80_FR_13815 80 FR 13764 - Privacy Act of 1974; Implementation

80 FR 13764 - Privacy Act of 1974; Implementation

DEPARTMENT OF THE TREASURY
Office of the Secretary

Federal Register Volume 80, Issue 51 (March 17, 2015)

Page Range13764-13765
FR Document2015-06021

In accordance with the Privacy Act of 1974, as amended, the Department of the Treasury (Treasury) gives notice of an amendment to update its Privacy Act regulations to add an exemption from certain provisions of the Privacy Act for a system of records related to the Internal Revenue Service Return Preparer Office.

Federal Register, Volume 80 Issue 51 (Tuesday, March 17, 2015)
[Federal Register Volume 80, Number 51 (Tuesday, March 17, 2015)]
[Rules and Regulations]
[Pages 13764-13765]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-06021]


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DEPARTMENT OF THE TREASURY

Office of the Secretary

31 CFR Part 1

RIN 1505-AC37


Privacy Act of 1974; Implementation

AGENCY: Internal Revenue Service, Treasury.

ACTION: Final rule.

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SUMMARY: In accordance with the Privacy Act of 1974, as amended, the 
Department of the Treasury (Treasury) gives notice of an amendment to 
update its Privacy Act regulations to add an exemption from certain 
provisions of the Privacy Act for a system of records related to the 
Internal Revenue Service Return Preparer Office.

DATES: Effective date: March 17, 2015.

FOR FURTHER INFORMATION CONTACT: David Silverman, Management and 
Program Analyst, Privacy, Governmental Liaison and Disclosure, 1111 
Constitution Ave. NW., Washington, DC 20224. Phone: (202) 317-6452 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: On behalf of the Internal Revenue Service 
Treasury published a system of records notice at 76 FR 70813, November 
15, 2011, establishing a new system of records entitled ``Treasury/IRS 
37.111--Preparer Tax Identification Number Records.''
    Treasury also published a proposed rule at 76 FR 71293, on November 
17, 2011, that would amend 31 CFR 1.36(g)(1)(vii).

[[Page 13765]]

    The proposed rule would exempt the new system of records (Treasury/
IRS 37.111) from certain provisions of the Privacy Act pursuant to 5 
U.S.C. 552a(k)(2).
    The proposed rule requested that the public submit comments to the 
Internal Revenue Service, Return Preparer Office, and no comments were 
received. Accordingly, Treasury is hereby giving notice that the system 
of records entitled ``Treasury/IRS 37.111--Preparer Tax Identification 
Number Records'' is exempt from certain provisions of the Privacy Act, 
pursuant to 5 U.S.C. 552a(k)(2) as set forth in the proposed rule.
    This final rule is not a ``significant regulatory action'' under 
Executive Order 12866.
    Pursuant to the requirements of the Regulatory Flexibility Act 
(RFA), 5 U.S.C. 601-612, it is hereby certified that this rule will not 
have significant economic impact on a substantial number of small 
entities. This certification is based on the fact that the final rule 
affects individuals and not small entities. The term ``small entity'' 
is defined to have the same meaning as the terms ``small business,'' 
``small organization,'' and ``small governmental jurisdiction,'' as 
defined in the RFA.
    As authorized by 5 U.S.C. 553(d)(3), Treasury finds that good cause 
exists for dispensing with the 30-day delay in the effective date of 
this rule. These regulations exempt certain investigative records 
maintained by Treasury from notification, access, and amendment of a 
record. In order to protect the confidentiality of such investigatory 
records Treasury finds that it is in the public interest to make these 
regulations effective upon publication. In addition, interested persons 
have had advance notice of and an opportunity to comment on the 
proposed rule and no comments were received.

List of Subjects in 31 CFR Part 1

    Privacy.

