Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56777

specialized communications security.

This data system has an internal

mechanism to restrict access to

authorized officials. Hard–copy records

are held in steel cabinets, with access

limited by visual controls and/or lock

system. During normal working hours,

files are attended by responsible

officials; files are locked up during non–

working hours. The building is patrolled

by uniformed security guards.

RETENTION AND DISPOSAL:

Hard–copy records are returned to the

agency which had contracted for service

or collection with FMS at the time an

individual account is resolved through

collection, compromise, or write–off/

close out or at the agency’s request.

Summary information, such as results of

collection action undertaken, for the

purpose of producing management

reports is retained for a period of five (5)

years.

SYSTEM MANAGER(S) AND ADDRESS:

System Manager, Debt Collection

Operations Staff, Financial Management

Service, 401 14th Street, SW,

Washington, DC 20227.

NOTIFICATION PROCEDURE:

Inquiries under the Privacy Act of

1974 shall be addressed to the

Disclosure Officer, Financial

Management Service, 401 14th Street,

SW, Washington, DC 20227. All

individuals making inquiries should

provide with their request as much

descriptive matter as is possible to

identify the particular record desired.

The system manager will advise as to

whether FMS maintains the records

requested by the individual.

RECORD ACCESS PROCEDURES:

Individuals requesting information

under the Privacy Act of 1974

concerning procedures for gaining

access or contesting records should

write to the Disclosure Officer. All

individuals are urged to examine the

rules of the U.S. Department of the

Treasury published in 31 CFR part,

subpart C, appendix G, concerning

requirements of this Department with

respect to the Privacy Act of 1974.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information from this system is

obtained from the individual or entity,

creditor agencies, Federal employing

agency, collection agencies, credit

bureaus, and Federal, state or local

agencies furnishing identifying

information and/or address of debtor

information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

BILLING CODE: 4810–35–F

Internal Revenue Service

Treasury/IRS 00.001

SYSTEM NAME:

Correspondence Files and

Correspondence Control Files—

Treasury/IRS.

SYSTEM LOCATION:

Various offices of the Internal

Revenue Service maintain files of

correspondence received. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Initiators of the correspondence.

(2) Persons upon whose behalf the

correspondence was initiated. (3)

Subjects of the correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Correspondence received. (2)

Responses to correspondence. (3)

Associated records. Special Categories

of correspondence may be included in

other systems of records described by

specific notices. Files are maintained in

connection with a variety of

correspondence received and the uses

vary widely in accordance with the

content of the correspondence.

Correspondence may include letters,

telegrams, memoranda of telephone

calls, and other forms of

communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

ROUTINE USES OF RECORDS MAINTAINED BY THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSE OF SUCH USES:

Disclosures of returns and return

information may be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

Appropriate Federal, State, local, or

foreign agencies responsible for

enforcing or implementing a statute,

rule, regulation, order or license; (3)

disclose information to a Federal, State,

or local agency, or other public

authority maintaining civil, criminal or

other relevant enforcement information

or other pertinent information, which

has requested information relevant to or

necessary to the requesting agency’s

bureau’s or authority’s hiring or

retention of an individual, or issuance

of a security clearance, license, contract,

grant or other benefit; (4) disclose

relevant, non–privileged information to

a court, magistrate, or administrative

tribunal, including the presentation of

evidence, disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) provide information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media, in accordance with guidelines

contained in 28 CFR 50.2, concerning

this agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, microfiche, and/or

magnetic media.

RETRIEVABILITY:

Controlled items are generally

retrievable by name, but it depends

upon the controls established locally.

No centralized index exists.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with the Records Disposition

Handbooks, IRM 1(15)59.1 through IRM

1(15)59.32. Generally, disposition varies

in accordance with the nature of the

correspondence file.

SYSTEM MANAGER(S) AND ADDRESS:

Head of the Office maintaining the

file. (See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record
56778 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the office believed to

have received the correspondence. (See

IRS appendix A for addresses.)

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information supplied by the initiators

of the correspondence and information

secured internally from other systems of

records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 00.002

SYSTEM NAME:

Correspondence Files/Inquiries About

Enforcement Activities–Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Initiators of correspondence. (2)

Persons upon whose behalf the

correspondence was initiated. (3)

Persons who are subjects of the

correspondence. Includes individuals

for whom tax liabilities exist,

individuals who have made a complaint

or inquiry relative to an Internal

Revenue tax matter, or individuals for

whom a third party is interceding

relative to an Internal Revenue tax

matter.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number (if applicable),

information about tax matters (if

applicable), chronological investigative

history. Other information relative to

the conduct of the case and/or the

taxpayer’s compliance history (if

applicable). Correspondence may

include letters, telegrams, memoranda

of telephone calls, and other forms of

communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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; (3)

disclose information to a Federal, state,

or local agency, or other public

authority, maintaining civil, criminal or

other relevant enforcement information

or other pertinent information, which

has requested information relevant to or

necessary to the requesting agency’s

bureau’s or authority’s hiring or

retention of an individual, or issuance

of a security clearance, license, contract,

grant, or other benefit; (4) disclose

relevant, non–privileged information to

a court, magistrate, or administrative

tribunal, including the presentation of

evidence, disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) provide information to

a Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(6) provide information to the news

media, in accordance with guidelines

contained in 28 CFR 50.2 concerning

this agency’s functions relating to civil

and criminal proceedings; (7) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (8) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (9) provide information to

other agencies to the extent provided by

law or regulation and as necessary to

report apparent violation of law to

appropriate law enforcement agencies;

(10) provide information to states, the

District of Columbia, the

Commonwealth of Puerto Rico, or

possessions of the United States, to

assist in the administration of tax laws.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and/or magnetic media.

RETRIEVABILITY:

Controlled items are generally

retrievable by name, but it depends

upon the controls established locally.

No centralized index exists.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with the Records Disposition

Handbooks, IRM 1(15)59.1 through IRM

1(15)59.32. Generally, disposition varies

in accordance with the nature of the

correspondence file.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioners, Regional

Commissioners, District Directors,

Internal Revenue Service Center

Directors, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

This system is exempt from the

notification provisions of the Privacy

Act.

RECORD ACCESS PROCEDURES:

This system is exempt from the

Access and Contest provisions of the

Privacy Act.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 10.001

SYSTEM NAME:

Biographical Files, Public Affairs—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center (See IRS appendix A

for addresses.)
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56779

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records are biographical data and

photographs of key IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used to provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains. Information contained

in this system may be included in news

releases issued to the media and the

public.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper files or magnetic media.

RETRIEVABILITY:

By name.

SAFEGUARDS:

Office doors locked at night.

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 ADDRESS:

Assistant to the Commissioner (Public

Affairs), National Office; Regional,

District, Internal Revenue Service

Center, and Austin Compliance Center

Public Affairs Officers. (see IRS

appendix A for addresses).

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant to the

Commissioner (Public Affairs), IRS,

Washington, DC 20224, for National

Office file. See appendix A for

appropriate addresses for regional and

district office or service center files.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is supplied by the IRS

official on an IRS biographical data

form.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 10.004

SYSTEM NAME:

Subject Files, Public Affairs—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (see IRS appendix A

for addresses).

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

In general, records are maintained on

individuals whose names have been

mentioned in the press in connection

with their relationship with IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:

The records include correspondence,

newspaper clippings, inter–office

memoranda and similar documents.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be provided in

response to inquiries from the media

and the public.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper files or magnetic media.

RETRIEVABILITY:

Alphabetically by subject.

SAFEGUARDS:

Office doors locked at night.

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 ADDRESS:

Assistant to the Commissioner (Public

Affairs), National Office; Regional,

District, Internal Revenue Service

Center, and Austin Compliance Center,

Public Affairs Officers (see IRS

appendix A for addresses).

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Records generally are clippings from

newspapers, magazines, and similar

sources, internal documents and

memoranda.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 21.001

SYSTEM NAME:

Tax Administration Resources File,

Office of Tax Administration Advisory

Services—Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(International), 950 L’Enfant Plaza, SW,

Fourth Floor, Washington, DC 20024.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Past and potential tax administration

advisors who have served or indicated

an interest in serving on advisory

assignments, and selected officials

engaged in tax administration and

related fields.

CATEGORIES OF RECORDS IN THE SYSTEM:

Applicant roster database, locator

cards and lists with names, addresses,

telephone numbers, and organizational

affiliations of officials engaged in tax

administration; work assignment or

application folders of past and potential

tax administration advisors, which

contain employment history,

information, medical abstracts, security

clearances, and passport information;

bio–data sketches on IRS employees and

others engaged in tax administration

and related fields.
56780 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Maintained for use by Office

management officials as a reference in

obtaining and presenting information

related to tax administration, and for

administrative selection and processing

of overseas and domestic assignments.

The records and information in these

records may be used to: (1) Provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (2) disclose information

to the Department of Justice for the

purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By individual name.

SAFEGUARDS:

Access limited to authorized office

personnel. File folders kept in locked

file or locked room.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of when

they are no longer needed for official

use.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner

(International), Internal Revenue

Service, 950 L’Enfant Plaza, SW, Fourth

Floor, Washington, DC 20024.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Office of the

Assistant Commissioner (International),

Internal Revenue Service, 950 L’Enfant

Plaza, SW, Fourth Floor, Washington,

DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

From the individual, from the

organization with which he or she is

associated, or from other knowledgeable

experts in the field of Tax

Administration.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.003

SYSTEM NAME:

Annual Listing of Undelivered Refund

Checks—Treasury/IRS.

SYSTEM LOCATION:

District Offices and Internal Revenue

Service Centers and the Austin

Compliance Center. (see IRS appendix A

for addresses).

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers whose refund checks have

been returned as undeliverable since the

last Annual Listing of Undelivered

Refund Checks was produced.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity information (Name,

Street Address, City, State, Zip Code

and social security number) and records

containing tax module information (Tax

Period, Amount of Credit Balance and

Control Document Locator Number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made on as

provided by 26 U.S.C. 6103. Individuals

entitled to undeliverable refund checks

will be notified of such checks by

publication of their names in the news

media.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents stored in files or on

magnetic media.

RETRIEVABILITY:

By taxpayer name or taxpayer social

security number (SSN).

SAFEGUARDS:

Access controls will not be less than

those provide for by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services), Officials

maintaining the system—District

Directors, Internal Revenue Service

Centers Directors, and the Director,

Austin Compliance Center. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

district office servicing the areas in

which the individual resided at the time

he or she filed the return which created

the undeliverable refund. (see IRS

appendix A for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.011

SYSTEM NAME:

File of Erroneous Refunds—Treasury/

IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers issued erroneous refunds.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56781

CATEGORIES OF RECORDS IN THE SYSTEM:

Case reference name, number, control

number, date of erroneous refunds,

statute expiration date, status of case,

location, correspondence and research

material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper document files.

RETRIEVABILITY:

By Social Security Number (SSN) or

Employer Identification Number (EIN).

SAFEGUARDS:

Access controls will not be less than

those provide for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks

IRM 1(15)59.1 through IRM 1(15) 59.32.

Generally, records are retained for four

years and then destroyed.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services) Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the areas in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.026

SYSTEM NAME:

Form 1042S Index by Name of

Recipient—Treasury/IRS.

SYSTEM LOCATION:

Philadelphia Internal Revenue Service

Center, Mid–Atlantic Region, 11601

Roosevelt Boulevard, Philadelphia, PA

19154

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Non–resident aliens and U.S. citizens

living abroad whose taxes are covered

by IR Chapter 3 Withholding.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records include taxpayer’s name,

address, tax data, country of residence

and employer identification number and

name of withholding agent.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Microfilm.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15) 59.32.

Generally, records are retained at the

Service Center for 5 years and then at

a Federal Records Center for 25 years.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Official

maintaining the system—Philadelphia

Internal Revenue Service Center

Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to: Director, Philadelphia

Internal Revenue Service Center, Mid–

Atlantic Region, 11601 Roosevelt

Boulevard, Philadelphia, PA 19154.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.027

SYSTEM NAME:

Foreign Information System (FIS)—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Philadelphia Internal

Revenue Service Center, and its

servicing Federal Records Centers, and

the Detroit Computing Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who file Form 5471,

Information Return with Respect to a

Foreign Corporation and Form 5472,

Information Return of a Foreign Owned

Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity records (name,

address, identification number), foreign

corporation identification, information

relating to stock, U.S. shareholders,

Earnings and Profits, Balance Sheet, and

other available accounting information

relating to a specific taxable period.
56782 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media. (Various tables are

published from this media.)

RETRIEVABILITY:

Documents are stored and retrieved

by document locator numbers.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 206 for

Service Centers, IRM 1(15)59.26.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Directors,

Internal Revenue Service Centers. (See

IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the areas in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.032

SYSTEM NAME:

Individual Microfilm Retention

Register—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Martinsburg Computing Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Categories of individuals on whom

records are maintained are: For

Individual Master File (IMF) registers—

Individuals who file, or may be required

to file, individual tax returns such as

Form 1040, 1040A, or 1040EZ.

CATEGORIES OF RECORDS IN THE SYSTEM:

Abstracts of tax and/or entity modules

that have been removed from the IMF.

These abstract records indicate the

taxpayer name, identification number,

specific tax returns filed, document

locator number, tax years, debit and

credit amounts, balances, and other

transactions which have been recorded

relative to the module(s).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Microfilm tape.

RETRIEVABILITY:

IMF Reference Register (for IMF

Register only), taxpayer identification

number, tax Period, name, and type of

tax. Methods of retrievability are

explained in the Research Operations

Handbook, IRM 36(66)0.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors, and

the Martinsburg Computing Center

Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the areas in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.034

SYSTEM NAME:

Individual Returns Files, Adjustments

and Miscellaneous Documents Files—

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers, the

Austin Compliance Center, and Federal

Records Centers. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers or return preparers who

have had changes made to their

accounts, or have had information

posted to the Individual Master File or

other tax accounting files as a result of

filing returns, applications, or other

documents, or as a result of actions

initiated by the Service. A record will be

maintained for those taxpayers whose

individual income tax overpayments

have been retained or transferred from

the IMF to apply against past due child

and/or spousal support payments as

reported to IRS by the states under Pub.

L. 97–35.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56783

CATEGORIES OF RECORDS IN THE SYSTEM:

A variety of records reflecting tax

matters which have served as input

documents or supporting

documentation for entries on the

Individual Master File, or other tax

accounting files, including tax return

forms, declarations, applications, case

records, processing documents,

vouchers, computer notices, posting and

correction forms, Interest Equalization

Tax Forms, withholding allowance

certificates, and similar records.

Information will be maintained as to the

name, SSN, address of individuals

owing past due child and/or spousal

support payments submitted by states

under Pub. L. 97–35. Also maintained

will be the name of the submission

state, the amount owed, and the amount

of any individual income tax

overpayment retained and transferred to

the state to apply against the amount

owed. IRS administrative files (i.e.,

examination, collection, underreporter,

criminal investigation, etc.) are not

included in this system of records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper document files or magnetic

media.

RETRIEVABILITY:

Documents are stored and retrieved

by document locator numbers and by

taxpayer name. The document locator

numbers can be determined by reference

to the Individual Master File entries for

the individual to whom they relate.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 206 for

Service Centers, IRM 1(15)59.26.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.043

SYSTEM NAME:

Potential Refund Litigation Case

Files—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers, the

Austin Compliance Center and Federal

Records Centers. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who have indicated to the

Service that they may file suit against

the Service for a refund.

CATEGORIES OF RECORDS IN THE SYSTEM:

Forms filed by the taxpayer and case

documents determined by the Service to

be related.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper document files.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 206 for

Service Centers, IRM 1(15)59.26.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.044

SYSTEM NAME:

P.O.W.–M.I.A. Reference File—

Treasury/IRS.
56784 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SYSTEM LOCATION:

District Offices and the Austin

Internal Revenue Service Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

P.O.W./M.I.A.–originated from

Department of Defense lists.

CATEGORIES OF RECORDS IN THE SYSTEM:

Lists of P.O.W./M.I.A., Regulations,

Rulings, and Instructions as to how to

handle specific tax questions relating to

their special tax status, copies of

individual tax returns, claims, and other

documents germane to specific cases.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents in file folders.

RETRIEVABILITY:

Cases filed alphabetically by last

name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Austin

Internal Revenue Service Center

Director and District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Austin Internal Revenue Service Center

or the Director of the District Office

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.054

SYSTEM NAME:

Subsidiary Accounting Files

—Treasury/IRS.

SYSTEM LOCATION:

District Offices and Internal Revenue

Service Centers and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

The categories of individuals on

whom records are maintained are

taxpayers affected by one or more of the

transactions reflected in the categories

of records listed below.

CATEGORIES OF RECORDS IN THE SYSTEM:

The types of records maintained in

the system are documents containing

entity information (name, address,

social security number or employer

identification number and other

information necessary to identify the

taxpayer) and accounting information

relevant to one of the following

categories: Funds held pending,

disposition and not applied to the

taxpayer’s liability at present,

properties, tangible or intangible, now

in the custody of the Internal Revenue

Service, counterfeit money,

misappropriation or robbery of Internal

Revenue Service funds, credits which

cannot be applied to a specific taxpayer

account at this time, accounts

transferred to other Service Centers or

agencies, substantiation for the receipt

of funds collected by the Service for

other agencies, abatements or

assessments of tax on individuals,

deposits received from taxpayers,

refunds to taxpayers, taxpayer accounts

written off by the Service as

uncollectible, credits allowed taxpayers

requiring special consideration due to

processing constraints, litigation, seized

and acquired property and Offers–in–

Compromise.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602,

7801,and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Accounting Files consist of paper

documents,computer printouts,

magnetic media and disk storage.

RETRIEVABILITY:

By social security number, name, or

document locator number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are retired to Federal

Records Centers and retrieved by

request from authorized individuals

when account substantiation is

necessary.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—District

Directors, Internal Revenue Service

Center Directors and the Director,

Austin Compliance Center. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56785

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account. Some Justice Department

investigations are an additional source

for the information contained in

litigation case files.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.059

SYSTEM NAME:

Unidentified Remittance File

—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

theAustin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Remittances which have been

received but cannot be positively

identified, either as to taxpayer who

sent it or the tax period to which it is

to be applied.

CATEGORIES OF RECORDS IN THE SYSTEM:

Each record contains a fourteen digit

unidentified remittance (UR) control

number, the amount, received date, and

all known identifying data. In addition,

the URF contains a record of all

doubtfully applied Estimated Tax (ET)

credits. The ES record contains the

taxpayers’ name, address, type of

payment, taxpayer identification

number, tax period, received date,

money amount, and the transaction

document locator number (DLN).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Disk storage.

RETRIEVABILITY:

By remittance amount, unidentified

remittance control number, taxpayer

name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are kept 180 days

after the amount is reduced to zero

balance.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Remittances received from taxpayers

that cannot be positively identified

either as to the taxpayer who sent it or

the type of tax to which it is to be

applied.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.060

SYSTEM NAME:

Automated Non–Master File

(ANMF)—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers, the

Austin Compliance Center and Federal

Records Centers. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Records are maintained on taxpayers

having accounts with the Internal

Revenue Service which are not

compatible with the normal master file

processes; e.g., penalties, transferee

assessments, termination assessments,

excise protest accounts, Master File

overflow accounts, culpable and non–

petitioning spouses, Forms 1042, 1040–

NR, 926, 5330, 4720, 990–AR (Penalty)

and any pre–ADP returns. Also, a record

will be maintained for those taxpayers

whose individual income tax

overpayment has been retained and

transferred from the IMF to apply

against past due child and/or spousal

support payments as reported to IRS by

the States under Pub. L. 97–35.

CATEGORIES OF RECORDS IN THE SYSTEM:

The categories of records maintained

are taxpayer entity records (name,

address, taxpayer identification number

or employer identification number and

other indicators relevant to entity

maintenance) and records containing

tax module information (the tax return,

the tax period, the balance due or credit

balance, and transactions which have

been recorded relative to the module).

Information will be maintained as to the

name, SSN, address of individuals

owing past due child and/or spousal

support payments submitted by the

States under Pub. L. 97–35. Also

maintained will be names of the

submission state, the amount owed, and

the amount on any individual income

tax overpayment retained and

transferred to the state to apply against

the amount owed.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Card file or magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number), or document locator card.
56786 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 22.061

SYSTEM NAME:

Wage and Information Returns

Processing (IRP) File—Treasury/IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,

Martinsburg, West Virginia 25401.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Recipients of various types of income;

wages; dividends; interest; rents and

royalties; medical payments; capital

gains distributions; non–taxable

distributions; pensions, annuities,

retired pay or IRA payments; patronage

dividends, distributions, and

allocations; fishing crew payments;

sales or redemption of securities, future

transactions, commodities, bartering

exchange transactions; original issue

discount; distributions and prizes;

currency transactions; state tax refunds;

unemployment compensation,

agricultural payments, taxable grants,

indebtedness forgiveness; non–

employees compensation; gambling

winnings; and miscellaneous income.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records maintained are records

representing certain wage and

information returns: Forms W–2, W–2P,

the 1087 and 1099 series; currency

transaction reports; state tax refunds;

statements of sales of equity obligations;

and records of agricultural subsidy

payments. Information included on each

record identifies the recipient of the

income (name, address, taxpayer

identifying number, and other

indicators relating to payee

identification), identifies the income

payer (very similar information), and

identifies the type(s) and amount(s) of

income.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media.

RETRIEVABILITY:

By taxpayer social security number

and name control.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, until tax year 1974, records

were maintained until processed. After

tax year 1974, records are maintained

for four years and then magnetically

erased.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 24.013

SYSTEM NAME:

Combined Account Number File,

Taxpayer Services —Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals and businesses having

specific, current business with IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity records (name,

address, taxpayer identification number,

and filing requirements related to entity

liability); and tax modules (specific tax

returns, tax years, and transactions

which have been recorded relative to

the module) when specifically requested

by a service center, or if a notice for

balance of tax due has been issued; a

specific tax period is in taxpayer

delinquent account status (TDA); a

specific tax period is either credit or

debit balance; no return has been posted

and the return due date (RDD) has

passed; or when a specific tax period is

in taxpayer delinquent return (TDI)

status.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56787

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Disk storage.

RETRIEVABILITY:

By social security number or

employer identification number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part I, subpart C, appendix B.

Inquiries should be addressed as in

‘‘Record access procedures’’ above.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 24.029

SYSTEM NAME:

Individual Account Number File

(IANF), Taxpayer Services—Treasury/

IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals having specific, current

business with IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity records (name,

address, taxpayer identification number,

and filing requirements related to entity

liability); and tax modules (specific tax

returns, tax years, and transactions

which have been recorded relative to

the module) when specifically requested

by a service center, or if a notice for

balance of tax due has been issued; a

specific tax period is in taxpayer

delinquent account status (TDA); a

specific tax period is either credit or

debit balance; no return has been posted

and the return due date (RDD) has

passed; or when a specific tax period is

in taxpayer delinquent return (TDI)

status.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Disk storage.

RETRIEVABILITY:

By social security number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part I, subpart C, appendix B.

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 24.030

SYSTEM NAME:

Individual Master File (IMF),

Taxpayer Services —Treasury/IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,

Martinsburg, West Virginia 25401.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals who file and/or are

included on Federal Individual Income

Tax Returns (i.e., Forms 1040, 1040A,

and 1040EZ); individuals who file other

information filings; and power of

attorney notifications for individuals.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity records (name,

address, identification number (SSN),

and other indicators pertaining to entity

maintenance, including zip code), and

tax modular records which contain all

records relative to specific tax returns

for each applicable tax period or year.

Modular records for authorization

information (name, address,

identification number and type of

authority granted, and the name of the
56788 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

representative(s) for the taxpayer.

Modular records for the representative

(name, address and unique

identification number). Recorded here

are tax transactions such as tax amount,

additions, abatements of tax payments,

interest and like type transactions

recorded relative to each tax module,

power or attorney authorization

transactions, and a code identifying

taxpayers who threatened or assaulted

IRS employees. An indicator will be

added to any taxpayer’s account who

owes past due child and/or spousal

support payments and whose name has

been submitted to IRS by a state under

provisions of Pub. L. 97–35.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by (1) 26 U.S.C. 3406, and (2)

26 U.S.C. 6103..

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media.

RETRIEVABILITY:

By taxpayer identification number

(social security number or employer

identification number) and

alphabetically by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, the code identifying

taxpayers who threatened or assaulted

IRS employees may be removed five

years after initial input.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors and

the Director, Austin Compliance Center.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part I, subpart C, appendix B.

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director or

the Internal Revenue Service Center

Director servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 24.046

SYSTEM NAME:

Business Master File (BMF), Taxpayer

Services ––Treasury/IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,

Martinsburg, West Virginia 25401.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Persons in a sole proprietary role who

file Excise Tax Returns (Form 720),

Wagering Returns (Forms 11C and 730),

Highway Use Returns (Form 2290), and

U.S. Fiduciary Return (Form 1041) and

Estate and Gift Taxes (Forms 706,

706NA, and 709). The latter can be

individuals not in a sole proprietorship

role.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer entity records (name,

address, taxpayer identification number

(TIN) which may be either EIN or SSN,

and other indicators pertaining to entity

maintenance, including zip code), and

tax modules which are all the records

relative to specific tax returns for each

applicable tax period. Recorded are tax

transactions such as tax amount,

statements/additions to tax, payments,

interest and like type transactions

relative to each tax module.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media.

RETRIEVABILITY:

By name, type of tax, and identifying

number.

SAFEGUARDS:

Access Controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services). Officials

maintaining the system—Internal

Revenue Service Center Directors. (See

IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part I, subpart C, appendix B.

