Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 64403 

for other Title 23, U.S.C. eligible 

purposes. 

Where tolling authority is secured 

through a VPP program cooperative 

agreement, such an agreement will be 

signed by the Executive Director of 

FHWA. If tolling authority is not 

required, the cooperative agreement will 

be signed by the FHWA Division 

Administrator of the State Division 

Office. All cooperative agreements will 

be administered jointly by FHWA’s 

Office of Operations and FHWA’s State 

Division Office. 

Other Requirements 

Prior to FHWA approval of pricing 

project implementation, congestion 

pricing programs must be shown to be 

consistent with Federal metropolitan 

and statewide planning requirements 

(23 U.S.C. 134 and 135; and, if 

applicable, 49 U.S.C. 5303 and 5304). 

Implementation projects involving 

tolls outside metropolitan areas must be 

included in the approved statewide 

transportation improvement program 

and be selected in accordance with the 

requirements set forth in section 

1204(f)(3) of TEA–21. 

Implementation projects involving 

tolls in metropolitan areas must be: (a) 

Included in, or consistent with, the 

approved metropolitan transportation 

plan (if the area is in nonattainment for 

a transportation-related pollutant, the 

metropolitan plan must be in 

conformance with the State air quality 

implementation plan); (b) included in 

the approved metropolitan and 

statewide transportation improvement 

programs (if the metropolitan area is in 

a nonattainment area for a 

transportation related pollutant, the 

metropolitan transportation 

improvement program must be in 

conformance with the State air quality 

implementation plan); (c) selected in 

accordance with the requirements in 

section 1203(h)(5) or (i)(2) of TEA–21; 

and (d) consistent with any existing 

congestion management system in 

Transportation Management Areas, 

developed pursuant to 23 U.S.C. 

134(i)(3). 

Authority: 23 U.S.C. 315; sec. 1216(a), Pub. 

L. 105–178, 112 Stat. 107; Pub. L. 109–59; 

117 Stat. 1144. 

Issued on: October 12, 2010. 

Vı ́ctor M. Mendez, 

Federal Highway Administrator. 

[FR Doc. 2010–26298 Filed 10–18–10; 8:45 am] 

BILLING CODE 4910–22–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

October 13, 2010. 

The Department of the Treasury will 

submit the following public information 

collection requirements to OMB for 

review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 on or after the date 

of publication of this notice. A copy of 

the submissions may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding 

these information collections should be 

addressed to the OMB reviewer listed 

and to the Treasury PRA Clearance 

Officer, Department of the Treasury, 

1750 Pennsylvania Avenue, NW., Suite 

11010, Washington, DC 20220. 

Dates: Written comments should be 

received on or before November 18, 

2010 to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0112. 

Type of Review: Extension without 

change to a currently approved 

collection. 

Title: Form 1099–INT, Interest 

Income. 

Form: 1099–INT. 

Abstract: This form is used for 

reporting interest income paid, as 

required by sections 6049 and 6041 of 

the Internal Revenue Code. It is used to 

verify that payees are correctly reporting 

their income. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

63,677,672 hours. 

OMB Number: 1545–0747. 

Type of Review: Revision of a 

currently approved collection. 

Title: IRA Contribution Information. 

Form: 5498. 

Abstract: Form-5498 is used by 

trustees and issuers to report 

contributions to, and the fair market 

value of, an individual retirement 

arrangement (IRA). 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

47,109,000 hours. 

Bureau Clearance Officer: R. Joseph 

Durbala, Internal Revenue Service, 1111 

Constitution Avenue, NW., Room 6129, 

Washington, DC 20224; (202) 622–3634. 

OMB Reviewer: Shagufta Ahmed, 

Office of Management and Budget, New 

Executive Office Building, Room 10235, 

Washington, DC 20503; (202) 395–7873. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2010–26325 Filed 10–18–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Privacy Act of 1974, as Amended 

AGENCY: Internal Revenue Service, 

Treasury. 

