**(****700)-70 [Privacy Act (PA)]{.underline}**

70.1 [Overview]{.underline}.

The Privacy Act of 1974, 5 U.S.C. § 552a (1994 & Supp. IV 1889) (PA or
Act), provides safeguards for individuals against an invasion of
personal privacy through the misuse of records by Federal agencies. The
Act balances the individual's personal privacy interest against the
Government's need to maintain information about individuals.

In general, the Privacy Act requires federal agencies to:

-   Maintain accurate, complete, relevant, and up-to-date records;

-   Inform individuals who are subjects of those records about the
    agency's authority for collection of information and its uses;

-   Protect those records from unauthorized access; and

-   Afford individuals access to records, the right to correct records,
    and to receive an accounting of disclosure of those records.

> Generally, the Privacy Act grants individuals the right to access most
> of their personal information maintained by a government agency and to
> seek an amendment of any incorrect or incomplete information
> maintained by a Federal agency.
>
> The Privacy Act does not apply to all records maintained by TIGTA, but
> only to those records that contain information about an individual and
> are maintained in a system of records, [i.e.]{.underline}, records
> that are organized so that they are retrievable by some identifying
> characteristic of the individual such as a name or Social Security
> Number.
>
> The Privacy Act provides that an individual may seek judicial review
> of an agency's 1) refusal to grant access to records; 2) refusal to
> correct or amend a record; 3) failure to maintain a record with
> accuracy, relevance, timeliness, or completeness; or 4) failure to
> comply with any of the other provisions of the Privacy Act.
>
> In addition, the Act also imposes criminal penalties against any
> agency employee who makes a disclosure knowing it to be in violation
> of the Privacy Act and/or who maintains a system of records without
> meeting the notice and publication requirements of the Privacy Act.

70.2 [Definitions]{.underline}.

-   [Record]{.underline} -- \"any item, collection, or grouping of
    information about an individual that is maintained by an agency . .
    . and that contains \[that individual\'s\] name, or the identifying
    number, symbol, or other identifying particular assigned to the
    individual, such as a finger or voice print or a photograph.\" 5
    U.S.C. § 552a(a)(4).

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-   [Individual]{.underline} -- \"a citizen of the United States or an
    alien lawfully admitted for permanent residence.\" 5 U.S.C. §
    552a(a)(2). The Privacy Act does not apply to information about
    entities (*i.e*., corporations or partnerships) and does not
    safeguard the privacy of individuals who are deceased.

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-   [Maintain]{.underline} - includes the retention, collection, use,
    and dissemination of a record. 5 U.S.C. § 552a(a)(3).

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-   [System of Records]{.underline} -- \"a group of records under the
    control of any agency from which information is retrieved by the
    name of the individual or by some identifying number, symbol, or
    other identifying particular assigned to the individual.\" 5 U.S.C.
    § 552a(a)(5).

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-   [System of Records Notices]{.underline} - a notice must be published
    in the Federal Register for each system of records maintained by
    TIGTA.

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-   [Routine Use]{.underline} -- An established use and authority for
    disclosure of information from a Privacy Act system of record
    without prior written consent of the record subject that has been
    published in the Federal Register.

70.3 [Publishing and Reporting Requirements]{.underline}.

70.3.1 [Publishing Requirements]{.underline}.

The Privacy Act requires that information about individuals cannot be
collected for inclusion in a system of records until a notice of that
system has been published in the Federal Register.

Each agency is responsible for preparing the required reports and
notices of proposals to establish or alter a system of records. Care
must be used in preparing a notice to establish or alter a system of
records because the use or maintenance of such a system, except in
accordance with an approved published notice, would not be allowed under
the Privacy Act. Any officer or employee of a component who willfully
maintains a system of records without meeting the notice requirements of
the Act may be found guilty of a misdemeanor and fined up to \$5,000.

TIGTA prepares reports and notices in accordance with the established
guidelines and format as set forth by the Department of the Treasury and
the Office of Management and Budget. The public notice must be as clear
and concise as possible, but must achieve the objective of informing the
public of the nature and purpose of the systems of records; therefore,
care must be used in the tone, language, length and amount of detail of
the public notice.

Each TIGTA component creating a new system of records or altering a
system of records must first have the proposed system notice or system
changes reviewed and approved by TIGTA's Office of Chief Counsel. The
final version of all system notices must receive official concurrence by
TIGTA officials and Counsel before being submitted to the Department of
the Treasury, Office of the Federal Register, Congress and the Office of
Management and Budget and published for public comment. Upon completion
of the public comment phase, any comments made or concerns expressed by
the public are taken into consideration and the system of records
revised accordingly, if appropriate.

70.3.2 [Reporting Requirements]{.underline}.

