[Federal Register: March 12, 2008 (Volume 73, Number 49)]
[Notices]
[Page 13283-13366]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr12mr08-136]
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Part II
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
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended; System of Records
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 locations and system manager
addresses. Revisions have also been made due to the restructuring of
the IRS along business lines, generally as follows:
(1) Large and Mid-Size Business (LMSB); (2) Small Business/Self-
Employed (SBSE); (3) Tax Exempt and Government Entities (TEGE), and (4)
Wage and Investment (W & I)
The following 13 systems of records have been added to the IRS'
inventory of Privacy Act notices since December 10, 2001:
IRS 00.007--Employee Complaint and Allegation Records,(May 28, 2002,
at 67 FR 36963)
IRS 00.008--Recorded Quality Review Records,(November 24, 2003, at
68 FR 65996.)
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review
Records,(February 24, 2005, at 79 FR 9132.)
IRS 10.007--SPEC Taxpayer Assistance Reporting System (STARS),(July
19, 2004, at 68 FR 43055.)
IRS 10.555--Volunteer Records, (February 10, 2006, at 71 FR 7115.)
IRS 22.012--Health Coverage Tax Credit Records,(June 4, 2003, at 68
FR 33577.)
IRS 24.031--Medicare Prescription Drug Transitional Assistance
Records, (May 12, 2004, at 69 FR 26432.)
IRS 26.055--Private Collection Agency (PCA) Quality Review Records,
(July 19, 2006, at 71 FR 41075.)
IRS 35.001--Reasonable Accommodation Request Records, November 5,
2004, at 69 FR 59645.)
IRS 42.002--Excise Compliance Programs, (November 8, 2006, at 71 FR
65570.)
IRS 42.031--Anti Money Laundering/ Bank Secrecy Act and Form 8300
Records, (May 30, 2004, at 69 FR 23854.)
IRS 50.222--Tax Exempt & Government Entities Case Management
Records, (December 7, 2005, at 70 FR 72876.)
IRS 60.000--Employee Protection System Records,(November 30, 2001,
at 66 FR 59839.)
The following 50 systems of records are removed from IRS'
inventory of Privacy Act systems for the reasons described:
IRS 10.007--Stakeholder Partnerships, Education and Communication
Taxpayer Assistance Reporting System (STARS), published in June
2004, was deleted on February 10, 2006 (71 FR 7115) because its
records are covered by the publication of IRS 10.555--Volunteer
Records.
IRS 22.034--Miscellaneous Adjustment Files is withdrawn because the
records are covered by IRS 22.054--Subsidiary Accounting Files and
IRS 22.060--Automated Non-Master File.
IRS 22.043--Potential Refund Litigation Case Files is withdrawn
because IRS is not keeping a separate system of records pertaining
to taxpayers showing intent to file lawsuits.
IRS 22.044--P.O.W.-M.I.A. Reference File is withdrawn because the
records are covered by IRS 24.030--Customer Account Data Engine
Individual Master File.
IRS 22.059--Unidentified Remittance File is withdrawn because its
records are covered by IRS 22.054--Subsidiary Accounting Files.
IRS 24.013--Combined Account Number File is withdrawn because its
records are covered by IRS 22.054--Subsidiary Accounting Files, IRS
24.030--CADE Individual Master File and IRS 24.046-- CADE Business
Master File.
IRS 24.029--Individual Account Number File (IANF) is withdrawn
because its records are covered by IRS 22.054--Subsidiary Accounting
Files, IRS 24.030--CADE Individual Master File and IRS 24.046-- CADE
Business Master File.
IRS 24.070--Debtor Master File is withdrawn because its records are
covered by IRS 26.019--Taxpayer Delinquent Account (TDA) Files.
IRS 26.008--IRS and Treasury Employee Delinquency is withdrawn
because its records are covered by IRS 24.030, CADE Individual
Master File and IRS 26.019, Taxpayer Delinquent Account (TDA) Files.
IRS 26.010--Lists of Prospective Bidders at IRS Sales of Seized
Property is withdrawn because its records are covered by IRS 26.019,
Taxpayer Delinquent Account (TDA) Files.
IRS 26.011--Litigation Case Files is withdrawn as its records are no
longer maintained.
IRS 26.016--Returns Compliance Programs is withdrawn as its records
have been subsumed in IRS 42.021, Compliance Returns and Project
Files.
IRS 26.022--Delinquency Prevention Programs is withdrawn as its
records are covered by IRS 26.019, Taxpayer Delinquent Accounts, IRS
26.020, Taxpayer Delinquent Investigations, and IRS 42.021,
Compliance Returns and Project Files.