ACTION: Notice of proposed alterations to 

three Privacy Act systems of records. 

SUMMARY: In accordance with the 

requirements of the Privacy Act of 1974, 

as amended, the Department of the 

Treasury, Internal Revenue Service 

(IRS), gives notice of proposed 

alternations to three Privacy Act 

systems of records related to the 

functions of the Office of Professional 

Responsibility (OPR): Treasury/IRS 

37.006, Correspondence, Miscellaneous 

Records, and Information Management 

Records; Treasury/IRS 37.007, 

Practitioner Disciplinary Records; and 

Treasury/IRS 37.009, Enrolled Agents 

and Resigned Enrolled Agents. 

DATES: Comments must be received no 

later than November 18, 2010. The 

proposed altered systems will become 

effective November 29, 2010, unless the 

IRS receives comments which cause 

reconsideration of this action. 

ADDRESSES: Comments should be sent to 

the Office of Governmental Liaison and 

Disclosure, Internal Revenue Service, 

1111 Constitution Avenue, NW., 

Washington, DC 20224. Comments will 

be available for inspection and copying 

in the IRS Freedom of Information 

Reading Room (Room 1621) at the above 

address. The telephone number for the 

Reading Room is (202) 622–5164 (not a 

toll-free number). 

FOR FURTHER INFORMATION CONTACT: Earl 

Prater, Senior Counsel, OPR, at (202) 

622–8018 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: The 

regulations governing practice before 

the IRS, issued under the authority of 31 

U.S.C. 330, are set out at 31 CFR part 10, 

and are published in pamphlet form as 

Treasury Department Circular No. 230 

(Circular 230). As authorized by 31 CFR 

part 10, the Director, OPR, acts on 

applications for enrollment to practice 

before the IRS; makes inquiries with 

respect to matters under OPR’s 

jurisdiction; institutes and provides for 

the conduct of disciplinary proceedings 

relating to practitioners (attorneys, 

mstockstill on DSKH9S0YB1PROD with NOTICES

64404 Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 

certified public accountants, enrolled 

agents, enrolled actuaries, and enrolled 

retirement plan agents), appraisers, and 

employers, firms, or other entities on 

whose behalf these individuals act; and 

performs other duties as are necessary 

or appropriate to carry out OPR’s 

functions under 31 CFR part 10 or as 

prescribed by the Secretary of the 

Treasury or his delegate. 

The IRS currently maintains three 

Privacy Act systems of records related to 

the functions of OPR. Notices describing 

these systems of records were most 

recently published at 73 FR 13326– 

13330, March 12, 2008. As described 

below, the IRS proposes to alter the 

three systems. 

(1) Treasury/IRS 37.006— 

Correspondence, Miscellaneous 

Records, and Information Management 

Records 

The following alterations to this 

system of records are proposed: 

(a) To add Martinsburg, West Virginia, 

and Memphis, Tennessee, to ‘‘System 

Location’’; 

(b) To revise ‘‘Categories of 

Individuals Covered by the System’’ to 

include individual sponsors of 

continuing professional education for 

enrolled retirement plan agents and to 

refer to former Government employees 

who ‘‘submit’’ (rather than ‘‘must file’’) 

statements that their current firm has 

isolated them from representations that 

would create a post-employment 

conflict of interest; 

(c) To revise routine use (1) by 

amending the phrase ‘‘and the IRS or the 

Department of Justice determines’’ to 

read ‘‘and the IRS determines’’; 

(d) To revise routine use (6) by 

substituting ‘‘IRS’’ in place of 

‘‘Department’’ to reflect that the records 

in this system are IRS records, not 

Department of the Treasury records; and 

(e) To make necessary ‘‘housekeeping’’ 

alterations, such as making phrasing 

and punctuation consistent with other 

IRS system of record notices and 

revising legal citations. 

