Federal Register / Vol. 74, No. 194 / Thursday October 8, 2009 / Rules and Regulations 51777 

(5) Proceed generally southwest along 

the Lake Cachuma Recreation Area 

boundary line to its intersection with 

the Santa Ynez River to the west of Lake 

Cachuma and Bradbury Dam, T6N, 

R30W; then 

(6) Proceed generally west along the 

Santa Ynez River, crossing onto the 

Santa Ynez map, and continuing to its 

intersection with California State Road 

154, northwest of BM 533, T6N, R30W; 

then 

(7) Proceed north-northwest in a 

straight line 1.2 miles to the marked 

924-foot elevation point, T6N, R30W; 

then 

(8) Proceed north-northwest in a 

straight line 1.2 miles to the ‘‘Y’’ in an 

unimproved road 0.1 mile south of the 

800-foot elevation line, west of Happy 

Canyon Road, T6N, R30W; then 

(9) Proceed north-northwest in a 

straight line for 0.5 mile, crossing onto 

the Los Olivos map, and continuing to 

the marked 1,324-foot elevation point, 

0.5 mile southwest of Bar G O Ranch, 

T7N, R30W; then 

(10) Proceed north-northwest in a 

straight line for 2.5 miles crossing over 

the marked 1,432-foot elevation point in 

section 9, then continue in a straight 

line northerly 1.4 miles to the marked 

1,721-foot elevation point in section 4, 

T7N, R30W; then 

(11) Proceed north in a straight line 

1.4 miles to the marked 2,334-foot 

elevation point, west of a meandering 

unimproved road and south of Figueroa 

Mountain Road, T8N, R30W; then 

(12) Proceed east-northeast in a 

straight line, returning to the beginning 

point. 

Signed: April 27, 2009. 

John J. Manfreda, 

Administrator. 

Approved: June 11, 2009. 

Timothy E. Skud, 

Deputy Assistant Secretary, (Tax, Trade, and 

Tariff Policy). 

Editorial Note: This document was 

received in the Office of the Federal Register 

on October 5, 2009. 

[FR Doc. E9–24329 Filed 10–7–09; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Office of the Secretary 

31 CFR Part 1 

Privacy Act; Implementation 

AGENCY: Office of the Secretary, 

Treasury. 

ACTION: Final rule. 

SUMMARY: In accordance with the 

requirements of the Privacy Act of 1974, 

as amended, the Department of the 

Treasury exempts a new Internal 

Revenue Service (IRS) system of records 

entitled ‘‘Treasury/IRS 50.222—Tax 

Exempt/Government Entities (TE/GE) 

Case Management Records’’ from certain 

provisions of the Privacy Act. 

DATES: Effective Date: October 8, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Telephonic inquiries should be directed 

to Marianne Davis, Program Analyst, 

Internal Revenue Service, TE/GE 

Division, at telephone number (949) 

389–4304. Written inquiries should be 

directed to Robert Brenneman, TE/GE 

Reporting and Electronic Examination 

System (TREES) Project Manager, at 

Internal Revenue Service, TE/GE 

Business Systems Planning (SE:T:BSP), 

1111 Constitution Avenue, NW., Attn: 

PE–6M4, Washington, DC 20224. 

SUPPLEMENTARY INFORMATION: The 

Department of the Treasury published a 

notice of proposed rule on December 7, 

2005 (Volume 70, No. 234), pages 

72739–72740, exempting the new 

system of records from certain 

provisions of the Privacy Act of 1974, as 

amended. The IRS published the 

proposed system notice in its entirety 

on December 7, 2005 (Volume 70, 

Number 234), pages 72876–72878. 

Under 5 U.S.C. 552a(k)(2), the head of 

an agency may promulgate rules to 

exempt any system of records within the 

agency from certain provisions of the 

Privacy Act if the system contains 

investigatory material compiled for law 

enforcement purposes. Treasury/IRS 

52.222—Tax Exempt/Government 

Entities (TE/GE) Case Management 

Records contains investigatory material 

compiled for law enforcement purposes. 

The proposed rule requested that 

public comments be sent the Office of 

Governmental Liaison and Disclosure, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, no later than 

January 6, 2006. 

