80 FR 54064 - Privacy Act of 1974, as Amended; System of Records Notice

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 173 (September 8, 2015)

Page Range		54064-54143
FR Document		2015-21980

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

Federal Register, Volume 80 Issue 173 (Tuesday, September 8, 2015)

[Federal Register Volume 80, Number 173 (Tuesday, September 8, 2015)]
[Notices]
[Pages 54064-54143]
From the Federal Register Online [www.thefederalregister.org]
[FR Doc No: 2015-21980]

[[Page 54063]]

Vol. 80

Tuesday,

No. 173

September 8, 2015

Part III

Department of the Treasury

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Internal Revenue Service

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

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

[[Page 54064]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

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

AGENCY: Internal Revenue Service, Treasury

ACTION: Notice of systems of records.

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

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

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

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

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

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

IRS 37.007--Practitioner Disciplinary Records.

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

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

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

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

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

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

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

Treasury/IRS

26.055, Private Collection Agency (PCA) Quality Review Records

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

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

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

Systems Covered by This Notice

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

[[Page 54065]]

are reprinted in their entirety following the Table of Contents.

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

Table of Contents

Internal Revenue Service

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

Internal Revenue Service (IRS)

Treasury/IRS 00.001

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

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

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

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

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

PURPOSE:
To track correspondence including responses from voluntary surveys.

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

[[Page 54066]]

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

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

RETRIEVABILITY:
By name.

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To track correspondence concerning enforcement matters.

[[Page 54067]]

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

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

RETRIEVABILITY:
By name.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54068]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54069]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54070]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54071]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By taxpayer's name or TIN.

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

[[Page 54072]]

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

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By name and/or TIN.

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

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

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

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

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

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

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

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
IRS employees.

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

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

[[Page 54073]]

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

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

RETRIEVABILITY:
By key employee's name.

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

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

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

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

RECORD SOURCE CATEGORIES:
By employees.

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By name or administrative case control number.

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

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

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

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

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

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

SYSTEM NAME:
Volunteer Records--Treasury/IRS.

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

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

[[Page 54074]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54075]]

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

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

RETRIEVABILITY:
By employee name.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By taxpayer name or TIN.

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

[[Page 54076]]

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To maintain records necessary to resolve erroneous refunds.

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54077]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

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

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

[[Page 54078]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54079]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54080]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54081]]

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

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

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

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

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

CATEGORIES OF RECORDS IN THE SYSTEM:
Information returns.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To administer and market electronic filing programs.

[[Page 54082]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54083]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54084]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54085]]

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

SYSTEM NAME:
Lien Files--Treasury/IRS.

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

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

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

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

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

[[Page 54086]]

discharge, or subordination on lien attachment has been filed.

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To process offers to compromise a tax liability.

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

[[Page 54087]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To administer sales of real property.

[[Page 54088]]

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To provide inventory control of delinquent accounts.

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54089]]

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

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

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

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

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

SYSTEM NAME:
Transferee Files--Treasury/IRS.

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

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

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

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

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

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

RETRIEVABILITY:
By taxpayer name and TIN.

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

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

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

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

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

[[Page 54090]]

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

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

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

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

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

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

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

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

RETRIEVABILITY:
Alphabetically by name or numerically by zip code.

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

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

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

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

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

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

SYSTEM NAME:
Security Violations--Treasury/IRS.

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

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

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

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

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

[[Page 54091]]

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

RETRIEVABILITY:
By name.

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

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

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

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

RECORD SOURCE CATEGORIES:
Contract guard force and security inspections.

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By employee name.

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

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

[[Page 54092]]

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

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

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

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

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

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

PURPOSE:
To administer safety programs.

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

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

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

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

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

RETRIEVABILITY:
By employee or other individual's name.

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

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

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

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

[[Page 54093]]

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

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

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

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

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

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

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

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

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

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

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

RETRIEVABILITY:
By employee name.

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

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

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

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

RECORD SOURCE CATEGORIES:
Cadre members.

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

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

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

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

[[Page 54094]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54095]]

employee in his or her official capacity; (c) any IRS employee in his
or her personal capacity if the IRS or the DOJ has agreed to provide
representation for the employee; or (d) the United States is a part to,
has an interest in, or is likely to be affected by, the proceeding, and
the IRS or the DOJ determines that the information is relevant and
necessary. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
By employee or other individual's name.

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To administer the national security clearance program.

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

[[Page 54096]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54097]]

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54098]]

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

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

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

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

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

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

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

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

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

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

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

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

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

[[Page 54099]]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

PURPOSE:
To track and administer reasonable accommodation requests.

[[Page 54100]]

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

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

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

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

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

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

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

RECORD SOURCE CATEGORIES:
Individual requesting accommodation; individual's manager,
individual's medical practitioner; agency medical representative.

EXEMPTIONS:
None.
Treasury/IRS 36.001

SYSTEM NAME:
Appeals, Grievances and Complaints Records--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Applicants for Federal employment, current and former Federal
employees (including annuitants) who submit appeals, grievances, or
complaints for resolution.

CATEGORIES OF RECORDS IN THE SYSTEM:
This system of records contains information or documents relating
to a decision or determination made by the IRS or other organization
(e.g., Office of Personnel Management, Equal Employment Opportunity
Commission, Merit Systems Protection Board) affecting the employment
status of an individual. The records consist of the initial appeal or
complaint, letters or notices to the individual, record of hearings
when conducted, materials placed into the record to support the
decision or determination, affidavits or statements, testimonies of
witnesses, investigative reports, instructions to an agency about
action to be taken to comply with decisions, and related
correspondence, opinions and recommendations. Automated Labor and
Employee Relations Tracking System (ALERTS) records are included to
provide administrative tracking for personnel administration.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 1302, 3301, 3302, 4308, 5115, 5338, 5351, 5388, 7105,
7151, 7154, 7301, 7512, 7701 and 8347, Executive Orders 9830, 10577,
10987, 11222, 11478 and 11491; and Pub. L. 92-261 (EEO Act of 1972),
and Pub. L. 93-259.

PURPOSE:
To track, and process, employment-related appeals, grievances and
complaints.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be only made as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public

[[Page 54101]]

authority, responsible for implementing or enforcing, or for
investigating or prosecuting the violation of, a statute, rule,
regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(5) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(8) Disclose information to a Member of Congress regarding the
status of an appeal, complaint or grievance.
(9) Disclose information to other agencies to the extent provided
by law or regulation and as necessary to report apparent violations of
law to appropriate law enforcement agencies.
(10) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board or Equal Employment Opportunity
Commission for the purpose of properly administering Federal Personnel
Systems in accordance with applicable laws, Executive Orders and
regulations.
(11) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
By name of the individual and administrative case control number.

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

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

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

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

RECORD SOURCE CATEGORIES:
Individuals who file complaints or grievances, IRS and/or other
authorized Federal officials, affidavits or statements from employees,
testimony of witnesses, official documents relating to the appeal,
grievance, or complaints, and third party correspondence.

EXEMPTIONS:
None.
Treasury/IRS 36.003

SYSTEM NAME:
General Personnel and Payroll Records--Treasury/IRS.

SYSTEM LOCATION:
Current employee personnel records: National Office, field,
computing center and campus offices. Current employee payroll records:
Transactional Processing Center (TPC), U.S. Department of Agriculture,
National Finance Center. Former employee personnel records: The
National Archives and Records Administration, National Personnel
Records Center.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Prospective, current and former employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
This system consists of a wide variety of records relating to
personnel actions and determinations made about an individual while
employed in the Federal service, including information required by the
Office of Personnel Management (OPM) and maintained in the Official
Personnel File (OPF) or Employee Personnel File (EPF). Information is
also maintained electronically in Automated Labor and Employee
Relations Tracking System (ALERTS) and Totally Automated Personnel
System (TAPS). Listing of employee pseudonyms and Forms 3081 is also
included. This system also includes personnel and payroll records
(e.g., office/building security records, disciplinary action records,
travel/moving expense records, insurance/beneficiary records, personal
addresses, personal telephone numbers, personal email addresses,
emergency contact information, payroll deduction records).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 1302, 2951, 4118, 4308, 4506 and Executive Orders
9397 and 10561.

PURPOSE:
To administer personnel and payroll programs.

[[Page 54102]]

employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS determines
that the records are relevant and necessary to the proceeding or advice
sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(8) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(9) Disclose information to a prospective employer of an IRS
employee or former IRS employee.
(10) Disclose information to hospitals and similar institutions or
organizations involved in voluntary blood donation activities.
(11) Disclose information to educational institutions for
recruitment and cooperative education purposes.
(12) Disclose information to financial institutions for payroll
purposes.
(13) Disclose information about particular Treasury employees to
requesting Federal agencies or non-Federal entities under approved
computer matching efforts, limited to only those data elements
considered relevant to making a determination of eligibility under
particular benefit programs administered by those agencies or entities
or by the Department of the Treasury or any constituent unit of the
Department, to improve program integrity, and to collect debts and
other monies owed under those programs.
(14) Disclose information to respond to state and local authorities
for support garnishment interrogatories.
(15) Disclose information to private creditors for the purpose of
garnishment of wages of an employee if a debt has been reduced to a
judgment.
(16) Disclose records to the Office of Personnel Management, Merit
Systems Protection Board, Equal Employment Opportunity Commission, and
General Accounting Office for the purpose of properly administering
Federal Personnel systems or other agencies' systems in accordance with
applicable laws, Executive Orders, and applicable regulations;
(17) Disclose information to a Federal, state, or local agency so
that the agency may adjudicate an individual's eligibility for a
benefit, such as a state unemployment compensation board, housing
administration agency and Social Security Administration;
(18) Disclose information to another agency such as the Department
of Labor or Social Security Administration and state and local taxing
authorities as required by law for payroll purposes;
(19) Disclose information to Federal agencies to effect inter-
agency salary offset; to effect inter-agency administrative offset to
the consumer reporting agency for obtaining commercial credit reports;
and to a debt collection agency for debt collection services;
(20) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures of debt
information concerning a claim against an individual may be made from
this system to consumer reporting agencies as defined in the Fair
Credit Reporting Act (15 U.S.C. 1681a(f)) or the Federal Claims
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).

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

RETRIEVABILITY:
Name, Social Security Number (SSN) or other employee identifier,
such as standard employee identification number (SEID) or badge number.

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

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

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

RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its

[[Page 54103]]

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

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

RECORD SOURCE CATEGORIES:
Personnel and payroll records come from the individual to whom they
apply or from agency officials.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None
Treasury/IRS 37.006

SYSTEM NAME:
Correspondence, Miscellaneous Records, and Information Management
Records--Treasury/IRS.

SYSTEM LOCATION:
Office of Professional Responsibility (OPR), Internal Revenue
Service (IRS), Washington, DC; Detroit Computing Center, Detroit,
Michigan; Martinsburg, West Virginia; and Memphis, Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who correspond with OPR, individuals on whose behalf
correspondence is initiated, and individuals who are the subject of
correspondence; individuals who file, pursuant to 31 CFR part 10,
program sponsor agreements for continuing professional education for
enrolled agents or enrolled retirement plan agents; individuals who
request, pursuant to 31 CFR part 10, authorization to make a special
appearance before the IRS to represent another person in a particular
matter; former Government employees who, pursuant to 31 CFR part 10,
submit statements that their current firm has isolated them from
representations that would create a post-employment conflict of
interest; individuals who appeal from determinations that they are
ineligible to engage in limited practice before the IRS under 31 CFR
part 10; and individuals who serve as point of contact for
organizations (including organizations that apply for recognition as a
sponsor of continuing professional education for enrolled agents or
enrolled retirement plan agents and tax clinics that request OPR to
issue authorizations for special appearances to tax clinic personnel to
practice before the IRS).

CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence (including, but not limited to, letters, faxes,
telegrams, and emails) sent and received; mailing lists of, and
responses to, quality and improvement surveys of individuals; program
sponsor agreements for continuing professional education; requests for
authorization to make a special appearance before the IRS; statements
of isolation from representations that would create a post-employment
conflict of interest; appeals from determinations of ineligibility to
engage in limited practice; records pertaining to consideration of
these matters; and workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
To permit OPR to manage correspondence, to track responses from
quality and improvement surveys, to manage workloads, and to collect
and maintain other administrative records that are necessary for OPR to
perform its functions under the regulations governing practice before
the IRS, which are set out at 31 CFR part 10 and are published in
pamphlet form as Treasury Department Circular No. 230, and its
functions under other grants of authority.

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

[[Page 54104]]

RETRIEVABILITY:
By individual's name. Non-unique names will be distinguished by
addresses.

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

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

SYSTEM MANAGER(S) AND ADDRESS:
Director, Office of Professional Responsibility, SE:OPR, 1111
Constitution Avenue NW., Washington, DC 20224.

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

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

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

RECORD SOURCE CATEGORIES:
Individuals, other correspondents, and Treasury Department records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 37.007

SYSTEM NAME:
Practitioner Disciplinary Records--Treasury/IRS.

SYSTEM LOCATION:
Office of Professional Responsibility (OPR), Internal Revenue
Service (IRS), Washington, DC; Martinsburg, West Virginia; and Memphis,
Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Subjects and potential subjects of disciplinary proceedings
relating to attorneys, certified public accountants, enrolled agents,
enrolled actuaries, enrolled retirement plan agents, appraisers,
registered tax return preparers, and any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS;
subjects or potential subjects of actions to deny eligibility to engage
in limited practice before the IRS or actions to withdraw eligibility
to practice before the IRS in any other capacity; individuals who have
received disciplinary sanctions or whose eligibility to practice before
the IRS has been denied or withdrawn; and individuals who have
submitted to OPR information concerning potential violations of 31 CFR
part 10.