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Internal Revenue Service Center

servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56789

Treasury/IRS 24.070

SYSTEM NAME:

Debtor Master File (DMF)—Treasury/

IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,

Martinsburg, West Virginia 25401.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals who have delinquent

obligations to a Federal or State agency.

CATEGORIES OF RECORDS IN THE SYSTEM:

Entity records (names and social

security numbers), the amount owed by

the individual, the name of the Federal

or State agency to whom the debt is

owed and a cross–reference number

(SSN) of the spouse in the case of a

jointly filed return.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 6305, 6402(c)

and 6402(d); 31 U.S.C. 3720A.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic tape and disk file.

RETRIEVABILITY:

By name, address, and social security

number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

The information is kept for one year

and then destroyed. A new Debtor

Master File is established each year.

SYSTEM MANAGER(S) AND ADDRESS:

Officials prescribing policies and

practices—Assistant Commissioner

(Taxpayer Services) and Assistant

Commissioner (Information Systems

Management). Officials maintaining the

system—Director, Returns Processing

and Accounting Division. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director or

the Internal Revenue Service Center

Director servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

Individuals seeking to contest any

record contained in this system of

records must contact the agency to

whom the debt is owed.

RECORD SOURCE CATEGORIES:

Names, SSNs, and obligation amounts

are supplied by the Federal or state

agency to whom the delinquent

obligation is owed.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 26.001

SYSTEM NAME:

Acquired Property Records—

Treasury/IRS.

SYSTEM LOCATION:

District Offices. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Delinquent taxpayers whose property

has been acquired by purchase by

government or right of redemption.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, revenue officer

reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number), seizure number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.006

SYSTEM NAME:

Form 2209, Courtesy Investigations—

Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers on whom a delinquent

account or delinquency or other

investigation is or was located in one

IRS district offices, but the individual is

now living or has assets located in the

jurisdiction of another IRS District

office. Taxpayers on whom an

investigation has been initiated for

purposes of securing information

necessary for federal tax administration

purposes.
56790 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

CATEGORIES OF RECORDS IN THE SYSTEM:

Contains taxpayer name, current and

former addresses, taxpayer identifying

number, if known. Contains the

information, including class of tax, if

applicable, or information concerning

the action desired to be taken. The name

and address of party that was contacted,

chronological investigative history and/

or information secured. The following

types of investigations are included in

this system: Form SSA–1273 cases—

Notice of determination of FICA

wages—issued when SSA obtains

evidence that wages paid to claimant

have not been recorded on his earnings

record; requests for data needed in proof

of claim cases; applications for

discharge of property from tax lien;

service of tax court subpoenas;

complaints of employers failing to

provide withholding statements;

recovery of unassessable erroneous

refunds; Form SSA–7010 cases—

Request for preferential investigation.

This is a request for preferential

treatment (over other SSA cases) on an

earning discrepancy case. Secure

application for exemption from self–

employment tax. Offers in compromise

and related activities; i.e., follow–up on

defaulted installments, secure payments

on collateral agreements, etc. Maximize

compliance with withholding

requirements on alien’s earnings; other

miscellaneous uses.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Retrievable by taxpayer name and

taxpayer identification number (social

security number or employer

identification number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—District Directors, Internal

Revenue Service Center Directors, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.008

SYSTEM NAME:

IRS and Treasury Employee

Delinquency— Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS and Treasury employees who are

shown on the Master File as delinquent

in meeting Federal tax requirements.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, social security

number, address, fact of IRS or Treasury

employment code, District location

code.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name and taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—Assistant Commissioner

(Collection), Regional Commissioners,

District Directors, Internal Revenue

Service Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.009

SYSTEM NAME:

Lien Files (Open and Closed)—

Treasury/IRS.

SYSTEM LOCATION:

District Offices. (See IRS appendix A

for addresses.)
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56791

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers on whom Federal tax liens

have been filed.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment including

class of tax, period, dollar amount.

Open and closed Federal tax liens

including: Certificates of Discharge of

Property from Federal Tax Lien;

Certificates of Subordination;

Certificates of Non–Attachment;

Exercise of Government’s Right of

Redemption of Seized Property;

Releases of Government’s Right of

Redemption. Federal tax lien

information entered in Treasury

Enforcement Communications System.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 6323, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Notices of

lien and the index thereto are available

to the public.

POLICIES AND PROCEDURES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name and taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—Assistant Commissioner

(Collection), Regional Commissioners,

District Directors and Internal Revenue

Service Center Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquires should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director of

each District where records are to be

searched. (See IRS appendix A for

addresses.) This system contains copies

of public records, the originals of which

are filed in accordance with the laws of

each state, the District of Columbia, the

Commonwealth of Puerto Rico, or

possessions of the United States.

Contesting record procedures: 26 U.S.C.

7852(e) prohibits Privacy Act

amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 26.010

SYSTEM NAME:

Lists of Prospective Bidders at

Internal Revenue Sales of Seized

Property—Treasury/IRS.

SYSTEM LOCATION:

District Offices. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals who have requested that

they be notified of Internal Revenue

sales of seized property.

CATEGORIES OF RECORDS IN THE SYSTEM:

Name and address and phone number

(if provided).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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

regulation; (2) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

including disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By name of prospective bidder.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices–Assistant Commissioner

(Collection). Officials maintaining the

system–District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

District Office servicing the area in

which the individual resides. (See IRS

appendix A for addresses.)

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Supplied voluntarily by the subject

prospective bidder.
56792 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 26.011

SYSTEM NAME:

Litigation Case Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers on whom Federal tax

assessments have been made but against

whom litigation has been initiated or is

being considered by the government or

who have instituted suits against the

government.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment, including

class of tax, period, and dollar amount.

This file includes: Suit to Reduce Tax

Claim to Judgement; Suit for Failure to

Honor a Levy; Suit to Enforce Federal

Tax Lien; Suit Against Transferee; Suit

to Set Aside Fraudulent Transfer; Suit to

Recover Erroneous Refund; other suits

include those which the United States

may intervene to assert a Federal tax

lien; a proceeding to require opening of

a safe deposit box, etc. The following

suits against the United States are also

included in this file: Quiet Title Suit;

Foreclosure of Mortgage or other Lien;

Partition; Condemnation; Interpleader;

Refund Suits Involving 100–Percent

Penalty Assessments; Injunction Suits

under Freedom of Information Act. Also

included in Litigation Files are:

Individuals against whom bankruptcy

proceedings are pending; decedent

estates in probate with outstanding

Federal tax liabilities; individuals

executing Assignments for the Benefit of

Creditors; individuals in Receivership

Proceedings; individuals conducting a

bulk sale; summons referrals; subpoena

files; advisory opinions; collateral

security agreements; revenue officer

reports; and various other legal

instruments and correspondence.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security

Handbook,IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices–Assistant Commissioner

(Collection), Officials maintaining the

system—District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.012

SYSTEM NAME:

Offer in Compromise (OIC) File—

Treasury/IRS.

SYSTEM LOCATION:

Regional Offices, District Offices,

Internal Revenue Service Centers, and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who have submitted an

offer to compromise a liability imposed

by the Internal Revenue Code.

CATEGORIES OF RECORDS IN THE SYSTEM:

Form 2515, used to control offer

cases, contains space for entering

taxpayer name, address, taxpayer

identification number, and all other

pertinent information for identifying

and assigning the OIC investigation. The

file contains all records, documents,

reports and work papers relating to the

assignment, investigation, review and

adjudication of the offer. This includes

such items as the original offer, results

of property records checks, interviews

with third parties and the taxpayer,

collateral income agreements, financial

statements, tax return copies, and other

information submitted by the taxpayer.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103. This

includes disclosure to the extent

necessary to permit public inspection of

any accepted offer–in–compromise as

required by 26 U.S.C. 6103(k)(1).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices–Assistant Commissioner

(Collection). Officials maintaining the

system–Regional Commissioners,

District Directors, Internal Revenue

Service Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56793

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported. If an offer is

accepted, an Abstract and Statement

which identifies the taxpayer, the

liability, the amount compromised and

the basic circumstances of the case is

made available for public inspection in

accordance with Executive Order 10386

and Executive Order 10906.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.013

SYSTEM NAME:

One Hundred Percent Penalty Cases—

Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals against whom Federal tax

assessments have been made or are

being considered as a result of their

being deemed responsible for payment

of unpaid corporation withholding taxes

and social security contributions.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment, including

class of tax, period, dollar figures,

waiver extending the period for

asserting the 100–percent penalty (if

any) and correspondence.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By individual, or corporation name,

taxpayer identification number (social

security number or employer

identification number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices: Assistant Commissioner

(Collection). Officials maintaining the

system: District Directors, Internal

Revenue Service Center Directors, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.014

SYSTEM NAME:

Record 21, Record of Seizure and Sale

of Real Property,—Treasury/IRS.

SYSTEM LOCATION:

District Offices (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals against whom tax

assessments have been made and whose

real property was seized and sold to

satisfy their tax liability. Also name and

address of purchaser.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment, including

class of tax, period, dollar amounts,

property description.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

The contents of this system of records

evidences chain of title to real property

and is a matter of public record.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number) and seizure number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection); Officials maintaining the

system—District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to or individuals may

appear in person at the Office of the

District Director for each District whose

records are to be searched. (See IRS

appendix A for addresses.)
56794 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records evidences

chain of title to real property and is a

matter of public record. (See ‘‘Categories

of records in the system’’ above).

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 26.016

SYSTEM NAME:

Returns Compliance Programs—

Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who may be delinquent in

filing or paying Federal taxes.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records consist of name, address,

taxpayer identification number (if

known) and information concerning the

potential tax liability. Returns

Compliance Programs involve any type

of Federal tax administered by the

Collection Division and are conducted

in accordance with Section 7601 of the

Internal Revenue Code. RCP programs

can be initiated by the National Office,

Regional Offices, or by individual

districts.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices–Assistant Commissioner

(Collection), Officials maintaining the

system–District Directors, Internal

Revenue Service Center Directors, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.019

SYSTEM NAME:

Taxpayer Delinquent Account (TDA)

Files, including subsystems: (a)

Adjustments and Payment Tracers Files,

(b) Collateral Files, (c) Seized Property

Records, (d) Tax Collection Waiver,

Forms 900, Files, and (e) Accounts on

Child Support Obligations— Treasury/

IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers on whom Federal tax

assessments have been made, and

persons who owe child support

obligations.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment, including

class of tax, period, dollar amounts,

chronological investigative history,

canceled checks, amended returns,

claims, collateral submitted to stay

collection, copies of notices of Federal

tax liens, revenue officer reports,

waivers to extend statutory period for

collection, etc, and similar information

about persons who owe child support

obligations. This system includes

Installment Agreement Files; Delinquent

Account Inventory Profile (DAIP);

Currently Not Collectible Register;

Currently Not Collectible Register (over

$25,000); Advance Dated Remittance

Check Files; Currently Not Collectible

Accounts Files; File of taxpayer names

entered in the Treasury Enforcement

Communications System and a code

identifying taxpayers that threatened or

assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, or name of person

who owes child support obligations,

and taxpayer identification number

(social security number or employer

identification number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—Assistant Regional

Commissioners (Collection), District

Directors, Internal Revenue Service

Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56795

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.020

SYSTEM NAME:

Taxpayer Delinquency Investigation

(TDI) Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices and Internal Revenue

Service Centers. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers believed to be delinquent

in filing Federal tax returns.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information from

previously filed returns, information

about the potential delinquent return(s),

including class of tax, chronological

investigative history; Delinquency

Investigation Inventory Profile (DIIP)

and a code identifying taxpayers that

threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—District Directors and Service

Center Directors. (See IRS appendix A

for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.021

SYSTEM NAME:

Transferee Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Includes taxpayers on whom tax

assessments have been made but who

have allegedly transferred their assets in

order to place them beyond the reach of

the government.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayer

identification number, information

about basis of assessment, including

class of tax, period, dollar amounts.

Also, the name, address, taxpayer

identification number and related

information about transferee.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayer

identification number (social security

number or employer identification

number).

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Collection). Officials maintaining the

system—District Directors, Internal

Revenue Service Center Directors, the

Director of the Detroit Computing

Center, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 26.022

SYSTEM NAME:

Delinquency Prevention Programs,—

Treasury/IRS.
56796 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers having a history of Federal

tax delinquency.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, taxpayer

identification number, address, filing

requirements, chronological

investigative history.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices–Assistant Commissioner

(Collection). Officials maintaining the

system–District Directors, Internal

Revenue Service Center Directors, the

Detroit Computing Center Director, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 30.003

SYSTEM NAME:

Requests for Printed Tax Materials

Including Lists—Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 Constitution

Avenue, NW, Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Files include those individuals that

request various IRS printed materials

such as publication 1045, reproduction

proofs, etc.

CATEGORIES OF RECORDS IN THE SYSTEM:

Name and address of individual or

company wanting to receive District

Director’s newsletters, and/or ordering

tax forms materials on certain

distribution programs, (i.e. tax

Practitioner Program; Bank, Post Office

and Library Program; Reproducible

Forms Program, etc.). A cross reference

index may be developed to identify and

control requests.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records may be used to: (1) Disclose

information to mailing or distribution

services contractors for the purpose of

executing mailouts, order fulfillment, or

subscription fulfillment; (2) disclose

information to mailing or distribution

services contractors for the purpose of

maintaining mailing lists.

DISCLOSURE TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12). Disclosure of debt

information concerning a claim against

an individual may be made from this

system to consumer reporting agencies

as defined in the Fair Credit Reporting

Act (15 U.S.C 1681a) or the Federal

Claims Collection Act of 1966 (31 U.S.C.

3701(a)(e)).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, paper records or

mailing plates.

RETRIEVABILITY:

Alphabetically or numerically, by zip

code.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Record Schedule 13, Printing,

Binding, Duplication, and Distribution

Records, IRM 1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Publishing Services Branch,

Internal Revenue Service, 1111

Constitution Avenue, NW, Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’ Below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Chief, Publishing

Services Branch, Internal Revenue

Service, 1111 Constitution Avenue, NW,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

The information is supplied by the

individual and/or company making the

request. The Service adds data

pertaining to the fulfillment of the

request.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 30.004

SYSTEM NAME:

Security Violations—Treasury/IRS.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56797

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Violators of IRS Security Regulations.

CATEGORIES OF RECORDS IN THE SYSTEM:

Name of violator, circumstances of

violation (date, time, actions of violator,

etc), supervisory action taken.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records may be used to: (1) The

Department of Justice for the purpose of

litigating an action or seeking legal

advice. Disclosure may be made during

judicial processes. (2) Provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folder (notices of violation), 3 x

5 inch card file, and electronic storage.

RETRIEVABILITY:

3 x 5 inch card file– by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Access to lateral file

cabinets by security officer and staff

only.

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 ADDRESS:

Chief, Property, Security, and Records

Unit, National Office, Regional Office,

District Offices, Internal Revenue

Service Center, and Austin Compliance

Center Security Officers. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records or seeking to contest its content,

may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Contract Guard Force and Security

Inspections.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.003

SYSTEM NAME:

Assignment and Accountability of

Personal Property Files—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

All individuals receiving Government

property for temporary use and repair.

CATEGORIES OF RECORDS IN THE SYSTEM:

Descriptions of property, receipts,

reasons for removal, and property

passes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information contained in

these records may be used to: (1)

Disclose information to the Department

of Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (2) disclose 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

regulation; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Information is stored on various forms

and ledgers maintained in locked filing

cabinets.

RETRIEVABILITY:

Indexed alphabetically by name.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 18, Security

and Protective Services Records, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Space and Property Branch and

Chief, National Office Facilities

Management Branch, National Office;

Regional Commissioners, District

Directors, Internal Revenue Service

Center Directors, Computing Center

Directors, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.
56798 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Individuals who receive property or

request property passes.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.005

SYSTEM NAME:

Parking Space Application and

Assignment—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Internal Revenue Service employees

who apply for assignment of carpool or

reserved parking spaces.

CATEGORIES OF RECORDS IN THE SYSTEM:

Contains the name, position title,

organization, vehicle identification,

arrival and departure time, and service

computation date of individual or

principal carpool applicant. Contains

name, place of employment, duty

telephone, vehicle license number and

service computation date of applicants,

individuals or carpool members, for

parking spaces.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Maintained on an 8–1/2 x 10 inch or

other local form.

RETRIEVABILITY:

Indexed by name of individual or

principal carpool applicant.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 11, Space

and Maintenance Records, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, National Office Protective

Programs Staff, National Office;

Regional Commissioners, District

Directors, Internal Revenue Service

Center Directors, Computing Center

Directors, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Individuals applying for parking

spaces.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.007

SYSTEM NAME:

Record of Government Books of

Transportation Requests—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees issued Transportation

Requests.

CATEGORIES OF RECORDS IN THE SYSTEM:

Form 496, alphabetical card record by

name or the serial numbers of

Transportation Requests issued to the

employee; and Form 4678, numerical

list by serial number listing the name of

the employee to whom issued.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

disclose information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains; (3) disclose

information to another Federal agency

to effect inter–agency salary offset; to

furnish a consumer reporting agency

information to obtain commercial credit

reports; to furnish a debt collection

agency information for debt collection

services; to furnish a consumer

reporting agency with delinquency and

default data available to private sector

credit grantors.

DISCLOSURE TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12). Disclosures of debt

information concerning a claim against

an individual may be made from this

system to consumer reporting agencies

as defined in the Fair Credit Reporting

Act (15 U.S.C. 1681a(f)) or the Federal

Claims Collection Act of 1966 (31 U.S.C.

3701(a)(3)).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents.

RETRIEVABILITY:

By name or serial number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 9, Travel and

Transportation Records, IRM 1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Administrative Officers, National

Office; Regional Commissioners, District

Directors, Internal Revenue Service

Center Directors, Computing Center
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56799

Directors, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Government Books of Transportation

Requests and employees to whom books

were issued.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.009

SYSTEM NAME:

Safety Program Files—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees and others involved in

an IRS motor vehicle accident, an

accident or injury on IRS property, or a

tort or personal property claim against

the Service. All individuals issued an

IRS driver’s license are covered by this

system.

CATEGORIES OF RECORDS IN THE SYSTEM:

Individual driving records and license

applications, motor vehicle accident

reports, lost time and no–lost time

personal injury reports, tort and

personal property claims case files,

informal and formal investigative report

files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; Executive Order 12196.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to the Department

of Labor in connection with

investigations of accidents occurring in

the work place; (3) provide information

to other federal agencies for the purpose

of effecting interagency salary offset or

interagency administrative offset; (4)

provide information to consumer

reporting agencies in accordance with

31 U.S.C. 3711(f); (5) provide

information to a debt collection agency

for debt collection services; (6) disclose

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, when

the disclosing agency becomes aware of

an indication of a violation or potential

violation of civil or criminal law or

regulation; (7) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(8) provide information to Officials of

labor organizations recognized under 5

U.S.C. Chapter 71 when relevant and

necessary to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

DISCLOSURE TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12). Disclosures of debt

information concerning a claim against

an individual may be made from this

system to consumer reporting agencies

as defined in the Fair Credit Reporting

Act (15 U.S.C. 1681(f)) or the Federal

Claims Collection Act of 1966 (31 U.S.C.

3701(a)(3)).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents.

RETRIEVABILITY:

Indexed alphabetically by name.

SAFEGUARDS:

Access controls will not be less than

those required by the Automated

Information System Security Handbook,

IRM 2(10)00. Generally, access is

restricted to official use by IRS

employees.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 1, 10, and 18;

Records Control Schedule 114 for

Facilities Management Division—

National Office, IRM 1(15)59.1(14); and

Records Control Schedule 212 for

Regional Commissioner, Assistant

Regional Commissioner (Resource

Management) and District Director, IRM

1(15)59.2(12).

SYSTEM MANAGER(S) AND ADDRESS:

Safety Management Officer, Office of

Research, Planning and Development,

Director, Facilities and Information

Management Systems, National Office;

Director, Human Resources,

Headquarters, appropriate Regional or

District Office; Computing Center

Directors; and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records or seeking to contest its content,

may inquire in accordance with

instructions appearing in 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information originates from IRS

employees, private individuals and

private parties.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.012

SYSTEM NAME:

Emergency Preparedness Cadre

Assignments and Alerting Rosters Files

—Treasury/IRS.
56800 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Key IRS and Treasury personnel.

CATEGORIES OF RECORDS IN THE SYSTEM:

Cadre assignments–personal

information on employees; i.e., name,

address, phone number, family data,

security clearance, relocation

assignment, etc. Alerting rosters–current

listing of individuals by name and title

stating their work and home address

and phone numbers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Individual forms, correspondence

kept in file folders, and electronic

storage.

RETRIEVABILITY:

Cadre assignments are filed by

relocation site and alerting rosters by

title of list.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 18, Security

and Protective Services Records, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Physical Security Section,

Facilities Standards Branch, Facilities

and Information Management Support

Division, National Office. Regional

Office, District Office, Internal Revenue

Service Center, and Austin Compliance

Center Security Officers. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the records are located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Provided by individuals themselves.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.013

SYSTEM NAME:

Identification Media Files System for

Employees and Others Issued IRS ID—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees having one or more

items of identification and federal and

non–federal personnel working in or

visiting IRS facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records contain individual’s name,

home address, and other personal

information and reports on loss, theft, or

destruction of pocket commissions,

enforcement badges and other forms of

identification.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Correspondence file folders, 3 x 7

inch card files, and magnetic media.

RETRIEVABILITY:

Indexed separately by name and

Identification Media serial number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Access to the records is

restricted to official use of Internal

Revenue.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedule 11, Space

and Maintenance Records, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Physical Security Section,

Facilities Standards Branch, Facilities

and Information Management Support

Division, and Chief, Property, Security

and Records unit, National Office;

Regional Offices, District Offices,

Internal Revenue Service Center and

Austin Compliance Center Security

Officers.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

Individual’s name, SSN, address and

type of ID media, plus the approximate

date that he/she was issued and/or

returned the particular item of

identification, would have to be

furnished to the Service office that

issued the item for the Service to be able

to ascertain whether or not the system

contains a record about the individual.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at CFR part 1,

subpart C, appendix B. Inquiries should
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56801

be addressed to the system manager in

the offices where the record is located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is generated by specific

personnel action and is initially

gathered on an application for

employment. The information is

confirmed by the newly hired employee.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.014

SYSTEM NAME:

Motor Vehicle Registration and Entry

Pass Files —Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals requiring continued

access to the facility and parking area

violators.

CATEGORIES OF RECORDS IN THE SYSTEM:

Name of employee, registered owner

of vehicle, branch, telephone number,

description of car, license number,

employee’s signature, name and

expiration date of insurance, parking

violations, decal number.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders, card files.

RETRIEVABILITY:

Indexed by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are periodically

updated to reflect changes and

maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Security Function at Internal

Revenue Service Centers and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

NOTIFICATION PROCEDURES:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR Part 1, Subpart C, Appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager in

the office where the record is located.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is supplied by individual,

except for parking violations

information which is supplied by

Security guard personnel.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.016

SYSTEM NAME:

Security Clearance Files—Treasury/

IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees of the Internal Revenue

Service requiring a security clearance,

having their security clearance canceled

or transferred and individuals who have

violated IRS security regulations

regarding classified national security

information.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records contain individual’s name,

employing office, date of security

clearance, level of clearance, reason for

the need for the national security

clearance, and any changes in such

clearance. Security violations records

contain name of violator, circumstance

of violation and supervisory action

taken.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (2)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains; (3) provide

information to agencies and on a need–

to–know basis to determine the current

status of an individual’s security

clearance.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Correspondence file folders.

RETRIEVABILITY:

Indexed by name and cross filed by

functional area.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Stored in locked security

container in offices which are locked or

guarded during non–work hours.

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 ADDRESS:

Chief, Physical Security Section,

Facilities Standards Branch, Facilities

and Information Management Support

Division, National Office, for security

violations; and Chief, Employment

Branch, Personnel Division, National

Office for security clearances.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.
56802 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records or seeking to contest its content,

may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate system

manager.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is provided by the

employee, his/her supervisor or

employee’s personnel record. Security

violation information is obtained from a

variety of sources, such as guard reports,

security inspections, supervisor’s

reports, Internal Audit Reports, etc.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 34.018

SYSTEM NAME:

Integrated Data Retrieval System

(IDRS) Security Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individual employees who input or

are authorized to input IDRS

transactions or who are subjects of IDRS

inputs.

CATEGORIES OF RECORDS IN THE SYSTEM:

Record logs of the employees who are

authorized access to IDRS and of

employee inputs and inquiries

processed through IDRS terminals.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Disclosures are not made outside the

Department.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, disk, flat paper, lists,

and card files.

RETRIEVABILITY:

Indexed by employee’s social security

number or employer identification

number. Also retrievable by the name of

the taxpayer who is subject of IDRS

inputs.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Record Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Chief, Program Management and

Evaluation Section, Information System

Risk Management Branch, Systems

Management Division, Information

System Management, National Office.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part I,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Austin Compliance Center, or Internal

Revenue Service Center or District

Office servicing the area in which the

individual resides. (See IRS appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Information is supplied by the IRS

employee on standard personnel forms

and computer generated records of all

inputs to IDRS. Data may also be

retrieved from other published systems

of records used in the processing of this

system.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 36.001

SYSTEM NAME:

Appeals, Grievances and Complaints

Records—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, PODs, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (see

IRS appendix A for addresses).

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Applicants for Federal employment,

current and former Federal employees

(including annuitants) who submit

appeals, grievances, or complaints for

resolution.

