity 
theft or fraud, or harm to the security or integrity of this system or 
other systems or programs (whether maintained by the IRS or another 
agency or entity) that rely upon the compromised information; and (c) 
the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), and administrative case control 
number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Taxpayer Advocate Service National Office and field offices or Head 
of the Office where the records are maintained. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Customer feedback and information from IRS employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.007

SYSTEM NAME:
    Employee Complaint and Allegation Referral Records--Treasury/IRS.

SYSTEM LOCATION:
    Operations Support: Human Capital Office (Workforce Relations: 
Employee Conduct and Compliance Office). (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current or former IRS employees or contractors of the IRS who are 
the subject of complaints received by the IRS, including complaints 
received by the Treasury Inspector General for Tax Administration 
(TIGTA) that are forwarded to the IRS; and individuals who submit these 
complaints.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents containing the complaint, allegation or other information 
regarding current and former IRS employees and contractors; documents 
reflecting investigations or other inquiries into the complaint, 
allegation or other information; and documents reflecting management's 
actions taken in response to a complaint, allegation or other 
information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; Sections 3701 and 7803 of Public Law 
105-206, IRS Restructuring and Reform Act of 1998 (RRA1998); and 
Section 1211 of Public Law 104-168, Taxpayer Bill of Rights 2 (TBOR2).

PURPOSE:
    To provide a timely and appropriate response to complaints and 
allegations concerning current and former IRS employees and 
contractors; and to advise complainants of the status, and results, of 
investigations or inquiries into those complaints or allegations.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.

[[Page 54069]]

    (7) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the investigation/case is opened or closed. 
Information about any disciplinary action is provided only after the 
subject of the action has exhausted all reasonable appeal rights.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the case is open or closed. Information about any 
disciplinary action is provided only after the subject of the action 
has exhausted all reasonable appeal rights.
    (10) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of individual who submitted the complaint, allegation or 
other information; or by name of the individual who is the subject of 
the complaint, allegation or other information.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief Human Capital Officer (Operations Support, National Office). 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), (d), 
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant to U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.008

SYSTEM NAME:
    Recorded Quality Review Records--Treasury/IRS.

SYSTEM LOCATION:
    Wage & Investment (W&I) call sites. A list of these sites is 
available on-line at: https://www.irs.gov/help/article/0,,id=96730,00.html. See the IRS Appendix below for other W&I 
addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to taxpayer assistance calls.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and employee performance feedback program records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer quality review programs at call sites. Information 
maintained includes questions and other statements from taxpayers or 
their representatives on recordings. The primary focus of the system is 
to improve service of, and retrieve information by, the employee and 
not to focus on the taxpayer.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (4) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects

[[Page 54070]]

or has confirmed that the security or confidentiality of information in 
the system of records has been compromised; (b) the IRS has determined 
that as a result of the suspected or confirmed compromise there is a 
risk of harm to economic or property interests, identity theft or 
fraud, or harm to the security or integrity of this system or other 
systems or programs (whether maintained by the IRS or another agency or 
entity) that rely upon the compromised information; and (c) the 
disclosure made to such agencies, entities, and persons is reasonably 
necessary to assist in connection with IRS efforts to respond to the 
suspected or confirmed compromise and prevent, minimize, or remedy such 
harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By IRS employee/assistor's name or identification number (e.g., 
SEID, badge number). Recorded calls or screens are not retrieved by 
taxpayer name or Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), Employer Identification Number (EIN), or similar 
number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those provided for by IRM 10.8, 
Information Technology (IT) Security and IRM 10.2, Physical Security 
Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990). Audio recordings and 
screen capture images are kept long enough for the review and 
discussion process to take place, generally not more than 45 days.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W&I. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Records in this system are provided by IRS employees identifying 
themselves when they provide information to assist a taxpayer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.009

SYSTEM NAME:
    Taxpayer Assistance Center (TAC) Recorded Quality Review Records--
Treasury/IRS.

SYSTEM LOCATION:
    W&I Taxpayer Assistance Centers. A list of these sites is available 
on-line at: https://www.irs.gov/localcontacts. See the IRS Appendix 
below for other W&I addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to in-person taxpayer assistance contacts.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Audio recordings of conversations with taxpayers, captured computer 
screen images of taxpayer records reviewed during the conversation, and 
associated records required to administer quality review and employee 
performance feedback programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To evaluate and improve employee performance and the quality of 
service at TAC sites.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (6) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters presented, 
including asserted privileges. Information may also be disclosed to the 
parties in the alternative dispute resolution proceeding.
    (7) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board, the Office of Special Counsel, or the 
Equal Employment Opportunity Commission when the records are relevant 
and

[[Page 54071]]

necessary to resolving personnel, discrimination, or labor management 
matters within the jurisdiction of these offices.
    (8) Disclose information to the Federal Labor Relations Authority, 
including the Office of the General Counsel of that authority, the 
Federal Service Impasses Board, or the Federal Mediation and 
Conciliation Service, when the records are relevant and necessary to 
resolving any labor management matter within the jurisdiction of these 
offices.
    (9) Disclose information to the Office of Government Ethics when 
the records are relevant and necessary to resolving any conflict of 
interest, conduct, financial statement reporting, or other ethics 
matter within the jurisdiction of that office.
    (10) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the employee to whom they apply.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990). Audio recordings and 
screen capture images are kept long enough for the review and 
discussion process to take place, generally not more than 45 days.
    The agency may keep audio recordings and captured computer screen 
images for a longer period under certain circumstances, including, but 
not limited to, resolution of matters pertaining to poor employee 
performance, security (threat, altercation, etc.), or conduct-related 
issues.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W&I. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Records in this system are provided by taxpayers, employees, and 
IRS taxpayer account records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.333

SYSTEM NAME:
    Third Party Contact Records-- Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes, 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third party contacts including the taxpayer's name; 
Taxpayer Identification Number (TIN) (e.g., Social Security Number 
(SSN), Employer Identification Number (EIN), or similar number assigned 
by the IRS); the third party contact's name; date of contact; and IRS 
employee's identification number (e.g., SEID, badge number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.

PURPOSE:
    To comply with 26 U.S.C. 7602(c), records document third party 
contacts with respect to the determination or collection of the tax 
liability of the taxpayer. Third party contact data is provided 
periodically to taxpayers and upon the taxpayer's written request.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer's name or TIN.

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

[[Page 54072]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax records of the individual; public information sources; third 
parties including individuals, city and state governments, other 
Federal agencies, taxpayer's employer, employees and/or clients, 
licensing and professional organizations, and foreign governments under 
tax treaties.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.334

SYSTEM NAME:
    Third Party Contact Reprisal Records--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes; 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third party contacts as described in 26 U.S.C. 7602(c), 
where reprisal determinations have been made, including the taxpayer 
name, Taxpayer Identification Number (TIN) (e.g., Social Security 
Number (SSN), Employer Identification Number (EIN), or similar number 
assigned by the IRS); date of contact; fact of reprisal determination; 
and IRS employee's identification number (e.g., SEID, badge number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.

PURPOSE:
    To track the number of reprisal determinations made pursuant to 26 
U.S.C. 7602(c)(3)(B).

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name and/or TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Collection, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 10.001

SYSTEM NAME:
    Biographical Files, Communications and Liaison--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    IRS employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records are biographical data and photographs of key IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the media and the public.

[[Page 54073]]

    (2) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By key employee's name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Communications & Liaison. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    By employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 10.004

SYSTEM NAME:
    Stakeholder Relationship Management and Subject Files--Treasury/
IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have stakeholder relationships with the IRS, 
including individuals who attend IRS forums and educational outreach 
meetings.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records include stakeholder relationship information, 
correspondence, newspaper clippings, email and other forms of 
communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE OF THE SYSTEM:
    To track stakeholder relationships and inform individuals about tax 
administration.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the media and the public.
    (2) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or administrative case control number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Communications & Liaison. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Information from news media, and correspondence within the IRS and 
from IRS stakeholders.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 10.555

SYSTEM NAME:
    Volunteer Records--Treasury/IRS.

SYSTEM LOCATION:
    W&I National Office, field and campus offices. See IRS the IRS 
Appendix below for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who promote and participate in IRS volunteer programs;

[[Page 54074]]

and individuals who have an interest in promoting tax outreach and 
return preparation, including tax professionals and practitioners.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Volunteer names; contact information; Electronic Filing 
Identification Numbers (EFINs); and information to be used in program 
administration; and information pertaining to reviews of each site and 
other information about volunteer operations.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To manage IRS volunteer programs, including determining assignments 
of IRS resources to various volunteer programs and making 
recommendations for training or other quality improvement measures.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) the IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 Department of Justice (DOJ) has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by, the 
proceeding and the IRS or DOJ determines that the information is 
relevant and necessary to the proceeding. Information may be disclosed 
to the adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (3) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS to the extent necessary for 
the performance of a contract.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) Provide information to volunteers who coordinate activities and 
staffing at taxpayer assistance sites.
    (6) To appropriate agencies, entities, and persons when: (a) the 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the name of the volunteer. Records pertaining to electronic 
filing capabilities may also be retrieved by the electronic filing 
identification number (EFIN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, W&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the 
Disclosure Office for Privacy Act requests listed in the IRS Appendix 
below.

CONTESTING RECORD PROCEDURES:
    Individuals seeking to contest content of a record in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B.

RECORD SOURCE CATEGORIES:
    Treasury employees; Federal, state, or local agencies that sponsor 
free financial services in coordination with IRS; taxpayers who visit 
these sites; and volunteer individuals and organizations that provide 
free tax preparation and tax-related services to these taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 21.001

SYSTEM NAME:
    Tax Administration Advisory Services Resources Records--Treasury/
IRS.

SYSTEM LOCATION:
    Office of Tax Administration Advisory Services (TAAS), LB&I (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Past and potential tax administration advisors who have served or 
indicated an interest in serving on advisory assignments, and selected 
officials engaged in tax administration and related fields for matters 
pertaining to international issues.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Applicant roster database, locator cards or lists with names, 
addresses, telephone numbers, and organizational affiliations of 
officials engaged in tax administration; work assignment or application 
folders of past and potential tax administration advisors, which 
contain employment history, information, medical abstracts, security 
clearances, and passport information; bio-data sketches on IRS 
employees and others engaged in tax administration and related fields.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

[[Page 54075]]

PURPOSE:
    To identify employees who have expressed an interest in overseas 
assignments, and to identify historical and current activities 
pertaining to international issues.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) 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 part 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) To appropriate agencies, entities, and persons when: (a) the 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, (LB&I). (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be address to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURESS:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals, organizations with which they are associated, or other 
knowledgeable tax administration experts.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.003

SYSTEM NAME:
    Annual Listing of Undelivered Refund Checks--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose refund checks have been returned as undeliverable 
since the last Annual Listing of Undelivered Refund Checks was 
produced.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), and records containing tax module 
information (tax period, amount of credit balance and Document Locator 
Number (DLN)).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To keep track of refund checks returned as undeliverable.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name or TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 10.8, 
Information

[[Page 54076]]

Technology (IT) Security and IRM 10.2, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I and SB/SE. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.011

SYSTEM NAME:
    File of Erroneous Refunds--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers issued erroneous refunds.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Case reference taxpayer name, Taxpayer Identification Number (TIN) 
(e.g., Social Security Number (SSN), Employer Identification Number 
(EIN), or other similar number assigned by IRS), administrative control 
number, date of erroneous refund, statute expiration date, status of 
case, location, correspondence and research material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records necessary to resolve erroneous refunds.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I and SB/SE. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.012

SYSTEM NAME:
    Health Coverage Tax Credit (HCTC) Program Records--Treasury/IRS.

SYSTEM LOCATION:
    W&I National Office and HCTC contractor location offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who apply for and are eligible for the credit.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records required to administer the HCTC program.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 35, 7527, and 7801.

PURPOSE:
    To administer the health care tax credit (HCTC) provisions.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise

[[Page 54077]]

there is a risk of harm to economic or property interests, identity 
theft or fraud, or harm to the security or integrity of this system or 
other systems or programs (whether maintained by the IRS or another 
agency or entity) that rely upon the compromised information; and (c) 
the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
other similar number assigned by the IRS), or health care insurance 
policy number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, W&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below. The IRS may 
assert 5 U.S.C. 552a(d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Individuals eligible under HCTC program; IRS taxpayer account 
information; Health Coverage providers; Department of Labor; Pension 
Benefit Guaranty Corporation; state workforce agencies, and the 
Department of Health and Human Services.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.026

SYSTEM NAME:
    Form 1042S Index by Name of Recipient--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens living abroad subject to federal tax withholding.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records include taxpayer's name, address, country of residence and 
Taxpayer Identification Number (TIN) (e.g., Social Security Number 
(SSN), Employer Identification Number (EIN), or similar number assigned 
by the IRS), and name of withholding agent.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer the back-up withholding laws and regulations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, (LB&I) (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below. The IRS may 
assert 5 U.S.C. 552a(d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.027

SYSTEM NAME:
    Foreign Information System (FIS)--Treasury/IRS.

SYSTEM LOCATION:
    Large Business and International (LB&I) National Office, field, and

[[Page 54078]]

campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual taxpayers who file Form 5471, Information Return with 
Respect to a Foreign Corporation and Form 5472, Information Return of a 
Foreign Owned Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), foreign corporation 
identification, information relating to stock, U.S. shareholders, 
Earnings and Profits, Balance Sheet, and other available accounting 
information relating to a specific taxable period.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer laws and regulations relative to foreign owned 
corporations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Documents are stored and retrieved by Document Locator Number 
(DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, (LB&I). (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.028

SYSTEM NAME:
    Disclosure Authorizations for U.S. Residency Certification 
Letters--Treasury/IRS.

