Privacy Act of 1974; System of Records, 26521-26538 [2020-09435]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 86 (Monday, May 4, 2020)]
[Notices]
[Pages 26521-26538]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-09435]


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DEPARTMENT OF THE TREASURY


Privacy Act of 1974; System of Records

AGENCY: Treasury Inspector General for Tax Administration, Department 
of the Treasury.

ACTION: Notice of modified systems of records.

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SUMMARY: In accordance with the Privacy Act of 1974, the Department of 
the Treasury (``Treasury'' or the ``Department''), Treasury Inspector 
General for Tax Administration is publishing its inventory of Privacy 
Act systems of records.

DATES: Submit comments on or before June 3, 2020. The new routine uses 
will be applicable on June 3, 2020 unless Treasury receives comments 
and determines that changes to the system of records notice are 
necessary.

ADDRESSES: Comments may be submitted to the Federal eRulemaking Portal 
electronically at https://www.regulations.gov. Comments can also be sent 
to the Deputy Assistant Secretary for Privacy, Transparency, and 
Records, Department of the Treasury, 1500 Pennsylvania Avenue NW, 
Washington, DC 20220, Attention: Revisions to Privacy Act Systems of 
Records. All comments received, including attachments and other 
supporting documents, are part of the public record and subject to 
public disclosure. All comments received will be posted without change 
to www.regulations.gov, including any personal information provided. 
You should submit only information that you wish to make publicly 
available.

FOR FURTHER INFORMATION CONTACT: For general questions and for privacy 
issues please contact: Deputy Assistant Secretary for Privacy, 
Transparency, and Records (202-622-5710), Department of the Treasury, 
1500 Pennsylvania Avenue NW, Washington, DC 20220.

SUPPLEMENTARY INFORMATION: In accordance with the Privacy Act of

[[Page 26522]]

1974, 5 U.S.C. 552a, and the Office of Management and Budget (OMB), 
Circular No. A-108, the Department of the Treasury, Departmental 
Offices, Treasury Inspector General for Tax Administration (TIGTA) has 
completed a review of its Privacy Act systems of records notices to 
identify changes that will more accurately describe these records and 
is publishing an inventory of them.
    TIGTA is adding two routine uses to all of the system of records to 
share information with other federal agencies or federal entities as 
required by OMB Memorandum 17-12, ``Preparing for and Responding to a 
Breach of Personally Identifiable Information,'' dated January 3, 2017, 
to assist Treasury/TIGTA in responding to a suspected or confirmed 
breach or prevent, minimize, or remedy the risk of harm to the 
requesters, Treasury/TIGTA, the Federal Government, or national 
security.
    Treasury has provided a report of this system of records to the 
Committee on Oversight and Government Reform of the House of 
Representatives, the Committee on Homeland Security and Governmental 
Affairs of the Senate, and OMB, pursuant to 5 U.S.C. 552a(r) and OMB 
Circular A-108, ``Federal Agency Responsibilities for Review, 
Reporting, and Publication under the Privacy Act,'' dated December 23, 
2016.

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
TREASURY/DO .301

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .301--TIGTA 
General Personnel and Payroll.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    National Headquarters, 1401 H Street NW, Washington, DC 20005, 
field offices listed in Appendices A, B and C, Bureau of Fiscal 
Service, 200 Third Street, Parkersburg, WV 26106-1328, and Transaction 
Processing Center, U.S. Department of Agriculture, National Finance 
Center.

SYSTEM MANAGER(S):
    General Personnel Records--Deputy Inspector General for Mission 
Support/Chief Financial Officer. Time-reporting records: (1) For Office 
of Audit employees--Deputy Inspector General for Audit; (2) For Office 
of Chief Counsel employees--Chief Counsel; (3) For Office of 
Investigations employees--Deputy Inspector General for Investigations; 
(4) For Office of Inspections and Evaluations employees--Deputy 
Inspector General for Inspections and Evaluations; (5) For Office of 
Information Technology employees--Chief Information Officer; (6) For 
Office of Mission Support/Chief Financial Officer employees--Deputy 
Inspector General for Mission Support/Chief Financial Officer; and (7) 
For Inspector General staff employees-Principal Deputy Inspector 
General--1401 H Street NW, Washington, DC 20005, (202-622-6500).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. app. and 5 U.S.C. 301, 1302, 2951, 4506, and Ch. 83, 87, 
and 89.

PURPOSE(S) OF THE SYSTEM:
    This system consists of records compiled for personnel, payroll and 
time-reporting purposes. In addition, this system contains all records 
created and/or maintained about employees as required by OPM as well as 
documents relating to personnel matters and determinations. Retirement, 
life, and health insurance benefit records are collected and maintained 
in order to administer the Federal Employee's Retirement System (FERS), 
Civil Service Retirement System (CSRS), Federal Employee's Group Life 
Insurance Plan, and, the Federal Employees' Health Benefit Program.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former Treasury Inspector General for Tax 
Administration (TIGTA) employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system consists of a variety of records relating to personnel 
actions and determinations made about TIGTA employees. These records 
contain data on individuals required by OPM and which may also be 
contained in the Official Personnel Folder (OPF). This system may also 
contain letters of commendation, recommendations for awards, awards, 
reprimands, adverse or disciplinary charges, and other records that OPM 
and TIGTA require or permit to be maintained. This system may include 
records that are maintained in support of a personnel action such as a 
position management or position classification action, a reduction-
inforce action, and priority placement actions. Other records 
maintained about an individual in this system are performance 
appraisals and related records, expectation and payout records, 
employee performance file records, suggestion files, award files, 
financial and tax records, back pay files, jury duty records, outside 
employment statements, clearance upon separation documents, 
unemployment compensation records, adverse and disciplinary action 
files, supervisory drop files, records relating to personnel actions, 
furlough and recall records, work measurement records, emergency 
notification records, and employee locator and current address records. 
This system includes records created and maintained for purposes of 
administering the payroll system. Time-reporting records include 
timesheets and records indicating the number of hours by TIGTA employee 
attributable to a particular project, task, or audit. This system also 
includes records related to travel expenses and/or costs. This system 
includes records concerning employee participation in the Telecommuting 
program. This system also contains records relating to life and health 
insurance, retirement coverage, designations of beneficiaries, and 
claims for survivor or death benefits.