CATEGORIES OF RECORDS IN THE SYSTEM:

This system of records contains

information or documents relating to a

decision or determination made by an

agency or other appropriate action

organization (e.g., Office of Personnel

Management, Equal Employment

Opportunity Commission, Merit

Systems Protection Board) affecting an

individual. The records consist of the

initial appeal or complaint, letters or

notices to the individual, record of

hearings when conducted, materials

placed into the record to support the

decision or determination, affidavits or

statements, testimonies of witnesses,

investigative reports, instructions to an

agency about action to be taken to

comply with decisions, and related

correspondence, opinions and

recommendations.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 1302, 3301, 3302, 4308, 5115,

5338, 5351, 5388, 7105, 7151, 7154,

7301, 7512, 7701 and 8347, Executive

Order 9830, 10577, 10987, 11222, 11478

and 11491; and Pub. L. 92–261 (EEO Act

of 1972), and Pub. L. 93–259.

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 be only made as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Provide

information to a Member of Congress

regarding the status of an appeal,

complaint or grievance; (2) disclose

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; (3) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56803

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) provide information to

the Department of Justice for the

purpose of litigating an action or

seeking legal advice. Disclosure may be

made during judicial processes; (5)

provide information to other agencies to

the extent provided by law or regulation

and as necessary to report apparent

violations of law to appropriate law

enforcement agencies; (6) provide

records and information to the Office of

Personnel Management, Merit Systems

Protection Board or Equal Employment

Opportunity Commission for the

purpose of properly administering

Federal Personnel Systems in

accordance with applicable laws,

Executive Orders and regulations; (7)

disclose relevant, non–privileged

information to a court, magistrate, or

administrative tribunal, including the

presentation of evidence, disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (10) provide information

to a congressional office in response to

an inquiry made at the request of the

individual to whom the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Card files, flat paper, lists, forms,

folders, binder, microfilm and

microfiche, punch card, and magnetic

media.

RETRIEVABILITY:

Indexed by the names and case

number of the individuals on whom

they are maintained.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00. This is also in

conformance with existing EEOC

regulations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

(a) EEO Discrimination Complaint

Records—Regional Complaints Center

Directors; (b) all other records—

Director, Human Resources Division, or

Chief, Personnel Branch, appropriate

office. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to:

District Director for each District whose

records are to be searched; Service

Center Director for each Service Center

whose records are to be searched;

Director, Martinsburg Computing Center

(for computing center employees only);

Director, Detroit Computing Center (for

computing center employees only);

Director, Austin Compliance Center (for

compliance center employees only);

Regional Commissioner for each

Regional Office whose records are to be

searched; Director, Personnel Division,

National Office; Assistant Commissioner

Human Resources, National Office;

Regional Counsel for each region whose

records are to be searched; Assistant

Chief Counsel (Disclosure Litigation) for

records in the National Office of Chief

Counsel. (See IRS appendix A for

addresses.) Individuals should provide

their name, date of birth, agency in

which employed, and the approximate

date, and the kind of action taken by the

agency when making inquiries about

records.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate official

listed above. Individuals should provide

their name, date of birth, POD,

approximate date, and the kind of action

taken by the agency when requesting

access to, or contest of, records.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

(1) Individual to whom the record

pertains; (2) Agency and/or other

authorized Federal officials; (3)

Affidavits or statements from employee;

(4) Testimony of witnesses; (5) Official

documents relating to the appeal,

grievance, or complaints; (6)

Correspondence from specific

organization or persons.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 36.002

SYSTEM NAME:

Employee Activity Records—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, PODs, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Current and former employees of the

Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

This system contains records and

information relating to voluntary

employee activities and functions which

are not directly related to the mission of

the IRS or any of its functional

components. These records will contain

the names of participants and such

other information only to the extent that

it is necessary for the operation of the

activity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used to: (1)

Disclose information to the Department

of Justice for the purpose of litigation an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (2) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (3) provide information to

officials of labor organization

recognized under 5 U.S.C. Chapter 71

when relevant and necessary to their

duties of exclusive representation; (4)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (5) provide information to

a Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains.
56804 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Indexed by the name of the

individuals on whom they are

maintained.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. This is in conformance

with existing OPM regulations.

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 ADDRESS:

Supervisor of the organizational

segment participating in the activity.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

Inquiring individuals need only provide

their name.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager or

the individual designated to maintain

the record. Inquiring individuals need

only provide their name.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is derived only from the

individual to whom the record pertains.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 36.003

SYSTEM NAME:

General Personnel and Payroll

Records—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, PODs, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center.

Payroll records are maintained at the

Detroit Computing Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Prospective, current and former

employees of the IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:

This system consists of a variety of

records relating to personnel actions

and determinations made about an

individual while employed in the

Federal service. These records contain

data on individuals required by the

Office of Personnel Management (OPM)

and maintained in the Official

Personnel Folder (OPF). The OPF may

also contain letters of commendation;

awards from non–Federal organizations;

recommendations for Federal awards;

awards; reprimands; adverse or

disciplinary charges; records relating to

life insurance, health insurance,

designation of beneficiary; training; and

other records which OPM and IRS

require or permit to be maintained in

the OPF. This system also includes

records which are maintained in

support of a personnel action such as a

position management or position

classification action, a reduction–in–

force action (including such documents

as retention registers and notices), and

priority placement actions. Other

records maintained about an individual

in this system are evaluation records,

including appraisal, expectation and

payout records; employee performance

file (EPF) records (includes performance

ratings); suggestion files; award files;

financial and tax matters; back pay files;

jury duty records; special emphasis

programs records, such as Upward

Mobility and Handicapped; outside

employment statements; clearance upon

separation; Unemployment

Compensation Records; adverse and

disciplinary action files; supervisory

drop files; records relating to personnel

actions correcting a pay problem;

employment of relatives; furlough/recall

records; work measurement records;

emergency notification, employee

locator and current address records;

other records relating to the status of an

individual; Executive Resources records

and Senior Executive Service records;

Management Careers Program records;

and correspondence files pertaining to

any personnel information contained in

this notice. Payroll records included in

this system are data storage and file

records system for processing payroll

and personnel actions, consisting of

records of time and attendance, leave,

tax withholding, bond purchases and

issuances, emergency salaries, overtime

and holiday pay, optional payroll

deductions, and minority group

designator codes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301, 1302, 2951, 4118, 4308

and 4506; and Executive Order 10561.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used to: (1)

Provide information to a prospective

employer of an IRS employee or former

IRS employee; (2) provide data to

update Federal Automated Career

Systems (FACS), Executive Inventory

File, and security investigations index

on new hires, adverse actions, and

terminations; (3) provide information to

a Federal, state, or local agency, other

organizations or individuals in order to

obtain relevant and pertinent

information about an individual which

is necessary for the hiring or retention

of an individual; letting of a contract; or

the issuance of a license, grant or other

benefit; (4) request information from a

Federal, state, or local agency

maintaining civil, criminal, or other

relevant enforcement or other pertinent

agencies; (5) provide information to the

Department of Justice for the purpose of

litigating an action or seeking legal

advice. Disclosure may be made during

judicial process; (6) provide information

to other agencies to the extent provided

by law or regulation and as necessary to

report apparent violation of law to

appropriate law enforcement agencies;

(7) provide information or records,

where there is an indication of a

violation or potential violation of law,

whether civil, criminal, or regulatory in

nature, to any other appropriate agency,

whether Federal, State, or local, charged

with the responsibility of investigating

or prosecuting such violation or charged

with enforcing or implementing the

statute, rule, regulation, or order issued

pursuant thereto or upon request of

such agency when the agency is

investigating the possible violation of

their rules or regulations; (8) provide

records to the Office of Personnel

Management, Merit Systems Protection

Board, Equal Employment Opportunity

Commission, and General Accounting

Office for the purpose of properly

administering Federal Personnel

systems or other agencies’ systems in

accordance with applicable laws,

Executive Orders, and applicable

regulations; (9) provide information to

hospitals and similar institutions or
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56805

organizations involved in voluntary

blood donation activities; (10) provide

information to educational institutions

for recruitment and cooperative

education purposes; (11) provide

information to a Federal, state, or local

agency so that the agency may

adjudicate an individual’s eligibility for

a benefit, such as a state unemployment

compensation board, housing

administration agency and Social

Security Administration; (12) provide

information to financial institutions for

payroll purposes; (13) provide

information to another agency such as

the Department of Labor or Social

Security Administration and state and

local taxing authorities as required by

law for payroll purposes; (14) provide

information to Federal agencies to effect

inter–agency salary offset; to effect

inter–agency administrative offset to the

consumer reporting agency for obtaining

commercial credit reports; and to a debt

collection agency for debt collection

services; (15) provide information to

officials of labor organizations

recognized under 5 U.S.C Chapter 71

when relevant and necessary to their

duties of exclusive representation; (16)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (17) provide information

to a congressional office in response to

an inquiry made at the request of the

individual to whom the record pertains;

(18) disclose relevant, non–privileged

information to a court, magistrate, or

administrative tribunal, including the

presentation of evidence, disclosure to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (19) provide

information to the news media in

accordance with guidelines contained in

28 CFR 50.2 which relate to an agency’s

functions relating to civil and criminal

proceedings; (20) disclosure of

information about particular Treasury

employees may be made to requesting

Federal agencies or non–Federal entities

under approved computer matching

efforts, limited to only those data

elements considered relevant to making

a determination of eligibility under

particular benefit programs

administered by those agencies or

entities or by the Department of the

Treasury or any constituent unit of the

Department, to improve program

integrity, and to collect debts and other

monies owed under those programs.

DISCLOSURE TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12). Disclosures of debt

information concerning a claim against

an individual may be made from this

system to consumer reporting agencies

as defined in the Fair Credit Reporting

Act (15 U.S.C. 1681a(f)) or the Federal

Claims Collection Act of 1966 (31 U.S.C.

3701(a)(3)).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, discs, forms,

punched cards, flat paper, lists, card

files, forms, folders, binders, microfilm

and microfiche.

RETRIEVABILITY:

Records are indexed by any

combination of name, birthdate, social

security number, or employee

identification number.

SAFEGUARDS:

Access controls will be not less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. This is also in

conformance with existing OPM and

GAO regulations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Human Resources Branch,

and Chief, Personnel Branch,

appropriate office (See IRS Appendix A

for addresses); Executive Secretary,

Executive Resources Board (for

executive resource records).

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to:

District Director for each District whose

records are to be searched; Service

Center Director for each Service Center

whose records are to be searched;

Director, Martinsburg Computing Center

(for computing center employees only);

Director, Detroit Computing Center (for

computing center employees only);

Director, Austin Compliance Center (for

compliance center employees only);

Regional Commissioner for each

Regional Office whose records are to be

searched; Director, Human Resources

Division, National Office; for each

appropriate Division in the National

Office; Regional Counsel for each region

whose records are to be searched;

Assistant Chief Counsel (Disclosure

Litigation) for records in the National

Office of Chief Counsel; (See IRS

appendix A for addresses.) Inquiries

should include name, date of birth,

social security number and post–of–

duty.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate official

listed above. Former IRS employees

who wish to gain access to their records

should direct such a request in writing,

including their name, date of birth, and

social security number, to: National

Personnel Records Center, National

Archives and Records Administration,

9700 Page Boulevard, St. Louis,

Missouri 63132.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information in this system of records

either comes from the individual to

whom it applies or is derived from

information supplied by that individual,

except information provided by agency

officials. Payroll information is

compiled from existing master records,

i.e., employees’ official personnel

folders, or the employee. Information is

also obtained directly from an

employee, payroll coordinator, or

administrative officer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 36.005

SYSTEM NAME:

Medical Records—Treasury/IRS.

SYSTEM LOCATION:

(1) Applicants and current IRS

employees: National Office, Regional

Offices, District Offices, PODs, Internal

Revenue Service Centers, Detroit

Computing Center, Martinsburg

Computing Center, and the Austin

Compliance Center. (See IRS appendix

A for addresses.); (2) Former IRS

employees: National Personnel Records

Center, 9700 Page Blvd., St. Louis,

Missouri 63132. Records may also be

maintained in the offices listed under

(1) above.
56806 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Applicants for IRS employment;

(2) Applicants rejected on medical

grounds; (3) Applicants for disability

retirement under the Civil Service

Retirement Law; (4) IRS employees; (5)

Former IRS employees; (6) Visitors of

IRS offices who require medical

attention while on the premises.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Applications for IRS employment

containing information relating to an

individual’s medical qualifications to

hold a position in the IRS; (2)

Applications rejected on medical

grounds. Information relating to an

applicant’s rejection for a position

because of medical reasons; (3)

Disability retirement records.

Information relating to an individual’s

capability (physical or mental) to

satisfactorily perform the duties of the

position he or she holds or held; (4)

Health unit medical records (Federal

civilian employees); (5) Information

relating to an employee’s participation

in an occupational health services

program; (6) Qualification examinations

(Federal employees). Information relates

to pre–employment, or periodic re–

qualification medical examinations to

assure that the incumbents are qualified

(physically and mentally) to

satisfactorily perform the duties of the

position; (7) Fitness–for–duty

examinations. Information relating to a

medical examination to determine an

individual’s physical or mental

condition with respect to ability to

satisfactorily perform the duties of the

position held; (8) Alcohol/drug

employee assistance records.

Information relating to employee

participation in the Federal Civilian

Alcoholism and Drug Abuse Program;

(9) Injury Compensation Records.

Information relating to on–the–job

injuries of employees and former

employees; (10) Records relating to the

Blood Donor Program; (11) Records

relating to drug testing program.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

Medical Information relating to the

Retirement, Life Insurance and Health

Benefits Programs—5 U.S.C. Chapters

81, 87, and 89. Information for Federal

employment—5 U.S.C. 3301.

Information relating to the Alcoholism,

Drug Abuse and Employee Assistance

Programs—Pub. L. 91–616 and 92–255

as amended by Pub. L. 93–282 in regard

to confidentiality of patient records.

Information relating to the Occupational

Health Program—5 U.S.C. 7901.

Information relating to workman’s

compensation—5 U.S.C. 8101.

Information relating to drug testing—5

U.S.C. 7301.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information contained in

these records may be used to: (1)

Provide information to other Federal

agencies responsible for other Federal

benefits programs administered by the

Office of Workers’ Compensation

Programs; Retired Military Pay Centers;

Veterans Administration; Social

Security Administration; Office of

Personnel Management; Private

contractors engaged in providing

benefits under Federal contracts; (2)

disclose information to the Department

of Justice for the purpose of litigating an

action or seeking advice. Disclosure may

be made during judicial processes; (3)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains. (4) disclose

information to other agencies to the

extent provided by law or regulation; (5)

disclosure may be made to the

appropriate Federal, state or local

agency where there is an indication of

a violation or potential violation of law,

whether civil, criminal, or regulatory in

nature; (6) Federal, state, or local

agencies in order to obtain or release

relevant and pertinent information to an

agency decision concerning the hiring

or retention of an individual, the

issuance of a security clearance, the

letting of a contract or the issuance of

a license, grant or other benefit; (7)

disclose information to the Public

Health Service; (8) disclose information

to an individual’s private physician

where medical considerations or the

content of medical records indicate that

such release is appropriate; (9) disclose

information to an agency designated

employee representative where such

representative is required by the Office

of Personnel Management; (10) disclose

information to hospitals and similar

institutions or organizations

participating in blood donor activities;

(11) disclosure of Alcoholism, Drug

Abuse, and Employee Assistance

records are limited under Public Laws

91–616, 92–255, and 93–282; (12)

disclose information to the Equal

Employment Opportunity Commission

when needed to resolve a complaint;

(13) disclose relevant, non–privileged

information to a court, magistrate, or

administrative tribunal in the course of

presenting evidence, including

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (14) provide information to

officials of labor organizations

recognized under 5 U.S.C. Chapter 71

when relevant and necessary to their

duties of exclusive representation; (15)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, discs, flat paper,

lists, forms, folders, card files, microfilm

and microfiche.

RETRIEVABILITY:

Records are indexed by name, social

security number, date of birth and/or

claim number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Human Resources Branch, or

Chief, Personnel Branch, appropriate

office; Associate Chief Counsel (Finance

and Management), Regional and District

Counsels. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to:

District Director for each District whose

records are to be searched; Service

Center Director for each Service Center

whose records are to be searched;

Director, Martinsburg Computing Center

(for Computing Center employees only);

Director, Detroit Computing Center (for

Computing Center employees only);

Director, Austin Compliance Center (for

Compliance Center employees only);

Regional Commissioner for each

Regional Office whose records are to be

searched; Director, Human Resources

Branch, National Office; Chief,

Management and Administration,

National Office; Regional Counsel for

each region whose records are to be

searched; Assistant Chief Counsel
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56807

(Enforcement Litigation— Disclosure

Litigation) for records in the National

Office of Chief Counsel. (See IRS

appendix A for addresses.) Former

employees should direct inquiries to:

The National Personnel Records Center,

9700 Page Blvd., St. Louis, Missouri

63132. Individuals requesting

information about this system of records

should provide their full name, date of

birth, social security number, name and

address of office in which currently or

formerly employed in the Federal

service, and annuity account number, if

any has been assigned.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate official

listed above.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

(1) The individual to whom the record

pertains; (2) private physicians; (3)

Medical institutions; (4) Office of

Workers’ Compensation Programs; (5)

Military Retired Pay Systems Records;

(6) Federal civilian retirement systems

other than Civil Service Retirement

System; (7) General Accounting office

pay, leave allowance cards; (8) OPM

Retirement, Life Insurance and Health

Benefits Records System; (9) OPM

Personnel Management Records System.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 36.008

SYSTEM NAME:

Recruiting, Examining and Placement

Records—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, PODs, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center, (see

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Applicants for IRS employment,

current and former employees.

CATEGORIES OF RECORDS IN THE SYSTEM:

These records contain information

relating to education, training,

employment history and earnings, tests,

results of written tests, test scores,

qualification determinations,

evaluations, appraisals of potential,

interview records, responses to test

items and questionnaires, honors, and

awards or fellowships. Other

information maintained in the records

includes military service, date of birth,

birthplace, SSN, home address. Records

may also be maintained on suitability

determinations, employee participation

in special emphasis, placement and

recruiting programs, and employee

turnover records. This system also

includes correspondence files relating to

the above mentioned records. Personnel

research and test validation records are

included in this system.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 1302, 3109, 3301, 3302, 3304,

3306, 3307, 3309, 3313, 3317, 3318,

3319, 3326, 3349, 4103, 5532, 5533 and

5723; Executive Order 10577 and 11103.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used to: (1)

Disclose information to the Department

of Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (2) disclose information to

other agencies to the extent provided by

law or regulation and as necessary to

report apparent violations of law to

appropriate law enforcement agencies;

(3) disclose information and records to

the Office of Personnel Management,

Merit Systems Protection Board, or the

Equal Employment Opportunity

Commission, for the purpose of properly

administering Federal Personnel

Systems in accordance with applicable

laws, Executive Orders and regulations;

(4) refer applicants to officials of Federal

government agencies for purposes of

consideration for placement in positions

for which an applicant has applied and

is qualified; to state and local

governments with permission of an

applicant for the purpose of

employment consideration; and to refer

current IRS employees to Federal

agencies for consideration for transfer,

reassignment, and promotion; (5)

disclose information to educational

institutions in connection with

recruiting efforts; (6) disclose

information or records where there is an

indication of a violation or potential

violation of law, whether civil, criminal

or regulatory in nature, to any other

appropriate agency, whether Federal,

state or local charged with the

responsibility of investigating or

prosecuting such violation or charged

with enforcing or implementing the

statute, or rule; (7) request information

from a Federal, state or local agency

maintaining civil, criminal, or other

relevant enforcement or other pertinent

information, such as licenses, if

necessary to obtain relevant information

to an agency decision concerning the

hiring or retention of an employee, the

issuance of a security clearance, the

letting of a contract, or the issuance of

a license, grant or other benefit; (8)

provide information to a Federal agency,

in response to its request, in connection

with the hiring or retention of an

employee, the letting of a contract, or

issuance of a license, grant, or other

benefit by the requesting agency to the

extent that the information is relevant

and necessary to the requesting agency’s

decision on that matter; (9) disclose

relevant, non–privileged information to

a court, magistrate, or administrative

tribunal, including the presentation of

evidence, disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (10) provide information to

officials of labor organizations

recognized under 5 U.S.C. chapter 71

when relevant and necessary to their

duties of exclusive representation; (11)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (12) provide information

to a Congressional office in response to

an inquiry made at the request of the

individual to whom the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic tapes, punched cards, discs,

card files, lists, flat paper, microfilm,

microfiche, forms and folders.

RETRIEVABILITY:

Records are indexed by name,

combination of birth date, social

security account number, and an

identification number that is applicable.

SAFEGUARDS:

Access Controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00. This is in conformance

with existing OPM regulations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.
56808 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SYSTEM MANAGER(S) AND ADDRESS:

Director, Human Resources Branch, or

Chief, Personnel Branch, appropriate

office. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to:

District Director for each District whose

records are to be searched; Service

Center Director for each Service Center

whose records are to be searched;

Director, Martinsburg Computing Center

(for Computing Center employees only);

Director, Detroit Computing Center (for

Computing Center employees only);

Director, Austin Compliance Center (for

Compliance Center employees only);

Regional Commissioner for each

Regional Office whose records are to be

searched; Director, Personnel Branch,

National Office; Chief, Management and

Administration, National Office; or

other appropriate official. (See appendix

A.) Individuals should provide name,

date of birth, social security number,

identification number (if known),

approximate date of record, and title of

examination or announcement with

which concerned.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate official

as listed above. This system of records

may not be accessed for purposes of

inspection or for contest of content of

Treasury Forms 4825 (Evaluation of

Candidates for Initial Executive

Placement) and Treasury Form 4245

(Report of Managerial Potential)

prepared prior to September 27, 1975.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information in this system of records

either comes from the individual to

whom it applies or is derived from

information he or she supplied, except

reports from medical personnel on

physical qualification; results of

examination which are made known to

applicants and vouchers supplied by

references the applicant lists.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 36.009

SYSTEM NAME:

Retirement, Life Insurance and Health

Benefits Records System—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, PODs, Internal Revenue

Service Centers, the Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center (see

IRS appendix A for addresses.) For

former employees: Records Division,

Bureau of Retirement, Insurance and

Occupational Health, Office of

Personnel Management, Boyers,

Pennsylvania.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) IRS employees who are covered by

the Civil Service Retirement System

(CSRS) or the Federal Employees

Retirement System (FERS); (2) IRS

employees who have either declined or

are covered by the Federal Employees’

Group Life Insurance Program or the

Federal Employees’ Health Benefits

Program.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Documentation of Federal service

creditable under CSRS/FERS; (2)

Documentation of coverage or

declination of coverage under the

Federal Employees’ Group Life

Insurance Program, and the Federal

Employees’ Health Benefits Program; (3)

Documentation of claim for refund or

for annuity benefits under CSRS/FERS;

(4) Documentation of claim for survivor

annuity or death benefits under CSRS/

FERS; (5) Medical records supporting

claims for disability retirement under

CSRS/FERS; (6) Designations of

beneficiary for benefits payable under

CSRS/FERS or the Federal Employees’

Group Life Insurance Program; (7) All

other information necessary to enable

offices to recruit annuitants for short

term assignments and to send them

requested publications.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. Chapters 83, 87, and 89.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used to: (1)

Provide information to the Office of

Workers’ Compensation Programs,

Veterans Administration Pension

Benefits Program, Social Security Old

Age, Survivor and Disability Insurance

and Medicare Programs, and Federal

civilian employee retirement systems

other than the Civil Service Retirement

System, when requested by that

program or system or by the individual

covered by this system of records, for

use in determining an individual’s

claim for benefits under such system; (2)

provide information necessary to

support a claim for life insurance

benefits under the Federal Employees’

Group Life Insurance Program to the

Office of Federal Employees’ Group Life

Insurance, 4 East 24th Street, New York,

N.Y. 10010; (3) provide information

necessary to support a claim for health

insurance benefits under the Federal

Employees’ Health Benefits Program to

a health insurance carrier or plan

participating in the program; (4)

disclose information to the Department

of Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (5) provide information to

other agencies to the extent provided by

law or regulation and as necessary to

report apparent violations of law to

appropriate law enforcement agencies;

(6) disclose information to a Federal,

state, or local agency, maintaining civil,

criminal or other relevant enforcement

information or other pertinent

information, which has requested

information relevant to or necessary to

the requesting agency’s or the bureau’s

hiring or retention of an individual, or

issuance of a security clearance, license,

contract, grant, or other benefit; (7)

provide information and records to the

Office of Personnel Management for the

purpose of properly administering

Federal Personnel Systems in

accordance with applicable laws,

Executive Orders and regulations; (8)

provide information to an agency

designated employee representative

when such representative is required

under Office of Personnel Management

regulations; (9) provide information to

hospitals and similar institutions to

verify an employee’s coverage in the

Federal Employees’ Health Benefits

Program; (10) provide information to the

Equal Employment Opportunity

Commission when needed to resolve a

complaint; (11) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (12) provide information to
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56809

officials of labor organizations

recognized under 5 U.S.C. Chapter 71

when relevant and necessary to their

duties of exclusive representation; (13)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (14) provide information

to a Congressional office in response to

an inquiry made at the request of the

individual to whom the record pertains.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, punched cards,

discs, forms, flat paper, card files, lists,

folders, microfilm and microfiche.

RETRIEVABILITY:

Records are indexed by name, social

security number, birth date, and by

annuity or death claim number.

