[Federal Register Volume 88, Number 246 (Tuesday, December 26, 2023)]
[Rules and Regulations]
[Pages 88815-88825]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-27299]



========================================================================
Rules and Regulations
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains regulatory documents 
having general applicability and legal effect, most of which are keyed 
to and codified in the Code of Federal Regulations, which is published 
under 50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by the Superintendent of Documents. 

========================================================================


Federal Register / Vol. 88, No. 246 / Tuesday, December 26, 2023 / 
Rules and Regulations

[[Page 88815]]



DEPARTMENT OF THE TREASURY

31 CFR Part 1

RIN 1505-AC80


Privacy Act Regulations; Correction

AGENCY: Department of the Treasury.

ACTION: Final rule; correcting amendment.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury is correcting a final rule that 
appeared in the Federal Register on October 20, 2022. The final rule 
modified the master list of System of Records Notices (SORN) in the 
Privacy Act Regulations. Several revisions that were inadvertently 
omitted from the table are corrected in this document.

DATES: Effective December 26, 2023.

FOR FURTHER INFORMATION CONTACT: Ryan Law, Deputy Assistant Secretary 
for Privacy, Transparency, and Records telephone: (202) 622-5710.

SUPPLEMENTARY INFORMATION: The Department of the Treasury is correcting 
a final rule published in the Federal Register on October 20, 2022, at 
87 FR 63904. The Department has recently discovered that certain 
information was inadvertently omitted from the final rule.
    These technical amendments update the list of Treasury SORNs 
claiming the following exemptions under 5 U.S.C. 552a(j)(2), 5 U.S.C. 
552a(k)(1), 5 U.S.C. 552a(k)(2), 552a(k)(4), 5 U.S.C. 552a(k)(5), 5 
U.S.C. 552a(k)(6). The entire section including all tables, Table 1 to 
Paragraph (c)(1)(i)) through Table 21 to Paragraph (m)(1)(i), are being 
republished for ease of the reader because updates are made throughout. 
Updates to each table based on SORN exemption include the following:

1. 5 U.S.C. 552a(j)(2)

    a. Table 1: Update title of Treasury .004 to Freedom of Information 
Act/Privacy Act Request Records.
    b. Table 2: Update DO .309 and DO. 310 to include additional 
exemptions.
    c. Table 4: Update CC .220 to include exemptions not included.
    d. Table 5: Removed IRS 34.022, IRS 46.009, IRS 46.016, and IRS 
46.022. Updated to include additional exemptions not included.
    e. Table 6: Update to include FinCEN .004 Beneficial Ownership 
Information System.

2. 5 U.S.C. 552a(k)(1)

    a. Table 7: Update table number. Removed DO .120, DO .227, and DO 
.411 and included Treasury .004 Freedom of Information Act/Privacy Act 
Request Records.
    b. Table 8: Created new table to include DO .120, DO. 227, and DO 
.411.
    c. Table 9: Created new table to include FinCEN .001 Investigations 
and Examinations System.

3. 5 U.S.C. 552a(k)(2)

    a. Table 10: Created new table to include Treasury .004 and 
Treasury .013.
    b. Table 11: Updated table number.
    c. Table 12: Update table number.
    d. Table 13: Update table number.
    e. Table 14: Update table number. Update table to include CC. 600 
and CC .800.
    f. Table 15: Update table number. Update table to include IRS 
24.047, IRS 37.111, IRS 42.002, IRS 42.005, IRS 42.031, IRS 50.222, and 
IRS 90.001. Updated SORN name IRS 37.007 Practitioner Disciplinary 
Records and IRS 37.009 Enrolled Agent and Enrolled Retirement Plan 
Agent Records.
    g. Table 17: Update table number. Update table to include FS .020 
U.S. Treasury Securities Fraud Information System.
    h. Table 18: Update table number. Update table to include FinCEN 
.004 Beneficial Ownership Information System.

4. 5 U.S.C. 552a(k)(4)

    a. Table 19: Update table number. Update to include Treasury .004 
Freedom of Information Act/Privacy Act Request Records.
    b. Table 20: Created new table to include IRS 70.001.

5. 5 U.S.C. 552a(k)(5)

    a. Table 21: Created new table to include Treasury .004 and 
Treasury .007.
    b. Table 22: Update table number.
    c. Table 23: Update table number.

6. 5 U.S.C. 552a(k)(6)

    a. Created new table to include Treasury .004.
    b. Update table number.

List of Subjects in 31 CFR Part 1

    Privacy.

    Accordingly, the Department of the Treasury amends 31 CFR part 1 by 
making the following correcting amendment:

PART 1--DISCLOSURE OF RECORDS

0
1. The authority citation for part 1 continues to read as follows:

    Authority:  5 U.S.C. 301, 552, 552a, 553; 31 U.S.C. 301, 321; 31 
U.S.C. 3717.


0
2. Revise Sec.  1.36 to read as follows:


Sec.  1.36   Systems exempt in whole or in part from provisions of the 
Privacy Act and this part.

    (a) In general. In accordance with 5 U.S.C. 552a(j) and (k) and 
Sec.  1.23(c), Treasury hereby exempts the systems of records 
identified in paragraphs (c) through (o) of this section from the 
following provisions of the Privacy Act for the reasons indicated.
    (b) Authority. The rules in this section are promulgated pursuant 
to the authority vested in the Secretary of the Treasury by 5 U.S.C. 
552a(j) and (k) and pursuant to the authority of Sec.  1.23(c).
    (c) General exemptions under 5 U.S.C. 552a(j)(2). (1) Under 5 
U.S.C. 552a(j)(2), the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act if the agency or component thereof that maintains 
the system performs as its principal function any activities pertaining 
to the enforcement of criminal laws. Certain Treasury components have 
as their principal function activities pertaining to the enforcement of 
criminal laws. This paragraph (c) applies to the following systems of 
records maintained by Treasury:
    (i) Treasury-wide.