SYSTEM LOCATION:
    Philadelphia Campus. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals and third parties who are subjects of correspondence 
and who initiate correspondence requesting U.S. Residency 
Certification.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records relating to the individual requesting certification, 
including identifying information of the individual requesting 
certification, and records relating to the identity of third party 
designees authorized to receive tax information specific to the U.S. 
Residency Certification request.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To certify filing and payment of U.S. income tax returns and taxes 
to allow a reduction in foreign taxes due in accordance with various 
treaty provisions for U.S. citizens living abroad and U.S. domestic 
corporations conducting business in foreign countries.

ROUTINE USES: OF THE RECORDS MAINTAINED IN THE SYSTEM, INCLUDING 
CATEGORIES OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employee Identification Number (EIN) or 
similar number assigned by the IRS), and name of designee.

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

[[Page 54079]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, (LB&I). (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Individuals seeking certification, or persons acting on their 
behalf.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.032

SYSTEM NAME:
    Individual Microfilm Retention Register--Treasury/IRS.

SYSTEM LOCATION:
    Computing centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file, or may be required to file, individual income 
tax returns (e.g., Form 1040, 1040A, or 1040EZ).

CATEGORIES OF RECORDS IN THE SYSTEM:
    Selected data elements that have been archived from the Individual 
Master File (IMF).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To archive individual tax account information after a certain 
period of inactivity on the master file in order not to overburden the 
computer system required for active accounts.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual taxpayer name Taxpayer Identification Number (TIN) 
(e.g., Social Security Number (SSN), Employer Identification Number 
(EIN), or similar number assigned by the IRS), tax period, name, and 
type of tax.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Directors, Computing Centers. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.054

SYSTEM NAME:
    Subsidiary Accounting Files--Treasury/IRS.

SYSTEM LOCATION:
    Campuses. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers affected by one or more of the transactions reflected in 
the categories of records listed below.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents containing name, address, Taxpayer Identification Number 
(TIN) (e.g., Social Security Number (SSN), Employer Identification 
Number (EIN), or similar number assigned by the IRS), and accounting 
information relevant to various transactions related to unapplied 
credits and payments, property held by the IRS, erroneous payments, 
accounts transferred, funds collected for other agencies, abatements 
and/or assessments of tax, uncollectible accounts, and Offers-in-
Compromise.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer the accounting files relevant to the types of 
transactions described in ``CATEGORIES OF RECORDS IN THE SYSTEM:'' 
above.

[[Page 54080]]

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN, or document locator number (DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I and SB/SE. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.060

SYSTEM NAME:
    Automated Non-Master File (ANMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose accounts are not compatible with the normal master 
file processes.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS) and information that cannot be 
input into the Master File, including child support payment information 
from the states.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track taxpayer account information that is not input to the 
Master File.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN, or document locator number (DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I and SB/SE. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

[[Page 54081]]

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.061

SYSTEM NAME:
    Information Return Master File (IRMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual payors and payees of various types of income for which 
information reporting is required (e.g., wages, dividends, interest, 
etc.)

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information returns.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer tax accounts related to the filing of information 
returns.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By payor and payee name and Taxpayer Identification Number (TIN) 
(e.g., Social Security Number (SSN), Employer Identification Number 
(EIN), or similar number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, W&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G), (H), (I); and (f) of the Privacy Act, 
pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 22.062

SYSTEM NAME:
    Electronic Filing Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Electronic return providers (electronic return preparers, 
electronic return collectors, electronic return originators, electronic 
filing transmitters, individual filing software developers) who have 
applied to participate, are participating, or have been rejected, 
expelled or suspended from participation, in the electronic filing 
program (including Volunteer Income Tax Assistance (VITA) volunteers). 
Individuals who attend, or have indicated interest in attending, 
seminars and marketing programs to encourage electronic filing and 
improve electronic filing programs (including individuals who provide 
opinions or suggestions to improve electronic filing programs), or who 
otherwise indicate interest in participating in electronic filing 
programs.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to individual electronic filing providers, 
including applications to participate in electronic filing, credit 
reports, reports of misconduct, law enforcement records, Device ID, and 
other information from investigations into suitability for 
participation. Records pertaining to the marketing of electronic 
filing, including surveys and opinions about improving electronic 
filing programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6011, 6012, and 7803.

PURPOSE:
    To administer and market electronic filing programs.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information 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 54082]]

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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (8) Disclose information to state taxing authorities to promote 
joint and state electronic filing, including marketing such programs 
and enforcing the legal and administrative requirements of such 
programs.
    (9) Disclose to the public the names and addresses of electronic 
return originators, electronic return preparers, electronic return 
transmitters, and individual filing software developers, who have been 
suspended, removed, or otherwise disciplined. The Service may also 
disclose the effective date and duration of the suspension, removal, or 
other disciplinary action.
    (10) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and magnetic media.

RETRIEVABILITY:
    By electronic filing provider name or Taxpayer Identification 
Number (TIN) (e.g., Social Security Number (SSN), Employer 
Identification Number (EIN), or similar number assigned by the IRS), or 
document control number (DCN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Return Preparer Office. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
See ``Record Access Procedures'' above for records that are not tax 
records.

RECORD SOURCE CATEGORIES:
    (1) Electronic filing providers; (2) informants and third party 
witnesses; (3) city and state governments; (4) IRS and other Federal 
agencies; (5) professional organizations; (6) business entities; and 
(7) participants in marketing efforts or who have otherwise indicated 
interest in electronic filing programs.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.030

SYSTEM NAME:
    Customer Account Data Engine (CADE) Individual Master File (IMF)--
Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.).

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file Federal Individual Income Tax Returns; 
individuals who file other information filings; and individuals 
operating under powers of attorney.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Tax records for each applicable tax period or year, representative 
authorization information (including Centralized Authorization Files 
(CAF)), Device ID and a code identifying taxpayers who threatened or 
assaulted IRS employees. An indicator will be added to any taxpayer's 
account if a state reports to IRS that the taxpayer owes past due child 
and/or spousal support payments.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of tax returns, return transactions, and 
authorized taxpayer representatives.

[[Page 54083]]

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
other similar number assigned by the IRS), or document locator number 
(DLN), or Device ID

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, W&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual or taxpayer 
representative and agency entries made in the administration of the 
individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.046

SYSTEM NAME:
    Customer Account Data Engine Business Master File--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file business tax and information returns; 
individuals who file other information filings; and individuals 
operating under powers of attorney for these businesses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Tax records for each applicable tax year or period, including 
employment tax returns, partnership returns, excise tax returns, 
retirement and employee plan returns, wagering returns, estate tax 
returns; information returns; representative authorization information; 
and Device ID

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of business tax returns, return transactions, 
and authorized taxpayer representatives.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By electronic filing provider name or Taxpayer Identification 
Number (TIN) (e.g., Social Security Number (SSN), Employer 
Identification Number (EIN), or other similar number assigned by the 
IRS), document control number (DCN), or Device ID

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of

[[Page 54084]]

records, or seeking to contest its content, may inquire in accordance 
with instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed to the Disclosure Office for Privacy Act 
requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.047

SYSTEM NAME:
    Audit Underreporter Case Files--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Recipients of income (payees) with a discrepancy between the income 
tax returns they file and information returns filed by payors with 
respect to them.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Payee and payor name, address, Taxpayer Identification Number (TIN) 
(e.g., Social Security Number (SSN), Employer Identification Number 
(EIN), or similar number assigned by the IRS), and income records 
containing the types and amounts of income received/reported.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To reconcile discrepancies between tax returns and information 
returns filed.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Payee's and payor's names and TINs.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I and SB/SE. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Information returns filed by payors and income tax returns filed by 
taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); (e)(5); (e)(8); and (f) of the 
Privacy Act, pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.001

SYSTEM NAME:
    Acquired Property Records--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals with delinquent tax accounts whose property has been 
acquired by the government by purchase or right of redemption.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), and revenue officer reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track property acquired under 26 U.S.C. 6334.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

[[Page 54085]]

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.006

SYSTEM NAME:
    Form 2209, Courtesy Investigations--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom a delinquency or other investigation is located 
in one IRS office, but the individual is now living or has assets 
located in the jurisdiction of another IRS office.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), asset ownership information, 
chronological investigative history, and, where applicable, Form SSA-
7010 cases (request for preferential investigation on an earning 
discrepancy case).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track the assignment of, and progress of, these investigations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.009

SYSTEM NAME:
    Lien Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Notices of Federal Tax Liens have been filed.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Open and closed Federal tax liens, including Certificates of 
Discharge of Property from Federal Tax Lien; Certificates of 
Subordination; Certificates of Non-Attachment; Exercise of Government's 
Right of Redemption of Seized Property; and Releases of Government's 
Right of Redemption.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6323 and 7801.

PURPOSE:
    To identify those individuals on whom a Notice of Federal Tax Lien,

[[Page 54086]]

discharge, or subordination on lien attachment has been filed.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 26.012

SYSTEM NAME:
    Offer in Compromise (OIC) Files--Treasury/IRS.

SYSTEM LOCATION:
    Field, campus and computing center offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have submitted an offer to compromise a tax 
liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), assignment information; and 
records, reports and work papers relating to the assignment, 
investigation, review and adjudication of the offer.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To process offers to compromise a tax liability.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

[[Page 54087]]

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.013

SYSTEM NAME:
    Trust Fund Recovery Cases/One Hundred Percent Penalty Cases--
Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals against whom Federal tax assessments have been made or 
are being considered as a result of their being deemed responsible for 
payment of unpaid corporation withholding taxes and social security 
contributions.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), information about basis of 
assessment, including class of tax, period, dollar figures, waivers 
extending the period for asserting the penalty (if any), and 
correspondence.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer and enforce Trust Fund Recovery Penalty cases under 
26 U.S.C. 6672.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN; cross-referenced to business name from 
which the penalty arises.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.014

SYSTEM NAME:
    Record 21, Record of Seizure and Sale of Real Property--Treasury/
IRS.

SYSTEM LOCATION:
    Field offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals against whom tax assessments have been made and whose 
real property was seized and sold to satisfy their tax liability. Names 
and addresses of purchasers of this real property.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), information about basis of 
assessment, including class of tax, period, dollar amounts, and 
property description.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer sales of real property.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

[[Page 54088]]

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic records.

RETRIEVABILITY:
    By taxpayer name, TIN, and seizure number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Property records and information supplied by third parties 
pertaining to property records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 26.019

SYSTEM NAME:
    Taxpayer Delinquent Account (TDA) Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made and 
persons who owe child support obligations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory records generated or received in the collection of 
Federal taxes and all other related sub-files related to the processing 
of the tax case. This system also includes other management information 
related to a case and used for tax administration purposes including 
the Debtor Master File, and records that have a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To provide inventory control of delinquent accounts.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), or name of person who owes child 
support obligations.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Field and campus offices. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.020

SYSTEM NAME:
    Taxpayer Delinquency Investigation (TDI) Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are, or may be, delinquent in filing Federal tax 
returns.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), Employer Identification Number (EIN), or similar 
number assigned by the IRS); information from previously filed returns, 
information about the potential delinquent return(s), including class 
of tax, chronological investigative history;

[[Page 54089]]

and a code identifying taxpayers that threatened or assaulted IRS 
employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track information on taxpayers who may be delinquent in Federal 
tax payments or obligations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic records.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.021

SYSTEM NAME:
    Transferee Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom tax assessments have been made but who have, or 
may have, transferred their assets in order to place them beyond the 
reach of the government.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), assessment, including class of 
tax, period, dollar amounts and information about the transferee.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To provide inventory control on taxpayers believed to have 
transferred assets that may not be available to satisfy their 
delinquent tax accounts.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in RECORD ACCESS 
PROCEDURES, above.

[[Page 54090]]

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
Law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 30.003

SYSTEM NAME:
    Requests for Printed Tax Materials Including Lists--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. See the IRS Appendix below for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals that request various IRS printed and electronic 
materials.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name and address of individuals wanting to receive tax forms, 
newsletters, publications or educational products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    The purpose of this system is to administer tracking and responses 
to requests for printed tax materials.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to mailing or distribution services 
contractors for the purpose of executing mail outs, order fulfillment, 
or subscription fulfillment.
    (2) Disclose information to mailing or distribution services 
contractors for the purpose of maintaining mailing lists.
    (3) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Alphabetically by name or numerically by zip code.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services (Publishing Services). (See the 
IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    The information is supplied by the individual making the request 
and agency entries made in fulfilling the request.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 30.004

SYSTEM NAME:
    Security Violations--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who violate physical security regulations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name of violator, circumstances of violation (e.g., date, time, 
actions of violator, etc.), supervisory action taken, and other 
information pertaining to the violation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    The purpose of this system is to administer programs to track and 
take appropriate action for security violations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) 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 part 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) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects

[[Page 54091]]

or has confirmed that the security or confidentiality of information in 
the system of records has been compromised; (b) the IRS has determined 
that as a result of the suspected or confirmed compromise there is a 
risk of harm to economic or property interests, identity theft or 
fraud, or harm to the security or integrity of this system or other 
systems or programs (whether maintained by the IRS or another agency or 
entity) that rely upon the compromised information; and (c) the 
disclosure made to such agencies, entities, and persons is reasonably 
necessary to assist in connection with IRS efforts to respond to the 
suspected or confirmed compromise and prevent, minimize, or remedy such 
harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Agency Wide Shared Services (Property, Security, and 
Records). (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Contract guard force and security inspections.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.003

SYSTEM NAME:
    Assignment and Accountability of Personal Property Files--Treasury/
IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals receiving government property for use and repair.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Descriptions of property, receipts, reasons for removal, and 
property passes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To maintain an inventory control over government property assigned 
to IRS employees for their use and to account for government property 
requiring repair.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (5) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

[[Page 54092]]

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services (Space and Property). (See the 
IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals who receive government property; request property 
passes; or who request repairs on equipment.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.009

SYSTEM NAME:
    Safety Program Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

PURPOSE:
    To administer safety programs.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and other individuals involved in IRS motor vehicle 
accidents, accidents, or injuries, on IRS property, or who have brought 
tort or personal property claims against the Service; individuals 
issued IRS driver's licenses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Individual driving records and license applications, motor vehicle 
accident reports, lost time and no-lost time personal injury reports, 
tort and personal property claims case files, informal and formal 
investigative report files. Injury information is contained in the 
Safety and Health Information System (SHIMS), which is part of the 
records of Treasury .011--Treasury Safety Incident Management 
Information System (70 Federal Register 44177-44197 (August 1, 2005)).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and Executive Order 12196.