SAFEGUARDS:

Access Controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. This is also in

conformance with existing OPM

regulations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Human Resources Branch,

and Chief, Personnel Branch,

appropriate office. Associate Chief

Counsel (Finance and Management),

Regional and District Counsels. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

(1) Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR, part 1, subpart C, appendix

B. Inquiries should be addressed to:

District Director for each District whose

records are to be searched; Service

Center Director for each Service Center

whose records are to be searched;

Director, Martinsburg Computing Center

(for Computing Center employees only);

Director, Detroit Computing Center (for

Computing Center employees only);

Director, Austin Compliance Center (for

Compliance Center employees only);

Regional Commissioner for each

Regional Office whose records are to be

searched; Director, Human Resources

Branch, National Office; Chief,

Management and Administration,

National Office; Regional Counsel for

each region whose records are to be

searched; Assistant Chief Counsel

(Enforcement Litigation—Disclosure

Litigation) for records in the National

Office of the Chief Counsel. (See IRS

Appendix A for addresses); (2) If the

individual is retired from Federal

service he should direct inquiries to:

Associate Director for Compensation,

Office of Personnel Management, 1900 E

Street, NW, Washington, DC 20415; (3)

if the individual is not retired, but has

been separated from Federal service, he

should direct inquiries to: National

Personnel Records Center, 9700 Page

Blvd., St. Louis, Missouri 63132.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the appropriate official

listed above. Individuals requesting

information in this system of records

should provide their full name, date of

birth, social security number, claim

number, if assigned, and the POD in

which currently or formerly employed.

CONTESTING RECORDS PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

The information in this system is

obtained from the following sources: (1)

The individual whom the information is

about; (2) GAO Pay, Leave and

Allowance Records System; (3) OPM

Personnel Management Records System;

(4) NARA National Personnel Records

Center; (5) OPM Medical Records

System; (6) Federal civilian retirement

systems other than Civil Service

Retirement System and Federal

Employees’ Retirement System; (7)

Military retired pay system records; (8)

Office of Workers’ Compensation

Programs; (9) Veterans Administration

Pension Benefits Programs; (10) Social

Security, Old Age, Survivor and

Disability Insurance and Medicare

Programs.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 37.001

SYSTEM NAME:

Abandoned Enrollment

Applications—Treasury/IRS.

SYSTEM LOCATION:

Washington National Records Center,

National Archives and Records

Administration, General Services

Administration, Washington, DC 20409.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals who applied for

enrollment to practice before the

Internal Revenue Service but

subsequently abandoned their

applications.

CATEGORIES OF RECORDS IN THE SYSTEM:

Application for enrollment to practice

before the Internal Revenue Service and,

in some cases, information regarding

individuals’ fitness for enrollment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

ROUTINE USES OF RECORD MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Disclosure of returns and return

information may be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, State, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, State or local agency

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions
56810 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Original application form and

information relating to it.

RETRIEVABILITY:

Indexed by name of applicant.

SAFEGUARDS:

Those safeguards in effect at Federal

Records Center.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Ave., NW, Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of Practice,

PC:E:P, Internal Revenue Service, 801

Pennsylvania Avenue, NW, Washington,

DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by (1) the

applicant; (2) individuals; (3) the

Internal Revenue Service; (4) other

government agencies, and (5)

professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 37.002

SYSTEM NAME:

Files containing derogatory

information about individuals whose

applications for enrollment to practice

before the IRS have been denied and

Applicant Appeal Files—Treasury/IRS.

SYSTEM LOCATION:

(1) Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW, Washington, DC 20224;

(2) Washington National Record Center,

National Archives and Records

Administration, General Services

Administration, Washington, DC 20409.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals whose applications for

enrollment to practice before the

Internal Revenue Service have been

denied, including those who have

appealed such denial.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

applications and eligibility for

enrollment to practice before the

Internal Revenue Service.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, State or local agency

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Dispose 25 years after case closed;

transfer to Federal Records Center 5

years after case closed except for a

random selection of a small number of

disciplinary cases to be made at 5 year

intervals for retention.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW, Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue, NW,

Washington, DC 20224.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56811

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1)

Individuals; (2) the Internal Revenue

Service; (3) other Government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.003

SYSTEM NAME:

Closed Files Containing Derogatory

Information About Individuals’ Practice

Before the Internal Revenue Service and

Files of Attorneys and Certified Public

Accountants Formerly Enrolled to

Practice—Treasury/IRS.

SYSTEM LOCATION:

(1) Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224;

(2) Washington National Records

Administration, National Archives and

Records Service, General Services

Administration, Washington, DC 20409.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals eligible to practice before

the Internal Revenue Service (attorneys,

certified public accountants and

enrolled agents).

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

enrollments to practice before the

Internal Revenue Service and derogatory

and other information regarding such

practice.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Dispose 25 years after case closed;

transfer to Federal Records Center 5

years after case closed except for a

random selection of a small number of

disciplinary cases to be made at 5–year

intervals for retention.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue, NW,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1)

Individuals, (2) Internal Revenue

Service, (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.004

SYSTEM NAME:

Derogatory Information (No Action)—

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Attorneys, certified public

accountants, enrolled agents and others.

CATEGORIES OF RECORDS IN THE SYSTEM:

Such files contain derogatory

information concerning attorneys,

certified public accountants, and

enrolled agents and others over whom

there is no current jurisdiction, where

such information is subject to future

development, or where such

information is not sufficiently serious to

be currently considered a case file.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return
56812 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Dispose after 5 years by burning.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue, NW,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by (1)

individuals, (2) the Internal Revenue

Service, (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.005

SYSTEM NAME:

Present Suspensions and Disbarments

Resulting from Administrative

Proceeding—Treasury/IRS.

SYSTEM LOCATION:

(1) Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW, Washington, DC 20224;

(2) Washington National Records

Center, National Archives and Records

Service, General Services

Administration, Washington, DC 20409

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals formerly eligible to

practice before the Internal Revenue

Service but now either suspended or

disbarred from such practice after being

accorded due notice and opportunity for

hearing.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

enrollment to practice before the

Internal Revenue Service, derogatory

and other information regarding such

practice, and record of proceedings.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Transfer

information regarding suspension or

disbarment of attorneys, certified public

accountants and enrolled agents to

professional organizations; (2) disclose

pertinent information to appropriate

Federal, State, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

implementing, a state, 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 regulation; (3)

disclose information to a Federal, state,

or local agency, maintaining civil,

criminal or other relevant enforcement

information or other pertinent

information, which has requested

information relevant to or necessary to

the requesting agency’s or the bureau’s

hiring or retention of an individual, or

issuance of a security clearance, license,

contract, grant, or other benefit; (4)

disclose relevant, non–privileged

information to a court, magistrate, or

administrative tribunal, including the

presentation of evidence, disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (5) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (6) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (7) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56813

RETENTION AND DISPOSAL:

Dispose 25 years after case closed;

transfer to Federal Records Center 5

years after case closed except for a

random selection of a small number of

disciplinary cases to be made at 5–year

intervals for retention.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW, Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1)

Individuals, (2) Internal Revenue

Service, (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.006

SYSTEM NAME:

General Correspondence File—

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW, Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

General public.

CATEGORIES OF RECORDS IN THE SYSTEM:

General inquiries and comments from

the general public.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

implementing, a state, 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 regulation; (2)

disclose information to a Federal, state,

or local agency, maintaining civil,

criminal or other relevant enforcement

information or other pertinent

information, which has requested

information relevant to or necessary to

the requesting agency’s or the bureau’s

hiring or retention of an individual, or

issuance of a security clearance, license,

contract, grant, or other benefit; (3)

disclose relevant, non–privileged

information to a court, magistrate, or

administrative tribunal, including the

presentation of evidence, disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (4) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (5) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to any agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Correspondence is indexed

alphabetically by writer.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Destroyed after 3 years.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P,Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

has been provided by the general public.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 37.007

SYSTEM NAME:

Inventory—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Attorneys, certified public

accountants and enrolled agents about

which alleged misconduct in their

practice before the Internal Revenue

Service is being reviewed and

evaluated; (2) Appraisers who have been

referred to the Director of Practice for

review and evaluation of conduct which

resulted in assessment of a penalty

under 26 U.S.C. 6701(s); and (3)

Applicants for enrollment to practice

before the Internal Revenue Service
56814 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

whose applications are being reviewed

and evaluated.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

enrollment or eligibility to practice

before the Internal Revenue Service, and

information relating to their conduct in

such practice; and information relating

to appraisers and applicants for

enrollment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Dispose 25 years after case closed;

transfer to Federal Records Center 5

years after case is closed except for a

random selection of a small number of

disciplinary cases to be made at 5–year

intervals for retention.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1)

Individuals, (2) Internal Revenue

Service, (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.008

SYSTEM NAME:

Register of Docketed Cases and

Applicant Appeals—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals against whom complaints

have been filed with the Office of

Director of Practice pursuant to title 31,

CFR, subpart C, section 10.54, for

alleged violation of the regulations

governing practice before the Internal

Revenue Service and individuals who

have appealed to the Secretary of the

Treasury, the denials of their

application for enrollment to practice

before the Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

Record of actions taken in cases

docketed for hearings and record of

actions taken on appeals from denials of

applications for enrollment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56815

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Loose–leaf binders.Retrievability:

Indexed by complaint number and by

name of the individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1) This

office, (2) administrative law judges and

(3) the Internal Revenue Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 37.009

SYSTEM NAME:

Enrolled agents and Resigned

Enrolled Agents (Action pursuant to 31

CFR 10.55(b))—Treasury/IRS.

SYSTEM LOCATION:

(1) Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224;

(2) Washington National Records

Administration, National Archives and

Records Service, General Services

Administration, Washington, DC 20409.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Those individuals who are currently

enrolled to practice before the Internal

Revenue Service and those who were

formerly enrolled to practice before the

Internal Revenue Service and who

resigned from such enrollment.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

applications for enrollment to practice

before the Internal Revenue Service and

derogatory and other information

regarding such practice.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Destroyed 60 years after enrollment.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue
56816 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by (1)

individuals, (2) Internal Revenue

Service; (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 37.010

SYSTEM NAME:

Roster of Former Enrollees –Treasury/

IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Attorneys and certified public

accountants who were enrolled to

practice before the Internal Revenue

Service prior to enactment of the

Agency Practice Act, Title 5 U.S. Code,

Section 500 and former enrolled agents

who do not renew their enrollment.

CATEGORIES OF RECORDS IN THE SYSTEM:

This system contains individuals’

names, addresses, professions, the dates

of their enrollments and the expiration

dates of such enrollments.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, state, or foreign agencies

responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Loose–leaf binders.

RETRIEVABILITY:

Indexed by profession (i.e., attorney

or certified public accountant) and by

the individual’s name.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in records in

this system has been provided by: (1)

Individuals and (2) the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 37.011

SYSTEM NAME:

Present Suspensions from Practice

before the Internal Revenue Service—

Treasury/IRS.

SYSTEM LOCATION:

(1) Internal Revenue Service, Office of

Director of Practice, 801 Pennsylvania

Avenue, NW., Washington, DC 20224;

(2) Washington National Records

Administration, National Archives and

Records Service, General Services

Administration, Washington, DC 20409.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Attorneys, certified public

accountants and enrolled agents who

have offered their consent to voluntary

suspension from practice before the

Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to individuals’

enrollment or eligibility to practice

before the Internal Revenue Service,

derogatory and other information

relating to their conduct in such

practice.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

31 U.S.C. 330.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in

these records may be used: Disclosure of

returns and return information may be

made only as provided by 26 U.S.C.

6103. Records other than returns and

return information may be used to: (1)

Disclose pertinent information to

appropriate Federal, state, or foreign
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56817

agencies responsible for investigating or

prosecuting the violations of, or for

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

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (6) provide information to

the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:

Dispose 25 years after case closed;

transfer to Federal Records Center 5

years after case closed except for a

random selection of a small number of

disciplinary cases to be made at 5–year

intervals for retention.

SYSTEM MANAGER(S) AND ADDRESS:

Director of Practice, PC:E:P, Internal

Revenue Service, 801 Pennsylvania

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals wishing to be notified if

they are named in this system of

records, or gain access to records

maintained in this system must submit

a written request containing the

following elements: (1) Identify the

record system; (2) Identify the category

and type of records sought; (3) Provide

at least two items of secondary

identification (date of birth, employee

identification number, dates of

employment or similar information).

Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

contents, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Director of

Practice, PC:E:P, Internal Revenue

Service, 801 Pennsylvania Avenue,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information contained in this system

may have been provided by: (1)

Individuals, (2) the Internal Revenue

Service, (3) other government agencies,

and (4) professional organizations.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),

(e)(4)(I) and (f) of the Privacy Act

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

Treasury/IRS 38.001

SYSTEM NAME:

General Training Records—Treasury/

IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees who have participated

in or who may be scheduled for training

activities (students, instructors, program

managers, etc.). Other Federal or non–

Government individuals who have

participated in or assisted with training

programs (students, instructors, course

developers, interpreters, etc.).

CATEGORIES OF RECORDS IN THE SYSTEM:

Variety of records containing

information about an individual related

to training, such as: course rosters,

student registrations, nomination forms,

course evaluations, instructor lists,

individual development plans,

counseling records, examination

materials, payment records, and other

recordations of training necessary for

reporting and evaluative purposes.

Some records within this system may

also be contained in TR/IRS 36.003,

General Personnel Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. Chapter 41; Executive Order

11348.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information from these

records may be used to: (1) Disclosure

of information to the Department of

Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (2) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(3) provide input data for the automated

Training CPDF at the Office of

Personnel Management.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, index cards, forms,

or flat paper.

RETRIEVABILITY:

Computer records are indexed by

social security account numbers, course

titles, dates of training, location of

training and by specific employee

information (i.e., name, title, grade,

etc.); other records are indexed by name

and course title.

SAFEGUARDS:

Access Controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Individual computer

records are available to those persons at

OPM, Treasury or IRS who are directly

involved with the training function.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 301—

General Records Schedules, IRM

1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:

All Branch Chiefs, Training and

Development Division, and Office of the

Assistant Commissioner (International),

at the National Office; Chiefs, Training

and Development Branches, and Chiefs,

Human Resources Branches, at Regional
56818 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

and District Offices and Internal

Revenue Service Centers; training

managers at the Detroit and Martinsburg

Computing Centers and the Austin

Compliance Center. (see appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR, part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager(s)

in the office(s) where records to be

searched are located. (See appendix A

for addresses.)

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Information is extracted from

participant registration forms,

individual development plans, skill

surveys, personnel records, and other

forms as may be developed and

prescribed by OPM, Treasury, and IRS

Training Personnel.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 42.001

SYSTEM NAME:

Examination Administrative File—

Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(Examination) and Office of the

Assistant Commissioner (International),

National Office; Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Any taxpayer who is being considered

for examination or is being or has been

examined for tax determination

purposes, i.e., income, estate and gift,

excise, or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records containing investigatory

materials required in making a tax

determination or other verification in

the administration of tax laws and all

other related sub–files directly related to

the processing of the tax case. This

system also includes other management

material related to a case and used for

tax administrative purposes, including

the appeals process and systems

formerly published as 42.018, 42.023,

and 42.025.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

and 7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USES AND

THE PURPOSES OF SUCH USES:

Disclosure of returns and return

information may be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents, machine–sensible

data media, microfilm.

RETRIEVABILITY:

By taxpayer’s name, taxpayer

identification number (social security

number or employer identification

number) and document locator number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 202 for

Examination—Regional and District

Offices, IRM 1(15)59.22.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination) and Assistant

Commissioner (International); Officials

maintaining the system—Assistant

Commissioner (Examination), Assistant

Commissioner (International) District

Directors, Internal Revenue Service

Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system is exempt from the

notification provisions of the Privacy

Act.

RECORD ACCESS PROCEDURES:

This system is exempt from the access

and contest provisions of the Privacy

Act.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

(1) Taxpayers’ returns; (2) taxpayer’s

books and records; (3) informants and

third party information; (4) city and

state governments; (5) other Federal

agencies; (6) examinations of related

taxpayers; (7) examinations of other

taxpayers, and (8) taxpayer’s

representative.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.008

SYSTEM NAME:

Audit Information Management

System (AIMS)—Treasury/IRS.

SYSTEM LOCATION:

This system is composed of (1)

computer files located at each

jurisdictional IRS Service Center (where

tax return is under examination

control); (2) video terminals located at

each jurisdictional district (served by an

IRS Service Center), National Office,

and the Austin Compliance Center; and

(3) group control card forms 5345 and

5354 (including temporary and interim

processing files for management and

control purposes), located at each

jurisdictional district office. Items

described under (3) above are subfiles of

the AIMS System. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers whose tax returns are

under the jurisdiction of the

Examination Division. Examiners

assigned to taxpayer cases.

CATEGORIES OF RECORDS IN THE SYSTEM:

Tax return information from the

Master File, Tax return status and

location changes, Examination Closing

information on examined and non–

examined tax returns, examiner’s name,

including related internal management

information and a code identifying

taxpayers that threatened or assaulted

IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56819

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Computer, microfiche, paper.

RETRIEVABILITY:

By taxpayer identification number

(social security number or employer

identification number).

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Computer Record: Examined closings,

surveyed claims and some types of non–

examined closings are dropped from the

data base 60 days after closing or when

assessment verification is completed,

whichever is later. The balance of non–

examined closings are dropped at the

end of the month following the month

of closing. Paper Records: Generally,

AIMS forms are destroyed within 90

days of the closing. Exceptions include:

(1) The charge–out which becomes part

of the case file and is sent to the Federal

Records Center with the case; (2)

Examination request forms which

become the Examination group’s control

card; and (3) The Examination group’s

control card which is retained in a

closed file for 3 years (in the case of

field examinations) and 90 days (in the

case of office examinations). Authority:

Records Disposition Handbooks, IRM

1(15)59.1 through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination). Officials maintaining the

system—Assistant Regional

Commissioners (Examination), District

Directors, Internal Revenue Service

Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system is exempt from the

notification provisions of the Privacy

Act.

RECORD ACCESS PROCEDURES:

This system is exempt from the access

and contest provisions of the Privacy

Act.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax Returns and Examination files.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.013

SYSTEM NAME:

Project Files for the Uniform

Application of Laws as a Result of

Technical Determinations and Court

Decisions—Treasury/IRS.

SYSTEM LOCATION:

District offices. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals grouped as to project, i.e.,

individual shareholders of a corporation

where a determination having a tax

effect has been made.

CATEGORIES OF RECORDS IN THE SYSTEM:

Listing of individuals and their

income tax information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents and magnetic

media.

RETRIEVABILITY:

By taxpayer’s name and social

security number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 102 for

Examination Division—National Office,

IRM 1(15)59.12.

SYSTEM MANAGER(S) AND ADDRESS:

Officials prescribing policies and

practices—Assistant Commissioner

(Examination) and Assistant

Commissioner (International). Officials

maintaining the system—Director of

District where the taxpayer resides. (See

IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director in

the District where the records are

located. (See IRS appendix A for

addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

(1) Shareholder records, (2)

individual’s tax return, and (3)

examination of related taxpayer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 42.014

SYSTEM NAME:

Internal Revenue Service Employees’

Returns Control Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Any individual who is employed by

the Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

Alphabetical listing of employee,

income tax return information including

prior examination results and other tax

related information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents, machine–sensible

data media, microfilm.
56820 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

RETRIEVABILITY:

By employee’s name and social

security number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are periodically

updated to reflect changes and retained

as long as the individual is employed.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination). Officials maintaining the

system—Director of District where

individual resides. (See IRS appendix A

for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director in

the District where the records are

located. (See IRS appendix A for

addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Employee’s tax return.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 42.016

SYSTEM NAME:

Classification/Centralized Files and

Scheduling Files—Treasury/IRS.

SYSTEM LOCATION:

District Offices,Internal Revenue

Service Center, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals whose returns or claims

are classified for examination.

CATEGORIES OF RECORDS IN THE SYSTEM:

Individuals’ tax returns/claims and

other information, including

information reports considered in

screening/classifying of an individual’s

return or claim for refund.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents, computer printouts,

magnetic media.

RETRIEVABILITY:

By taxpayer’s name and social

security number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Returns/claims accepted as filed are

returned to System of Records 22.034.

Returns/claims selected for examination

become part of System of Records

42.001. Other information is retained

until associated with returns/claims or

two years, whichever occurs first.

Authority: Records Disposition

Handbook IRM 1(15)59.1 through IRM

1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination). Officials maintaining the

system—District Directors, Internal

Revenue Service Center Directors, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system is exempt from the

notification provisions of the Privacy

Act.

RECORD ACCESS PROCEDURES:

This system is exempt from the access

and contest provisions of the Privacy

Act.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

(1) Tax returns, (2) requests from

taxpayer, and (3) requests from

Collection Division for prompt

examination.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.017

SYSTEM NAME:

International Enforcement Program

Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(International), National Office; District

Offices, and Internal Revenue Service

Centers. (See IRS appendix A for

addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Any individual having foreign

business/financial activities.

CATEGORIES OF RECORDS IN THE SYSTEM:

Listing of individuals, identification

numbers (if known), summary of

income expenses, financial information

as to foreign operations or financial

transactions, acquisition of foreign

stock, controlling interest of a foreign

corporation, organization or

reorganization of foreign corporation

examination results, information

concerning potential tax liability, etc.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents, microfilm, machine

sensible magnetic media.

RETRIEVABILITY:

By individual’s name and social

security number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56821

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are periodically

updated to reflect changes and retained

as long as the individual has substantial

foreign business/financial activities.

SYSTEM MANAGER(S) AND ADDRESS:

Officials prescribing policies and

practices—Assistant Commissioner

(Examination) and Assistant

Commissioner (International). Officials

maintaining the system—Assistant

Commissioner (International), District

Directors, Internal Revenue Service

Center Directors. (See IRS appendix A

for addresses.)

NOTIFICATION PROCEDURE:

This system is exempt from the

notification provisions of the Privacy

Act.

RECORD ACCESS PROCEDURES:

This system is exempt from the access

and contest provisions of the Privacy

Act.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

(1) European treaty countries, (2)

individual’s tax returns, (3) examination

of related taxpayers, and (4) public

sources of information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.021

SYSTEM NAME:

Compliance Programs and Projects

Files—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers that may be involved in tax

evasions schemes, including

withholding noncompliance or other

areas of noncompliance grouped by

industry, occupation, or financial

transactions, and other; e.g., return

preparers, political contributions,

corporate kickbacks, questionable Forms

W–4.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records pertaining to individuals in

projects and programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, machine–sensible data

media, microfilm, and magnetic media.

RETRIEVABILITY:

By taxpayer’s name and social

security number or document locator

number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

W–4 paper case files and National

Computer Center (NCC) magnetic tape

records are destroyed two years after the

cases have been inactive. Records

associated with the examination of

returns are disposed of in accordance

with the established Retention Schedule

1(15)59.22, Records Control Schedule.

Records not associated with the

examination of returns will be destroyed

at the completion of the program or

project, or in accordance with Records

Disposition Handbooks, IRM 1(15)59.1

through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination). Officials maintaining the

system—District Directors, Internal

Revenue Service Center Directors, and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

(1) Taxpayer’s return, (2) taxpayer’s

books and records, (3) informants and

third party information, (4) city, state

government, (5) other Federal agencies,

(6) examinations of related taxpayers,

and (7) taxpayer’s employer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.027

SYSTEM NAME:

Data on Taxpayers Filing on Foreign

Holdings—Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(International), National Office,

Regional Offices, District Offices,

Philadelphia Internal Revenue Service

Center, and the Detroit Computing

Center. (see IRS appendix A for

addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals required to file Form

5471, Information Return with respect

to a Foreign Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:

Names of individuals filing on foreign

holdings.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic tape in Detroit Computing

Center and Philadelphia Service Center;

Paper at other listed locations,

machine–sensible data media and

microfilm.

RETRIEVABILITY:

By taxpayer’s name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of

within three years.
56822 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(International), National Office. Officials

maintaining the system— District

Directors; Regional Commissioners;

Assistant Commissioner (Examination)

and Assistant Commissioner

(International), National Office;

Director, Detroit Computing Center;

Assistant Commissioner (Taxpayer

Services), National Office. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director for

each district whose records are to be

accessed or contested, or to the

directors, or Assistant Commissioner

(International) in the case of records in

the National Office. (See IRS appendix

A for addresses.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Form 5471 only.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 42.029

SYSTEM NAME:

Audit Underreporter Case File—

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers,

Martinsburg Computing Center, and the

Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Recipients of income who appear not

to have declared on their income tax

returns (Forms 1040, 1040A, and

1040EZ) all income paid to them in the

tax year under study.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records maintained are taxpayer (i.e.,

payee) entity records containing payee

name, address, taxpayer identification

number, and other indicators relating to

entity maintenance; and income records

containing the types and amounts of

income received/reported, and

information identifying the income

payer.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSE OF SUCH USES:

Disclosure of returns and return

information may be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media.

RETRIEVABILITY:

By matching social security number

and name control.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are retained for one

year and then magnetically erased.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination), National Office. Officials

maintaining the system—Internal

Revenue Service Centers Directors and

the Austin Compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purpose of inspection or for

contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Information returns filed by payers

and Forms 1040, 1040A, and 1040EZ.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 42.030

SYSTEM NAME:

Discriminant Function File (DIF)—

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers and

the Austin Compliance Center. (See IRS

appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals whose income tax returns

have a DIF Score higher than a cutoff

score determined by Examination and

International, indicating high audit

potential, based on formulae prescribed

by Examination.

CATEGORIES OF RECORDS IN THE SYSTEM:

Document Locator Number of the

return, the Regional and District Offices

of the taxpayer, the taxpayer’s DIF Score

and data from the individual’s Income

Tax Return needed to conduct an audit

of his/her return.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C 301; 26 U.S.C. 7602, 7801 and

7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSE OF SUCH USES:

Disclosure of returns and return

information may be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic tape and computer printout.

RETRIEVABILITY:

By individual’s social security

number.

SAFEGUARDS:

Access controls will not be less than

those provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Record Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Generally, records are disposed of after

three years.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Examination) and Assistant
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56823

Commissioner (International). Officials

maintaining the system—Internal

Revenue Service Center Directors, and

the Austin compliance Center Director.