RECORD SOURCE CATEGORIES:
    Information in this system of records either comes from the 
individual to whom it applies, is derived from information supplied by 
that individual, or is provided by Department of the Treasury and other 
Federal agency personnel and records.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosures of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which the agency 
is authorized to

[[Page 26523]]

appear when: (a) The agency, or (b) any employee of the agency in his 
or her official capacity, or (c) any employee of the agency in his or 
her individual capacity where the Department of Justice or the agency 
has agreed to represent the employee, or (d) the United States, when 
the agency determines that litigation is likely to affect the agency, 
is a party of the litigation or has an interest in such litigation, and 
the use of such records by the agency is deemed to be relevant and 
necessary to the litigation or administrative proceeding and not 
otherwise privileged;
    (4) Disclose information to a court, magistrate, or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties in order to obtain 
information pertinent and necessary for the hiring or retention of an 
individual and/or to obtain information pertinent to an investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to educational institutions for 
recruitment and cooperative education purposes;
    (11) Provide information to a Federal, State, or local agency so 
that the agency may adjudicate an individual's eligibility for a 
benefit;
    (12) Provide information to a Federal, State, or local agency or to 
a financial institution as required by law for payroll purposes;
    (13) Provide information to Federal agencies to effect inter-agency 
salary offset and administrative offset;
    (14) Provide information to a debt collection agency for debt 
collection services;
    (15) Respond to State and local authorities for support garnishment 
interrogatories;
    (16) Provide information to private creditors for the purpose of 
garnishment of wages of an employee if a debt has been reduced to a 
judgment;
    (17) Provide information to a prospective employer of a current or 
former TIGTA employee;
    (18) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger;
    (19) Provide information to the Office of Workers' Compensation 
Programs, Department of Veterans Affairs Benefits Administration, 
Social Security and Medicare Programs, Federal civilian employee 
retirement systems, and other Federal agencies when requested by that 
program, for use in determining an individual's claim for benefits;
    (20) Provide information necessary to support a claim for health 
insurance benefits under the Federal Employees' Health Benefits Program 
to a health insurance carrier or plan participating in the program;
    (21) Provide information to hospitals and similar institutions to 
verify an employee's coverage in the Federal Employees' Health Benefits 
Program;
    (22) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (23) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (24) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

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 STORAGE OF RECORDS:
    Electronic media, paper records, and microfiche.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by name, Social Security Number, and/or 
claim number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedules 2.1 through 2.7.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    Records in this system are safeguarded in accordance with 
applicable rules and policies. Access to the records in this system is 
limited to those individuals who have a need to know the information 
for the performance of their official duties and who have appropriate 
clearances or permissions. Disclosure of information through remote 
terminals is restricted through the use of passwords and sign-on 
protocols, which are periodically changed; these terminals are 
accessible only to authorized persons. Paper records are maintained in 
locked facilities and/or cabinets with restricted access.

[[Page 26524]]

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005.

EXEMPTIONS PROMULGATED FOR THE SYSTEM:
    None.

HISTORY:
    Notice of this system of records was last published in full in the 
Federal Register on November 7, 2016 (81 FR 78298) as the Department of 
the Treasury, DO .301--TIGTA General Personnel and Payroll.
TREASURY/DO .302

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .302--TIGTA 
Medical Records.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    (1) Health Improvement Plan Records--Office of Investigations, 1401 
H Street NW, Washington, DC 20005 and field division offices listed in 
Appendix A; and, (2) All other records of: (a) Applicants and current 
TIGTA employees: Office of Mission Support/Chief Financial Officer, 
TIGTA, 1401 H Street NW, Washington, DC 20005 and/or Bureau of Fiscal 
Service, 200 Third Street, Parkersburg, WV 26106-1328; and, (b) former 
TIGTA employees: National Personnel Records Center, 9700 Page 
Boulevard, St. Louis, MO 63132.

SYSTEM MANAGERS:
    (1) Health Improvement Program records--Deputy Inspector General 
for Investigations, TIGTA, 1401 H Street NW, Washington, DC 20005, 
(202-622-6500); and, (2) All other records--Deputy Inspector General 
for Mission Support/Chief Financial Officer, 1401 H Street NW, 
Washington, DC 20005, (202-622-6500).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. app. and 5 U.S.C. 301, 3301, 7301, 7901, and Ch. 81, 87 
and 89.

