[Federal Register: December 10, 2001 (Volume 66, Number 237)]
[Notices]
[Page 63783-63875]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr10de01-100]
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Part III
Department of the Treasury
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Internal Revenue Service
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Privacy Act of 1974, as Amended; System of Records; Notice
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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 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.
The IRS Restructuring and Reform Act of 1998 included specific
provisions impacting the Office of the Chief Inspector, Internal
Revenue Service. The law provided for the appointment of a Treasury
Inspector General for Tax Administration (TIGTA), effective January 19,
1999, who reports directly to the Secretary of the Treasury. As a
consequence, two IRS systems of records were affected by the transfer
of responsibility (published June 15, 1999 at 64 FR 32096). The first,
IRS 60.008--Security, Background, and Character Investigation Files,
Inspection, has been renumbered and renamed as ``IRS 34.021--Personnel
Security Investigations, National Background Investigations Center-
Treasury/IRS.'' The second, IRS 60.011--Internal Security Management
Information System (ISMIS) has been renumbered and renamed as ``IRS
34.022--National Background Investigations Center Management
Information System (NBICMIS)--Treasury/IRS.''
The following seven systems of records have been added to the IRS'
inventory of Privacy Act notices since September 30, 1998:
IRS 00.334--Third Party Contact Reprisal Records. (Published October
25, 2000, at 65 FR 63917)
IRS 00.333--Third Party Contact Records. (Published June 15, 1999, at
64 FR 32095, and as amended on October 25, 2000, at 65 FR 63919)
IRS 22.062--Electronic Filing Records. (Published August 31, 2000, at
65 FR 53089)
IRS 46.051--Criminal Investigation Audit Trail Records System.
(Published April 4, 2000, at 65 FR 21236)
IRS 22.028--Disclosure Authorizations for United States Residency
Certification Letters. (Published March 6, 2000, at 65 FR 11833)
IRS 34.037--IRS Audit Trail and Security Records System. (Published
November 18, 1999, at 64 FR 63108).
The following systems of records have been removed from IRS'
inventory of Privacy Act systems:
IRS 34.005--Parking Space Application and Assignment. (December 14,
2000, at 65 FR 78263).
IRS 36.888--Employee Tax Compliance Records (ETC). (Published February
6, 2001, at 66 FR 9142).
Systems Covered by This Notice
This notice covers all systems of records adopted by the Bureau up
to August 1, 2001. The systems notices are reprinted in their entirety
following the Table of Contents.
Dated: September 26, 2001.
W. Earl Wright, Jr.,
Chief Management and Administrative Programs Officer.
Table of Contents
Internal Revenue Service (IRS)
IRS 00.001--Correspondence Files (including Stakeholder Relationship
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 00.333--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 21.001--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 22.026--Form 1042S Index by Name of Recipient
IRS 22.027--Foreign Information System (FIS)
IRS 22.028--Disclosure Authorizations for U.S. Residency
Certification Letters
IRS 22.032--Individual Microfilm Retention Register
IRS 22.034--Individual Returns Files, Adjustments and Miscellaneous
Documents Files
IRS 22.043--Potential Refund Litigation Case Files
IRS 22.044--P.O.W.-M.I.A. Reference File
IRS 22.054--Subsidiary Accounting Files
IRS 22.059--Unidentified Remittance File
IRS 22.060--Automated Non-Master File (ANMF)
IRS 22.061--Individual Return Master File (IRMF)
IRS 22.062 Electronic Filing Records
IRS 24.013--Combined Account Number File, Taxpayer Services
IRS 24.029--Individual Account Number File (IANF)
IRS 24.030--CADE Individual Master File (IMF), (Formerly: Individual
Master File (IMF))
IRS 24.046--CADE Business Master File (BMF) (Formerly: Business
Master File (BMF))
IRS 24.047--Audit Underreporter Case File
IRS 24.070--Debtor Master File (DMF)
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.008--IRS and Treasury Employee Delinquency
IRS 26.009--Lien Files (Open and Closed)
IRS 26.010--Lists of Prospective Bidders at Internal Revenue Sales
of Seized Property
IRS 26.011--Litigation Case Files
IRS 26.012--Offer in Compromise (OIC) 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 26.016--Returns Compliance Programs (RCP)
IRS 26.019--Taxpayer Delinquent Accounts (TDA) Files including
subsystems: (a) Adjustments and Payment Tracers Files, (b)
Collateral Files, (c) Seized Property Records, (d) Tax SB/SE, W&I,
LMSB Waiver, Forms 900, Files, and (e) Accounts on Child Support
Obligations
IRS 26.020--Taxpayer Delinquency Investigation (TDI) Files
IRS 26.021--Transferee Files
IRS 26.022--Delinquency Prevention Programs
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 and Alerting
Rosters Files
IRS 34.013--Identification Media Files System for Employees and
Others Issued IRS ID
IRS 34.014--Motor Vehicle Registration and Entry Pass Files
IRS 34.016--Security Clearance Files
IRS 34.020--IRS Audit Trail Lead Analysis System (ATLAS)
IRS 34.021--Personnel Security Investigations, National Background
Investigations Center (formerly: IRS 60.008--Security, Background,
and Character Investigation Files, Inspection)
IRS 34.022--National Background Investigations Center Management
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Information System (NBICMIS) (formerly: IRS 60.011--Internal
Security Management Information System (ISMIS))
IRS 34.037--IRS Audit Trail and Security Records System
IRS 36.001--Appeals, Grievances and Complaints Records
IRS 36.002--Employee Activity Records
IRS 36.003--General Personnel and Payroll Records
IRS 36.005--Medical Records
IRS 36.008--Recruiting, Examining and Placement Records
IRS 36.009--Retirement, Life Insurance and Health Benefits Records
System
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 Suspensions and Disbarments Resulting from
Administrative Proceedings
IRS 37.006--General Correspondence File
IRS 37.007--Inventory
IRS 37.008--Register of Docketed Cases and Applicant Appeals
IRS 37.009--Enrolled Agents and Resigned Enrolled Agents (Action
pursuant to 31 CFR 10.55(b))
IRS 37.010--Roster of Former Enrollees
IRS 37.011--Present Suspensions from Practice Before the Internal
Revenue Service
IRS 38.001--General Training Records
IRS 42.001--Examination Administrative File
IRS 42.008--Audit Information Management System (AIMS)
IRS 42.013--Project Files for the Uniform Application of Laws as a
Result of Technical Determinations and Court Decisions
IRS 42.014--Internal Revenue Service Employees' Returns Control
Files
IRS 42.016--Classification/Centralized Files and Scheduling Files
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 42.030--Discriminant Function File (DIF)
IRS 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data System (Formerly Unified System
for Time and Appeals Records (Unistar)
IRS 44.004--Art Case File
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System
(CIMIS)
IRS 46.003--Confidential Informants, Criminal Investigation Division
IRS 46.004--Controlled Accounts (Open and Closed)
IRS 46.005--Electronic Surveillance File, Criminal Investigation
Division
IRS 46.009--Centralized Evaluation and Processing of Information
Items (CEPIIs), Evaluation and Processing of Information (EOI),
Criminal Investigation Division
IRS 46.011--Illinois Land Trust Files, Criminal Investigation
Division
IRS 46.015--Relocated Witnesses, Criminal Investigation Division
IRS 46.016--Secret Service Details, Criminal Investigation Division
IRS 46.022--Treasury Enforcement Communications System (TECS),
Criminal Investigation Division
IRS 46.050--Automated Information Analysis System
IRS 46.051--Criminal Investigation Audit Trail Records 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 49.003--Financial Statements File
IRS 49.007--Overseas Compliance Projects System
IRS 49.008--International Correspondence System
IRS 50.001--Employee Plans/Exempt Organizations Correspondence
Control Records
IRS 50.003--Employee Plans/Exempt Organizations, Reports of
Significant Matters in Technical
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
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 Systems
IRS 90.004--Chief Counsel General Legal Services Case Files
IRS 90.005--Chief Counsel General Litigation Case Files
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
IRS 90.009--Chief Counsel Field Services Case Files
IRS 90.010--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--Attorney Recruiting Files
IRS 90.013--Legal Case Files of the Chief Counsel, Deputy Chief
Counsel and Associate Chief Counsels
IRS 90.015--Reference Records of the Library in the Office of Chief
Counsel
IRS 90.016--Counsel Automated Tracking System (CATS) Records
IRS 90.017--Correspondence Control and Records, Associate Chief
Counsel (Technical and International)
IRS 90.018--Expert Witness Library
IRS Appendix A--Addresses of System Locations
Internal Revenue Service
Treasury/IRS 00.001
System name:
Correspondence Files (including Stakeholder Relationship files) and
Correspondence Control Files-Treasury/IRS.