(2) Treasury/IRS 37.007—Practitioner 

Disciplinary Records 

The following alterations to this 

system of records are proposed: 

(a) To add Martinsburg, West Virginia, 

and Memphis, Tennessee, to ‘‘System 

Location’’; 

(b) To add enrolled retirement plan 

agents and individuals who submit 

disciplinary referrals to OPR to 

‘‘Categories of Individuals Covered by 

the System’’; 

(c) To revise routine use (1) by 

amending the phrase ‘‘and the IRS or the 

Department of Justice determines’’ to 

read ‘‘and the IRS determines’’; 

(d) To restate routine use (7) 

authorizing disclosure to the public of 

documents in disciplinary proceedings 

to list only reports and decisions of the 

Secretary of the Treasury, or his 

delegate, including any reports and 

decisions of the administrative law 

judge; 

(e) To restate routine use (8) 

authorizing disclosure to the public of 

information concerning individuals who 

have received a disciplinary sanction or 

who have been denied eligibility to 

engage in limited practice before the IRS 

to add enrolled retirement plan agents; 

(f) To restate routine use (10) 

authorizing disclosure of information to 

a public, quasi-public, or private 

professional ‘‘organization or 

association’’ to clarify that such terms 

include entities designated as, or 

considered to be, an ‘‘authority’’ or 

‘‘agency’’; 

(g) To restate routine use (11) 

authorizing disclosure of information 

concerning the status of disciplinary 

investigations to individuals who have 

submitted reports of possible violations 

of 31 CFR part 10 to permit disclosure 

of OPR’s determination that the reported 

conduct does not warrant a censure, 

suspension, or disbarment; 

(h) To insert a new routine use (13) 

authorizing disclosure of information to 

a state tax agency for tax administration 

purposes, including the agency’s efforts 

to ensure compliance with ethical rules 

and standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency (disclosure of returns and 

return information may be made only as 

provided by 26 U.S.C. 6103); 

(i) Renumbering the former routine 

use (13) as routine use (14) and 

amending the routine use by 

substituting ‘‘IRS’’ in place of 

‘‘Department’’ to reflect that the records 

in this system are IRS records, not 

Department of the Treasury records; and 

(j) To make necessary ‘‘housekeeping’’ 

alterations, such as making phrasing 

and punctuation consistent with other 

IRS system of record notices and 

revising legal citations. 

(3) Treasury/IRS 37.009—Enrolled 

Agents and Resigned Enrolled Agents 

The following alterations to this 

system of records are proposed: 

(a) To change the title of the system 

to ‘‘Enrolled Agent and Enrolled 

Retirement Plan Agent Records’’; 

(b) To add Martinsburg, West 

Virginia, and Memphis, Tennessee, to 

‘‘System Location’’; 

(c) To add enrolled retirement plan 

agents to ‘‘Categories of Individuals 

Covered by the System’’; 

(d) To replace ‘‘the enrolled agent 

program’’ with ‘‘the enrollment program’’ 

in ‘‘Purpose(s)’’; 

(e) To revise routine use (1) by 

amending the phrase ‘‘and the IRS or the 

Department of Justice determines’’ to 

read ‘‘and the IRS determines’’; 

(f) To restate routine use (7) 

authorizing disclosure to the public of 

information concerning individuals who 

are, or were, enrolled to practice before 

the IRS to permit the disclosure of 

additional information to assist 

taxpayers in locating enrolled 

individuals and in verifying 

individuals’ enrollment status; 

(g) To restate routine use (8) 

authorizing disclosure of information to 

a public, quasi-public, or private 

professional ‘‘organization or 

association’’ to clarify that such terms 

include entities designated as, or 

considered to be, an ‘‘authority’’ or 

‘‘agency’’; 

(h) To insert a new routine use (9) 

authorizing disclosure of information to 

a state tax agency for tax administration 

purposes, including the agency’s efforts 

to ensure compliance with ethical rules 

and standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency (disclosure of returns and 

return information may be made only as 

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

(i) Renumbering the former routine 

use (9) as routine use (10) and amending 

the routine use by substituting ‘‘IRS’’ in 

place of ‘‘Department’’ to reflect that the 

records in this system are IRS records, 

not Department of the Treasury records; 

and 

(j) To make necessary ‘‘housekeeping’’ 

alterations, such as making phrasing 

and punctuation consistent with other 

IRS system of record notices and 

revising legal citations. 