The Privacy Act, 5 U.S.C. § 552a(s) requires TIGTA, as a Treasury
bureau, to provide information on a biennial basis to the Department of
theTreasury concerning TIGTA's Privacy Act activities, including the:

● Total number of active systems of records and changes to our

systems of records (i.e., publications of new systems, additions and

deletions of routine uses, exemptions, automation, etc.);

● Public comments to new or altered systems of records;

● Number of Privacy Act requests received, granted or denied (either in

whole or in part);

● Number of amendment requests received, granted or received (either in

whole or in part);

● Number of appeals of access and amendment denials;

● Number of instances of litigation by requesters who are appealing

determinations and the results of such litigation; and

● Number and description of matching programs that TIGTA has

participated in either as a source agency or a matching agency.

When TIGTA's Disclosure Officer finishes compiling the report, it is
forwarded to the Department of the Treasury's Departmental Disclosure
Office and consolidated with submissions from all other Treasury
components into one Departmental report and submitted to the Office of
Management and Budget.

70.4 [Access and Amendment]{.underline}.

The Privacy Act affords individuals the right to request access to, and
amendment of, most TIGTA records about themselves.

70.4.1 [Request to Access Records]{.underline}.

Individuals may request access to records about themselves that TIGTA
maintains. The Office of Chief Counsel's Disclosure Section is
responsible for responding to requests for access to TIGTA records made
pursuant to the Privacy Act. Any request for access to TIGTA records
received by TIGTA personnel should be forwarded to the Disclosure
Section. By statute, TIGTA has thirty (30) business days from receipt of
a Privacy Act request to provide a response.

The Privacy Act allows the head of an agency to promulgate rules to
exempt any system of records from the requirement that individuals be
permitted access to records pertaining to themselves. Many of TIGTA's
system of records have been designated as exempt from the access
provisions of the Privacy Act, and therefore, cannot be obtained via a
Privacy Act request. For example, most of the Office of Investigation's
investigatory records are exempt from the access provisions of the Act.

70.4.2 [Request to Amend Records]{.underline}.

Under the provisions of the Privacy Act, an individual has the right to
request that an agency amend any record, or portion of a record if the
individual believes that the record or portion of the record is
inaccurate, irrelevant, or incomplete. The amendment procedures are not
intended to permit a challenge to a record that records an event that
actually occurred.

Many of TIGTA's systems of records have been designated as exempt from
the amendment provisions of the Privacy Act. For example, most of the
Office of Investigation's investigatory records are exempt from the
amendment provisions of the Act.

The Office of Chief Counsel's Disclosure Section is responsible for
processing requests to amend TIGTA records. All requests for an
amendment of TIGTA records should be forwarded to the Disclosure
Section. TIGTA should respond to a request for amendment within thirty
(30) working days from receipt of the request.

The Disclosure Section will coordinate with the TIGTA function having
jurisdiction over the record(s) that are the subject of the request to
amend. If records are amended, they must be clearly marked "Information
deleted, corrected or added (whichever may be applicable) -- Privacy Act
Request" and the date of the amendment.

If the proposed amendment has been accepted, the Disclosure Section will
notify the requester of TIGTA's decision in writing and provide the
requester with a courtesy copy of the corrected record. If the request
for amendment is denied, the requester will be notified and informed
that he/she may have an opportunity to seek a review of TIGTA's refusal
to amend a record. This review will be performed by the Office of Chief
Counsel by employees who were uninvolved in the initial review and
determination.

70.5 [Privacy Act Referrals]{.underline}.

TIGTA is authorized under the provisions of the Privacy Act to refer
documents and results of investigations to other law enforcement
agencies. Specifically, under the system of records under which TIGTA is
currently operating, TIGTA may disclose its records

> to a Federal, State or foreign agencies responsible for investigating
> or prosecuting the violations of, or for enforcing or implementing, a
> statute, rule, regulation, order, or license, where the \[TIGTA\]
> becomes aware of an indication of a violation or potential violation
> of civil or criminal law or regulation.

70.5.1 [Referral of TIGTA Records.]{.underline}

Privacy Act referrals of TIGTA records to another law enforcement agency
must be reviewed by the Office of Chief Counsel\'s Disclosure Section
with the exception of the following types of referrals: 1) to the
Department of Justice, 2) to the Internal Revenue Service, and 3) that
result from a threat of imminent danger, death, or injury,

The Disclosure Section is responsible for reviewing the documents to be
referred and determining whether there is legal authority to refer the
documents. In addition, the Disclosure Section prepares a transmittal
letter to be forwarded with the documents being referred. In order to
comply with statutory record-keeping requirements, the Disclosure
Section also maintains a record of the disclosure of these records.