PURPOSE(S) OF THE SYSTEM:
    To maintain records related to employee physical exams, fitness-
for-duty evaluations, drug testing, disability retirement claims, 
participation in the Health Improvement Program, and worker's 
compensation claims. In addition, these records may be used for 
purposes of making suitability and fitness-for duty determinations.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Applicants for TIGTA employment; (2) Current and former TIGTA 
employees; (3) Applicants for disability retirement; and, (4) Visitors 
to TIGTA offices who require medical attention while on the premises.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Documents relating to an applicant's mental/physical ability to 
perform the duties of a position; (2) Information relating to an 
applicant's rejection for a position because of medical reasons; (3) 
Documents relating to a current or former TIGTA employee's mental/
physical ability to perform the duties of the employee's position; (4) 
Disability retirement records; (5) Health history questionnaires, 
medical records, and other similar information for employees 
participating in the Health Improvement Program; (6) Fitness-for-duty 
examination reports; (7) Employee assistance records; (8) Injury 
compensation records relating to on-the-job injuries of current or 
former TIGTA employees; and, (9) Records relating to the drug testing 
program.

RECORD SOURCE CATEGORIES:
    (1) The subject of the record; (2) Medical personnel and 
institutions; (3) Office of Workers' Compensation personnel and 
records; (4) Military Retired Pay Systems Records; (5) Federal civilian 
retirement systems; (6) OPM Retirement, Life Insurance and Health 
Benefits Records System and Personnel Management Records System; (7) 
Department of Labor; (8) Federal Occupational Health and other health 
care professionals; and (9) Drug testing providers.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    With the exception of Routine Uses (1) and (9), none of the other 
Routine Uses identified for this system of records are applicable to 
records relating to drug testing under Executive Order 12564, Drug-Free 
Federal Workplace. Further, such records shall be disclosed only on a 
need to know basis, generally only to the agency Medical Review 
Official (MRO), the administrators of the agency Employee Assistance 
Program and Drug-Free Workplace program, and the management officials 
empowered to recommend or take adverse action affecting the individual. 
Records may be used to:
    (1) Disclose the results of a drug test of a Federal employee in a 
court of competent jurisdiction where required by the United States 
Government to defend against any challenge against any adverse 
personnel action;
    (2) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (3) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (4) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which the agency 
is authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (5) Disclose information to a court, magistrate, or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (6) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;

[[Page 26525]]

    (7) Provide information to third parties in order to obtain 
information pertinent and necessary for the hiring or retention of an 
individual and/or to obtain information pertinent to an investigation;
    (8) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to Federal or State agencies responsible 
for administering Federal benefits programs and private contractors 
engaged in providing benefits under Federal contracts;
    (11) Disclose information to an individual's private physician 
where medical considerations or the content of medical records indicate 
that such release is appropriate;
    (12) Disclose information to other Federal or State agencies to the 
extent provided by law or regulation;
    (13) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger;
    (14) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (15) Disclosure to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (16) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper records, electronic media, and x-rays.

POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
    Records are retrievable by name, Social Security Number, date of 
birth and/or claim number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORD:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedules Nos. 2.1 through 2.4 and 2.7.

ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGAURDS:
    Records in this system are safeguarded in accordance with 
applicable rules and policies. Access to the records in this system is 
limited to those individuals who have a need to know the information 
for the performance of their official duties and who have appropriate 
clearances or permissions. Disclosure of information through remote 
terminals is restricted through the use of passwords and sign-on 
protocols, which are periodically changed; these terminals are 
accessible only to authorized persons. Paper records are maintained in 
locked facilities and/or cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' below.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart c, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005.

EXEMPTIONS PROMULGATED FOR THE SYSTEM:
    None.
TREASURY/DO .303

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .303--TIGTA 
General Correspondence.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    TIGTA's National Headquarters, 1401 H Street NW, Washington, DC 
20005, and field offices listed in Appendices A, B, and C.

SYSTEM MANAGER(S):
    Principal Deputy Inspector General, TIGTA, 1401 H Street NW, 
Washington, DC 20005, (202-622-6500).

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

PURPOSE(S) OF THE SYSTEM:
    This system consists of correspondence received by TIGTA from 
individuals and their representatives, oversight committees, and others 
who conduct business with TIGTA and the responses thereto; it serves as 
a record of incoming correspondence and the steps taken to respond 
thereto.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Initiators of correspondence; and, (2) Persons upon whose 
behalf the correspondence was initiated.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Correspondence received by TIGTA and responses generated 
thereto; and, (2) Records used to respond to incoming correspondence. 
Special categories of correspondence may be included in other systems 
of records described by specific notices.

RECORD SOURCE CATEGORIES:
    Some records contained within this system of records are exempt 
from the requirement that the record source categories be disclosed 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt sources of information include: (1) Initiators of the 
correspondence; and (2) Federal Treasury personnel and records.

[[Page 26526]]

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosures of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate, or administrative 
tribunal in the course of presenting evidence including disclosures to 
opposing counsel or witnesses in the course of civil discovery, 
litigation, or settlement negotiations, or in connection with criminal 
law proceedings or in response to a subpoena where arguably relevant to 
a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to a Congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (7) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (8) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (9) Provide information to other Offices of Inspectors General, the 
Council of the Inspectors General for Integrity and Efficiency, in 
connection with their review of TIGTA's exercise of statutory law 
enforcement authority, pursuant to section 6(e) of the Inspector 
General Act of 1978, as amended, 5 U.S.C. app.;
    (10) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (11) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper records and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by name of the correspondent and/or name of 
the individual to whom the record applies.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Paper records are maintained and disposed of in accordance with 
TIGTA Records Schedule 1, which has been approved by the National 
Archives Records Administration.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of background investigations, on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' below.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

EXEMPTIONS PROMULGATED FOR THE SYSTEM:
    Some records contained within this system of records are exempt 
from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(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). See 31 CFR 1.36.
TREASURY/DO .304

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .304--TIGTA 
General Training Records.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    TIGTA's National Headquarters, 1401 H Street NW, Washington, DC 
20005

[[Page 26527]]

and Federal Law Enforcement Training Center (FLETC), Glynco, GA 31524.