CATEGORIES OF RECORDS IN THE SYSTEM:
Information sent to, or collected by, OPR concerning potential
violations of 31 CFR part 10, including disciplinary decisions and
orders (and related records) of Federal or state courts, agencies,
bodies, and other licensing authorities; records pertaining to OPR's
investigation and evaluation of such information; records of
disciplinary proceedings brought by OPR before administrative law
judges, including records of appeals from decisions in such
proceedings; petitions for reinstatement to practice before the IRS
(and related records); Federal court orders enjoining individuals from
representing taxpayers before the IRS; and press releases concerning
such injunctions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
To enforce and administer the regulations governing practice before
the IRS, which are set out at 31 CFR part 10 and are published in
pamphlet form as Treasury Department Circular No. 230; to make
available to the general public information about disciplinary
proceedings and disciplinary sanctions; to assist public, quasi-public,
or private professional authorities, agencies, organizations, and
associations and other law enforcement and regulatory authorities in
the performance of their duties in connection with the administration
and maintenance of standards of integrity, conduct, and discipline; and
to assist state tax agencies in their efforts to ensure compliance with
ethical rules and standards of conduct by individuals authorized to
practice or individuals who seek permission to practice before the
agency.

[[Page 54105]]

investigative, or prosecutorial responsibility of the receiving
authority.
(5) Disclose information to a contractor to the extent necessary to
perform the contract.
(6) Disclose information to third parties during the course of an
investigation to the extent deemed necessary by the IRS to obtain
information pertinent to the investigation.
(7) Subject to the protective measures in 31 CFR part 10, make
available for public inspection or otherwise disclose to the general
public reports and decisions of the Secretary of the Treasury, or his
delegate, in disciplinary proceedings, including any reports and
decisions of the administrative law judge.
(8) Make available for public inspection or otherwise disclose to
the general public, after the final agency decision has been issued or
after OPR has taken final action: (a) The name, mailing address,
professional designation (attorney, certified public accountant,
enrolled agent, enrolled actuary, enrolled retirement plan agent, or
appraiser), type of disciplinary sanction, effective dates, and
information about the conduct that gave rise to the sanction pertaining
to individuals who have been censured, individuals who have been
suspended or disbarred from practice before the IRS, individuals who
have resigned as an enrolled agent or an enrolled retirement plan agent
in lieu of a disciplinary proceeding being instituted or continued,
individuals upon whom a monetary penalty has been imposed, and
individual appraisers who have been disqualified; and (b) the name,
mailing address, representative capacity (family member; general
partner; full-time employee or officer of a corporation, association,
or organized group; full-time employee of a trust, receivership,
guardianship, or estate; officer or regular employee of a government
unit; an individual representing a taxpayer outside the United States;
or unenrolled return preparer), the fact of the denial of eligibility
for limited practice, effective dates, and information about the
conduct that gave rise to the denial pertaining to individuals who have
been denied eligibility to engage in limited practice before the IRS
pursuant to 31 CFR part 10.
(9) Make available for public inspection or otherwise disclose to
the general public: The name, mailing address, professional designation
or representative capacity, the fact of being enjoined from
representing taxpayers before the IRS, the scope of the injunction,
effective dates, and information about the conduct that gave rise to
the injunction pertaining to individuals who have been enjoined by any
Federal court from representing taxpayers before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, which
individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified public
accountancy boards, to assist such authorities, agencies,
organizations, or associations in meeting their responsibilities in
connection with the administration and maintenance of standards of
integrity, conduct, and discipline.
(11) Disclose upon written request to a member of the public who
has submitted to OPR written information concerning potential
violations of the regulations governing practice before the IRS: (a)
That OPR is currently investigating or evaluating the information; (b)
that OPR has determined that no action will be taken, because
jurisdiction is lacking, because a disciplinary proceeding would be
time-barred, or because the information does not constitute actionable
violations of the regulations; (c) that OPR has determined that the
reported conduct does not warrant a censure, suspension, or disbarment;
and (d) if applicable, the name of the authority, agency, organization,
or association or Department of the Treasury or IRS office to which OPR
has referred the information.
(12) Disclose to the Office of Personnel Management the identity
and status of disciplinary cases in order for the Office of Personnel
Management to process requests for assignment of administrative law
judges employed by other Federal agencies to conduct disciplinary
proceedings.
(13) Disclose information to a state tax agency for tax
administration purposes, including the agency's efforts to ensure
compliance with ethical rules and standards of conduct by individuals
authorized to practice or individuals who seek permission to practice
before the agency.
(14) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with the IRS' efforts to respond to the suspected or confirmed
compromise and prevent, minimize, or remedy such harm.

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

RETRIEVABILITY:
By individual's name, Social Security Number (SSN) (where
available), or complaint number pertaining to a disciplinary
proceeding. Non-unique names will be distinguished by addresses.

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

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

SYSTEM MANAGER(S) AND ADDRESS:
Director, Office of Professional Responsibility, SE: OPR, 1111
Constitution Avenue NW., Washington, DC 20224.

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

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

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

RECORD SOURCE CATEGORIES:
Individuals covered by this system of records; witnesses; Federal
or state

[[Page 54106]]

courts, agencies, or bodies; professional authorities, agencies,
organizations, or associations; state tax agencies; Treasury Department
records; and public records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2),
the records contained within this system are exempt from the following
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),
(e)(4)(I), and (f). (See 31 CFR 1.36.)
Treasury/IRS 37.009

SYSTEM NAME:
Enrolled Agent and Enrolled Retirement Plan Agent Records --
Treasury/IRS.

SYSTEM LOCATION:
Return Preparer Office (RPO), Internal Revenue Service (IRS),
Washington, DC; Detroit Computing Center, Detroit, Michigan;
Martinsburg, West Virginia, and Memphis, Tennessee.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals currently or formerly enrolled to practice before the
IRS; applicants for enrollment to practice before the IRS, including
those who have appealed denial of applications for enrollment; and
candidates for enrollment examinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
Applications for enrollment to practice before the IRS; records
pertaining to RPO's investigation and evaluation of eligibility for
enrollment; appeals from denials of applications for enrollment (and
related records); records relating to enrollment examinations,
including candidate applications, answer sheets, and examination
scores; applications for renewal of enrollment, including information
on continuing professional education; and administrative records
pertaining to enrollment status, including current status, dates of
enrollment, dates of renewal, and dates of resignation or termination.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801 and 7803, and 31 U.S.C. 330.

PURPOSE(S):
To administer the enrollment program under the regulations
governing practice before the IRS, which are set out at 31 CFR part 10
and are published in pamphlet form as Treasury Department Circular No.
230; to make available to the general public sufficient information to
assist taxpayers in locating enrolled individuals and in accurately
verifying individuals' enrollment status; to assist public, quasi-
public, or private professional authorities, agencies, organizations,
and associations and other law enforcement and regulatory authorities
in the performance of their duties in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline; and to assist state tax agencies in their efforts to ensure
compliance with ethical rules and standards of conduct by individuals
authorized to practice or individuals who seek permission to practice
before the agency.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems the purpose of the disclosure to be compatible
with the purpose for which the IRS collected the records and no
privilege is asserted:
(1) Disclose information to the Department of Justice (DOJ when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by, the
proceeding; and the IRS determines that the information is relevant and
necessary to the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her individual
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by, the proceeding; and the IRS or the
DOJ determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, tribal, or
foreign agency, or other public authority, which has requested
information relevant or necessary to hiring or retaining an employee or
to issuing, or continuing, a contract, security clearance, license,
grant, or other benefit.
(4) Disclose information to a Federal, state, local, tribal, or
foreign agency or other public authority responsible for implementing
or enforcing, or for investigating or prosecuting, the violation of a
statute, rule, regulation, order, or license when a record on its face,
or in conjunction with other records, indicates a violation or
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to a contractor to the extent necessary to
perform the contract.
(6) Disclose information to third parties during the course of an
investigation to the extent deemed necessary by the IRS to obtain
information pertinent to the investigation.
(7) Make available for public inspection or otherwise disclose to
the general public the name, enrollment number, and enrollment status
(active, inactive, inactive retired, terminated for failure to meet the
requirements for renewal of enrollment, or resigned for reasons other
than in lieu of a disciplinary proceeding being instituted or
continued, including effective dates), as well as the mailing address,
company or firm name, telephone number, fax number, email address, and
Web site address, pertaining to individuals who are, or were, enrolled
to practice before the IRS.
(8) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, which
individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified public
accountancy boards, to assist such authorities, agencies,
organizations, or associations in meeting their responsibilities in
connection with the administration and maintenance of standards of
integrity, conduct, and discipline.
(9) Disclose information to a state tax agency for tax
administration purposes, including the agency's efforts to ensure
compliance with ethical rules and standards of conduct by individuals
authorized to practice or individuals who seek permission to practice
before the agency.
(10) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the

[[Page 54107]]

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

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

RETRIEVABILITY:
By individual's name (including other names used), Social Security
Number (SSN) (where available), enrollment examination candidate
number, enrollment application control number, enrollment number, or
street address. Non-unique names will be distinguished by addresses.

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

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

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

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

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

RECORD SOURCE CATEGORIES:
Individuals covered by this system of records; witnesses; Federal
or state courts, agencies, or bodies; professional authorities,
agencies, organizations, or associations; state tax agencies; Treasury
Department records; and public records.

SYSTEM NAME:
Preparer Tax Identification Number (PTIN) Records--Treasury/IRS.

SYSTEM LOCATION:
National Office, Field Offices, Campuses, and Computing Centers.
(See IRS Appendix below for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Applicants for a PTIN; registered paid tax return preparers
(individuals issued a PTIN); individuals whose application or
registration is rejected, revoked, or suspended. Individual providers
of continuing education for paid tax return preparers, including
applicants for IRS approval, approved providers, and former providers.
Individual contractors who assist the IRS in reviewing continuing
education provider applications. Individuals who communicate with the
IRS regarding the paid tax return preparer registration program or
about any specific paid tax return preparer or continuing education
provider.

CATEGORIES OF RECORDS IN THE SYSTEM:
Administrative records pertaining to paid tax return preparers,
including records pertaining to applications for registration, renewal
of registration, revocations, suspensions, and appeals; records
pertaining to IRS investigation and evaluation of eligibility for
registration; records relating to proof of identity for applicants who
do not have Social Security Numbers; records related to competency
testing, including applications, answer sheets, and test scores;
records related to background, fingerprint, and tax compliance checks;
records on continuing education requirements to become a registered
paid tax return preparer; and information related to testing and
education exemptions due to supervised status and types of returns
prepared. Records pertaining to individual providers of continuing
education for paid tax return preparers, including applications for IRS
approval of courses or programs, grants and denials of such
applications, and records of participation in offered courses and
programs. Records pertaining to individual contractors who assist IRS
in reviewing continuing education provider applications. Records
pertaining to received communications.
Note: Disciplinary records pertaining to registered paid tax return
preparers are maintained in Treasury/IRS 37.007, Practitioner
Disciplinary Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.

PURPOSE(S):
To administer records pertaining to the issuance of PTINs to
registered paid tax return preparers.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Returns and return information may be disclosed only as authorized
by 26 U.S.C. 6103. Material covered by rule 6(e) of the Federal Rules
of Criminal Procedure may be disclosed only as permitted by that rule.
All other records may be used as described below if the IRS deems that
the purpose of the disclosure is compatible with the purpose for which
IRS collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to

[[Page 54108]]

the proceeding. Information may be disclosed to the adjudicative body
to resolve issues of relevancy, necessity, or privilege pertaining to
the information.
(3) Disclose information to an arbitrator, mediator, or other
neutral, in the context of alternative dispute resolution, to the
extent relevant and necessary for resolution of the matters presented,
including asserted privileges. Information may also be disclosed to the
parties in the alternative dispute resolution proceeding.
(4) Disclose to a Federal, state, local, or tribal agency, or other
public authority, which has requested information relevant or necessary
to hiring or retaining an employee, or issuing or continuing a
contract, security clearance, license, grant, or other benefit.
(5) Disclose pertinent information to an appropriate Federal,
state, local, or tribal agency, or other public authority, responsible
for implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(6) Disclose information to foreign governments in accordance with
international agreements.
(7) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(8) Make available for public inspection or otherwise disclose to
the general public, after the final agency decision has been issued or
after OPR has taken final action: (a) The name, mailing address,
professional designation (attorney, certified public accountant,
enrolled agent, enrolled actuary, enrolled retirement plan agent
appraiser, registered tax return preparer, or any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS), type
of disciplinary sanction, effective dates, and information about the
conduct that gave rise to the sanction pertaining to individuals who
have been censured, individuals who have been suspended or disbarred
from practice before the IRS, individuals who have resigned as an
enrolled agent, an enrolled retirement plan agent, or a registered tax
return preparer in lieu of a disciplinary proceeding being instituted
or continued, individuals upon whom a monetary penalty has been
imposed, and individual appraisers who have been disqualified; and (b)
the name, mailing address, representative capacity (family member;
general partner; full-time employee of officer of a corporation,
association, or organized group; full-time employee of a trust,
receivership, guardianship, ore state; officer or regular employee of a
government unit; an individual representing a taxpayer outside the
United States; or unenrolled return preparer), the fact of the denial
of eligibility for limited practice, effective dates, and information
about the conduct that gave rise to the denial pertaining to
individuals who have been denied edibility to engage in limited
practice before the IRS pursuant to 31 CFR part 10.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to a person the
fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a contractor, including an expert
witness or a consultant, hired by the IRS, to the extent necessary for
the performance of a contract.
(11) Disclose information to a supervised tax return preparer
sufficient to identify the supervising tax return preparer, and
information to a supervising tax return preparer sufficient to identify
the tax return preparers who have named that individual as their
supervisor.
(12) Disclose information to a contractor's financial institution
to the extent necessary for the processing of PTIN application and
registration fee payments.
(13) Disclose information to a former employee of the IRS to the
extent necessary for personnel-related or other official purposes when
the IRS requires information and/or consultation assistance from the
former employee regarding a matter within that person's former area of
responsibility.
(14) Disclose information to the public sufficient to identify
individuals who have registered with the IRS as a paid tax return
preparer and been issued a PTIN, and to advise the public when such an
individual is removed from the program.
(15) Disclose information to the public sufficient to identify
individual providers of continuing education for paid tax return
preparers, including contact information.
(16) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with IRS efforts to respond to the suspected or confirmed compromise
and prevent, minimize, or remedy such harm.