    Part 1, Subpart C of title 31 of the Code of Federal Regulations is 
amended as follows:

PART 1--[AMENDED]

0
1. The authority citation for part 1 continues to read as follows:

    Authority: 5 U.S.C. 301 and 31 U.S.C. 321. Subpart A also issued 
under 5 U.S.C. 552 as amended. Subpart C also issued under 5 U.S.C. 
552a.


0
2. In Sec.  1.36, paragraph (g)(1)(vii) is amended by adding an entry 
for ``IRS 37.111'' to the table in numerical order to read as follows:


Sec.  1.36  Systems exempt in whole or in part from provisions of 5 
U.S.C. 552a and this part.

    (g) * * *
    (1) * * *
    (vii) * * *

------------------------------------------------------------------------
                Number                           Name of system
------------------------------------------------------------------------
 
                              * * * * * * *
IRS 37.111...........................  Preparer Tax Identification
                                        Number Records.
 
                              * * * * * * *
------------------------------------------------------------------------

* * * * *

    Dated: February 23, 2015.
Helen Goff Foster,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2015-06021 Filed 3-16-15; 8:45 am]
 BILLING CODE 4830-01--P



                                              13764              Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Rules and Regulations

                                                (1) In the Office of Programs/                        decision on reconsideration no later                  the next ensuing calendar year. Within
                                              Operations: The Retirement Claims                       than 15 days from the date of the                     45 days of the receipt of a request for
                                              Manual, RCM Circulars, Special                          decision or, where the Field Service-                 reconsideration, the Director shall issue
                                              Services Manual, Policy Decisions,                      Headquarters staff has conducted a                    a decision on the protest.
                                              Procedural Memoranda containing                         review of the decision, within 7 days                    (b) Appeal to the Board. An employer
                                              information on the adjudication of                      following the completion of the review.               aggrieved by the decision of the Director
                                              claims not contained in the Retirement                  If the decision results in denial of                  of Policy and Systems under paragraph
                                              Claims Manual or in RCM Circulars,                      benefits, the claimant shall be notified              (a) of this section may appeal to the
                                              Field Operating Manual (Parts I and VI),                of the right to appeal as provided in                 Board. Such appeal shall be filed with
                                              FOM Circulars and Memoranda, the                        § 320.12 of this part. If the decision                the Secretary to the Board within 30
                                              Occupational Disability Rating                          results in payment of benefits, the base-             days after the date on which the
                                              Schedule, Adjudication Instruction                      year employer(s) shall be notified of the             Director notified the employer of the
                                              Manual, memorandum instructions on                      right to appeal as provided in § 320.12               decision on reconsideration. The Board
                                              adjudication, and circular letters of                   of this part.                                         may decide such appeal without a
                                              instruction to railroad officials.                      *      *    *     *      *                            hearing or, in its discretion, may refer
                                                (2) In the Office of Programs/Policy                                                                        the matter to a hearings officer pursuant
                                              and Systems: The Instructions to                        PART 345—EMPLOYERS’                                   to part 319 of this chapter.
                                              Employers, and Circular Letters to                      CONTIBUTIONS AND CONTRIBUTION                         *      *     *     *    *
                                              Employers.                                              REPORTS                                                 Dated: March 11, 2015.
                                              *     *     *     *     *                                                                                     Martha P. Rico,
                                                (5) Field offices shall also make                     ■ 7. The authority citation for part 345
                                                                                                      continues to read as follows:                         Secretary to the Board, By Authority of the
                                              available to the extent practicable such                                                                      Board.
                                              of these materials and indexes as are                       Authority: 45 U.S.C. 362(l).
                                                                                                                                                            [FR Doc. 2015–05888 Filed 3–16–15; 8:45 am]
                                              furnished them in the ordinary course of                ■   8. Revise § 345.202 to read as follows:           BILLING CODE P
                                              business.
                                                                                                      § 345.202    Consolidated employer records.
                                              PART 320—INITIAL DETERMINATIONS                            (a) Establishing a consolidated
                                              UNDER THE RAILROAD                                                                                            DEPARTMENT OF THE TREASURY
                                                                                                      employer record. Two or more
                                              UNEMPLOYMENT INSURANCE ACT                              employers that are under common                       Office of the Secretary
                                              AND REVIEWS OF AND APPEALS                              ownership or control may request the