SYSTEM MANAGER(S):
    (1) For records concerning Office of Investigations employees--
Deputy Inspector General for Investigations; (2) For records concerning 
Office of Audit employees--Deputy Inspector General for Audit; (3) For 
Office of Chief Counsel employees--Chief Counsel; (4) For Office of 
Inspections and Evaluations--Deputy Inspector General for Inspections 
and Evaluations; (5) For Office of Information Technology employees--
Chief Information Officer; (6) For Office of Mission Support/Chief 
Financial Officer employees--Deputy Inspector General for Mission 
Support/Chief Financial Officer; and, (7) For Inspector General staff 
employees--Principal Deputy Inspector General --1401 H Street NW, 
Washington, DC, 20005, (202-622-6500).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. app. and 5 U.S.C. 301 and Ch. 41, and Executive Order 
11348, as amended by Executive Order 12107.

PURPOSE(S) OF THE SYSTEM:
    These records are collected and maintained to document training 
received by TIGTA employees.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) TIGTA employees; and, (2) Other Federal or non-Government 
individuals who have participated in or assisted with training programs 
as instructors, course developers, or interpreters.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Course rosters; (2) Student registration forms; (3) Nomination 
forms; (4) Course evaluations; (5) Instructor lists; (6) Individual 
Development Plans (IDPs); (7) Counseling records; (8) Examination and 
testing materials; (9) Payment records; (10) Continuing professional 
education requirements; (11) Officer safety files and firearm 
qualification records; and, (12) Other training records necessary for 
reporting and evaluative purposes.

RECORD SOURCE CATEGORIES:
    (1) The subject of the record; and, (2) Treasury personnel and 
records.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Records may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties to the extent necessary to 
obtain information pertinent to the training request or requirements 
and/or in the course of an investigation to the extent necessary to 
obtain information pertinent to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (11) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (12) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper and electronic media.

POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
    Records are retrievable by employee name, course title, date of 
training, and/or location of training.

[[Page 26528]]

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Records are maintained and disposed in accordance with National 
Archives and Records Administration General Records Schedule 2.6.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of background investigations, on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORDS ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005.

EXEMPTIONS PROMULGATED FOR THE SYSTEM:
    None.
TREASURY/DO .305

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .305--TIGTA 
Personal Property Management Records.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    Office of Information Technology, TIGTA, 4800 Buford Hwy, Chamblee, 
GA.

SYSTEM MANAGER(S):
    Deputy Inspector General for Mission Support/Chief Financial 
Officer, Office of Mission Support/Chief Financial Officer, 1401 H 
Street NW, Washington, DC 20005, (202-622-6500).

AUTHORITY FOR MAINTENCE OF THE SYSTEM:
    5 U.S.C. app., 5 U.S.C. 301, and 41 CFR Subtitle C Ch. 101 and 102.

PURPOSE(S) OF THE SYSTEM:
    The purpose of this system is to maintain records concerning 
personal property, including but not limited to, laptop and desktop 
computers and other Information Technology and related accessories, 
fixed assets, motor vehicles, firearms and other law enforcement 
equipment, and communications equipment, for use in official duties.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former TIGTA employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information concerning personal property assigned to TIGTA 
employees including descriptions and identifying information about the 
property, maintenance records, and other similar records.

RECORDS SOURCE CATEGORIES:
    (1) The subject of the record; (2) Treasury personnel and records; 
(3) Vehicle maintenance facilities; (4) Property manufacturer; and, (5) 
Vehicle registration and licensing agencies.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLDUING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when: (a) The agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (11) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure

[[Page 26529]]

made to such agencies, entities, and persons is reasonably necessary to 
assist in connection with the Department of the Treasury's and/or 
TIGTA's efforts to respond to the suspected or confirmed breach or to 
prevent, minimize, or remedy such harm; and
    (12) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper and electronic media.

POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
    Records are indexed by name and/or identification number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedules 5.4 Items 4 and 10.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of background investigations, on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005.

EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    None.
TREASURY/DO .306

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .306--TIGTA 
Recruiting and Placement Records.

SECURITY CLASSIFICATION:
    Unclassified

SYSTEM LOCATION:
    Office of Mission Support/Chief Financial Officer, 1401 H Street 
NW, Washington, DC 20005 and/or Bureau of Fiscal Service, 200 Third 
Street, Parkersburg, WV 26106-1328.

SYSTEM MANAGERS:
    Deputy Inspector General for Mission Support/Chief Financial 
Officer, 1401 H Street NW, Washington, DC 20005, (202-622-6500).

AUTHORITY FOR MAINTENCE OF THE SYSTEM:
    5 U.S.C. app., 5 U.S.C. 301 and Ch. 33, and Executive Orders 10577 
and 11103.

PURPOSE(S) OF THE SYSTEM:
    The purpose of this system is to maintain records received from 
applicants applying for positions with TIGTA and relating to 
determining eligibility for employment.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Applicants for employment; and, (2) Current and former TIGTA 
employees.

CATEGORIES OF RECORDS COVERED BY THE SYSTEM:
    (1) Application packages and resumes; (2) Related correspondence; 
and, (3) Documents generated as part of the recruitment and hiring 
process.

