50054 Federal Register / Vol. 62, No. 185 / Wednesday, September 24, 1997 / Notices

Dated: September 19, 1997.

Robert S. Trotter,

Assistant Commissioner, Office of Field

Operations.

[FR Doc. 97–25341 Filed 9–23–97; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Privacy Act of 1974: Computer

Matching Program

AGENCY: Internal Revenue Service,

Treasury Department.

ACTION: Notice.

SUMMARY: Pursuant to 5 U.S.C. 552a, the

Privacy Act of 1974, as amended, and

the Office of Management and Budget

(OMB) Guidelines on the Conduct of

Matching Programs, notice is hereby

given of the conduct of an Internal

Revenue Service (IRS) computer match.

EFFECTIVE DATE: This notice will be

effective October 24, 1997, unless

comments dictate otherwise.

ADDRESS: Comments or inquiries may be

mailed to Chief Inspector, Internal

Revenue Service, 1111 Constitution

Avenue, NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Mary Jacqueline Greening, Internal

Auditor, Quality Assurance and

Oversight Section, Office of Planning

and Management, Office of Assistant

Chief Inspector (Internal Audit), Internal

Revenue Service, (202) 622–5911.

SUPPLEMENTARY INFORMATION: IRS

management is responsible for

discouraging the perpetration of

irregular or illegal acts and limiting any

exposure if an integrity breach occurs.

To accomplish its mission, the

Inspection Service assists management

in achieving this objective by enhancing

its conventional audit and investigative

activities with a program designed to

deter and detect such acts and to search

for indicators of fraud sufficient to

warrant investigation.

The Inspection Service’s Integrity

Program includes Integrity Projects,

Integrity Tests, and national or other

projects, including joint Internal Audit/

Internal Security activities, designed to

detect indicators of fraud and which

focus specifically on the deterrence and

detection of integrity breaches.

Integrity Projects are reviews or

probes of specific high risk areas or

transactions by the Inspection Service to

detect material fraud and to assess the

extent of integrity breaches that may

have occurred.

Computer matching is the most

feasible method of performing

comprehensive analysis of employee,

taxpayer, and tax administration data

because of the large number of

employees (seasonally varying to over

102,000), the geographic dispersion

(nationwide) of IRS offices and

employees, and the tremendous volume

of computerized data that is available

for analysis.

This computer match may be

conducted in part or in its entirety by

any or all of the Inspection Service’s

offices. The results of this match may be

matched with County and/or State Lien

records to identify any discrepancies

and/or underlying fraudulent activity

aimed at unauthorized lien releases.

NAME OF SOURCE AGENCY:

Internal Revenue Service.

NAME OF RECIPIENT AGENCY:

Internal Revenue Service.

BEGINNING AND COMPLETION DATES:

This computer match is targeted to

commence in October, 1997 unless

comments dictate otherwise. The

program of computer matches will

conclude at the end of the eighteenth

month after the beginning date (April,

1999).

PURPOSE:

The purpose of this computer match

is to identify employee misconduct (e.g.,

internal corruption through the

exploitation of existing internal

controls) that has resulted in improper

lien releases and failure to adequately

protect the government’s interests.

AUTHORITY:

The Office of Chief Inspector was

established and provided the authority

to perform character and conduct

investigations of IRS employees

pursuant to 31 U.S.C. 321(b); sections

7801(a), 7802, and 7803 of the Internal

Revenue Code of 1986; 26 U.S.C. 7804

and Reorganization Plan Number 1 of

1952.

Commissioner’s reorganization Order

#Hdq–1 (July 29, 1952), IR-Mimeograph

Number 236 (December 7, 1953), and

the current provisions of the Internal

Revenue Manual (IRE) give authority to

conduct personnel investigations to the

Chief Inspector.

Internal Revenue Manual 1161

charges the Chief Inspector with

carrying out a program for assisting

management to maintain the highest

standards of honesty and integrity

among its employees.

The United States General Accounting

Office field work standards for both

performance and financial audits

require auditors to design an audit to

provide reasonable assurance of

detecting abuse of illegal acts that could

significantly affect the financial

statements, audit objectives, or audit

results.

CATEGORIES OF INDIVIDUALS COVERED:

Current and former employees of the

IRS.

CATEGORIES OF RECORDS COVERED:

1. Information regarding Lien Files

(Open and Closed) [Treasury/IRS

26.009].

2. Information regarding taxpayers, tax

returns, and tax return information.

a. Individual Master File (IMF)

(Treasury/IRS 24.030).

b. Business Master File (BMF)

(Treasury/IRS 24.046).

3. Information regarding IRS employees

(General Personnel and PayrollTreasury/IRS 36.003)

4. Information regarding County and/or

State Lien Filing and Lien Release

Records.

Dated: September 17, 1997.

Alex Rodriguez,

Deputy Assistant Secretary (Administration).

[FR Doc.97–25279 Filed 9–23–97; 8:45am]

Billing Code: 4830–01–F