PURPOSE:
    To administer the agency's health and safety program.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 part 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 an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (5) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (6) Provide information to the Department of Labor in connection 
with investigations of accidents occurring in the work place.
    (7) Provide information to other federal agencies for the purpose 
of effecting inter-agency salary offset or interagency administrative 
offset.
    (8) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee or other individual's name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record

[[Page 54093]]

pertaining to themselves may inquire in accordance with instructions 
appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be 
addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Individuals seeking access to any non-tax record contained in this 
system of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

RECORD SOURCE CATEGORIES:
    IRS employees, and other claimants and third party witnesses.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.012

SYSTEM NAME:
    Emergency Preparedness Cadre Assignments and Alerting Rosters 
Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who have been identified as emergency preparedness points 
of contact.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Cadre assignments: Personal information on employees; e.g., name, 
address, phone number, family data, security clearance, relocation 
assignment, etc. Alerting rosters: Current listing of individuals by 
name and title, stating their addresses (work, home, and email), and 
phone numbers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To identify emergency preparedness team members and their 
responsibilities; and to provide a means of contacting cadre members in 
the event of any emergency.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) 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 part 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) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12820 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Facilities Management and Security Services. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Cadre members.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.013

SYSTEM NAME:
    Identification Media Files System for Employees and Others Issued 
IRS Identification--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and contractors having one or more items of 
identification.

[[Page 54094]]

Federal and non-federal personnel working in or visiting IRS 
facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, home address, and other personal information and reports on 
loss, theft, or destruction of pocket commissions, enforcement badges 
and other forms of identification.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To track the issuance and loss of identification media used to 
authenticate IRS employees and to plan for efficient allocation and 
utilization of space based upon records showing use of IRS facilities.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 part 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) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee, contractor, or visitor's name and identification media 
serial number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Facilities Management and Security Services. See IRS 
Appendix below for address.

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Document 882, New Identification Badge Request; Form 11646, 
Proximity Card Badge Application; Form 12598, Lost Badge Record; Form 
4589, Lost or Forgotten Badge Record; Form 9516, Visitor Badge.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.014

SYSTEM NAME:
    Motor Vehicle Registration and Entry Pass Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are issued parking permits because they require 
continued access to IRS facilities; and parking area violators.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name of employee, registered owner of vehicle, office branch, 
telephone number, description of car, license number, employee's 
signature, name and expiration date of insurance, decal number; parking 
violations.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To track individuals to whom parking permits are issued and to whom 
parking violations are issued.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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

[[Page 54095]]

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 part 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) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, 
RETAINING,AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee or other individual's name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Facilities Management and Security Services. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below. The IRS may 
assert 5 U.S.C. 552a (d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Parking permits: Employees and other individuals to whom they are 
issued. Parking violations: Security guard personnel who issue the 
tickets.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.016

SYSTEM NAME:
    Security Clearance Files--Treasury/IRS.

SYSTEM LOCATION:
    Personnel Security Office. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and contractors who require security clearance, or have 
their security clearance canceled or transferred; individuals who have 
violated IRS security regulations regarding classified national 
security information.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, employing office, date of security clearance, level of 
clearance, reason for the need for the national security clearance, and 
any changes in such clearance. Security violations records contain name 
of violator, circumstance of violation and supervisory action taken.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and Executive Order 11222.

PURPOSE:
    To administer the national security clearance program.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS or DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information 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 part 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 agencies and on a need-to-know basis to 
determine the current status of an individual's security clearance.
    (4) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

[[Page 54096]]

RETRIEVABILITY:
    By name or Social Security Number of the employee.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Personnel Security (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Security Clearance Records: Employee, employee's personnel records, 
employee's supervisor. Security Violation Records: guard reports, 
security inspections, supervisor's reports, etc.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.021

SYSTEM NAME:
    Personnel Security Investigations--Treasury/IRS.

SYSTEM LOCATION:
    Personnel Security Office. See IRS Appendix below for address.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current, former and prospective employees of IRS, and private 
contractors at IRS and lock box facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to background investigations including 
application information, references, military service, work and 
academic history, financial and tax information, reports of findings 
and contacts with third party witnesses.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, Executive Orders 10450 and 11222.

PURPOSE:
    To carry out personnel security investigations as to a person's 
character, reputation and loyalty to the United States, so as to 
determine that person's suitability for employment, retention in 
employment, or the issuance of security clearances.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (7) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee's name or Social Security Number or administrative case 
control number.

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

[[Page 54097]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Personnel Security. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Subjects of investigation (through employment application forms and 
interviews, or financial information); third parties including Federal, 
state and local government agencies (police, court and vital statistics 
records), credit reporting agencies, schools and others; and tax 
returns and examination results.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36).
Treasury/IRS 34.022

SYSTEM NAME:
    Automated Background Investigations System (ABIS)--Treasury/IRS.

SYSTEM LOCATION:
    Personnel Security Office. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former employees of IRS, contractors for IRS/Treasury 
and Lockbox employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to background investigations, including: (1) 
ABIS records contain Personnel Security employee name, office, start of 
employment, series/grade, title, separation date; (2) ABIS tracking 
records contain investigative status information from point of 
initiation through conclusion; (3) ABIS timekeeping records contain 
assigned cases and distribution of time; (4) ABIS records contain 
background investigations; and (5) levels of clearance, date of 
clearance and any change in status of clearance.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, and Executive Order 11222.

PURPOSE:
    To track and administer background investigation records and to 
analyze trends in suitability matters.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that information may be disclosed to the adjudicative body 
to resolve issues of relevancy, necessity, or privilege pertaining to 
the information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.
    (8) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, 
RETAINING,AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of individual to whom it applies, Social Security Number, 
alias, or date of birth.

[[Page 54098]]

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Personnel Security. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Personnel Security employees, Subjects of investigation (through 
employment application forms and interviews, or financial information); 
third parties including Federal, state and local government agencies 
(police, court and vital statistics records), credit reporting 
agencies, schools and others; and tax returns and examination results.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36).
Treasury/IRS 34.037

SYSTEM NAME:
    Audit Trail and Security Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have accessed, by any means, information contained 
within IRS electronic or paper records or who have otherwise used any 
IRS computing equipment/resources, including access to Internet sites; 
individuals whose information is accessed using IRS computing 
equipment/resources; and IRS employees and contractors who use IRS 
equipment to end electronic communications.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records concerning the use of IRS computing equipment or other 
resources by employees, contractors, or other individuals to access IRS 
information; records concerning individuals whose information was 
accessed using IRS computing equipment/resources; records identifying 
what information accessed; records concerned the use of IRS computer 
equipment and other resources to send electronic communications; and 
records concerning the investigation of such incidents.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, and 18 U.S.C. 1030(a)(2)(B).

PURPOSE:
    To identify and track any unauthorized accesses to sensitive but 
unclassified information and potential breaches or unauthorized 
disclosures of such information or inappropriate use of government 
computers to access Internet sites for any purpose forbidden by IRS 
policy (e.g., gambling, playing computer games, or engaging in illegal 
activity), or to detect electronic communications sent using IRS 
systems in violation of IRS security policy.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (7) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

[[Page 54099]]

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name, Social Security Number (SSN), or the standard employee 
identification number (SEID) of employee, contractor, or other 
individual who has been granted access to IRS information, or to IRS 
equipment and resources, and by incident number. Also by name, SSN or 
Taxpayer Identification Number (TIN) of entities whose records were 
accessed.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Facilities Management and Security Services. See IRS 
Appendix below for address.

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 35.001

SYSTEM NAME:
    Reasonable Accommodation Request Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Prospective, current and former employees with disabilities who 
request reasonable accommodation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records that are used to determine qualification for reasonable 
accommodation (RA), including medical documentation.

AUTHORITY:
    5 U.S.C. 301; Title VII of the Civil Rights Act of 1964, as 
amended; Civil Rights Act of 1991; The Rehabilitation Act of 1973, 29 
U.S.C. 701 et seq., as amended; The Americans with Disabilities Act of 
1990, 42 U.S.C. 12101 et seq. (ADA); Executive Order 13164, Requiring 
Federal Agencies to Establish Procedures to Facilitate the Provision of 
Reasonable Accommodation (July 26, 2000).

PURPOSE:
    To track and administer reasonable accommodation requests.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records may be used as described below if 
the IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters presented, 
including asserted privileges. Information may also be disclosed to the 
parties in the alternative dispute resolution proceeding.
    (10) Disclose information to the Merit Systems Protection Board and 
the Office

[[Page 54100]]

of Special Counsel in personnel, discrimination, and labor management 
matters when relevant and necessary to their duties.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to the Office of Personnel Management 
and/or to the Equal Employment Opportunity Commission in personnel, 
discrimination, and labor management matters when relevant and 
necessary to their duties.
    (13) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Name of employee or applicant for employment who requests 
reasonable accommodation, and administrative case control number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Office of Equal Employment and Diversity. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individual requesting accommodation; individual's manager, 
individual's medical practitioner; agency medical representative.

EXEMPTIONS:
    None.
Treasury/IRS 36.001

SYSTEM NAME:
    Appeals, Grievances and Complaints Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computer center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Applicants for Federal employment, current and former Federal 
employees (including annuitants) who submit appeals, grievances, or 
complaints for resolution.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system of records contains information or documents relating 
to a decision or determination made by the IRS or other organization 
(e.g., Office of Personnel Management, Equal Employment Opportunity 
Commission, Merit Systems Protection Board) affecting the employment 
status of an individual. The records consist of the initial appeal or 
complaint, letters or notices to the individual, record of hearings 
when conducted, materials placed into the record to support the 
decision or determination, affidavits or statements, testimonies of 
witnesses, investigative reports, instructions to an agency about 
action to be taken to comply with decisions, and related 
correspondence, opinions and recommendations. Automated Labor and 
Employee Relations Tracking System (ALERTS) records are included to 
provide administrative tracking for personnel administration.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 1302, 3301, 3302, 4308, 5115, 5338, 5351, 5388, 7105, 
7151, 7154, 7301, 7512, 7701 and 8347, Executive Orders 9830, 10577, 
10987, 11222, 11478 and 11491; and Pub. L. 92-261 (EEO Act of 1972), 
and Pub. L. 93-259.

PURPOSE:
    To track, and process, employment-related appeals, grievances and 
complaints.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be only made as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public

[[Page 54101]]

authority, responsible for implementing or enforcing, or for 
investigating or prosecuting the violation of, a statute, rule, 
regulation, order, or license, when a record on its face, or in 
conjunction with other records, indicates a potential violation of law 
or regulation and the information disclosed is relevant to any 
regulatory, enforcement, investigative, or prosecutorial responsibility 
of the receiving authority.
    (5) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (6) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (7) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (8) Disclose information to a Member of Congress regarding the 
status of an appeal, complaint or grievance.
    (9) Disclose information to other agencies to the extent provided 
by law or regulation and as necessary to report apparent violations of 
law to appropriate law enforcement agencies.
    (10) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board or Equal Employment Opportunity 
Commission for the purpose of properly administering Federal Personnel 
Systems in accordance with applicable laws, Executive Orders and 
regulations.
    (11) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the individual and administrative case control number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Office of Equal Employment and Diversity and Human Capital 
Officer. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals who file complaints or grievances, IRS and/or other 
authorized Federal officials, affidavits or statements from employees, 
testimony of witnesses, official documents relating to the appeal, 
grievance, or complaints, and third party correspondence.

EXEMPTIONS:
    None.
Treasury/IRS 36.003

SYSTEM NAME:
    General Personnel and Payroll Records--Treasury/IRS.

SYSTEM LOCATION:
    Current employee personnel records: National Office, field, 
computing center and campus offices. Current employee payroll records: 
Transactional Processing Center (TPC), U.S. Department of Agriculture, 
National Finance Center. Former employee personnel records: The 
National Archives and Records Administration, National Personnel 
Records Center.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Prospective, current and former employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system consists of a wide variety of records relating to 
personnel actions and determinations made about an individual while 
employed in the Federal service, including information required by the 
Office of Personnel Management (OPM) and maintained in the Official 
Personnel File (OPF) or Employee Personnel File (EPF). Information is 
also maintained electronically in Automated Labor and Employee 
Relations Tracking System (ALERTS) and Totally Automated Personnel 
System (TAPS). Listing of employee pseudonyms and Forms 3081 is also 
included. This system also includes personnel and payroll records 
(e.g., office/building security records, disciplinary action records, 
travel/moving expense records, insurance/beneficiary records, personal 
addresses, personal telephone numbers, personal email addresses, 
emergency contact information, payroll deduction records).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 1302, 2951, 4118, 4308, 4506 and Executive Orders 
9397 and 10561.