(See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purpose of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This System of records may not be

accessed for the purpose of inspection

or for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Individual’s tax return information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 44.001

SYSTEM NAME:

Appeals Case Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director of

Appeals, National Office; Regional

Directors of Appeals (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who disagree with

examiner’s findings and proposed

adjustments and seek administrative

review.

CATEGORIES OF RECORDS IN THE SYSTEM:

Tax returns, Revenue Agents’ Reports,

Appeals Supporting Statements, case

correspondence, legal opinions, work

papers, and Appeals closing actions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7801 and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By name of taxpayer.

SAFEGUARDS:

Locked file cabinets, locked doors,

IRS employees access data only on a

need to know basis.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Record Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Records are disposed of by shredding.

SYSTEM MANAGER(S) AND ADDRESS:

National Director of Appeals, Internal

Revenue Service, 901 D Street, SW., Box

68, Washington, DC 20024; Regional

Directors of Appeals (see IRS appendix

A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 44.003

SYSTEM NAME:

Unified System for Time and Appeals

Records (Unistar)—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director of

Appeals, National Office; Regional

Directors of Appeals (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who disagree with

examiner’s findings and proposed

adjustments and seek administrative

review.

CATEGORIES OF RECORDS IN THE SYSTEM:

Databases which produce

management information on case

inventory by taxpayer name, tax year,

amount of tax in dispute, settlement

amount, and professional time required

to arrive at settlement.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7801 and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Magnetic media, diskette, hard disk.

RETRIEVABILITY:

By taxpayer’s name and/or taxpayer

identification number (social security

number or employer identification

number) and by work unit number.

SAFEGUARDS:

IRS personnel access data only on a

need–to–know basis and use passwords

to access system information.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Record Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

National Director of Appeals, Internal

Revenue Service, 901 D Street, SW., Box

68, Washington, DC 20024; Regional

Directors of Appeals (See IRS appendix

A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the system manager(s)

in the office where records to be

searched are located.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Tax returns and other filings made by

the individual and agency entries made

in the administration of the individual’s

tax account. Also, time reports prepared

by Appeals Officers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.
56824 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

Treasury/IRS 44.004

SYSTEM NAME:

Art Case File—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director of

Appeals, National Office; Regional

Directors of Appeal (see IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Famous or noted artists whose works

have been evaluated by the Art Panel or

its staff for use in a taxpayer case.

CATEGORIES OF RECORDS IN THE SYSTEM:

Commissioner’s Art Panel or its staff

decisions on values of works of art by

named artists and appraisal

documentation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

7802, and 7805(a).

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigation an action or

seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Indexed by taxpayer, artist, and

appraiser name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

The system has been retained since

1968.

SYSTEM MANAGER(S) AND ADDRESS:

National Director of Appeals, Internal

Revenue Service, 901 D Street, SW., Box

68, Washington, DC 20024; Regional

Directors of Appeals (See IRS appendix

A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the National Director of

Appeals, Internal Revenue Service, 901

D Street, SW., Box 68, Washington, DC

20024

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Art panel and staff decisions and

appraisal documentation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 44.005

SYSTEM NAME:

Expert Witness and Fee Appraiser

Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director of

Appeals, National Office; Regional

Directors of Appeals (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Actual and potential expert witnesses

for litigation and fee appraisers.

CATEGORIES OF RECORDS IN THE SYSTEM:

Biographical sketches, application

letters, or list of expert/appraiser names

by specialty.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

7802, and 7805(a).

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating and action

and seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal, or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56825

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

Indexed by taxpayer and expert

witness/appraiser name.

SAFEGUARDS:

Access Controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Records are periodically updated to

reflect changes and maintained as

needed.

SYSTEM MANAGER(S) AND ADDRESS:

National Director of Appeals, Internal

Revenue Service, 901 D Street, SW., Box

68, Washington, DC 20024; Regional

Directors of Appeals. (See IRS appendix

A for addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR, part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its content

may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the National Director of

Appeals, Internal Revenue Service, 901

D Street, SW., Box 68, Washington, DC

20024

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Varied, generally from the named

individual, often unsolicited.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 46.002

SYSTEM NAME:

Case Management and Time

Reporting System, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, and the Austin Compliance

Center. (See IRS appendix A for

addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Subjects and potential subjects of

Criminal Investigation Division

investigations, Special Agents, U.S.

District Court Judges and U.S.

Attorneys.

CATEGORIES OF RECORDS IN THE SYSTEM:

Personal and financial information

developed in criminal tax

investigations, potential tax

investigations and in projects including

information from other Federal, state

and local agencies.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided in 26 U.S.C. 6103

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records in binders, magnetic

media, computer discs, computer

printouts.

RETRIEVABILITY:

By taxpayer’s name, case number and

social security number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation), National

Office. Officials maintaining the

system— Assistant Commissioner

(Criminal Investigation); Regional

Commissioners, District Directors,

Internal Revenue Service Center

Directors, the Detroit Computing Center

Director, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses).

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.003

SYSTEM NAME:

Confidential Informants, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

District Offices. (See IRS appendix A

for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Confidential Informants; Subjects of

Confidential Informant’s Reports.

CATEGORIES OF RECORDS IN THE SYSTEM:

Memorandums, Index Cards, Related

Data.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.
56826 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By confidential informant’s name and

number or name in informant’s report.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation), National

Office. Officials maintaining the

system—District Directors. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.004

SYSTEM NAME:

Controlled Accounts (Open and

Closed) Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, the Martinsburg

Computing Center, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Subjects and potential subjects of

criminal tax investigation.

CATEGORIES OF RECORDS IN THE SYSTEM:

Criminal Investigation Information

and Control Notices; Lists of names and

related data; Lists of action taken:

Transcripts of account.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By name or social security number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Paper records are destroyed one year

after the close of the investigation.

Magnetic tape is erased three months

after the close of the investigation.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation), National

Office. Officials maintaining the

system—District Directors, Internal

Revenue Service Center Directors, the

Martinsburg Computing Center Director,

and the Austin Compliance Center

Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking to access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the District Director for

each District where records are to be

searched (See IRS appendix A for

addresses).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

District Office Personnel; Service

Center Personnel, Form 4135, Criminal

Investigation Control Notice.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 46.005

SYSTEM NAME:

Electronic Surveillance File, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 Constitution

Avenue, NW., Washington, DC 20224

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Subjects of electronic surveillance.

Individuals who have been subjects of

queries by other agencies.

CATEGORIES OF RECORDS IN THE SYSTEM:

Information relating to conduct of

electronic surveillance.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By names, addresses, and telephone

numbers.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.Retention and disposal:

Records are maintained in accordance
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56827

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Generally, records are periodically

updated to reflect changes and

maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation) National Office.

Officials maintaining the system—

Director, Office of Investigations (See

IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.009

SYSTEM NAME:

Centralized Evaluation and Processing

of Information Items (CEPIIs), Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS appendix

A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers about whom the Internal

Revenue Service has received

information alleging a violation of laws

within IRS jurisdiction, potential

subjects of investigation.

CATEGORIES OF RECORDS IN THE SYSTEM:

Copies of income tax returns, special

agent’s reports, revenue agent’s reports,

reports from police and other

investigative agencies, memoranda of

interview, question–and–answer

statements, affidavits, collateral requests

and replies, information items,

newspaper and magazine articles and

other published data, financial

information from public records, case

initiating documents and other similar

and related documents.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper.

RETRIEVABILITY:

By name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Paper records are disposed of after use.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation) National Office.

Officials maintaining the system—

District Directors, Internal Revenue

Service Center Directors, and the Austin

Compliance Center Director. (See IRS

appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.011

SYSTEM NAME:

Illinois Land Trust Files, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

Chicago District Office, Springfield

District Office, and the Kansas City

Internal Revenue Service Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Beneficiaries of Land Trusts, Related

individuals.

CATEGORIES OF RECORDS IN THE SYSTEM:

Notices of Fiduciary Relationships.

Related correspondence.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper and magnetic tape.

RETRIEVABILITY:

By taxpayer and beneficiary name;

trust and social security number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:

Chicago District Director, Springfield

District Director, and the Kansas City

Internal Revenue Service Center

Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of
56828 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to :District Director,

Chicago District, Internal Revenue

Service, 230 South Dearborn Street,

Room 2890, Chicago, Illinois 60604.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Financial institutions, Fiduciary

reports and Notices of Fiduciary

Relationships.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 46.015

SYSTEM NAME:

Relocated Witnesses, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(Criminal Investigation), National

Office, 1111 Constitution Avenue, NW.,

Washington, DC. 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Relocated Witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:

Documentation and Relocation

Information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper.

RETRIEVABILITY:

By name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Generally, records are periodically

updated to reflect changes and

maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner (Criminal

Investigation), Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC. 20224

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.016

SYSTEM NAME:

Secret Service Details, Criminal

Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices and

District Offices. (See IRS appendix A for

addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Special Agents.

CATEGORIES OF RECORDS IN THE SYSTEM:

List of Criminal Investigation

participants and correspondence

between Criminal Investigation and

Secret Service.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records and information contained in

these records may be disclosed to the

Department of Justice for the purpose of

litigating an action or seeking legal

advice. Disclosure may be made during

judicial processes.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper.

RETRIEVABILITY:

By name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation), National

Office. Officials maintaining the

system—Assistant Commissioner

(Criminal Investigation), Regional

Commissioners, District Directors. (See

IRS Appendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act Amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 46.022

SYSTEM NAME:

Treasury Enforcement

Communications System (TECS),

Criminal Investigation Division—

Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, and the Austin

Compliance Center. (See IRS Appendix

A for addresses.)
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56829

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Fugitives, subjects of open and closed

criminal investigations, subjects of

potential criminal investigations,

subjects with Taxpayer Delinquent

Accounts against whom Federal Tax

Liens have been filed and other subjects

of potential interest to criminal

investigation such as witnesses and

associates of subjects of criminal

investigations or related to a matter

under Criminal Investigation

jurisdiction.

CATEGORIES OF RECORDS IN THE SYSTEM:

Name, date of birth, social security

number, address, identifying details,

aliases, associates, physical

descriptions, various identification

numbers, details and circumstances

surrounding the actual or suspected

violator.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Disc.

RETRIEVABILITY:

By name, social security number or

other unique identifier.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 though IRM 1(15)59.32.

Fugitives until apprehended. Other

records are deleted when no longer of

potential use for criminal investigation

case or informational purposes.

Cancellation after 10 years.

SYSTEM MANAGER(S) AND ADDRESS:

Official prescribing policies and

practices—Assistant Commissioner

(Criminal Investigation), National

Office. Officials maintaining the

system—Assistant Commissioner

(Criminal Investigation), Regional

Commissioners, District Directors,

Internal Revenue Service Center

Directors, and the Austin Compliance

Center Director. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for law

enforcement purposes whose sources

need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 48.001

SYSTEM NAME:

Disclosure Records—Treasury/IRS.

SYSTEM LOCATION:

National Office, Regional Offices,

District Offices, Internal Revenue

Service Centers, Detroit Computing

Center, Martinsburg Computing Center,

and the Austin Compliance Center. (See

IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Subjects of requests for disclosure

initiated by the Department of Justice,

including suspects or persons related to

the violation of Federal laws; persons

who have initiated legal actions against

the Federal Government, persons

identified as strike force targets or

related to organized crime activities,

persons under investigation for national

security reasons, persons believed by

the Internal Revenue Service to be

related to violations of Federal laws

other than the Internal Revenue Code.

(2) Persons under investigation by other

executive departments or congressional

committees for whom tax information

has been requested pursuant to 26

U.S.C. 6103. (3) Persons who are parties

to criminal or civil non–tax litigation in

which the testimony of IRS employees

has been requested. (4) Persons who

have applied for Federal employment or

presidential appointments for which

preemployment tax checks have been

requested and applicants for

Department of Commerce ‘‘E’’ Awards.

(5) Requesters for access to records

pursuant to 26 U.S.C. 6103, the Freedom

of Information Act, 5 U.S.C. 552, and

initiators of requests for access,

amendment or other action pursuant to

the Privacy Act of 1974, 5 U.S.C. 552a.

(6) Individuals identified by or initiating

correspondence or inquiries processed

or controlled by the Disclosure function

or relating to the foregoing subjects.

CATEGORIES OF RECORDS IN THE SYSTEM:

Requests for records, information or

testimony, responses to such requests,

supporting documentation, processing

records, copies of items provided or

withheld, control records and related

files. Department of Justice, and IRS

replies to such requests. (1) Copies of

related authorizations to IRS officials

permitting such disclosures and, in

some instances, their responses. (2)

Copies of individuals’ tax information,

memoranda for file, notations of

telephone calls, file search requests, etc.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301, 552 and 552a; 26 U.S.C.

6103, 7801 and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) report apparent

violations of law to appropriate law

enforcement agencies; (3) disclose

debtor information to a Federal payor

agency for purposes of salary and

administrative offsets, to a consumer

reporting agency to obtain commercial

credit reports, and to a debt collection

agency for debt collection services; (4)

provide information to a congressional

office in response to an inquiry made at

the request of the individual to whom

the record pertains; (5) provide

information to the news media in

accordance with guidelines contained in

28 CFR 50.2 which relate to an agency’s

functions relating to civil and criminal

proceedings.

DISCLOSURES TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12): Disclosures may be made

from this system to consumer reporting

agencies as defined in the Fair Credit

Reporting Act (15 U.S.C. 1681a(f)) or the

Federal Claims Collection Act of 1966

(31 U.S.C.3701(a)(3)).
56830 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records in alphabetical or

chronological order within subject

categories and/or such automated or

electronic record–keeping equipment as

may be locally available. No centralized

index exists. Accountings of disclosure

of tax related records pursuant to 5

U.S.C. 552a(c) or 26 U.S.C. 6103(p)(3)

are posted to the Individual Master File

and retrievable by Social Security

Number, or to the Business Master File

and retrievable by Employer

Identification Number.

RETRIEVABILITY:

Records are generally retrievable by

name of individual, although category of

record and chronological period may be

necessary to retrieve some records. The

social security number is necessary to

access accountings of disclosure posted

to the Individual Master File. The

employer identification number is

necessary for access to the Business

Master File.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

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 ADDRESS:

Official prescribing policies and

practices—Director, Office of

Disclosure, National Office. Officials

maintaining the system—Director,

Office of Disclosure, National Office;

Regional Commissioners, District

Directors, Internal Revenue Service

Center Directors, the Austin Compliance

Center Director, or other official

receiving or servicing requests for

records. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Requesters seeking to determine if

accountable disclosures about them

have been made should request an

accounting of disclosure pursuant to 5

U.S.C. 552a(c) and 26 U.S.C. 6103(p)(3)

of the District Director for the area in

which they reside. Individuals seeking

to determine if this system of records

contains a record pertaining to

themselves may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the District

Director for the area of residence or to

the official believed to be maintaining

the record of interest (See IRS appendix

A for addresses.) This system contains

some records of law enforcement

activities which may not be accessed for

purposes of determining if the system

contains a record pertaining to a

particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Requests for disclosure, records being

evaluated and processed for disclosure

and related information from other

systems of records. This system may

contain investigatory material compiled

for law enforcement purposes whose

sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 48.008

SYSTEM NAME:

Defunct Special Service Staff File

Being Retained Because of

Congressional Directive—Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals suspected of violating the

Internal Revenue laws by the Special

Service Staff before its discontinuation

on August 23, 1973.

CATEGORIES OF RECORDS IN THE SYSTEM:

Internal Revenue Service Master File

printouts; returns and field reports;

information from other law enforcement

government investigative agencies;

Congressional Reports, and news media

articles.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801 and

7802.

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 be made only as

provided by 26 U.S.C. 6103. This file is

no longer being used by the Internal

Revenue Service. The Special Service

Staff was abolished August 13, 1973.

Records may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

information to Congressional

Committees and individuals making

Freedom of Information requests

pertaining to themselves.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records maintained

alphabetically by individual and

organization contained in vault at IRS

National Office.

RETRIEVABILITY:

Alphabetically by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. No IRS official has access

to these records except for retrieval

purposes in connection with

Congressional or Freedom of

Information inquiries and litigation

cases.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbook,

IRM 1(15)59.1 through IRM 1(15)59.32.

Initially retained solely for

congressional committees’ inquiries,

these records are currently being

retained because of their possible

historical significance under Archival

statutes. Consideration of their

historical significance is in abeyance

pending resolution of the Archivist right

to access tax information under the

Internal Revenue Code.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Office of Disclosure, Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director, Office of
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56831

Disclosure, Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC 20224. In addition, this

System may contain some records

provided by other agencies which are

exempt from the access and contest

provisions of the Privacy Act as

published in the Notices of the Systems

of Records for those agencies.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

News media articles, taxpayers’

returns and records, informant and third

party information, other Federal

agencies and examinations of related or

other taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

Information from another agency’s

exempt system of records duplicated in

this system of records retains the

exempt status.

Treasury/IRS 49.001

SYSTEM NAME:

Collateral and Information Requests

System—Treasury/IRS.

SYSTEM LOCATION:

The central files for this system are

maintained at the Office of the Assistant

Commissioner (International), 950

L’Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024. A

corresponding system of records is

separately maintained by the foreign

posts located in: (1) Bonn, Germany; (2)

Sydney, Australia; (3) Caracas,

Venezuela; (4) Riyadh, Saudi Arabia; (5)

Nassau, Bahamas; (6) London, England;

(7) Mexico City, Mexico; (8) Ottawa,

Canada; (9) Paris, France; (10) Rome,

Italy; (11) Sao Paulo, Brazil; (12)

Singapore and (13) Tokyo, Japan.

Inquiries concerning this system of

records maintained by the foreign posts

should be addressed to the Assistant

Commissioner (International).

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

United States Citizens, Resident

Aliens, Nonresident Aliens.

CATEGORIES OF RECORDS IN THE SYSTEM:

Records of interviewing witnesses

regarding financial transactions of

taxpayers; employment data; bank and

brokerage house records; probate

records; property valuations; public

documents; payments of foreign taxes;

inventories of assets; business books

and records. These records relate to tax

investigations conducted by the Internal

Revenue Service where some aspects on

an investigation must be pursued in

foreign countries pursuant to the

various tax treaties between the United

States and foreign governments. The

records also include individual case

files of taxpayers on whom information

(as is pertinent to carrying out the

provisions of the convention or

preventing fraud or fiscal evasion in

relation to the taxes which are the

subject of this convention) is exchanged

with foreign tax officials of treaty

countries.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of after

three years.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Records of examinations of taxpayers,

interviews of witnesses, etc. where some

aspects of an investigation must be

pursued in foreign countries pursuant to

various tax treaties between the United

States and foreign governments.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 49.002

SYSTEM NAME:

Competent Authority and Index

Card—Microfilm Retrieval System—

Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

U.S. citizens, resident aliens,

nonresident aliens whose tax matters

come under the jurisdiction of the U.S.

competent authority in accordance with

pertinent provisions of tax treaties with

foreign countries.

CATEGORIES OF RECORDS IN THE SYSTEM:

Individual case files of taxpayers who

request relief from double taxation or

any other assistance that is pertinent to

carrying out the provisions of income

tax treaties.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301, 26 U.S.C. 7602, 7801,

and 7802; applicable treaties.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper and microfilm records.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records may be disposed of

after ten years.

SYSTEM MANAGER(S) AND ADDRESS:

Office of the Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.
56832 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of the records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Requests for relief from double

taxation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 49.003

SYSTEM NAME:

Financial Statements File—Treasury/

IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who submitted financial

statements when interviewed overseas

by Examination Branch employees.

CATEGORIES OF RECORDS IN THE SYSTEM:

Financial Statements.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

By taxpayer’s name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of after

two years.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner

(International), 950 L’Enfant Plaza, SW,

Fourth Floor, Washington, DC 20024.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant

Commissioner (International), 950

L’Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Overseas Examination branch

employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 49.007

SYSTEM NAME:

Overseas Compliance Projects

System—Treasury/IRS.

SYSTEM LOCATION:

The central files for this system are

maintained at the Office of the Assistant

Commissioner (International), 950

L’Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024. A

corresponding system of records is

separately maintained by the foreign

posts located in: (1) Bonn, Germany; (2)

Sydney, Australia; (3) Caracas,

Venezuela; (4) Riyadh, Saudi Arabia; (5)

Nassau, Bahamas; (6) London, England;

(7) Mexico City, Mexico; (8) Ottawa,

Canada; (9) Paris, France; (10) Rome,

Italy; (11) Sao Paulo, Brazil; (12)

Singapore and (13) Tokyo, Japan.

Inquiries concerning this system of

records maintained by the foreign posts

should be addressed to the Assistant

Commissioner (International).

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

United States Citizens, Resident

Aliens, Nonresident Aliens.

CATEGORIES OF RECORDS IN THE SYSTEM:

Documents and factual data relating

to: (1) Personal expenditures or

investments not commensurate with

known income and assets; (2) receipt of

significant unreported income; (3)

improper deduction of significant

capital or personal living expenses; (4)

failure to file required returns or pay tax

due; (5) omission of assets or improper

deduction or exclusion of items from

state and gift tax returns.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

provided for by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of after

3 years.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Documents and data relating to

income and expense items concerning

income, Estate and Gift tax returns.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56833

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 49.008

SYSTEM NAME:

Taxpayer Service Correspondence

System—Treasury/IRS.

SYSTEM LOCATION:

This system is separately maintained

by each one of the 13 overseas posts of

the Office of the Assistant

Commissioner (International) located in:

(1) Bonn, Germany, (2) Sydney,

Australia; (3) Caracas, Venezuela; (4)

Riyadh, Saudi Arabia; (5) Nassau,

Bahamas; (6) London, England; (7)

Mexico City, Mexico; (8) Ottawa,

Canada; (9) Paris, France; (10) Rome,

Italy; (11) Sao Paulo, Brazil; (12)

Singapore and (13) Tokyo, Japan.

Inquiries concerning this system of

records maintained by the foreign posts

should be addressed to the Office of the

Assistant Commissioner (International),

950 L’Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

United States Citizens, Resident

Aliens, Nonresident Aliens.

CATEGORIES OF RECORDS IN THE SYSTEM:

Correspondence from taxpayers,

foreign post personnel and the Office of

the Assistant Commissioner

(International) headquarters offices in

Washington, DC.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

and 7802.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Generally, records are disposed of after

three years.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,

Fourth Floor, Washington, DC 20024.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant

Commissioner (International), 950

L’Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and the Office of the

Assistant Commissioner (International)

foreign posts and headquarter’s offices.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 50.001

SYSTEM NAME:

Employee Plans/Exempt

Organizations Correspondence Control

Record (Form 5961)—Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Requestors of letter rulings, and

subjects of field office requests for

technical advice and assistance and

other correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:

Contains the name, date, nature and

subject of an assignment, and work

history. Sub–systems include case files

that contain the correspondence,

internal memoranda, and related

material. They also include digests of

issues involved in proposed revenue

rulings.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7801, 7802, and 7805.

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 be made only as

provided by 26 U.S.C. 6103 and 26

U.S.C. 6104 where applicable.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, microfiche and

magnetic media.

RETRIEVABILITY:

Indexed by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 104 for

Employee Plans/Exempt

Organizations—National Office, IRM

1(15)59.14.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner (Employee

Plans/Exempt Organizations), 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant

Commissioner (Employee Plans/Exempt

Organizations), 1111 Constitution

Avenue, NW., Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Individuals requesting rulings or

information and field offices requesting

technical advice or assistance.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.
56834 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

Treasury/IRS 50.003

SYSTEM NAME:

Employee Plans/Exempt

Organizations, Report of Significant

Matters in Technical (M–5945)—

Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individual subjects of letter ruling

requests, technical advice requests etc.,

where a ‘‘Report of Significant Matter in

Technical,’’ has been prepared because

of the presence of a matter significant to

tax administration.

CATEGORIES OF RECORDS IN THE SYSTEM:

Copies of ‘‘Reports of Significant

Matter in Technical.’’

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7801, 7802, and 7805.

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 be made only as

provided by 26 U.S.C. 6103 and 26

U.S.C. 6104 where applicable.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records.