A final rule is being published 

separately in the Federal Register to 

revise 31 CFR 1.36 (g)(1)(viii) to amend 

the name of Treasury/IRS 37.009 to read 

‘‘Enrolled Agent and Enrolled 

Retirement Plan Agent Records’’. 

The report of the altered systems of 

records, as required by 5 U.S.C. 552a(r) 

of the Privacy Act has been submitted 

to the Committee on Oversight and 

Government Reform of the House of 

Representatives, the Committee on 

Homeland Security and Governmental 

Affairs of the Senate, and the Office of 

Management and Budget (OMB), 

pursuant to Appendix I to OMB Circular 

A–130, ‘‘Federal Agency 

Responsibilities for Maintaining 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 64405 

Records About Individuals,’’ dated 

November 30, 2000. 

The three proposed altered systems of 

records, described above, are published 

in their entirety below. 

Date: September 28, 2010. 

Melissa Hartman, 

Deputy Assistant Secretary for Privacy, 

Transparency, and Records. 

TREASURY/IRS 37.006 

SYSTEM NAME: 

Correspondence, Miscellaneous 

Records, and Information Management 

Records—Treasury/IRS. 

SYSTEM LOCATION: 

Office of Professional Responsibility 

(OPR), Internal Revenue Service (IRS), 

Washington, DC; Detroit Computing 

Center, Detroit, Michigan; Martinsburg, 

West Virginia; and Memphis, 

Tennessee. 

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM: 

Individuals who correspond with 

OPR, individuals on whose behalf 

correspondence is initiated, and 

individuals who are the subject of 

correspondence; individuals who file, 

pursuant to 31 CFR part 10, program 

sponsor agreements for continuing 

professional education for enrolled 

agents or enrolled retirement plan 

agents; individuals who request, 

pursuant to 31 CFR part 10, 

authorization to make a special 

appearance before the IRS to represent 

another person in a particular matter; 

former Government employees who, 

pursuant to 31 CFR part 10, submit 

statements that their current firm has 

isolated them from representations that 

would create a post-employment 

conflict of interest; individuals who 

appeal from determinations that they 

are ineligible to engage in limited 

practice before the IRS under 31 CFR 

part 10; and individuals who serve as 

point of contact for organizations 

(including organizations that apply for 

recognition as a sponsor of continuing 

professional education for enrolled 

agents or enrolled retirement plan 

agents and tax clinics that request OPR 

to issue special orders authorizing tax 

clinic personnel to practice before the 

IRS). 

CATEGORIES OF RECORDS IN THE SYSTEM: 

Correspondence (including, but not 

limited to, letters, faxes, telegrams, and 

emails) sent and received; mailing lists 

of, and responses to, quality and 

improvement surveys of individuals; 

program sponsor agreements for 

continuing professional education; 

requests for authorization to make a 

special appearance before the IRS; 

statements of isolation from 

representations that would create a postemployment conflict of interest; appeals 

from determinations of ineligibility to 

engage in limited practice; records 

pertaining to consideration of these 

matters; and workload management 

records. 

AUTHORITY FOR MAINTENANCE OF THE SYSTEM: 

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

7803, and 31 U.S.C. 330. 

PURPOSE(S): 

To permit OPR to manage 

correspondence, to track responses from 

quality and improvement surveys, to 

manage workloads, and to collect and 

maintain other administrative records 

that are necessary for OPR to perform its 

functions under the regulations 

governing practice before the IRS, which 

are set out at 31 CFR part 10 and are 

published in pamphlet form as Treasury 

Department Circular No. 230, and its 

functions under other grants of 

authority. 