System location:
Various area and other offices of the Internal Revenue Service
maintain files of correspondence received, including the Eastern
Distribution Center, 4300 Carolina Avenue, Richmond, VA 23222; the
Central Area Distribution Center, 2402 East Empire, Bloomington, IL
61799; the Western Area Distribution Center, 3041 Sunrise Boulevard,
Rancho Cordova, CA 95742; and the Tennessee Computing Center, PO Box
30309, Airport Mail Facility, Stop 76, Memphis, TN 38130. (See IRS
appendix A for addresses of other offices).
Categories of individuals covered by the system:
(1) Initiators of the correspondence. (2) Persons upon whose behalf
the correspondence was initiated. (3) Subjects of the correspondence.
Categories of records in the system:
(1) Correspondence received. (2) Responses to correspondence
(including surveys of individuals to improve IRS service and
stakeholder relationship correspondence). Correspondence may be
included in other systems of records described by specific notices.
Files are maintained in connection with a variety of correspondence
received and the uses vary widely in accordance with the content of the
correspondence. Correspondence may include letters, telegrams,
memoranda of telephone calls, and other forms of communication.
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Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Purpose(s):
Often taxpayers choose to communicate with the IRS through
correspondence. The ability to access the information when the need
arises is paramount to our success as an agency. This system will allow
the IRS to quickly access correspondence received from the taxpayers
and their representatives.
This system also provides a means for IRS to track correspondence
responses from quality and improvement surveys we may periodically ask
our customers to voluntarily participate in.
Routine uses of records maintained by the system, including categories
of users and the purpose of such uses:
Disclosures of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be used to: (1) Disclose information to the Department
of Justice for the purpose of litigating an action or seeking legal
advice. Disclosure may be made during judicial processes; (2)
Appropriate Federal, State, local, or foreign agencies responsible for
enforcing or implementing a statute, rule, regulation, order or
license; (3) disclose information to a Federal, State, or local agency,
or other public authority maintaining civil, criminal or other relevant
enforcement information or other pertinent information, which has
requested information relevant to or necessary to the requesting
agency's bureau's or authority's hiring or retention of an individual,
or issuance of a security clearance, license, contract, grant or other
benefit; (4) disclose relevant, non-privileged information to a court,
magistrate, or administrative tribunal, including the presentation of
evidence, disclosures to opposing counsel or witnesses in the course of
civil discovery, litigation, or settlement negotiations, in response to
a subpoena, or in connection with criminal law proceedings; (5) provide
information to foreign governments in accordance with formal or
informal international agreements; (6) provide information to a
Congressional office in response to an inquiry made at the request of
the individual to whom the record pertains; (7) provide information to
the news media, in accordance with guidelines contained in 28 CFR 50.2,
concerning this agency's functions relating to civil and criminal
proceedings; (8) provide information to officials of labor
organizations recognized under 5 U.S.C. Chapter 71 when relevant and
necessary to their duties of exclusive representation; (9) provide
information to third parties during the course of an investigation to
the extent necessary to obtain information pertinent to the
investigation.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records, microfiche, and magnetic media.
Retrievability:
Controlled items are generally retrievable by name, but it depends
upon the controls established locally.
Safeguards:
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with the Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, disposition
varies in accordance with the nature of the correspondence file.
System manager(s) and address:
Head of the Office maintaining the file. (See IRS appendix A for
addresses.)
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 office believed to
have received the correspondence. (See IRS appendix A for addresses.)
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Information supplied by the initiators of the correspondence and
information secured internally from other systems of records.
Exemptions claimed for the system:
None.
Treasury/IRS 00.002
System name:
Correspondence Files/Inquiries About Enforcement Activities-
Treasury/IRS.
System location:
National Office, Area offices, Internal Revenue Service Centers,
Detroit Computing Center, Martinsburg Computing Center. (See IRS
appendix A for addresses.) Other offices of the Internal Revenue
Service maintain files of correspondence received, including the
Eastern Distribution Center, 4300 Carolina Avenue, Richmond, VA 23222;
the Central Area Distribution Center, 2402 East Empire, Bloomington, IL
61799; the Western Area Distribution Center, 3041 Sunrise Boulevard,
Rancho Cordova, CA 95742; and the Tennessee Computing Center, PO Box
30309, Airport Mail Facility, Stop 76, Memphis, TN 38130.
Categories of individuals covered by the system:
(1) Initiators of correspondence. (2) Persons upon whose behalf the
correspondence was initiated. (3) Persons who are subjects of the
correspondence. Includes individuals for whom tax liabilities exist,
individuals who have made a complaint or inquiry relative to an
Internal Revenue tax matter, 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, taxpayer identification number (if
applicable), information about tax matters (if applicable),
chronological investigative history. Other information relative to the
conduct of the case and/or the taxpayer's compliance history (if
applicable). Correspondence may include letters, telegrams, memoranda
of telephone calls, and other forms of communication.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
Often taxpayers choose to communicate with the IRS through
correspondence. The ability to access the information when the need
arises is paramount to our success as an agency. This system will allow
the IRS to quickly access correspondence received from the taxpayers
and their representatives and provide a chronological record of what
has transpired concerning tax matters.
[[Page 63787]]
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. Records other than returns and return
information may be used to: (1) Disclose information to the Department
of Justice for the purpose of litigating an action or seeking legal
advice; (2) disclose information to appropriate Federal, state, local,
or foreign agencies responsible for investigating or prosecuting the
violations of, or for enforcing or implementing, a statute, rule,
regulation, order, or license; (3) disclose information to a Federal,
state, or local agency, or other public authority, maintaining civil,
criminal or other relevant enforcement information or other pertinent
information, which has requested information relevant to or necessary
to the requesting agency's bureau's or authority's hiring or retention
of an individual, or issuance of a security clearance, license,
contract, grant, or other benefit; (4) disclose relevant, non-
privileged information to a court, magistrate, or administrative
tribunal, including the presentation of evidence, disclosures to
opposing counsel or witnesses in the course of civil discovery,
litigation, or settlement negotiations, in response to a subpoena, or
in connection with criminal law proceedings; (5) provide information to
a Congressional office in response to an inquiry made at the request of
the individual to whom the record pertains; (6) provide information to
the news media, in accordance with guidelines contained in 28 CFR 50.2
concerning this agency's functions relating to civil and criminal
proceedings; (7) provide 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) provide
information to third parties during the course of an investigation to
the extent necessary to obtain information pertinent to the
investigation; (9) provide information to other agencies to the extent
provided by law or regulation and as necessary to report apparent
violation of law to appropriate law enforcement agencies; (10) provide
information to states, the Area of Columbia, the Commonwealth of Puerto
Rico, or possessions of the United States, to assist in the
administration of tax laws.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
Controlled items are generally retrievable by name, but it depends
upon the controls established locally.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1 (16)12.
Retention and disposal:
Records are maintained in accordance with the Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, disposition
varies in accordance with the nature of the correspondence file.
System manager(s) and address:
Assistant Commissioners, Regional Commissioners, Area Directors,
Internal Revenue Service Center Directors. (See IRS appendix A for
addresses.)