IRS 34.020--Audit Trail Lead Analysis System (ATLAS) is withdrawn
because its records are covered by IRS 34.037, Audit Trail and
Security Records.
IRS 36.002--Employee Activity Records is withdrawn because its
records are covered by IRS 36.003, General Personnel and Payroll
Records.
IRS 36.005--Medical Records is withdrawn because its records are
covered by OPM/GOVT-10 and OPM/GOVT-5.
IRS 36.008--Recruiting Records is withdrawn because its records are
covered by OPM/GOVT5, Recruiting, Examining, and Placement Records.
IRS 36.009--Retirement, Life Insurance, and Health Benefits Records
is withdrawn because its records are covered by OPM-GOVT-1, General
Personnel Records.
IRS 38.001--General Training Records is withdrawn because its
records are covered by OPM-GOVT-1, General Personnel Records.
IRS 42.013--Project Files is withdrawn because its records are
covered by IRS 42.021--Compliance Programs and Special Project.
IRS 42.014--Employees Returns Control Files is withdrawn because its
records are covered by IRS 42.001, Exam Administrative Files.
IRS 42.016--Classification/Centralized Files and Scheduling Files is
withdrawn because its records are covered by IRS 42.001, Exam
Administrative Files.
IRS 42.030--Discriminant Function File is withdrawn because its
records are covered by IRS 42.008, Audit Information Management
System.
IRS 46.004--Controlled Accounts is withdrawn because its records are
no longer maintained.
IRS 46.011--Illinois Land Trust Files is withdrawn because its
records are no longer maintained.
IRS 46.016--Secret Service Details is withdrawn because we no longer
perform these services.
IRS 46.051--Criminal Investigation Audit Trail Records is withdrawn
because its records are covered by IRS 34.037 Audit Trail and
Security Records System.
IRS 49.003--Financial Statements File is withdrawn because its
records are covered by IRS 49.001--Collateral and Information
Requests System and IRS 42.001--Examination Administrative File.
IRS 49.007--Overseas Compliance System is withdrawn because its
records are covered by IRS 42.021--Compliance Programs and Project
Files.
IRS 49.008--International Correspondence System is withdrawn because
its records are covered by IRS 00.001--Correspondence Files and
Correspondence control Files and IRS 00.002--Correspondence File:
Inquiries About Enforcement Activities.
IRS 90.007-- Chief Counsel Legislation and Regulations Division,
Employee Plans and Exempt Organizations Division, and Associate
Chief Counsel (Technical and International) Correspondence and
Private Bill File, this system is withdrawn. The files maintained
under this system are no longer organized in a manner retrievable by
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individual identifier or have been subsumed into other Office of
Chief Counsel systems of records.
IRS 90.018--Expert Witness Library, this system is withdrawn. The
Office of Chief Counsel no longer maintains an Expert Witness
Library.
The following nine systems of records are withdrawn because they
were consolidated and placed under the jurisdiction of the Treasury
Inspector General for Tax Administration (TIGTA):
IRS 60.001--Assault and Threat Investigation Files, Inspection.
IRS 60.002--Bribery Investigation Files, Inspection.
IRS 60.003--Conduct Investigation Files, Inspection.
IRS 60.004--Disclosure Investigation Files, Inspection
IRS 60.005--Enrollee Applicant Investigation Files, Inspection.
IRS 60.006--Enrollee Charge Investigation Files, Inspection.
IRS 60.007--Miscellaneous Information File, Inspection.
IRS 60.009--Special Inquiry Investigation Files, Inspection.
IRS 60.010--Tort Investigation Files, Inspection.
The above records were renamed as Treasury/DO .311--TIGTA Office of
Investigations Files, see 68 FR 28,046 (May 22, 2003). This amendment
reflects the transfer of investigative responsibility to TIGTA.
The Office of Professional Responsibility systems were consolidated
and all records from the following systems of records were included in:
IRS 37.006--Correspondence, Miscellaneous Records and Information
Management Records;
IRS 37.007--Practitioner Disciplinary Records; and
IRS 37.009--Enrolled Agent Records.