The IRS received one comment on the 

proposed rule and the system of records 

notice urging the IRS: (1) not to exempt 

the system of records from requirements 

that its information be relevant and 

necessary for its purpose; and, (2) to 

limit the scope of its exemptions from 

the Privacy act requirements to provide 

access and correction rights to 

individuals. 

After consideration, the IRS 

determined that the public comment did 

not present any new information that 

would be a basis for changes being made 

to the proposed rule or system of 

records notice because: (1) Relevance 

and necessity can only be established 

with certainty after the information is 

evaluated; and, (2) the access 

provisions, as written, are consistent 

with the language and intent of the 

Privacy Act, comport with the Treasury 

regulation language for (k)(2), and 

explain that the release of information 

to the individual covered by the system 

would provide the individual or entity 

subject to investigation with significant 

information concerning the nature of the 

investigation and could result in 

altering or destruction of documentary 

evidence, the improper influencing of 

witnesses, and other activities that 

could impede or compromise the 

investigation. Accordingly, the 

Department of the Treasury is hereby 

giving notice that the system of records 

entitled ‘‘Treasury/IRS 50.222—Tax 

Exempt/Government Entities (TE/GE) 

Case Management Records’’ is exempt 

from certain provisions of the Privacy 

Act. 

The provisions of the Privacy Act 

from which the system of records is 

exempt pursuant to 5 U.S.C. 552a(k)(2) 

are as follows: 552a(c)(3), (d)(1), (2), (3) 

and (4), (e)(1), (e)(4)(G), (e)(4)(H), 

(e)(4)(I), and (f) because the system 

contains investigatory material 

compiled for law enforcement purposes. 

The following are the reasons why 

this system of records maintained by the 

IRS is exempt pursuant to 5 U.S.C. 

552a(k)(2) of the Privacy Act of 1974. 

(1) 5 U.S.C. 552a(c)(3). This provision 

of the Privacy Act provides for the 

release of the disclosure accounting 

required by 5 U.S.C. 552a(c)(1) and (2) 

to the individual named in the record at 

his/her request. The reasons for 

exempting this system of records from 

the foregoing provision are: 

(i) The release of disclosure 

accounting would put the tax exempt or 

government entity subject to 

investigation or individuals connected 

with those entities on notice that an 

investigation exists and that such 

person is the subject of that 

investigation. 

(ii) Such release would provide the 

subject of an investigation with an 

accurate accounting of the date, nature, 

and purpose of each disclosure and the 

name and address of the person or 

agency to which disclosure was made. 

The release of such information to the 

individual covered by the system would 

provide the individual or entity subject 

to investigation with significant 

information concerning the nature of the 

investigation and could result in the 

altering or destruction of documentary 

evidence, the improper influencing of 

witnesses, and other activities that 

could impede or compromise the 

investigation. 


srobinson on DSKHWCL6B1PROD with RULES
51778 Federal Register / Vol. 74, No. 194 / Thursday October 8, 2009 / Rules and Regulations 

(iii) Release to the individual of the 

disclosure accounting would alert the 

individual as to which agencies were 

investigating the tax exempt government 

entity subject to investigation, would 

provide information concerning the 

scope of the investigation, and could aid 

the individual in impeding or 

compromising investigations by those 

agencies. 

(2) 5 U.S.C. 552a(d)(1), (2), (3) and (4), 

(e)(4)(G), (e)(4)(H), and (f). These 

provisions of the Privacy Act relate to 

an individual’s right to be notified of: 

The existence of records pertaining to 

such individual; Requirements for 

identifying an individual who requested 

access to records; the agency procedures 

relating to access to records; the content 

of the information contained in such 

records; and; the civil remedies 

available to the individual in the event 

of adverse determinations by an agency 

concerning access to or amendment of 

information contained in record 

systems. 

The reasons for exempting this system 

of records from the foregoing provisions 

are as follows: 

Notifying an individual (at the 

individual’s request) of the existence of 

an investigative file pertaining to such 

individual or granting access to an 

investigative file pertaining to such 

individual could: Interfere with 

investigative and enforcement 

proceedings; deprive co-defendants of a 

right to a fair trial or an impartial 

adjudication; constitute an unwarranted 

invasion of the personal privacy of 

others; disclose the identity of 

confidential sources and reveal 

confidential information supplied by 

such sources; or, disclose investigative 

techniques and procedures. 