                                              FROM SUCH DETERMINATIONS                                Board to consolidate their individual                 31 CFR Part 1
                                              ■ 4. The authority citation for part 320                employer records into a joint individual
                                                                                                      employer record. Such joint individual                RIN 1505–AC37
                                              continues to read as follows:
                                                                                                      employer record shall be treated as                   Privacy Act of 1974; Implementation
                                                  Authority: 45 U.S.C. 355 and 362(l).                though it were a single employer record.
                                              ■ 5. In § 320.6, paragraph (c)                          A request for such consolidation shall                AGENCY:  Internal Revenue Service,
                                              introductory text is revised to read as                 be made to the Director of Policy and                 Treasury.
                                              follows:                                                Systems, and such consolidation shall                 ACTION: Final rule.
                                                                                                      be effective commencing with the
                                              § 320.6    Adjudicating office.                         calendar year following the year of the               SUMMARY:   In accordance with the
                                              *     *     *     *     *                               request.                                              Privacy Act of 1974, as amended, the
                                                (c) Field Service-Headquarters. Field                    (b) Discontinuance of a consolidated               Department of the Treasury (Treasury)
                                              Service-Headquarters staff are                          employer record. Two or more                          gives notice of an amendment to update
                                              authorized to make determinations on                    employers that have established and                   its Privacy Act regulations to add an
                                              any of the issues listed in paragraph (b)               maintained a consolidated employer                    exemption from certain provisions of
                                              of this section. In addition, Field                     record will be permitted to discontinue               the Privacy Act for a system of records
                                              Service–Headquarters staff are                          such consolidated record only if the                  related to the Internal Revenue Service
                                              authorized to make initial                              individual employers agree to an                      Return Preparer Office.
                                              determinations on the following issues:                 allocation of the consolidated employer               DATES: Effective date: March 17, 2015.
                                              *     *     *     *     *                               record and such allocation is approved                FOR FURTHER INFORMATION CONTACT:
                                              ■ 6. In § 320.10, paragraph (c) is revised              by the Director of Policy and Systems.                David Silverman, Management and
                                              to read as follows:                                     The discontinuance of the consolidated                Program Analyst, Privacy,
                                                                                                      record shall be effective commencing                  Governmental Liaison and Disclosure,
                                              § 320.10 Reconsideration of initial                     with the calendar year following the                  1111 Constitution Ave. NW.,
                                              determination.                                          year of the Director of Policy and                    Washington, DC 20224. Phone: (202)
                                              *      *     *    *     *                               Systems’ approval.                                    317–6452 (not a toll-free number).
                                                (c) Notice of decision. The                           ■ 9. In § 345.307 paragraphs (a) and (b)              SUPPLEMENTARY INFORMATION: On behalf
                                              adjudicating office shall, as soon as                   are revised to read as follows:                       of the Internal Revenue Service
                                              possible, render a decision on the                                                                            Treasury published a system of records
                                              request for reconsideration. If a decision              § 345.307    Rate protest.                            notice at 76 FR 70813, November 15,
                                              rendered by a district office, as the                     (a) Request for reconsideration. An                 2011, establishing a new system of
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                                              adjudicating office, sustains the initial               employer may appeal a determination of                records entitled ‘‘Treasury/IRS 37.111—
                                              determination, either in whole or in                    a contribution rate computed under this               Preparer Tax Identification Number
                                              part, the decision shall be referred to the             part by filing a request for                          Records.’’
                                              appropriate Field Service-Headquarters                  reconsideration with the Director of                     Treasury also published a proposed
                                              staff for review prior to issuance. The                 Policy and Systems within 90 days after               rule at 76 FR 71293, on November 17,
                                              party who requested reconsideration                     the date on which the Board notified the              2011, that would amend 31 CFR
                                              shall be notified, in writing, of the                   employer of its rate of contribution for              1.36(g)(1)(vii).