As a result of that consolidation, published on December 1, 2006,
at 71 FR 69613, the following systems are withdrawn:
IRS 37.001--Abandoned Enrollment Applications,
IRS 37.002--Files containing Derogatory Information about
Individuals Whose Applications for Enrollment to Practice before the
IRS Have Been Denied and Applicant Appeal Files,
IRS 37.003--Closed Files Containing Derogatory Information about
Individuals' Practice before the Internal Revenue Service and Files
of Attorneys and Certified Public Accountants Formerly Enrolled to
Practice,
IRS 37.004--Derogatory Information (No Action),
IRS 37.005--Present Suspension and Disbarments Resulting from
Administrative Proceedings,
IRS 37.008--Register of Docketed Cases and Applicant Appeals,
IRS 37.010--Roster of Former Enrollees, and
IRS 37.011--Present Suspensions from Practice before the Internal
Revenue Service.
In addition, the title of the system of records ``IRS 21.001--Tax
Administration Resources File, Office of Tax Administration Advisory
Services'' is changed to ``IRS 21.001--Tax Administration Advisory
Services (TAAS) Resources Records.''
Whenever members of Congress request individually identifiable
information at the request of a constituent, the IRS requires that a
copy of the constituent's written correspondence to the member be
included before such information is provided. The constituent's written
correspondence to the member is treated as a consent for the IRS to
disclose pertinent information back to the member. In light of this
practice, the routine use authorizing disclosures to members of
Congress in response to constituent inquiries is not needed and is
removed from all systems of records. If a constituent inquiry does not
include a copy of the constituent's written correspondence to the
member (or the member's office cannot furnish a copy), then the IRS
simply acknowledges the constituent inquiry and informs the member that
the IRS will respond substantively directly to the constituent.
We have also updated our routine use language relating to
disclosures in judicial or administrative proceedings to conform to
applicable case law. It now reads: ``Disclose information to the
Department of Justice (DOJ) when seeking legal advice or for use in any
proceeding, or in preparation for any proceeding, when: (a) The IRS or
any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her individual capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding; and the IRS or DOJ determines that
the records are 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.''
On May 22, 2007, the Office of Management and Budget (OMB) issued
Memorandum M-07-16 entitled ``Safeguarding Against and Responding to
the Breach of Personally Identifiable Information.'' It required
agencies to publish the routine use recommended by the President's
Identity Theft Task Force. As part of that effort, the Department
published the notice of the proposed routine use on October 3, 2007, at
72 FR 56434 and was effective on November 13, 2007. The new routine use
has been added to each IRS system of records below.
We have added language at the beginning of the Routine Use section
of certain notices stating that the disclosure of some records
maintained in that system of records is restricted by statutes other
than the Privacy Act. For example, IRS systems of records already state
that ``returns'' and ``return information'' will only be disclosed in
accordance with 26 U.S.C. 6103. Experience has demonstrated that
certain systems of records regularly contain records the disclosure of
which is controlled by statutes other than the Privacy Act. In
recognition of this, we have added language to those notices
identifying these other statutes. For systems of records that contain
``matters occurring before a grand jury,'' such records (or information
contained therein) will only be disclosed in accordance with Rule 6(e)
of the Federal Rules of Criminal Procedure. For systems of records that
contain ``tax convention information,'' such records (or information
contained therein) will only be disclosed in accordance with 26 U.S.C.
6105. For systems of records that contain statistical studies of tax
information such records (or information contained therein) will only
be disclosed in accordance with 26 U.S.C. 6108. Disclosure of these
types of records has always been exclusively governed by these
statutes. See Lake v. Rubin, 162 F.3d 113 (D.C. Cir. 1998). The new
language is included under the Routine Use section of certain system of
records notices to inform members of the public of this governing
authority, in addition to, or in lieu of, the routine uses enumerated
for each system of records.
Application of Privacy Act exemptions. It has been recognized by
Congress that application of all of the requirements of the Act to
certain categories of records may have an undesirable and often
unacceptable effects upon agencies in the conduct of necessary public
business. Consequently, Congress established general exemptions and
specific exemptions that could be used to exempt records from
provisions of the Privacy Act. Congress also required that exempting
records from provisions of the Privacy Act would require the head of an
agency to publish a determination to exempt a record from the Act as a
rule in accordance with the Administrative Procedures Act.
One provision of the Act, 5 U.S.C. 552a(d)(5), allows an agency to
exempt
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qualifying material and is frequently overlooked by the public until it
is invoked by an agency. The Internal Revenue Service is providing
notice of its authority to assert the exemption granted by subsection
(d)(5) to any record maintained in any of its systems of records when
appropriate to do so. 5 U.S.C. 552a(d)(5) states that ``nothing in this
[Act] shall allow an individual access to any information compiled in
reasonable anticipation of a civil action or proceeding.'' This
subsection permits an agency to withhold a record from the access
provisions of the Privacy Act and reflects Congress's intent to exclude
civil litigation files which includes quasi-judicial administrative
hearings from access under subsection (d)(1). Unlike the other Privacy
Act exemptions (see 5 U.S.C. 552a(j)(2) and (k)), subsection (d)(5) is
entirely ``self-executing,'' and as such it does not require an
implementing regulation in order to be effective.