Notification procedure:
This system is exempt from the notification provisions of the
Privacy Act.
Record access procedures:
This system is exempt from the Access and Contest provisions of the
Privacy Act.
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 as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 00.003
System name:
Taxpayer Advocate Service and Customer Feedback and Survey
Records--Treasury/IRS
System location:
Internal Revenue Service Centers, National Office, Area Offices,
including National Office Chief Counsel Offices, Regional Counsel
Offices, and Area Counsel Offices, the Martinsburg Computing Center,
the Detroit Computing Center, and the Tennessee Computing Center, and
Area Distribution Centers. Area Distribution Center addresses are as
follows: the Eastern Distribution Center, 4300 Carolina Avenue,
Richmond, VA 23222, the Central Area Distribution Center, 2402 East
Empire, Bloomington, IL 61799, and the Western Area Distribution
Center, 3041 Sunrise Boulevard, Rancho Cordova, CA 95742. (See IRS
Appendix A for other addresses.)
Categories of individuals covered by the system:
This system consists of records relating to (1) individuals
(customers) who make complaints and compliments about Internal Revenue
Service employees (including customer responses to surveys) and; (2)
Internal Revenue Service employees who have had complaints and
compliments made about them.
Categories of records in the system:
A variety of documents and/or reports reflecting customer feedback
on current and former IRS employees and the resolution of that
feedback. Records include quality review and tracking information that
helps the Service measure and improve service quality for our
customers. This system includes The Taxpayer Advocate Management
Information System (TAMIS) records that track taxpayer advocate cases
for administrative and quality improvement purposes.
Authority for maintenance of the system:
Sec. 1211 of Pub. L. 104-168, TBOR 2, Reports on Misconduct of IRS
Employees.
Purpose(s):
This system will capture customer feedback, including complaints
and compliments. The capture of this data will provide a means to
analyze trends to identify and take corrective action on systemic
problems. The data will not be used to affect any rights or benefits of
individuals in the records system.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Tax returns and return information may be disclosed as provided by
IRC 6103.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper files and magnetic media.
Retrievability:
Documents are stored and retrieved by control numbers and by
taxpayer name, taxpayer identification number or person to contact. The
control number can be determined by reference to the entries for the
individual to whom they relate.
[[Page 63788]]
Safeguards:
Access is limited to authorized personnel who have a direct need to
know. Access controls will not be less than those provided for by the
Manager's Security Handbook, IRM 1(16)12 and the Automated Information
System Security Handbook, IRM (2)(10)00. This includes the use of
passwords and access codes.
Retention and Disposal:
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1.15.2.1 and Records Control Schedule
301--General Records Schedules, IRM 1.15.3.
System manager(s) and address:
Taxpayer Advocate or Head of the Office maintaining the file. (See
IRS appendix A for addresses.)
Notification procedure:
This system of records may not be accessed for the purpose of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
Individuals should write to the head of the office Where the
records are kept.
Contesting record procedures:
See ``Records access procedures'' above.
Record source categories:
Information originates from IRS employees and customer feedback.
Exemptions claimed for the system:
None.
Treasury/IRS 00.333
System name:
Third-party Contact Records--Treasury/IRS.
System location:
Area offices, IRS Service Centers and Computing Centers. (See IRS
appendix A for addresses.)
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 required by 26 U.S.C. 7602 (c),
including the taxpayer name control, taxpayer identification number,
the third-party contact's name, date of contact, and IRS personnel's
identification number.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, and 7801.
Purpose(s):
The IRS is establishing the third-party contact records to comply
with section 7602(c) of the Internal Revenue Code as enacted by section
3417 of the IRS Restructuring and Reform Act of 1998. The third-party
contact records will be used to report to the taxpayers regarding
third-party contacts that the IRS would normally make with respect to
the determination or collection of the tax liability of the taxpayer.
Third-party contact data will be provided periodically to taxpayers and
upon the taxpayer's 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 only be made as
authorized by 26 U.S.C. 6103 and 7602.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and electronic storage media.
Retrievability:
By taxpayer identification number (social security number or
employer identifier number) and taxpayer name control.
Safeguards:
Access controls will be no less than those provided by the
Automated Information Systems Security Handbook IRM 2.10 and IRM
1(16)12, Manager's Security Handbook.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
System manager(s) and address:
Official prescribing policies and practices: Assistant Commissioner
(Collection). Officials maintaining the system: Assistant Commissioner
(International), Regional Chief Compliance Officers, District
Directors, IRS Service Center Directors, IRS Computing Center
Directors, Associate Chief Counsel, Regional Counsel, and District
Counsel.
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 ``Records Access Procedure'' below.
Records access procedure:
Individuals seeking access to any record contained in this system
of records may inquire in accordance with instructions appearing in 31
CFR part 1, subpart C, appendix B. (See IRS appendix A for addresses.)
Contesting record procedure:
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 via
Tax Treaty.
Exemptions claimed for the system:
None.
Treasury/IRS 00.334
System name:
Third Party Contact Reprisal Records-Treasury/IRS.
System location:
Area offices, Service Centers, Office of Assistant Commissioner
(International), and IRS Computing Centers. (See IRS appendix A for
addresses.)
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 control, taxpayer identification number, date of contact, fact of
reprisal determination, and IRS personnel's identification number.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, and 7801.
[[Page 63789]]
Purpose(s):
These records will be used to track the number of reprisal
determinations made pursuant to IRC Sec. 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 only be made as
authorized by 26 U.S.C. 6103 and 7602(c).
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and electronic storage media.
Retrievability:
By taxpayer identification number. Safeguards: Access controls will
be no less than those provided by IRM 2.1.10, Automated Information
Systems Security Handbook; 1(16)12, Manager's Security Handbook.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
System manager(s) and address:
Official prescribing policies and practices: Area Directors, IRS
Service Center Directors, IRS Computing Center Directors, Chief Counsel
management officials.
Notification procedure:
This system of records is exempt from certain provisions of the
Privacy Act.
Records access procedure:
This system of records is exempt from certain provisions of the
Privacy Act and may not be accessed for the purpose of determining if
the system contains a record pertaining to a particular individual.
Contesting record procedure:
This system of records is exempt from certain provisions of the
Privacy Act and may not be accessed for purposes of inspection or
contest of record contents. Also, 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. (See
``Exemptions Claimed for the System,'' below.)
Exemptions claimed for the system:
This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1), (d)(2),
(d)(3), (d)(4), (e)(1), (e)(4)(G), (H) and (I), and (f) of the Privacy
Act pursuant to 5 U.S.C. 552a(k)(2). (see 31 CFR 1.36)
Treasury/IRS 10.001
System name:
Biographical Files, Chief, Communications and Liaison-Treasury/IRS.
System location:
National Office, Area offices, Internal Revenue Service Centers.
(See IRS appendix A for addresses.)
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:
These records and information in these records may be used to
provide information to a congressional office in response to an inquiry
made at the request of the individual to whom the record pertains.
Information contained in this system may be included in news releases
issued to the media and the public.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper files or magnetic media.
Retrievability:
By name.
Safeguards:
Office doors locked at night. Access controls will not be less than
those provided for by the Manager's Security Handbook IRM 1(16)12,and
IRM 2.10 regarding electronic security.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Chief, Communications and Liaison), Area Managers (see IRS appendix
A for addresses).
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 Assistant to the
Commissioner (Chief, Communications and Liaison), IRS, Washington, DC
20224, for National Office file or head of the office for the area
office where the record is maintained. See Appendix A for appropriate
addresses for and area office or service center files.
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Information is supplied by the IRS official on an IRS biographical
data form.
Exemptions claimed for the system:
None.
Treasury/IRS 10.004
System name:
Stakeholder Relationship Management and Subject Files, Chief,
Communications and Liaison-Treasury/IRS.
System location:
National Office, Area Offices, Internal Revenue Service Centers.