[70.5.1.1]{.underline} [Procedures for Referring Documents to a Law
Enforcement Agency.]{.underline}

With the exception of those matters referenced above, in order to refer
a matter to another law enforcement agency, the TIGTA employee must
prepare a memorandum addressed to the Disclosure Officer and signed by
the employee\'s first-level supervisor or higher-level manager. The
memorandum must contain the following information:

-   a description of the records to be disclosed. In the case of a
    referral of a Report of Investigation, the memorandum should include
    the subject\'s name, the case number, and a brief factual narrative;

-   if the matter to be referred is an investigation of a [federal
    crime]{.underline}, the memorandum must indicate that an Assistant
    United States Attorney (AUSA) has declined to prosecute. (Please
    note, if the matter under investigation by TIGTA is not a federal
    crime, the Special Agent should not seek, and has no authority to
    obtain, a declination from an AUSA);

-   the name, title, agency, and address of the person to whom the
    information is being disclosed;

-   that the law enforcement agency to whom the matter is being referred
    is interested in pursuing the referral and that the matter will be
    accepted for prosecutive action; and,

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-   the name and telephone number of the TIGTA employee assigned to the
    matter.

The memorandum should also indicate whether the TIGTA employee will
personally delivery the referral to the law enforcement authority or
whether the Disclosure Section should place the referral in the mail.

In order to make the referral, the TIGTA employee must hold a discussion
with the law enforcement agency, in which the TIGTA employee discusses
the substance of the information to be referred [in hypothetical terms
only]{.underline}. The purpose of this discussion is to determine if the
other law enforcement agency is interested in pursuing an investigation
or prosecution of the matter. The conversation must be in hypothetical
terms because of confidentiality provision contained in the Privacy Act
*i.e*., there is no disclosure under the Privacy Act when no identifying
information is disclosed. It is important to note that a TIGTA employee
cannot have a discussion in hypothetical terms about tax returns or
return information unless there is authority under I.R.C. § 6103 for
such disclosure *e.g*. the taxpayers have signed consents authorizing
the disclosure of return information. A discussion of I.R.C. § 6103 can
be found at [Chapter 700(50)](../../700-50/700-50.doc) of this manual.

All documents or evidence to be referred *e.g.*, Report of Investigation
(ROI), Memoranda of Contact (MOCs), tapes, etc., must accompany this
memorandum and should be forwarded to the Disclosure Section for review.
When reviewing the documents to be referred, the Disclosure Section will
determine whether there is authority under the Privacy Act and/or I.R.C.
§ 6103 for disclosing the information.

If tax returns or return information is to be referred, consents
authorizing the disclosure should be obtained. A copy of a consent for
disclosure of returns and return information can be found at [Exhibit
(700)70.1](#consent-for-release-of). Unless there is authority to
release the returns or return information to the law enforcement agency,
this information will be redacted prior to the referral.

Additionally, Grand Jury information prohibited from release by Rule
6(e) of the Federal Rules of Criminal Procedure as well as any
information that would tend to identify a confidential informant should
be excised from the documents forwarded to the Disclosure Section.

70.6 [Accounting/Record of Disclosurei]{.underline} .

The Privacy Act requires that each federal agency keep an accounting of
certain disclosures of records that are maintained in its system of
records. With few exceptions, when an oral or written disclosure is made
of records/information maintained in a system of records
([i.e.]{.underline}, records retrievable by the name/identifier of an
individual), the Privacy Act requires that a written record accounting
for the disclosure be created. This accounting of disclosures must be
maintained for a period of five years from the date of the disclosure,
or for the life of the record that was disclosed, whichever is longer.

Any TIGTA employee making an oral disclosure of information to entities
other than mentioned above, must maintain a record of such disclosure.
See [Exhibit (700)-70.2](#section).

TIGTA is not required to maintain an accounting for disclosures made 1)
to the individual who is the subject of the record; 2) to Department of
the Treasury employees; and, 3) in response to FOIA requests.

By statute, the written record of disclosure must contain the following
information:

-   a description of the record disclosed;

-   the name, position title, and mailing address of the person to whom
    the disclosure was made;

-   the name or purpose of the disclosure; and,

-   the date of the disclosure.

The Privacy Act grants an individual the right to request access to the
accounting of disclosures of his/her records unless the system has been
exempted from the access provisions of the Privacy Act. Even if the
accounting is exempt from the access provisions, TIGTA is still
obligated to maintain the accounting, as it may be accessed via a
Freedom of Information Act (FOIA) request.

70.7 [Record Maintenance]{.underline}.

The Privacy Act indicates that an agency shall "maintain in its records
only such information about an individual as is relevant and necessary
to accomplish a purpose of the agency required to be accomplished by
statute or by executive order of the President." This provision is
intended to reduce the amount of personal information collected by
federal agencies, thus reducing the risk of intentional or inadvertent
improper use of personal data.

A determination that information is relevant and necessary is
judgmental, but should be based upon a realistic evaluation of the
purpose to be served by the information being maintained and a sound
understanding of the principles underlying the Privacy Act.

It is not always possible for law enforcement agencies to determine the
relevance and necessity of information at the moment it is collected.
This provision does not apply to civil and criminal investigatory
records in a system of records for which an appropriate exemption has
been asserted pursuant to 5 U.S.C. 552a(k). Many of the systems of
records maintained by TIGTA have been exempted from these provisions of
the Privacy Act.