RECORD SOURCE CATEGORIES:
    (1) The subject of the record; (2) Office of Personnel Management; 
and, (3) Treasury personnel and records.

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. Records other than returns and return information may be used 
to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when: (a) The agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate, or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties to the extent necessary to 
obtain information pertinent to the recruitment, hiring, and/or 
placement determination and/or during the course of an investigation to 
the extent necessary to obtain information pertinent to the 
investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of

[[Page 26530]]

Justice in accordance with applicable guidelines that relate to an 
agency's functions relating to civil and criminal proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Disclose information to officials of Federal agencies for 
purposes of consideration for placement, transfer, reassignment, and/or 
promotion of TIGTA employees;
    (11) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (12) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (13) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are indexed by name, Social Security Number, and/or vacancy 
announcement number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Records in this system are maintained and disposed of in accordance 
with the appropriate National Archives and Records Administration 
General Records Schedule 2.1 Item 60.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to personnel on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access disposal.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(k)(5) and (k)(6).

EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    Some records 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) pursuant to 5 U.S.C. 552a(k)(5) and (k)(6). See 31 CFR 
1.36.
TREASURY/DO .307

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .307--TIGTA 
Employee Relations Matters, Appeals, Grievances, and Complaint Files.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    Office of Mission Support/Chief Financial Officer, TIGTA, 1401 H 
Street NW, Washington, DC 20005.

SYSTEM MANAGER(S):
    Deputy Inspector General for Mission Support/Chief Financial 
Officer, 1401 H Street NW, Washington, DC 20005, (202-622-6500).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. app -and 5 U.S.C. 301 and Ch. 13, 31, 33, 73, and 75.

PURPOSE(S) OF THE SYSTEM:
    This system consists of records compiled for administrative 
purposes concerning personnel matters affecting current, former, and/or 
prospective TIGTA employees.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current, former, and prospective TIGTA employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Requests, (2) Appeals, (3) Complaints, (4) Letters or notices 
to the subject of the record, (5) Materials relied upon in making any 
decision or determination, (6) Affidavits or statements, (7) 
Investigative reports, and, (8) Documents effectuating any decisions or 
determinations.

RECORD SOURCE CATEGORIES:
    (1) The subject of the records; (2) Treasury personnel and records; 
(3) Witnesses; (4) Documents relating to the appeal, grievance, or 
complaint; and, (5) EEOC, MSPB, and other similar organizations.

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. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's,

[[Page 26531]]

bureau's, or authority's hiring or retention of an individual, or 
issuance of a security clearance, license, contract, grant, or other 
benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witnesses in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Provide information to Executive agencies, including, but not 
limited to the Office of Personnel Management, Office of Government 
Ethics, and Government Accountability Office in order to obtain legal 
and/or policy guidance;
    (10) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (11) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (12) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (13) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by indexed by the name of the individual 
and case number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Records are maintained and disposed of in accordance with National 
Archives and Records Administration General Records Schedule 2.3 Item 
060.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel on a need-to-know 
basis. Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    This system may contain investigative records that are exempt from 
5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(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). 
(See 31 CFR 1.36.)
TREASURY/DO .308

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .308--TIGTA Data 
Extracts.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    TIGTA's National Headquarters, 1401 H Street NW, Washington, DC 
20005, Office of Information Technology, 4800 Buford Highway, Chamblee, 
GA 30341, and Office of Investigations, Strategic Data Services, 550 
Main Street, Cincinnati, OH 45202.

SYSTEM MANAGER(S):
    Deputy Inspector General for Investigations, TIGTA, 1401 H Street

[[Page 26532]]

NW, Washington, DC 20005, (202-622-6500).

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

PURPOSE(S) OF THE SYSTEM:
    This system consists of data extracts from various electronic 
systems of records maintained by governmental agencies and other 
entities. The data extracts generated by TIGTA are used for audit and 
investigative purposes and are necessary to identify and deter fraud, 
waste, and abuse in the programs and operations of the IRS and related 
entities as well as to promote economy, efficiency, and integrity in 
the administration of the internal revenue laws and detect and deter 
wrongdoing by IRS and TIGTA employees.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) The subjects or potential subjects of investigations; (2) 
Individuals who have filed, are required to file tax returns, or are 
included on tax returns, forms, or other information filings; (3) 
Entities who have filed or are required to file tax returns, Internal 
Revenue (IRS) forms, or information filings as well as any individuals 
listed on the returns, forms and filings; and, (4) Taxpayer 
representatives.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Data extracts from various databases maintained by the IRS 
consisting of records collected in performance of its tax 
administration responsibilities as well as records maintained by other 
governmental agencies, entities, and public record sources. This system 
also contains information obtained via TIGTA's program of computer 
matches.

RECORD SOURCE CATEGORIES:
    Some records contained within this system of records are exempt 
from the requirement that the record source categories be disclosed 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of 
the Treasury personnel and records.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (11) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (12) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper records and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrieved by name, Social Security Number, Taxpayer 
Identification Number, and/or employee identification number.

[[Page 26533]]

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Paper records are maintained and disposed of in accordance with 
TIGTA Records Schedule 1 approved by the National Archives Records 
Administration.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel on a need-to-know 
basis. Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Washington, DC 20005. 
This system of records may contain records that are exempt from the 
notification, access, and contesting records requirements pursuant to 
the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    Some records contained within this system of records are exempt 
from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(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). (See 31 CFR 1.36.)
TREASURY/DO .309

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .309--TIGTA Chief 
Counsel Case Files.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    Office of Chief Counsel, 1401 H Street NW, Washington, DC 20005.