PURPOSE:
    To administer personnel and payroll programs.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records may be used as described below if 
the IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the

[[Page 54102]]

employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS determines 
that the records are relevant and necessary to the proceeding or advice 
sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to a prospective employer of an IRS 
employee or former IRS employee.
    (10) Disclose information to hospitals and similar institutions or 
organizations involved in voluntary blood donation activities.
    (11) Disclose information to educational institutions for 
recruitment and cooperative education purposes.
    (12) Disclose information to financial institutions for payroll 
purposes.
    (13) Disclose information about particular Treasury employees to 
requesting Federal agencies or non-Federal entities under approved 
computer matching efforts, limited to only those data elements 
considered relevant to making a determination of eligibility under 
particular benefit programs administered by those agencies or entities 
or by the Department of the Treasury or any constituent unit of the 
Department, to improve program integrity, and to collect debts and 
other monies owed under those programs.
    (14) Disclose information to respond to state and local authorities 
for support garnishment interrogatories.
    (15) Disclose information to private creditors for the purpose of 
garnishment of wages of an employee if a debt has been reduced to a 
judgment.
    (16) Disclose records to the Office of Personnel Management, Merit 
Systems Protection Board, Equal Employment Opportunity Commission, and 
General Accounting Office for the purpose of properly administering 
Federal Personnel systems or other agencies' systems in accordance with 
applicable laws, Executive Orders, and applicable regulations;
    (17) Disclose information to a Federal, state, or local agency so 
that the agency may adjudicate an individual's eligibility for a 
benefit, such as a state unemployment compensation board, housing 
administration agency and Social Security Administration;
    (18) Disclose information to another agency such as the Department 
of Labor or Social Security Administration and state and local taxing 
authorities as required by law for payroll purposes;
    (19) Disclose information to Federal agencies to effect inter-
agency salary offset; to effect inter-agency administrative offset to 
the consumer reporting agency for obtaining commercial credit reports; 
and to a debt collection agency for debt collection services;
    (20) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
    Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures of debt 
information concerning a claim against an individual may be made from 
this system to consumer reporting agencies as defined in the Fair 
Credit Reporting Act (15 U.S.C. 1681a(f)) or the Federal Claims 
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Name, Social Security Number (SSN) or other employee identifier, 
such as standard employee identification number (SEID) or badge number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Human Capital Office. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its

[[Page 54103]]

content, may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the 
Disclosure Office for Privacy Act requests listed in the IRS Appendix 
below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Personnel and payroll records come from the individual to whom they 
apply or from agency officials.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None
Treasury/IRS 37.006

SYSTEM NAME:
    Correspondence, Miscellaneous Records, and Information Management 
Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Detroit Computing Center, Detroit, 
Michigan; Martinsburg, West Virginia; and Memphis, Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who correspond with OPR, individuals on whose behalf 
correspondence is initiated, and individuals who are the subject of 
correspondence; individuals who file, pursuant to 31 CFR part 10, 
program sponsor agreements for continuing professional education for 
enrolled agents or enrolled retirement plan agents; individuals who 
request, pursuant to 31 CFR part 10, authorization to make a special 
appearance before the IRS to represent another person in a particular 
matter; former Government employees who, pursuant to 31 CFR part 10, 
submit statements that their current firm has isolated them from 
representations that would create a post-employment conflict of 
interest; individuals who appeal from determinations that they are 
ineligible to engage in limited practice before the IRS under 31 CFR 
part 10; and individuals who serve as point of contact for 
organizations (including organizations that apply for recognition as a 
sponsor of continuing professional education for enrolled agents or 
enrolled retirement plan agents and tax clinics that request OPR to 
issue authorizations for special appearances to tax clinic personnel to 
practice before the IRS).

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence (including, but not limited to, letters, faxes, 
telegrams, and emails) sent and received; mailing lists of, and 
responses to, quality and improvement surveys of individuals; program 
sponsor agreements for continuing professional education; requests for 
authorization to make a special appearance before the IRS; statements 
of isolation from representations that would create a post-employment 
conflict of interest; appeals from determinations of ineligibility to 
engage in limited practice; records pertaining to consideration of 
these matters; and workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
    To permit OPR to manage correspondence, to track responses from 
quality and improvement surveys, to manage workloads, and to collect 
and maintain other administrative records that are necessary for OPR to 
perform its functions under the regulations governing practice before 
the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230, and its 
functions under other grants of authority.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by, the 
proceeding; and the IRS determines that the information is relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information 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 individual 
capacity if the DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding; and the IRS or the DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

[[Page 54104]]

RETRIEVABILITY:
    By individual's name. Non-unique names will be distinguished by 
addresses.

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

RETENTION AND DISPOSAL:
    Records are retained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, Appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system, 
or seeking to contest its content, may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, Appendix B. 
Inquiries should be addressed to the Disclosure Office for Privacy Act 
requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals, other correspondents, and Treasury Department records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 37.007

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

SYSTEM LOCATION:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Martinsburg, West Virginia; and Memphis, 
Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Subjects and potential subjects of disciplinary proceedings 
relating to attorneys, certified public accountants, enrolled agents, 
enrolled actuaries, enrolled retirement plan agents, appraisers, 
registered tax return preparers, and any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS; 
subjects or potential subjects of actions to deny eligibility to engage 
in limited practice before the IRS or actions to withdraw eligibility 
to practice before the IRS in any other capacity; individuals who have 
received disciplinary sanctions or whose eligibility to practice before 
the IRS has been denied or withdrawn; and individuals who have 
submitted to OPR information concerning potential violations of 31 CFR 
part 10.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information sent to, or collected by, OPR concerning potential 
violations of 31 CFR part 10, including disciplinary decisions and 
orders (and related records) of Federal or state courts, agencies, 
bodies, and other licensing authorities; records pertaining to OPR's 
investigation and evaluation of such information; records of 
disciplinary proceedings brought by OPR before administrative law 
judges, including records of appeals from decisions in such 
proceedings; petitions for reinstatement to practice before the IRS 
(and related records); Federal court orders enjoining individuals from 
representing taxpayers before the IRS; and press releases concerning 
such injunctions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
    To enforce and administer the regulations governing practice before 
the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230; to make 
available to the general public information about disciplinary 
proceedings and disciplinary sanctions; to assist public, quasi-public, 
or private professional authorities, agencies, organizations, and 
associations and other law enforcement and regulatory authorities in 
the performance of their duties in connection with the administration 
and maintenance of standards of integrity, conduct, and discipline; and 
to assist state tax agencies in their efforts to ensure compliance with 
ethical rules and standards of conduct by individuals authorized to 
practice or individuals who seek permission to practice before the 
agency.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by, the 
proceeding; and the IRS determines that the information is relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information 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 individual 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding; and the IRS or the 
DOJ determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement,

[[Page 54105]]

investigative, or prosecutorial responsibility of the receiving 
authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) Subject to the protective measures in 31 CFR part 10, make 
available for public inspection or otherwise disclose to the general 
public reports and decisions of the Secretary of the Treasury, or his 
delegate, in disciplinary proceedings, including any reports and 
decisions of the administrative law judge.
    (8) Make available for public inspection or otherwise disclose to 
the general public, after the final agency decision has been issued or 
after OPR has taken final action: (a) The name, mailing address, 
professional designation (attorney, certified public accountant, 
enrolled agent, enrolled actuary, enrolled retirement plan agent, or 
appraiser), type of disciplinary sanction, effective dates, and 
information about the conduct that gave rise to the sanction pertaining 
to individuals who have been censured, individuals who have been 
suspended or disbarred from practice before the IRS, individuals who 
have resigned as an enrolled agent or an enrolled retirement plan agent 
in lieu of a disciplinary proceeding being instituted or continued, 
individuals upon whom a monetary penalty has been imposed, and 
individual appraisers who have been disqualified; and (b) the name, 
mailing address, representative capacity (family member; general 
partner; full-time employee or officer of a corporation, association, 
or organized group; full-time employee of a trust, receivership, 
guardianship, or estate; officer or regular employee of a government 
unit; an individual representing a taxpayer outside the United States; 
or unenrolled return preparer), the fact of the denial of eligibility 
for limited practice, effective dates, and information about the 
conduct that gave rise to the denial pertaining to individuals who have 
been denied eligibility to engage in limited practice before the IRS 
pursuant to 31 CFR part 10.
    (9) Make available for public inspection or otherwise disclose to 
the general public: The name, mailing address, professional designation 
or representative capacity, the fact of being enjoined from 
representing taxpayers before the IRS, the scope of the injunction, 
effective dates, and information about the conduct that gave rise to 
the injunction pertaining to individuals who have been enjoined by any 
Federal court from representing taxpayers before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (11) Disclose upon written request to a member of the public who 
has submitted to OPR written information concerning potential 
violations of the regulations governing practice before the IRS: (a) 
That OPR is currently investigating or evaluating the information; (b) 
that OPR has determined that no action will be taken, because 
jurisdiction is lacking, because a disciplinary proceeding would be 
time-barred, or because the information does not constitute actionable 
violations of the regulations; (c) that OPR has determined that the 
reported conduct does not warrant a censure, suspension, or disbarment; 
and (d) if applicable, the name of the authority, agency, organization, 
or association or Department of the Treasury or IRS office to which OPR 
has referred the information.
    (12) Disclose to the Office of Personnel Management the identity 
and status of disciplinary cases in order for the Office of Personnel 
Management to process requests for assignment of administrative law 
judges employed by other Federal agencies to conduct disciplinary 
proceedings.
    (13) Disclose information to a state tax agency for tax 
administration purposes, including the agency's efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.
    (14) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name, Social Security Number (SSN) (where 
available), or complaint number pertaining to a disciplinary 
proceeding. Non-unique names will be distinguished by addresses.

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

RETENTION AND DISPOSAL:
    Records are retained in accordance IRM 1.15, Records Management 
(also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Office of Professional Responsibility, SE: OPR, 1111 
Constitution Avenue NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    This system of records may not be accessed for purposes of 
determining whether the system contains a record pertaining to a 
particular individual; the records are exempt under 5 U.S.C. 
552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Records Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals covered by this system of records; witnesses; Federal 
or state

[[Page 54106]]

courts, agencies, or bodies; professional authorities, agencies, 
organizations, or associations; state tax agencies; Treasury Department 
records; and public records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). (See 31 CFR 1.36.)
Treasury/IRS 37.009

SYSTEM NAME:
    Enrolled Agent and Enrolled Retirement Plan Agent Records --
Treasury/IRS.

SYSTEM LOCATION:
    Return Preparer Office (RPO), Internal Revenue Service (IRS), 
Washington, DC; Detroit Computing Center, Detroit, Michigan; 
Martinsburg, West Virginia, and Memphis, Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals currently or formerly enrolled to practice before the 
IRS; applicants for enrollment to practice before the IRS, including 
those who have appealed denial of applications for enrollment; and 
candidates for enrollment examinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Applications for enrollment to practice before the IRS; records 
pertaining to RPO's investigation and evaluation of eligibility for 
enrollment; appeals from denials of applications for enrollment (and 
related records); records relating to enrollment examinations, 
including candidate applications, answer sheets, and examination 
scores; applications for renewal of enrollment, including information 
on continuing professional education; and administrative records 
pertaining to enrollment status, including current status, dates of 
enrollment, dates of renewal, and dates of resignation or termination.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
    To administer the enrollment program under the regulations 
governing practice before the IRS, which are set out at 31 CFR part 10 
and are published in pamphlet form as Treasury Department Circular No. 
230; to make available to the general public sufficient information to 
assist taxpayers in locating enrolled individuals and in accurately 
verifying individuals' enrollment status; to assist public, quasi-
public, or private professional authorities, agencies, organizations, 
and associations and other law enforcement and regulatory authorities 
in the performance of their duties in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline; and to assist state tax agencies in their efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to the Department of Justice (DOJ when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by, the 
proceeding; and the IRS determines that the information is relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information 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 individual 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding; and the IRS or the 
DOJ determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (4) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) Make available for public inspection or otherwise disclose to 
the general public the name, enrollment number, and enrollment status 
(active, inactive, inactive retired, terminated for failure to meet the 
requirements for renewal of enrollment, or resigned for reasons other 
than in lieu of a disciplinary proceeding being instituted or 
continued, including effective dates), as well as the mailing address, 
company or firm name, telephone number, fax number, email address, and 
Web site address, pertaining to individuals who are, or were, enrolled 
to practice before the IRS.
    (8) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, which 
individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified public 
accountancy boards, to assist such authorities, agencies, 
organizations, or associations in meeting their responsibilities in 
connection with the administration and maintenance of standards of 
integrity, conduct, and discipline.
    (9) Disclose information to a state tax agency for tax 
administration purposes, including the agency's efforts to ensure 
compliance with ethical rules and standards of conduct by individuals 
authorized to practice or individuals who seek permission to practice 
before the agency.
    (10) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the

[[Page 54107]]

system of records has been compromised; (b) the IRS has determined that 
as a result of the suspected or confirmed compromise there is a risk of 
harm to economic or property interests, identity theft or fraud, or 
harm to the security or integrity of this system or other systems or 
programs (whether maintained by the IRS or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the IRS' efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name (including other names used), Social Security 
Number (SSN) (where available), enrollment examination candidate 
number, enrollment application control number, enrollment number, or 
street address. Non-unique names will be distinguished by addresses.

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

RETENTION AND DISPOSAL:
    Records are retained in accordance with IRM 1.15, Records 
Management (also see Documents 12820 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Return Preparer Office. See IRS Appendix below for 
address.

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, or bodies; professional authorities, 
agencies, organizations, or associations; state tax agencies; Treasury 
Department records; and public records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). (See 31 CFR 1.36.)
Treasury/IRS 37.111

SYSTEM NAME:
    Preparer Tax Identification Number (PTIN) Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, Field Offices, Campuses, and Computing Centers. 
(See IRS Appendix below for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Applicants for a PTIN; registered paid tax return preparers 
(individuals issued a PTIN); individuals whose application or 
registration is rejected, revoked, or suspended. Individual providers 
of continuing education for paid tax return preparers, including 
applicants for IRS approval, approved providers, and former providers. 
Individual contractors who assist the IRS in reviewing continuing 
education provider applications. Individuals who communicate with the 
IRS regarding the paid tax return preparer registration program or 
about any specific paid tax return preparer or continuing education 
provider.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Administrative records pertaining to paid tax return preparers, 
including records pertaining to applications for registration, renewal 
of registration, revocations, suspensions, and appeals; records 
pertaining to IRS investigation and evaluation of eligibility for 
registration; records relating to proof of identity for applicants who 
do not have Social Security Numbers; records related to competency 
testing, including applications, answer sheets, and test scores; 
records related to background, fingerprint, and tax compliance checks; 
records on continuing education requirements to become a registered 
paid tax return preparer; and information related to testing and 
education exemptions due to supervised status and types of returns 
prepared. Records pertaining to individual providers of continuing 
education for paid tax return preparers, including applications for IRS 
approval of courses or programs, grants and denials of such 
applications, and records of participation in offered courses and 
programs. Records pertaining to individual contractors who assist IRS 
in reviewing continuing education provider applications. Records 
pertaining to received communications.
    Note: Disciplinary records pertaining to registered paid tax return 
preparers are maintained in Treasury/IRS 37.007, Practitioner 
Disciplinary Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.