On September 25, 2007, the Department published a final rule to
change the basis of the exemption claimed for the system of records
entitled ``IRS 34.022--Automated Background Investigations System
(ABIS),'' from that which is provided under 5 U.S.C. 552a(j)(2), to
that which is provided under 5 U.S.C. 552a(k)(5). IRS determined that
the records were no longer compiled for law enforcement purposes and
did not qualify for the Privacy Act exemption at 5 U.S.C. 552a (j)(2).
The (k)(5) exemption is more appropriate because the investigatory
material contained in this system of records is collected and
maintained solely for the purpose of determining suitability,
eligibility, or qualifications for Federal civilian employment.
Systems Covered by This Notice
This notice covers all systems of records adopted by the IRS up to
November 5, 2007. The systems notices are reprinted in their entirety
following the Table of Contents.
Dated: February 27, 2008.
Peter B. McCarthy,
Assistant Secretary for Management andChief Financial Officer.
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 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, Chief, Communications and Liaison
IRS 10.004--Stakeholder Relationship Management and Subject Files,
Chief, Communications and Liaison
IRS 10.555--Volunteer Records
IRS 21.001--Tax Administration Advisory Services (TAAS) Resources
Records (formerly Tax Administration Resources File, Office of Tax
Administration Advisory Services)
IRS 22.003--Annual Listing of Undelivered Refund Checks
IRS 22.011--File of Erroneous Refunds
IRS 22.012--Health Coverage Tax Credit 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 24.031--Medicare Prescription Drug Transitional Assistance
Records
IRS 24.046--Customer Account Data Engine Business Master File,
formerly: Business Master File
IRS 24.047--Audit Underreporter Case File
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.009--Lien Files
IRS 26.012--Offer in Compromise File
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 26.055--Private Collection Agency (PCA) Quality Review Records
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 34.007--Record of Government Books of Transportation Requests
IRS 34.009--Safety Program Files
IRS 34.012--Emergency Preparedness Cadre Assignments
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, National Background
Investigations Center
IRS 34.022--National Background Investigations Center Management
Information System
IRS 34.037--IRS Audit Trail and Security Records System
IRS 35.001--Reasonable Accommodation Request Record
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 (formerly: General Correspondence File)
IRS 37.007--Practitioner Disciplinary Records (formerly: Inventory)
IRS 37.009--Enrolled Agent Records (formerly: Enrolled Agents and
Resigned Enrolled Agents (Action pursuant to 31 CFR 10.55(b)))
IRS 42.001--Examination Administrative File
IRS 42.002--Excise Compliance Programs
IRS 42.008--Audit Information Management System
IRS 42.017--International Enforcement Program 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 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data System
IRS 44.004--Art Case File
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System
IRS 46.003--Confidential Informants
IRS 46.005--Electronic Surveillance File
IRS 46.009--Centralized Evaluation and Processing of Information
Items (CEPIIs), Evaluation and Processing of Information (EOI)
(formerly: Centralized Evaluation and Processing of Information
Items (CEPIIs), Evaluation and Processing of Information (EOI),
Criminal Division)
IRS 46.015--Relocated Witnesses
IRS 46.022--Treasury Enforcement Communications System
IRS 46.050--Automated Information Analysis System
IRS 48.001--Disclosure Records
IRS 48.008--Defunct Special Service Staff File 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 (formerly: Employee Plans/Exempt Organizations
Correspondence Control Records)
IRS 50.003--Tax Exempt & Government Entities (TE/GE) Reports of
Significant Matters (formerly: Employee Plans/Exempt Organizations,
Reports of Significant Matters in Technical)
IRS 50.222--Tax Exempt/Government Entities (TE/GE) Case Management
Records.