SYSTEM MANAGERS:
    Deputy Chief Counsel, TIGTA, 1401 H Street NW, Washington, DC 
20005, (202-622-6500).

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

PURPOSE(S) OF THE SYSTEM:
    This system contains records created and maintained by the Office 
of Chief Counsel for purposes of providing legal and programmatic 
service to TIGTA.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Parties to and persons involved in litigations, actions, personnel 
matters, administrative claims, administrative appeals, complaints, 
grievances, advisories, and other matters assigned to, or under the 
jurisdiction of, the Office of Chief Counsel.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Memoranda, (2) Complaints, (3) Claim forms, (4) Reports of 
Investigations, (5) Accident reports, (6) Witness statements and 
affidavits, (7) Pleadings, (8) Correspondence, (9) Administrative 
files, (10) Case management documents, and (11) Other records collected 
or generated in response to matters assigned to the Office of Chief 
Counsel.

RECORD SOURCE CATEGORIES:
    Some records in this system are exempt from the requirement that 
the record source categories be disclosed pursuant to the provisions of 
5 U.S.C. 552a(j)(2) and (k)(2). Non-exempt record source categories 
include the following: (1) Department of Treasury personnel and 
records, (2) The subject of the record, (3) Witnesses, (4) Parties to 
disputed matters of fact or law, (5) Congressional inquiries, and, (6) 
Other Federal agencies including, but not limited to, the Office of 
Personnel Management, the Merit Systems Protection Board, and the Equal 
Employment Opportunities Commission.

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. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to, or necessary to, the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purposes of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to an investigation or matter under consideration;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Provide information to Executive agencies, including, but not 
limited to the Office of Personnel Management,

[[Page 26534]]

Office of Government Ethics, and Government Accountability Office;
    (10) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (11) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (12) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (13) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

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 STORAGE OF RECORDS:
    Paper records and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by the name of the person to whom they 
apply and/or by case number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Paper records are maintained and disposed of in accordance with 
TIGTA Record Schedule 1 which has been approved by the National 
Archives and Records Administration.

ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGUARDS:
    Records in this system are safeguarded in accordance with 
applicable rules and policies. Access to the records in this system is 
limited to those individuals who have a need to know the information 
for the performance of their official duties and who have appropriate 
clearances or permissions. Disclosure of information through remote 
terminals is restricted through the use of passwords and sign-on 
protocols, which are periodically changed; these terminals are 
accessible only to authorized persons. Paper records are maintained in 
locked facilities and/or cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

 EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    Some of the records in this system are exempt from 5 U.S.C. 
552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (d)(5)(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). 
(See 31 CFR 1.36.)
TREASURY/DO .310

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .310--TIGTA Chief 
Counsel Disclosure Branch Records.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    Office of Chief Counsel, Disclosure Branch, TIGTA, 1401 H Street 
NW, Washington, DC 20005.

SYSTEM MANAGER(S):
    Chief Counsel, TIGTA, 1401 H Street NW, Washington, DC 20005, (202-
622-6500).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 552a, 26 U.S.C 6103, and 31 CFR 1.11.

PURPOSE(S) OF THE SYSTEM:
    The purpose of this system is to enable compliance with applicable 
Federal disclosure laws and regulations, including statutory record-
keeping requirements. In addition, this system will be utilized to 
maintain records obtained and/or generated for purposes of responding 
to requests for access, amendment, and disclosure of TIGTA records.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Requestors for access and amendment pursuant to the Privacy Act 
of 1974, 5 U.S.C. 552a; (2) Subjects of requests for disclosure of 
records; (3) Requestors for access to records pursuant to 26 U.S.C. 
6103; (4) TIGTA employees who have been subpoenaed or requested to 
produce TIGTA documents or testimony on behalf of TIGTA in judicial or 
administrative proceedings; (5) Subjects of investigations who have 
been referred to another law enforcement authority; (6) Subjects of 
investigations who are parties to a judicial or administrative 
proceeding in which testimony of TIGTA employees or production of TIGTA 
documents has been sought; and, (7) Individuals initiating 
correspondence or inquiries processed or controlled by the Disclosure 
Branch.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Requests for access to and/or amendment of records, (2) 
Responses to such requests, (3) Records processed and released in 
response to such requests, (4) Processing records, (5) Requests or 
subpoenas for testimony, (6) Testimony authorizations, (7) Referral 
letters, (8) Documents referred, (9)

[[Page 26535]]

Record of disclosure forms, and (10) Other supporting documentation.

RECORD SOURCE CATEGORIES:
    Some records in this system are exempt from the requirement that 
the record source categories be disclosed pursuant to the provisions of 
5 U.S.C. 552a(j)(2) and (k)(2). Non-exempt record source categories 
include the following: (1) Department of Treasury personnel and 
records, (2) Incoming requests, and (3) Subpoenas and requests for 
records and/or testimony.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES FOR SUCH USE:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when: (a) The agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to an investigation or matter under consideration;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Provide information to other Offices of Inspectors General, the 
Council of the Inspectors General for Integrity and Efficiency, and the 
Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (10) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (11) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper records and/or electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by name of the requestor, name of the 
subject of the investigation, and/or name of the employee requested to 
produce documents or to testify.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Paper records are maintained and disposed of in accordance with 
TIGTA Record Schedule 1, which has been approved by the National 
Archives and Records.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL RECORDS:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of background investigations, on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
    This system may contain records that are exempt from 5 U.S.C. 
552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (e)(1),

[[Page 26536]]

(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). (See 
31 CFR 1.36.)
TREASURY/DO .311

SYSTEM NAME AND NUMBER:
    Department of the Treasury, Departmental Offices .311--TIGTA Office 
of Investigations Files.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    National Headquarters, Office of Investigations, 1401 H Street NW, 
Washington, DC 20005 and Field Division offices listed in Appendix A.