RETRIEVABILITY:

Indexed by name.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Control Schedule 104 for

Employee Plans/Exempt

Organizations—National Office, IRM

1(15)59.14.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Commissioner, (Employee

Plans/Exempt Organizations), 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant

Commissioner, (Employee Plans/

Exempt Organizations), Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Individual subjects of letter ruling

requests, technical advice requests, etc.,

where a ‘‘Report of Significant Matter in

EP/EO’’ has been prepared.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 60.001

SYSTEM NAME:

Assault and Threat Investigation

Files, Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office; Regional Inspectors’ Offices; as

well as offices of the District Directors.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals attempting to interfere

with the administration of Internal

Revenue laws through threats, assaults

or forcible interference of any officer or

employee while discharging the official

duties of his position, or individuals

classified as potentially dangerous

taxpayers, based on verifiable evidence

or information that fit the following

criteria: (1) Taxpayers who physically

assault an employee; (2) taxpayers who

have on hand a deadly or dangerous

weapon when meeting with an

employee and it is apparent their

purpose is to intimidate the employee;

(3) taxpayers who make specific threats

to do bodily harm to an employee; (4)

taxpayers who use animals to threaten

or intimidate an employee; (5) taxpayers

who have committed the acts set forth

in any of the above criteria (1) through

(4), but whose acts have been directed

against employees of other

governmental agencies at Federal, state,

county, or local levels; (6) taxpayers

who are not classifiable as potentially

dangerous through application of the

above criteria (1) through (5), but who

have demonstrated a clear propensity

toward violence through acts of violent

behavior to a serious and extreme

degree within the five (5) year period

immediately preceding the time of

classification as potentially dangerous;

and (7) persons who are active members

in chapters of tax protest groups that

advocate violence against IRS

employees.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Document citing the complaint; (2)

Documentary evidence (i.e., threatening

letter); (3) Report of investigation, with

possible statements, or affidavits as

exhibits, and related tax information; (4)

Report of legal action, if case is

prosecuted; (5) Local police record of

individual named in case; (6) FBI record

of individual named in the case.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7608, 7801,

and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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

regulation; (2) disclose information to a

Federal, State, or local agency

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56835

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for

criminal law enforcement purposes

whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.002

SYSTEM NAME:

Bribery Investigation Files,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS Appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees and/or former employees

of the Treasury Department; taxpayers

and non–IRS persons whose alleged

criminal actions may affect the integrity

of the Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Report of investigation including

exhibits, affidavits, transcripts, and

documentation concerning requests and

approval for consensual telephone and

consensual non–telephone monitoring;

(2) Report of legal action concerning the

results of prosecution; (3) Prior criminal

record of subject.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801, and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, State,local, or foreign agencies

responsible for enforcing or

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; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for

criminal law enforcement purposes

whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.003

SYSTEM NAME:

Conduct Investigation Files,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)
56836 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees and former employees of

Internal Revenue Service, and other

Bureaus and Services within the

Department of the Treasury.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Document citing complaint of

alleged misconduct or violation of

statute; (2) Report of investigation to

resolve allegation of misconduct or

violation of statute, with related exhibits

of statements, affidavits or records

obtained during investigation; (3) Report

of action taken by management

personnel adjudicating any misconduct

substantiated by the investigation; (4)

Report of legal action resulting from

violations of statutes referred for

prosecution.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801, and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation; (7)

disclose information to the Department

of Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, and on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of Treasury personnel

and records, taxpayers (complainants,

witnesses, confidential informants),

other Federal agencies, State and local

agencies, tax returns and related

documents, personal observations of the

investigator and subjects of the

investigation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.004

SYSTEM NAME:

Disclosure Investigation Files,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Internal Revenue Service

employees and/or Government contract

employees at IRS Facilities, who have

allegedly disclosed confidential tax

information; (2) Federal, state and local

Government employees who have

allegedly disclosed confidential Federal

tax information. (3) Tax return preparers

who have allegedly disclosed

confidential Federal tax information.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Document citing the complaint of

the alleged criminal or administrative

violation; (2) Investigative report,

including statements, affidavits and any

other pertinent documents supporting

the investigative report, which will be

attached as an exhibit; (3) Report of

legal action if case is accepted by U.S.

Attorney for prosecution; (4) Report of

action by management personnel if case

is referred for administrative

adjudication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801, and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose information to
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56837

a court, magistrate, or administrative

tribunal in the course of presenting

evidence, including disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (4) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (5) provide information

to the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings; (6) provide information to

third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records is exempt and

may not be accessed for purposes of

inspection or for contest of content of

records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

This system of records contains

investigatory material compiled for

criminal law enforcement purposes

whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.005

SYSTEM NAME:

Enrollee Applicant Investigation

Files, Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Former employees and non–IRS

persons who apply for enrollment to

practice before IRS under the provisions

of Circular 230.

CATEGORIES OF RECORDS IN THE SYSTEM:

Investigative reports on non–IRS

employees covering derogatory results

of checks of: FBI files; Inspection files;

local police; Examination, Criminal

Investigation and Collection Division

files; and verification of Federal tax

filing status. Also, appropriate

documents attached as exhibits showing

results of above file checks.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7801 and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, State, local, or foreign agencies

responsible for or 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; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets and on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system contains a record pertaining

to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Chief Inspector,
56838 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

The Internal Revenue Service, the

Federal Bureau of Investigation, and

local police departments.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 60.006

SYSTEM NAME:

Enrollee Charge Investigation Files,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

IRS employees or former employees,

tax practitioners, attorneys, certified

public accountants or enrolled persons.

CATEGORIES OF RECORDS IN THE SYSTEM:

A documented complaint or request

for investigation alleging criminal or

administrative misconduct affecting IRS

integrity. A report of investigation,

including exhibits such as affidavits,

statements or documents which have

been reviewed. A report of legal action

resulting from violations of statutes

referred for prosecution.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 7608, 7801, and 7802.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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

regulation; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal in

the course of presenting evidence,

including disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20024.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of

records.Contesting record procedures:

26 U.S.C. 7852(e) prohibits Privacy Act

amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of Treasury, personnel

and records, other Federal agencies,

taxpayers/complainants, state and local

agencies, tax returns, newspapers,

person acquainted with the individual

under investigation, subjects of the

investigation, and personal observations

of the investigator.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.007

SYSTEM NAME:

Miscellaneous Information File,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees and former employees of

the Internal Revenue Service; Tax

Practitioners (Attorneys, Certified

Public Accountants, Enrolled Persons,

Return Preparers); alleged tax violators;

persons whose actions or alleged actions

indicated a threat to IRS employees,

facilities, or the integrity of the tax

system; confidential informants; and

reputed members of the organized

criminal element.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Complaint type information

regarding IRS employees which is not,

in itself, specific or significant enough

to initiate an investigation when

received. (2) Allegations of bribery and

gratuities by taxpayers and/or their

representatives which are not by

themselves specific or significant

enough to initiate an investigation when

received. (3) Allegations of misconduct

by tax practitioners, enrolled persons, or

tax preparers which are not by

themselves specific or significant

enough to initiate an investigation when

received. (4) Any information received

or developed by Inspection that has a

bearing on IRS, but is not of itself

specific or significant enough to initiate

an investigation when received. (5)

Information received by Inspection

pertaining to alleged violations enforced

by other agencies or divisions of IRS,

copies of which are referred to those

respective agencies or divisions. (6)

Photographs and descriptive data of

some IRS employees and of persons

arrested by Inspection. (7) Information

concerning lost or stolen Government

documents, property, credentials, or IRS
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56839

employee personal property lost or

stolen on Government premises. (8) List

of persons in state or local government

agencies working under state

agreements and having access to federal

tax information. (9) Newspaper or

periodical items about IRS. (10)

Newspaper items regarding attorneys,

CPA’s, Tax Practitioners, or Return

Preparers arrested, indicted, convicted

or under investigation by other agencies.

(11) Allegations of threats, assaults,

forcible interference, or other violence

type activity aimed at employees or

facilities of IRS which are not by

themselves specific or significant

enough to initiate an investigation when

received. Information regarding

Inspection’s mission which does not fall

into any of the above categories.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801 and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

and other than returns and return

information may be used to: (1) Disclose

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

regulation; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose information to

a court, magistrate, or administrative

tribunal, including the presentation of

evidence, disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual, subject, or

incident involved, by name of cross–

referenced third parties, and/or

information item number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of Treasury personnel

and records, newspapers and

periodicals, taxpayers (complainants,

witnesses, and informants), state and

local government agency personnel and

records, and anonymous complainants.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.008

SYSTEM NAME:

Security, Background and Character

Investigations Files, Inspection—

Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Current, former and prospective

employees of: Internal Revenue Service,

Office of the Secretary of the Treasury,

Office of the General Counsel, Office of

the Treasurer of the United States,

Office of the Comptroller of the

Currency, Office of International

Finance, Financial Management Service

(formerly Bureau of Government

Financial Operations), Bureau of

Accounts, Bureau of Engraving and

Printing, Bureau of the Mint, Bureau of

the Public Debt, U.S. Savings Bonds

Division, Federal Law Enforcement

Training Center, and Private Contractors

at IRS Facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Federal Employment Application

Forms; (2) Results of National Agency

Checks (prior reports and records from

FBI Investigative Files, Fingerprint

Files, Office of Personnel Management,

Defense Central Index of Investigations,

House Committee on Internal Security,

and Coast Guard Intelligence); (3)

Employees’ Tax Account Histories; (4)

Results of Employees’ Tax

Examinations; (5) Employees’ Financial

Statements; (6) A summary report, a

narrative report, notes and/or written

replies resulting from the investigator’s

inquiries into the subject’s scholastic

record, prior employment, military

service, references, neighbors,

acquaintances or other knowledgeable

sources, police records and past credit

record; (7) Report of action taken by

management personnel adjudicating any

derogatory information developed by

the investigation; (8) Report of legal

action resulting from violations of

statutes referred for prosecution.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801 and 7802; Executive Order 10450;

Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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
56840 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

the disclosing agency becomes aware of

an indication of a violation or potential

violation of civil or criminal law or

regulation; (2) disclose information to a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

Personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to this

system of records, or seeking to contest

its content, may inquire in accordance

with instructions appearing at 31 CFR

part 1, subpart C, appendix B. Inquiries

should be addressed to the Chief

Inspector, Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Employment Application Forms

submitted by subjects of investigation.

Financial information from subjects.

Federal, State and Local Government

Agencies (Police, Court and Vital

Statistics records). Credit Reporting

Agencies. Neighbors (former and

present). References. Former and

present employers and co–workers.

Other third party sources. Schools. Tax

Returns and Examination Results.

Information provided by the individual

under investigation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.009

SYSTEM NAME:

Special Inquiry Investigation Files,

Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees or former employees of the

Treasury Department and the Internal

Revenue Service. Non–employees

whose alleged criminal actions may

affect the integrity of the Internal

Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:

A documented complaint from some

source alleging criminal or

administrative misconduct affecting

Internal Revenue Service integrity.

Reports of integrity reviews and tests for

deterrence and detection of fraud or

corrupt practices and serious control

weaknesses. A report of investigation to

resolve the complaint, or the suspected

problem detected by integrity reviews

and tests including exhibits of IRS or

public documents reviewed during the

investigation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801 and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

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; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, and on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56841

subject, or other identifier and/or by

case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system is exempt and may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers (complainants, witnesses,

confidential informants), Federal, State

and local government agencies’

personnel and records (police, court,

property, etc.), newspapers or

periodicals, Department of the Treasury

personnel and records, financial

institutions and other private business

records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 60.010

SYSTEM NAME:

Tort Investigation Files, Inspection—

Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office and Regional Inspectors’ Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees of the Department of the

Treasury and non–Federal persons

involved in accidents on property under

Department of the Treasury jurisdiction

or with Department of the Treasury

employees.

CATEGORIES OF RECORDS IN THE SYSTEM:

Report of investigation including

exhibits such as SF–91, Operator’s

Report of Motor Vehicle Accident; SF–

91A, Investigation Report of Motor

Vehicle Accident; SF–92A, Report of

Accident Other Than Motor Vehicle;

SF–94, Statement of Witness; Optional

Form 26, Data Bearing Upon Scope of

Employment of Motor Vehicle Operator.

In addition, attached as exhibits might

be a Police Report of the accident;

copies of insurance policies of the

involved drivers; photographs of the

scene or vehicles after the accident;

Treasury Department vehicle

maintenance record, medical records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801 and 7802; Executive Order 11222.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used: (1) Disclose

pertinent information to appropriate

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 disclosing agency becomes aware of

an indication of a violation or potential

violation of civil or criminal law or

regulation; (2) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (3) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (4) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (6) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

and/or by case number.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00. Accessible to Inspection

personnel on a need–to–know basis, all

of whom have been the subject of

background investigations.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with IRM Part X, Inspection, Exhibit

(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Chief Inspector,

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of Treasury personnel

and records, Federal, State and local

police agencies, witnesses, subjects

involved in the investigation, hospitals

(medical records), doctors (medical

records and personal observations),

personal observations of the

investigator, automobile repair facilities,

insurance companies, attorneys,

Federal, State and local driver license
56842 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

records, and Federal and State vehicle

registration records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 60.011

SYSTEM NAME:

Internal Security Management

Information System (ISMIS)—Treasury/

IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, National

Office, and Regional Inspection Offices.

(See IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Current and former employees of

the Internal Revenue Service, other

Bureaus and Services within the

Department of the Treasury, and private

contractors at IRS Facilities; (2)

taxpayers and non–IRS persons whose

alleged criminal actions may affect the

integrity of the Internal Revenue

Service; (3) former employees and non–

IRS persons who apply for enrollment to

practice before the IRS under the

provisions of Circular 230; (4) tax

practitioners, attorneys, certified public

accountants or enrolled persons.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) ISMIS personnel system records

contain Internal Security employee

name, office, start of employment,

series/grade, title, separation date; (2)

ISMIS tracking records contain status

information on investigations from

point of initiation through conclusion;

(3) ISMIS timekeeping records contain

assigned cases and distribution of time;

(4) ISMIS case tracking records contain

background investigations and criminal/

administrative cases.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7608,

7801 and 7802; Executive Order 11222.

PURPOSE(S):

The purpose of ISMIS is to: (1)

Effectively manage Internal Security

resources and assess the effectiveness of

current Internal Security programs and

to assist in determining budget and staff

requirements; (2) Provide the technical

ability for other components of the

Service to analyze trends in integrity

matters on an organizational, geographic

and violation basis.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

pertinent information to appropriate

Federal, State, local, or foreign agencies,

or other public authority, 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 regulation; (2)

Disclose information to the Department

of Justice for the purpose of litigating an

action or seeking legal advice.

Disclosure may be made during judicial

processes; (3) Disclose information to a

Federal, State, or local, or other public

authority, maintaining civil, criminal or

other relevant enforcement information

or other pertinent information, which

has requested information relevant to or

necessary to the requesting agency’s,

bureau’s, or authority’s hiring or

retention of an individual, or issuance

of a security clearance, license, contract,

grant, or other benefit; (4) Disclose

information in a proceeding before a

court, adjudicative body, or other

administrative body before which the

agency is authorized to appear when: (a)

the agency, or (b) any employee of the

agency in his or her official capacity, or

(c) any employee of the agency in his or

her individual capacity where the

Department of Justice or the agency has

agreed to represent the employee; or (d)

the United States, when the agency

determines that litigation is likely to

affect the agency, is a party to litigation

or has an interest in such litigation, and

the use of such records by the agency is

deemed to be relevant and necessary to

the litigation or administrative

proceeding and not otherwise

privileged; (5) Provide information to a

Congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(6) Provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (7) Provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation; (8)

Disclose information to a public or

professional licensing organization

when such information indicates, either

by itself or in combination with other

information, a violation or potential

violation of professional standards, or

reflects on the moral, educational, or

professional qualifications of an

individual who is licensed or who is

seeking to become licensed.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By name of individual to whom it

applies, cross–referenced third parties,

social security numbers, or case

number.

SAFEGUARDS:

Access is limited to authorized

Inspection personnel who have a direct

need to know. Hard copy of data is

stored in rooms of limited accessibility

except to employees. These rooms are

locked after business hours. Access to

magnetic media is controlled by

computer passwords. Access to specific

ISMIS records is further limited by

computer security programs limiting

access to select personnel.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and are retained and

archived as long as deemed necessary.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Chief Inspector (Internal

Security), Internal Revenue Service,

1111 Constitution Avenue, NW,

Washington, DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to them may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Disclosure Officer,

Officer of the Chief Inspector, Internal

Revenue Service, Room 6116, I:IS:I,

1111 Constitution Avenue, NW,

Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of the Treasury personnel

and records, other Federal agencies,

current and former employees of the

Internal Revenue Service, taxpayers and

non–IRS persons who alleged criminal

actions may effect the integrity of the

Internal Revenue Service.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56843

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system is exempt from 5 U.S.C.

552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3),

(d)(4), (e)(1), (e)(2), (e)(3), (e)(4)(G), (H)

and (I), (e)(5), (e)(8), (f) and (g) of the

Privacy Act pursuant to 5 U.S.C.

552a(j)(2).

Treasury/IRS 70.001

SYSTEM NAME:

Individual Income Tax Returns,

Statistics of Income—Treasury/IRS.

SYSTEM LOCATION:

Primary—Detroit Computing Center;

Secondary—(a) Internal Revenue

Service, Statistics of Income Branch,

National Office; (b) Treasury

Department, Office of Tax Analysis; (c)

Treasury Department, Office of

Economic Modeling and Computer

Applications; (d) Federal Records

Centers; (e) Congress of the United

States, Joint Committee on Taxation.

(See IRS Appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers selected for an annual

statistical sample.

CATEGORIES OF RECORDS IN THE SYSTEM:

Sources of income, exemptions,

deductions, income tax, and tax credits,

as reported on Forms 1040, 1040A and

1040EZ U.S. Individual income tax

return. The records are used to prepare

and publish annual statistics, with

respect to the operations of the tax laws

and for special statistical studies and

compilations. The statistics, studies,

and compilations are designed so as to

prevent disclosure of any particular

taxpayer’s identity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

26 U.S.C. 6108.

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 be made only as

provided by 26 U.S.C. 6103.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Each magnetic tape record is

identified by social security number and

a unique document locator number

assigned by the Internal Revenue

Service. Those with sole proprietorship

income, in addition, contain employer

identification number, if reported by the

taxpayer.

SAFEGUARDS:

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbook,

IRM 1(15)59.1 through IRM 1(15)59.32.

Input records are disposed of after

publication of the statistics, except for

input records for high income taxpayers

for tax years prior to 1967 which are

disposed of after 40 years. Output

records are retained as long as they are

needed.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Statistics of Income, Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual.

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Primary: Forms 1040, 1040A, and

1040EZ, U.S. Individual Income Tax

Returns. Secondary: Form SS–5,

Application for a social security

number.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.001

SYSTEM NAME:

Chief Counsel Criminal Tax Case

Files. Each Regional Counsel Office and

District Counsel Office maintains one of

these systems. The Office of the

Assistant Chief Counsel (Criminal Tax)

maintains one of these systems. The

information in this notice applies to all

62 offices—Treasury/IRS.

SYSTEM LOCATION:

The addresses of the National Office,

each Regional Counsel Office and each

District Counsel Office are listed in the

Appendix. (See IRS Appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Taxpayers and related parties

against whom tax–related criminal

recommendations have been made. (2)

Taxpayers and related parties on whom

advice has been requested concerning

investigation for tax–related offenses. (3)

Persons who have filed petitions for the

remission or mitigation of forfeitures or

who are otherwise directly involved as

parties in forfeiture matters, judicial or

administrative.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Internal Control Records. (2) Legal

and administrative files including

investigative reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than return and return information

may be used to: (1) Disclose information

to the Department of Justice for the

purpose of litigating an action or

seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide
56844 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply.

SAFEGUARDS:

Records are locked up during

nonworking hours and during periods

when the work area is vacant. Access is

strictly controlled and limited to

employees who have a need for such

records in the course of their work.

Background checks are made on

employees. All facilities where records

are stored have access limited to

authorized personnel or individuals in

the company of authorized personnel.

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Legal files are generally retired to the

Federal Records Center (FRC) one year

after they are closed. The FRC will

retain ‘‘significant case’’ files an

additional 19 years and dispose of them

20 years after they are closed. Other

legal files are retained in the FRC 4

years after they are transferred to the

FRC and disposed of 5 years after they

are closed. Duplicate National Office

monitoring files are destroyed

immediately upon notification that the

field has closed its file. National Office

unjacketed case files (e.g., appeals for

which no monitoring files exist: FOIA

requests, search warrants, formal

technical advice and miscellaneous

legal opinions) are retained for ten years

after closing. National Office original

centralized grand jury files and

administrative case files are maintained

indefinitely. Files transferred from other

functions are returned to the source

when no longer needed.

SYSTEM MANAGER(S) AND ADDRESS:

Each Regional Counsel is the system

manager of the systems in his or her

Region. The Assistant Chief Counsel

(Criminal Tax) is the system manager of

the National Office system. The

addresses are in the appendix. (See IRS

appendix A.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the records pertain to a particular

individual as the records are exempt

under 5 U.S.C. 552a(d)(5) and/or

552a(j)(2).

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for the purposes of inspection

or for contest of content of records as

the records are exempt under 5 U.S.C.

552a(d)(5) and/or 552a(j)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies; State, local, and

foreign governments; witnesses;

informants; parties to disputed matters

of fact or law; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.002

SYSTEM NAME:

Chief Counsel Disclosure Litigation

Case Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Chief Counsel

(Disclosure Litigation), Internal Revenue

Service, Office of Chief Counsel, 1111

Constitution Avenue, NW., Washington,

DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Persons who communicate with the

Service regarding disclosure matters or

who are involved with a disclosure

issue involving the Service, or who are

the subjects of investigations made by

the Internal Security Division if their

cases are referred to Disclosure

Litigation for criminal violations of

disclosure laws.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Legal Case and Administrative

Case Files; (2) Internal Control Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Legal case and administrative case

files: paper records. Internal control

records: paper records and magnetic

media.
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56845

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply, cross–

referenced third parties, issues,

attorneys assigned, and by case number.

SAFEGUARDS:

A background investigation is made

on personnel. Offices are located in a

security area. Access to keys to these

offices is restricted. All facilities where

records are stored have access limited to

authorized personnel or individuals in

the company of authorized personnel.

Access controls will not be less than

those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Legal files are generally retired to the

Federal Records Center (FRC) 1 year

after they are closed. ‘‘Significant Case’’

files are retained an additional 29 years

and disposed of 30 years after they are

closed. Other legal files are retained in

the FRC 5 years after they are

transferred to the FRC and disposed of

6 years after they are closed. Other

records are retained in the Division for

the same time periods as described

above.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Chief Counsel (Disclosure

Litigation), Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

This system may not be accessed for

purposes of determining if the records

pertain to a particular individual as the

records are exempt under 5 U.S.C. 552a

(d)(5) and/or (k)(2).

RECORD ACCESS PROCEDURES:

This system may not be accessed for

purpose of inspection or for contest of

content of records as the records are

exempt under 5 U.S.C. 552a (d)(5) and/

or (k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Persons who communicate with the

agency regarding disclosure matters;

Department of Treasury employees;

State, local, and foreign governments;

other Federal agencies; witnesses;

informants; parties to disputed matters

of fact or law.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.003

SYSTEM NAME:

Chief Counsel General Administrative

Systems. Each of the 7 Regional Counsel

Offices and 54 District Counsel Offices,

each of the 10 functions in the National

Office, the Office of the Chief Counsel,

and the Office of the Deputy Chief

Counsel, the Offices of the Associate

Chief Counsels (Enforcement Litigation),

(International), (Domestic), (Finance and

Management), and (Employee Benefits

and Exempt Organizations) maintain a

General Administrative System. This

notice applies to all 78 of these

offices.—Treasury/IRS.

SYSTEM LOCATION:

The location of these systems are

listed in the appendix. (See IRS

appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Past, present and prospective

employees of the Office of Chief

Counsel. (2) Tax Court Witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Employee Performance Folders

and employee records other than

Official Personnel Files of the Office of

Personnel Management and the Merit

Systems Protection Board. (2) Time

cards and attendance rosters. (3)

Financial records such as travel

expenses, Notary Public expenses,

moving expenses, expenses of Tax Court

witnesses and miscellaneous expenses.

(4) Employee recruiting records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

information to the Office of Personnel

Management and the Merit Systems

Protection Board for appropriate

Personnel actions; (3) disclose 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; (4) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (5) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (6) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (7) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(8) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (9) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (10) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are generally retrievable by

the name of the person to whom they

apply.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Records are updated periodically to
56846 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Each Regional Counsel is the system

manager of the systems in his or her

Region. Each Assistant Chief Counsel is

the system manager of the system in his

or her function. The Chief Counsel, the

Deputy Chief Counsel and the Associate

Chief Counsels (Enforcement Litigation),

(Domestic), (International), (Finance and

Management), and (Employee Benefits

and Exempt Organizations) are the

system managers of the system in each

of their Offices. (See IRS appendix A for

addresses.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, apAppendix B. Inquiries

should be addressed to the Regional

Counsel of the Region in which the

records are located or the Assistant

Chief Counsel (Disclosure Litigation) in

the case of records in the National

Office. The addresses are listed in the

Appendix. Information leading to the

identity of a confidential source is

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

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Employees, Department of Treasury

personnel; Tax Court witnesses; Office

of Personnel Management and Merit

Systems Protection Board; other Federal

agencies; State, local, and foreign

governments; references; former

employers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.004

SYSTEM NAME:

Chief Counsel General Legal Services

Case Files. Each of the seven Regional

Counsel Offices and the National Office

maintain a General Legal Services Case

File System. The information in this

notice applies to all eight of the

offices—Treasury/IRS.

SYSTEM LOCATION:

The addresses of the National Office

and each Regional Counsel Office are

listed in the Appendix. (See IRS

Appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Persons involved in litigation, actions,

investigations or cases falling within the

jurisdiction of the General Legal

Services function including persons (1)

who are parties in personnel matters, as

well as discrimination and labor

management relations matters, of the

Internal Revenue Service, Chief

Counsel’s Office or, in some instances,

other agencies in the Treasury

Department; (2) who are parties in

practitioner actions under the

jurisdiction of the Director of Practice or

the Joint Board of Actuaries; (3) who are

parties in procurement matters and

under the Federal Claims Collection Act

(as amended by the Debt Collection

Act); (4) who are parties in litigation or

administrative claims involving alleged

violations of the United States

Constitution, the Federal Tort Claims

Act, the Military Personnel and Civilian

Employee Compensation Act, relief of

accountable officers for loss of

Government funds, claims or suits for

rewards, acts of officers or employees

acting within the scope of their

employment, or official acts of officers

or employees not directly relating to

Federal tax issues but relating to the

Internal Revenue Service; (5) who are

parties in miscellaneous matters

referred to the General Legal Service; (6)

who are the subjects of investigations

made by the Internal Security Division

if the case is referred to General Legal

Services (7) who are officials of the

Internal Revenue Service and Chief

Counsel’s Office required to file a

Financial Disclosure Statement under

the Ethics in Government Act of 1978;

(8) who have corresponded regarding a

matter under consideration within

General Legal Services .