PURPOSE(S):
    To administer records pertaining to the issuance of PTINs to 
registered paid tax return preparers.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Returns and return information may be disclosed only as authorized 
by 26 U.S.C. 6103. Material covered by rule 6(e) of the Federal Rules 
of Criminal Procedure may be disclosed only as permitted by that rule. 
All other records may be used as described below if the IRS deems that 
the purpose of the disclosure is compatible with the purpose for which 
IRS collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to

[[Page 54108]]

the proceeding. Information may be disclosed to the adjudicative body 
to resolve issues of relevancy, necessity, or privilege pertaining to 
the information.
    (3) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters presented, 
including asserted privileges. Information may also be disclosed to the 
parties in the alternative dispute resolution proceeding.
    (4) Disclose to a Federal, state, local, or tribal agency, or other 
public authority, which has requested information relevant or necessary 
to hiring or retaining an employee, or issuing or continuing a 
contract, security clearance, license, grant, or other benefit.
    (5) Disclose pertinent information to an appropriate Federal, 
state, local, or tribal agency, or other public authority, responsible 
for implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (6) Disclose information to foreign governments in accordance with 
international agreements.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Make available for public inspection or otherwise disclose to 
the general public, after the final agency decision has been issued or 
after OPR has taken final action: (a) The name, mailing address, 
professional designation (attorney, certified public accountant, 
enrolled agent, enrolled actuary, enrolled retirement plan agent 
appraiser, registered tax return preparer, or any individual who for 
compensation prepares or assists with the preparation of all or 
substantially all of a tax return, claim for refund, or other document 
pertaining to any taxpayer's liability for submission to the IRS), type 
of disciplinary sanction, effective dates, and information about the 
conduct that gave rise to the sanction pertaining to individuals who 
have been censured, individuals who have been suspended or disbarred 
from practice before the IRS, individuals who have resigned as an 
enrolled agent, an enrolled retirement plan agent, or a registered tax 
return preparer in lieu of a disciplinary proceeding being instituted 
or continued, individuals upon whom a monetary penalty has been 
imposed, and individual appraisers who have been disqualified; and (b) 
the name, mailing address, representative capacity (family member; 
general partner; full-time employee of officer of a corporation, 
association, or organized group; full-time employee of a trust, 
receivership, guardianship, ore state; officer or regular employee of a 
government unit; an individual representing a taxpayer outside the 
United States; or unenrolled return preparer), the fact of the denial 
of eligibility for limited practice, effective dates, and information 
about the conduct that gave rise to the denial pertaining to 
individuals who have been denied edibility to engage in limited 
practice before the IRS pursuant to 31 CFR part 10.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to a person the 
fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (11) Disclose information to a supervised tax return preparer 
sufficient to identify the supervising tax return preparer, and 
information to a supervising tax return preparer sufficient to identify 
the tax return preparers who have named that individual as their 
supervisor.
    (12) Disclose information to a contractor's financial institution 
to the extent necessary for the processing of PTIN application and 
registration fee payments.
    (13) Disclose information to a former employee of the IRS to the 
extent necessary for personnel-related or other official purposes when 
the IRS requires information and/or consultation assistance from the 
former employee regarding a matter within that person's former area of 
responsibility.
    (14) Disclose information to the public sufficient to identify 
individuals who have registered with the IRS as a paid tax return 
preparer and been issued a PTIN, and to advise the public when such an 
individual is removed from the program.
    (15) Disclose information to the public sufficient to identify 
individual providers of continuing education for paid tax return 
preparers, including contact information.
    (16) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with IRS efforts to respond to the suspected or confirmed compromise 
and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper and electronic media.

RETRIEVABILITY:
    Records pertaining to paid tax return preparers may be retrieved by 
the preparer's PTIN, name, Taxpayer Identification Number (Social 
Security Number or Employer Identification Number), or application 
number. Records pertaining to individual continuing education providers 
may be retrieved by provider name, Taxpayer Identification Number, 
application number, or course or program number. Records pertaining to 
contractors may be retrieved by contractor name or Taxpayer 
Identification Number, or by contract number. Records pertaining to 
communications with individuals regarding the paid tax return preparer 
registration program may be retrieved by the name of the individual or 
the name or other identifying information of a paid tax return preparer 
or a continuing education provider identified in the communication. 
Records may also be retrieved by IRS employee identification number for 
the employee assigned to the case, project, or determination.

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

RETENTION AND DISPOSAL:
    Record retention will be established in accordance with the 
National Archives and Records Administration Regulations Part 1228, 
Subpart B--Scheduling Records.

[[Page 54109]]

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Return Preparer Office. See IRS Appendix below for 
address.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR, 
Part 1, Appendix B. Inquiries should be addressed as in ``Record Access 
Procedures'' below. This system of records contains records that are 
exempt from the notification, access and contest requirements pursuant 
to 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORDS PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
With respect to records other than tax records, see ``Notification 
Procedure'' above.

RECORDS SOURCE CATEGORIES:
    Applicants and registered paid tax return preparers; Treasury and 
other Federal agency records; state and municipal government agencies; 
contractors; continuing education providers; witnesses; professional 
organizations; publicly available records such as real estate records 
and news media.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36)
Treasury/IRS 42.001

SYSTEM NAME:
    Examination Administrative Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who are being considered for examination, or who are, or 
were, examined to determine an income, estate and gift, excise, or 
employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory materials required in making a tax determination or 
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case. This system also 
includes other management information related to a case and used for 
tax administration purposes, including classification and scheduling 
records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To document the examinations of tax returns or other determinations 
as to a taxpayer's tax liability; to document determinations whether or 
not to examine a taxpayer; and to analyze trends in taxpayer 
compliance.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USES AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer's name, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS), and document locator number (DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioners, W&I, SB/SE., TE/GE, and LB&I. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Taxpayers' returns, books and records; informants and other third 
party witnesses; city and state governments; other Federal agencies; 
examinations of other taxpayers; and taxpayers' representatives.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.002

SYSTEM NAME:
    Excise Compliance Programs--Treasury/IRS.

SYSTEM LOCATION:
    SB/SE (Excise Program) area and campus offices. (See the IRS 
Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    These records include information about individuals engaged in any 
taxable activity related to excise taxes; the filing, preparing, or 
transmitting of Federal excise taxes; or witnesses or other parties 
with knowledge of such taxable activity.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include information about individuals who are the 
subject of excise tax compliance programs administered by the IRS, 
including records pertaining to witnesses or other parties with 
knowledge of such taxable activity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

[[Page 54110]]

PURPOSE:
    These records are used to administer the Federal Excise Compliance 
Program.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE OF SUCH USE:
    Disclosure of return and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrievable by taxpayer name and Taxpayer 
Identification Number (TIN) (e.g., Social Security Number (SSN), 
Employer Identification Number (EIN), or similar number assigned by 
IRS), or document locator number (DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner SB/SE (Excise Program), (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Filed IRS Forms 720, 720-TO/CS, 637, 2290, 8849; Customs Form 7501, 
Entry Summary; dyed diesel fuel inspections; individuals engaged in any 
activity related to excise taxes, or the filing, preparing, or 
transmitting of excise taxes; witnesses or other parties with knowledge 
of such activity.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Records maintained in this system have been designated as exempt 
from 5 U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4), (e)(1), (e)(4)(G), 
(H), and (I), and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
TREASURY/IRS 42.005

SYSTEM NAME:
    Whistleblower Office Records--Treasury/IRS.

SYSTEM LOCATION:
    Whistleblower Office, Washington, DC, and Ogden Campus, Ogden, 
Utah.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    These records include information about individuals who submit 
allegations of possible tax noncompliance and claims for award to the 
Whistleblower Office (``claimants''), claimants' representatives, and 
the taxpayers and third parties about whom the information is received, 
which is pertinent to a claim for award.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include claimant identity information, allegation 
information received, claims or award (including supporting information 
or documentation), information pertaining to any civil or criminal 
investigation initiated, or expanded, as a result of the allegations 
received by the Whistleblower Office, any other information pertinent 
to the Whistleblower Office's determination as to the amount, if any, 
of any award for which the claimant may be eligible under 26 U.S.C. 
7623, including information pertaining to appeals of award 
determinations to the Tax Court (including the results of such 
appeals).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    26 U.S.C. 7623 and 7801, and 5 U.S.C. 301.

PURPOSE(S):
    The records in this system will be used to administer the claimant 
award program under 26 U.S.C. 7623.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.
    To the extent authorized by 26 U.S.C. 6103, disclosure may also be 
made to appropriate agencies, entities, and persons when: (1) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (2) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (3) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Data is retrieved by the name or Taxpayer Identification Number 
(TIN) of the claimant(s), of the taxpayer(s) who are the subject(s) of 
the allegation(s), or of third parties identified in the records; the 
name or Centralized Authorization File (CAF) number of the claimant's 
representative; or an award claim number assigned by the Whistleblower 
Office.

SAFEGUARDS:
    Access controls are not less than those published in IRM 10.8, 
Information

[[Page 54111]]

Technology (IT) Security, and IRM 10.2, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Whistleblower Office, SE: WO, 1111 Constitution Avenue 
NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or to 
contest the content of records; the records are exempt under 5 U.S.C. 
552a(k)(2).

CONTESTING RECORDS PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORDS SOURCE CATEGORIES:
    Claimants and their representatives; Department of the Treasury 
employees and records; newspapers, court records, and other publicly 
available information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant 
to 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 42.008

SYSTEM NAME:
    Audit Information Management System (AIMS)--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose tax returns are under the jurisdiction of examiners 
in W&I, SB/SE., TE/GE and LB&I

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, address, and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
other similar number assigned by the IRS) of taxpayers; information 
from the Master Files (IRS 24.030 and 24.046) and a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain information about returns in inventory and closed 
returns.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
    AND DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 1220).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I, SB/SE., TE/GE and LB&I. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and examination files.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.017

SYSTEM NAME:
    International Enforcement Program Information Files--Treasury/IRS.

SYSTEM LOCATION:
    Division Commissioner, LB&I (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Any individual having foreign business or financial activities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Listing of individual taxpayers, Taxpayer Identification Number 
(TIN) (e.g., Social Security Number (SSN), Employer Identification 
Number (EIN), or similar number assigned by IRS), summary of income 
expenses, financial information as to foreign operations or financial 
transactions, acquisition of foreign stock, controlling interest of a 
foreign corporation, organization or reorganization of foreign 
corporation examination results, information concerning potential tax 
liability, records pertaining to Advanced Pricing Agreements and mutual 
agreements.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To monitor the International Enforcement Program.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Disclosure of tax convention information 
may be made only as provided by 26 U.S.C. 6105. All other records may 
be used as

[[Page 54112]]

described below if the IRS deems that the purpose of the disclosure is 
compatible with the purpose for which IRS collected the records, and no 
privilege is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, LB&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax convention and treaty partners; individual's tax returns; 
examinations of other taxpayers; and public sources of information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4),(e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.021

SYSTEM NAME:
    Compliance Programs and Projects Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who may be involved in tax evasion schemes or 
noncompliance schemes, including but not limited to withholding 
noncompliance or other areas of noncompliance grouped by industry, 
occupation, or financial transactions; individuals who may be selling 
or promoting abusive tax schemes or abusive tax avoidance transactions; 
individuals who may be in noncompliance with tax laws concerning tax 
exempt organizations, return preparers, corporate kickbacks, or 
questionable Forms W-4, tax evasion schemes involving identity theft, 
among others.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to individuals in compliance projects and 
programs, and records used to consider individuals for selection in 
these compliance projects and programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track information relating to special programs and projects to 
identify non-compliance schemes and to select individuals involved in 
such schemes for enforcement actions.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
other similar number assigned by the IRS), or document locator number 
(DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioners, W&I, SB/SE. TE/GE, and LB&I. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I)

[[Page 54113]]

and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 
1.36).
Treasury/IRS 42.027

SYSTEM NAME:
    Data on Taxpayers' Filings on Foreign Holdings--Treasury/IRS.

SYSTEM LOCATION:
    Division Commissioner, LB&I. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file Form 5471, Information Return with respect to 
a Foreign Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Names of individuals who file Form 5471.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To monitor individuals who file Form 5471, Controlled Foreign 
Corporation.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
similar number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, LB&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Form 5471.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 42.031

SYSTEM NAME:
    Anti-Money Laundering/Bank Secrecy Act (BSA) and Form 8300 
Records--Treasury/IRS.