[[Page 88816]]



                     Table 1 to Paragraph (c)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        Privacy Act Request Records.
------------------------------------------------------------------------

    (ii) Departmental Offices.

                     Table 2 to Paragraph (c)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
DO .190..............................  Office of Inspector General
                                        Investigations Management
                                        Information System (formerly:
                                        Investigation Data Management
                                        System).
DO .220..............................  SIGTARP Hotline Database.
DO .221..............................  SIGTARP Correspondence Database.
DO .222..............................  SIGTARP Investigative MIS
                                        Database.
DO .223..............................  SIGTARP Investigative Files
                                        Database.
DO .224..............................  SIGTARP Audit Files Database.
DO .303..............................  TIGTA General Correspondence.
DO .307..............................  TIGTA Employee Relations Matters,
                                        Appeals, Grievances, and Com
                                        plaint Files.
DO .308..............................  TIGTA Data Extracts.
DO .309..............................  TIGTA Chief Counsel Case Files.
                                        (also exempt from 552a
                                        subsection (d)(5).
DO .310..............................  TIGTA Chief Counsel Disclosure
                                        Section Records. (also exempt
                                        from 552a subsection (d)(5)).
DO .311..............................  TIGTA Office of Investigations
                                        Files.
------------------------------------------------------------------------

    (iii) Special Investigator for Pandemic Recovery (SIGPR).

                    Table 3 to Paragraph (c)(1)(iii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
SIGPR .420...........................  Audit and Evaluations Records.
SIGPR .421...........................  Case Management System and
                                        Investigative Records.
SIGPR .423...........................  Legal Records.
------------------------------------------------------------------------

    (iv) Office of the Comptroller of the Currency (OCC).

                     Table 4 to Paragraph (c)(1)(iv)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
CC .110..............................  Reports of Suspicious Activities.
CC .120..............................  Bank Fraud Information System.
CC .220..............................  Notices of Proposed Changes in
                                        Employees, Officers and
                                        Directors Tracking System (not
                                        exempt from 552a(c)(4)).
CC .500..............................  Chief Counsel's Management
                                        Information System.
CC .510..............................  Litigation Information System.
------------------------------------------------------------------------

    (v) Internal Revenue Service.

                     Table 5 to Paragraph (c)(1)(v)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
IRS 46.002...........................  Criminal Investigation Management
                                        Information System and Case
                                        Files.
IRS 46.003...........................  Confidential Informants, Criminal
                                        Investigation Division.
IRS 46.005...........................  Electronic Surveillance and
                                        Monitoring Records, Criminal
                                        Investigation Division.
IRS 46.015...........................  Relocated Witnesses, Criminal
                                        Investigation Division.
IRS 46.050...........................  Automated Information Analysis
                                        System.
IRS 90.001...........................  Chief Counsel Management
                                        Information System Records (not
                                        exempt from (c)(4), (e)(2),
                                        (e)(3) or (g)).
IRS 90.003...........................  Chief Counsel Litigation and
                                        Advice (Criminal) Records.
IRS 90.004...........................  Chief Counsel Legal Processing
                                        Division Records (not exempt
                                        from (c)(4), (e)(2), (e)(3) or
                                        (g)).
IRS 90.005...........................  Chief Counsel Library Records
                                        (not exempt from (c)(4), (e)(2),
                                        (e)(3) or (g)).
------------------------------------------------------------------------


[[Page 88817]]

    (vi) Financial Crimes Enforcement Network.

                     Table 6 to Paragraph (c)(1)(vi)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
FinCEN .001..........................  FinCEN Investigations and
                                        Examinations System.
FinCEN .002..........................  Suspicious Activity Reporting
                                        System.
FinCEN .003..........................  Bank Secrecy Act Reports System.
FinCEN .004..........................  Beneficial Ownership Information
                                        System (not exempt from
                                        552a(e)(3) and (e)(4)(I)).
------------------------------------------------------------------------