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Legal case and administrative case

files. (2) Internal control cards. (3)

Correspondence files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purposes of litigating an action

or seeking legal advice; (2) disclose

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; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose information to

a court, magistrate, or administrative

tribunal in the course of presenting

evidence, including disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (5) disclose

information to foreign governments in

accordance with formal or informal

international agreements; (6) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (7) provide information

to the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings; (8) provide information to

officials of labor organizations

recognized under 5 U.S.C. Chapter 71

when relevant and necessary to their

duties of exclusive representation; (9)

provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation; (10) provide information

to the Director of Practice and Joint

Board of Actuaries in practitioner

disciplinary matters; (11) provide

information to the Office of Personnel

Management in personnel,

discrimination and labor management

matters; (12) provide information to

arbitrators, the Federal Labor Relations

Authority, including the Office of the

General Counsel of that authority, the

Federal Service Impasses Board and the

Federal Mediation and Conciliation

Service in labor management matters;

(13) provide information to the Merit
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56847

Systems Protection Board, including its

Special Counsel, in Personnel,

Discrimination, and Labor Management

matters; (14) provide information to the

Equal Employment Opportunity

Commission in Personnel,

Discrimination, and Labor Management

matters; (15) provide information to the

General Services Administration in

property management matters; (16)

provide information to the

Administrative Assistant of the

Executive Resources Board as to

Financial Disclosure Statements, who

makes the statements available to the

public as required by law; (17) provide

information to other federal agencies for

the purpose of effectuating inter–agency

salary offset or inter–agency

administrative offset; (18) provide

information to the Office of Government

Ethics in conflict of interest, conduct,

financial statement reporting, and other

ethical matters.

DISCLOSURE TO CONSUMER REPORTING

AGENCIES:

Disclosures pursuant to 5 U.S.C.

552a(b)(12). Disclosures of debt

information concerning a claim against

an individual may be made from this

system to consumer reporting agencies

as defined in the Fair Credit Reporting

Act, 15 U.S.C. 1681a(f) or the Federal

Claims Collection Act of 1966, 31 U.S.C.

3701(a)(3).

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply. If more

than one person is involved in a given

case then it is generally retrievable only

by the first named person.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Legal files are generally retired to the

Federal Records Center (FRC) 1 year

after the cases are closed. The FRC will

retain ‘‘significant case’’ files an

additional 19 years and dispose of them

20 years after they are closed. Other

legal files are retained in the FRC 4

years after they are transferred to the

center and disposed of 5 years after they

are closed. Other records are retained

for the same time periods described

above.

SYSTEM MANAGER(S) AND ADDRESS:

Each Regional Counsel is the system

manager of the system in his or her

Region. The Assistant Chief Counsel

(General Legal Services) is the system

manager of the National Office system.

The addresses are in the appendix. (See

IRS appendix A.)

NOTIFICATION PROCEDURE:

This system of records may not be

accessed for purposes of determining if

the system contains a record pertaining

to a particular individual as the records

are exempt under 5 U.S.C. 552a(d)(5)

and/or (k)(2).

RECORD ACCESS PROCEDURES:

This system of records may not be

accessed for purposes of inspection or

for contest of content of records as the

records are exempt under 5 U.S.C.

552a(d)(5) and/or (k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies; State, local, and

foreign governments; witnesses;

informants; parties to disputed matters

of fact or law; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.005

SYSTEM NAME:

Chief Counsel General Litigation Case

Files. Each Regional Counsel Office and

each District Counsel Office maintains

one of these systems. The National

Office maintains one of these systems.

The information in this notice applies to

all 62 offices—Treasury/IRS.

SYSTEM LOCATION:

The addresses of the National Office,

each Regional Counsel Office and each

District Counsel Office are listed in the

appendix. (See IRS appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Taxpayers or other individuals

involved in matters referred to the

General Litigation function including:

(a) Taxpayers with outstanding tax

liabilities or with potential outstanding

tax liabilities; (b) persons from whom

information is being sought (summons);

(c) persons requesting information

(disclosure); (d) present or former

Internal Revenue Service employees

who are being or may be sued in

connection with their duties or who

have been called upon to testify in

private litigation; (e) persons who are or

may be liable to the United States on

non–tax claims; (f) persons who have

submitted offers in compromise of

federal taxes. (2) Persons who have

corresponded regarding a matter under

consideration within the General

Litigation function.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Legal and Administrative Files. (2)

Internal Control Records. (3) Offer in

Compromise Files. (4) Correspondence

Files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Provide

information to other Federal agencies

holding funds of taxpayer for the

purpose of collecting a liability owed by

the taxpayer; (2) disclose information to

the Department of Justice for the

purpose of litigating an action or

seeking legal advice; (3) provide

information to State and local taxing

authorities for the purpose of enforcing

Federal tax laws; (4) provide

information to Federal, state and local

regulatory authorities for purposes of

collection of Federal taxes; (5) disclose

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

regulation; (6) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or
56848 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

other benefit; (7) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (8) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (9) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(10) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (11) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (12) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

All records are retrievable by the

name of the persons to whom they

apply. Some internal control records are

retrievable by names of taxpayers and

related taxpayers, attorneys assigned,

subject matter, and certain key

administrative dates.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

National Office, Regional, and District

counsel legal files are generally retired

to the Federal Records Center (FRC) one

year after they are closed. The FRC will

retain ‘‘significant case’’ files an

additional 24 years and dispose of them

25 years after the cases are closed. Other

legal files are retained in the FRC 9

years after they are transferred to the

Center and disposed of 10 years after

they are closed. Other records are

retained in the Division for the same

time periods described above. Files

transferred from other functions are

returned to the source when no longer

needed.

SYSTEM MANAGER(S) AND ADDRESS:

Each Regional Counsel is the system

manager of the systems in his or her

Region. The Assistant Chief Counsel

(General Litigation) is the system

manager of the National Office system.

The addresses are in the appendix. (See

IRS appendix A.)

NOTIFICATION PROCEDURE:

Most of the records in this system

may not be accessed for purposes of

determining if the records pertain to a

particular individual as the records are

exempt under 5 U.S.C. 552a(d)(5) and/

or (k)(2).

RECORD ACCESS PROCEDURES:

This system may not be accessed for

purposes of inspection or for contest of

content of records as the records are

exempt under 5 U.S.C. 552a (d)(5) and/

or(k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies; State, local, and

foreign governments; witnesses;

informants; parties to disputed matters

of fact or law; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.006

SYSTEM NAME:

Former Chief Counsel Interpretative

Case Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the Associate Chief Counsel

(Domestic), Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individual taxpayers concerning

whom legal issues were referred to the

Interpretative Division (pre–October 1,

1988) for opinion.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Legal Case Files and Advisory

Opinions; (2) Correspondence Files; (3)

Internal Control Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal in

the course of presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (10) provide information

to the Social Security Administration to
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56849

consult about a matter involving legal

issues concerning the imposition of

Social Security taxes; (11) provide

information to the Department of Labor

or the Pension Benefit Guaranty

Corporation concerning the Employee

Retirement Income Security Act.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

All records in the system are

maintained in paper format. Internal

control records are also maintained on

magnetic media.

RETRIEVABILITY:

Legal Case and Advisory Opinion files

and Internal Control records are

retrievable by case name or title

assigned to the project (which

sometimes, but not always, corresponds

with the name of the individual

taxpayer). Private Relief Bill files are

retrievable by the H.R. or S number for

each Congress. Correspondence files are

retrievable by the name of the

individual who initiated the

correspondence.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

General Counsel Memorandums,

Office Memorandums, and legal case

files are retained indefinitely in the

National Office.

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel (Domestic),

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Associate Chief

Counsel (Domestic), Attn: CC:CORP:T,

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their personal

representatives; Department of the

Treasury personnel; Congressional

documents; other Federal agencies;

State, local, and foreign governments;

other persons who communicate with

the Internal Revenue Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 90.007

SYSTEM NAME:

Chief Counsel Legislation and

Regulations Division, Employee Plans

and Exempt Organizations Division, and

Associate Chief Counsel (Technical and

International) Correspondence and

Private Bill Files—Treasury/IRS.

SYSTEM LOCATION:

Legislation and Regulations Division,

Internal Revenue Service, Office of

Chief Counsel, 1111 Constitution

Avenue, Washington, DC 20224;

Employee Plans and Exempt

Organizations Division and Associate

Chief Counsel (Technical and

International), same address.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Persons who have corresponded to

the Service, the Department of the

Treasury, the White House or Members

of Congress regarding a matter in which

the Legislation and Regulations Division

or the Employee Plans and Exempt

Organizations Division was asked to

draft a reply. (2) Persons on whose

behalf private relief bills were

introduced in Congress involving tax

related matters.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Correspondence Files; (2) Private

Relief Bill Legal Files; (3) Internal

Control Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301 and 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. These

records and information in these records

may be used to: (1) Disclose information

to the Department of Justice for the

purpose of litigating an action or

seeking legal advice; (2) disclose

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

regulation; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose information to

a court, magistrate, or administrative

tribunal in the course of presenting

evidence, including disclosures to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (5) disclose

information to foreign governments in

accordance with formal or informal

international agreements; (6) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (7) provide information

to the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings; (8) provide information to

unions recognized as exclusive

bargaining representatives under the

Civil Service Reform Act of 1978, 5

U.S.C. 7111 and 7114; (9) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation; (10)

provide information to the agency or

individual who directed

correspondence to the Legislation and

Regulations Division for the Division to

draft a response.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Correspondence files are retrievable

by the name of the individual who
56850 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

initiated the correspondence. Private

Relief Bill files are retrievable by the

H.R. or S. number for each Congress.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Correspondence files are generally

disposed of after 3 years. Private Relief

Bill files are periodically updated to

reflect changes and are maintained as

long as needed. Internal control records

are generally disposed of after 2 years or

when no longer useful. Auth: IRM

1(15)59.

SYSTEM MANAGER(S) AND ADDRESS:

Director, Legislation and Regulations

Division, Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, Washington, DC

20224; Director, Employee Plans and

Exempt Organization Division, same

address. With respect to international

issues, the Associate Chief Counsel

(Technical and International) is the

system manager.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

the system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to the

Director of the Disclosure Litigation

Division. The address is listed in the

appendix. (See IRS appendix A.)

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in the system of

records or seeking to contest its content,

may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Director of the

Disclosure Litigation Division. The

address is listed in the appendix. (See

IRS appendix A.)

CONTESTING RECORD PROCEDURES:

See Access above.

RECORD SOURCE CATEGORIES:

Persons who initiate correspondence

referred to the Legislation and

Regulations Division; Congressional

documents; taxpayers and their

representatives; Department of Treasury

personnel; other Federal agencies; state,

local, and foreign governments;

witnesses; informants.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 90.009

SYSTEM NAME:

Chief Counsel Field Services Case

Files. Each Regional Counsel Office and

each District Counsel Office maintains

one of these systems. The National

Office maintains one of these systems.

The information in this notice applies to

all 62 offices–Treasury/IRS.

SYSTEM LOCATION:

The addresses of the National Office,

each Regional Counsel Office, and each

District Counsel Office is listed in the

Appendix. (See IRS Appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Taxpayers who have filed petitions

with the Tax Court or suits for refunds

of Federal taxes. (2) Taxpayers upon

whom the issuance of a statutory notice

is or was contemplated whose case has

been referred to the Tax Litigation

function. (3) Taxpayers who are the

subject of formal or informal advisory

opinions during the investigative stage

of the case or while under

administrative processing. (4) Persons

who have corresponded regarding a

matter under consideration within the

Tax Litigation function.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Legal Case and Administrative

Case Files. (2) Internal Control Records.

(3) Correspondence Files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements. (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2, which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Legal files are generally retired to the

Federal Records Center (FRC) one year

after they are closed. The FRC will

retain ‘‘significant case’’ files an

additional 29 years and dispose of them
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56851

30 years after they are closed. Other

legal files are retained in the FRC 9

years after they are transferred to the

Center and disposed of 10 years after

they are closed. Other records are

periodically updated to reflect changes

and maintained as long as needed. Files

transferred from other functions are

returned to the source when no longer

needed.

SYSTEM MANAGER(S) AND ADDRESS:

Each Regional Counsel is the system

manager of the systems in his or her

Region. The Assistant Chief Counsel

(Field Services) is the system manager

of the National Office system. The

addresses are in the appendix. (See IRS

appendix A.)

NOTIFICATION PROCEDURE:

This system may not be accessed for

purposes of determining if the records

pertain to a particular individual as the

records are exempt under 5 U.S.C.

552a(d)(5) and/or (k)(2).

RECORD ACCESS PROCEDURES:

This system may not be accessed for

purposes of inspection or for contest of

content of records as the records are

exempt under 5 U.S.C. 552a(d)(5) and/

or (k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies; State, local, and

foreign governments; witnesses;

informants; parties to disputed matters

of fact or law; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.010

SYSTEM NAME:

Digest Room Files Containing Briefs,

Legal Opinions, and Digests of

Documents Generated Internally or by

the Department of Justice Relating to the

Administration of the Revenue Laws—

Treasury/IRS.

SYSTEM LOCATION:

Office of the Associate Chief Counsel

(Finance and Management), Internal

Revenue Service, Office of Chief

Counsel, 1111 Constitution Avenue,

NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Taxpayers who have sought Internal

Revenue Service rulings and/or legal

opinions on tax problems and those

whose cases are being or have been

adjudicated.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Internal Control Records; (2)

Briefs; (3) Legal Opinions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to Justice Department

personnel for research purposes; (2)

disclose 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; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply.

SAFEGUARDS:

Records are kept in a secured area.

Access is limited to authorized

personnel. Users of the system must

show IRS identification and sign a

register each time the room is used.

Background checks are made on

employees. Access controls will not be

less than those provided by the

Automated Information System Security

Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Briefs, legal opinions, and digests are

retained indefinitely.

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel, (Finance and

Management), Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

This system may not be accessed for

purposes of determining if the records

pertain to a particular individual as the

records are exempt under 5 U.S.C.

552a(d)(5) and/or (k)(2).

RECORD ACCESS PROCEDURES:

This system may not be accessed for

purposes of inspection or for contest of

content of records as the records are

exempt under 5 U.S.C. 552a(d)(5) and/

or (k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Department of Treasury personnel;

Department of Justice personnel;

taxpayers and their representatives;

other Federal agencies; witnesses;

informants; State, local, and foreign

governments; parties to disputed

matters of fact and law; other persons

who communicate with the Internal

Revenue Service.
56852 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.011

SYSTEM NAME:

Attorney Recruiting Files—Treasury/

IRS.

SYSTEM LOCATION:

Office of the Associate Chief Counsel

(Finance and Management), Internal

Revenue Service, Office of Chief

Counsel, 1111 Constitution Avenue,

NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Persons who have applied for attorney

positions with the Office of Chief

Counsel, both National Office and field.

CATEGORIES OF RECORDS IN THE SYSTEM:

Attorney Files and lists of eligible

applicants; Internal Control Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation; (10) provide information

to the Office of Personnel Management

and Merit System Protection Board for

appropriate personnel actions.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Applicant files and internal control

records: paper records and magnetic

media.

RETRIEVABILITY:

Records are retrievable by the name of

the person to whom they apply.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

The attorney applicant files and other

records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel (Finance and

Management), Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant Chief

Counsel (Disclosure Litigation), Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

Information leading to the identity of a

confidential source is exempt pursuant

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

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Applicants, Department of Treasury

Personnel; Office of Personnel

Management; other Federal agencies;

State, local, and foreign governments;

references, former employers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.013

SYSTEM NAME:

Legal case files of the Chief Counsel,

Deputy Chief Counsel and Associate

Chief Counsels (Litigation), (Domestic),

(International), and (Employee Benefits

and Exempt Organizations)—Treasury/

IRS.

SYSTEM LOCATION:

Office of Chief Counsel, Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Persons whose cases at one time

involved important issues or unusual

circumstances which were brought to

the attention of the above persons (or

their predecessors).

CATEGORIES OF RECORDS IN THE SYSTEM:

Legal case files which include

internal control records of such case

files of both the persons currently

holding the above positions and those

who previously held such positions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56853

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action or

seeking legal advice; (2) disclose

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; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records pertaining to individuals are

retrievable by the name of the person to

whom they apply.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Access controls

will not be less than those provided by

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are periodically updated to

reflect changes and maintained as long

as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Counsel, Deputy Chief Counsel,

or the Associate Chief Counsels,

respectively, Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC 20224.

NOTIFICATION PROCEDURE:

This system may not be accessed for

purposes of determining if the records

pertain to a particular individual as the

records are exempt under 5 U.S.C.

552a(d)(5) and/or (k)(2).

RECORD ACCESS PROCEDURES:

This system may not be accessed for

purposes of inspection or for contest of

content of records as the records are

exempt under 5 U.S.C. 552a(d)(5) and/

or (k)(2).

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies; State, local, and

foreign governments; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.015

SYSTEM NAME:

Reference Records of the Library in

the Office of Chief Counsel–Treasury/

IRS.

SYSTEM LOCATION:

Office of the Associate Chief Counsel

(Finance and Management), Internal

Revenue Service, Office of Chief

Counsel, 1111 Constitution Avenue,

NW., Washington, DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Taxpayers who have sought

Congressional tax relief by means of a

Private Bill. (2) IRS employees who

charge out books.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Numerical and alphabetical listing

of Private Relief Bill and files related to

the Bill. (2) Charge cards and inter–

library loan forms.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

Records may be used to: (1) Disclose

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

regulation; (2) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal,

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (3) provide information to

a congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(4) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (5) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (6) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Records are retrievable by the name of

the individual to whom they pertain

and Private Bill material can also be

retrieved by H.R. or S. number.
56854 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

SAFEGUARDS:

Although access is limited to

authorized individuals, this material

would be available to any person

through a Freedom of Information Act

request. Access controls will not be less

than those provided by the Automated

Information System Security Handbook,

IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Records are regularly updated. If the

library materials to which the references

pertain are no longer in the library

collection, the reference cards are

destroyed.

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel (Finance and

Management), Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, NW., Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C. appendix B. Inquiries should

be addressed to Assistant Chief Counsel

(Disclosure Litigation), Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Material to which reference

information pertains.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 90.016

SYSTEM NAME:

Counsel Automated Tracking System

(CATS) Records—Treasury/IRS

SYSTEM LOCATION:

Computer Records: Detroit Computing

Center, 1300 John C. Lodge Drive,

Detroit, Michigan 48226.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

(1) Taxpayers who initiated suits for

refund in district courts or the Claims

Court.(2) Taxpayers who have filed

petitions with the United States Tax

Court. (3) Taxpayers who have

requested rulings from the Service in

those cases in which the request has

been referred to the Office of Chief

Counsel for a legal opinion. (4)

Taxpayers who have been involved in

litigation concerning the collection of

taxes. (5) Taxpayers whose cases were

the subject of technical advice.

CATEGORIES OF RECORDS IN THE SYSTEM:

Skeletal legal files and Indexes

(including taxpayer name; uniform issue

list number; key dates; subject matter;

name of attorney and office handling the

case; and miscellaneous remarks.)

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7801.

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

for the purpose of litigating an action,

seeking legal advice, or for research

purposes; (2) disclose 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

regulation; (3) disclose information to a

Federal, State, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose relevant, non–

privileged information to a court,

magistrate, or administrative tribunal

including the presentation of evidence,

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a subpoena,

or in connection with criminal law

proceedings; (5) disclose information to

foreign governments in accordance with

formal or informal international

agreements; (6) provide information to a

congressional office in response to an

inquiry made at the request of the

individual to whom the record pertains;

(7) provide information to the news

media in accordance with guidelines

contained in 28 CFR 50.2 which relate

to an agency’s functions relating to civil

and criminal proceedings; (8) provide

information to officials of labor

organizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessary

to their duties of exclusive

representation; (9) provide information

to third parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Skeletal legal files and indexes are

stored on magnetic media. Input

documents are on paper. The CATS

system also allows access by interactive

terminal.

RETRIEVABILITY:

Records are retrievable by legal jacket

number, the name of the person to

whom they apply, and by name of the

attorney to whom the cases are assigned.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Background checks

are made on employees. All facilities

where records are stored have access

limited to authorized personnel or

individuals in the company of

authorized personnel. Passwords are

required in the Counsel Automated

Tracking System to access system

information. Access controls will not be

less than those provided by the

Automated Information System Security

Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Records are maintained in accordance

with Records Disposition Handbooks,

IRM 1(15)59.1 through IRM 1(15)59.32.

Magnetic media will be periodically

updated to reflect changes and

maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel (Finance and

Management), Internal Revenue Service,

1111 Constitution Avenue, NW.,

Washington, DC 20224.

NOTIFICATION PROCEDURE:

Most of the records in this system

may not be accessed for purposes of

determining if the records pertain to a

particular individual as the records are
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56855

exempt under 5 U.S.C. 552a(d)(5) and/

or (k)(2). An individual who wishes to

determine whether the system contains

any records pertaining to himself which

are not exempt may address inquiries to

the Assistant Chief Counsel (Disclosure

Litigation), 1111 Constitution Avenue,

NW., Washington, DC 20224.

RECORD ACCESS PROCEDURES:

Most of the records in this system

may not be accessed for purposes of

inspection or for contest of content of

records as the records are exempt under

5 U.S.C. 552a(d)(5) and/or (k)(2).

Individuals seeking access to any record

which is not exempt, or seeking to

contest its content, may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to the

Assistant Chief Counsel (Disclosure

Litigation) whose address is listed

above. Taxpayers seeking to adjust

records which affect the determination

of a tax assessment or the balance due,

should utilize existing procedures for

doing so, as substantive tax matters are

not subject to the amendment

provisions of the Privacy Act.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:

Taxpayers and their representatives;

Department of Treasury personnel; other

Federal agencies, State, local, and

foreign governments; witnesses;

informants; parties to disputed matters

of fact or law; other persons who

communicate with the Internal Revenue

Service.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

This system has been designated as

exempt from certain provisions of the

Privacy Act.

Treasury/IRS 90.017

SYSTEM NAME:

Correspondence Control and Records,

Associate Chief Counsel (Technical and

International)—Treasury/IRS.

SYSTEM LOCATION:

National Office (See IRS appendix A.)

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individual subjects of letter rulings,

technical advice, memorandum and

other correspondence from the Office of

the Associate Chief Counsel (Technical

and International).

CATEGORIES OF RECORDS IN THE SYSTEM:

Cards, disks and tapes containing

taxpayer names, date of correspondence,

issue, and related information,

including in some cases the conclusions

reached, and related letter ruling,

technical advice, memorandum and

other correspondence files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301, 26 U.S.C. 7801, 7802,

7602, 7805(a).

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 be made only as

provided by 26 U.S.C.6103. These

records and information in these records

may be used to: (1) Disclose information

to the Department of Justice in

connection with actual or potential

criminal prosecution or civil litigation,

and in connection with requests for

legal advice; (2) disclose 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

regulation; (3) disclose information to a

Federal, State, or local agency

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) disclose information to

a court, magistrate, or administrative

tribunal in the course of presenting

evidence, including disclosure to

opposing counsel or witnesses in the

course of civil discovery, litigation, or

settlement negotiations, in response to a

subpoena, or in connection with

criminal law proceedings; (5) disclose

information to foreign governments in

accordance with formal or informal

international agreements; (6) provide

information to a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (7) provide information

to the news media in accordance with

guidelines contained in 28 CFR 50.2

which relate to an agency’s functions

relating to civil and criminal

proceedings; (8) provide information to

unions recognized as exclusive

bargaining representatives under the

Civil Service Reform Act of 1978, 5

U.S.C. 7111 and 7114; (9) provide

information to third parties during the

course of an investigation to the extent

necessary to obtain information

pertinent to the investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records, magnetic media, and

tapes.

RETRIEVABILITY:

Indexed by name and control number.

SAFEGUARDS:

Safeguards will not be less than those

provided by the Physical and Document

Security Handbook, IRM 1(16)41, and

the Automated Information System

Security Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

Cards, disks and tapes are

periodically updated and maintained as

long as needed. Related files are

destroyed or retired over varying

numbers of years as specified in the

Records Control Schedule, IRM

1(15)59.1(10).

SYSTEM MANAGER(S) AND ADDRESS:

Associate Chief Counsel (Technical

and International), National Office. (See

IRS appendix A.)

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

the system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed to the

Associate Chief Counsel (Technical and

International), National Office. (See IRS

appendix A.)

RECORD ACCESS PROCEDURES:

Individuals seeking access to any

record contained in the system of

records or seeking to contest its content,

may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Associate Chief

Counsel (Technical and International),

National Office. (See IRS appendix A.)

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Individual subjects of letter rulings,

technical advice memorandums, and

other correspondence, field office

personnel.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.
56856 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

Treasury/IRS 90.018

SYSTEM NAME:

Expert Witness Library—Treasury/IRS

SYSTEM LOCATION:

Office of the Assistant Chief Counsel

(Field Services), Office of the Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Potential expert witnesses for tax

litigation in a variety of areas of

expertise.

CATEGORIES OF RECORDS IN THE SYSTEM:

Names, addresses, and phone

numbers of expert witnesses who have

been used either by IRS or taxpayers in

litigation. The library also contains

evaluations of the performance of each

expert, copies of transcripts where

experts have testified and copies of the

experts’ reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801,

7802, and 7805(a).

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 be made only as

provided by 26 U.S.C. 6103. Records

other than returns and return

information may be used to: (1) Disclose

information to the Department of Justice

in connection with requests for legal

advice; (2) disclose information to a

Federal, state, or local agency

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

individual, or issuance of or retention of

a security clearance, license, contract,

grant, or other benefit; (3) disclose

relevant, non–privileged information to

a court, magistrate, or administrative

tribunal, including the presentation of

evidence, disclosures to opposing

counsel or witnesses in the course of

civil discovery, litigation, or settlement

negotiations, in response to a subpoena

where relevant or potentially relevant to

the proceeding; (4) provide information

to a Congressional office in response to

an inquiry made at the request of the

individual to whom the record pertains;

(5) provide information to third parties

during the course of an investigation to

the extent necessary to obtain

information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

Indexed by name and subject matter

expertise.