(see IRS appendix A for addresses).
Categories of individuals covered by the system:
In general, records are maintained concerning individuals who have
stakeholder relationships with the IRS including individuals whose
names have been mentioned in the press in connection with their
relationship with IRS.
Categories of records in the system:
The records include stakeholder relationship records,
correspondence, newspaper clippings, inter-office memoranda and similar
documents.
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:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be provided in response to inquiries from the media and
the public.
[[Page 63790]]
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper files or magnetic media.
Retrievability:
Alphabetically by subject or other identifier.
Safeguards:
Office doors locked at night. Access controls will not be less than
those provided for by the Automated Information System Security
Handbook, IRM 2.10), and the Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.11.15.2.31.
System manager(s) and address:
Chief, Communications and Liaison), National Office; Area, Internal
Revenue Service Center/Campus Directors, or Head of the Office that
maintains the file (see IRS appendix A for addresses).
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 system manager in the
office where the records are located.
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Records generally are clippings from newspapers, magazines, and
similar sources, and stakeholder relationship documents and memoranda.
Exemptions claimed for the system:
None.
Treasury/IRS 21.001
System name:
Tax Administration Resources File, Office of Tax Administration
Advisory Services-Treasury/IRS.
System location:
Office of the Director (International), 950 L'Enfant Plaza, SW.,
Fourth Floor, Washington, DC 20024.
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.
Categories of records in the system:
Applicant roster database, locator cards and 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; 26 U.S.C. 7801 and 7802.
Purpose(s):
The purpose is to identify IRS employees who have expressed an
interest in overseas assignments, and to further identify historical
and current activities in given countries.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Maintained for use by Office management officials as a reference in
obtaining and presenting information related to tax administration, and
for administrative selection and processing of overseas and domestic
assignments. The records and information in these records may be used
to: (1) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains; (2) disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice. Disclosure may
be made during judicial processes.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
By individual name.
Safeguards:
Access limited to authorized office personnel. File folders kept in
locked file or locked room. Access controls will not be less than those
provided for by the Manager's Security Handbook, IRM 1(16)12 and IRM
2.10 regarding electronic security.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are
disposed of when they are no longer needed for official use.
System manager(s) and address:
Assistant Commissioner (International), Internal Revenue Service,
950 L'Enfant Plaza, SW, Fourth Floor, Washington, DC 20024.
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 Office of the Director
(International), Internal Revenue Service, 950 L'Enfant Plaza, SW.,
Fourth Floor, Washington, DC 20224.
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
From the individual, from the organization with which he or she is
associated, or from other knowledgeable experts in the field of Tax
Administration.
Exemptions claimed for the system:
None.
Treasury/IRS 22.003
System name:
Annual Listing of Undelivered Refund Checks-Treasury/IRS.
System location:
Area Offices and Internal Revenue Service Centers. (See IRS
appendix A for addresses.)
[[Page 63791]]
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 entity information (Name, Street Address, City, State, Zip
Code and social security number) and records containing tax module
information (Tax Period, Amount of Credit Balance and Control Document
Locator Number).
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
The purpose of this system is to keep a record of refund checks
that have been returned 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. Individuals entitled to undeliverable
refund checks will be notified of such checks by publication of their
names in the news media.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper documents stored in files or on magnetic media.
Retrievability:
By taxpayer name or taxpayer social security number (SSN).
Safeguards:
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Officials prescribing policies and practices--Commissioners, LMSB,
TE/GE, W&I, SB/SE. Officials maintaining the system--Area Directors,
Internal Revenue Service Centers Directors. (See IRS appendix A for
addresses.)
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
Director of the area office servicing the areas in which the individual
resided at the time he or she filed the return which created the
undeliverable refund. (See IRS appendix A for addresses.)
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:
Internal Revenue Campuses/Service Centers. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Taxpayers issued erroneous refunds.
Categories of records in the system:
Case reference name, number, control number, date of erroneous
refunds, statute expiration date, status of case, location,
correspondence and research material.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to resolve erroneous refund
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper document files.
Retrievability:
By Social Security Number (SSN) or Employer Identification Number
(EIN).
Safeguards:
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks IRM 1.15.2.1 through IRM 1(15) 59.32. Generally, records are
retained for four years and then destroyed.
System manager(s) and address:
Official prescribing policies and practices--Head of the Office
maintaining the file. (See IRS appendix A for addresses.)
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
Director of the Internal Revenue Service Center servicing the areas in
which the individual resides. (See IRS appendix A for addresses.)
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 22.026
System name:
Form 1042S Index by Name of Recipient-Treasury/IRS.
System location:
Philadelphia Internal Revenue Service Center/Campus, 11601
Roosevelt Boulevard, Philadelphia, PA 19154.
[[Page 63792]]
Categories of individuals covered by the system:
Non-resident aliens and U.S. citizens living abroad whose taxes are
covered by IR Chapter 3 Withholding.
Categories of records in the system:
Records include taxpayer's name, address, tax data, country of
residence and employer identification number and name of withholding
agent.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to effectively 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Microfilm.
Retrievability:
By taxpayer name.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and by the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1(15)59.32. Generally, records are
retained at the Service Center for 5 years and then at a Federal
Records Center for 25 years.
System manager(s) and address:
Philadelphia Internal Revenue Service Center Director. (See IRS
appendix A for addresses.)
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:
Director, Philadelphia Internal Revenue Service Center, Mid-Atlantic
Region, 11601 Roosevelt Boulevard, Philadelphia, PA 19154.
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:
National Office, Area offices, Philadelphia Internal Revenue
Service Center, and its servicing Federal Records Centers, and the
Detroit Computing Center. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
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 entity records (name, address, identification number),
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; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to effectively 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic media. (Various tables are published from this media.)
Retrievability:
Documents are stored and retrieved by document locator numbers.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1.15.2.22.
System manager(s) and address:
Official prescribing policies and practices--Director,
International Commissioner (Wage and Investment, Commissioner Small
Business/Self Employed). Officials maintaining the system--Directors,
Internal Revenue Service Centers. (See IRS appendix A for addresses.)
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
Director of the Internal Revenue Service Center servicing the areas in
which the individual resides. (See IRS appendix A for addresses.)
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.
[[Page 63793]]
Treasury/IRS 22.028
System name:
Disclosure Authorizations for U.S. Residency Certification
Letters--Treasury/IRS.
System location:
Internal Revenue Service, Northeast Region, Philadelphia Service
Center, 11601 Roosevelt Boulevard, Philadelphia, PA 19154.
Categories of individuals covered by the system:
Individuals and third parties who are subjects of correspondence
and who initiate correspondence for disclosure authorizations for U.S.
Residency Certification Letters. The correspondence may include any
form of communications, including telephone calls, and e-mail.
Categories of records in the system:
Records relating to the entity requesting certification, including
taxpayer identification number, name and address, countries for which
certification has been requested, and when applicable, business
activity code; records relating to the designated entity authorized to
receive tax information specific to the U.S. Residency Certification
Letters, name, address, and number of years authorization has been
granted.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 & 7802.
Purpose(s):
The records will enable the IRS to determine if there is a valid
disclosure authorization to provide a third party with the Residency
Certification Letter (Form 6166, Form 2297 or Form 2298) or related
taxpayer information.
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 only be made as
provided by 26 U.S.C. 6103.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Electronic media, and/or hard copy media (paper).
Retrievability:
Records may be retrieved by the taxpayer's name, authorized
individual or company name, and by the Taxpayer Identification Number
(TIN).
Safeguards:
Protection and control of the records are in accordance with the
requirements of IRM 2(10), the Automated Security System Security
Handbook, and IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1(15)59.26. Records will be maintained up
to 3 years. Hard copy and microfilm media will be disposed by shredding
or incineration. Electronic media will be erased electronically.
System manager(s) and address:
Director, Philadelphia Service Center, Internal Revenue Service,
Northeast Region, Philadelphia Service Center, 11601 Roosevelt
Boulevard, Philadelphia, PA 19154.