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                                                                      Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Rules and Regulations                                                   13765

                                                The proposed rule would exempt the                              number of small entities. This                        List of Subjects in 31 CFR Part 1
                                              new system of records (Treasury/IRS                               certification is based on the fact that the             Privacy.
                                              37.111) from certain provisions of the                            final rule affects individuals and not
                                              Privacy Act pursuant to 5 U.S.C.                                                                                          Part 1, Subpart C of title 31 of the
                                                                                                                small entities. The term ‘‘small entity’’
                                              552a(k)(2).                                                                                                             Code of Federal Regulations is amended
                                                                                                                is defined to have the same meaning as                as follows:
                                                The proposed rule requested that the                            the terms ‘‘small business,’’ ‘‘small
                                              public submit comments to the Internal                            organization,’’ and ‘‘small governmental              PART 1—[AMENDED]
                                              Revenue Service, Return Preparer                                  jurisdiction,’’ as defined in the RFA.
                                              Office, and no comments were received.                                                                                  ■ 1. The authority citation for part 1
                                                                                                                   As authorized by 5 U.S.C. 553(d)(3),
                                              Accordingly, Treasury is hereby giving                                                                                  continues to read as follows:
                                              notice that the system of records                                 Treasury finds that good cause exists for
                                                                                                                dispensing with the 30-day delay in the                 Authority: 5 U.S.C. 301 and 31 U.S.C. 321.
                                              entitled ‘‘Treasury/IRS 37.111—Preparer                                                                                 Subpart A also issued under 5 U.S.C. 552 as
                                              Tax Identification Number Records’’ is                            effective date of this rule. These
                                                                                                                                                                      amended. Subpart C also issued under 5
                                              exempt from certain provisions of the                             regulations exempt certain investigative              U.S.C. 552a.
                                              Privacy Act, pursuant to 5 U.S.C.                                 records maintained by Treasury from
                                                                                                                notification, access, and amendment of                ■ 2. In § 1.36, paragraph (g)(1)(vii) is
                                              552a(k)(2) as set forth in the proposed
                                                                                                                a record. In order to protect the                     amended by adding an entry for ‘‘IRS
                                              rule.
                                                                                                                confidentiality of such investigatory                 37.111’’ to the table in numerical order
                                                This final rule is not a ‘‘significant
                                                                                                                records Treasury finds that it is in the              to read as follows:
                                              regulatory action’’ under Executive
                                              Order 12866.                                                      public interest to make these regulations             § 1.36 Systems exempt in whole or in part
                                                Pursuant to the requirements of the                             effective upon publication. In addition,              from provisions of 5 U.S.C. 552a and this
                                              Regulatory Flexibility Act (RFA), 5                               interested persons have had advance                   part.
                                              U.S.C. 601–612, it is hereby certified                            notice of and an opportunity to                           (g) * * *
                                              that this rule will not have significant                          comment on the proposed rule and no                       (1) * * *
                                              economic impact on a substantial                                  comments were received.                                   (vii) * * *

                                                                     Number                                                                               Name of system


                                                       *                              *                           *                     *                        *                      *                *
                                              IRS 37.111 ...............................................   Preparer Tax Identification Number Records.