    (2) The Department hereby exempts the systems of records listed in 
paragraphs (c)(1)(i) through (vi) of this section from the following 
provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2): 5 
U.S.C. 552a(c)(3) and (4), 5 U.S.C. 552a(d)(1), (2), (3), (4), 5 U.S.C. 
552a(e)(1), (2) and (3), 5 U.S.C. 552a(e)(4)(G), (H), and (I), 5 U.S.C. 
552a(e)(5) and (8), 5 U.S.C. 552a(f), and 5 U.S.C. 552a(g).
    (d) Reasons for exemptions under 5 U.S.C. 552a(j)(2). (1) 5 U.S.C. 
552a(e)(4)(G) and (f)(l) enable individuals to inquire whether a system 
of records contains records pertaining to them. Application of these 
provisions to the systems of records would give individuals an 
opportunity to learn whether they have been identified as suspects or 
subjects of investigation. As further described in the paragraphs 
(d)(2) through (12) of this section, access to such knowledge would 
impair the Department's ability to carry out its mission, since 
individuals could:
    (i) Take steps to avoid detection;
    (ii) Inform associates that an investigation is in progress;
    (iii) Learn the nature of the investigation;
    (iv) Learn whether they are only suspects or identified as law 
violators;
    (v) Begin, continue, or resume illegal conduct upon learning that 
they are not identified in the system of records; or
    (vi) Destroy evidence needed to prove the violation.
    (2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3) and (5) grant 
individuals access to records pertaining to them. The application of 
these provisions to the systems of records would compromise the 
Department's ability to provide useful tactical and strategic 
information to law enforcement agencies.
    (i) Permitting access to records contained in the systems of 
records would provide individuals with information concerning the 
nature of any current investigations and would enable them to avoid 
detection or apprehension by:
    (A) Discovering the facts that would form the basis for their 
arrest;
    (B) Enabling them to destroy or alter evidence of criminal conduct 
that would form the basis for their arrest; and
    (C) Using knowledge that criminal investigators had reason to 
believe that a crime was about to be committed, to delay the commission 
of the crime or commit it at a location that might not be under 
surveillance.
    (ii) Permitting access to either on-going or closed investigative 
files would also reveal investigative techniques and procedures, the 
knowledge of which could enable individuals planning crimes to 
structure their operations to avoid detection or apprehension.
    (iii) Permitting access to investigative files and records could, 
moreover, disclose the identity of confidential sources and informants 
and the nature of the information supplied and thereby endanger the 
physical safety of those sources by exposing them to possible reprisals 
for having provided the information. Confidential sources and 
informants might refuse to provide criminal investigators with valuable 
information unless they believe that their identities will not be 
revealed through disclosure of their names or the nature of the 
information they supplied. Loss of access to such sources would 
seriously impair the Department's ability to carry out its mandate.
    (iv) Furthermore, providing access to records contained in the 
systems of records could reveal the identities of undercover law 
enforcement officers who compiled information regarding the 
individual's criminal activities and thereby endanger the physical 
safety of those undercover officers or their families by exposing them 
to possible reprisals.
    (v) By compromising the law enforcement value of the systems of 
records for the reasons outlined in paragraphs (d)(2)(i) through (iv) 
of this section, permitting access in keeping with these provisions 
would discourage other law enforcement and regulatory agencies, foreign 
and domestic, from freely sharing information with the Department and 
thus would restrict the Department's access to information necessary to 
accomplish its mission most effectively.
    (vi) Finally, the dissemination of certain information that the 
Department maintains in the systems of records is restricted by law.
    (3) 5 U.S.C. 552a(d)(2), (3) and (4), (e)(4)(H), and (f)(4) permit 
an individual to request amendment of a record pertaining to him or her 
and require the agency either to amend the record, or to note the 
disputed portion of the record and to provide a copy of the 
individual's statement of disagreement with the agency's refusal to 
amend a record to persons or other agencies to whom the record is 
thereafter disclosed. Since these provisions depend on the individual 
having access to his or her records, and since these rules exempt the 
systems of records from the provisions of the Privacy Act relating to 
access to records, for the reasons set out in paragraph (d)(2) of this 
section, these provisions should not apply to the systems of records.
    (4) 5 U.S.C. 552a(c)(3) requires an agency to make accountings of 
disclosures of a record available to the individual named in the record 
upon his or her request. The accountings must state the date, nature, 
and purpose of each disclosure of the record and the name and address 
of the recipient.
    (i) The application of this provision would impair the ability of 
law enforcement agencies outside the Department of the Treasury to make 
effective use of information provided by the Department. Making 
accountings of disclosures available to the subjects of an 
investigation would alert them to the fact that another agency is 
conducting an investigation into their criminal activities and could 
reveal the geographic location of the other agency's investigation, the 
nature and purpose of that investigation, and the dates on which that 
investigation was active. Individuals possessing such knowledge would 
be able to take measures to avoid detection or apprehension by altering 
their operations, by transferring their criminal activities to other 
geographical areas, or by destroying or concealing

[[Page 88818]]