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IRS 60.000--Employee Protection System Records
IRS 70.001--Individual Income Tax Returns, Statistics of Income
IRS 90.001--Chief Counsel Criminal Tax Case Files
IRS 90.002--Chief Counsel Disclosure Litigation Case Files
IRS 90.003--Chief Counsel General Administrative Files
IRS 90.004--Chief Counsel General Legal Services Case Files
IRS 90.005--Chief Counsel General Litigation Case Files
IRS 90.009--Chief Counsel Field Service Case Files
IRS 90.010--Chief Counsel Digest Room Files Containing Briefs, Legal
Opinions, and Digests of Documents Generated Internally or by the
Department of Justice Relating to the Administration of the Revenue
Laws
IRS 90.011--Chief Counsel Attorney Recruiting Files
IRS 90.013--Chief Counsel, Deputy Chief Counsel and Associate Chief
Counsel Legal Files (formerly Files of the Chief Counsel; Deputy
Chief Counsel; Division Counsel (Wage & Investment); and their
respective immediate staffs)
IRS 90.015--Chief Counsel Library Reference Records (formerly
Reference Records of the Library in the Office of the Chief Counsel)
IRS 90.016--Chief Counsel Automated System Environment (CASE)
Records (formerly Chief Counsel Management Information System)
IRS 90.017--Chief Counsel Correspondence Control and Records,
Associate Chief Counsel (Technical and International) (formerly
Files of the Offices of the Associate Chief Counsel (Corporate),
(Financial Institutions & Products), (Income Tax & Accounting),
(International), (Passthroughs & Special Industries), and Office of
the Division Counsel/Associate Chief Counsel (Tax Exempt &
Government Agencies))
Internal Revenue Service (IRS)
Treasury/IRS 00.001
SYSTEM NAME:
Correspondence Files and Correspondence Control Files--Treasury/
IRS.
SYSTEM LOCATION:
Headquarters, 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 individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information during a proceeding 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-11-8, 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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
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RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
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
listed in appendix A serving the requester.
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:
Headquarters, field and campus offices. (See the IRS Appendix below
for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Initiators of correspondence; persons upon whose behalf the
correspondence was initiated; and subjects of the correspondence.
Includes individuals for whom tax liabilities exist, individuals who
have made a complaint or inquiry, or individuals for whom a third party
is interceding relative to an internal revenue tax matter.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, and, if applicable, Taxpayer Identification
Number (TIN) (e.g., social security number (SSN), employer
identification number (EIN), or similar number assigned by the IRS);
chronological investigative history; other information relative to the
conduct of the case; and/or the taxpayer's compliance history.
Correspondence may include letters, telegrams, memoranda of telephone
calls, email, and other forms of communication.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To track correspondence concerning enforcement matters.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information during a proceeding 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-11-8, 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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and
[[Page 13289]]
Guidance and IRM 1.16, Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioners, SB/SE, TEGE, 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:
Headquarters, field and campus offices. (See the IRS Appendix below
for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who provide feedback (both complaints and compliments)
about IRS employees, including customer responses to surveys from IRS
business units and IRS employees about whom complaints and compliments
are received by the Taxpayer Advocate Service.
CATEGORIES OF RECORDS IN THE SYSTEM:
Quality review and tracking information, customer feedback, and
reports on current and former IRS employees and the resolution of that
feedback.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7801; and Sec. 1211 of Pub. L. 104-168,
Taxpayer Bill of Rights (TBOR) 2.
PURPOSE:
To improve quality of service by tracking customer feedback
(including complaints and compliments), and to analyze trends and to
take corrective action on systemic problems.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Taxpayer Advocate Service headquarters and field offices or Head of
the Office where the records are maintained. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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.
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 directed to the IRS or the Treasury Inspector
General for Tax Administration (TIGTA); 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
[[Page 13290]]
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 Pub. L.
105-206, IRS Restructuring and Reform Act of 1998 (RRA1998); and
Section 1211 of Pub. L. 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 or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information during a proceeding 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.
(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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief Human Capital Officer (Operations Support, Headquarters).
(See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Other
[[Page 13291]]
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 IRS appendix A for other W & I addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Employees who respond to taxpayer assistance calls.
CATEGORIES OF RECORDS IN THE SYSTEM:
Quality review and employee performance feedback program records.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer quality review programs at call sites. Information
maintained includes questions and other statements from taxpayers or
their representatives on recordings. The primary focus of the system is
to improve service of, and retrieve information by, the employee and
not to focus on the taxpayer.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information during a proceeding 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.
(2) 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.
(3) To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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
25.10.1, Information Technology (IT) Security Policy and Guidance, and
IRM 1.16, Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management. Audio recordings and screen capture images are kept long
enough for the review and discussion process to take place, generally
not more than 45 days.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services, W & I. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Officer
listed in appendix A serving the requester.
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/index.html.
Other W & I office addresses are listed in IRS appendix A.
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 13292]]
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 or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information during a proceeding before a court,
administrative tribunal, or other adjudicative body when: (a) The IRS
or any component thereof; (b) any IRS employee in his or her official
capacity; (c) any IRS employee in his or her personal capacity if the
IRS or DOJ has agreed to provide representation for the employee; or
(d) the United States is a party to, has an interest in, or is likely
to be affected by, the proceeding and the IRS or DOJ determines that
the information is relevant and necessary to the proceeding.