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.
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 Philadelphia Service
Center Director. (See IRS appendix A for addresses.)
Contesting record procedures:
See record access procedures above. 26 U.S.C. 7852(e) prohibits
Privacy Act amendment of tax records.
Record source categories:
Information supplied by the initiators of the correspondence.
Exemptions claimed for the system:
None.
Treasury/IRS 22.032
System name:
Individual Microfilm Retention Register--Treasury/IRS.
System location:
Internal Revenue Service Centers/Campuses and the Martinsburg
Computing Center. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
Categories of individuals on whom records are maintained are: For
Individual Master File (IMF) registers--Individuals who file, or may be
required to file, individual tax returns such as Form 1040, 1040A, or
1040EZ.
Categories of records in the system:
Abstracts of tax and/or entity modules that have been removed from
the IMF. These abstract records indicate the taxpayer name,
identification number, specific tax returns filed, document locator
number, tax years, debit and credit amounts, balances, and other
transactions which have been recorded relative to the module(s).
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains individual tax account information which is
retained in microfilm 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Microfilm tape.
Retrievability:
IMF Reference Register (for IMF Register only), taxpayer
identification number, tax Period, name, and type of tax. Methods of
retrievability are explained in the Research Operations Handbook, IRM
36(66)0.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Commissioner (Wage and
Investment and Commissioner, Small Business/ Self Employed). Officials
maintaining the system-Internal Revenue Service Center Directors, and
the Martinsburg Computing Center Director. (See IRS appendix A for
addresses.)
Notification procedure:
Individuals seeking to determine if this system of records contains
a record
[[Page 63794]]
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
Director of the Internal Revenue Service Center servicing the areas in
which the individual resides. (See IRS appendix A for addresses.)
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 22.034
System name:
Individual Returns Files, Adjustments and Miscellaneous Documents
Files-Treasury/IRS.
System location:
Internal Revenue Service Centers/Campuses, IRS areas.(See IRS
appendix A for addresses.)
Categories of individuals covered by the system:
Taxpayers or return preparers who have had changes made to their
accounts, or have had information posted to the Individual Master File
or other tax accounting files as a result of filing returns,
applications, or other documents, or as a result of actions initiated
by the Service. A record will be maintained for those taxpayers whose
individual income tax overpayments have been retained or transferred
from the IMF to apply against past due child and/or spousal support
payments as reported to IRS by the states under Pub. L. 97-35.
Categories of records in the system:
A variety of records reflecting tax matters which have served as
input documents or supporting documentation for entries on the
Individual Master File, or other tax accounting files, including tax
return forms, declarations, applications, case records, processing
documents, vouchers, computer notices, posting and correction forms,
Interest Equalization Tax Forms, withholding allowance certificates,
and similar records. Information will be maintained as to the name,
SSN, address of individuals owing past due child and/or spousal support
payments submitted by states under Pub. L. 97-35. Also maintained will
be the name of the submission state, the amount owed, and the amount of
any individual income tax overpayment retained and transferred to the
state to apply against the amount owed.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
The purpose of this system is to provide background and supporting
documentation for inputs affecting taxpayer account information.
Additionally, overpayments retained and transferred against outstanding
liabilities from the state in which it occurred will be recorded. This
will aid taxpayers in reconciling their account balances with state
agencies.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper document files or magnetic media.
Retrievability:
Documents are stored and retrieved by document locator numbers and
by taxpayer name. The document locator numbers can be determined by
reference to the Individual Master File entries for the individual to
whom they relate.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1.15.2.22.
System manager(s) and address:
Official prescribing policies and practices--(Wage and Investment
and Small Business/Self Employed). Officials maintaining the system-
Internal Revenue Service Center Directors. (See IRS appendix A for
addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
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 22.043
System name:
Potential Refund Litigation Case Files-Treasury/IRS.
System location:
Internal Revenue Service Centers, the Austin Compliance Center and
Federal Records Centers. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
Taxpayers who have indicated to the Service that they may file suit
against the Service for a refund.
Categories of records in the system:
Forms filed by the taxpayer and case documents determined by the
Service to be related.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to effectively administer
potential refund litigations.
[[Page 63795]]
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper document files.
Retrievability:
By taxpayer name.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1.15.2.22.
System manager(s) and address:
Official prescribing policies and practices--Commissioners for Wage
and Investment, Small Business/Self Employed, and Large and Mid Size
business. Officials maintaining the system-Internal Revenue Service
Center/Campus Directors. (See IRS appendix A for addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
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 22.044
System name:
P.O.W.-M.I.A. Reference File-Treasury/IRS.
System location:
Area Offices and the Austin Internal Revenue Service Center/Campus.
(See IRS appendix A for addresses.)
Categories of individuals covered by the system:
P.O.W./M.I.A.-originated from Department of Defense lists.
Categories of records in the system:
Lists of P.O.W./M.I.A., Regulations, Rulings, and Instructions as
to how to handle specific tax questions relating to their special tax
status, copies of individual tax returns, claims, and other documents
germane to specific cases.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to effectively administer
the tax accounts with POW/MIA 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper documents in file folders.
Retrievability:
Cases filed alphabetically by last name.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are periodically updated to reflect changes and maintained
as long as needed.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(Wage and Investment and Small Business/Self Employed). Officials
maintaining the system--Austin Internal Revenue Service Center Director
and Area Directors. (See IRS appendix A for addresses.)
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
Director of the Austin Internal Revenue Service Center or the Director
of the Area Office servicing the area in which the individual resides.
(See IRS appendix A for addresses.)
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:
Area Offices and Internal Revenue Service Centers. (See IRS
appendix A for addresses.)
Categories of individuals covered by the system:
The categories of individuals on whom records are maintained are
taxpayers affected by one or more of the transactions reflected in the
categories of records listed below.
Categories of records in the system:
The types of records maintained in the system are documents
containing entity information (name, address, social security number or
employer identification number and other information necessary to
identify the taxpayer) and accounting information relevant to one of
the following categories: Funds held pending, disposition and not
applied to the taxpayer's liability at present, properties, tangible or
intangible, now in the custody of the Internal Revenue Service,
counterfeit money, misappropriation or robbery of Internal Revenue
Service funds, credits which
[[Page 63796]]
cannot be applied to a specific taxpayer account at this time, accounts
transferred to other Service Centers or agencies, substantiation for
the receipt of funds collected by the Service for other agencies,
abatements or assessments of tax on individuals, deposits received from
taxpayers, refunds to taxpayers, taxpayer accounts written off by the
Service as uncollectible, credits allowed taxpayers requiring special
consideration due to processing constraints, litigation, seized and
acquired property and Offers-in-Compromise.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Purpose(s):
This system maintains records necessary to effectively administer
the accounting files relevant to the unusual circumstances 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Accounting Files consist of paper documents, computer printouts,
magnetic media and disk storage.
Retrievability:
By social security number, name, or document locator number.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are
retired to Federal Records Centers and retrieved by request from
authorized individuals when account substantiation is necessary.
System manager(s) and address:
Head of the office maintaining the file (See IRS appendix A for
addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
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.
Some Justice Department investigations are an additional source for the
information contained in litigation case files.
Exemptions claimed for the system:
None.
Treasury/IRS 22.059
System name:
Unidentified Remittance File--Treasury/IRS.
System location:
Internal Revenue Service Centers. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Remittances which have been received but cannot be positively
identified, either as to taxpayer who sent it or the tax period to
which it is to be applied.
Categories of records in the system:
Each record contains a fourteen digit unidentified remittance (UR)
control number, the amount, received date, and all known identifying
data. In addition, the URF contains a record of all doubtfully applied
Estimated Tax (ET) credits. The ES record contains the taxpayers' name,
address, type of payment, taxpayer identification number, tax period,
received date, money amount, and the transaction document locator
number (DLN).
