Privacy Act of 1974; System of Records, 63200-63203 [2023-19883]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 88, Number 177 (Thursday, September 14, 2023)]
[Notices]
[Pages 63200-63203]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-19883]


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

DEPARTMENT OF THE TREASURY


Privacy Act of 1974; System of Records

AGENCY: Department of the Treasury.

ACTION: Notice of modified systems of records.

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

SUMMARY: In accordance with the Privacy Act of 1974, the Department of 
the Treasury (``Treasury'' or the ``Department'') proposes to modify a 
current Treasury system of records titled, ``Treasury Fiscal Service 
Systems.''

DATES: Submit comments on or before October 16, 2023. The modification 
will be applicable on October 16, 2023 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 questions 
regarding privacy issues, please contact: Ryan Law, 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 1974, 
as amended (5 U.S.C. 552a), the Department of the Treasury (Treasury), 
proposes to modify a system of records notice, 81 FR 78266, relating to 
the Treasury system of records titled, ``Department of the Treasury, 
Treasury Fiscal Service Systems.''
    Treasury is modifying its system of records notice referenced in 
the original notice (81 FR 78266) to add a new authority, the Tax Cuts 
and Jobs Act, 26 CFR 1.6050X-1(a)(3). This new authority will add a new 
category of individuals, a new category of records, an additional 
purpose, and an additional routine use to the SORN. This Act mandates 
Treasury to collect Tax Identification Numbers (TIN) from those against 
whom Treasury has assessed certain penalties or fines. Treasury 
collects TINs to comply with the statutory requirement to file form 
1098-F related to certain fines, penalties and other amounts, with 
payors and the Internal Revenue Service (IRS) in accordance with 26 
U.S.C. 6050X and 26 CFR 1.6050X-1(a)(3).
    Additionally, Treasury is modifying this SORN to add three new 
routine uses. Two of these routine uses will allow Treasury to share 
information with Federal agencies, entities, and persons for suspected, 
confirmed, or mitigating breaches. The additional routine use is to 
share information with National Archives and Records Administration 
(NARA) for use in its records management inspections and its role as an 
Archivist under the authority of 44 U.S.C. 2904 and 2906.
    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.

SYSTEM NAME AND NUMBER:
    Department of the Treasury.009--Treasury Fiscal Service Systems.

SECURITY CLASSIFICATION:
    Unclassified.

SYSTEM LOCATION:
    Department of the Treasury, 1500 Pennsylvania Ave. NW, Washington, 
DC 20220. The locations at which the system is maintained by Treasury 
components and their associated field offices are:
    (1) Departmental Offices (DO):
    a. The Office of Inspector General (OIG): 740 15th Street NW, 
Washington, DC 20220.
    b. Treasury Inspector General for Tax Administration (TIGTA): 1125 
15th Street NW, Suite 700A, Washington, DC 20005.
    c. Special Inspector General for the Troubled Asset Relief Program 
(SIGTARP): 1801 L Street NW, Washington, DC 20220.
    d. Community Development Financial Institutions Fund (CDFI): 601 
13th Street NW, Suite 200 South, Washington, DC 20005.
    e. Federal Financing Bank (FFB): 1500 Pennsylvania Avenue NW, South 
Court One, Washington, DC 20220.
    f. Office of International Affairs (IA): 1500 Pennsylvania Avenue 
NW, Room 5441D, Washington, DC 20220.
    g. Treasury Forfeiture Fund: 740 15th Street NW, Suite 700, 
Washington, DC 20220.
    h. Treasury Franchise Fund: Avery Street Building, 320 Avery 
Street, Parkersburg, WV 26101.
    (2) Alcohol and Tobacco Tax and Trade Bureau (TTB): 1310 G St. NW, 
Washington, DC 20220.
    (3) Office of the Comptroller of the Currency (OCC): 400 7th Street 
SW, Washington, DC 20024.
    (4) Bureau of Engraving and Printing (BEP): 14th & C Streets SW, 
Washington, DC 20228.
    (5) Fiscal Service (FS): 401 14th Street SW, Washington, DC 20227.
    (6) Internal Revenue Service (IRS): 1111 Constitution Avenue NW, 
Washington, DC 20224.
    (7) United States Mint (MINT): 801 9th Street NW, Washington, DC 
20220.

