[Federal Register Volume 65, Number 207 (Wednesday, October 25, 2000)]
[Notices]
[Pages 63917-63918]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-27413]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974; System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of proposed new system of records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service (IRS), 
Treasury, gives notice of a newly proposed Servicewide system of 
records entitled ``Third Party

[[Page 63918]]

Contact Reprisal Records--Treasury/IRS 00.334'' that is being 
established in accordance with Internal Revenue Code section 7602(c).

DATES: Comments must be received no later than November 24, 2000. The 
proposed system of records will be effective December 4, 2000 unless 
the IRS receives comments which would result in a contrary 
determination.

ADDRESSES: Comments should be sent to Internal Revenue Service, Office 
of Governmental Liaison and Disclosure, Room 1603, 1111 Constitution 
Ave., NW, Washington, DC 20224. Comments will be made available for 
inspection and copying in the IRS Freedom of Information Act (FOIA) 
Reading Room. An appointment for inspecting the comments can be made by 
contacting the FOIA Reading Room.

FOR FURTHER INFORMATION CONTACT: Harry Manaka, National Director, 
Collection Field Operations, Room 7238, 1111 Constitution Avenue, NW, 
Washington, DC 20224. Telephone number (202) 622-5110.

SUPPLEMENTARY INFORMATION: The proposed system of records contains 
records concerning reprisal determinations made under 26 U.S.C. 
7602(c). The IRS already has a Privacy Act system of records, Treasury/
IRS 00.333, for third party contact records that are used to inform the 
taxpayer of third party contacts in compliance with 26 U.S.C. 7602(c). 
However, a second system that is exempted under a proposed rule from 
certain provisions of the Privacy Act is needed for records that 
concern reprisal determinations in order to protect third party 
contacts and others from potential reprisal.
    The new proposed system will allow the IRS to withhold the 
information that there was a reprisal determination. Withholding such 
information will protect the third party contact.
    The new system of records report, as required by 5 U.S.C. 552a(r) 
of the Privacy Act, has been submitted to the Committee on Government 
Reform of the House of Representatives, the Committee on Governmental 
Affairs of the Senate, and the Office of Management and Budget, 
pursuant to Appendix I to OMB Circular A-130, ``Federal Agency 
Responsibilities for Maintaining Records About Individuals,'' dated 
February 8, 1996.
    The proposed Servicewide system of records, Third Party Contact 
Reprisal Records--Treasury/IRS 00.334, will be exempted from disclosure 
provisions of the Privacy Act under (k)(2) of the Act to protect third 
party contacts and others from potential reprisal. A proposed rule is 
being published separately in the Federal Register.
    In addition, Treasury/IRS 00.333--Third Party Contact Records, will 
be altered to delete ``fact of reprisal determination'' from its 
categories of records, because those reprisal determination records 
will be covered under the proposed new system. The notice altering 
Treasury/IRS 00.333 will also be published separately in the Federal 
Register.
    The proposed Third Party Contact Reprisal Records--Treasury/IRS 
00.334 is published in its entirety below.

    Dated: August 29, 2000.
W. Earl Wright, Jr.,
Chief Management, and Administrative Programs Officer.
Treasury/IRS 00.334

System Name:
    Third Party Contact Reprisal Records.

System Location:
    District Offices, Regional Offices, Service Centers, Office of 
Assistant Commissioner (International), and IRS Computing Centers. (See 
IRS appendix A for addresses.)

Categories of Individuals Covered by The System:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes; 
i.e., income, estate and gift, excise or employment tax liability.

Categories of Records in The System:
    Records of third party contacts as described in 26 U.S.C. 7602(c), 
where reprisal determinations have been made, including the taxpayer 
name control, taxpayer identification number, date of contact, fact of 
reprisal determination, and IRS personnel's identification number.

Authority For Maintenance of The System:
    5 U.S.C. 301; 26 U.S.C. 7602, and 7801.

Purpose(s):
    These records will be used to track the number of reprisal 
determinations made pursuant to IRC Sec. 7602(c)(3)(B).

Routine Uses of Records Maintained in The System Including Categories 
of Users And The Purposes of Such Uses:
    Disclosure of returns and return information may only be made as 
authorized by 26 U.S.C. 6103 and 7602(c).

Policies And Practices For Storing, Retrieving, Accessing, Retaining, 
And Disposing of Records in The System:
Storage:
    Paper records and electronic storage media.

Retrievability:
    By taxpayer identification number.

Safeguards:
    Access controls will be no less than those provided by IRM 2.1.10, 
Automated Information Systems Security Handbook; 1(16)12, Manager's 
Security Handbook.

Retention And Disposal:
    Records are maintained in accordance with Records Disposition 
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.

System Manager(s) And Addresses:
    Official prescribing policies and practices: Assistant Commissioner 
(Collection). Officials maintaining the system: Assistant Commissioner 
(International), Regional Chief Compliance Officers, District 
Directors, IRS Service Center Directors, IRS Computing Center 
Directors, Associate Chief Counsel, Regional Counsel, and District 
Counsel.

Notification Procedure:
    This system of records is exempt from certain provisions of the 
Privacy Act.

Records Access Procedure:
    This system of records is exempt from certain provisions of the 
Privacy Act and may not be accessed for the purpose of determining if 
the system contains a record pertaining to a particular individual.

Contesting Record Procedure:
    This system of records is exempt from certain provisions of the 
Privacy Act and may not be accessed for purposes of inspection or 
contest of record contents. Also, 26 U.S.C. 7852(e) prohibits Privacy 
Act amendment of tax records.

Record Source Categories:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported. (See 
``Exemptions Claimed for the System,'' below.)

Exemptions Claimed for the System:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1), (d)(2), 
(d)(3), (d)(4), (e)(1), (e)(4)(G),(H) and (I), and (f) of the Privacy 
Act pursuant to 5 U.S.C. 552a(k)(2). (see 31 CFR 1.36)

[FR Doc. 00-27413 Filed 10-24-00; 8:45 am]
BILLING CODE 4810-01-P