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains the records controlling remittances where
accounting is delayed for lack of the data required to properly post a
credit.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Disk storage.
Retrievability:
By remittance amount, unidentified remittance control number,
taxpayer name.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are
kept 180 days after the amount is reduced to zero balance.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(Wage and Investment and Small Business/Self Employed). Officials
maintaining the system-Internal Revenue Service Center/campus
Directors. (See IRS appendix A for addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
[[Page 63797]]
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Remittances received from taxpayers that cannot be positively
identified either as to the taxpayer who sent it or the type of tax to
which it is to be applied.
Exemptions claimed for the system:
None.
Treasury/IRS 22.060
System name:
Automated Non-Master File (ANMF)--Treasury/IRS.
System location:
Internal Revenue Service Centers. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Records are maintained on taxpayers having accounts with the
Internal Revenue Service which are not compatible with the normal
master file processes; e.g., penalties, transferee assessments,
termination assessments, excise protest accounts, Master File overflow
accounts, culpable and non-petitioning spouses, Forms 1042, 1040-NR,
926, 5330, 4720, 990-AR (Penalty) and any pre-ADP returns. Also, a
record will be maintained for those taxpayers whose individual income
tax overpayment has been retained and transferred from the IMF to apply
against past due child and/or spousal support payments as reported to
IRS by the States under Pub. L. 97-35.
Categories of records in the system:
The categories of records maintained are taxpayer entity records
(name, address, taxpayer identification number or employer
identification number and other indicators relevant to entity
maintenance) and records containing tax module information (the tax
return, the tax period, the balance due or credit balance, and
transactions which have been recorded relative to the module).
Information will be maintained as to the name, SSN, address of
individuals owing past due child and/or spousal support payments
submitted by the States under Pub. L. 97-35. Also maintained will be
names of the submission state, the amount owed, and the amount on any
individual income tax overpayment retained and transferred to the state
to apply against the amount owed.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary for efficient accounting on
files which are not compatible with the master file system 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Card file or magnetic media.
Retrievability:
By taxpayer name, taxpayer identification number (social security
number or employer identification number), or document locator card.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
Records maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Management Official prescribing policies and practices--(Wage and
Investment and Small Business Self Employed). Officials maintaining the
system-Internal Revenue Service Center Directors. (See IRS appendix A
for addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
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:
Individual Return Master File (IRMF)--Treasury/IRS.
System location:
Martinsburg Computing Center, Martinsburg, West Virginia 25401, and
Detroit Computing Center, 985 Michigan Ave., Detroit, MI 48226.
Categories of individuals covered by the system:
Recipients of various types of income; wages; dividends; interest;
rents and royalties; medical payments; capital gains distributions;
non-taxable distributions; pensions, annuities, retired pay or IRA
payments; patronage dividends, distributions, and allocations; fishing
crew payments; sales or redemption of securities, future transactions,
commodities, bartering exchange transactions; original issue discount;
distributions and prizes; currency transactions; state tax refunds;
unemployment compensation, agricultural payments, taxable grants,
indebtedness forgiveness; non-employees compensation; gambling
winnings; and miscellaneous income.
Categories of records in the system:
Records maintained are records representing certain wage and
information returns: Forms W-2, W-2P, the 1087 and 1099 series;
currency transaction reports; state tax refunds; statements of sales of
equity obligations; and records of agricultural subsidy payments.
Information included on each record identifies the recipient of the
income (name, address, taxpayer identifying number, and other
indicators relating to payee identification), identifies the income
payer (very similar information), and identifies the type(s) and
amount(s) of income.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary for the efficient
administration of tax accounts related to Wage and Information Returns.
[[Page 63798]]
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic media.
Retrievability:
By taxpayer social security number and name control.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, until tax
year 1974, records were maintained until processed. After tax year
1974, records are maintained for four years and then magnetically
erased.
System manager(s) and address:
Official prescribing policies and practices--Management officials--
(Wage and Investment and Small Business Self Employed). Officials
maintaining the system--Internal Revenue Service Center/campus
Directors. (See IRS appendix A for addresses.)
Notification procedure:
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
This system of records may not be accessed for purposes of
inspection or for contest of content of records.
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 as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 22.062
System name:
Electronic Filing Records--Treasury/IRS.
System location:
IRS National Office, area offices, Service Centers, and Computing
Centers. (See IRS appendix A for addresses.)
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, conduct reports, law enforcement records, and other
information from investigations into suitability for participation.
Records pertaining to marketing 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.
Purposes(s):
This system will maintain records for administration and marketing
of 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. Records other than returns and return
information may be used to: (1) Disclose pertinent information to
appropriate Federal, state, or foreign agencies or instrumentalities
responsible for investigating or prosecuting the violations of, or for
implementing, a statute, rule, regulation, order, or license, where the
disclosing agency becomes aware of a violation or potential violation
of civil or criminal law or regulation or licensing requirements; (2)
Disclose information to a Federal, state, or local agency maintaining
civil, criminal, or other relevant enforcement information or other
pertinent information, which has requested information relevant to or
necessary to the requesting agency's or the bureau's hiring or
retention of an individual, or issuance of a security clearance,
license, contract, grant, or other benefit; (3) Disclose information in
a proceeding before a court, adjudicative body, or other administrative
body before which the agency is authorized to appear when: (a) The
agency, or (b) any employee of the agency in his or her official
capacity, or (c) any employee of the agency in his or her individual
capacity where the Department of Justice or the agency has agreed to
represent the employee; or (d) the United States, when the agency
determines that litigation is likely to affect the agency, is a party
to litigation or has an interest in such litigation, and the use of
such records by the agency is deemed to be relevant and necessary to
the litigation or administrative proceeding and not otherwise
privileged; (4) Provide information to a congressional office in
response to an inquiry made at the request of the individual to whom
the record pertains; (5) Provide information to third parties during
the course of an investigation to the extent necessary to obtain
information that is pertinent to the investigation, including credit
bureaus for credit checks and fingerprint records to the FBI or other
law enforcement agencies; (6) Provide information to the news media in
accordance with guidelines contained in 28 CFR 50.2 which relate to an
agency's functions relating to civil and criminal proceedings; (7)
Provide information to contractors for use in contracted services for
electronic filing programs; (8) Disclose information to state taxing
authorities to promote joint and state electronic filing, including
marketing such programs and enforcing the legal and administrative
requirements of such programs; (9) Disclose to the public the
identities (including 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
[[Page 63799]]
disciplinary action; (10) Disclose information to a court, magistrate,
or administrative tribunal in the course of presenting evidence,
including disclosures to opposing counsel or witnesses in the course of
civil discovery, litigation, or settlement negotiations or in
connection with criminal law proceedings or in response to a subpoena.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper and magnetic media.
Retrievability:
By electronic filing provider name or tax identification number
(SSN, EIN, EFIN, PTIN) or document control number (DCN).
Safeguards:
Access controls will not be less than those provided for by the
Manager's Security Handbook, IRM 1(16)12, and the Automated Information
System Security Handbook, IRM 2.10.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbook, IRM 1.15.
System manager(s) and address:
Official prescribing policies and practices: Assistant Commissioner
(Electronic Tax Administration). Officials maintaining the system:
Assistant Commissioner (Electronic Tax Administration), Business
Systems Modernization Executive/Chief Information Officer, or head of
the IRS office maintaining the file (See IRS appendix A for addresses.)
Notification procedure:
Individuals wishing to be notified if they are named in this system
of records, or to gain access to records maintained in the 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
appropriate official maintaining the system (above).
Record access procedures:
See ``Notification procedure'' above.
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
See ``Notification procedure'' above for seeking amendment to records
that are not tax records.
Record source categories:
Information in this system is obtained from the following sources:
(1) Electronic filing providers; (2) informants and third party
information; (3) city and state governments; (4) IRS and other Federal
agencies; (5) professional organizations; (6) business entities; and
(7) participants in marketing efforts or who have otherwise indicated
interest in electronic filing programs.