[[Page 63201]]

    (8) Financial Crimes Enforcement Network (FinCEN): Vienna, VA 
22183-0039.

SYSTEM MANAGER(S):
    (1) DO:
    a. OIG: Assistant Inspector General for Management, 740 15th St. 
NW, Suite 510, Washington, DC 20220.
    b. TIGTA: Director, Finance and Accountability, 1125 15th Street 
NW, Suite 700A, Washington, DC 20005.
    c. SIGTARP: Chief Financial Officer, 1801 L Street NW, Washington, 
DC 20220.
    d. CDFI Fund: Deputy Director for Management/CFO, 601 13th Street 
NW, Suite 200 South, Washington, DC 20005.
    e. FFB: Chief Financial Officer, 1500 Pennsylvania Avenue NW, South 
Court One, Washington, DC 20220.
    f. IA: Deputy Senior Director, Business Operations, 1500 
Pennsylvania Avenue NW, Room 5127A, Washington, DC 20220.
    g. Treasury Forfeiture Fund: Assistant Director for Financial 
Management/CFO, 740 15th Street NW, Suite 700, Washington, DC 20220.
    h. Treasury Franchise Fund: Director, Division of Franchise 
Services, Bureau of the Public Debt, 320 Avery Street, Parkersburg, WV 
26101.
    (2) TTB: Alcohol and Tobacco Tax and Trade Bureau: 1310 G St. NW, 
Washington, DC 20220.
    (3) IRS: Chief Financial Officer, Internal Revenue Service, 1111 
Constitution Avenue NW, Room 3013, Washington, DC 20224.
    (4) OCC:
    a. Chief Financial Officer, Comptroller of the Currency, 400 7th 
Street SW, Washington, DC 20024.
    b. Chief Counsel's Office, 400 7th Street SW, Washington, DC 20024.
    (5) BEP: Chief Financial Officer, Bureau of Engraving and Printing, 
14th and C Streets NW, Room 113M, Washington, DC 20228.
    (6) FS: Chief Financial Officer, Financial Management Service, 3700 
East West Highway, Room 106A, Hyattsville, MD 20782.
    (7) Mint: Chief Financial Officer, United States Mint, 801 9th 
Street NW, 7th Floor, Washington, DC 20220.
    (8) FinCEN: Director, P.O. Box 39, Vienna, VA 22183-0039.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    31 U.S.C. 3512, 31 U.S.C. 3711, 31 U.S.C. 3721, 5 U.S.C. 5701 et 
seq., 5 U.S.C. 4111(b), Public Law 97-365, 26 U.S.C. 6103(m)(2), 5 
U.S.C. 5514, 31 U.S.C. 3716, 31 U.S.C. 321, 5 U.S.C. 301, 5 U.S.C. 4101 
et seq., 41 CFR parts 301-304, E.O. 11348, E.O. 9397, Treasury Order 
140-01 and 26 CFR 1.6050X-1(a)(3).