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

RETRIEVABILITY:
Records pertaining to paid tax return preparers may be retrieved by
the preparer's PTIN, name, Taxpayer Identification Number (Social
Security Number or Employer Identification Number), or application
number. Records pertaining to individual continuing education providers
may be retrieved by provider name, Taxpayer Identification Number,
application number, or course or program number. Records pertaining to
contractors may be retrieved by contractor name or Taxpayer
Identification Number, or by contract number. Records pertaining to
communications with individuals regarding the paid tax return preparer
registration program may be retrieved by the name of the individual or
the name or other identifying information of a paid tax return preparer
or a continuing education provider identified in the communication.
Records may also be retrieved by IRS employee identification number for
the employee assigned to the case, project, or determination.

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

RETENTION AND DISPOSAL:
Record retention will be established in accordance with the
National Archives and Records Administration Regulations Part 1228,
Subpart B--Scheduling Records.

[[Page 54109]]

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

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

CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
With respect to records other than tax records, see ``Notification
Procedure'' above.

RECORDS SOURCE CATEGORIES:
Applicants and registered paid tax return preparers; Treasury and
other Federal agency records; state and municipal government agencies;
contractors; continuing education providers; witnesses; professional
organizations; publicly available records such as real estate records
and news media.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36)
Treasury/IRS 42.001

SYSTEM NAME:
Examination Administrative Files--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who are being considered for examination, or who are, or
were, examined to determine an income, estate and gift, excise, or
employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
Investigatory materials required in making a tax determination or
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case. This system also
includes other management information related to a case and used for
tax administration purposes, including classification and scheduling
records.

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

PURPOSE:
To document the examinations of tax returns or other determinations
as to a taxpayer's tax liability; to document determinations whether or
not to examine a taxpayer; and to analyze trends in taxpayer
compliance.

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

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

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

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

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.

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

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

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

RECORD SOURCE CATEGORIES:
Taxpayers' returns, books and records; informants and other third
party witnesses; city and state governments; other Federal agencies;
examinations of other taxpayers; and taxpayers' representatives.

SYSTEM NAME:
Excise Compliance Programs--Treasury/IRS.

SYSTEM LOCATION:
SB/SE (Excise Program) area and campus offices. (See the IRS
Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
These records include information about individuals engaged in any
taxable activity related to excise taxes; the filing, preparing, or
transmitting of Federal excise taxes; or witnesses or other parties
with knowledge of such taxable activity.

CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information about individuals who are the
subject of excise tax compliance programs administered by the IRS,
including records pertaining to witnesses or other parties with
knowledge of such taxable activity.

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

[[Page 54110]]

PURPOSE:
These records are used to administer the Federal Excise Compliance
Program.

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

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

RETRIEVABILITY:
Records are retrievable by taxpayer name and Taxpayer
Identification Number (TIN) (e.g., Social Security Number (SSN),
Employer Identification Number (EIN), or similar number assigned by
IRS), or document locator number (DLN).

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

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

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

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

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

RECORD SOURCE CATEGORIES:
Filed IRS Forms 720, 720-TO/CS, 637, 2290, 8849; Customs Form 7501,
Entry Summary; dyed diesel fuel inspections; individuals engaged in any
activity related to excise taxes, or the filing, preparing, or
transmitting of excise taxes; witnesses or other parties with knowledge
of such activity.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
Records maintained in this system have been designated as exempt
from 5 U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4), (e)(1), (e)(4)(G),
(H), and (I), and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
TREASURY/IRS 42.005

SYSTEM NAME:
Whistleblower Office Records--Treasury/IRS.

SYSTEM LOCATION:
Whistleblower Office, Washington, DC, and Ogden Campus, Ogden,
Utah.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
These records include information about individuals who submit
allegations of possible tax noncompliance and claims for award to the
Whistleblower Office (``claimants''), claimants' representatives, and
the taxpayers and third parties about whom the information is received,
which is pertinent to a claim for award.

CATEGORIES OF RECORDS IN THE SYSTEM:
These records include claimant identity information, allegation
information received, claims or award (including supporting information
or documentation), information pertaining to any civil or criminal
investigation initiated, or expanded, as a result of the allegations
received by the Whistleblower Office, any other information pertinent
to the Whistleblower Office's determination as to the amount, if any,
of any award for which the claimant may be eligible under 26 U.S.C.
7623, including information pertaining to appeals of award
determinations to the Tax Court (including the results of such
appeals).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
26 U.S.C. 7623 and 7801, and 5 U.S.C. 301.

PURPOSE(S):
The records in this system will be used to administer the claimant
award program under 26 U.S.C. 7623.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
To the extent authorized by 26 U.S.C. 6103, disclosure may also be
made to appropriate agencies, entities, and persons when: (1) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (2) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (3) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
Data is retrieved by the name or Taxpayer Identification Number
(TIN) of the claimant(s), of the taxpayer(s) who are the subject(s) of
the allegation(s), or of third parties identified in the records; the
name or Centralized Authorization File (CAF) number of the claimant's
representative; or an award claim number assigned by the Whistleblower
Office.

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

[[Page 54111]]

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

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

SYSTEM MANAGER(S) AND ADDRESS:
Director, Whistleblower Office, SE: WO, 1111 Constitution Avenue
NW., Washington, DC 20224.

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

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

RECORDS SOURCE CATEGORIES:
Claimants and their representatives; Department of the Treasury
employees and records; newspapers, court records, and other publicly
available information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant
to 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 42.008

SYSTEM NAME:
Audit Information Management System (AIMS)--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers whose tax returns are under the jurisdiction of examiners
in W&I, SB/SE., TE/GE and LB&I

CATEGORIES OF RECORDS IN THE SYSTEM:
Name, address, and Taxpayer Identification Number (TIN) (e.g.,
Social Security Number (SSN), Employer Identification Number (EIN), or
other similar number assigned by the IRS) of taxpayers; information
from the Master Files (IRS 24.030 and 24.046) and a code identifying
taxpayers that threatened or assaulted IRS employees.

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

PURPOSE:
To maintain information about returns in inventory and closed
returns.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By taxpayer name and TIN.

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

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 1220).

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

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

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

RECORD SOURCE CATEGORIES:
Tax returns and examination files.

SYSTEM NAME:
International Enforcement Program Information Files--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Any individual having foreign business or financial activities.

CATEGORIES OF RECORDS IN THE SYSTEM:
Listing of individual taxpayers, Taxpayer Identification Number
(TIN) (e.g., Social Security Number (SSN), Employer Identification
Number (EIN), or similar number assigned by IRS), summary of income
expenses, financial information as to foreign operations or financial
transactions, acquisition of foreign stock, controlling interest of a
foreign corporation, organization or reorganization of foreign
corporation examination results, information concerning potential tax
liability, records pertaining to Advanced Pricing Agreements and mutual
agreements.

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

PURPOSE:
To monitor the International Enforcement Program.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Disclosure of tax convention information
may be made only as provided by 26 U.S.C. 6105. All other records may
be used as

[[Page 54112]]

described below if the IRS deems that the purpose of the disclosure is
compatible with the purpose for which IRS collected the records, and no
privilege is asserted.
To appropriate agencies, entities, and persons when: (a) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
By taxpayer name and Taxpayer Identification Number (TIN).

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

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

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

RECORD SOURCE CATEGORIES:
Tax convention and treaty partners; individual's tax returns;
examinations of other taxpayers; and public sources of information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4),(e)(1),
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C.
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.021

SYSTEM NAME:
Compliance Programs and Projects Files--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who may be involved in tax evasion schemes or
noncompliance schemes, including but not limited to withholding
noncompliance or other areas of noncompliance grouped by industry,
occupation, or financial transactions; individuals who may be selling
or promoting abusive tax schemes or abusive tax avoidance transactions;
individuals who may be in noncompliance with tax laws concerning tax
exempt organizations, return preparers, corporate kickbacks, or
questionable Forms W-4, tax evasion schemes involving identity theft,
among others.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to individuals in compliance projects and
programs, and records used to consider individuals for selection in
these compliance projects and programs.

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

PURPOSE:
To track information relating to special programs and projects to
identify non-compliance schemes and to select individuals involved in
such schemes for enforcement actions.

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

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

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

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

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

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

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

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

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I)

[[Page 54113]]

and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR
1.36).
Treasury/IRS 42.027

SYSTEM NAME:
Data on Taxpayers' Filings on Foreign Holdings--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file Form 5471, Information Return with respect to
a Foreign Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:
Names of individuals who file Form 5471.

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

PURPOSE:
To monitor individuals who file Form 5471, Controlled Foreign
Corporation.

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

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

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

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

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

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

RECORD SOURCE CATEGORIES:
Form 5471.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 42.031

SYSTEM NAME:
Anti-Money Laundering/Bank Secrecy Act (BSA) and Form 8300
Records--Treasury/IRS.

SYSTEM LOCATION:
Computing Center and field offices. (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals subject to the reporting and recordkeeping requirements
of the BSA, including:
(1) Individuals whose businesses provide any of the financial
services which subject them to the reporting, recordkeeping or
registration requirements of the laws commonly known as the Bank
Secrecy Act (BSA), or the related reporting and recordkeeping
requirements of 26 U.S.C. 6050I.
(2) Individuals acting as employees, owners or customers of such
institutions or involved, directly or indirectly, in any transaction
with such institutions. Examples of institutions that offer financial
services are: Currency dealers, check cashiers, money order or
traveler's check issuers, sellers, or redeemers, casinos, card clubs,
and other money transmitters.
(3) Individuals who are required to file reports or maintain
records required under the Bank Secrecy Act, such as the Report of
Foreign Bank and Financial Accounts and related records.
(4) Persons who may be witnesses or may otherwise provide
information concerning these individuals.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records relate to the administration of the IRS anti-money
laundering program including the registration, reporting and
recordkeeping requirements of the BSA and 26 U.S.C. 6050I. They may
also relate to individuals who, based upon certain tolerances, exhibit
patterns of financial transactions suggesting noncompliance with the
registration, reporting and recordkeeping requirements of the BSA and
26 U.S.C. 6050I. Records may also relate to individuals who are
required to file reports or maintain records required under the Bank
Secrecy Act, such as the Report of Foreign Bank and Financial Accounts
and related records. Records may also relate to IRS administrative
actions, such as notification, educational or other outreach efforts,
examination results, and civil or criminal referrals.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311-5332, 26 U.S.C. 6050I, and 7801.

PURPOSE:
To administer 26 U.S.C. 6050I and the Bank Secrecy Act.

[[Page 54114]]

purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to appropriate Federal, state, local or
foreign agencies responsible for investigating or prosecuting the
violations of or for enforcing or implementing a statute, rule,
regulation, order, or license, where the Service becomes aware of an
indication of a potential violation of civil or criminal law or
regulation, or the use is required in the conduct of intelligence or
counter-intelligence activities, including analysis, to protect against
international terrorism.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(7) Disclose information to any agency, including any State
financial institutions supervisory agency, United States intelligence
agency or self-regulatory organization registered with the Securities
and Exchange Commission or the Commodity Futures Trading Commission,
upon written request of the head of the agency or organization. The
records shall be available for a purpose that is consistent with title
31, as required by 31 U.S.C. 5319.
(8) Disclose information to representatives of the National
Archives and Records Administration (NARA) who are conducting records
management inspections under authority of 44 U.S.C. 2904 and 2906.
(9) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

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

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

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

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

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

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

SOURCE CATEGORIES:
The system contains material for which sources need not be
reported.

SYSTEM NAME:
Qualifying Therapeutic Discovery Project Records--Treasury/IRS.

SYSTEM LOCATION:
IRS Campus, Ogden, UT.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file an Application for a Qualifying Therapeutic
Discovery Project credit (or grant in lieu of credit) in their
individual capacity or on behalf of their sole proprietorship.

CATEGORIES OF RECORDS IN THE SYSTEM:
These records include information pertaining to the IRS's
administration of the Qualifying Therapeutic Discovery Project Program.
Records include, but are not limited to the application, including Form
8942 and the Project Information Memorandum, representative
authorization information, and a unique administrative control
identifier associated with each application for certification. The
records may contain taxpayer names, Taxpayer Identification Numbers
(TIN), and (Social Security Numbers (SSN).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 48D and 7801. Section 9023(a) of The
Patient Protection and Affordable Care Act (Pub. L. 111-148) as amended
by the Health Care and Education

[[Page 54115]]

Reconciliation Act of 2010 (Pub. L. 111- 152) [Affordable Care Act].

PURPOSE:
To administer, in consultation with the Department of Health &
Human Services, a qualifying therapeutic discovery project program to
consider and award certifications for qualified investments eligible
for the credit (or, at the taxpayer's election, the grant) to
qualifying therapeutic discovery project sponsors.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) To disclose certain information to the public regarding the
amount of the grant, the identity of the person to whom the grant was
made, and a description of the project with respect to which the grant
was made in accordance with the intent of Congress to publicize the
projects that show significant potential to produce new and cost-saving
therapies, support good jobs, and increase U.S. competitiveness.
(2) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(3) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(7) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.
(8) Disclose information to professional organizations or
associations with which individuals covered by this system of records
may be affiliated, such as state bar disciplinary authorities, to meet
their responsibilities in connection with the administration and
maintenance of standards of conduct and discipline.

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

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

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

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

SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, SB/SE., 5000 Ellin Road, New Carrollton, MD
20706.

CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
For all other records, see ``Records Access Procedures'' above.

RECORDS SOURCE CATEGORIES:
Records in this system are provided by the applicants, the
Department of Health and Human Services, and the IRS taxpayer account
records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.001

SYSTEM NAME:
Appeals Case Files--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who seek administrative review of IRS proposed
adjustments and collection actions with which they disagree. Persons
who seek administrative review of initial Freedom

[[Page 54116]]

of Information Act (FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
Investigatory materials required in making a tax determination or
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case, including history
notes and work papers required in an administrative review of an
assessment or other initial tax determination, collection action, or
FOIA determination. This system also includes other management
information related to a case.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
To document the actions taken during Appeals' administrative review
of IRS proposed adjustments, collection actions, or Freedom of
Information Act (FOIA) initial determinations.

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

RETRIEVABILITY:
By individual's name.

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

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

SYSTEM MANAGER(S) AND ADDRESS:
Chief, Appeals. (See the IRS Appendix below for address.)