When records that are collected about an individual are to be used in
making a determination about that individual, or are to be redisclosed
to another federal agency, the Privacy Act obligates the agency to
ensure that the records are "accurate, relevant, timely, and complete"
at the time the information is collected.

::: Definition-Term
70.8 [Computer Matching Act]{.underline}.
:::

70.8.1 [Background]{.underline}.

Congressional concern about the Government\'s increasing use of
computers to maintain records about individuals provided the impetus for
enactment of the Privacy Act of 1974. The Act\'s preamble indicates
Congressional recognition of the magnified risk of potential harm to
individuals from automated Federal recordkeeping.

The Computer Matching and Privacy Protection Act of 1988 (Computer
Matching Act, hereinafter CMA), P.L. 100-503, amends the Privacy Act of
1974. It became law on October 18, 1988, and adds certain protections
for the subjects of Privacy Act records whose records are used in
automated matching programs. These protections have been mandated to
ensure:

A.  procedural uniformity in carrying out matching programs;

B.  due process for subjects in order to protect their rights; and

C.  oversight of matching programs through the establishment of Data
    Integrity Boards (DIB) at each agency engaging in matching to
    monitor the agency\'s matching activity.

70.8.2 [Scope]{.underline}.

1.  The Computer Matching Act, as codified in the Privacy Act:

-   applies primarily to all Federal agencies subject to the Privacy Act
    of 1974; and,

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-   brings non-Federal agencies within the ambit of the Privacy Act when
    they engage with a Federal agency subject to the Privacy Act in
    certain types of matching activities involving a match with a
    Federal system of records.

    70.8.2.2 The Privacy Act\'s computer matching provisions apply to a
    broad range of Federal agency computer matching activities when the
    objective is to impact an individual\'s rights, benefits and/or
    privileges.

    70.8.2.3 The CMA is not intended to prevent the match of any
    computerized data for which legal authority exists and which is
    deemed the most appropriate method of achieving a desired objective.
    The administrative controls are intended to ensure privacy,
    integrity, and verification of data disclosed for computer matching.

    70.8.2.4 Four elements must be present before a matching program is
    covered under the CMA. The provisions are:

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-   computerized comparison;

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-   categories of subjects;

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-   Federal benefit program; and

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-   matching purpose.

    70.8.3 [Definitions]{.underline}.

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-   Matching Agreement \-- a written agreement between the source agency
    and the recipient agency (or non-Federal agency) specifying the
    terms of the matching program. There are three categories of
    matching agreement: new, extension and renewal.

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-   New Agreement \-- the first time a matching agreement is developed
    for a matching program. The matching program itself may have been in
    existence prior to P.L. 100-503. The agreement may exist for up to
    18 months and may be extended for 12 additional months. A new
    agreement must be reviewed by the Data Integrity Board and requires
    development of a cost/benefit analysis.

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-   Extension Agreement \-- An extension agreement allows the
    continuation of an existing agreement (new or renewal) for an
    additional 12 months without\
    additional review by the Data Integrity Board (DIB) provided certain
    conditions are met. Participating agencies must certify to the DIB
    Chairperson that the matching program will be continued in full
    compliance with the existing agreement and requested within 90 days
    of the existing agreement\'s anticipated expiration. Notices and
    reports are not required.

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-   Renewal Agreement\-- executed when the initial matching agreement
    (and extension) has expired, a renewal agreement permits the
    matching program to continue for up to an additional 18 months. The
    agreement must be approved by the DIB within 90 days of the existing
    agreement\'s anticipated expiration. Renewal agreements require the
    same review, reports and notices as new agreements.

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-   A *matching program* is the computerized comparison of (either) two
    or more automated systems of records or a system of records with
    non-Federal records. Namely, the comparison of records using a
    computer. The records must exist in automated form or be converted
    to automated form to perform the match.

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-   A *non-Federal agency* is a State or local governmental agency that
    receives records contained in a system of records from a Federal
    agency.

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-   The *recipient agency* is the Federal agency (or their contractor)
    that receives records from a Privacy Act system of records of
    another Federal agency or from State and/or local government to be
    used in a matching program.

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-   The *source agency* is the Federal agency that initially discloses
    records from a system of records to another Federal agency or to a
    State or local governmental agency to be used in a matching program.
    Also a non-Federal agency that discloses records to a Federal agency
    to be used in a matching program.

70..8.4 [Categories of Subjects Covered by CMA]{.underline}.

-   Applicants for Federal benefit programs (individuals initially
    applying for benefits), including Federal employees who benefit from
    a Federal benefit program by virtue of their employment by the
    Government;

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-   Federal program beneficiaries (individuals who are actually
    receiving benefits);

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-   Providers of services to assistance programs (those who are not the
    primary beneficiaries of Federal benefits programs, but may derive
    income from them, e.g., health care providers); and,

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-   Federal employees in danger of adverse and/or disciplinary action.

70.8.5 [Matching Programs Covered by CMA]{.underline}

-   Only Federal benefit programs providing cash or in-kind assistance
    to individuals are covered. State programs are not covered.