SYSTEM MANAGER(S):
    Deputy Inspector General for Investigations, Office of 
Investigations, TIGTA, 1401 H Street NW, Washington, DC 20005, (202-
622-6500).

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

PURPOSE(S) OF THE SYSTEM:
    The purpose of this system of records is to maintain information 
relevant to complaints received by TIGTA and collected as part of 
investigations conducted by TIGTA's Office of Investigations. This 
system also includes investigative material compiled by the IRS's 
Office of the Chief Inspector, which was previously maintained in the 
following systems of records: Treasury/IRS 60.001-60.007 and 60.009-
60.010.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) The subjects or potential subjects of investigations; (2) The 
subjects of complaints received by TIGTA; (3) Persons who have filed 
complaints with TIGTA; (4) Confidential informants; and (5) TIGTA 
Special Agents.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Reports of investigations, which may include, but are not 
limited to, witness statements, affidavits, transcripts, police 
reports, photographs, documentation concerning requests and approval 
for consensual telephone and consensual non-telephone monitoring, the 
subject's prior criminal record, vehicle maintenance records, medical 
records, accident reports, insurance policies, and other exhibits and 
documents collected during an investigation; (2) Status and disposition 
information concerning a complaint or investigation including 
prosecutive action and/or administrative action; (3) Complaints or 
requests to investigate; (4) General case materials and documentation 
including, but not limited to, Chronological Case Worksheets (CCW), 
fact sheets, agent work papers, Record of Disclosure forms, and other 
case management documentation; (5) Subpoenas and evidence obtained in 
response to a subpoena; (6) Evidence logs; (7) Pen registers; (8) 
Correspondence; (9) Records of seized money and/or property; (10) 
Reports of laboratory examination, photographs, and evidentiary 
reports; (11) Digital image files of physical evidence; (12) Documents 
generated for purposes of TIGTA's undercover activities; (13) Documents 
pertaining to the identity of confidential informants; and (14) Other 
documents collected and/or generated by the Office of Investigations 
during the course of official duties.

RECORD SOURCE CATEGORIES:
    Some records contained within this system of records are exempt 
from the requirement that the record source categories be disclosed 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of 
the Treasury personnel and records, complainants, witnesses, 
governmental agencies, tax returns and related documents, subjects of 
investigations, persons acquainted with the individual under 
investigation, third party witnesses, Notices of Federal Tax Liens, 
court documents, property records, newspapers or periodicals, financial 
institutions and other business records, medical records, and insurance 
companies.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSED OF SUCH USES:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Records other than returns and return 
information may be used to:
    (1) Disclose appropriate federal, state, local, tribal, or foreign 
agencies responsible for investigating or prosecuting the violations 
of, or for enforcing or implementing, 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 a civil 
or criminal law or regulation.
    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal, or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA is 
authorized to appear when (a) the agency, or (b) any employee of the 
agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a court order where arguably relevant 
to a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Disclose information to the news media, where such disclosure 
is a matter of material public interest or in coordination with the 
Department of Justice in accordance with applicable guidelines that 
relate to an agency's functions relating to civil and criminal 
proceedings;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
other authorized duties;
    (10) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger;

[[Page 26537]]

    (11) Provide information to other Offices of Inspectors General, 
the Council of the Inspectors General for Integrity and Efficiency, and 
the Department of Justice, in connection with their review of TIGTA's 
exercise of statutory law enforcement authority, pursuant to section 
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
    (12) Disclose information to complainants, victims, or their 
representatives (defined for purposes here to be a complainant's or 
victim's legal counsel or a Senator or Representative whose assistance 
the complainant or victim has solicited) concerning the status and/or 
results of the investigation or case arising from the matters of which 
they complained and/or of which they were a victim, including, once the 
investigative subject has exhausted all reasonable appeals, any action 
taken. Information concerning the status of the investigation or case 
is limited strictly to whether the investigation or case is open or 
closed. Information concerning the results of the investigation or case 
is limited strictly to whether the allegations made in the complaint 
were substantiated or were not substantiated and, if the subject has 
exhausted all reasonable appeals, any action taken;
    (13) Disclose to appropriate agencies, entities, and person when 
(1) the Department of the Treasury and/or TIGTA suspects or has 
confirmed that there has been a breach of the system of records; (2) 
the Department of the Treasury and/or TIGTA has determined that as a 
result of the suspected or confirmed breach there is a risk of harm to 
individuals, the Department of the Treasury and/or TIGTA (including its 
information systems, programs, and operations), the Federal Government, 
or national security; and (3) the disclosure made to such agencies, 
entities, and persons is reasonably necessary to assist in connection 
with the Department of the Treasury's and/or TIGTA's efforts to respond 
to the suspected or confirmed breach or to prevent, minimize, or remedy 
such harm; and
    (14) Provide to another Federal agency or Federal entity, when the 
Department of the Treasury and/or TIGTA determines that information 
from this system of records is reasonably necessary to assist the 
recipient agency or entity in (1) responding to a suspected or 
confirmed breach or (2) preventing, minimizing, or remedying the risk 
of harm to individuals, the recipient agency or entity (including its 
information systems, programs, and operations), the Federal Government, 
or national security, resulting from a suspected or confirmed breach.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
    Paper records and electronic media.