SYSTEM LOCATION:
    Computing Center and field offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals subject to the reporting and recordkeeping requirements 
of the BSA, including:
    (1) Individuals whose businesses provide any of the financial 
services which subject them to the reporting, recordkeeping or 
registration requirements of the laws commonly known as the Bank 
Secrecy Act (BSA), or the related reporting and recordkeeping 
requirements of 26 U.S.C. 6050I.
    (2) Individuals acting as employees, owners or customers of such 
institutions or involved, directly or indirectly, in any transaction 
with such institutions. Examples of institutions that offer financial 
services are: Currency dealers, check cashiers, money order or 
traveler's check issuers, sellers, or redeemers, casinos, card clubs, 
and other money transmitters.
    (3) Individuals who are required to file reports or maintain 
records required under the Bank Secrecy Act, such as the Report of 
Foreign Bank and Financial Accounts and related records.
    (4) Persons who may be witnesses or may otherwise provide 
information concerning these individuals.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records relate to the administration of the IRS anti-money 
laundering program including the registration, reporting and 
recordkeeping requirements of the BSA and 26 U.S.C. 6050I. They may 
also relate to individuals who, based upon certain tolerances, exhibit 
patterns of financial transactions suggesting noncompliance with the 
registration, reporting and recordkeeping requirements of the BSA and 
26 U.S.C. 6050I. Records may also relate to individuals who are 
required to file reports or maintain records required under the Bank 
Secrecy Act, such as the Report of Foreign Bank and Financial Accounts 
and related records. Records may also relate to IRS administrative 
actions, such as notification, educational or other outreach efforts, 
examination results, and civil or criminal referrals.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 31 U.S.C. 5311-5332, 26 U.S.C. 6050I, and 7801.

PURPOSE:
    To administer 26 U.S.C. 6050I and the Bank Secrecy Act.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USE:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the

[[Page 54114]]

purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to appropriate Federal, state, local or 
foreign agencies responsible for investigating or prosecuting the 
violations of or for enforcing or implementing a statute, rule, 
regulation, order, or license, where the Service becomes aware of an 
indication of a potential violation of civil or criminal law or 
regulation, or the use is required in the conduct of intelligence or 
counter-intelligence activities, including analysis, to protect against 
international terrorism.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to any agency, including any State 
financial institutions supervisory agency, United States intelligence 
agency or self-regulatory organization registered with the Securities 
and Exchange Commission or the Commodity Futures Trading Commission, 
upon written request of the head of the agency or organization. The 
records shall be available for a purpose that is consistent with title 
31, as required by 31 U.S.C. 5319.
    (8) Disclose information to representatives of the National 
Archives and Records Administration (NARA) who are conducting records 
management inspections under authority of 44 U.S.C. 2904 and 2906.
    (9) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THIS SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Name and Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), Employer Identification Number (EIN), or similar 
number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

SOURCE CATEGORIES:
    The system contains material for which sources need not be 
reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.888

SYSTEM NAME:
    Qualifying Therapeutic Discovery Project Records--Treasury/IRS.

SYSTEM LOCATION:
    IRS Campus, Ogden, UT.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file an Application for a Qualifying Therapeutic 
Discovery Project credit (or grant in lieu of credit) in their 
individual capacity or on behalf of their sole proprietorship.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include information pertaining to the IRS's 
administration of the Qualifying Therapeutic Discovery Project Program. 
Records include, but are not limited to the application, including Form 
8942 and the Project Information Memorandum, representative 
authorization information, and a unique administrative control 
identifier associated with each application for certification. The 
records may contain taxpayer names, Taxpayer Identification Numbers 
(TIN), and (Social Security Numbers (SSN).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 48D and 7801. Section 9023(a) of The 
Patient Protection and Affordable Care Act (Pub. L. 111-148) as amended 
by the Health Care and Education

[[Page 54115]]

Reconciliation Act of 2010 (Pub. L. 111- 152) [Affordable Care Act].

PURPOSE:
    To administer, in consultation with the Department of Health & 
Human Services, a qualifying therapeutic discovery project program to 
consider and award certifications for qualified investments eligible 
for the credit (or, at the taxpayer's election, the grant) to 
qualifying therapeutic discovery project sponsors.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) To disclose certain information to the public regarding the 
amount of the grant, the identity of the person to whom the grant was 
made, and a description of the project with respect to which the grant 
was made in accordance with the intent of Congress to publicize the 
projects that show significant potential to produce new and cost-saving 
therapies, support good jobs, and increase U.S. competitiveness.
    (2) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (3) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (7) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.
    (8) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (Social 
Security Number (SSN), Employer Identification Number (EIN), or similar 
number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, SB/SE., 5000 Ellin Road, New Carrollton, MD 
20706.

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below. The IRS may 
assert 5 U.S.C. 552a(d)(5) as appropriate.

CONTESTING RECORDS PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For all other records, see ``Records Access Procedures'' above.

RECORDS SOURCE CATEGORIES:
    Records in this system are provided by the applicants, the 
Department of Health and Human Services, and the IRS taxpayer account 
records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 44.001

SYSTEM NAME:
    Appeals Case Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, campus, and field offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who seek administrative review of IRS proposed 
adjustments and collection actions with which they disagree. Persons 
who seek administrative review of initial Freedom

[[Page 54116]]

of Information Act (FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory materials required in making a tax determination or 
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case, including history 
notes and work papers required in an administrative review of an 
assessment or other initial tax determination, collection action, or 
FOIA determination. This system also includes other management 
information related to a case.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
    To document the actions taken during Appeals' administrative review 
of IRS proposed adjustments, collection actions, or Freedom of 
Information Act (FOIA) initial determinations.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 44.003

SYSTEM NAME:
    Appeals Centralized Data (ACD)--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who seek administrative review of IRS proposed 
adjustments and collection actions with which they disagree. 
Individuals who seek administrative review of initial Freedom of 
Information Act (FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information from 24.030, 24.046, 42.001, and 44.001 systems, 
related internal management information, including the taxpayer's DIF 
Score, and a code identifying taxpayers that threatened or assaulted 
IRS employees. Information pertaining to FOIA cases under 
administrative appeal.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
    To track information about cases in inventory and closed cases.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name and Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), Employer Identification Number (EIN), or other 
similar number assigned by the IRS).

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

[[Page 54117]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account. 
FOIA administrative appeals and agency entries made in the 
administration of the FOIA appeal. Also, time reports prepared by 
Appeals Officers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 44.004

SYSTEM NAME:
    Art Case Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office (Appeals). (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Famous or noted artists whose works have been evaluated by the 
Commissioner's Art Panel or its staff for use in a taxpayer's case.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Commissioner's Art Panel or its staff decisions on values of works 
of art by named artists and appraisal documentation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To establish value of art works for purposes of tax administration.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (8) Disclose information to foreign governments in accordance with 
international agreements.
    (9) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer, artist, and appraiser name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix

[[Page 54118]]

B. Inquiries should be addressed as in ``Record Access Procedures'' 
below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Commissioner's Art panel and staff decisions and appraisal 
documentation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 44.005

SYSTEM NAME:
    Expert Witness and Fee Appraiser Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Expert witnesses for litigation and appraisers, including Art 
Advisory Panelists whose services may be or are used.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Biographical data, application letters, or list of expert/appraiser 
names by specialty.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track individuals available for expert witness and appraisal 
services.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (8) Disclose information to foreign governments in accordance with 
international agreements.
    (9) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Expert witness or appraiser name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    See ``Records Access Procedure'' above.

RECORD SOURCE CATEGORIES:
    Expert witnesses, appraisers, or public sources.

[[Page 54119]]

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 46.002

SYSTEM NAME:
    Criminal Investigation Management Information System (CIMIS) and 
Case Files--Treasury/IRS.

SYSTEM LOCATION:
    National Office (Criminal Investigation), field, campus, and 
computing center offices. (See the IRS Appendix below for address.)

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 with 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 nonconformance 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, 31 U.S.C. 5311-5332, 26 U.S.C. 7801, and Department 
of the Treasury Delegation Orders and Directives authorizing CI to 
conduct investigations into specified non-tax crimes.

PURPOSE:
    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 taxpayer 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, 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 part 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

[[Page 54120]]

persons when: (a) The IRS suspects or has confirmed that the security 
or confidentially of information in the system of records has been 
compromise; (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 interest, 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, Social Security Number, 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 identify theft or other fraudulent refund or tax scheme; 
identity of the individuals(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, 
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking notification of an 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 [Insert Federal Register Publication Date]. 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:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.003

SYSTEM NAME:
    Confidential Informants--Treasury/IRS.

SYSTEM LOCATION:
    National Office (Criminal Investigation) and field offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former confidential informants; subjects of 
confidential informants' reports.

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., and 
Department of the Treasury delegation orders and directives authorizing 
CI to conduct investigations into specified non-tax crimes.

PURPOSE:
    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 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, 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 part 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

[[Page 54121]]

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 appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentially of information in the system of records has been 
compromise; (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 interest, 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 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, 
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking notification of an 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 [Insert Federal Register Publication Date]. 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:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.005

SYSTEM NAME:
    Electronic Surveillance and Monitoring Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office (Criminal Investigation). (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Subjects of electronic surveillance 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, and 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq., 
and Department of the 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 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

[[Page 54122]]

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 part 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, then 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 appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentially of information in the system of records has been 
compromise; (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 interest, 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 (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.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the record 
control schedules applicable to the records of Criminal Investigation, 
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking notification of an 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 [Insert Federal Register Publication Date]. 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 Process'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Process'' 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:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.015

SYSTEM NAME:
    Relocated Witnesses--Treasury/IRS.

SYSTEM LOCATION:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Relocated witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to the relocation of witnesses for their 
protection.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.

[[Page 54123]]

    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By relocated witness' name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.050

SYSTEM NAME:
    Automated Information Analysis and Recordkeeping System--Treasury/
IRS.

SYSTEM LOCATION:
    National Office (Criminal Investigation), field, campus, and 
computing center offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers and other individuals involved in financial transactions 
that require the filing of information reflected in the ``Categories of 
records'' below.

CATEGORIES OF RECORDS IN THE SYSTEM:
    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 transaction. Such transactions include international 
transportation of currency or monetary instruments, cash payments of 
$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 copies from other 
systems of record, including: Customer Account Data Engine Individual 
Master File (Treasury/IRS 24.030); Customer Account Data Engine 
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, and 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq., 
and 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 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, 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 part 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

[[Page 54124]]

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, then 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 appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentially of information in the system of records has been 
compromise; (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 interest, 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).Social Security Number

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, 
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking notification of an 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 [Insert Federal Register Publication Date]. 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 Process'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Process'' 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:
    This system is exempt from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1)-(4), 
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), 
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2) 
and (k)(2). Additionally, pursuant to 5 U.S.C. 552a(k)(2), it is exempt 
from 5 U.S.C. 552a (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of 
the Privacy Act. (See 31 CFR 1.36).
Treasury/IRS 48.001

SYSTEM NAME:
    Disclosure Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, computing center, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Subjects of ex parte orders or written requests for tax 
information in non-tax criminal matters or with respect to terrorist 
activities under 26 U.S.C. 6103(i).
    (2) Persons who have made requests or demands for IRS information 
under Treas. Reg. 301.9000-1 through -6 in matters falling under the 
jurisdiction of Privacy, Governmental Liaison and Disclosure (PGLD).
    (3) Requesters of and intended recipients of letter forwarding 
services.
    (4) Persons who have applied for Federal employment or presidential 
appointments and applicants for Department of Commerce ``E'' Awards, 
for whom tax checks have been requested.
    (5) Requesters for access to records pursuant to 26 U.S.C. 6103, 
the Freedom of Information Act (FOIA), 5 U.S.C. 552, and initiators of 
requests for access, amendment or other action pursuant to the Privacy 
Act of 1974, 5 U.S.C. 552a.
    (6) Individuals identified on Forms 10848, Report of Inadvertent 
Disclosure of Tax and Privacy Act Information.
    (7) Individuals identified by, or initiating other correspondence 
or inquiries with, matters falling under the jurisdiction of PGLD.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence, demands and requests for IRS records, responses to 
those requests, notes and other background information, copies of 
records secured, testimony authorizations, tax check

[[Page 54125]]

documentation, Forms 10848, any documents related to the processing of 
FOIA, PA or other requests.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 552, 552a and 26 U.S.C. 7801.

PURPOSE:
    To track the processing of requests or demands for agency records 
under applicable laws and regulations concerning the disclosure of 
official information.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) Disclose information 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 part 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 an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose debtor information to a Federal payer agency for 
purposes of salary and administrative offsets, to a consumer reporting 
agency to obtain commercial credit reports, and to a debt collection 
agency for debt collection services.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or Taxpayer Identification Number (TIN) (e.g., Social 
Security number (SSN), Employer Identification Number (EIN), or other 
similar number assigned by the IRS).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management also see Documents 12829 and 12990.

SYSTEM MANAGER AND ADDRESS:
    Director, Privacy, Governmental Liaison & Disclosure. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 48.008

SYSTEM NAME:
    Defunct Special Service Staff Files Being Retained Because of 
Congressional Directive--Treasury/IRS.

SYSTEM LOCATION:
    National Office (Privacy, Governmental Liaison & Disclosure). (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals suspected of violating the internal revenue law by the 
Special Service Staff before its discontinuation on August 23, 1973.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Individual Master File printouts; returns and field reports; 
information from other law enforcement government investigative 
agencies; Congressional Reports, and news media articles.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To preserve under Congressional Directive the activities of the 
Special

[[Page 54126]]

Services Staff before its discontinuation in order to permit subjects 
of the former Special Services Staff to view records about themselves. 
This system is no longer being used by the Internal Revenue Service. 
The Special Service Staff was abolished on August 13, 1973.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding 
and the IRS determines that the records are relevant and necessary to 
the proceeding or advice sought.
    (2) 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 part 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) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records.