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-   A match must have as its purpose one or more of the following:

> A. establishing or verifying initial or continuing eligibility for
> Federal benefit programs; or,
>
> B. verifying compliance with the requirements, either statutory or
> regulatory, of Federal benefit programs; or,

C. recouping payments or delinquent debts under Federal benefit
programs.

-   The Federal benefit program or Federal system of records need not be
    the sole source of data for a matching program to be covered by CMA
    provisions.

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-   Although Federal personnel or payroll record matches conducted for
    the purpose of taking adverse financial, personnel, disciplinary or
    adverse action against Federal personnel or any individual often
    take place within a single agency, the CMA covers these matches.

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-   Programs using records about subjects who are not individuals as
    defined by section (a)(2) of the Privacy Act are not covered.

70.8.6 [Exempt Matching Programs]{.underline}.

-   Certain matching programs are exempt from the requirements of CMA.
    For disclosure purposes the most pertinent exemptions are those
    which exclude matches done for the purposes of:

    A.  tax refund offset;

    B.  tax administration; and,

    C.  \"one shot\" projects.

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-   Matches conducted within the agency are exempt only if adverse
    action against Federal personnel is not proposed unless they are
    specifically exempted by law, e.g., 5 U.S.C. § 552a(l)(6), (l)(12)
    and (m)(7).

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-   See 5 U.S.C. § 552a(a)(8)(B) for the complete list of exempt
    matches.

70.8.7 [Requirements for Covered Computer Matching
Programs]{.underline}.

-   Prior to the implementation of a covered matching program, the TIGTA
    office planning to initiate the matching program must:

    A.  develop, execute and obtain approval of a written agreement,
        prepared in conformance with 5 U.S.C. § 552a(o), with the other
        agency or the other TIGTA function;

    B.  provide notice of the matching program to record subjects; and,

    C.  prepare a report to Congress on the new matching program.

> ***Caution:** No system of records may be included in a matching
> program unless the matching activity is provided for in the system\'s
> routine use. On occasion, the system notice may require revision to
> enable the matching activity*.

70.8.8 [Written Agreements]{.underline}.

-   Pursuant to 5 U.S.C. § 552a(o), no record which is contained in a
    system of records may be disclosed for use in a computer matching
    program except pursuant to a written agreement between the agencies.

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-   While the Agency may conduct the same matching program with
    different agencies, the match for each agency is considered a single
    matching program, thus requiring a separate matching agreement with
    each agency.

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-   The Office of Chief Counsel shall provide guidance and technical
    assistance to the responsible function or coordinating office in the
    development of the matching agreement.

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-   Once the responsible function or office has obtained concurrence by
    affected agency functions, the final agreement shall be forwarded to
    the Office of Chief Counsel at least 120 days prior to scheduled
    implementation of the matching program.

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-   The Office of Chief Counsel will prepare a transmittal and forward
    the matching agreement to the TIGTA DIB representative for review.

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-   The DIB representative will review the matching agreement. Questions
    and/or comments shall be channeled through the Office of Chief
    Counsel.

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-   Once approval of the matching agreement is obtained from the DIB
    representative, the Office of Chief Counsel shall forward copies of
    the agreement to Congress and OMB and the original agreement package
    will be returned to the originating office or function.

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-   When preparing the matching agreement, consideration must be given
    to the systems of records to be used in the matching program. The
    routine use cited in the existing system notice must encompass the
    proposed matching program. If not, the system notice must be
    republished to revise the routine statement prior to submitting the
    matching agreement for review by the DIB.

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-   In addition, consideration must also be given to the data resulting
    from the matching program. If the match data result in a new system
    of records, then a new system notice must also be published.

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-   The initial matching agreement may remain in effect for a period not
    to exceed 18 months. During the last 90 days of the existing
    matching agreement, the parties to the agreement may approve a
    one-time extension. The extension may not exceed 12 months. The
    extension agreement does not require notice and reports.

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-   Upon expiration of the initial matching agreement and one-time
    extension agreement, a renewal agreement must be secured to continue
    the matching program. The renewal matching agreement must be secured
    within the last 90 days of the original matching agreement (or
    extension). The renewal agreement requires the same notice and
    reporting requirements as the initial matching agreement. The format
    for the initial matching agreement shall be used for the renewal
    matching agreement.

70.8.9 [Matching Program Notice]{.underline}.

-   Agencies participating in matching programs that are subject to CMA
    must publish a notice in the *Federal Register* describing new or
    altered matching programs at least 30 days prior the implementation
    of the matching program.

> ***Note:** Agencies wishing to renew a matching program continuing
> beyond the initial 30 month period must also publish a notice.*

-   The recipient Federal agency (or the source Federal agency in a
    match conducted with a non-Federal agency) is responsible for
    publishing the notice describing the matching program and citing the
    systems of records involved.

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-   Matching program participants need only publish a notice when there
    is a change that significantly alters the terms of the agreement
    covering the matching program.