evidence that would form the basis for arrest. In the case of a 
delinquent account, such release might enable the subject of the 
investigation to dissipate assets before levy.
    (ii) Moreover, providing accountings to the subjects of 
investigations would alert them to the fact that the Department has 
information regarding their criminal activities and could inform them 
of the general nature of that information. Access to such information 
could reveal the operation of the Department's information-gathering 
and analysis systems and permit individuals to take steps to avoid 
detection or apprehension.
    (5) 5 U.S.C. 552(c)(4) requires an agency to inform any person or 
other agency about any correction or notation of dispute that the 
agency made in accordance with 5 U.S.C. 552a(d) to any record that the 
agency disclosed to the person or agency if an accounting of the 
disclosure was made. Since this provision depends on an individual's 
having access to and an opportunity to request amendment of records 
pertaining to him or her, and since these rules exempt the systems of 
records from the provisions of the Privacy Act relating to access to 
and amendment of records, for the reasons set out in paragraph (f)(3) 
of this section, this provision should not apply to the systems of 
records.
    (6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general 
notice listing the categories of sources for information contained in a 
system of records. The application of this provision to the systems of 
records could compromise the Department's ability to provide useful 
information to law enforcement agencies, since revealing sources for 
the information could:
    (i) Disclose investigative techniques and procedures;
    (ii) Result in threats or reprisals against informants by the 
subjects of investigations; and
    (iii) Cause informants to refuse to give full information to 
criminal investigators for fear of having their identities as sources 
disclosed.
    (7) 5 U.S.C. 552a(e)(1) requires an 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 term maintain, as 
defined in 5 U.S.C. 552a(a)(3), includes collect and disseminate. The 
application of this provision to the systems of records could impair 
the Department's ability to collect and disseminate valuable law 
enforcement information.
    (i) In many cases, especially in the early stages of investigation, 
it may be impossible to immediately determine whether information 
collected is relevant and necessary, and information that initially 
appears irrelevant and unnecessary often may, upon further evaluation 
or upon collation with information developed subsequently, prove 
particularly relevant to a law enforcement program.
    (ii) Not all violations of law discovered by the Department fall 
within the investigative jurisdiction of the Department of the 
Treasury. To promote effective law enforcement, the Department will 
have to disclose such violations to other law enforcement agencies, 
including State, local, and foreign agencies, that have jurisdiction 
over the offenses to which the information relates. Otherwise, the 
Department might be placed in the position of having to ignore 
information relating to violations of law not within the jurisdiction 
of the Department of the Treasury when that information comes to the 
Department's attention during the collation and analysis of information 
in its records.
    (8) 5 U.S.C. 552a(e)(2) requires an agency to collect information 
to the greatest extent practicable directly from the subject individual 
when the information may result in adverse determinations about an 
individual's rights, benefits, and privileges under Federal programs. 
The application of this provision to the systems of records would 
impair the Department's ability to collate, analyze, and disseminate 
investigative, intelligence, and enforcement information.
    (i) Most information collected about an individual under criminal 
investigation is obtained from third parties, such as witnesses and 
informants. It is usually not feasible to rely upon the subject of the 
investigation as a source for information regarding his criminal 
activities.
    (ii) An attempt to obtain information from the subject of a 
criminal investigation will often alert that individual to the 
existence of an investigation, thereby affording the individual an 
opportunity to attempt to conceal his criminal activities so as to 
avoid apprehension.
    (iii) In certain instances, the subject of a criminal investigation 
may assert his/her constitutional right to remain silent and refuse to 
supply information to criminal investigators upon request.
    (iv) During criminal investigations it is often a matter of sound 
investigative procedure to obtain information from a variety of sources 
to verify information already obtained from the subject of a criminal 
investigation or other sources.
    (9) 5 U.S.C. 552a(e)(3) requires an agency to inform each 
individual whom it asks to supply information, on the form that it uses 
to collect the information or on a separate form that the individual 
can retain, of the agency's authority for soliciting the information; 
whether disclosure of information is voluntary or mandatory; the 
principal purposes for which the agency will use the information; the 
routine uses that may be made of the information; and the effects on 
the individual of not providing all or part of the information. The 
systems of records should be exempted from this provision to avoid 
impairing the Department's ability to collect and collate 
investigative, intelligence, and enforcement data.
    (i) Confidential sources or undercover law enforcement officers 
often obtain information under circumstances in which it is necessary 
to keep the true purpose of their actions secret so as not to let the 
subject of the investigation or his or her associates know that a 
criminal investigation is in progress.
    (ii) If it became known that the undercover officer was assisting 
in a criminal investigation, that officer's physical safety could be 
endangered through reprisal, and that officer may not be able to 
continue working on the investigation.
    (iii) Individuals often feel inhibited in talking to a person 
representing a criminal law enforcement agency but are willing to talk 
to a confidential source or undercover officer whom they believe are 
not involved in law enforcement activities.
    (iv) Providing a confidential source of information with written 
evidence that he or she was a source, as required by this provision, 
could increase the likelihood that the source of information would be 
subject to retaliation by the subject of the investigation.
    (v) Individuals may be contacted during preliminary information 
gathering, surveys, or compliance projects concerning the 
administration of the internal revenue laws before any individual is 
identified as the subject of an investigation. Informing the individual 
of the matters required by this provision would impede or compromise 
subsequent investigations.
    (10) 5 U.S.C. 552a(e)(5) requires an agency to maintain all records 
it uses in making any determination about any individual with such 
accuracy, relevance, timeliness, and completeness as is reasonably 
necessary to assure fairness to the individual in the determination.

[[Page 88819]]

    (i) Since 5 U.S.C. 552a(a)(3) defines maintain to include collect 
and disseminate, application of this provision to the systems of 
records would hinder the initial collection of any information that 
could not, at the moment of collection, be determined to be accurate, 
relevant, timely, and complete. Similarly, application of this 
provision would seriously restrict the Department's ability to 
disseminate information pertaining to a possible violation of law-to-
law enforcement and regulatory agencies. In collecting information 
during a criminal investigation, it is often impossible or unfeasible 
to determine accuracy, relevance, timeliness, or completeness prior to 
collection of the information. In disseminating information to law 
enforcement and regulatory agencies, it is often impossible to 
determine accuracy, relevance, timeliness, or completeness prior to 
dissemination because the Department may not have the expertise with 
which to make such determinations.
    (ii) Information that may initially appear inaccurate, irrelevant, 
untimely, or incomplete may, when collated and analyzed with other 
available information, become more pertinent as an investigation 
progresses. In addition, application of this provision could seriously 
impede criminal investigators and intelligence analysts in the exercise 
of their judgment in reporting results obtained during criminal 
investigations.
    (11) 5 U.S.C. 552a(e)(8) requires an agency to make reasonable 
efforts to serve notice on an individual when the agency makes any 
record on the individual available to any person under compulsory legal 
process, when such process becomes a matter of public record. The 
systems of records should be exempted from this provision to avoid 
revealing investigative techniques and procedures outlined in those 
records and to prevent revelation of the existence of an ongoing 
investigation where there is need to keep the existence of the 
investigation secret.
    (12) 5 U.S.C. 552a(g) provides for civil remedies to an individual 
when an agency wrongfully refuses to amend a record or to review a 
request for amendment, when an agency wrongfully refuses to grant 
access to a record, when an agency fails to maintain accurate, 
relevant, timely, and complete records which are used to make a 
determination adverse to the individual, and when an agency fails to 
comply with any other provision of the Privacy Act so as to adversely 
affect the individual. The systems of records should be exempted from 
this provision to the extent that the civil remedies may relate to 
provisions of the Privacy Act from which these rules exempt the systems 
of records, since there should be no civil remedies for failure to 
comply with provisions from which the Department is exempted. Exemption 
from this provision will also protect the Department from baseless 
civil court actions that might hamper its ability to collate, analyze, 
and disseminate investigative, intelligence, and law enforcement data.
    (e) Specific exemptions under 5 U.S.C. 552a(k)(1). (1) Under 5 
U.S.C. 552a(k)(1), the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act to the extent that the system contains information 
subject to the provisions of 5 U.S.C. 552(b)(1). This paragraph (e) 
applies to the following systems of records maintained by the 
Department of the Treasury:
    (i) Treasury-wide.