PURPOSE(S) OF THE SYSTEM:
    The Treasury Integrated Financial Management and Revenue System is 
to account for and control appropriated resources; maintain accounting 
and financial information associated with the normal operations of 
government organizations such as billing and follow-up, for paying 
creditors, to account for goods and services provided and received, to 
account for monies paid and received, process travel authorizations and 
claims, process training claims, and process employee claims for lost 
or damaged property, and for certain tax purposes. The records 
management and statistical analysis subsystems provide a data source 
for the production of reports, statistical surveys, documentation and 
studies required for integrated internal management reporting of costs 
associated with the Department's operation.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Current and former Treasury employees, non-Treasury personnel 
on detail to the Department, current and former vendors, all debtors 
including employees or former employees; (2) persons paying for goods 
or services, returning overpayment or otherwise delivering cash; (3) 
individuals, private institutions and business entities who are 
currently doing business with, or who have previously conducted 
business with the Department of the Treasury to provide various goods 
and services; (4) individuals who are now or were previously involved 
in tort claims with Treasury; (5) individuals who are now or have 
previously been involved in payments (accounts receivable/revenue) with 
Treasury; (6) individuals who have been recipients of awards; and (7) 
individuals who have been assessed with certain fines or penalties. 
Only records reflecting personal information are subject to the Privacy 
Act. The system also contains records concerning corporations, other 
business entities, and organizations whose records are not subject to 
the Privacy Act.

CATEGORIES OF RECORDS IN THE SYSTEM:
    The financial systems used by the Treasury components to collect, 
maintain and disseminate information include the following types of 
records: Routine billing, payment, property accountability, and travel 
information used in accounting and financial processing; information 
related to certain fines and penalties for tax reporting purposes; 
administrative claims by employees for lost or damaged property; 
administrative accounting documents, such as relocation documents, 
purchase orders, vendor invoices, checks, reimbursement documents, 
transaction amounts, goods and services descriptions, returned 
overpayments, or otherwise delivering cash, reasons for payment and 
debt, travel-related documents, training records, uniform allowances, 
payroll information, etc., which reflect amount owed by or to an 
individual for payments to or receipt from business firms, private 
citizens and or institutions. Typically, these documents include the 
individual's name, social security number, address, amounts of fines or 
penalties, and taxpayer identification number. Records in the system 
also include employment data, payroll data, position and pay data.

RECORD SOURCE CATEGORIES:
    Individuals, private firms, other government agencies, contractors, 
documents submitted to or received from a budget, accounting, travel, 
training, or other office maintaining the records in the performance of 
their duties.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    In addition to those disclosures generally permitted under the 
Privacy Act of 1974, 5 U.S.C. 552a(b), records and/or information or 
portions thereof maintained as part of this system may be disclosed 
outside Treasury as a routine use pursuant to 5 U.S.C. 552a(b)(3) as 
follows:
    (1) To the United States Department of Justice (``DOJ''), for the 
purpose of representing or providing legal advice to the Department in 
a proceeding before a court, adjudicative body, or other administrative 
body before which the Department is authorized to appear, when such 
proceeding involves:
    (a) The Department or any component thereof;
    (b) Any employee of the Department in his or her official capacity;
    (c) Any employee of the Department in his or her individual 
capacity where DOJ or the Department has agreed to represent the 
employee; or
    (d) The United States, when the Department determines that 
litigation is likely to affect the Department or any of its components; 
and the use of such records by the DOJ is deemed by the DOJ or the 
Department to be relevant and necessary to the litigation provided that 
the disclosure is compatible with the purpose for which records were 
collected.
    (2) To appropriate Federal, State, local, or foreign agencies, or 
other

[[Page 63202]]