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-   Publication of the new or altered matching program notice must occur
    at least 30 days prior to the initiation of any matching activity
    carried out under such program.

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-   Publication for renewals of programs continuing past the initial 30
    month period (initial 18 months plus 12 month extension), must occur
    at least 30 days prior to the expiration of the existing matching
    agreement. A report to OMB and Congress is also required at least 60
    days prior to the initiation of a new or altered matching program.

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-   Generally, the recipient Federal agency (or the Federal source
    agency) is responsible for publishing in the *Federal Register* .
    However, in large, multi-agency matching programs, the partners may
    assign responsibility. In the case of matching programs conducted
    with a non-Federal agency, the Federal agency is responsible for
    publishing. The matching program notice may be published in the
    *Federal Register* at the same time the matching program report is
    forwarded to OMB and Congress. The period for OMB and congressional
    review and the notice and comment period will then run concurrently.

70.8..10 [Notice to Record Subjects]{.underline}.

-   Federal agencies undertaking a matching program covered by CMA must
    notify record subjects that their records may be matched prior to
    the actual conduct of the matching program.

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-   The recipient agency (or Federal agency when the matching program is
    conducted with a non-Federal agency) shall publish constructive
    notice in the *Federal Register* informing record subjects of the
    proposed matching program.

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-   The notice shall be prepared in accordance with 5 U.S.C. § 552a(e)
    and in the format prescribed by the *Office of the Federal Register
    Document Drafting Handbook*. This notice must be published at least
    30 days prior to implementation of the matching program.

```{=html}
<!-- -->
```
-   The source (or non-Federal) agency shall provide direct notice to
    each subject of the match population. This may be accomplished by a
    statement on an application form or by separate document. In most
    instances, amending the Privacy Act statement on an application form
    will meet CMA requirements. The notice must be provided prior to the
    implementation of the matching program and periodically thereafter.

```{=html}
<!-- -->
```
-   For matching programs designed to detect fraud and/or illegal acts,
    the Federal source (or non-Federal) agency shall provide direct
    notice to each record subject. While the agency\'s *Standards of
    Conduct* universally prohibit fraud or inappropriate actions on the
    part of its employees, a specific notice to each record subject
    regarding the matching program shall be provided prior to the
    implementation of the matching program and, at the least, an annual
    notice during the period the matching program is authorized.

70.8.11 [Matching Program Reporting Requirements]{.underline}.

-   Each agency/function proposing to conduct or participating in a
    matching program shall include a report describing the new or
    altered matching programs.

```{=html}
<!-- -->
```
-   The report must be received by OMB and Congress at least 40 days
    prior to the initiation of any matching activity. For renewals of
    continuing programs, the report must be dated at least 40 days prior
    to the expiration of any existing matching agreement.

```{=html}
<!-- -->
```
-   The New or Altered Matching Program Report shall be prepared by the
    originating office/function in accordance with OMB Circular A-130,
    Appendix I. and forwarded to the Office of Chief Counsel at least 60
    days prior to the initiation of the matching program. The
    transmittal letter shall be signed by the Disclosure Officer.

70.8.12 [Responsibilities]{.underline}.

-   The Office of Chief Counsel Disclosure Officer will be responsible
    for oversight of the computer matching provisions of the Privacy
    Act.

```{=html}
<!-- -->
```
-   All activities associated with initiating and continuing matching
    programs subject to the computer matching provisions of the Act
    within TIGTA shall be coordinated through the Office of Chief
    Counsel.

```{=html}
<!-- -->
```
-   The Office of Chief Counsel shall provide guidance and technical
    assistance in determining if matching programs are subject to the
    computer matching provisions, and if so, assist in the development
    of required documents, notices and reports.

70.8.13 [Existing Matching Programs]{.underline}.

The Treasury Inspector General for Tax Administration maintains a
[matching agreement](../../700-exhibits/comp-match-agree2001.pdf) that
covers the numerous computer matches conducted to detect and deter
fraud, waste and abuse in IRS programs and operations. While the Office
of Investigations is carrying out its administrative responsibility, the
matches are developed to detect employees who are violating laws, rules
or regulations relating to their employment.

## CONSENT FOR RELEASE OF

**TAX RETURN AND/OR RETURN INFORMATION**

**BY THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION**

I, \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,

(taxpayer's name) (taxpayer's address)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, hereby authorize the
Treasury Inspector

(taxpayer's SSN/EIN)

General for Tax Administration (TIGTA) to disclose my tax return(s)
and/or return information, as those terms are defined in § 6103(b) of
the Internal Revenue Code, pertaining to the tax periods and/or periods
of investigation specified below, as necessary, to
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.

\[If this consent pertains to the returns or return information of an
entity that is not an individual:\]

I certify that I am the
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
of

(specify relationship, *e.g.* President, Secretary or other)

the taxpayer and that I have authority to execute this consent and
authorize disclosure on the taxpayer's behalf.