                     Table 7 to Paragraph (e)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        Privacy Act Request Records.
------------------------------------------------------------------------

    (ii) Departmental Offices.

                     Table 8 to Paragraph (e)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
DO .120..............................  Records Related to Office of
                                        Foreign Assets Control Economic
                                        Sanctions.
DO .227..............................  Committee on Foreign Investment
                                        in the United States (CFIUS)
                                        Case Management System.
DO .411..............................  Intelligence Enterprise Files.
------------------------------------------------------------------------

    (iii) Financial Crimes Enforcement Network.

                    Table 9 to Paragraph (e)(1)(iii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
FinCEN .001..........................  FinCEN Investigations and
                                        Examinations System.
------------------------------------------------------------------------

    (2) The Department of the Treasury hereby exempts the systems of 
records listed in paragraph (e)(1) of this section from the following 
provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(1): 5 
U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 
552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
    (f) Reasons for exemptions under 5 U.S.C. 552a(k)(1). The reason 
for invoking the exemption is to protect material authorized to be kept 
secret in the interest of national defense or foreign policy pursuant 
to Executive Orders 12958, 13526, or successor or prior Executive 
orders.
    (g) Specific exemptions under 5 U.S.C. 552a(k)(2). (1) Under 5 
U.S.C. 552a(k)(2), the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act if

[[Page 88820]]

the system is investigatory material compiled for law enforcement 
purposes and for the purposes of assuring the safety of individuals 
protected by the Department pursuant to the provisions of 18 U.S.C. 
3056. This paragraph (g) applies to the following systems of records 
maintained by the Department of the Treasury:
    (i) Treasury-wide.

                     Table 10 to Paragraph (g)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        Privacy Act Request Records.
Treasury .013........................  Department of the Treasury, Civil
                                        Rights Complaints, Compliance
                                        Reviews, and Fairness in Federal
                                        Programs Files.
------------------------------------------------------------------------

    (ii) Departmental Offices.

                    Table 11 to Paragraph (g)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
DO .120..............................  Records Related to Office of
                                        Foreign Assets Control Economic
                                        Sanctions.
DO .144..............................  General Counsel Litigation
                                        Referral and Reporting System.
DO .190..............................  Office of Inspector General
                                        Investigations Management
                                        Information System (formerly:
                                        Investigation Data Management
                                        System).
DO .220..............................  SIGTARP Hotline Database.
DO .221..............................  SIGTARP Correspondence Database.
DO .222..............................  SIGTARP Investigative MIS
                                        Database.
DO .223..............................  SIGTARP Investigative Files
                                        Database.
DO .224..............................  SIGTARP Audit Files Database.
DO .225..............................  TARP Fraud Investigation
                                        Information System.
DO .227..............................  Committee on Foreign Investment
                                        in the United States (CFIUS)
                                        Case Management System.
DO .303..............................  TIGTA General Correspondence.
DO .307..............................  TIGTA Employee Relations Matters,
                                        Appeals, Grievances, and
                                        Complaint Files.
DO .308..............................  TIGTA Data Extracts.
DO .309..............................  TIGTA Chief Counsel Case Files.
DO .310..............................  TIGTA Chief Counsel Disclosure
                                        Section Records.
DO .311..............................  TIGTA Office of Investigations
                                        Files.
------------------------------------------------------------------------

    (iii) Special Investigator for Pandemic Recovery (SIGPR).

                    Table 12 to Paragraph (g)(1)(iii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
SIGPR .420...........................  Audit and Evaluations Records.
SIGPR .421...........................  Case Management System and
                                        Investigative Records.
SIGPR .423...........................  Legal Records.
------------------------------------------------------------------------

    (iv) The Alcohol and Tobacco Tax and Trade Bureau (TTB).

                    Table 13 to Paragraph (g)(1)(iv)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
TTB .001.............................  Regulatory Enforcement Record
                                        System.
------------------------------------------------------------------------

    (v) Comptroller of the Currency.

                     Table 14 to Paragraph (g)(1)(v)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
CC .100..............................  Enforcement Action Report System.
CC .110..............................  Reports of Suspicious Activities.
CC .120..............................  Bank Fraud Information System.
CC .220..............................  Notices of Proposed Changes in
                                        Employees, Officers and
                                        Directors Tracking System.
CC .500..............................  Chief Counsel's Management
                                        Information System.
CC .510..............................  Litigation Information System.

[[Page 88821]]

 
CC .600..............................  Consumer Complaint and Inquiry
                                        Information Systems.
CC .800..............................  Office of Inspector General
                                        Investigations System.
------------------------------------------------------------------------

    (vi) Bureau of Engraving and Printing.