Exemptions claimed for the system:
None.
Treasury/IRS 24.013
System name:
Combined Account Number File, Taxpayer Services--Treasury/IRS.
System location:
Internal Revenue Service Centers/campuses. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Individuals and businesses having specific, current business with
IRS.
Categories of records in the system:
Taxpayer entity records (name, address, taxpayer identification
number, and filing requirements related to entity liability); and tax
modules (specific tax returns, tax years, and transactions which have
been recorded relative to the module) when specifically requested by a
service center, or if a notice for balance of tax due has been issued;
a specific tax period is in taxpayer delinquent account status (TDA); a
specific tax period is either credit or debit balance; no return has
been posted and the return due date (RDD) has passed; or when a
specific tax period is in taxpayer delinquent return (TDI) status.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains tax account information necessary for the
efficient resolution of accounting 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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Disk storage.
Retrievability:
By social security number or employer identification number.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Management Official
(Wage and Investment and Small Business and Self Employed). Officials
maintaining the system--Internal Revenue Service Center/campus
Directors. (See IRS appendix A for addresses.)
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 I, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures'' above.
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
Exemptions claimed for the system:
None.
Treasury/IRS 24.029
System name:
Individual Account Number File (IANF)--Treasury/IRS.
System location:
Internal Revenue Service Centers. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Individuals having specific, current business with IRS.
[[Page 63800]]
Categories of records in the system:
Taxpayer entity records (name, address, taxpayer identification
number, and filing requirements related to entity liability); and tax
modules (specific tax returns, tax years, and transactions which have
been recorded relative to the module) when specifically requested by a
service center, or if a notice for balance of tax due has been issued;
a specific tax period is in taxpayer delinquent account status (TDA); a
specific tax period is either credit or debit balance; no return has
been posted and the return due date (RDD) has passed; or when a
specific tax period is in taxpayer delinquent return (TDI) status.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
This system maintains records necessary to efficiently identify
individuals having specific current business with the IRS.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Disk storage.
Retrievability:
By social security number.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--management official
(Wage and Investment and Small Business Self Employed). Officials
maintaining the system--Internal Revenue Service Center Directors. (See
IRS appendix A for addresses.)
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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
Exemptions claimed for the system:
None.
Treasury/IRS 24.030
System name:
CADE Individual Master File (IMF)--Treasury/IRS.
System location:
Martinsburg Computing Center, Martinsburg, West Virginia 25401, and
IRS Service Centers.
Categories of individuals covered by the system:
Individuals who file and/or are included on Federal Individual
Income Tax Returns (i.e., Forms 1040, 1040A, and 1040EZ); individuals
who file other information filings; and power of attorney notifications
for individuals.
Categories of records in the system:
Taxpayer entity records (name, address, identification number
(SSN), and other indicators pertaining to entity maintenance, including
zip code), and tax modular records which contain all records relative
to specific tax returns for each applicable tax period or year. Modular
records for authorization information (name, address, identification
number and type of authority granted, and the name of the
representative(s) for the taxpayer. Modular records for the
representative (name, address and unique identification number).
Recorded here are tax transactions such as tax amount, additions,
abatements of tax payments, interest and like type transactions
recorded relative to each tax module, power or attorney authorization
transactions, and a code identifying taxpayers who threatened or
assaulted IRS employees. An indicator will be added to any taxpayer's
account who owes past due child and/or spousal support payments and
whose name has been submitted to IRS by a state under provisions of
Pub. L. 97-35.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
To increase the efficiency of tax administration, the IRS maintains
records of tax returns, payments, and assessments including Telefile
records.
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 (1) 26 U.S.C. 3406, and (2) 26 U.S.C. 6103.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic media.
Retrievability:
By taxpayer identification number (social security number or
employer identification number), document locator numbers and
alphabetically by name.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, the code
identifying taxpayers who threatened or assaulted IRS employees may be
removed five years after initial input.
System manager(s) and address:
Official prescribing policies and practices--Commissioner
(Commissioner, Wage and Investment). Officials maintaining the system--
Internal Revenue Service Center /Campus Directors and the Director,
Martinsburg Computing Center. (See IRS appendix A for addresses.)
Notification procedure:
Individuals seeking to determine if this system of records contains
a record pertaining to themselves may inquire in
[[Page 63801]]
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
Area Director or the Internal Revenue Service Center/Campus Director
servicing the area in which the individual resides. (See IRS appendix A
for addresses.)
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
Exemptions claimed for the system:
None.
Treasury/IRS 24.046
System name:
CADE Business Master File (BMF)--Treasury/IRS.
System location:
Martinsburg Computing Center, Martinsburg, West Virginia 25401,
Cincinnati Service Center, 201 West River Center Blvd., Covington, KY
41019; Memphis Service Center/Campus, 3131 Democrat Road, Memphis, TN
38118; and Ogden Service Center/Campus, 1160 West 1200 South Street,
Ogden, UT 84201, and other IRS Service Centers. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
Persons in a sole proprietary role who file business tax returns,
including Employer's Quarterly Federal Tax Returns (Form 941), Excise
Tax Returns (Form 720), Wagering Returns (Forms 11C and 730), Highway
Use Returns (Form 2290), and Form 1065 (U.S. Partnership Returns of
Income), and U.S. Fiduciary Returns (Form 1041) and Estate and Gift
Taxes (Forms 706, 706NA, and 709). The latter can be individuals not in
a sole proprietorship role.
Categories of records in the system:
Taxpayer entity records (name, address, taxpayer identification
number (TIN) which may be either EIN or SSN, and other indicators
pertaining to entity maintenance, including zip code), and tax modules
which are all the records relative to specific tax returns for each
applicable tax period. Recorded are tax transactions such as tax
amount, statements/additions to tax, payments, interest and like type
transactions relative to each tax module. The Employer Identification
Number (EIN)/Name Control file which contains EINs and the associated
IRS name controls.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
To increase the efficiency of tax administration, the Service
maintains magnetic media records of tax returns filed by business
taxpayers, and payments and assessments made to the 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 as
provided by 26 U.S.C. 6103, and for meeting the requirements of 26
U.S.C. 3406. 26 U.S.C. 3406 provides, in part, that the Secretary of
the Treasury notify a payor that the TIN (Taxpayer Identification
Number) furnished by the payee is incorrect.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic media.
Retrievability:
By name, type of tax, and identifying number (including document
locator number).
Safeguards:
Access Controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Management Official--
Small Business Self Employed. Officials maintaining the system--
Internal Revenue Service Center/Campus Directors, and the Director,
Martinsburg Computing Center. (See IRS appendix A for addresses.)
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 I, 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
Director of the Internal Revenue Service Center servicing the area in
which the individual resides. (See IRS appendix A for addresses.)
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
Exemptions claimed for the system:
None.
Treasury/IRS 24.047
System name:
Audit Underreporter Case File-Treasury/IRS.
System location:
Internal Revenue Service Centers and Martinsburg Computing Center.
(See IRS appendix A for addresses.)
Categories of individuals covered by the system:
Recipients of income who appear not to have declared on their
income tax returns (Forms 1040, 1040A, and 1040EZ) all income paid to
them in the tax year under study.
Categories of records in the system:
Records maintained are taxpayer (i.e., payee) entity records
containing payee name, address, taxpayer identification number, and
other indicators relating to entity maintenance; and income records
containing the types and amounts of income received/reported, and
information identifying the income payer.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Purpose(s):
These records provide a way to identify recipients of income who
[[Page 63802]]
appear not to have declared all taxable income paid to them in the tax
year under study.
Routine uses of records maintained in the system, including categories
of users and the purpose of such uses:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic media.
Retrievability:
By matching social security number and name control.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are
retained for one year and then magnetically erased.