public authority responsible for investigating or prosecuting the 
violations of or for enforcing or implementing a statute, rule, 
regulation, order, or license, where the disclosing agency becomes 
aware of an indication of a violation or potential violation of civil 
or criminal law or regulation;
    (3) 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) 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) or any component thereof, or (c) any 
employee of the agency in his or her official capacity, or (d) 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 (e) 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) To a Congressional office in response to an inquiry made at the 
request of the individual to whom the record pertains;
    (6) To the news media in accordance with guidelines contained in 28 
CFR 50.2 which pertain to an agency's functions relating to civil and 
criminal proceedings;
    (7) To third parties during the course of an investigation to the 
extent necessary to obtain information pertinent to the investigation;
    (8) To a public or professional licensing organization when such 
information indicates, either by itself or in combination with other 
information, a violation or potential violation of professional 
standards, or reflects on the moral, educational, or professional 
qualifications of an individual who is licensed or who is seeking to 
become licensed;
    (9) To a contractor for the purpose of compiling, organizing, 
analyzing, programming, processing, or otherwise refining records 
subject to the same limitations applicable to U.S. Department of the 
Treasury officers and employees under the Privacy Act;
    (10) 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;
    (11) Through a computer matching program, information on 
individuals owing debts to the Department of the Treasury, or any of 
its components, to other Federal agencies for the purpose of 
determining whether the debtor is a Federal employee or retiree 
receiving payments which may be used to collect the debt through 
administrative or salary offset;
    (12) To other Federal agencies to effect salary or administrative 
offset for the purpose of collecting debts, except that addresses 
obtained from the IRS shall not be disclosed to other agencies;
    (13) To disclose information to a consumer reporting agency, 
including mailing addresses obtained from the Internal Revenue Service, 
to obtain credit reports;
    (14) To a debt collection agency, including mailing addresses 
obtained from the Internal Revenue Service, for debt collection 
services;
    (15) To unions recognized as exclusive bargaining representatives 
under the Civil Service Reform Act of 1978, 5 U.S.C. 7111 and 7114, the 
Merit Systems Protection Board, arbitrators, the Federal Labor 
Relations Authority, and other parties responsible for the 
administration of the Federal labor-management program for the purpose 
of processing any corrective actions, or grievances, or conducting 
administrative hearings or appeals, or if needed in the performance of 
other authorized duties;
    (16) To a public or professional auditing organization for the 
purpose of conducting financial audit and/or compliance audits;
    (17) To a student participating in a Treasury student volunteer 
program, where such disclosure is necessary to support program 
functions of Treasury, and
    (18) To insurance companies or other appropriate third parties, 
including common carriers and warehousemen, in the course of settling 
an employee's claim for lost or damaged property filed with the 
Department.
    (19) To appropriate agencies, entities, and person when (1) the 
Department of the Treasury suspects or has confirmed that there has 
been a breach of the system of records; (2) the Department of the 
Treasury 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 (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 efforts to 
respond to the suspected or confirmed breach or to prevent, minimize, 
or remedy such harm.
    (20) To another Federal agency or Federal entity, when the 
Department of the Treasury 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.
    (21) The National Archives and Records Administration (``NARA'') 
for use in its records management inspections and its role as an 
Archivist under the authority of 44 U.S.C. 2904 and 2906.
    (22) To the IRS for any applicable tax reporting purposes.

Disclosure to Consumer Reporting Agencies:
    Disclosures made pursuant to 5 U.S.C. 552a(b)(12): Debt information 
concerning a government claim against an individual may be furnished in 
accordance with 5 U.S.C. 552a(b)(12) and section 3 of the Debt 
Collection Act of 1982 (Pub. L. 97-365) to consumer reporting agencies 
to encourage repayment of an overdue debt.

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

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
    Name, social security number, vendor ID number, TIN, and document 
number (travel form, training form, purchase order, check, invoice, 
etc.).

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
    Record maintenance and disposal is in accordance with National 
Archives and Records Administration retention schedules, and any 
supplemental guidance issued by individual components.

[[Page 63203]]

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
    Protection and control of sensitive but unclassified (SBU) records 
in this system is in accordance with TD P 71-10, Department of the 
Treasury Security Manual, and any supplemental guidance issued by 
individual components.

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

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' 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, appendices A-M. Requests for information and 
specific guidance on where to send requests for records may be 
addressed to: Privacy Act Request, DO, Director, Disclosure Services 
Department of the Treasury, 1500 Pennsylvania Avenue NW, Washington, DC 
20220.

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 78266) as the Department of 
the Treasury .009--Treasury Fiscal Service Systems.

[FR Doc. 2023-19883 Filed 9-13-23; 8:45 am]
BILLING CODE P