Information may be disclosed to the adjudicative body to resolve issues
of relevancy, necessity, or privilege pertaining to the information.
(3) Disclose information to an appropriate Federal, State, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to officials of labor organizations
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to
their duties of exclusive representation.
(5) Disclose information to a contractor, including an expert
witness or a consultant hired by the IRS, to the extent necessary for
the performance of a contract.
(6) Disclose information to an arbitrator, mediator, or other
neutral, in the context of alternative dispute resolution, to the
extent relevant and necessary for resolution of the matters presented,
including asserted privileges. Information may also be disclosed to the
parties in the alternative dispute resolution proceeding.
(7) Disclose information to the Office of Personnel Management,
Merit Systems Protection Board, the Office of Special Counsel, or the
Equal Employment Opportunity Commission when the records are relevant
and 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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management. Audio recordings and screen capture images are kept long
enough for the review and discussion process to take place, generally
not more than 45 days.
The agency may keep audio recordings and captured computer screen
images for a longer period under certain circumstances, including, but
not limited to, resolution of matters pertaining to poor employee
performance, security (threat, altercation, etc.), or conduct-related
issues.
SYSTEM MANAGER AND ADDRESS:
Director, Customer Account Services, W&I. (See the IRS Appendix
below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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.)
[[Page 13293]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Federal tax assessments have been made;
individuals believed to be delinquent in filing Federal tax returns or
in paying Federal taxes, penalties or interest; individuals who are or
have been considered for examination for tax determination purposes,
i.e., income, estate and gift, excise or employment tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of third party contacts including the taxpayer's name;
Taxpayer Identification Number (TIN) (e.g., social security number
(SSN), employer identification number (EIN), or similar number assigned
by the IRS); the third party contact's name; date of contact; and IRS
employee's identification number (e.g., SEID, badge number).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.
PURPOSE:
To comply with 26 U.S.C. 7602(c), records document third party
contacts with respect to the determination or collection of the tax
liability of the taxpayer. Third party contact data is provided
periodically to taxpayers and upon the taxpayer's written request.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer's name or TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Officer
listed in appendix A serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax records of the individual; public information sources; third
parties including individuals, city and state governments, other
Federal agencies, taxpayer's employer, employees and/or clients,
licensing and professional organizations, and foreign governments under
tax treaties.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 00.334
SYSTEM NAME:
Third Party Contact Reprisal Records--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals on whom Federal tax assessments have been made;
individuals believed to be delinquent in filing Federal tax returns or
in paying Federal taxes, penalties or interest; individuals who are or
have been considered for examination for tax determination purposes;
i.e., income, estate and gift, excise or employment tax liability.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records of third party contacts as described in 26 U.S.C. 7602(c),
where reprisal determinations have been made, including the taxpayer
name, Taxpayer Identification Number (TIN) (e.g., social security
number (SSN), employer identification number (EIN), or similar number
assigned by the IRS); date of contact; fact of reprisal determination;
and IRS employee's identification number (e.g., SEID, badge number).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.
PURPOSE:
To track the number of reprisal determinations made pursuant to 26
U.S.C. 7602(c)(3)(B).
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
[[Page 13294]]
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name and /or TIN
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Director, Collection, SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records is exempt from the Privacy Act provision
which requires that record source categories be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 10.001
SYSTEM NAME:
Biographical Files, Communications and Liaison--Treasury/IRS.
SYSTEM LOCATION:
Headquarters, field and campus offices. (See the IRS Appendix below
for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
IRS employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records are biographical data and photographs of key IRS employees.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the media and the public.
(2) To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Communications & Liaison. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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:
Headquarters, field and campus offices. (See the IRS Appendix below
for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who have stakeholder relationships with the IRS,
including individuals who attend IRS forums and educational outreach
meetings.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include stakeholder relationship information,
correspondence, newspaper clippings, email and other forms of
communication.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301.
PURPOSE OF THE SYSTEM:
To track stakeholder relationships and inform individuals about tax
administration.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used as described below if the IRS deems that the
purpose of the disclosure is compatible with the purpose for which IRS
collected the records, and no privilege is asserted.
(1) Disclose information to the media and the public.
(2) To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the
[[Page 13295]]
security or confidentiality of information in the system of records has
been compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected
or confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By name or administrative case control number.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Chief, Communications & Liaison. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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 Headquarters, field and campus offices. See IRS Appendix A
for addresses.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who promote and participate in IRS volunteer programs;
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 or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) Disclose information during a proceeding 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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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).