                    Table 15 to Paragraph (g)(1)(vi)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
BEP .021.............................  Investigative files.
------------------------------------------------------------------------

    (vii) Internal Revenue Service.

                    Table 16 to Paragraph (g)(1)(vii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
IRS 00.002...........................  Correspondence File-Inquiries
                                        about Enforcement Activities.
IRS 00.007...........................  Employee Complaint and Allegation
                                        Referral Records.
IRS 00.334...........................  Third Party Contact Reprisal
                                        Records.
IRS 22.061...........................  Wage and Information Returns
IRS 24.047...........................   Processing (IRP).
                                       Audit Underreporter Case Files.
IRS 26.001...........................  Acquired Property Records.
IRS 26.006...........................  Form 2209, Courtesy
                                        Investigations.
IRS 26.012...........................  Offer in Compromise (OIC) Files.
IRS 26.013...........................  One-hundred Per Cent Penalty
                                        Cases.
IRS 26.019...........................  TDA (Taxpayer Delinquent
                                        Accounts).
IRS 26.020...........................  TDI (Taxpayer Delinquency
                                        Investigations) Files.
IRS 26.021...........................  Transferee Files.
IRS 34.037...........................  IRS Audit Trail and Security
                                        Records System.
IRS 37.007...........................  Practitioner Disciplinary
                                        Records.
IRS 37.009...........................  Enrolled Agent and Enrolled
                                        Retirement Plan Agent Records.
IRS 37.111...........................  Preparer Tax Identification
IRS 42.001...........................   Number Records.
IRS 42.002...........................  Examination Administrative File.
IRS 42.005...........................  Excise Compliance Programs.
                                       Whistleblower Office Records.
IRS 42.008...........................  Audit Information Management
                                        System (AIMS).
IRS 42.017...........................  International Enforcement Program
                                        Files.
IRS 42.021...........................  Compliance Programs and Projects
                                        Files.
IRS 42.031...........................  Anti-Money laundering/Bank
IRS 44.001...........................   Secrecy Act and form 8300.
                                       Appeals Case Files.
IRS 46.050...........................  Automated Information Analysis
                                        System.
IRS 48.001...........................  Disclosure Records.
IRS 49.001...........................  Collateral and Information
                                        Requests System.
IRS 49.002...........................  Component Authority and Index
                                        Card Microfilm Retrieval System.
IRS 50.222...........................  Tax Exempt/Government Entities
IRS 60.000...........................   (TE/GE) Case Management Records.
IRS 90.001...........................  Employee Protection System
                                        Records.
                                       Chief Counsel Management
                                        Information System Records (k2
                                        and J2 only).
IRS 90.002...........................  Chief Counsel Disclosure
                                        Litigation Division Case Files.
IRS 90.004...........................  Chief Counsel General Legal
                                        Services Case Files.
IRS 90.005...........................  Chief Counsel General Litigation
                                        Case Files.
------------------------------------------------------------------------

    (viii) Bureau of the Fiscal Service.

                   Table 17 to Paragraph (g)(1)(viii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
FS .020..............................  U.S. Treasury Securities Fraud
                                        Information System.
------------------------------------------------------------------------

    (ix) Financial Crimes Enforcement Network.

[[Page 88822]]



                    Table 18 to Paragraph (g)(1)(ix)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
FinCEN .001..........................  FinCEN Database.
FinCEN .002..........................  Suspicious Activity Reporting
                                        System.
FinCEN .003..........................  Bank Secrecy Act Reports System.
FinCEN .004..........................  Beneficial Ownership Information
                                        System (not exempt from
                                        552a(e)(3) and (e)(4)(I)).
------------------------------------------------------------------------