(3) 5 U.S.C. 552a(e)(1). This provision 

of the Privacy Act requires each agency 

to 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 executive 

order. The reasons for exempting this 

system of records from the foregoing are 

as follows: 

(i) The IRS will limit the system to 

those records relevant and necessary for 

identifying, monitoring, and responding 

to complaints, allegations and other 

information received concerning 

violations or potential violations of Title 

26. However, an exemption from the 

foregoing is needed because, 

particularly in the early stages of an 

investigation, it is not always possible to 

determine the relevance or necessity of 

specific information. 

(ii) Relevance and necessity are 

questions of judgment and timing. What 

appears relevant and necessary when 

first received may subsequently be 

determined to be irrelevant or 

unnecessary. It is only after the 

information is evaluated that the 

relevance and necessity of such 

information can be established with 

certainty. 

(4) 5 U.S.C. 552a(e)(4)(I). This 

provision of the Privacy Act requires the 

publication of the categories of sources 

of records in each system of records. 

The reasons for exempting this system 

of records from the foregoing provision 

are as follows: 

(i) Revealing categories of sources of 

information could disclose investigative 

techniques and procedures; 

(ii) Revealing categories of sources of 

information could cause sources that 

supply information to investigators to 

refrain from giving such information 

because of fear of reprisal, or fear of 

breach of promises of anonymity and 

confidentiality. 

As required by Executive Order 

12866, it has been determined that this 

rule is not a significant regulatory 

action, and therefore, does not require a 

regulatory impact analysis. 

The regulation will not have a 

substantial direct effect on the States, on 

the relationship between the Federal 

Government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. Therefore, it is 

determined that this rule does not have 

federalism implications under Executive 

Order 13132. 

Pursuant to the requirements of the 

Regulatory Flexibility Act, 5 U.S.C. 601– 

612, it is hereby certified that these 

regulations will not significantly affect a 

substantial number of small entities. 

The rule imposes no duties or 

obligations on small entities. 

In accordance with the provisions of 

the Paperwork Reduction Act of 1995, 

the Department of the Treasury has 

determined that this rule would not 

impose new recordkeeping, application, 

reporting, or other types of information 

collection requirements. 

List of Subjects in 31 CFR Part 1 

Privacy. 

■ Part 1, subpart C of title 31 of the Code 

of Federal Regulations is amended as 

follows: 

PART 1—[AMENDED] 

■ 1. The authority citation for part 1 

continues to read as follows: 

Authority: 5 U.S.C. 301 and 31 U.S.C. 321. 

Subpart A also issued under 5 U.S.C. 552 as 

amended. Subpart C also issued under 5 

U.S.C. 552a. 

■ 2. Section 1.36 paragraph (g)(1)(viii) is 

amended by adding the following text to 

the table in numerical order. 

§ 1.36 Systems exempt in whole or in part 

from provisions of 5 U.S.C. 522a and this 

subpart. 

* * * * * 

(g) * * * 

(1) * * * 

(viii) * * * 

Number Name of system 

* * * * * 

Treasury/IRS 50.222 Tax Exempt Government Entities Case 

Management 

Records. 

* * * * * 

Dated: August 25, 2009. 

Elizabeth Cuffe, 

Deputy Assistant Secretary for Privacy and 

Treasury Records. 

[FR Doc. E9–24302 Filed 10–7–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[USCG–2009–0816] 

Notice of Enforcement of Regulation 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of enforcement of 

regulation. 

SUMMARY: The Coast Guard will enforce 

the special local regulations in the 

navigable waters of San Francisco Bay 

for the annual U.S. Navy and City of San 

Francisco sponsored Fleet Week Parade 

of Navy Ships, Blue Angels Flight 

Demonstrations, and Ship Tours to be 

held from October 8, 2009 through 

October 12, 2009. This action is 

necessary to ensure the safety of event 

participants and spectators. During the 

enforcement period, no persons or 

vessels may enter the regulated area 

without permission of the Captain of the 

Port (COTP) or his designated 

representative. 

DATES: The regulations in 33 CFR 

100.1105(b)(2), regulated area ‘‘Bravo’’ 

for the U.S. Navy Blue Angels 

Activities, will be enforced from 12:30 

p.m. to 5 p.m. on October 8, 2009 

through October 11, 2009. If the U.S. 

Navy Blue Angels Activities are delayed 

by inclement weather, the regulation 


srobinson on DSKHWCL6B1PROD with RULES