RETRIEVABILITY:
    By subject name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Privacy, Governmental Liaison & Disclosure. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below. The IRS may 
assert 5 U.S.C. 552a(d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    News media articles, taxpayers' returns and records, informant and 
third party information, other Federal agencies and examinations of 
related or other taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 49.001

SYSTEM NAME:
    Collateral and Information Requests System--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, campus, and computing center offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens, resident aliens, and nonresident aliens whose tax 
matters come under the jurisdiction of the U.S. competent authority in 
accordance with pertinent provisions of tax treaties with foreign 
countries.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of interviews with witnesses regarding financial 
transactions of taxpayers; employment data; bank and brokerage house 
records; probate records; property valuations; public documents; 
payments of foreign taxes; inventories of assets; business books and 
records.
    These records relate to tax investigations conducted by the IRS 
where some aspects on an investigation must be pursued in foreign 
countries pursuant to the various tax conventions between the United 
States and foreign governments. The records also include individual 
case files of taxpayers on whom information (as is pertinent to 
carrying out the provisions of the convention or preventing fraud or 
fiscal evasion in relation to the taxes which are the subject of this 
convention) is exchanged with foreign tax officials of treaty 
countries.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of correspondence and other documentation with 
respect to the exchange of information requests by or to foreign 
governments with which the U.S. maintains tax treaties.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Disclosure of tax treaty information may be 
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e) 
of the Federal Rules of Criminal Procedure may be disclosed only as 
permitted by that rule. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is

[[Page 54127]]

compatible with the purpose for which IRS collected the records, and no 
privilege is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, LB&I. See the IRS Appendix below for 
address.

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 49.002

SYSTEM NAME:
    Tax Treaty Information Management System--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, campus, and computing center offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens, resident aliens, and nonresident aliens whose tax 
matters come under the jurisdiction of the U.S. competent authority in 
accordance with pertinent provisions of tax treaties with foreign 
countries.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Management information regarding investigations of, or information 
exchange requests about taxpayers pursuant to tax treaties between the 
United States and foreign governments, including information from the 
Master File, including the taxpayer's DIF Score, and a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track the inventory of individual case files of taxpayers who 
request competent authority assistance pursuant to the provisions of 
income tax treaties, or about whom information exchange requests are 
made by foreign governments pursuant to applicable tax treaties.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Disclosure of tax treaty information may be 
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e) 
of the Federal Rules of Criminal Procedure may be disclosed only as 
permitted by that rule. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, LB&I. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I)

[[Page 54128]]

and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 
1.36).
Treasury/IRS 50.001

SYSTEM NAME:
    Tax Exempt & Governmental Entities (TE/GE) Correspondence Control 
Records--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, campus, and computing center offices (TE/
GE). (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Requesters of letter rulings and determination letters, and 
subjects of field office requests for technical advice and assistance 
and other correspondence, including correspondence associated with 
section 527 organizations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, date, nature and subject of an assignment, and work history. 
Sub-systems include case files and section 527 records that contain the 
correspondence, internal memoranda, digests of issues involved in 
proposed revenue rulings, and related material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103 and 6104 where applicable. All other records 
may be used as described below if the IRS deems that the purpose of the 
disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of requester or the subject of a letter ruling, 
determination letter, or other correspondence.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, TE/GE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
Appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Individuals who request rulings, determination letters, or submit 
other correspondence, and field offices requesting technical advice or 
assistance.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 50.003

SYSTEM NAME:
    Tax Exempt & Government Entities (TE/GE) Reports of Significant 
Matters--Treasury/IRS.

SYSTEM LOCATION:
    National Office, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who submit letter ruling requests or determination 
letter requests with respect to organizations, or who are the subjects 
of technical advice requests, where the matter raised has some 
significance to tax administration.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Summaries of significant technical matters pertaining to letter 
rulings or determination letters under the jurisdiction of the Division 
Commissioner, TE/GE.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103 and 6104 where applicable. All other records 
may be used as described below if the IRS deems that the purpose of the 
disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the requester or the subject of a letter ruling, 
determination letter, or other correspondence.

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

[[Page 54129]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Division Commissioner, TE/GE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office for 
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Individuals who submit determination or letter ruling requests and 
the employees who process them.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 50.222

SYSTEM NAME:
    Tax Exempt/Government Entities (TE/GE) Case Management Records--
Treasury/IRS.

SYSTEM LOCATION:
    Office of the Division Commissioner, Tax Exempt/Government Entities 
(TE/GE), National Office, Area Offices, Local Offices, Service 
Campuses, and Computing Centers. (See the IRS Appendix below for 
addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are the subject of or are connected to TE/GE 
examinations and tax determinations, including compliance projects, 
regarding Federal tax exemption requirements, employee plan 
requirements, and employment tax requirements.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include case identification, assignment, and status 
information from TE/GE examination and tax determination files, 
information about individuals pertaining to TE/GE's methods of 
investigating exempt organizations, retirement plans, and government 
entities with regard to their compliance with statutory Federal 
requirements and/or their tax exempt status. In addition, this system 
contains identifying information regarding informants who have provided 
information that is significant and relevant to TE/GE investigations of 
taxpayers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801.

PURPOSE:
    This system will provide TE/GE records for case management, 
including employee assignments and file tracking. TE/GE maintains 
records on businesses, organizations, employee plans, government 
entities, and Indian Tribal Government entities and individuals, such 
as principals and officers, connected with these entities. Records in 
this system are used for law enforcement investigations and may contain 
identifying information about informants who have provided significant 
information relevant to investigations of taxpayers.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosure of return and return information may be made only as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), Employer Identification Number (EIN), or 
other similar number assigned by the IRS), or by IRS employee name or 
identification number for the employee who is assigned the case, 
project, or determination.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Division Commissioner, TE/GE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual. The 
records are exempt under 5 U.S.C. 552a(k)(2) from the notification 
provisions of the Privacy Act.

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the 
access provisions of the Privacy Act.

CONTESTING RECORDS PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORDS SOURCE CATEGORIES:
    Information is obtained from tax returns, application returns and 
supporting material, determination files, examination files, compliance 
review files, compliance programs and projects, and IRS personnel 
records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 60.000

SYSTEM NAME:
    Employee Protection System Records--Treasury/IRS.

[[Page 54130]]

SYSTEM LOCATION:
    National Office, field and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals attempting to interfere with the administration of 
internal revenue laws through assaults, threats, suicide threats, 
filing or threats of filing frivolous criminal or civil legal actions 
against Internal Revenue Service (IRS) employees, or IRS contractors or 
the employees' or contractors' immediate family members, or through 
forcible interference against any officer, government contractor or 
employee while discharging the official duties at his/her position. An 
individual is designated as a potentially dangerous taxpayer (PDT), 
based on reliable information, furnished to the IRS or Treasury 
Inspector General for Tax Administration (TIGTA), that fits any of the 
criteria (1) through (5) below: (1) Individuals who assault employees 
or members of the employees' immediate families; (2) individuals who 
attempt to intimidate or threaten employees or members of the 
employees' immediate families through specific threats of bodily harm, 
a show of weapons, the use of animals, or through other specific 
threatening or intimidating behavior; (3) individuals who are active 
members of groups that advocate violence against IRS employees 
specifically, or against Federal employees generally where advocating 
such violence could reasonably be understood to threaten the safety of 
IRS employees and impede the performance of their official duties; (4) 
individuals who have committed the acts set forth in any of the above 
criteria, but whose acts have been directed against employees or 
contractors of other governmental agencies at Federal, state, county, 
or local levels; and (5) individuals who are not designated as 
potentially dangerous taxpayers through application of the above 
criteria, but who have demonstrated a clear propensity toward violence 
through act(s) of violent behavior within the five-year period 
immediately preceding the time of referral of the individual to the 
Employee Protection System (EPS). An individual is designated as a 
taxpayer who should be approached with caution (CAU), based on reliable 
information furnished to the IRS or the TIGTA, individuals who have 
threatened physical harm that is less severe or immediate than 
necessary to satisfy PDT criteria, suicide threat by the taxpayer, or 
individuals who have filed or threatened to file a frivolous civil or 
criminal legal action (including liens, civil complaints in a court, 
criminal charges) against any IRS employee or contractor, or their 
immediate families.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents reporting the incident; documentary evidence of the 
incident (e.g. threatening correspondence, copies of liens and legal 
actions); documentation of investigation of incident, with report of 
investigation, statements, affidavits, and related tax information; 
records of any legal action resulting from the incident; local police 
records of individual named in the incident, if such records are 
requested or otherwise provided during investigation of the incident; 
FBI record of individual named in the incident, if such records are 
requested or otherwise provided during investigation of the incident; 
newspaper or periodical items, or information from other sources, 
provided to the IRS or to TIGTA for investigation of individuals who 
have demonstrated a clear propensity toward violence; correspondence 
regarding the reporting of the incident, referrals for investigation, 
investigation of the incident; and result of investigation (i.e. 
designation as PDT or CAU).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain reports by IRS employees or contractors of attempts by 
individuals to obstruct or impede them or other law enforcement 
personnel in the performance of their official duties, investigations 
into the matters reported, and determinations whether the taxpayers 
should be designated a PDT or CAU.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USE:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information 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 DOJ has agreed to provide representation for the 
employee; or (d) the United States is a party to, has an interest in, 
or is likely to be affected by, the proceeding and the IRS or DOJ 
determines that the information is relevant and necessary to the 
proceeding. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.
    (3) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate Federal, state, local, 
tribal, or foreign agency, or other public authority, responsible for 
implementing or enforcing, or for investigating or prosecuting the 
violation of, a statute, rule, regulation, order, or license, when a 
record on its face, or in conjunction with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (7) To appropriate agencies, entities, and persons when: (a) The 
IRS suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems

[[Page 54131]]

or programs (whether maintained by the IRS or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with IRS efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or Social Security Number (SSN) of individual with respect 
to whom the PDT or CAU designation is being considered and by 
administrative case control number.

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Office of Employee Protection. (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the 
access provisions of the Privacy Act.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.
    SOURCE CATEGORIES:
    The system contains material for which sources need not be 
reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36.).
Treasury/IRS 70.001

SYSTEM NAME:
    Individual Income Tax Returns, Statistics of Income--Treasury/IRS.

SYSTEM LOCATION:
    National Office and campus offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual taxpayers whose data is selected for compilation into a 
statistical sample.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Sources of income, exemptions, deductions, income tax, and tax 
credits, as reported on Form 1040 series of U.S. Individual income tax 
return. The records are used to prepare and publish statistics. The 
statistics, studies, and compilations are designed so as to prevent 
disclosure of any particular taxpayer's identity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6108 and 7801.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103 and 6108. All other records may be used as 
described below if the IRS deems that the purpose of the disclosure is 
compatible with the purpose for which IRS collected the records, and no 
privilege is asserted.
    To appropriate agencies, entities, and persons when: (a) The IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the IRS or 
another agency or entity) that rely upon the compromised information; 
and (c) the disclosure made to such agencies, entities, and persons is 
reasonably necessary to assist in connection with IRS efforts to 
respond to the suspected or confirmed compromise and prevent, minimize, 
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer identification number (TIN) (e.g., Social Security 
Number (SSN), Employer Identification Number (EIN), or other similar 
number assigned by the IRS), or document locator number (DLN).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
    Director, Research Analysis, and Statistics. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(4).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(4).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Form 1040 series of U.S. Individual Income Tax Returns.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(4). See 31 CFR. 1.36.
Treasury/IRS 90.001

SYSTEM NAME:
    Chief Counsel Management Information System Records --Treasury/IRS.

SYSTEM LOCATION:
    Office of the Chief Counsel; Office of the Special Counsel to the 
National Taxpayer Advocate; Offices of the Associate Chief Counsel 
(Corporate),

[[Page 54132]]

(Financial Institutions & Products), (General Legal Services), (Income 
Tax & Accounting), (International), (Passthroughs & Special 
Industries), and (Procedure & Administration); Offices of the Division 
Counsel/Associate Chief Counsel, (Criminal Tax) and (Tax Exempt & 
Government Entities); and Office of the Division Counsel (Large 
Business & International), (Small Business/Self Employed) and (Wage & 
Investment); and Area Counsel offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who are the subjects of, or are connected to, 
matters received by or assigned to the Office of Chief Counsel.
    (2) Chief Counsel employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records that contain summary information concerning the description 
and status of assignments received in the Office of Chief Counsel. 
These records include the names or subjects of a case, the case file 
number, case status, issues, professional time expended, and due dates. 
These records may be used to produce management information on case 
inventory by taxpayer or employee name and professional time required 
to complete an assignment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.

PURPOSE:
    The computerized Counsel Automated System Environment (CASE) system 
is used to track, count, and measure the workload of the Office of 
Chief Counsel, capturing summary information (such as the name of 
principal parties or subjects, case file numbers, assignments, status, 
and classification) of cases and other matters assigned to Counsel 
personnel throughout their life cycle. CASE is used to generate reports 
to assist management and other employees to keep track of resources and 
professional time devoted to individual assignments and broad 
categories of workload. CASE information is also useful in the 
preparation of budget requests and other reports to the IRS, to the 
Treasury Department, or the Congress. CASE also serves as a timekeeping 
function for employees of the Office of Chief Counsel directly involved 
in cases and other matters.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records and no privilege is 
asserted. Accordingly, the IRS may:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice, or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by the 
proceeding, and the IRS determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
before a court, administrative tribunal, or other adjudicative body 
when: (a) The IRS or any component thereof; (b) any IRS employee in his 
or her official capacity; (c) any IRS employee in his or her personal 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding, and the IRS or the 
DOJ determines that the information is relevant and necessary. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and to an arbitrator, 
mediator, or other neutral party, in the context of alternative dispute 
resolution, to the extent relevant and necessary for resolution of the 
matters presented, including asserted privileges.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, investigating, or prosecuting the violation of a statute, 
rule, regulation, order, or license, when a record on its face, or in 
conjunction with other records, indicates a potential violation of law 
or regulation and the information disclosed is relevant to any 
regulatory, enforcement, investigative, or prosecutorial responsibility 
of the receiving authority.
    (8) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (13) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems

[[Page 54133]]

or programs (whether maintained by the IRS or another agency or entity) 
that rely upon the compromised information; and (c) the disclosure made 
to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the IRS' efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrieved by the name or Taxpayer Identification Number 
of the individual to whom they apply, employees assigned, and by 
workload case number. If there are multiple parties to a proceeding, 
then the record is generally retrieved only by the name of the first 
listed person in the complaint or other document.

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

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, Document 12990, Record Control Schedules 12 through 15 
(formerly IRM 1.15.13 through 1.15.15).