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

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

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

SYSTEM NAME:
Appeals Centralized Data (ACD)--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers who seek administrative review of IRS proposed
adjustments and collection actions with which they disagree.
Individuals who seek administrative review of initial Freedom of
Information Act (FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
Information from 24.030, 24.046, 42.001, and 44.001 systems,
related internal management information, including the taxpayer's DIF
Score, and a code identifying taxpayers that threatened or assaulted
IRS employees. Information pertaining to FOIA cases under
administrative appeal.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
To track information about cases in inventory and closed cases.

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

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

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

[[Page 54117]]

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

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

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

RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
FOIA administrative appeals and agency entries made in the
administration of the FOIA appeal. Also, time reports prepared by
Appeals Officers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.004

SYSTEM NAME:
Art Case Files--Treasury/IRS.

SYSTEM LOCATION:
National Office (Appeals). (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Famous or noted artists whose works have been evaluated by the
Commissioner's Art Panel or its staff for use in a taxpayer's case.

CATEGORIES OF RECORDS IN THE SYSTEM:
Commissioner's Art Panel or its staff decisions on values of works
of art by named artists and appraisal documentation.

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

PURPOSE:
To establish value of art works for purposes of tax administration.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
By taxpayer, artist, and appraiser name.

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

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

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

[[Page 54118]]

B. Inquiries should be addressed as in ``Record Access Procedures''
below.

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

RECORD SOURCE CATEGORIES:
Commissioner's Art panel and staff decisions and appraisal
documentation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 44.005

SYSTEM NAME:
Expert Witness and Fee Appraiser Files--Treasury/IRS.

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

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Expert witnesses for litigation and appraisers, including Art
Advisory Panelists whose services may be or are used.

CATEGORIES OF RECORDS IN THE SYSTEM:
Biographical data, application letters, or list of expert/appraiser
names by specialty.

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

PURPOSE:
To track individuals available for expert witness and appraisal
services.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

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

RETRIEVABILITY:
Expert witness or appraiser name.

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

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

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

CONTESTING RECORD PROCEDURES:
See ``Records Access Procedure'' above.

RECORD SOURCE CATEGORIES:
Expert witnesses, appraisers, or public sources.

[[Page 54119]]

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 46.002

SYSTEM NAME:
Criminal Investigation Management Information System (CIMIS) and
Case Files--Treasury/IRS.

SYSTEM LOCATION:
National Office (Criminal Investigation), field, campus, and
computing center offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Subjects and potential subjects of Criminal Investigation (CI)
investigations and other individuals of interest to CI, such as
witnesses and associates of subjects or potential subjects of CI
investigations; individuals about whom CI has received information
alleging their commission of, or involvement with, a violation of
Federal laws with IRS jurisdiction, including individuals who may be
victims of identity theft or other fraudulent refund or tax schemes;
individuals identified as potentially posing a threat to the
Commissioner, other Agency officials, or visiting dignitaries, or as
having inappropriately contacted the Commissioner or other Agency
officials; IRS employees assigned to work matters handled by CI.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to possible violations of laws under the
enforcement jurisdiction of the IRS, received by the IRS from other
sources or developed during investigative activities, that identify or
may identify criminal or civil nonconformance with Federal tax laws and
other Federal laws delegated to CI for investigation or enforcement;
information arising from investigative activities conducted by CI in
conjunction with other Federal, state, local, or foreign law
enforcement, regulatory, or intelligence agencies; personal,
identification, criminal history, and other information, including
information sources, pertaining to individuals identified as person(s)
of interest by Special Agents assigned to the Dignitary Protection
Detail; personnel and workload management information. Records include
biographical, travel, communication, financial, and surveillance
information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 31 U.S.C. 5311-5332, 26 U.S.C. 7801, and Department
of the Treasury Delegation Orders and Directives authorizing CI to
conduct investigations into specified non-tax crimes.

PURPOSE:
To maintain, analyze, and process sensitive investigative
information that identifies or may identify criminal noncompliance with
Federal tax laws and other Federal laws delegated to CI for
investigation or enforcement, and that identifies or may identify the
individuals connected to such activity. To establish linkages between
identity theft and refund or other tax fraud schemes, and the
individuals involved in such schemes, that may be used to further
investigate such activity and to perfect filters that identify
fraudulent returns upon filing and to facilitate tax account
adjustments for taxpayer victimized by these schemes.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. Disclosure of information covered by 31 U.S.C. 5311, et
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as
provided by Title 31, U.S.C., and Treasury guidelines. Other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof: (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a part to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to Federal, state, local, tribal, and
foreign law enforcement and regulatory agencies regarding violations or
possible violations of Bank Secrecy Act, money laundering, tax, and
other financial laws when relevant and necessary to obtain information
for an investigation or enforcement activity.
(4) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute,
rule, regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(5) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) Disclose information to the news media as described in IRS
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
(10) Disclose information to a defendant in a criminal prosecution,
the DOJ, or a court of competent jurisdiction when required in criminal
discovery or by the Due Process Clause of the Constitution.
(11) Disclose information, to the extent deemed necessary and
appropriate for use in announcements to the general public that the IRS
or the Department of the Treasury seeks to locate, detain or arrest
specified individuals in connection with criminal activity under CI's
investigative jurisdiction.
(12) Disclose information to appropriate agencies, entities, and

[[Page 54120]]

persons when: (a) The IRS suspects or has confirmed that the security
or confidentially of information in the system of records has been
compromise; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interest, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with IRS efforts to respond to the suspected or confirmed compromise
and to prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name, address, Social Security Number, Taxpayer Identification
Number, or telephone, passport, financial account, driver or
professional license, or criminal record numbers, or other identifying
detail contained in the investigative records, including financial
information, geographical location/travel information, surveillance
records, communication and contact information, or biographical data of
the subject or an associate of the subject, a witness, or a victim of
alleged identify theft or other fraudulent refund or tax scheme;
identity of the individuals(s) who provided information; name or
employee number of assigned employee(s).

SAFEGUARDS:
Access controls are not less than those published in IRM 10.2,
Physical Security Program, and IRM 10.8, Information Technology (IT)
Security.

RETENTION AND DISPOSAL:
Records pertaining to persons of interest identified by Special
Agents assigned to the Dignitary Protection Detail are maintained until
such time that the individual or group no longer poses a threat. Other
records are retained and disposed of in accordance with the record
control schedules applicable to the records of Criminal Investigation,
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

NOTIFICATION PROCEDURE:
Individuals seeking notification of an access to any record
contained in this system of records, or seeking to contest its content,
may inquire in writing in accordance with instructions appearing at 31
CFR part 1, subpart C, Appendix B. Written inquiries should be
addressed as stated in the Appendix published in the Federal Register
on [Insert Federal Register Publication Date]. This system of records
contains records that are exempt from the notification, access, and
contest requirements pursuant to 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3)-(4),
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.003

SYSTEM NAME:
Confidential Informants--Treasury/IRS.

SYSTEM LOCATION:
National Office (Criminal Investigation) and field offices. (See
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current and former confidential informants; subjects of
confidential informants' reports.

CATEGORIES OF RECORDS IN THE SYSTEM:
Information about current and former confidential informants,
including their personal and financial information and investigative
activities with which each confidential informant is connected.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq., and
Department of the Treasury delegation orders and directives authorizing
CI to conduct investigations into specified non-tax crimes.

PURPOSE:
To maintain a file of the identities and background material of
current and former confidential informants.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. Disclosure of information covered by 31 U.S.C. 5311, et
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as
provided by Title 31, U.S.C., and Treasury guidelines. Other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a part to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to Federal, state, local, tribal, and
foreign law enforcement and regulatory agencies regarding violations or
possible violations of Bank Secrecy Act, money laundering, tax, and
other financial laws when relevant and necessary to obtain information
for an investigation or enforcement activity.
(4) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for

[[Page 54121]]

implementing, enforcing, investigating, or prosecuting the violation of
a statute, rule, regulation, order, or license, when a record on its
face, or in conjunction with other records, indicates a potential
violation of law or regulation and the information disclosed is
relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) Disclose information to the news media as described in IRS
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
(10) Disclose information to a defendant in a criminal prosecution,
the DOJ, or a court of competent jurisdiction when required in criminal
discovery or by the Due Process Clause of the Constitution.
(11) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentially of information in the system of records has been
compromise; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interest, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with IRS efforts to respond to the suspected or confirmed compromise
and to prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By confidential informant's name, address, or Taxpayer
Identification Number; investigation number; or other identifying
detail (such as telephone, driver's license, passport, or financial
account numbers); name of the subject or other persons identified in
the confidential informant's report or memoranda; name or employee
number of assigned employee(s).

SAFEGUARDS:
Access controls are not less than those published in IRM 10.2,
Physical Security Program, and IRM 10.8, Information Technology (IT)
Security.

RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the record
control schedules applicable to the records of Criminal Investigation,
Document 12990, Record Control Schedule 30 (formerly IRM 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

SYSTEM NAME:
Electronic Surveillance and Monitoring Records--Treasury/IRS.

SYSTEM LOCATION:
National Office (Criminal Investigation). (See the IRS Appendix
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Subjects of electronic surveillance including associates identified
by the surveillance or otherwise.

CATEGORIES OF RECORDS IN THE SYSTEM:
Information received or developed during CI's investigative
activities relating to authorized electronic surveillance activities;
investigative reports and files regarding electronic surveillance
conducted by CI independently or in conjunction with other Federal,
state, local or foreign law enforcement, or intelligence agencies.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, and 26 U.S.C. 7801 and 7803; 31 U.S.C. 5311 et seq.,
and Department of the Treasury delegation orders and directives
authorizing CI to conduct investigations into specified non-tax crimes.

PURPOSE:
To maintain, analyze, and process sensitive investigative data
obtained through authorized electronic surveillance that identifies or
may identify criminal noncompliance with Federal tax law or other laws
delegated to CI for enforcement.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. Disclosure of information covered by 31 U.S.C. 5311, et
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as
provided by Title 31, U.S.C., and Treasury guidelines. Other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS

[[Page 54122]]

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name, address, Taxpayer Identification Number, or other
identifying detail (telephone, driver's license, passport, criminal
record, or financial account numbers) of the subject or an associate of
the subject; investigation number; address, telephone number, or other
locational criteria of the person or location under surveillance; name
or employee number of assigned employee(s).

SAFEGUARDS:
Access controls are not less than those published in IRM 10.2,
Physical Security Program, and IRM 10.8, Information Technology (IT)
Security.

SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
See ``Notification Process'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Process'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

SYSTEM NAME:
Relocated Witnesses--Treasury/IRS.

SYSTEM LOCATION:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Relocated witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records pertaining to the relocation of witnesses for their
protection.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.

[[Page 54123]]

To appropriate agencies, entities, and persons when: (a) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By relocated witness' name.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(j)(2).

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

SYSTEM NAME:
Automated Information Analysis and Recordkeeping System--Treasury/
IRS.

SYSTEM LOCATION:
National Office (Criminal Investigation), field, campus, and
computing center offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers and other individuals involved in financial transactions
that require the filing of information reflected in the ``Categories of
records'' below.

CATEGORIES OF RECORDS IN THE SYSTEM:
Financial records pertaining to transactions with reporting
requirements under the Internal Revenue Code, the Bank Secrecy Act, or
other Federal law, and reports of suspicious activity pertaining to
such transaction. Such transactions include international
transportation of currency or monetary instruments, cash payments of
$10,000 received in a trade or business, financial institution currency
transaction reports, registrations of money services businesses, and
maintenance of accounts in banks or other financial institutions
outside the U.S. Some records in this system are copies from other
systems of record, including: Customer Account Data Engine Individual
Master File (Treasury/IRS 24.030); Customer Account Data Engine
Business Master File (Treasury/IRS 24.046); Currency Transaction
Reports (CTRs) (FinCEN.003); Report of International Transportation of
Currency or Monetary Instruments (CMIRs)(FinCEN.003); Suspicious
Activity Reports (SARs)(FinCEN.002); Foreign Bank and Financial
Accounts (FBARs)(FinCEN.003); Reports of Cash Payments over $10,000
Received in a Trade or Business (FinCEN.003); Registration of Money
Services Business; and other forms required by the Bank Secrecy Act
(FinCEN.003).

PURPOSE:
To maintain, analyze, and process records and information that may
identify patterns of financial transactions indicative of criminal and/
or civil noncompliance with tax, money laundering, Bank Secrecy Act,
and other financial laws and regulations delegated to CI for
investigation or enforcement, and that identifies or may identify the
individuals connected to such activity. To establish linkages between
fraudulent transactions or other activities, and the individuals
involved in such actions, that may be used to further investigate such
activity and to perfect filters that identify information pertaining to
such activity.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. Disclosure of information covered by 31 U.S.C. 5311, et
seq. or 12 U.S.C. 1951, et seq. (Bank Secrecy Act) may be made only as
provided by Title 31, U.S.C., and Treasury guidelines. Other records
may be used as described below if the IRS deems that the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records and no privilege is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) Any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof: (b) Any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a part to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of

[[Page 54124]]

relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to Federal, state, local, tribal, and
foreign law enforcement and regulatory agencies regarding violations or
possible violations of Bank Secrecy Act, money laundering, tax, and
other financial laws when relevant and necessary to obtain information
for an investigation or enforcement activity.
(4) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute,
rule, regulation, order, or license, then a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(5) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(8) Disclose information to foreign governments in accordance with
international agreements.
(9) Disclose information to the news media as described in IRS
Policy Statement 11-94 (formerly P-1-183), News Coverage to Advance
Deterrent Value of Enforcement Activities Encouraged, IRM 1.2.19.1.9.
(10) Disclose information to a defendant in a criminal prosecution,
the DOJ, or a court of competent jurisdiction when required in criminal
discovery or by the Due Process Clause of the Constitution.
(11) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentially of information in the system of records has been
compromise; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interest, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with IRS efforts to respond to the suspected or confirmed compromise
and to prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name, address, Taxpayer Identification Number, or other
identifying detail (such as telephone, driver license, passport,
criminal record, financial account, or professional license numbers) of
the subject or an associate of the subject, a witness, or a victim of
alleged identity theft or other fraudulent refund or tax scheme;
identity of the individual who provided information; name or employee
number of the assigned employee(s).Social Security Number

SAFEGUARDS:
Access controls are not less than those published in IRM 10.2,
Physical Security Program, and IRM 10.8, Information Technology (IT)
Security.