System manager(s) and address:
Official prescribing policies and practices--Executive Officer for
Customer Service, National Office. Officials maintaining the system--
Internal Revenue Service Center/Campus Directors. (See IRS appendix A
for addresses.)
Notification procedure:
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
This system of records may not be accessed for purpose of
inspection or for contest of content of records.
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
Information returns filed by payers and Forms 1040, 1040A, and
1040EZ.
Exemptions claimed for the system:
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 24.070
System name:
Debtor Master File (DMF)--Treasury/IRS.
System location:
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
Categories of individuals covered by the system:
Individuals who have delinquent obligations to a Federal or State
agency.
Categories of records in the system:
Entity records (names and social security numbers), the amount owed
by the individual, the name of the Federal or State agency to whom the
debt is owed and a cross-reference number (SSN) of the spouse in the
case of a jointly filed return.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 6305, 6402(c) and 6402(d); 31 U.S.C. 3720A.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Magnetic tape and disk file.
Retrievability:
By name, address, and social security number.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
The information is kept for one year and then destroyed. A new
Debtor Master File is established each year.
System manager(s) and address:
Officials prescribing policies and practices--Commissioner (Wage
and Investment and Small Business Self Employeds) and Commissioner
(Information Systems Management). Officials maintaining the system-
Director, Submission Processing Division. (See IRS appendix A for
addresses.)
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 I, 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
Area Director or the Internal Revenue Service Center Director servicing
the area in which the individual resides. (See IRS appendix A for
addresses.)
Contesting record procedures:
Individuals seeking to contest any record contained in this system
of records must contact the agency to whom the debt is owed.
Record source categories:
Names, SSNs, and obligation amounts are supplied by the Federal or
state agency to whom the delinquent obligation is owed.
Exemptions claimed for the system:
None.
Treasury/IRS 26.001
System name:
Acquired Property Records-Treasury/IRS.
System location:
Area Offices. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
Delinquent taxpayers whose property has been acquired by purchase
by government or right of redemption.
Categories of records in the system:
Taxpayer name, address, taxpayer identification number, revenue
officer reports.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Purpose(s):
The system tracks property acquired under Internal Revenue Code
section 6334 to provide fiscal accountability.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
By taxpayer name, taxpayer identification number (social security
[[Page 63803]]
number or employer identification number), seizure number.
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(SB/SE, W&I, LMSB). Officials maintaining the system--Area Directors.
(See IRS appendix A for addresses.)
Notification procedure:
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
This system of records may not be accessed for purposes of
inspection or for contest of content of records.
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 as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.006
System name:
Form 2209, Courtesy Investigations-Treasury/IRS.
System location:
Area Offices, Internal Revenue Service Centers. (See IRS appendix A
for addresses.)
Categories of individuals covered by the system:
Taxpayers on whom a delinquent account or delinquency or other
investigation is or was located in one IRS area offices, but the
individual is now living or has assets located in the jurisdiction of
another IRS Area office. Taxpayers on whom an investigation has been
initiated for purposes of securing information necessary for federal
tax administration purposes.
Categories of records in the system:
Contains taxpayer name, current and former addresses, taxpayer
identifying number, if known. Contains the information, including class
of tax, if applicable, or information concerning the action desired to
be taken. The name and address of party that was contacted,
chronological investigative history and/or information secured. The
following types of investigations are included in this system: Form
SSA-1273 cases--Notice of determination of FICA wages--issued when SSA
obtains evidence that wages paid to claimant have not been recorded on
his earnings record; requests for data needed in proof of claim cases;
applications for discharge of property from tax lien; service of tax
court subpoenas; complaints of employers failing to provide withholding
statements; recovery of unassessable erroneous refunds; Form SSA-7010
cases--Request for preferential investigation. This is a request for
preferential treatment (over other SSA cases) on an earning discrepancy
case. Secure application for exemption from self-employment tax. Offers
in compromise and related activities; i.e., follow-up on defaulted
installments, secure payments on collateral agreements, etc. Maximize
compliance with withholding requirements on alien's earnings; other
miscellaneous uses.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Purpose(s):
The Form 2209 system provides a record of the nature of the
investigation and to whom the investigation is assigned. It also
provides a method of follow-up to ensure investigations are
accomplished in a timely manner.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
Retrievable by taxpayer name and taxpayer identification number
(social security number or employer identification number).
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(SB/SE, W&I, LMSB). Officials maintaining the system--Area Directors,
and Internal Revenue Service Center/Campus Directors. (See IRS appendix
A for addresses.)
Notification procedure:
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
This system of records may not be accessed for purposes of
inspection or for contest of content of records.
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 as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.008
System name:
IRS and Treasury Employee Delinquency-Treasury/IRS.
System location:
National Office, Area Offices, Area Offices and Internal Revenue
Service Centers. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
IRS and Treasury employees who are shown on the Master File as
delinquent in meeting Federal tax requirements.
Categories of records in the system:
Taxpayer name, social security number, address, fact of IRS or
Treasury employment code, Area location code.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
[[Page 63804]]
Purpose(s):
This system enables the IRS to secure documentation concerning the
resolution of balance due and return delinquency cases concerning IRS
employees. This documentation may be used to support conduct
investigations.
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.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
By taxpayer name and taxpayer identification number (social
security number or employer identification number).
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(SB/SE, W&I, LMSB). Officials maintaining the system--Assistant
Commissioner (SB/SE, W&I, LMSB), Regional Commissioners, Area
Directors, Internal Revenue Service Center Directors. (See IRS appendix
A for addresses.)
Notification procedure:
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
Record access procedures:
This system of records may not be accessed for purposes of
inspection or for contest of content of records.
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 as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.009
System name:
Lien Files (Open and Closed)-Treasury/IRS.
System location:
Area Offices and the Internal Revenue Service Centers. (See IRS
appendix A for addresses.)
Categories of individuals covered by the system:
Taxpayers on whom Federal tax liens have been filed.
Categories of records in the system:
Taxpayer name, address, taxpayer identification number, information
about basis of assessment including class of tax, period, dollar
amount. Open and closed Federal tax liens including: Certificates of
Discharge of Property from Federal Tax Lien; Certificates of
Subordination; Certificates of Non-Attachment; Exercise of Government's
Right of Redemption of Seized Property; Releases of Government's Right
of Redemption. Federal tax lien information entered in Treasury
Enforcement Communications System.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 6323, 7801 and 7802.
Purpose(s):
To identify those taxpayers on whom a Federal tax lien, discharge,
or subordination on lien attachment has been filed. The file also
provides notice to the public that the Federal Government has an
interest in property or rights to the property of the identified
taxpayer. Further, the file also provides evidence that the lien has
been released, a specific piece of property has been discharged and the
government has obtained its interest in the property, or a
subordination has been granted and the government has taken a junior
lien position, or a certification of nonattachment has been issued.
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. Notices of lien and the index thereto are
available to the public.
Policies and procedures for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and magnetic media.
Retrievability:
By taxpayer name and taxpayer identification number (social
security number or employer identification number).
Safeguards:
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00, and the
Manager's Security Handbook, IRM 1(16)12.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.
System manager(s) and address:
Official prescribing policies and practices--Assistant Commissioner
(SB/SE, W&I, LMSB). Officials maintaining the system--Assistant
Commissioner (SB/SE, W&I, LMSB), Regional Commissioners, Area Directors
and Internal Revenue Service Center Directors. (See IRS appendix A for
addresses.)
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 2, Subpart C, Appendix B.
Inquires 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
Area Director of each Area where records are to be searched. (See IRS
appendix A for addresses.) This system contains copies of public
records, the originals of which are filed in accordance with the laws
of each state, the Area of Columbia, the Commonwealth of Puerto Rico,
or possessions of the United States.
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.
[[Page 63805]]
Exemptions claimed for the system:
None.
Treasury/IRS 26.010
System name:
Lists of Prospective Bidders at Internal Revenue Sales of Seized
Property--Treasury/IRS.
System location:
Area Offices. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
Individuals who have requested tha