[[Page 13296]]
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioner, W & I. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``RECORD ACCESS PROCEDURES'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records may inquire in accordance with instructions appearing at 31
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the
Disclosure Office listed in appendix A serving the requester.
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 (TAAS) Resources Records--
Treasury/IRS.
SYSTEM LOCATION:
Office of Tax Administration Advisory Services (TAAS),
International, Large & Mid-Size Business (LMSB). (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.
PURPOSE:
To identify employees who have expressed an interest in overseas
assignments, and to identify historical and current activities
pertaining to international issues.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information to the Department of Justice (DOJ) when
seeking legal advice or for use in any proceeding, or in preparation
for any proceeding, when: (a) The IRS or any component thereof; (b) any
IRS employee in his or her official capacity; (c) any IRS employee in
his or her individual capacity if the IRS or DOJ has agreed to provide
representation for the employee; or (d) the United States is a party
to, has an interest in, or is likely to be affected by, the proceeding
and the IRS or DOJ determines that the records are relevant and
necessary to the proceeding or advice sought.
(2) To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Deputy Commissioner, LMSB (International). (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
listed in appendix A serving the requester.
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.
[[Page 13297]]
Treasury/IRS 22.003
SYSTEM NAME:
Annual Listing of Undelivered Refund Checks--Treasury/IRS.
SYSTEM LOCATION:
Field and campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers whose refund checks have been returned as undeliverable
since the last Annual Listing of Undelivered Refund Checks was
produced.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN),or
similar number assigned by the IRS), and records containing tax module
information (tax period, amount of credit balance and Document Locator
Number (DLN).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To keep track of refund checks returned as undeliverable.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name or TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioners, W & I and SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.011
SYSTEM NAME:
File of Erroneous Refunds--Treasury/IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Taxpayers issued erroneous refunds.
CATEGORIES OF RECORDS IN THE SYSTEM:
Case reference taxpayer name, Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or other similar number assigned by IRS), administrative control
number, date of erroneous refund, statute expiration date, status of
case, location, correspondence and research material.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To maintain records necessary to resolve erroneous refunds.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
[[Page 13298]]
SYSTEM MANAGER AND ADDRESS:
Commissioners, W & I and SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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 Headquarters 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 credit provisions.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
other similar number assigned by the IRS), or health care insurance
policy number.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER(S) AND ADDRESS:
Commissioner, W & I. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester. The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals eligible under HCTC program; IRS taxpayer account
information; Health Coverage providers; Department of Labor; Pension
Benefit Guaranty Corporation; state workforce agencies, and the
Department of Health and Human Services.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.026
SYSTEM NAME:
Form 1042S Index by Name of Recipient--Treasury/IRS.
SYSTEM LOCATION:
Campus offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
U.S. citizens living abroad subject to federal tax withholding.
CATEGORIES OF RECORDS IN THE SYSTEM:
Records include taxpayer's name, address, country of residence and
Taxpayer Identification Number (TIN) (e.g., social security number
(SSN), employer identification number (EIN), or similar number assigned
by the IRS), and name of withholding agent.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer the back-up withholding laws and regulations.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has
[[Page 13299]]
been compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected
or confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Deputy Commissioner, LMSB (International). (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
listed in appendix A serving the requester. The IRS may assert 5 U.S.C.
552a(d)(5) as appropriate.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.027
SYSTEM NAME:
Foreign Information System (FIS)--Treasury/IRS.
SYSTEM LOCATION:
International (LMSB) headquarters, field, and campus offices. (See
the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual taxpayers who file Form 5471, Information Return with
Respect to a Foreign Corporation and Form 5472, Information Return of a
Foreign Owned Corporation.
CATEGORIES OF RECORDS IN THE SYSTEM:
Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g.,
social security number (SSN), employer identification number (EIN), or
similar number assigned by the IRS), foreign corporation
identification, information relating to stock, U.S. shareholders,
Earnings and Profits, Balance Sheet, and other available accounting
information relating to a specific taxable period.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer laws and regulations relative to foreign owned
corporations.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
Documents are stored and retrieved by Document Locator Number
(DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Deputy Commissioner, LMSB (International). (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
listed in appendix A serving the requester.
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.
[[Page 13300]]
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
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's 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 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Deputy Commissioner, LMSB (International). (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
listed in appendix A serving the requester.
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
Individuals seeking certification, or persons acting on their
behalf.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.032
SYSTEM NAME:
Individual Microfilm Retention Register--Treasury/IRS.