SYSTEM MANAGER AND ADDRESS:
Chief, Criminal Investigation. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
See ``Notification Process'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Process'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1)-(4),
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2)
and (k)(2). Additionally, pursuant to 5 U.S.C. 552a(k)(2), it is exempt
from 5 U.S.C. 552a (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of
the Privacy Act. (See 31 CFR 1.36).
Treasury/IRS 48.001

SYSTEM NAME:
Disclosure Records--Treasury/IRS.

SYSTEM LOCATION:
National Office, field, computing center, and campus offices. (See
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Subjects of ex parte orders or written requests for tax
information in non-tax criminal matters or with respect to terrorist
activities under 26 U.S.C. 6103(i).
(2) Persons who have made requests or demands for IRS information
under Treas. Reg. 301.9000-1 through -6 in matters falling under the
jurisdiction of Privacy, Governmental Liaison and Disclosure (PGLD).
(3) Requesters of and intended recipients of letter forwarding
services.
(4) Persons who have applied for Federal employment or presidential
appointments and applicants for Department of Commerce ``E'' Awards,
for whom tax checks have been requested.
(5) Requesters for access to records pursuant to 26 U.S.C. 6103,
the Freedom of Information Act (FOIA), 5 U.S.C. 552, and initiators of
requests for access, amendment or other action pursuant to the Privacy
Act of 1974, 5 U.S.C. 552a.
(6) Individuals identified on Forms 10848, Report of Inadvertent
Disclosure of Tax and Privacy Act Information.
(7) Individuals identified by, or initiating other correspondence
or inquiries with, matters falling under the jurisdiction of PGLD.

CATEGORIES OF RECORDS IN THE SYSTEM:
Correspondence, demands and requests for IRS records, responses to
those requests, notes and other background information, copies of
records secured, testimony authorizations, tax check

[[Page 54125]]

documentation, Forms 10848, any documents related to the processing of
FOIA, PA or other requests.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 552, 552a and 26 U.S.C. 7801.

PURPOSE:
To track the processing of requests or demands for agency records
under applicable laws and regulations concerning the disclosure of
official information.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof: (b) Any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a part to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose debtor information to a Federal payer agency for
purposes of salary and administrative offsets, to a consumer reporting
agency to obtain commercial credit reports, and to a debt collection
agency for debt collection services.
(5) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name or Taxpayer Identification Number (TIN) (e.g., Social
Security number (SSN), Employer Identification Number (EIN), or other
similar number assigned by the IRS).

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management also see Documents 12829 and 12990.

SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental Liaison & Disclosure. (See the IRS
Appendix below for address.)

RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Other records are exempt from contest as stated in ``Record Access
Procedures'' above.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

SYSTEM NAME:
Defunct Special Service Staff Files Being Retained Because of
Congressional Directive--Treasury/IRS.

SYSTEM LOCATION:
National Office (Privacy, Governmental Liaison & Disclosure). (See
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals suspected of violating the internal revenue law by the
Special Service Staff before its discontinuation on August 23, 1973.

CATEGORIES OF RECORDS IN THE SYSTEM:
Individual Master File printouts; returns and field reports;
information from other law enforcement government investigative
agencies; Congressional Reports, and news media articles.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
To preserve under Congressional Directive the activities of the
Special

[[Page 54126]]

Services Staff before its discontinuation in order to permit subjects
of the former Special Services Staff to view records about themselves.
This system is no longer being used by the Internal Revenue Service.
The Special Service Staff was abolished on August 13, 1973.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS determines that the records are relevant and necessary to
the proceeding or advice sought.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a part to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records.

RETRIEVABILITY:
By subject name.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Director, Privacy, Governmental Liaison & Disclosure. (See the IRS
Appendix below for address.)

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
News media articles, taxpayers' returns and records, informant and
third party information, other Federal agencies and examinations of
related or other taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 49.001

SYSTEM NAME:
Collateral and Information Requests System--Treasury/IRS.

SYSTEM LOCATION:
National Office, field, campus, and computing center offices. (See
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
U.S. citizens, resident aliens, and nonresident aliens whose tax
matters come under the jurisdiction of the U.S. competent authority in
accordance with pertinent provisions of tax treaties with foreign
countries.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records of interviews with witnesses regarding financial
transactions of taxpayers; employment data; bank and brokerage house
records; probate records; property valuations; public documents;
payments of foreign taxes; inventories of assets; business books and
records.
These records relate to tax investigations conducted by the IRS
where some aspects on an investigation must be pursued in foreign
countries pursuant to the various tax conventions between the United
States and foreign governments. The records also include individual
case files of taxpayers on whom information (as is pertinent to
carrying out the provisions of the convention or preventing fraud or
fiscal evasion in relation to the taxes which are the subject of this
convention) is exchanged with foreign tax officials of treaty
countries.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
To maintain records of correspondence and other documentation with
respect to the exchange of information requests by or to foreign
governments with which the U.S. maintains tax treaties.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Disclosure of tax treaty information may be
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e)
of the Federal Rules of Criminal Procedure may be disclosed only as
permitted by that rule. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is

[[Page 54127]]

compatible with the purpose for which IRS collected the records, and no
privilege is asserted.
To appropriate agencies, entities, and persons when: (a) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By taxpayer name.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Division Commissioner, LB&I. See the IRS Appendix below for
address.

RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

SYSTEM NAME:
Tax Treaty Information Management System--Treasury/IRS.

SYSTEM LOCATION:
National Office, field, campus, and computing center offices. (See
the IRS Appendix below for address.)

CATEGORIES OF RECORDS IN THE SYSTEM:
Management information regarding investigations of, or information
exchange requests about taxpayers pursuant to tax treaties between the
United States and foreign governments, including information from the
Master File, including the taxpayer's DIF Score, and a code identifying
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
To track the inventory of individual case files of taxpayers who
request competent authority assistance pursuant to the provisions of
income tax treaties, or about whom information exchange requests are
made by foreign governments pursuant to applicable tax treaties.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Disclosure of tax treaty information may be
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e)
of the Federal Rules of Criminal Procedure may be disclosed only as
permitted by that rule. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when: (a) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By taxpayer name.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, LB&I. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1),
(e)(4)(G)-(I)

[[Page 54128]]

and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR
1.36).
Treasury/IRS 50.001

SYSTEM NAME:
Tax Exempt & Governmental Entities (TE/GE) Correspondence Control
Records--Treasury/IRS.

SYSTEM LOCATION:
National Office, field, campus, and computing center offices (TE/
GE). (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Requesters of letter rulings and determination letters, and
subjects of field office requests for technical advice and assistance
and other correspondence, including correspondence associated with
section 527 organizations.

CATEGORIES OF RECORDS IN THE SYSTEM:
Name, date, nature and subject of an assignment, and work history.
Sub-systems include case files and section 527 records that contain the
correspondence, internal memoranda, digests of issues involved in
proposed revenue rulings, and related material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name of requester or the subject of a letter ruling,
determination letter, or other correspondence.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)

RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
Appendix B. Inquiries should be addressed to the Disclosure Office for
Privacy Act requests listed in the IRS Appendix below.

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Individuals who request rulings, determination letters, or submit
other correspondence, and field offices requesting technical advice or
assistance.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 50.003

SYSTEM NAME:
Tax Exempt & Government Entities (TE/GE) Reports of Significant
Matters--Treasury/IRS.

SYSTEM LOCATION:
National Office, field, and campus offices. (See the IRS Appendix
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who submit letter ruling requests or determination
letter requests with respect to organizations, or who are the subjects
of technical advice requests, where the matter raised has some
significance to tax administration.

CATEGORIES OF RECORDS IN THE SYSTEM:
Summaries of significant technical matters pertaining to letter
rulings or determination letters under the jurisdiction of the Division
Commissioner, TE/GE.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name of the requester or the subject of a letter ruling,
determination letter, or other correspondence.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

[[Page 54129]]

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Individuals who submit determination or letter ruling requests and
the employees who process them.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 50.222

SYSTEM NAME:
Tax Exempt/Government Entities (TE/GE) Case Management Records--
Treasury/IRS.

SYSTEM LOCATION:
Office of the Division Commissioner, Tax Exempt/Government Entities
(TE/GE), National Office, Area Offices, Local Offices, Service
Campuses, and Computing Centers. (See the IRS Appendix below for
addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who are the subject of or are connected to TE/GE
examinations and tax determinations, including compliance projects,
regarding Federal tax exemption requirements, employee plan
requirements, and employment tax requirements.

CATEGORIES OF RECORDS IN THE SYSTEM:
These records include case identification, assignment, and status
information from TE/GE examination and tax determination files,
information about individuals pertaining to TE/GE's methods of
investigating exempt organizations, retirement plans, and government
entities with regard to their compliance with statutory Federal
requirements and/or their tax exempt status. In addition, this system
contains identifying information regarding informants who have provided
information that is significant and relevant to TE/GE investigations of
taxpayers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801.

PURPOSE:
This system will provide TE/GE records for case management,
including employee assignments and file tracking. TE/GE maintains
records on businesses, organizations, employee plans, government
entities, and Indian Tribal Government entities and individuals, such
as principals and officers, connected with these entities. Records in
this system are used for law enforcement investigations and may contain
identifying information about informants who have provided significant
information relevant to investigations of taxpayers.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Disclosure of return and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when: (a) The IRS
suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with IRS efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
Division Commissioner, TE/GE. (See the IRS Appendix below for
address.)

NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual. The
records are exempt under 5 U.S.C. 552a(k)(2) from the notification
provisions of the Privacy Act.

RECORD ACCESS PROCEDURES:
This system may not be accessed to inspect or contest the content
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the
access provisions of the Privacy Act.

CONTESTING RECORDS PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORDS SOURCE CATEGORIES:
Information is obtained from tax returns, application returns and
supporting material, determination files, examination files, compliance
review files, compliance programs and projects, and IRS personnel
records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated as exempt from sections (c)(3),
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 60.000

SYSTEM NAME:
Employee Protection System Records--Treasury/IRS.

[[Page 54130]]

SYSTEM LOCATION:
National Office, field and campus offices. (See the IRS Appendix
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals attempting to interfere with the administration of
internal revenue laws through assaults, threats, suicide threats,
filing or threats of filing frivolous criminal or civil legal actions
against Internal Revenue Service (IRS) employees, or IRS contractors or
the employees' or contractors' immediate family members, or through
forcible interference against any officer, government contractor or
employee while discharging the official duties at his/her position. An
individual is designated as a potentially dangerous taxpayer (PDT),
based on reliable information, furnished to the IRS or Treasury
Inspector General for Tax Administration (TIGTA), that fits any of the
criteria (1) through (5) below: (1) Individuals who assault employees
or members of the employees' immediate families; (2) individuals who
attempt to intimidate or threaten employees or members of the
employees' immediate families through specific threats of bodily harm,
a show of weapons, the use of animals, or through other specific
threatening or intimidating behavior; (3) individuals who are active
members of groups that advocate violence against IRS employees
specifically, or against Federal employees generally where advocating
such violence could reasonably be understood to threaten the safety of
IRS employees and impede the performance of their official duties; (4)
individuals who have committed the acts set forth in any of the above
criteria, but whose acts have been directed against employees or
contractors of other governmental agencies at Federal, state, county,
or local levels; and (5) individuals who are not designated as
potentially dangerous taxpayers through application of the above
criteria, but who have demonstrated a clear propensity toward violence
through act(s) of violent behavior within the five-year period
immediately preceding the time of referral of the individual to the
Employee Protection System (EPS). An individual is designated as a
taxpayer who should be approached with caution (CAU), based on reliable
information furnished to the IRS or the TIGTA, individuals who have
threatened physical harm that is less severe or immediate than
necessary to satisfy PDT criteria, suicide threat by the taxpayer, or
individuals who have filed or threatened to file a frivolous civil or
criminal legal action (including liens, civil complaints in a court,
criminal charges) against any IRS employee or contractor, or their
immediate families.

CATEGORIES OF RECORDS IN THE SYSTEM:
Documents reporting the incident; documentary evidence of the
incident (e.g. threatening correspondence, copies of liens and legal
actions); documentation of investigation of incident, with report of
investigation, statements, affidavits, and related tax information;
records of any legal action resulting from the incident; local police
records of individual named in the incident, if such records are
requested or otherwise provided during investigation of the incident;
FBI record of individual named in the incident, if such records are
requested or otherwise provided during investigation of the incident;
newspaper or periodical items, or information from other sources,
provided to the IRS or to TIGTA for investigation of individuals who
have demonstrated a clear propensity toward violence; correspondence
regarding the reporting of the incident, referrals for investigation,
investigation of the incident; and result of investigation (i.e.
designation as PDT or CAU).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
To maintain reports by IRS employees or contractors of attempts by
individuals to obstruct or impede them or other law enforcement
personnel in the performance of their official duties, investigations
into the matters reported, and determinations whether the taxpayers
should be designated a PDT or CAU.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USE:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which IRS collected the records, and no privilege is
asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or DOJ has agreed to provide representation for the
employee; or (d) the United States is a party to, has an interest in,
or is likely to be affected by, the proceeding and the IRS or DOJ
determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, which has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(4) Disclose information to an appropriate Federal, state, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(6) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(7) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems

[[Page 54131]]

or programs (whether maintained by the IRS or another agency or entity)
that rely upon the compromised information; and (c) the disclosure made
to such agencies, entities, and persons is reasonably necessary to
assist in connection with IRS efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By name or Social Security Number (SSN) of individual with respect
to whom the PDT or CAU designation is being considered and by
administrative case control number.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER(S) AND ADDRESS:
Chief, Office of Employee Protection. (See the IRS Appendix below
for address.)

RECORD ACCESS PROCEDURES:
This system may not be accessed to inspect or contest the content
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the
access provisions of the Privacy Act.

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Other records are exempt from contest as stated in ``Record Access
Procedures'' above.
SOURCE CATEGORIES:
The system contains material for which sources need not be
reported.

SYSTEM NAME:
Individual Income Tax Returns, Statistics of Income--Treasury/IRS.