    (2) The Department hereby exempts the systems of records listed in 
paragraphs (g)(1)(i) through (ix) of this section from the following 
provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(2): 5 
U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), (4), 5 U.S.C. 
552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
    (h) Reasons for exemptions under 5 U.S.C. 552a(k)(2). (1) 5 U.S.C. 
552a(c)(3) requires an agency to make accountings of disclosures of a 
record available to the individual named in the record upon his or her 
request. The accountings must state the date, nature, and purpose of 
each disclosure of the record and the name and address of the 
recipient.
    (i) The application of this provision would impair the ability of 
the Department of the Treasury and of law enforcement agencies outside 
the Department to make effective use of information maintained by the 
Department. Making accountings of disclosures available to the subjects 
of an investigation would alert them to the fact that an agency is 
conducting an investigation into their illegal activities and could 
reveal the geographic location of the investigation, the nature and 
purpose of that investigation, and the dates on which that 
investigation was active. Individuals possessing such knowledge would 
be able to take measures to avoid detection or apprehension by altering 
their operations, by transferring their illegal activities to other 
geographical areas, or by destroying or concealing evidence that would 
form the basis for detection or apprehension. In the case of a 
delinquent account, such release might enable the subject of the 
investigation to dissipate assets before levy.
    (ii) Providing accountings to the subjects of investigations would 
alert them to the fact that the Department has information regarding 
their illegal activities and could inform them of the general nature of 
that information.
    (2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3), and (5) grant 
individuals access to records pertaining to them. The application of 
these provisions to the systems of records would compromise the 
Department's ability to utilize and provide useful tactical and 
strategic information to law enforcement agencies.
    (i) Permitting access to records contained in the systems of 
records would provide individuals with information concerning the 
nature of any current investigations and would enable them to avoid 
detection or apprehension by:
    (A) Discovering the facts that would form the basis for their 
detection or apprehension;
    (B) Enabling them to destroy or alter evidence of illegal conduct 
that would form the basis for their detection or apprehension; and
    (C) Using knowledge that investigators had reason to believe that a 
violation of law was about to be committed, to delay the commission of 
the violation or commit it at a location that might not be under 
surveillance.
    (ii) Permitting access to either on-going or closed investigative 
files would also reveal investigative techniques and procedures, the 
knowledge of which could enable individuals planning non-criminal acts 
to structure their operations so as to avoid detection or apprehension.
    (iii) Permitting access to investigative files and records could, 
moreover, disclose the identity of confidential sources and informants 
and the nature of the information supplied and thereby endanger the 
physical safety of those sources by exposing them to possible reprisals 
for having provided the information. Confidential sources and 
informants might refuse to provide investigators with valuable 
information unless they believed that their identities would not be 
revealed through disclosure of their names or the nature of the 
information they supplied. Loss of access to such sources would 
seriously impair the Department's ability to carry out its mandate.
    (iv) Furthermore, providing access to records contained in the 
systems of records could reveal the identities of undercover law 
enforcement officers or other persons who compiled information 
regarding the individual's illegal activities and thereby endanger the 
physical safety of those undercover officers, persons, or their 
families by exposing them to possible reprisals.
    (v) By compromising the law enforcement value of the systems of 
records for the reasons outlined in paragraphs (h)(2)(i) through (iv) 
of this section, permitting access in keeping with these provisions 
would discourage other law enforcement and regulatory agencies, foreign 
and domestic, from freely sharing information with the Department and 
thus would restrict the Department's access to information necessary to 
accomplish its mission most effectively.
    (vi) Finally, the dissemination of certain information that the 
Department may maintain in the systems of records is restricted by law.
    (3) 5 U.S.C. 552a(d)(2), (3), and (4), (e)(4)(H), and (f)(4) permit 
an individual to request amendment of a record pertaining to him or her 
and require the agency either to amend the record, or to note the 
disputed portion of the record and to provide a copy of the 
individual's statement of disagreement with the agency's refusal to 
amend a record to persons or other agencies to whom the record is 
thereafter disclosed. Since these provisions depend on the individual 
having access to his or her records, and since these rules exempt the 
systems of records from the provisions of the Privacy Act relating to 
access to records, these provisions should not apply to the systems of 
records for the reasons set out in paragraph (h)(2) of this section.
    (4) 5 U.S.C. 552a(e)(1) requires an 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 by statute or 
Executive order. The term maintain, as defined in 5 U.S.C. 552a(a)(3), 
includes collect and disseminate. The application of this provision to 
the system of records could impair the Department's ability to collect, 
utilize and disseminate valuable law enforcement information.
    (i) In many cases, especially in the early stages of investigation, 
it may be impossible immediately to determine whether information 
collected is relevant and necessary, and information that initially 
appears irrelevant and unnecessary often may, upon further evaluation 
or upon collation with information developed subsequently,

[[Page 88823]]

prove particularly relevant to a law enforcement program.
    (ii) Not all violations of law discovered by the Department 
analysts fall within the investigative jurisdiction of the Department 
of the Treasury. To promote effective law enforcement, the Department 
will have to disclose such violations to other law enforcement 
agencies, including State, local, and foreign agencies that have 
jurisdiction over the offenses to which the information relates. 
Otherwise, the Department might be placed in the position of having to 
ignore information relating to violations of law not within the 
jurisdiction of the Department of the Treasury when that information 
comes to the Department's attention during the collation and analysis 
of information in its records.
    (5) 5 U.S.C. 552a(e)(4)(G) and (f)(1) enable individuals to inquire 
whether a system of records contains records pertaining to them. 
Application of these provisions to the systems of records would allow 
individuals to learn whether they have been identified as suspects or 
subjects of investigation. As further described in paragraphs (h)(5)(i) 
through (vi) of this section, access to such knowledge would impair the 
Department's ability to carry out its mission, since individuals could:
    (i) Take steps to avoid detection;
    (ii) Inform associates that an investigation is in progress;
    (iii) Learn the nature of the investigation;
    (iv) Learn whether they are only suspects or identified as law 
violators;
    (v) Begin, continue, or resume illegal conduct upon learning that 
they are not identified in the system of records; or
    (vi) Destroy evidence needed to prove the violation.
    (6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general 
notice listing the categories of sources for information contained in a 
system of records. The application of this provision to the systems of 
records could compromise the Department's ability to complete or 
continue investigations or to provide useful information to law 
enforcement agencies, since revealing sources for the information 
could:
    (i) Disclose investigative techniques and procedures;
    (ii) Result in threats or reprisals against informants by the 
subjects of investigations; and
    (iii) Cause informants to refuse to give full information to 
investigators for fear of having their identities as sources disclosed.
    (i) Specific exemptions under 5 U.S.C. 552a(k)(4). (1) Under 5 
U.S.C. 552a(k)(4), the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act if the system is required by statute to be 
maintained and used solely as statistical records. This paragraph (i) 
applies to the following system of records maintained by the 
Department, for which exemption is claimed under 5 U.S.C. 552a(k)(4).
    (i) Treasury-wide.

                     Table 19 to Paragraph (i)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        Privacy Act Request Records.
------------------------------------------------------------------------

    (ii) Internal Revenue Service.