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Finance & Management). See the IRS 
Appendix below for the address.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written inquiries should be addressed to Chief, 
Disclosure and Litigation Support Branch, Legal Processing Division, 
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue 
NW., Washington, DC 20224. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    IRS and Chief Counsel employees; Department of Treasury employees; 
court records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(j)(2) and 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.002

SYSTEM NAME:
    Chief Counsel Litigation and Advice (Civil) Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Chief Counsel; Offices of the Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (General Legal 
Services), (Income Tax & Accounting), (International), (Passthroughs & 
Special Industries), and (Procedure & Administration); Office of the 
Division Counsel/Associate Chief Counsel (Tax Exempt & Government 
Entities); Offices of the Division Counsel (Large Business & 
International), (Small Business/Self Employed) and (Wage & Investment); 
Office of the Special Counsel to the National Taxpayer Advocate; Office 
of the Special Counsel to the Office of Professional Responsibility; 
and Area Counsel offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who have requested advice in the form of a letter 
ruling, closing agreement, or information letter as set forth under the 
first annual revenue procedure published by the IRS each year.
    (2) Individuals who are the subject of technical advice that 
responds to any request on the interpretation and proper application of 
tax laws, tax treaties, regulations, revenue rulings, notices, or other 
precedents to a specific set of facts that concerns the treatment of an 
item in a year under examination or appeal, which is submitted under 
the second annual revenue procedure published by the IRS each year.
    (3) Individuals about whom advice has been requested or provided 
under any other internal rules and procedures, such as may be set forth 
in the Internal Revenue Manual (IRM) or Chief Counsel Notices.
    (4) Individuals who are subjects of, or provide information 
pertinent to, matters under the jurisdiction of the Office of 
Professional Responsibility, when such matters are brought to the 
attention of Counsel;
    (5) Individuals who are parties to litigation with the IRS, or in 
litigation in which the IRS has an interest, or in proceedings before 
an administrative law judge.
    (6) Individuals who have corresponded with, or who are the subjects 
of correspondence to, the IRS regarding a matter under consideration by 
these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Advice files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5314.

PURPOSE:
    To represent the IRS' interests in litigation before the United 
States Tax Court and in proceedings before administrative law judges; 
to assist the Department of Justice in representing the IRS' interests 
in litigation before other Federal and state courts; to provide legal 
advice and assistance on civil tax administration matters, including 
matters pertaining to practice before the IRS and the regulation of tax 
return preparers; to respond to general inquiries and other 
correspondence related to these matters; to assist Counsel staff in 
coordinating and preparing future litigation, advice, or 
correspondence, to ensure the consistency of such work products and to 
retain copies of work products for historical, legal research, 
investigational, and similar purposes.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems the purpose of the disclosure is compatible with the purpose 
for which the IRS collected the records, and no privilege is asserted. 
Accordingly, the IRS may:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice, or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS

[[Page 54134]]

employee in his or her official capacity; (c) any IRS employee in his 
or her individual capacity if the IRS or the DOJ has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by the proceeding, 
and the IRS determines that the records are relevant and useful.
    (2) Disclose information in a proceeding (including discovery) 
before a court, administrative tribunal, or other adjudicative body 
when: (a) The IRS or any component thereof; (b) any IRS employee in his 
or her official capacity; (c) any IRS employee in his or her personal 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by the proceeding and the IRS or the 
DOJ determines that the information is relevant and necessary. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and to an arbitrator, 
mediator, or other neutral, in the context of alternative dispute 
resolution, to the extent relevant and necessary for resolution of the 
matters presented, including asserted privileges.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, investigating, or prosecuting the violation of a statute, 
rule, regulation, order, or license, when a record on its face, or in 
conjunction with other records, indicates a potential violation of law 
or regulation and the information disclosed is relevant to any 
regulatory, enforcement, investigative, or prosecutorial responsibility 
of the receiving authority.
    (8) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, and Circular 230, 
disclose to any person the fact that his chosen legal representative 
may not be authorized to represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (13) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.
    Records of the Office of the Associate Chief Counsel (General Legal 
Services), including the various Area Counsel (General Legal Services), 
may also be used as described below if the IRS deems the purpose of the 
disclosure is compatible with the purpose for which the IRS collected 
the records, and no privilege is asserted.
    (16) Disclose information to the Joint Board of Actuaries in 
enrollment and disciplinary matters.
    (17) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board, the Office of Special Counsel, and the 
Equal Employment Opportunity Commission in personnel, discrimination, 
and labor management matters.
    (18) Disclose information to arbitrators, the Federal Labor 
Relations Authority, including the Office of the General Counsel of 
that authority, the Federal Service Impasses Board, and the Federal 
Mediation and Conciliation Service in labor management matters.
    (19) Disclose information to the General Services Administration in 
property management matters.
    (20) Disclose information regarding financial disclosure statements 
to the IRS, which makes the statements available to the public as 
required by law.
    (21) Disclose information to other federal agencies for the purpose 
of effectuating inter-agency salary offset or inter-agency 
administrative offset.
    (22) Disclose information to the Office of Government Ethics in 
conflict of interest, conduct, financial statement reporting, and other 
ethics matters.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
    Disclosures of debt information concerning a claim against an 
individual may be made from this system to consumer reporting agencies 
as defined in the Fair Credit Reporting Act, 15 U.S.C. 1681a(f) or the 
Federal Claims Collection Act of 1966, 31 U.S.C. 3701(a)(3).

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the (1) name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to litigation, or other 
proceeding, then the record is generally retrieved

[[Page 54135]]

only by the name of the first listed person in the complaint or other 
document.

SAFEGUARDS:
    A background investigation is made on personnel. Offices are 
located in secured areas. Access to keys to these offices is 
restricted. Access to records storage facilities is limited to 
authorized personnel or individuals in the company of authorized 
personnel. Access controls are not less than those provided by the 
Physical Security Standards, IRM 1.16, and Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, Document 12990, Record Control Schedules 12 through 15, and 30 
(formerly IRM 1.15.13 through 1.15.15, and 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS(ES):
    The Chief Counsel, Special Counsel to the National Taxpayer 
Advocate, Special Counsel to the Office of Professional Responsibility, 
each Associate Chief Counsel, and each Division Counsel is the system 
manager of the system in that office. See the IRS Appendix below for 
addresses.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written inquiries should be addressed to Chief, 
Disclosure and Litigation Support Branch, Legal Processing Division, 
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue 
NW., Washington, DC 20224. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5) 
as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of the Treasury 
personnel; other Federal agencies; state, local, tribal, and foreign 
governments, and other public authorities; witnesses; informants; 
parties to disputed matters of fact or law; judicial and administrative 
proceedings; congressional offices; labor organizations; public records 
such as telephone books, Internet Web sites, court documents, and real 
estate records; individual subjects of legal advice, written 
determinations, and other correspondence.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.003

SYSTEM NAME:
    Chief Counsel Litigation and Advice (Criminal) Records--Treasury/
IRS.

SYSTEM LOCATION:
    Office of the Chief Counsel; Office of the Division Counsel/
Associate Chief Counsel (Criminal Tax); and Area Counsel (Criminal Tax) 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individual subjects of investigations as to their compliance 
with tax and other laws under the jurisdiction of IRS Criminal 
Investigation, with respect to whom criminal recommendations have been 
made.
    (2) Individuals who have requested advice, and about whom advice 
has been requested, concerning tax-related and criminal offenses under 
the jurisdiction of IRS Criminal Investigation, where these matters or 
issues are brought to Counsel's attention.
    (3) Individuals who have filed petitions for the remission or 
mitigation of forfeitures or who are otherwise directly involved as 
parties in judicial or administrative forfeiture matters.
    (4) Individuals who have requested advice, about whom advice has 
been requested, or with respect to whom a criminal recommendation has 
been made concerning non-tax criminal matters delegated to the IRS for 
enforcement and investigation, such as money laundering (18 U.S.C. 1956 
and 1957) and the Bank Secrecy Act (31 U.S.C. 5311-5330).
    (5) Individuals about whom advice has been requested or provided 
under any internal rules and procedures, as may be set forth in the 
Internal Revenue Manual (IRM), Chief Counsel Notices, or other internal 
issuances.
    (6) Individuals who are parties to litigation with the IRS, or in 
litigation in which the IRS has an interest.
    (7) Individuals who have corresponded with the IRS regarding a 
matter under consideration by these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Advice files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5311-5332.

PURPOSE:
    To provide legal advice and assistance on criminal tax 
administration matters, and on nontax criminal matters delegated to the 
IRS; to assist the Department of Justice (DOJ) in representing the IRS' 
interests in litigation before Federal and state courts; to respond to 
general inquiries and other correspondence related to these matters; to 
assist Counsel staff in coordinating and preparing future litigation, 
advice, or correspondence to ensure the consistency of such work 
products and to retain copies of work products for historical, legal 
research, investigational, and similar purposes.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems the purpose of the disclosure is compatible with the purpose 
for which the IRS collected the records, and no privilege is asserted. 
Accordingly, the IRS may:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice, or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by the 
proceeding, and the IRS determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
before a court, administrative tribunal, or other

[[Page 54136]]

adjudicative body when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her personal capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by the 
proceeding and the IRS or the DOJ determines that the information is 
relevant and necessary. Information may be disclosed to the 
adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (3) Disclose information to the parties and to an arbitrator, 
mediator, or other neutral, in the context of alternative dispute 
resolution, to the extent relevant and necessary for resolution of the 
matters presented, including asserted privileges.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, investigating, or prosecuting the violation of a statute, 
rule, regulation, order, or license, when a record on its face, or in 
conjunction with other records, indicates a potential violation of law 
or regulation and the information disclosed is relevant to any 
regulatory, enforcement, investigative, or prosecutorial responsibility 
of the receiving authority.
    (8) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (13) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the (1) name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to a proceeding, then the 
record is generally retrieved only by the name of the first listed 
person in the complaint or other document.

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

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, Document 12990, Record Control Schedules 13 through 15, and 30 
(formerly IRM 1.15.13 through 1.15.15, and 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS(ES):
    The Division Counsel/Associate Chief Counsel (Criminal Tax) is the 
system manager. See the IRS Appendix, below for addresses.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written inquiries should be addressed to Chief, 
Disclosure and Litigation Support Branch, Legal Processing Division, 
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue 
NW., Washington, DC 20224. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2). The IRS may assert 5 U.S.C. 552a(d)(5) 
as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Taxpayers, or other subjects of investigation, and their 
representatives; Department of the Treasury personnel; other Federal 
agencies; state, local, tribal, and foreign governments, and other 
public authorities; witnesses; informants; parties to disputed matters 
of fact or law; judicial and administrative proceedings; congressional 
offices; labor organizations; public records such as telephone books, 
Internet Web sites, court documents, and real estate records; 
individual subjects of legal

[[Page 54137]]

advice, written determinations, and other correspondence.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are exempt from sections (c)(3)-
(4); (d)(1)-(4); (e)(1)-(3); (e)(4)(G)-(I); (e)(5); (e)(8); (f) and (g) 
of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 90.004

SYSTEM NAME:
    Chief Counsel Legal Processing Division Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Procedure & Administration), 
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who communicate with the IRS regarding access requests 
under the Freedom of Information Act (FOIA), Privacy Act of 1974, or 26 
U.S.C. 6110, where these matters or issues are brought to Counsel's 
attention; payers of user fees under 26 U.S.C. 7528, 6103(p), and 31 
U.S.C. 9701; recipients of payments of court judgments; individual 
taxpayers who are the subject of written determinations or other work 
products processed for public inspection under the FOIA or 26 U.S.C. 
6110.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Correspondence files.
    (2) FOIA, Privacy Act, and 26 U.S.C. 6110 requests for Chief 
Counsel National Office records.
    (3) Privacy Act requests to amend Chief Counsel National Office 
records.
    (4) User fee files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 552, and 552a; 26 U.S.C. 7801 and 7803.

PURPOSE:
    To coordinate searches and to make disclosure determinations with 
respect to Chief Counsel National Office records sought under FOIA, the 
Privacy Act, and 26 U.S.C. 6110. To respond to Privacy Act requests to 
amend Chief Counsel National Office records. To process user fees 
pertaining to Private Letter Rulings, Change in Accounting Methods 
(Form 3115), Change in Accounting Periods (Form 1128), Advance Pricing 
Agreements, and Closing Agreements. To process files for the payment of 
court judgments.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted. Accordingly, the IRS may:
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice, or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any component thereof; (b) any 
IRS employee in his or her official capacity; (c) any IRS employee in 
his or her individual capacity if the IRS or the DOJ has agreed to 
provide representation for the employee; or (d) the United States is a 
party to, has an interest in, or is likely to be affected by the 
proceeding, and the IRS determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
before a court, administrative tribunal, or other adjudicative body 
when: (a) The IRS or any component thereof; (b) any IRS employee in his 
or her official capacity; (c) any IRS employee in his or her personal 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by the proceeding, and the IRS or the 
DOJ determines that the information is relevant and necessary. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and to an arbitrator, 
mediator, or other neutral, in the context of alternative dispute 
resolution, to the extent relevant and necessary for resolution of the 
matters presented, including asserted privileges.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to an appropriate Federal, state, local, 
or tribal agency, or other public authority responsible for 
implementing, enforcing, investigating, or prosecuting the violation of 
a statute, rule, regulation, order, or license, when a record on its 
face, or in conjunction with other records, indicates a potential 
violation of law or regulation and the information disclosed is 
relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (8) Disclose information to a Federal, state, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (13) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and

[[Page 54138]]

persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the IRS or another agency or entity) that rely upon the 
compromised information; and (c) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the (1) name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to a proceeding, then the 
record is generally retrieved only by the name of the first listed 
person in the complaint or other document.

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

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, Document 12990, Record Control Schedules 13 through 15 
(formerly IRM 1.15.13 through 1.1