SYSTEM LOCATION:
National Office and campus offices. (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual taxpayers whose data is selected for compilation into a
statistical sample.

CATEGORIES OF RECORDS IN THE SYSTEM:
Sources of income, exemptions, deductions, income tax, and tax
credits, as reported on Form 1040 series of U.S. Individual income tax
return. The records are used to prepare and publish statistics. The
statistics, studies, and compilations are designed so as to prevent
disclosure of any particular taxpayer's identity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6108 and 7801.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By taxpayer identification number (TIN) (e.g., Social Security
Number (SSN), Employer Identification Number (EIN), or other similar
number assigned by the IRS), or document locator number (DLN).

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management (also see Documents 12829 and 12990).

SYSTEM MANAGER AND ADDRESS:
Director, Research Analysis, and Statistics. (See the IRS Appendix
below for address.)

RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(4).

CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Form 1040 series of U.S. Individual Income Tax Returns.

SYSTEM NAME:
Chief Counsel Management Information System Records --Treasury/IRS.

SYSTEM LOCATION:
Office of the Chief Counsel; Office of the Special Counsel to the
National Taxpayer Advocate; Offices of the Associate Chief Counsel
(Corporate),

[[Page 54132]]

(Financial Institutions & Products), (General Legal Services), (Income
Tax & Accounting), (International), (Passthroughs & Special
Industries), and (Procedure & Administration); Offices of the Division
Counsel/Associate Chief Counsel, (Criminal Tax) and (Tax Exempt &
Government Entities); and Office of the Division Counsel (Large
Business & International), (Small Business/Self Employed) and (Wage &
Investment); and Area Counsel offices. (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individuals who are the subjects of, or are connected to,
matters received by or assigned to the Office of Chief Counsel.
(2) Chief Counsel employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
Records that contain summary information concerning the description
and status of assignments received in the Office of Chief Counsel.
These records include the names or subjects of a case, the case file
number, case status, issues, professional time expended, and due dates.
These records may be used to produce management information on case
inventory by taxpayer or employee name and professional time required
to complete an assignment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.

PURPOSE:
The computerized Counsel Automated System Environment (CASE) system
is used to track, count, and measure the workload of the Office of
Chief Counsel, capturing summary information (such as the name of
principal parties or subjects, case file numbers, assignments, status,
and classification) of cases and other matters assigned to Counsel
personnel throughout their life cycle. CASE is used to generate reports
to assist management and other employees to keep track of resources and
professional time devoted to individual assignments and broad
categories of workload. CASE information is also useful in the
preparation of budget requests and other reports to the IRS, to the
Treasury Department, or the Congress. CASE also serves as a timekeeping
function for employees of the Office of Chief Counsel directly involved
in cases and other matters.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records and no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral party, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute,
rule, regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
which individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems

[[Page 54133]]

or programs (whether maintained by the IRS or another agency or entity)
that rely upon the compromised information; and (c) the disclosure made
to such agencies, entities, and persons is reasonably necessary to
assist in connection with the IRS' efforts to respond to the suspected
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
Records are retrieved by the name or Taxpayer Identification Number
of the individual to whom they apply, employees assigned, and by
workload case number. If there are multiple parties to a proceeding,
then the record is generally retrieved only by the name of the first
listed person in the complaint or other document.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance & Management). See the IRS
Appendix below for the address.

NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
IRS and Chief Counsel employees; Department of Treasury employees;
court records.

SYSTEM NAME:
Chief Counsel Litigation and Advice (Civil) Records--Treasury/IRS.

SYSTEM LOCATION:
Office of the Chief Counsel; Offices of the Associate Chief Counsel
(Corporate), (Financial Institutions & Products), (General Legal
Services), (Income Tax & Accounting), (International), (Passthroughs &
Special Industries), and (Procedure & Administration); Office of the
Division Counsel/Associate Chief Counsel (Tax Exempt & Government
Entities); Offices of the Division Counsel (Large Business &
International), (Small Business/Self Employed) and (Wage & Investment);
Office of the Special Counsel to the National Taxpayer Advocate; Office
of the Special Counsel to the Office of Professional Responsibility;
and Area Counsel offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individuals who have requested advice in the form of a letter
ruling, closing agreement, or information letter as set forth under the
first annual revenue procedure published by the IRS each year.
(2) Individuals who are the subject of technical advice that
responds to any request on the interpretation and proper application of
tax laws, tax treaties, regulations, revenue rulings, notices, or other
precedents to a specific set of facts that concerns the treatment of an
item in a year under examination or appeal, which is submitted under
the second annual revenue procedure published by the IRS each year.
(3) Individuals about whom advice has been requested or provided
under any other internal rules and procedures, such as may be set forth
in the Internal Revenue Manual (IRM) or Chief Counsel Notices.
(4) Individuals who are subjects of, or provide information
pertinent to, matters under the jurisdiction of the Office of
Professional Responsibility, when such matters are brought to the
attention of Counsel;
(5) Individuals who are parties to litigation with the IRS, or in
litigation in which the IRS has an interest, or in proceedings before
an administrative law judge.
(6) Individuals who have corresponded with, or who are the subjects
of correspondence to, the IRS regarding a matter under consideration by
these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5314.

PURPOSE:
To represent the IRS' interests in litigation before the United
States Tax Court and in proceedings before administrative law judges;
to assist the Department of Justice in representing the IRS' interests
in litigation before other Federal and state courts; to provide legal
advice and assistance on civil tax administration matters, including
matters pertaining to practice before the IRS and the regulation of tax
return preparers; to respond to general inquiries and other
correspondence related to these matters; to assist Counsel staff in
coordinating and preparing future litigation, advice, or
correspondence, to ensure the consistency of such work products and to
retain copies of work products for historical, legal research,
investigational, and similar purposes.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems the purpose of the disclosure is compatible with the purpose
for which the IRS collected the records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS

[[Page 54134]]

employee in his or her official capacity; (c) any IRS employee in his
or her individual capacity if the IRS or the DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by the proceeding,
and the IRS determines that the records are relevant and useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by the proceeding and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute,
rule, regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, and Circular 230,
disclose to any person the fact that his chosen legal representative
may not be authorized to represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
which individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with the IRS' efforts to respond to the suspected or confirmed
compromise and prevent, minimize, or remedy such harm.
Records of the Office of the Associate Chief Counsel (General Legal
Services), including the various Area Counsel (General Legal Services),
may also be used as described below if the IRS deems the purpose of the
disclosure is compatible with the purpose for which the IRS collected
the records, and no privilege is asserted.
(16) Disclose information to the Joint Board of Actuaries in
enrollment and disciplinary matters.
(17) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, and the
Equal Employment Opportunity Commission in personnel, discrimination,
and labor management matters.
(18) Disclose information to arbitrators, the Federal Labor
Relations Authority, including the Office of the General Counsel of
that authority, the Federal Service Impasses Board, and the Federal
Mediation and Conciliation Service in labor management matters.
(19) Disclose information to the General Services Administration in
property management matters.
(20) Disclose information regarding financial disclosure statements
to the IRS, which makes the statements available to the public as
required by law.
(21) Disclose information to other federal agencies for the purpose
of effectuating inter-agency salary offset or inter-agency
administrative offset.
(22) Disclose information to the Office of Government Ethics in
conflict of interest, conduct, financial statement reporting, and other
ethics matters.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures of debt information concerning a claim against an
individual may be made from this system to consumer reporting agencies
as defined in the Fair Credit Reporting Act, 15 U.S.C. 1681a(f) or the
Federal Claims Collection Act of 1966, 31 U.S.C. 3701(a)(3).

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
correspondence. If there are multiple parties to litigation, or other
proceeding, then the record is generally retrieved

[[Page 54135]]

only by the name of the first listed person in the complaint or other
document.

SAFEGUARDS:
A background investigation is made on personnel. Offices are
located in secured areas. Access to keys to these offices is
restricted. Access to records storage facilities is limited to
authorized personnel or individuals in the company of authorized
personnel. Access controls are not less than those provided by the
Physical Security Standards, IRM 1.16, and Information Technology (IT)
Security Policy and Standards, IRM 10.8.

RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, Document 12990, Record Control Schedules 12 through 15, and 30
(formerly IRM 1.15.13 through 1.15.15, and 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS(ES):
The Chief Counsel, Special Counsel to the National Taxpayer
Advocate, Special Counsel to the Office of Professional Responsibility,
each Associate Chief Counsel, and each Division Counsel is the system
manager of the system in that office. See the IRS Appendix below for
addresses.

NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5)
as appropriate.

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Taxpayers and their representatives; Department of the Treasury
personnel; other Federal agencies; state, local, tribal, and foreign
governments, and other public authorities; witnesses; informants;
parties to disputed matters of fact or law; judicial and administrative
proceedings; congressional offices; labor organizations; public records
such as telephone books, Internet Web sites, court documents, and real
estate records; individual subjects of legal advice, written
determinations, and other correspondence.

SYSTEM NAME:
Chief Counsel Litigation and Advice (Criminal) Records--Treasury/
IRS.

SYSTEM LOCATION:
Office of the Chief Counsel; Office of the Division Counsel/
Associate Chief Counsel (Criminal Tax); and Area Counsel (Criminal Tax)
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Individual subjects of investigations as to their compliance
with tax and other laws under the jurisdiction of IRS Criminal
Investigation, with respect to whom criminal recommendations have been
made.
(2) Individuals who have requested advice, and about whom advice
has been requested, concerning tax-related and criminal offenses under
the jurisdiction of IRS Criminal Investigation, where these matters or
issues are brought to Counsel's attention.
(3) Individuals who have filed petitions for the remission or
mitigation of forfeitures or who are otherwise directly involved as
parties in judicial or administrative forfeiture matters.
(4) Individuals who have requested advice, about whom advice has
been requested, or with respect to whom a criminal recommendation has
been made concerning non-tax criminal matters delegated to the IRS for
enforcement and investigation, such as money laundering (18 U.S.C. 1956
and 1957) and the Bank Secrecy Act (31 U.S.C. 5311-5330).
(5) Individuals about whom advice has been requested or provided
under any internal rules and procedures, as may be set forth in the
Internal Revenue Manual (IRM), Chief Counsel Notices, or other internal
issuances.
(6) Individuals who are parties to litigation with the IRS, or in
litigation in which the IRS has an interest.
(7) Individuals who have corresponded with the IRS regarding a
matter under consideration by these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Advice files;
(2) Litigation files;
(3) Correspondence files;
(4) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5311-5332.

PURPOSE:
To provide legal advice and assistance on criminal tax
administration matters, and on nontax criminal matters delegated to the
IRS; to assist the Department of Justice (DOJ) in representing the IRS'
interests in litigation before Federal and state courts; to respond to
general inquiries and other correspondence related to these matters; to
assist Counsel staff in coordinating and preparing future litigation,
advice, or correspondence to ensure the consistency of such work
products and to retain copies of work products for historical, legal
research, investigational, and similar purposes.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems the purpose of the disclosure is compatible with the purpose
for which the IRS collected the records, and no privilege is asserted.
Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other

[[Page 54136]]

adjudicative body when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her personal capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding and the IRS or the DOJ determines that the information is
relevant and necessary. Information may be disclosed to the
adjudicative body to resolve issues of relevancy, necessity, or
privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to a Federal, state, local, or tribal
agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute,
rule, regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(8) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
which individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with the IRS' efforts to respond to the suspected or confirmed
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
correspondence. If there are multiple parties to a proceeding, then the
record is generally retrieved only by the name of the first listed
person in the complaint or other document.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, Document 12990, Record Control Schedules 13 through 15, and 30
(formerly IRM 1.15.13 through 1.15.15, and 1.15.30).

SYSTEM MANAGER(S) AND ADDRESS(ES):
The Division Counsel/Associate Chief Counsel (Criminal Tax) is the
system manager. See the IRS Appendix, below for addresses.

NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2). The IRS may assert 5 U.S.C. 552a(d)(5)
as appropriate.

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Taxpayers, or other subjects of investigation, and their
representatives; Department of the Treasury personnel; other Federal
agencies; state, local, tribal, and foreign governments, and other
public authorities; witnesses; informants; parties to disputed matters
of fact or law; judicial and administrative proceedings; congressional
offices; labor organizations; public records such as telephone books,
Internet Web sites, court documents, and real estate records;
individual subjects of legal

[[Page 54137]]

advice, written determinations, and other correspondence.

SYSTEM NAME:
Chief Counsel Legal Processing Division Records--Treasury/IRS.

SYSTEM LOCATION:
Office of the Associate Chief Counsel (Procedure & Administration),
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who communicate with the IRS regarding access requests
under the Freedom of Information Act (FOIA), Privacy Act of 1974, or 26
U.S.C. 6110, where these matters or issues are brought to Counsel's
attention; payers of user fees under 26 U.S.C. 7528, 6103(p), and 31
U.S.C. 9701; recipients of payments of court judgments; individual
taxpayers who are the subject of written determinations or other work
products processed for public inspection under the FOIA or 26 U.S.C.
6110.

CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Correspondence files.
(2) FOIA, Privacy Act, and 26 U.S.C. 6110 requests for Chief
Counsel National Office records.
(3) Privacy Act requests to amend Chief Counsel National Office
records.
(4) User fee files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 552, and 552a; 26 U.S.C. 7801 and 7803.