                    Table 20 to Paragraph (i)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
IRS 70.001...........................  Individual Income Tax Returns,
                                        Statistics of Income.
------------------------------------------------------------------------

    (2) The Department hereby exempts the system of records listed in 
paragraph (i)(1) of this section from the following provisions of the 
Privacy Act, pursuant to 5 U.S.C. 552a(k)(4): 5 U.S.C. 552a(c)(3), 5 
U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 
552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
    (3) The system of records is maintained under 26 U.S.C. 6108, which 
requires that the Secretary or his delegate prepare and publish 
annually statistics reasonably available with respect to the operation 
of the income tax laws, including classifications of taxpayers and of 
income, the amounts allowed as deductions, exemptions, and credits, and 
any other facts deemed pertinent and valuable.
    (j) Reasons for exemptions under 5 U.S.C. 552a(k)(4). The reason 
for exempting the system of records is that disclosure of statistical 
records (including release of accounting for disclosures) would in most 
instances be of no benefit to a particular individual since the records 
do not have a direct effect on a given individual.
    (k) Specific exemptions under 5 U.S.C. 552a(k)(5). (1) Under 5 
U.S.C. 552a(k)(5), the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act if the system is investigatory material compiled 
solely for the purpose of determining suitability, eligibility, and 
qualifications for Federal civilian employment or access to classified 
information, but only to the extent that the disclosure of such 
material would reveal the identity of a source who furnished 
information to the Government under an express promise that the 
identity of the source would be held in confidence, or, prior to 
September 27, 1975, under an implied promise that the identity of the 
source would be held in confidence. Thus, to the extent that the 
records in this system can be disclosed without revealing the identity 
of a confidential source, they are not within the scope of this 
exemption and are subject to all the requirements of the Privacy Act. 
This paragraph (j) applies to the following systems of records 
maintained by the Department or one of its bureaus:
    (i) Treasury-wide.

[[Page 88824]]



                     Table 21 to Paragraph (k)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        Privacy Act Request Records.
Treasury .007........................  Personnel Security System.
------------------------------------------------------------------------

    (ii) Departmental Offices.

                    Table 22 to Paragraph (k)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
DO .004..............................  Personnel Security System.
DO .306..............................  TIGTA Recruiting and Placement
                                        Records.
------------------------------------------------------------------------

    (iii) Internal Revenue Service.

                    Table 23 to Paragraph (k)(1)(iii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
IRS 34.021...........................  Personnel Security
                                        Investigations.
IRS 34.022...........................  Automated Background
                                        Investigations System (ABIS).
IRS 90.006...........................  Chief Counsel Human Resources and
                                        Administrative Records.
------------------------------------------------------------------------

    (2) The Department hereby exempts the systems of records listed in 
paragraphs (k)(1)(i) and (ii) of this section from the following 
provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(5): 5 
U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 
552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
    (l) Reasons for exemptions under 5 U.S.C. 552a(k)(5). (1) The 
sections of 5 U.S.C. 552a from which the systems of records are exempt 
include in general those providing for individuals' access to or 
amendment of records. When such access or amendment would cause the 
identity of a confidential source to be revealed, it would impair the 
future ability of the Department to compile investigatory material for 
the purpose of determining suitability, eligibility, or qualifications 
for Federal civilian employment, Federal contracts, or access to 
classified information. In addition, the systems shall be exempt from 5 
U.S.C. 552a(e)(1) which requires that an agency 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 Department believes that to fulfill the 
requirements of 5 U.S.C. 552a(e)(1) would unduly restrict the agency in 
its information gathering inasmuch as it is often not until well after 
the investigation that it is possible to determine the relevance and 
necessity of particular information.
    (2) If any investigatory material contained in the above-named 
systems becomes involved in criminal or civil matters, exemptions of 
such material under 5 U.S.C. 552a(j)(2) or (k)(2) is hereby claimed.
    (m) Exemption under 5 U.S.C. 552a(k)(6). (1) Under 5 U.S.C. 
552a(k)(6), the head of any agency may promulgate rules to exempt any 
system of records that is testing, or examination material used solely 
to determine individual qualifications for appointment or promotion in 
the Federal service the disclosure of which would compromise the 
objectivity or fairness of the testing or examination process. This 
paragraph (m) applies to the following system of records maintained by 
the Department, for which exemption is claimed under 5 U.S.C. 
552a(k)(6).
    (i) Treasury-wide.

                     Table 24 to Paragraph (m)(1)(i)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
Treasury .004........................  Freedom of Information Act/
                                        privacy Act Request Records.
------------------------------------------------------------------------

    (ii) Departmental Offices.

                    Table 25 to Paragraph (m)(1)(ii)
------------------------------------------------------------------------
                 No.                             Name of system
------------------------------------------------------------------------
DO .306..............................  TIGTA Recruiting and Placement
                                        Records.
------------------------------------------------------------------------

    (ii) [Reserved]
    (2) The Department hereby exempts the system of records listed in 
paragraph (m)(1) of this section from the following provisions of the 
Privacy Act, pursuant

[[Page 88825]]

to 5 U.S.C. 552a(k)(6): 5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), 
(3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and 
(I), and 5 U.S.C. 552a(f).
    (n) Reasons for exemptions under 5 U.S.C. 552a(k)(6). The reason 
for exempting the system of records is that disclosure of the material 
in the system would compromise the objectivity or fairness of the 
examination process.
    (o) Exempt information included in another system. Any information 
from a system of records for which an exemption is claimed under 5 
U.S.C. 552a(j) or (k) which is also included in another system of 
records retains the same exempt status such information has in the 
system for which such exemption is claimed.

Ryan Law,
Deputy Assistant Secretary Privacy, Transparency, and Records, U.S. 
Department of the Treasury.
[FR Doc. 2023-27299 Filed 12-22-23; 8:45 am]
BILLING CODE 4810-AK-P