[Type(s) of return(s) (specify tax year(s) and Forms) and/or description
of return information (specify tax year(s) (if applicable) and/or
period(s) of investigation):]{.underline}

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Signature of taxpayer) (Date)

Note: To be valid, the consent must be received by the Office of the
Treasury Inspector General for Tax Administration within sixty days
after being signed and dated by the taxpayer.

**Privacy Act Notice.** We ask for the information on this consent form
to comply with § 6103(c) of the Internal Revenue laws of the United
States and its accompanying regulations. The disclosure of the
information on this consent form is voluntary and you will experience no
adverse effect by declining to provide the consent or the information
requested by this form. If you do not provide all the relevant
information requested on this form, we may not be able to use your
consent since the form may not comply with applicable legal
requirements.

Routine uses of this information include disclosing pertinent
information to appropriate Federal, State, local, or foreign agencies
responsible for investigating or prosecuting the violations of, or for
enforcing or implementing, a statute, rule, regulation, order, or
license, where the disclosing agency becomes aware of an indication of a
violation or potential violation of civil or criminal law or
regulations; and providing information to third parties during the
course of an investigation to the extent necessary to obtain information
pertinent to the investigation.

+--------------------+---+---+-----------------+---------------------------+
| #                  |   |   | 1.  Name of     |                           |
|                    |   |   |     Individual  |                           |
| #                  |   |   |     about whom  |                           |
|                    |   |   |     material    |                           |
| # Re               |   |   |     was         |                           |
| cord of Disclosure |   |   |     disclosed   |                           |
|                    |   |   |                 |                           |
| *(Privacy Act of   |   |   |                 |                           |
| 1974)*             |   |   |                 |                           |
+--------------------+---+---+-----------------+---------------------------+
|                    |   |   | 2.  Date of     | 3.  Record System Number  |
|                    |   |   |     Disclosure  |                           |
+--------------------+---+---+-----------------+---------------------------+
| 4.  Description of |   |   |                 |                           |
|     information    |   |   |                 |                           |
|     disclosed and  |   |   |                 |                           |
|     purpose of     |   |   |                 |                           |
|     disclosure     |   |   |                 |                           |
|                    |   |   |                 |                           |
| > *(include case   |   |   |                 |                           |
| > name and number, |   |   |                 |                           |
| > if applicable)*  |   |   |                 |                           |
+--------------------+---+---+-----------------+---------------------------+
| 5.  To whom        | 6 |   |                 |                           |
|     disclosed      | . |   |                 |                           |
|     (Name and      |   |   |                 |                           |
|     Address)       |   |   |                 |                           |
|                    | R |   |                 |                           |
|                    | o |   |                 |                           |
|                    | u |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | n |   |                 |                           |
|                    | e |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | u |   |                 |                           |
|                    | s |   |                 |                           |
|                    | e |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | d |   |                 |                           |
|                    | e |   |                 |                           |
|                    | s |   |                 |                           |
|                    | c |   |                 |                           |
|                    | r |   |                 |                           |
|                    | i |   |                 |                           |
|                    | p |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | o |   |                 |                           |
|                    | n |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | ( |   |                 |                           |
|                    | s |   |                 |                           |
|                    | e |   |                 |                           |
|                    | e |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | I |   |                 |                           |
|                    | t |   |                 |                           |
|                    | e |   |                 |                           |
|                    | m |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | 7 |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | - |   |                 |                           |
|                    | - |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    |   |   |                 |                           |
|                    | ( |   |                 |                           |
|                    | b |   |                 |                           |
|                    | ) |   |                 |                           |
|                    | ( |   |                 |                           |
|                    | 3 |   |                 |                           |
|                    | ) |   |                 |                           |
|                    | . |   |                 |                           |
|                    | ) |   |                 |                           |
|                    |   |   |                 |                           |
|                    | I |   |                 |                           |
|                    | n |   |                 |                           |
|                    | v |   |                 |                           |
|                    | e |   |                 |                           |
|                    | s |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | g |   |                 |                           |
|                    | a |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | v |   |                 |                           |
|                    | e |   |                 |                           |
|                    | p |   |                 |                           |
|                    | u |   |                 |                           |
|                    | r |   |                 |                           |
|                    | p |   |                 |                           |
|                    | o |   |                 |                           |
|                    | s |   |                 |                           |
|                    | e |   |                 |                           |
|                    | s |   |                 |                           |
|                    |   |   |                 |                           |
|                    | P |   |                 |                           |
|                    | r |   |                 |                           |
|                    | o |   |                 |                           |
|                    | s |   |                 |                           |
|                    | e |   |                 |                           |
|                    | c |   |                 |                           |
|                    | u |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | v |   |                 |                           |
|                    | e |   |                 |                           |
|                    | p |   |                 |                           |
|                    | u |   |                 |                           |
|                    | r |   |                 |                           |
|                    | p |   |                 |                           |
|                    | o |   |                 |                           |
|                    | s |   |                 |                           |
|                    | e |   |                 |                           |