PURPOSE:
To coordinate searches and to make disclosure determinations with
respect to Chief Counsel National Office records sought under FOIA, the
Privacy Act, and 26 U.S.C. 6110. To respond to Privacy Act requests to
amend Chief Counsel National Office records. To process user fees
pertaining to Private Letter Rulings, Change in Accounting Methods
(Form 3115), Change in Accounting Periods (Form 1128), Advance Pricing
Agreements, and Closing Agreements. To process files for the payment of
court judgments.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records, and no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to the parties and to an arbitrator,
mediator, or other neutral, in the context of alternative dispute
resolution, to the extent relevant and necessary for resolution of the
matters presented, including asserted privileges.
(4) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(5) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(6) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(7) Disclose information to an appropriate Federal, state, local,
or tribal agency, or other public authority responsible for
implementing, enforcing, investigating, or prosecuting the violation of
a statute, rule, regulation, order, or license, when a record on its
face, or in conjunction with other records, indicates a potential
violation of law or regulation and the information disclosed is
relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(8) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(9) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(10) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
which individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(11) Disclose information to foreign governments in accordance with
international agreements.
(12) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(13) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(14) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(15) Disclose information to appropriate agencies, entities, and

[[Page 54138]]

persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with the IRS' efforts to respond to the suspected or confirmed
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
By the (1) name(s) of the individual(s) to whom the records
pertain, and related individuals; (2) subject matter; (3) certain key
administrative dates; and (4) the internal control number for
correspondence. If there are multiple parties to a proceeding, then the
record is generally retrieved only by the name of the first listed
person in the complaint or other document.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, Document 12990, Record Control Schedules 13 through 15
(formerly IRM 1.15.13 through 1.15.15). Freedom of Information Act
request files are retained and disposed of in accordance with Schedule
13.

SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Procedure & Administration), National
Office. See the IRS Appendix below for the address.

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Persons who communicate with the IRS regarding FOIA, Privacy Act,
and 26 U.S.C. 6110 requests, user fees or judgment payments; Department
of Treasury employees; state, local, tribal, and foreign governments,
and other public authorities; other Federal agencies; witnesses;
informants; public sources such as telephone books, Internet Web sites,
court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
User fee and judgment payment files can be accessed as described
above. All other records in this system have been designated as exempt
from sections (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the
Privacy Act, pursuant to 5 U.S.C. 552a(j)(2) and 5 U.S.C. 552a(k)(2).
(See 31 CFR 1.36).
Treasury/IRS 90.005

SYSTEM NAME:
Chief Counsel Library Records

SYSTEM LOCATION:
Office of the Associate Chief Counsel (Finance & Management),
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) IRS employees who check out materials from the Library or
through inter-library loans.
(2) Individuals who are the subject of the work products maintained
for reference (legal research) purposes on tax issues.

CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Reference work product, including General Counsel Memoranda
(GCMs), Office Memoranda (OMs), Actions on Decision (AODs), briefs, and
other historical issuances dating back to 1916.
(2) Internal control records used to catalog and cross-reference
records for legal research purposes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; and 31 U.S.C. 330.

PURPOSE:
To track the location of materials borrowed from the library or
through inter-library loan and to permit the research of the internal
revenue laws.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the
Federal Rules of Criminal Procedure may be disclosed only as permitted
by that rule. All other records may be used as described below if the
IRS deems that the purpose of the disclosure is compatible with the
purpose for which the IRS collected the records, anxd no privilege is
asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are relevant and
useful.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof, (b) any IRS employee in his
or her official capacity, (c) any IRS employee in his or her personal
capacity where the IRS or the Department of Justice (DOJ) has agreed to
provide representation for the employee, or (d) the United States is a
party to, has an interest in, or is likely to be affected by such
proceeding, and the IRS or the DOJ determines that the information is
relevant and necessary and not otherwise privileged. Information may be
disclosed to the adjudicative body to resolve issues of relevancy,
necessity, or privilege pertaining to the information.
(3) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.

[[Page 54139]]

(4) Disclose information to a Federal, state, local, or tribal
agency, or other public authority, responsible for implementing or
enforcing, or for investigating or prosecuting the violation of a
statute, rule, regulation, order, or license, when a record on its
face, or in conjunction with other records, indicates a potential
violation of law or regulation and the information disclosed is
relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(5) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(6) Disclose information to foreign governments in accordance with
international agreements.
(7) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(8) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(9) To appropriate agencies, entities, and persons when: (a) The
IRS suspects or has confirmed that the security or confidentiality of
information in the system of records has been compromised; (b) the IRS
has determined that as a result of the suspected or confirmed
compromise there is a risk of harm to economic or property interests,
identity theft or fraud, or harm to the security or integrity of this
system or other systems or programs (whether maintained by the IRS or
another agency or entity) that rely upon the compromised information;
and (c) the disclosure made to such agencies, entities, and persons is
reasonably necessary to assist in connection with the IRS' efforts to
respond to the suspected or confirmed compromise and prevent, minimize,
or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
Records are retrieved by the name of the individual(s) to whom they
pertain. If there are multiple parties to a proceeding, then the record
is generally retrieved only by the identity of the first listed person
in the complaint or other document.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

SYSTEM MANAGER(S) AND ADDRESS:
Associate Chief Counsel (Finance & Management), National Office.
See the IRS Appendix below for the address.

NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Written inquiries should be addressed to Chief,
Disclosure and Litigation Support Branch, Legal Processing Division,
IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue
NW., Washington, DC 20224. This system of records may contain records
that are exempt from the notification, access, and contest requirements
pursuant to 5 U.S.C. 552a(j)(2) or (k)(2). The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.

RECORD ACCESS PROCEDURES:
See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
IRS employees; Congress; Department of the Treasury personnel;
taxpayers and their representatives; other Federal agencies; witnesses;
informants; state, local, tribal, and foreign governments, and other
public authorities; parties to disputed matters of fact and law; other
persons who communicate with the IRS; libraries to and from which
inter-library loans are made; public sources such as telephone books,
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are exempt from sections (c)(3)-
(4); (d)(1)-(4); (e)(1)-(3); (e)(4)(G)-(I); (e)(5); (e)(8); (f) and (g)
of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). Some of the
records in this system are exempt from sections (c)(3), (d)(1)-(4),
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant to 5 U.S.C.
552a(j)(2) and 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.006

SYSTEM NAME:
Chief Counsel Human Resources and Administrative Records--Treasury/
IRS.

SYSTEM LOCATION:
All Chief Counsel offices. (See the IRS Appendix below for
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Current and former employees of the Office of Chief Counsel;
(2) Applicants for employment in the Office of Chief Counsel;
(3) Tax Court witnesses whose expenses are paid by the IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Records relating to personnel actions and determinations made
about an individual while employed with the Office of Chief Counsel.
These records include the records maintained in current and former
employees' Official Personnel Folders and Employee Performance Folders,
in accordance with Office of Personnel Management (OPM)'s regulations
and instructions, which are described in the notices of OPM's
government-wide systems of records, OPM/GOVT-1 and OPM/GOVT-2,
respectively. The records reflect employment qualifications; employment
history (including performance improvement plan or discipline records);
training and awards; reasonable accommodation and similar records
potentially containing medical information; and other recognition.
These records include data documenting reasons for personnel actions,
decisions, or recommendations and background material leading to any
personnel action (including adverse action).
(2) Records relating to payroll processing, such as employee name,
date of birth, Social Security Number (SSN), home address, grade or
rank, employing organization, timekeeper identity, salary, civil
service retirement fund contributions, pay plan, number of hours
worked, leave accrual rate, usage, and balances, deductions for
Medicare and/or FICA, Federal, state and city tax withholdings, Federal
Employees Governmental Life Insurance withholdings, Federal Employees
Health Benefits withholdings, awards,

[[Page 54140]]

commercial garnishments, child support and/or alimony wage assignments,
allotments, and Thrift Savings Plan contributions.
(3) Employee recruiting records for attorney and non-attorney Chief
Counsel Employees (including application files, eligible applicant
listings, and internal control records).
(4) Financial records such as travel expenses, notary public
expenses, moving expenses, expenses of Tax Court witnesses, fees and
expenses of expert witnesses, and miscellaneous expenses.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801 and 7803; and 31 U.S.C. 330.

PURPOSE:
To carry out personnel management responsibilities, including but
not limited to: (1) Recommending or taking personnel actions such as
appointments, promotions, separations (e.g., retirements,
resignations), reassignments, within-grade increases, disciplinary or
adverse actions; (2) employee training, recognition, or reasonable
accommodation; (3) processing payroll so as to ensure that each
employee receives the proper pay and allowances; that proper deductions
and authorized allotments are made from employees' pay; and that
employees are credited and charged with the proper amount of leave; (4)
recruitment and other hiring decisions; and (5) to maintain records of
individually based non-payroll expenditures such as expert witness and
contractor expenses necessary to the operations of the Office. The
records may also be used as a basis for staffing and budgetary planning
and control, organizational planning, and human resource utilization.

ROUTINE USES: OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which the IRS collected the records, and no
privilege is asserted. Accordingly, the IRS may:
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice, or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or the DOJ has agreed to
provide representation for the employee; or (d) the United States is a
party to, has an interest in, or is likely to be affected by the
proceeding, and the IRS determines that the records are both relevant
and necessary to the proceeding or advice sought. Information may be
disclosed to the adjudicative body to resolve issues of relevancy,
necessity, or privilege pertaining to the information.
(2) Disclose information in a proceeding (including discovery)
before a court, administrative tribunal, or other adjudicative body
when: (a) The IRS or any component thereof; (b) any IRS employee in his
or her official capacity; (c) any IRS employee in his or her personal
capacity if the IRS or the DOJ has agreed to provide representation for
the employee; or (d) the United States is a party to, has an interest
in, or is likely to be affected by, the proceeding, and the IRS or the
DOJ determines that the information is relevant and necessary to the
proceeding. Information may be disclosed to the adjudicative body to
resolve issues of relevancy, necessity, or privilege pertaining to the
information.
(3) Disclose information to a court, authorized official acting
pursuant to a court order or state or local law, a state agency, or the
office of a bankruptcy trustee, for the purpose of implementing a
garnishment or wage assignment order.
(4) Disclose information to all individuals, and/or a court,
adjudicative body, or other administrative body, where multiple related
individuals are represented before the Service by one attorney, and a
potential or actual conflict of interest arises, and the attorney fails
to provide adequate confirmation to the Service that full disclosure of
the conflict of interest situation has been made to all taxpayers and
that all agree to the representation.
(5) Disclose information to the defendant in a criminal
prosecution, the Department of Justice, or a court of competent
jurisdiction where required in criminal discovery or by the Due Process
Clause of the Constitution.
(6) Disclose information to the parties and to arbitrators, the
Federal Labor Relations Authority, including the Office of the General
Counsel of that authority, the Federal Service Impasses Board and the
Federal Mediation and Conciliation Service in labor management matters.
(7) Disclose the results of a drug test performed at the work site,
as provided by section 503 of the Supplemental Appropriations Act of
1987, Pub. L. 100-71, (101 Stat. 391, 468-471).
(8) Disclose information to a former employee of the IRS to the
extent necessary to refresh their recollection for official purposes
when the IRS requires information and/or consultation assistance from
the former employee regarding a matter within that individual's former
area of responsibility.
(9) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(10) Disclose information to a contractor hired by the IRS,
including an expert witness or a consultant, to the extent necessary
for the performance of a contract.
(11) Disclose pertinent information to a Federal, state, local, or
tribal agency, or other public authority responsible for implementing,
enforcing, investigating, or prosecuting the violation of a statute
rule, regulation, order, or license, when a record on its face, or in
conjunction with other records, indicates a potential violation of law
or regulation and the information disclosed is relevant to any
regulatory, enforcement, investigative, or prosecutorial responsibility
of the receiving authority.
(12) Disclose information to a Federal, state, local, or tribal
agency, or other public authority that has requested information
relevant or necessary to hiring or retaining an employee, or issuing or
continuing a contract, security clearance, license, grant, or other
benefit.
(13) To the extent consistent with the American Bar Association's
Model Rules of Professional Conduct, Rule 4.2, disclose to any person
the fact that his chosen legal representative may not be authorized to
represent him before the IRS.
(14) Disclose information to a public, quasi-public, or private
professional authority, agency, organization, or association, with
which individuals covered by this system of records may be licensed by,
subject to the jurisdiction of, a member of, or affiliated with,
including but not limited to state bars and certified accountancy
boards, to assist such authorities, agencies, organizations and
associations in meeting their responsibilities in connection with the
administration and maintenance of standards of integrity, conduct, and
discipline.
(15) Disclose information to foreign governments in accordance with
international agreements.
(16) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and

[[Page 54141]]

necessary to their duties of exclusive representation.
(17) Disclose information to the news media as described in the IRS
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(18) Disclose information regarding financial disclosure statements
to the IRS, which makes the statements available to the public as
required by law.
(19) Disclose information to other Federal agencies holding funds
of an individual for the purpose of collecting a liability owed by the
individual.
(20) Disclose information to the Joint Board of Actuaries in
enrollment and disciplinary matters.
(21) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, and the
Equal Employment Opportunity Commission in personnel, discrimination,
and labor management matters.
(22) Disclose information to the General Services Administration in
property management matters.
(23) Disclose information to the Office of Government Ethics in
conflict of interest, conduct, financial statement reporting, and other
ethics matters.
(24) Disclose information to appropriate agencies, entities, and
persons when: (a) The IRS suspects or has confirmed that the security
or confidentiality of information in the system of records has been
compromised; (b) the IRS has determined that as a result of the
suspected or confirmed compromise there is a risk of harm to economic
or property interests, identity theft or fraud, or harm to the security
or integrity of this system or other systems or programs (whether
maintained by the IRS or another agency or entity) that rely upon the
compromised information; and (c) the disclosure made to such agencies,
entities, and persons is reasonably necessary to assist in connection
with the IRS' efforts to respond to the suspected or confirmed
compromise and prevent, minimize, or remedy such harm.
(25) Disclose information to the General Services Administration
Board of Contract Appeals, the Government Accountability Office, and
other Federal agencies that address contracting issues in connection
with disputes and protests of procurement actions and decisions.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.

RETRIEVABILITY:
Records are generally retrieved by the name or taxpayer identity
number of the individual to whom they apply. Records pertaining to
expert witnesses may also be retrieved by the name of a party to the
proceeding for which the expert was retained.

SAFEGUARDS:
Access controls are not less than those published in IRM 10.8,
Information Technology (IT) Security, and IRM 10.2, Physical Security
Program.

RETENTION AND DISPOSAL:
Records are retained and disposed of in accordance with the records
control schedules applicable to the records of the Office of Chief
Counsel, Document 12990, Record Control Schedules 13 through 15
(formerly IRM 1.15.13 through 1.15.15), and to personnel records,
Document 12829, Record Control Schedules 38 and 39 (formerly IRM
1.15.38 and 1.15.39).