                                                           *                            *                         *                      *                       *                      *                *



                                              *       *        *        *        *                              the Everett Marathon. The deviation                   Docket Operations, telephone 202–366–
                                                Dated: February 23, 2015.                                       allows the bridges to remain in the                   9826.
                                              Helen Goff Foster,
                                                                                                                closed-to-navigation position during the              SUPPLEMENTARY INFORMATION: The
                                                                                                                marathon to allow safe movement of                    Washington State Department of
                                              Deputy Assistant Secretary for Privacy,
                                              Transparency, and Records.
                                                                                                                event participants.                                   Transportation (WSDOT) has requested
                                              [FR Doc. 2015–06021 Filed 3–16–15; 8:45 am]                       DATES: This deviation is effective from               that the SR 529 Bridges, north bound
                                              BILLING CODE 4830–01––P                                           7:30 a.m. to 11:00 a.m. on April 12,                  and south bound, across the Snohomish
                                                                                                                2015.                                                 River and Steamboat Slough remain
                                                                                                                                                                      closed to vessel traffic to facilitate safe,
                                                                                                                ADDRESSES:    The docket for this                     uninterrupted roadway passage of
                                              DEPARTMENT OF HOMELAND                                            deviation, [USCG–2015–0142] is                        participants of the Everett Marathon.
                                              SECURITY                                                          available at http://www.regulations.gov.              The SR 529 Bridges over the Snohomish
                                                                                                                Type the docket number in the                         River at mile 3.6 provides 37 feet of
                                              Coast Guard
                                                                                                                ‘‘SEARCH’’ box and click ‘‘SEARCH.’’                  vertical clearance above mean high
                                                                                                                Click on Open Docket Folder on the line               water elevation while in the closed
                                              33 CFR Part 117
                                                                                                                associated with this deviation. You may               position. Under normal conditions these
                                              [Docket No. USCG–2015–0142]                                       also visit the Docket Management                      bridges operate in accordance with 33
                                                                                                                Facility in Room W12–140 on the                       CFR 117.1059(c), which requires
                                              Drawbridge Operation Regulation;                                  ground floor of the Department of                     advance notification of one-hour when
                                              Snohomish River and Steamboat                                     Transportation West Building, 1200                    a bridge opening is needed.
                                              Slough, Everett and Marysville, WA                                New Jersey Avenue SE., Washington,                      The SR 529 Bridges over Steamboat
                                                                                                                DC 20590, between 9 a.m. and 5 p.m.,                  Slough at mile 1.1 provide 10 feet of
                                              AGENCY: Coast Guard, DHS.
                                                                                                                Monday through Friday, except Federal                 vertical clearance above mean high
                                              ACTION:Notice of deviation from                                   holidays.
                                              drawbridge regulation.                                                                                                  water elevation while in the closed
                                                                                                                FOR FURTHER INFORMATION CONTACT:    If                position. Under normal conditions these
                                              SUMMARY:   The Coast Guard has issued a                           you have questions on this temporary                  bridges operate in accordance with 33
rljohnson on DSK3VPTVN1PROD with RULES




                                              temporary deviation from the operating                            deviation, call or email Mr. Steven                   CFR 117.1059(g), which requires
                                              schedule that governs the SR 529                                  Fischer, Bridge Administrator,                        advance notification of four hours when
                                              Bridges across the Snohomish River,                               Thirteenth Coast Guard District;                      a bridge opening is needed.
                                              mile 3.6 near Everett, WA, and the SR                             telephone 206–220–7282, email d13-pf-                   The deviation allows the SR 529
                                              529 Bridges across Steamboat Slough,                              d13bridges@uscg.mil. If you have                      Bridges crossing the Snohomish River
                                              mile 1.1, near Marysville, WA. The                                questions on viewing the docket, call                 and Steamboat Slough to remain in the
                                              deviation is necessary to accommodate                             Cheryl Collins, Program Manager,                      closed-to navigation position, and need


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Document Created: 2015-12-18 12:01:19
Document Modified: 2015-12-18 12:01:19
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionFinal rule.
ContactDavid Silverman, Management and Program Analyst, Privacy, Governmental Liaison and Disclosure, 1111 Constitution Ave. NW., Washington, DC 20224. Phone: (202) 317-6452 (not a toll-free number).
FR Citation80 FR 13764 
RIN Number1505-AC37

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