|                    | s |   |                 |                           |
|                    |   |   |                 |                           |
|                    | S |   |                 |                           |
|                    | e |   |                 |                           |
|                    | c |   |                 |                           |
|                    | u |   |                 |                           |
|                    | r |   |                 |                           |
|                    | i |   |                 |                           |
|                    | t |   |                 |                           |
|                    | y |   |                 |                           |
|                    | d |   |                 |                           |
|                    | e |   |                 |                           |
|                    | t |   |                 |                           |
|                    | e |   |                 |                           |
|                    | r |   |                 |                           |
|                    | m |   |                 |                           |
|                    | i |   |                 |                           |
|                    | n |   |                 |                           |
|                    | a |   |                 |                           |
|                    | t |   |                 |                           |
|                    | i |   |                 |                           |
|                    | o |   |                 |                           |
|                    | n |   |                 |                           |
|                    |   |   |                 |                           |
|                    | O |   |                 |                           |
|                    | t |   |                 |                           |
|                    | h |   |                 |                           |
|                    | e |   |                 |                           |
|                    | r |   |                 |                           |
|                    | ( |   |                 |                           |
|                    | d |   |                 |                           |
|                    | e |   |                 |                           |
|                    | s |   |                 |                           |
|                    | c |   |                 |                           |
|                    | r |   |                 |                           |
|                    | i |   |                 |                           |
|                    | b |   |                 |                           |
|                    | e |   |                 |                           |
|                    | ) |   |                 |                           |
+--------------------+---+---+-----------------+---------------------------+
| 7.  Privacy Act    |   |   |                 |                           |
|     provisions     |   |   |                 |                           |
|     (check         |   |   |                 |                           |
|     appropriate    |   |   |                 |                           |
|     box)           |   |   |                 |                           |
|                    |   |   |                 |                           |
| > *Note: Release   |   |   |                 |                           |
| > of information   |   |   |                 |                           |
| > by a TIGTA       |   |   |                 |                           |
| > criminal         |   |   |                 |                           |
| > investigator is  |   |   |                 |                           |
| > limited to       |   |   |                 |                           |
| > (b)(3) only.*    |   |   |                 |                           |
+--------------------+---+---+-----------------+---------------------------+
| (b)(3) Routine use |   | ( |                 | (b)(10) GAO               |
| (Complete Item 7)  |   | b |                 |                           |
|                    |   | ) |                 | (b)(11) Court order       |
| (b)(4) Bureau of   |   | ( |                 |                           |
| Census             |   | 6 |                 | (b)(12) Consumer          |
|                    |   | ) |                 | Reporting Agency          |
| (b)(5) Statistical |   | N |                 |                           |
| research or        |   | a |                 |                           |
| reporting record   |   | t |                 |                           |
|                    |   | i |                 |                           |
|                    |   | o |                 |                           |
|                    |   | n |                 |                           |
|                    |   | a |                 |                           |
|                    |   | l |                 |                           |
|                    |   | A |                 |                           |
|                    |   | r |                 |                           |
|                    |   | c |                 |                           |
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|                    |   | i |                 |                           |
|                    |   | v |                 |                           |
|                    |   | e |                 |                           |
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|                    |   |   |                 |                           |
|                    |   | ( |                 |                           |
|                    |   | b |                 |                           |
|                    |   | ) |                 |                           |
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|                    |   | 7 |                 |                           |
|                    |   | ) |                 |                           |
|                    |   | L |                 |                           |
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|                    |   | e |                 |                           |
|                    |   | s |                 |                           |
|                    |   | s |                 |                           |
|                    |   | , |                 |                           |
|                    |   | c |                 |                           |
|                    |   | o |                 |                           |
|                    |   | m |                 |                           |
|                    |   | m |                 |                           |
|                    |   | i |                 |                           |
|                    |   | t |                 |                           |
|                    |   | t |                 |                           |
|                    |   | e |                 |                           |
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|                    |   | , |                 |                           |
|                    |   | o |                 |                           |
|                    |   | r |                 |                           |
|                    |   | s |                 |                           |
|                    |   | u |                 |                           |
|                    |   | b |                 |                           |
|                    |   | c |                 |                           |
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|                    |   | m |                 |                           |
|                    |   | i |                 |                           |
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|                    |   | t |                 |                           |
|                    |   | e |                 |                           |
|                    |   | e |                 |                           |
+--------------------+---+---+-----------------+---------------------------+
| 8\. Name of person |   |   |                 | 9.  Office and symbols    |
| making disclosure  |   |   |                 |                           |
+--------------------+---+---+-----------------+---------------------------+

TIGTA Form 5482 Treasury Inspector General for Tax Administration

Instructions for Form 5482:

-   Associate one copy of Form 5482 with record disclosed and retain for
    life of record.

-   Provide one copy to TIGTA Disclosure Officer to be maintained in a
    separate file by year. Destroy file at end of retention period.