SYSTEM MANAGER(S) AND ADDRESS:
The Division Counsel/Associate Chief Counsel is the system manager
of records in their respective offices. See the IRS Appendix below for
addresses.

NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, appendix B. Inquiries should be addressed as in ``Record Access
Procedures'' below. This system of records may contain records that are
exempt from the notification, access, and contest requirements pursuant
to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5) as
appropriate.

CONTESTING RECORD PROCEDURES:
See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
Department of the Treasury personnel; Tax Court and expert
witnesses; other Federal agencies; witnesses; state, local, tribal, and
foreign governments, and other public authorities; references provided
by the applicant, employee, or expert witness; former employers; public
records such as telephone books, Internet Web sites, court documents,
and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
Some of the records in this system are as exempt from sections
(c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act,
pursuant to 5 U.S.C. 552a(k)(5). See 31 CFR 1.36.

IRS Appendix

This appendix contains the addresses of Treasury/IRS system
locations along with the title of the principal system manager(s).
Internal Revenue Service (IRS) system locations are geographically
dispersed through field offices. Additional information regarding the
structure and locations of the IRS is available on the Internet at
www.irs.gov. Select the ``About the IRS'' tab or contact one of the
Disclosure Offices.

Internal Revenue Service Disclosure Office for Privacy Act Requests

Access and amendment requests for records maintained in IRS systems
should be marked ``Privacy Act Request'' on the outside and mailed to
the following address: Internal Revenue Service, Disclosure Scanning
Operation--Stop 93A, Post Office Box 621506, Atlanta, GA 30362-3006.

IRS System Locations

The National Office of the IRS and the address for the following
systems managers is: 1111 Constitution Avenue NW., Washington, DC. The
listing below is arranged according to organizational lines. Any
exception to the location of an office is indicated accordingly.

Commissioner, Internal Revenue Service
Chief of Staff, Office of the Secretariat
Chief, Communications and Liaison
Chief, Equal Employment Opportunity and Diversity

[[Page 54142]]

Director, Research, Analysis & Statistics
National Taxpayer Advocate
Chief, Appeals, 999 North Capitol Street NW., Washington, DC
Director, Strategy & Finance
Director, Technical Services
Director, Field Operations--East
Director, Field Operations--West
Deputy Commissioner Operations Support
Chief Technology Officer
Chief Financial Officer
Chief Human Capital Officer
Chief, Agency Wide Shared Services
Director, Privacy, Governmental Liaison and Disclosure
Deputy Commissioner for Services & Enforcement
Division Commissioner, Large Business & International Division
(LB&I), 9th & H Street, Washington, DC
Service & Enforcement Office Locations:
Division Commissioner, Small Business/Self-Employed (SB/SE)
Division Commissioner, Tax Exempt and Government Entities (TE/GE)
Division, 999 North Capitol Street NE., Washington, DC
Division Commissioner, Wage and Investment (W&I), 401 W Peachtree
Street, Atlanta, GA
Chief, Criminal Investigation
Director, Office of Professional Responsibility
Director, Return Preparer Office
Director, Affordable Care Act Office
Director, Whistleblower Office
Large Business & International (LB&I), 9th & H Street, Washington, DC
Deputy Division Commissioner, Domestic
Deputy Division Commissioner, International
Director, Management & Finance
Director, Business Systems Planning
Director, Planning, Analysis, Inventory and Research
Director, Division Planning, Oversight Reporting & Liaison
Director, Management & Finance
Director, Equity, Diversity & Inclusion
Director, Pre-Filing and Technical Guidance
Director, Shared Support
LB&I Industry Directors:
Industry Director, Communications, Technology & Media, 1301 Clay
Street, Oakland, CA
Industry Director, Financial Services, 290 Broadway, New York, NY
Industry Director, Global High Wealth
Industry Director, Heavy Manufacturing and Pharmaceuticals, 111
Wood Avenue South, Iselin, NJ
Industry Director, Natural Resources and Construction, 1919 Smith
Street, Houston, TX
Industry Director, Retailers, Food, Transportation, and Healthcare,
1901 Butterfield Road, Downers Grove, IL
LB&I Overseas Offices:
Frankfort, Germany--Internal Revenue Service, c/o U.S. Consulate
Frankfort, Unit 7900, Box 6600, DPO AE 09213
London, England--Internal Revenue Service, E/IRS--U.S. Embassy,
Unit 8400, Box 44, DPO AE 09498-0044
Plantation, Florida (covers Mexico, Central & South America,
Caribbean)--IRS, Plantation, 7850 SW., 6th Court, Plantation, FL
Paris, France--Internal Revenue Service, Unit 9200, DPO AE 09777
Small Business/Self-Employed
Director, Communications and Liaison
Director, Collection
Director, Compliance Services, Campus Operations
Director, EEO
Director, Examination
Director, Fraud/BSA
Director, Specialty Programs
SB/SE Field Area Offices:
Collection Area Directors:
North Atlantic, 290 Broadway, New York, NY
South Atlantic, 5000 Ellin Road, Lanham, MD
Central Area, 477 Michigan Avenue, Detroit, MI
Midwest Area, 211 West Wisconsin Avenue, Milwaukee, WI
Gulf States Area, 801 Broadway, Nashville, TN
Western Area, 915 Second Avenue, Seattle, WA
Southwest Area, 2400 Avila Road, Laguna Niguel, CA
Examination Area Directors
North Atlantic, 15 New Sudbury Street, Boston, MA
Central Area, 600 Arch Street, Philadelphia, PA
South Atlantic, 400 W. Bay, Jacksonville, FL
Midwest, 316 N. Robert, St. Paul, MN
Gulf States, 2600 Citiplace, Baton Rouge, LA
Western, 1900 Broadway, Denver, CO
Southwest Area, 300 North Los Angeles Street, Los Angeles, CA
Tax Exempt & Government Entities, 999 North Capitol Street NW.,
Washington, DC
Director, Employee Plans
Director, Exempt Organizations
Director, Government Entities
Director, Shared Services
Director, Business Systems Planning
Director, Research and Analysis
Director, Communications and Liaison
Director, Finance
Director, Human Resources
Director, Strategic Planning
Director, Equity, Diversity and Inclusion
Wage & Investment, 401 West Peachtree Street, Atlanta, GA
Director, Return Integrity & Compliance Services
Director, Strategy & Finance
Director, Equity, Diversity and Inclusion
Director, Business Modernization Office
Director, Human Capital
Director, Customer Assistance, Relationships and Education
Director, Customer Account Services
Director, Communications & Liaison Criminal Investigation
Director, Operations Policy and Support
Director, International Operations
Director, Strategy
Director, Refund Crimes
Director, CI Technology Operations & Investigative Services
CI Directors of Field Operations (DFO):
DFO, Western Area
DFO, Southern Area
DFO, Northern Area
Information Technology Office:
Chief Technology Officer
Deputy Chief Information Officer (CIO), Operations
Director, Management Services
Associate CIO, Strategy and Planning
Associate CIO, Cybersecurity
Associate CIO, Enterprise Services
Associate CIO, Enterprise Operations
Associate CIO, Affordable Care Act
Associate CIO, User Network Services
Associate CIO, Applications Development
Associate CIO, Enterprise Information Technology Program Management
Office
Computing Centers:
Martinsburg Computing Center, Martinsburg, WV
Detroit Computing Center, 985 Michigan Avenue, Detroit, MI
Finance Office
Chief Financial Officer (CFO)
Associate CFO for Corporate Budget
Associate CFO for Financial Management
Associate CFO for Corporate Planning and Internal Control
Human Capital Office
Director, Engagement and Operational Improvement
Director, Leadership, Education and Delivery Services
Director, WorkLife, Benefits & Performance
Director, Employment Talent & Security
Director, Planning, Research &

[[Page 54143]]

Support
Director, Workforce Relations Division
Agency-Wide Shared Services
Director, Employee Support Services
Director, Procurement
Director, Facilities Management and Security Services
Director, Resources & Operations Management
Privacy, Governmental Liaison and Disclosure
Director, Governmental Liaison, Disclosure and Safeguards
Director, Information and Records Protection
Director, Privacy Policy and Compliance
Chief Counsel System Locations:

The National Offices of the Chief Counsel for the Internal Revenue
Service are located at: 1111 Constitution Avenue NW., Washington, DC.
Offices at this address include:
Chief Counsel
Deputy Chief Counsel (Operations)
Deputy Chief Counsel (Technical)
Special Counsel to the National Taxpayer Advocate
Associate Chief Counsel (Corporate), (Financial Institutions &
Products), (Finance & Management), (General Legal Services),
(International), (Income Tax & Accounting), (Procedure &
Administration), (Pass throughs & Special Industries), and (Tax Exempt
& Government Entities)
Associate Chief Counsel/Division Counsel (Criminal Tax)
Division Counsel (Wage & Investment)
Division Counsel (Large Business & International), National Office,
801 9th St. NW., Washington, DC.
Division Counsel (Small Business/Self-Employed) National Office,
5000 Ellin Road, Lanham, MD.
Area Counsel Offices (Alphabetical by State)

Various components of Chief Counsel may have offices at the same
Area Counsel office location. The abbreviations following each address
indicate the Chief Counsel divisions having offices at that location.
The abbreviations represent the following offices:

CT--Office of the Division Counsel/Associate Chief Counsel (Criminal
Tax)
GLS--Office of the Associate Chief Counsel (General Legal Services)
LB&I--Office of the Division Counsel (Large Business & International)
SB/SE--Office of the Division Counsel (Small Business/Self-Employed)
TE/GE--Office of the Division Counsel (Tax Exempt & Government
Entities)

Note: Matters involving taxpayers falling under the jurisdiction of
the Office of Division Counsel (Wage & Investment) are coordinated by
area SB/SE offices.

801 Tom Martin Drive, Birmingham, AL. (SB/SE)
4041 N. Central Avenue, Phoenix, AZ. (CT, LB&I, SB/SE)
24000 Avila Road, Laguna Niguel, CA. (LB&I, SB/SE)
300 N. Los Angeles Street, Los Angeles, CA. (CT, LB&I, SB/SE, TE/GE)
1301 Clay Street, Oakland, CA. (LB&I)
4330 Watt Avenue, Sacramento, CA. (SB/SE)
701 B Street, San Diego, CA. (CT, LB&I, SB/SE)
100 First Street, San Francisco, CA. (CT, GLS, LB&I, SB/SE)
55 South Market Street, San Jose, CA. (LB&I, SB/SE)
950 Hampshire Road, East Pavilion, Thousand Oaks, CA. (SB/SE, TE/GE)
333 East River Drive, Commerce Center One, East Hartford, CT. (CT,
LB&I, SB/SE)
600 17th Street, Denver, CO. (CT, LB&I, SB/SE, TE/GE)
455 Massachusetts Avenue NW., Washington, DC (LB&I, SB/SE)
400 West Bay Street, Jacksonville, FL. (CT, LB&I, SB/SE)
1000 South Pine Island Road, Plantation, FL. (CT, LB&I, SB/SE)
51 SW. First Avenue, Miami, FL. (CT, LB&I, SB/SE)
401 West Peachtree Street NW., Atlanta, GA. (CT, GLS, LB&I, SB/SE)
300 Ala Moana Boulevard, Honolulu, HI. (SB/SE)
200 West Adams Street, Chicago, IL. (CT, GLS, LB&I, SB/SE, TE/GE)
1901 Butterfield Road, Downers Grove, IL. (LB&I)
575 N. Pennsylvania Street, Indianapolis, IN. (CT, SB/SE)
462 S. Fourth Street, Louisville, KY. (CT, SB/SE)
600 South Maestri Place, New Orleans, LA. (CT, SB/SE)
31 Hopkins Plaza, Baltimore, MD. (SB/SE, TE/GE)
10 Causeway Street, Boston, MA. (CT, LB&I, SB/SE)
500 Woodward Avenue, Detroit, MI. (CT, LB&I, SB/SE)
380 Jackson Street, St. Paul, MN. (CT, LB&I, SB/SE)
2345 Grand Boulevard, Kansas City, MO. (LB&I, SB/SE)
1222 Spruce Street, St. Louis, MO. (CT, SB/SE)
4905 Koger Blvd., Greensboro, NC (CT, SB/SE)
1616 Capitol Avenue, Omaha, NE. (SB/SE)
110 City Parkway, Las Vegas, NV. (CT, SB/SE)
1085 Raymond Boulevard, Newark, NJ. (CT, LB&I, SB/SE)
300 Pearl Street, Olympic Towers, Buffalo, NY. (CT, LB&I, SB/SE)
33 Maiden Lane, New York, NY. (CT, GLS, LB&I, SB/SE)
1600 Stewart Avenue, Westbury, NY. (CT, LB&I, SB/SE, TE/GE)
312 Elm Street, Cincinnati, OH. (CT, LB&I, SB/SE)
1375 East Ninth Street, Cleveland, OH. (CT, SB/SE)
55 North Robinson Street, Oklahoma City, OK. (LB&I, SB/SE)
1220 SW Third Avenue, Portland, OR. (CT, SB/SE)
701 Market Street, Philadelphia, PA. (CT, LB&I, SB/SE)
1000 Liberty Avenue, Pittsburgh, PA. (SB/SE)
810 Broadway, Nashville, TN. (LB&I, SB/SE)
300 East 8th Street, Austin, TX. (CT, SB/SE)
4050 Alpha Road, Dallas, TX. (CT, GLS, LB&I, SB/SE, TE/GE)
8701 South Gessner Street, Houston, TX. (CT, LB&I, SB/SE)
1919 Smith Street, Houston, TX. (LB&I)
150 Social Hall Avenue, Salt Lake City, UT. (SB/SE)
400 North 8th Street, Richmond, VA. (CT, LB&I, SB/SE)
915 Second Avenue, Seattle, WA. (LB&I, SB/SE)
211 West Wisconsin Avenue, Milwaukee, WI. (LB&I, SB/SE)

[FR Doc. 2015-21980 Filed 9-4-15; 8:45 am]
BILLING CODE 4830-01-P

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice of systems of records.
FR Citation		80 FR 54064

80 FR 54064 - Privacy Act of 1974, as Amended; System of Records Notice

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 173 (September 8, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service