SYSTEM LOCATION:
Computing centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individuals who file, or may be required to file, individual income
tax returns (e.g., Form 1040, 1040A, or 1040EZ).
CATEGORIES OF RECORDS IN THE SYSTEM:
Selected data elements that have been archived from the Individual
Master File (IMF).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301 and 26 U.S.C.
7801.
PURPOSE:
To archive individual tax account information after a certain
period of inactivity on the master file in order not to overburden the
computer system required for active accounts.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By individual taxpayer name Taxpayer Identification Number (TIN)
(e.g., social security number (SSN), employer identification number
(EIN), or similar number assigned by the IRS), tax period, name, and
type of tax.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and
[[Page 13301]]
Guidance and IRM 1.16, Physical SecurityProgram.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Directors, Computing Centers. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN, or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioners, W & I and SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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.
[[Page 13302]]
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By taxpayer name and TIN, or document locator number (DLN).
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioners, W & I and SB/SE. (See the IRS Appendix below for
address.)
NOTIFICATION PROCEDURE:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record Access Procedures'' below.
RECORD ACCESS PROCEDURES:
Individuals seeking access to any record contained in this system
of records, or seeking to contest its content, may inquire in
accordance with instructions appearing at 31 CFR part 1, subpart C,
appendix B. Inquiries should be addressed to the Disclosure Office
listed in appendix A serving the requester.
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 account.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Treasury/IRS 22.061
SYSTEM NAME:
Information Return Master File (IRMF)--Treasury/IRS.
SYSTEM LOCATION:
Computing Centers and through terminals at field and campus
offices. (See the IRS Appendix below for address.)
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Individual payors and payees of various types of income for which
information reporting is required (e.g., wages, dividends, interest,
etc.)
CATEGORIES OF RECORDS IN THE SYSTEM:
Information returns.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 26 U.S.C. 7801.
PURPOSE:
To administer tax accounts related to the filing of information
returns.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department 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 Department 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 Department's efforts to respond to the suspected or
confirmed compromise and prevent, minimize, or remedy such harm.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Paper records and electronic media.
RETRIEVABILITY:
By payor and payee name and Taxpayer Identification Number (TIN)
(e.g.), social security number (SSN)), employer identification number
(EIN), or similar number assigned by the IRS.
SAFEGUARDS:
Access controls are not less than those published in IRM 25.10.1,
Information Technology (IT) Security Policy and Guidance and IRM 1.16,
Physical Security Program.
RETENTION AND DISPOSAL:
Records are maintained in accordance with IRM 1.15, Records
Management.
SYSTEM MANAGER AND ADDRESS:
Commissioner, W & I. (See the IRS Appendix below for address.)
NOTIFICATION PROCEDURE:
This system may not be accessed for purposes of determining whether
the system contains a record pertaining to a particular individual; the
records are exempt under 5 U.S.C. 552a(k)(2).
RECORD ACCESS PROCEDURES:
This system may not be accessed for purposes of inspection or in
order to contest the content of records; the records are exempt under 5
U.S.C. 552a(k)(2).
CONTESTING RECORD PROCEDURES:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
RECORD SOURCE CATEGORIES:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
This system has been designated exempt from sections (c)(3);
(d)(1)-(4);
[[Page 13303]]
(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:
Headquarters, 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, and other
information from investigations into suitability for participation.
Records pertaining to the marketing of electronic filing, including
surveys and opinions about improving electronic filing programs.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301, 26 U.S.C. 6011, 6012, and 7803.
PURPOSE:
To administer and market electronic filing programs.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. All other records may be used as described
below if the IRS deems that the purpose of the disclosure is compatible
with the purpose for which IRS collected the records, and no privilege
is asserted.
(1) Disclose information during a proceeding 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.
(2) 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.
(3) Disclose information to an appropriate Federal, State, local,
tribal, or foreign agency, or other public authority, responsible for
implementing or enforcing, or for investigating or prosecuting the
violation of, a statute, rule, regulation, order, or license, when a
record on its face, or in conjunction with other records, indicates a
potential violation of law or regulation and the information disclosed
is relevant to any regulatory, enforcement, investigative, or
prosecutorial responsibility of the receiving authority.
(4) Disclose information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation.
(5) Disclose information to the news media as described in the IRS
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
(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) 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.
(8) 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.
(9) To appropriate agencies, entities, and persons when (a) the
Department suspects or has confirmed that the security or
confidentiality of information in the system of records has been
compromised; (b) the Department has determined that as a result of the