SAFEGUARDS:

Access is limited to employees who

have a need for such records in the

course of their work. Furthermore,

access to the paper files is controlled by

a designated attorney in the Tax Shelter

Branch. Access to the expert witness

library indices on magnetic media are

controlled by the Tax Shelter Branch.

The Tax Shelter Branch is locked during

nonworking hours. All facilities where

records are stored have access limited to

authorized personnel or individuals in

the company of authorized personnel.

Background checks are made on

employees. Access controls will not be

less than those provided by the

Automated Information System Security

Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:

The records will be periodically

updated to reflect changes and

maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:

Assistant Chief Counsel (Field

Services), Internal Revenue Service,

Office of Chief Counsel, 1111

Constitution Avenue, NW, Washington,

DC 20224.

NOTIFICATION PROCEDURE:

Individuals seeking to determine if

this system of records contains a record

pertaining to themselves may inquire in

accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in

‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURE:

Individuals seeking access to any

record contained in this system of

records, or seeking to contest its

content, may inquire in accordance with

instructions appearing at 31 CFR part 1,

subpart C, appendix B. Inquiries should

be addressed to the Assistant Chief

Counsel (Disclosure Litigation), Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224.

CONTESTING RECORD PROCEDURES:

26 U.S.C. 7852(e) prohibits Privacy

Act amendment of tax records.

RECORD SOURCE CATEGORIES:

Attorneys working for the IRS and

expert witnesses themselves.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

IRS APPENDIX A

This appendix contains the addresses

of Treasury/IRS system locations along

with the title of the principal system

manager(s) at each location. Other

system managers at these locations are

individually noted in the text of the

system notices. Generally, inquiries

under Treasury/IRS systems should be

addressed to the office where the

records in question are located. For

Regional and District Office records, this

would be the office with jurisdiction

over the area where the individual

resides. For Internal Revenue Service

Center records, this would be the

service center where the individual files

Federal income tax returns.

NATIONAL OFFICE INTERNAL REVENUE

SERVICE

National Director, Equal Employment

Opportunity and Diversity

National Director, Communications

Assistant Commissioner (Collection)

Chief Information Officer

Assistant Commissioner (Employee Plans

and Exempt Organizations)

National Director, Strategic Planning and

Research

National Director, Compliance and Research

Chief Financial Officer

Chief, National Management and

Administration

Chief Taxpayer Service

Assistant Commissioner (Criminal

Investigation)

Assistant Commissioner (Examination)

Assistant Commissioner (International)

Assistant Commissioner (Procurement)

Chief Inspector

Director, Office of Disclosure

The address for all of the above

systems managers with the exception of

the Assistant Commissioner

(International), noted below, is as

follows:

1111 Constitution Avenue, NW, Washington,

DC 20224

Assistant Commissioner (International), 950

L‘Enfant Plaza, SW., Fourth Floor,

Washington, DC 20024

ADDRESSES OF THE DETROIT

COMPUTING CENTER, MARTINSBURG

COMPUTING CENTER, AND THE AUSTIN

COMPLIANCE CENTER

Director, Detroit Computing Center, 1300

John C. Lodge Drive, Detroit, Michigan

48226.

Director, Martinsburg Computing Center, PO

Box 1208, Martinsburg, West Virginia

25401

Director, Austin Compliance Center, PO Box

2986, Stop 1000 AUCC, Austin, Texas

78768

ADDRESSES OF REGIONAL OFFICES,

DISTRICT OFFICES, AND INTERNAL

REVENUE SERVICE CENTERS

Regional Offices
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56857

Midstates Region (Dallas)Regional

Commissioner, Internal Revenue

Service4050 Alpha Road, Dallas, Texas

75244-4203

Northeast Region (Manhattan) Regional

Commissioner, Internal Revenue Service,

90 Church Street, New York, New York,

10007

Southeast Region (Atlanta) Regional

Commissioner, Internal Revenue Service,

PO Box 926, Stop 100-R, Atlanta, Georgia

30370

Western Region (San Francisco) Regional

Commissioner, Internal Revenue Service,

Room 511,1650 Mission Street, San

Francisco, California 95113

District Director, Internal Revenue Service,

PO Box 1818, Cincinnati, Ohio 45201.

District Director, Internal Revenue Service,

PO Box 99181, Cleveland, Ohio 44199

District Director, Internal Revenue Service,

PO Box 330500, Stop ι1, Detroit, Michigan

48232-6500

District Director, Internal Revenue Service,

PO Box 44687, Stop 10, Indianapolis,

Indiana 46244

District Director, Internal Revenue Service,

PO Box 1735, Stop 100, Louisville,

Kentucky 40201

District Director, Internal Revenue Service,

425 Juliana Street, Parkersburg, West

Virginia 26101

Director, Internal Revenue Service Center,

201 W. Second Street., Covington,

Kentucky 41019

District Director, Internal Revenue Service,

George Fallon Building, 31 Hopkins Plaza,

Baltimore, Maryland 21201

District Director, Internal Revenue Service,

PO Box 939, Newark, New Jersey 07101

District Director, Internal Revenue Service,

W. J. Green Federal Building, 600 Arch

Street, Philadelphia, Pennsylvania 19106

District Director, Internal Revenue Service,

1000 Liberty Avenue, Room 1139,

Pittsburgh, Pennsylvania 15222

District Director, Internal Revenue Service,

400 North Eighth Street, Richmond,

Virginia 23240

District Director, Internal Revenue Service,

409 Silverside Road, Wilmington,

Delaware 19809

Director, Internal Revenue Service Center,

11601 Roosevelt Boulevard, Philadelphia,

Pennsylvania 19154

District Director, Internal Revenue Service,

Federal Building, 115 Fourth Avenue, SE.,

Aberdeen, South Dakota 57401

District Director, Internal Revenue Service,

230 South Dearborn Street, Room 2890,

Chicago, Illinois 60604

District Director, Internal Revenue Service,

Federal Building, 210 Walnut Street, Des

Moines, Iowa 50309

District Director, Internal Revenue Service,

Federal Building and Post Office, 657

Second Avenue, North Fargo, North Dakota

58102

District Director, Internal Revenue Service,

Federal Building, Second Floor, 301 South

Park Avenue, Helena, Montana 59626-0016

District Director, Internal Revenue Service,

Federal Building and Court House, 310

West Wisconsin Avenue, Milwaukee,

Wisconsin 53203

District Director, Internal Revenue Service,

Federal Office Building, 106 South

Fifteenth Street, Omaha, Nebraska 68102

District Director, Internal Revenue Service,

1222 Spruce Street, St. Louis, Missouri

63101

District Director, Internal Revenue Service,

Federal Building and Court House, 316

North Robert Street, St. Paul, Minnesota

55101

District Director, Internal Revenue Service,

320 West Washington Street, Springfield,

Illinois 62701

Director, Internal Revenue Service Center, PO

Box 24551, Kansas City, Missouri 64131

District Director, Internal Revenue Service,

John F. Kennedy Federal Building,

Government Center, Boston, Massachusetts

02203

District Director, Internal Revenue Service,

68 Sewall Street, Augusta, Maine 04330

District Director, Internal Revenue Service,

Leo W. O‘Brien Federal Building, Clinton

Avenue and North Pearl Street, Albany,

New York 12207

District Director, Internal Revenue Service,

120 Church Street, New York, New York

10007

District Director, Internal Revenue Service,

35 Tillary Street, Brooklyn, New York

11201

District Director, Internal Revenue Service,

111 West Huron Street, Buffalo, New York

14202

District Director, Internal Revenue Service,

Courthouse Plaza, 119 Main Street,

Burlington, Vermont 05401

District Director, Internal Revenue Service,

William R. Cotter Federal Building, Stop

204, 135 High Street, Hartford, Connecticut

06103

District Director, Internal Revenue Service,

Federal Building, 80 Daniel Street,

Portsmouth, New Hampshire 03801

District Director, Internal Revenue Service,

380 Westminster Mall, Providence, Rhode

Island 02903

Director, Internal Revenue Service, Stop 100,

310 Lowell Street, Andover, Massachusetts

05501

Director, Internal Revenue Service Center,

Stop 100, 1040 Waverly Avenue,

Holtsville, New York 11799

District Director, Internal Revenue Service,

401 West Peachtree Street, NW. Atlanta,

Georgia 30365

District Director, Internal Revenue Service,

500 Twenty-second Street South,

Birmingham, Alabama, 35233

District Director, Internal Revenue Service,

1835 Assembly Street, Columbia, South

Carolina 29201

District Director, Internal Revenue Service,

320 Federal Place, Greensboro, North

Carolina 27401

District Director, Internal Revenue Service,

Suite 504, 100 W. Capitol Street, Suite 504,

Jackson, Mississippi 39269

District Director, Internal Revenue Service,

Federal Office Building, 400 West Bay

Street, Jacksonville, Florida 32202

District Director, Internal Revenue Service,

801 Broadway, Nashville, Tennessee 37203

District Director, Internal Revenue Service,

(Stop 6) 700 West Capitol, Little Rock,

Arkansas 72201

District Director, Internal Revenue Service,

(Stop 6) 501 Magazine Street, New Orleans,

Louisiana 70130

District Director, Internal Revenue Service,

One University Drive, Building B, Ft.

Lauderdale, Florida 33324

Director, Internal Revenue Service Center,

4800 Buford Highway, Chamblee, Georgia

30341

Director, Internal Revenue Service Center, PO

Box 30309, Airport Mail Facility,

Memphis, Tennessee 38130

District Director, Internal Revenue Service,

5338 Montgomery NE, 3rd Floor,

Albuquerque, New Mexico 87109

District Director, Internal Revenue Service,

Stop 100D AUS, 300 East Eighth Street,

Austin, Texas 78701

District Director, Internal Revenue Service,

1919 Smith Street, Houston, Texas 77002

District Director, Internal Revenue Service,

308 West Twenty-first Street, Cheyenne,

Wyoming 82001

District Director, Internal Revenue Service,

Stop 1000 DAL, 1100 Commerce Street,

Dallas, Texas 75242

District Director, Internal Revenue Service,

600 Seventeenth Street, Stop 1000 DEN,

Denver, Colorado 80202-2490

District Director, Internal Revenue Service,

210 East Earll Drive, Sixth Floor, Room 600

Phoenix, Arizona 85012

District Director, Internal Revenue Service,

465 South 400 East, Salt Lake City, Utah

84111

District Director, Internal Revenue Service,

200 NW. Fourth Street, Oklahoma City,

Oklahoma 73102

District Director, Internal Revenue Service,

412 South Main Street, Wichita, Kansas

76202

Director, Internal Revenue Service Center,

3651 South Interregional Highway, Austin,

Texas 73301

Director, Internal Revenue Service Center,

1160 West 1200 South Street, Ogden Utah

84201

District Director, Internal Revenue Service,

949 East Thirty-sixth Avenue, Anchorage,

Alaska 99508

District Director, Internal Revenue Service,

Box 041, 550 West Fort Street, Boise, Idaho

83724

District Director, Internal Revenue Service,

PJKK Federal Building, 300 Ala Moana,

Honolulu, Hawaii 96850

District Director, Internal Revenue Service,

24000 Avila Road, Laguna Niguel,

California 92677

District Director, Internal Revenue Service,

300 North Los Angeles Street, Los Angeles,

California 90012

District Director, Internal Revenue Service,

1220 SW. Third Avenue, Portland, Oregon

97204

District Director, Internal Revenue Service,

4750 West Oakey Boulevard, Las Vegas,

Nevada 89102

District Director, Internal Revenue Service,

4330 Watt Avenue, North Highland,

California 95660

District Director, Internal Revenue Service,

1301 Clay Street, South Tower, San

Francisco, California 94612

District Director, Internal Revenue Service,

55 South Market Street, San Jose,

California 95113
56858 Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices

District Director, Internal Revenue Service,

915 Second Avenue, Seattle, Washington,

98174

Director, Internal Revenue Service Center,

5045 East Butler Avenue, Fresno,

California 93888

ADDRESSES OF CHIEF COUNSEL,

REGIONAL COUNSEL, DISTRICT COUNSEL,

AND REGIONAL DIRECTOR OF APPEALS

OFFICES

National Office:

Office of the National Director of Appeals,

Internal Revenue Service, 901 D Street,

SW., Box 68, Washington, DC 20024

Office of the Assistant Chief Counsel

(Criminal Tax), Office of Chief Counsel,

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel

(Disclosure Litigation), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel

(General Legal Services), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel

(General Litigation), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel

(Corporate), Office of Chief Counsel,

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel (Income

Tax and Accounting), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Chief Counsel

(Employee Benefits and Exempt

Organizations), Office of Chief Counsel,

Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Office of the Assistant Counsel (Field

Services), Office of Chief Counsel, Internal

Revenue Service, 1111 Constitution

Avenue, NW., Washington, DC 20224

Office of the Assistant Chief Counsel

(Financial Institutions and Products),

Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW.,

Washington, DC 20224

Office of the Assistant Chief Counsel

(Passthroughs and Special Industries),

Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW.,

Washington, DC 20224

Chief Counsel, Deputy Chief Counsel,

Associate Chief Counsels (Litigation),

(Domestic), (International), Finance and

Management) and (Employee Benefits and

Exempt Organizations), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,

DC 20224

Regional Counsel Offices

Northeast Region:

Regional Counsel‘s Office, IRS, NorthAtlantic Region, 7 World Trade Center,

Twenty-fifth floor, New York, New York

10048

Southeast Region:

Regional Counsel’s Office, IRS, 401 West

Peachtree Street, Suite 2110-Stop 180-R,

Atlanta, Georgia 30365

Midstates Region:

Regional Counsel’s Office, IRS, 4050 Alpha

Road, 14th Floor, Dallas, Texas 75244-4203

Western Region:

Regional Counsel’s Office, IRS, Room 514,

1650 Mission Street, San Francisco,

California 94103

Regional Director of Appeals

Northeast Region

Regional Director of Appeals, IRS, 90 Church

Street, Room 1003 New York NY 10007

Southeast Region

Regional Director of Appeals, IRS, 625

Federal Office Building, Suite 2118, 401

West Peachtree Street, NW., Atlanta,

Georgia 30365

Midstates Region

Regional Director of Appeals, IRS, 4050

Alpha Road, Fourteenth Floor, Dallas,

Texas 75244-4203

Western Region

Regional Director of Appeals, IRS, Room 515,

1650 Mission Street, San Francisco,

California 94103.

District Counsel Offices

District Counsel’s Office, IRS, 7 World Trade

Center, Twenty-fourth Floor, New York,

New York 10048

District Counsel’s Office, IRS, Leo W. O’Brien

Federal Building, Clinton Avenue and N.

Pearl Street, Albany, New York 12207

District Counsel’s Office, IRS, 10 Causeway

Street, Room 401, Boston, Massachusetts

02222-1061

District Counsel’s Office, IRS Brooklyn

Office, 1600 Stewart Avenue, Suite 601,

Uniondale, New York 11590

District Counsel’s Office, IRS, 28 Church

Street, Guaranty Building, Suite 500,

Buffalo, New York 14202

District Counsel’s Office, IRS, 333 East River

Drive, Suite 200, Commerce Center One,

Hartford, Connecticut 06108

District Counsel’s Office, IRS, Room 10424,

600 Arch Street, Philadelphia,

Pennsylvania 19106

District Counsel’s Office, IRS, Room 4100,

101 West Lombard Street, Baltimore,

Maryland 21201

District Counsel’s Office, IRS, Room 904, 970

Broad Street, Newark, New Jersey 07102

District Counsel’s Office, IRS, 1001 Liberty

Center,Room 601 C, Pittsburgh,

Pennsylvania 15222

District Counsel’s Office, IRS, 2727

Enterprise Parkway, First Floor, Richmond,

Virginia 23240

District Counsel’s Office, IRS, 4620

Wisconsin Avenue, NW., Fourth Floor,

Washington, DC 20016

District Counsel’s Office, IRS, Suite 1400, 401

West Peachtree Street, NW., Atlanta,

Georgia 30365

District Counsel’s Office, IRS, Room 340, 500

Twenty-second Street, South, Birmingham,

Alabama 35233

District Counsel’s Office, IRS, Room 509, 320

Federal Place, Greensboro, North Carolina

27401

District Counsel’s Office, IRS, Box 35027,

Federal Office Building, 400 West Bay

Street, Room 564, Jacksonville,Florida

32202

District Counsel’s Office, IRS, Room 1114,

Federal Office Building, 51 SW First

Avenue, Miami, Florida 33130

District Counsel’s Office, IRS, Room 703, U.S.

Courthouse, 801 Broadway, Nashville,

Tennessee 37203-3814

District Counsel’s Office, IRS, 917 Hale Boggs

Building, 501 Magazine Street, New

Orleans, Louisiana 70130

District Counsel’s Office, IRS, Room 7525,

John Weld Peck Federal Building 550 Main

Street, Cincinnati, Ohio 45202

District Counsel’s Office, IRS, Suite 810, One

Cleveland Center, 1375 East, Ninth Street,

Cleveland, Ohio 44114

District Counsel’s Office, IRS, 1870

McNamara Building, 477 Michigan

Avenue, Detroit, Michigan 48226

District Counsel’s Office, IRS, 513 MintonCapehart Federal Building, 575 N.

Pennsylvania Street, Indianapolis, Indiana

46204

District Counsel’s Office, IRS, Suite 1100

Heyburn Building, 332 West Broadway,

Louisville, Kentucky 40202

District Counsel’s Office, IRS, 219 South

Dearborn Street, Room 1342, Chicago,

Illinois 60604

District Counsel’s Office, IRS, 439 Federal

Building, 210 Walnut Street, Des Moines,

Iowa 50309

District Counsel’s Office, IRS, Room 242,

Federal Building, 301 South Park Avenue,

Helena, Montana 59626

District Counsel’s Office, IRS, 2700 Federal

Office Building, 911 Walnut Street, Kansas

City, Missouri 64106

District Counsel’s Office, IRS, 760 Henry

Reuss Federal Plaza, Suite 760, 310 West

Wisconsin Avenue, Milwaukee, Wisconsin

53203

District Counsel’s Office, IRS, 3101 Federal

Building, 215 North Seventeenth Street,

Omaha, Nebraska 68101

District Counsel’s Office, IRS, Room 720, 320

West Washington Street, Springfield,

Illinois 62701

District Counsel’s Office, IRS, Third Floor,

Chouteau Center, 133 S. Eleventh Street,

St. Louis, Missouri 63102

District Counsel’s Office, IRS, Galtier Plaza,

Suite 650, 175 East Fifth Street, St. Paul,

Minnesota 55101

District Counsel’s Office, IRS, 5338

Montgomery NE Suite 400, Albuquerque,

New Mexico 87109

District Counsel’s Office, IRS, Room 601, 300

East Eighth Street, Austin, Texas 78701

District Counsel’s Office, IRS, Room 12A24,

Stop 2000 DAL, 1100 Commerce Street,

Dallas, Texas 75242

District Counsel’s Office, IRS, Suite 500, 1244

Speer Boulevard, Denver, Colorado 80204
Federal Register / Vol. 60, No. 217 / Thursday, November 9, 1995 / Notices 56859

District Counsel’s Office, IRS, Suite 350,

10850 Richmond Avenue, Houston, Texas

77042-4775

District Counsel’s Office, IRS, Suite 320, 500

West Main, Oklahoma City, Oklahoma

73102

District Counsel’s Office, IRS, Suite 1500,

3225 N. Central Avenue, Phoenix, Arizona

85012

District Counsel, IRS, Room 131, Wallace F.

Bennett Federal Building, 125 South State

Street, Salt Lake City, Utah 84138

District Counsel’s Office, IRS, Room 607, 949

East Thirty-sixth Avenue, Anchorage,

Alaska 99508

District Counsel’s Office, IRS, Box 024, 550

West Fort Street, Boise, Idaho 83724

District Counsel’s Office, IRS,7119 PJKK

Federal Building, 300 Ala Moana

Boulevard, Honolulu, Hawaii 96850

District Counsel’s Office, IRS, Fourth Floor,

Chet Holifield Building, 24000 Avila Road,

Laguna Niguel, California 92656

District Counsel’s Office, IRS, 4750 Oakey,

Suite 403, Las Vegas, Nevada 89102

District Counsel’s Office, IRS, 3018 Federal

Building, 300 N. Los Angeles Street, Los

Angeles, California 90012

District Counsel’s Office, IRS, 222 SW.

Columbia, Suite 450, Portland, Oregon

97201

District Counsel’s Office, IRS, 4330 Watt

Avenue, Suite 470, North Highlands,

California 95660

District Counsel’s Office, IRS, Suite 901, 701

B Street, San Diego, California 92101

District Counsel’s Office, IRS, Room 504, 160

Spear Street, San Francisco, California

94105

District Counsel’s Office, IRS, Suite 505, 55

South Market Street, San Jose, California

95113

District Counsel’s Office, IRS, 2710 Federal

Building, 915 Second Avenue, Seattle,

Washington 98174

District Counsel’s Office, IRS, 950 Hampshire

Road, East Pavilion, Thousand Oaks,

California 91361

BILLING CODE: 4830–01–F

United States Mint

Treasury/U.S. Mint .001

SYSTEM NAME:

Cash Receivable Accounting

Information System — Treasury/United

States Mint.

SYSTEM LOCATION:

United States Mint, Judiciary Square

Building, 633 3rd Street, NW,

Washington, DC 20220; United States

Mint, 151 North Independence Mall

East, Philadelphia, PA 19106; United

States Mint, 320 West Colfax Avenue,

Denver, CO 80204; United States Mint,

155 Hermann Street, San Francisco, CA

94102; United States Mint, West Point,

NY 10996; United States Bullion

Depository, Fort Knox, KY 40121.

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Employees and former employees of

the United States Mint and the general

public who have: (a) Served on jury

duty when employed by the United

States Mint; (b) Paid for lost

Government property belonging to the

Mint; (c) Purchased numismatic items

from Mint sales outlets; and (d) Have

obtained travel advances.

CATEGORIES OF RECORDS IN THE SYSTEM:

(1) Receivables due from Mint

employees, former employees and

general public for lost Government

property, salary overpayments, and cash

sales of over–the–counter numismatic

items; and (2) Receivables due from

Mint employees and former employees

who have outstanding travel advances.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 5537 and 31 U.S.C. 5111

(a)(3).

ROUTINE USES OF RECORDS MAINTAINED IN THE

SYSTEM, INCLUDING CATEGORIES OF USERS AND

THE PURPOSES OF SUCH USES:

These records and information in the

records may be used to disclose

information to: (1) Accounting offices,

managers, supervisors and government

officials pertaining to cash receivables

and debts owed the Government; (2)

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; (3) a

Federal, state, or local agency,

maintaining civil, criminal or other

relevant enforcement information or

other pertinent information, which has

requested information relevant to or

necessary to the requesting agency’s or

the bureau’s hiring or retention of an

employee, or issuance of a security

clearance, license, contract, grant, or

other benefit; (4) a court, magistrate, or

administrative tribunal in the course of

presenting evidence, including

disclosures to opposing counsel or

witnesses in the course of civil

discovery, litigation, or settlement

negotiations, in response to a court–

ordered subpoena, or in connection

with criminal law proceedings; (5)

foreign governments in accordance with

formal or informal international

agreements; (6) a congressional office in

response to an inquiry made at the

request of the individual to whom the

record pertains; (7) the news media in

accordance with guidelines contained in

28 CFR 50.2 which relate to an agency’s

functions relating to civil and criminal

proceedings; (8) unions recognized as

exclusive bargaining representatives

under the Civil Service Reform Act of

1978, 5 U.S.C. 7111 and 7114; (9) third

parties during the course of an

investigation to the extent necessary to

obtain information pertinent to the

investigation.

POLICIES AND PRACTICES FOR STORING,

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:

Paper documents.

RETRIEVABILITY:

Name or number substitute.

SAFEGUARDS:

Storage in filing cabinets with access

by authorized accounting personnel.

RETENTION AND DISPOSAL:

General records control schedule,

GAO rules and regulations, United

States Mint Records Control Schedule.

Records are destroyed in accordance

with National Archives and Records

Administration regulations.

SYSTEM MANAGER(S) AND ADDRESS:

Chief Financial Officer, United States

Mint, Judiciary Square Building, 633

3rd Street, NW, Washington, DC 20220;

Financial Manager, United States Mint,

151 North Independence Mall East,

Philadelphia, PA 19106; Financial

Manager, United States Mint, 320 West

Colfax Avenue, Denver, CO 80204;

Financial Manager, United States Mint,

155 Hermann Street, San Francisco, CA

94102; Chief, Accounting Division,

United States Mint, West Point, NY

10996; Administrative Officer, United

States Bullion Depository, Fort Knox,

KY 40121.

NOTIFICATION PROCEDURE:

Refer to System manager(s) and

address. An employee or former

employee is required to show an

identification such as: (a) Employee

identification; (b) Driver’s license; (c)

Other means of identification, including

social security number and date of birth.

RECORD ACCESS PROCEDURES:

For information on procedures for

gaining access to and contesting records,

individuals may contact the following

official: Chief, Executive Secretariat,

United States Mint, Judiciary Square

Building, Room 715, 633 3rd Street,

NW, Washington, DC 20220.

CONTESTING RECORD PROCEDURES:

Refer to ‘‘Record access procedures.’’

RECORD SOURCE CATEGORIES:

U.S. Mint employees and appropriate

agency officials.