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Records are retrievable by name, Social Security Number, and/or 
case number.

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    The records in this system are maintained and disposed of in 
accordance with a record disposition schedule approved by the National 
Archives and Records Administration.

ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGUARDS:
    The records are accessible to TIGTA personnel on a need-to-know 
basis. Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' below.

CONTESTING RECORD PREOCEDURES:
    See ``Notification Procedures'' below.

NOTIFICATION PROCEDURES:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector 
General for Tax Administration, 1401 H Street NW, Room 469, Washington, 
DC 20005. This system of records may contain records that are exempt 
from the notification, access, and contesting records requirements 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).

EXEMPTIONS PROMULGATED FOR THE SYSTEM:
    Some records contained within this system of records are exempt 
from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(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). (See 31 CFR 1.36)
Appendix A--Office of Investigations, TIGTA

Field Division SAC Offices

    Treasury IG for Tax Administration, 1919 Smith Street, Room 
2270, Stop 3300, Houston, TX 77002.
    Treasury IG for Tax Administration, 1160 W 1200 S, M/S 3300, 
Ogden, UT 84201.
    Treasury IG for Tax Administration, 201 Varick Street, Room 
1050, New York, NY 10014.
    Treasury IG for Tax Administration, Ronald Dellums Federal 
Bldg., 300 N Los Angeles Street, Suite 4334, Los Angeles, CA 90012.
    Treasury IG for Tax Administration, 600 Arch Street, Room 4218, 
Philadelphia, PA 19104.
    Treasury IG for Tax Administration, 12119 Indian Creek Court, 
Beltsville, MD 20705.
Appendix B--Audit Field Offices, TIGTA
    Treasury IG for Tax Administration, 310 Lowell Street, Stop 903, 
Andover, MA 01812.
    Treasury IG for Tax Administration, 401 W Peachtree St., Room 
540 Stop 190-R, Atlanta, GA 30308-3539.
    Treasury IG for Tax Administration, Atlanta Service Center, 4800 
Buford Highway, Mail Stop 15, Chamblee, GA 30341.
    Treasury IG for Tax Administration, 3651 South Interstate 35, 
Mail Stop 3200 AUSC, Austin, TX 78741.
    Treasury IG for Tax Administration, 31 Hopkins Plaza, Fallon 
Federal Building, Suite 1410, Baltimore, MD 21201.
    Treasury IG for Tax Administration, 1040 Waverly Ave., Stop 900, 
Holtsville, NY 11742.
    Treasury IG for Tax Administration, 200 W Adams, Suite 450, 
Chicago, IL 60606.
    Treasury IG for Tax Administration, Peck Federal Office Bldg., 
550 Main Street, Room 5028, Cincinnati, OH 45201.
    Treasury IG for Tax Administration, 4050 Alpha Road, Mail Stop 
3200 NDAL, Dallas, TX 75244.
    Treasury IG for Tax Administration, 1999 Broadway, Suite 2406 MS 
3300DEN, Denver, CO 80202.
    Treasury IG for Tax Administration, Fresno Service Center, 5045 
E Butler Stop 11, Fresno, CA 93727.
    Treasury IG for Tax Administration, 7850 SW 6th Court, Room 120 
Stop 8430, Plantation, FL 33324.
    Treasury IG for Tax Administration, 333 West Pershing Road, P-L 
Mail Stop 3000, Kansas City, MO 64108.
    Treasury Inspector General for Tax Administration--Audit, 24000 
Avila Road, Room 2509, Laguna Niguel, CA 92677.
    Treasury IG for Tax Administration, 300 N Los Angeles Street, 
Room 4334, Los Angeles, CA 90012.
    Treasury IG for Tax Administration, 5333 Getwell Rd., Stop 72 
Room H-147, Memphis, TN 38118.
    Treasury IG for Tax Administration, 1160 West 1200 South, MS 
3400, Ogden, Utah 84201.
    Treasury IG for Tax Administration, Federal Office Building, 600 
Arch Street, Room 4218, Philadelphia, PA 19106.

[[Page 26538]]

    Treasury IG for Tax Administration, 915 2nd Avenue, Room 2640 MS 
690, Seattle, WA 98174.
    Treasury IG for Tax Administration, 1222 Spruce, Room 8.205 Stop 
3300, St. Louis, MO 63103.
    Treasury IG for Tax Administration, 92 Montvale Avenue, 
Stoneham, MA 02180.
    Treasury IG for Tax Administration, Ronald Dellums Federal 
Bldg., 1301 Clay Street, Suite 510 North, Oakland, CA 94612.
    Treasury IG for Tax Administration, 5000 Ellin Road, Room B2-
203, Lanham, MD 20706.
    Treasury IG for Tax Administration, 250 Murall Drive, 
Martinsburg, WV.
Appendix C--Office of Inspections and Evaluations, TIGTA
    Treasury IG for Tax Administration, 401 W Peachtree St., 
Atlanta, GA 30308-3539.
    Treasury IG for Tax Administration, 4050 Alpha Road, Dallas, TX 
75244.

[FR Doc. 2020-09435 Filed 5-1-20; 8:45 am]
BILLING CODE 4810-04-P