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. All other 

records may be used as described below 

if the IRS deems the purpose of the 

disclosure to be compatible with the 

purpose for which the IRS collected the 

records and no privilege is asserted: 

(1) Disclose information to the 

Department of Justice when seeking 

legal advice or for use in any 

proceeding, or in preparation for any 

proceeding, when: (a) The IRS or any 

component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS determines that the information 

is relevant and necessary to the 

proceeding or advice sought. 

(2) Disclose information during a 

proceeding before a court, 

administrative tribunal, or other 

adjudicative body when: (a) The IRS or 

any component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS or the Department of Justice 

determines that the information is 

relevant and necessary to the 

proceeding. Information may be 

disclosed to the adjudicative body to 

resolve issues of relevancy, necessity, or 

privilege pertaining to the information. 

(3) Disclose information to a Federal, 

state, local, tribal, or foreign agency, or 

other public authority, which has 

requested information relevant or 

necessary to hiring or retaining an 

employee or to issuing, or continuing, a 

contract, security clearance, license, 

grant, or other benefit. 

(4) Disclose information to a Federal, 

state, local, tribal, or foreign agency or 

other public authority responsible for 

implementing or enforcing, or for 

investigating or prosecuting, the 

violation of a statute, rule, regulation, 

order, or license when a record on its 

face, or in conjunction with other 

records, indicates a violation or 

potential violation of law or regulation 

and the information disclosed is 

relevant to any regulatory, enforcement, 

investigative, or prosecutorial 

responsibility of the receiving authority. 

(5) Disclose information to a 

contractor to the extent necessary to 

perform the contract. 

(6) Disclose information to 

appropriate agencies, entities, and 

persons when (a) the IRS suspects or has 

confirmed that the security or 

confidentiality of information in the 

system of records has been 

compromised; (b) the IRS has 

determined that as a result of the 

suspected or confirmed compromise 

there is a risk of harm to economic or 

property interests, identity theft or 

fraud, or harm to the security or 

integrity of this system or other systems 

or programs (whether maintained by the 

IRS or another agency or entity) that rely 

upon the compromised information; and 

(c) the disclosure made to such 

agencies, entities, and persons is 

reasonably necessary to assist in 

connection with the IRS’ efforts to 

respond to the suspected or confirmed 

compromise and prevent, minimize, or 

remedy such harm. 

POLICIES AND PRACTICES FOR STORING, 

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM: 

STORAGE: 

Paper records and electronic media. 

RETRIEVABILITY: 

By individual’s name. Non-unique 

names will be distinguished by 

addresses. 

mstockstill on DSKH9S0YB1PROD with NOTICES

64406 Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 

SAFEGUARDS: 

Access controls are not less than those 

published in IRM 10.8, Information 

Technology (IT) Security, and IRM 1.16, 

Physical Security Program. 

RETENTION AND DISPOSAL: 

Records are retained in accordance 

with IRM 1.15, Records Management. 

SYSTEM MANAGER(S) AND ADDRESS: 

Director, Office of Professional 

Responsibility, SE:OPR, 1111 

Constitution Avenue, NW., Washington, 

DC 20224. 

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 to the 

system manager listed above. 

RECORD ACCESS PROCEDURES: 

Individuals seeking access to any 

record contained in this system, 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 listed 

above. 

CONTESTING RECORD PROCEDURES: 

See ‘‘Record Access Procedures’’ 

above. 

RECORD SOURCE CATEGORIES: 

Individuals, other correspondents, 

and Treasury Department records. 

EXEMPTIONS CLAIMED FOR THE SYSTEM: 

None. 

TREASURY/IRS 37.007 

SYSTEM NAME: 

Practitioner Disciplinary Records 

—Treasury/IRS. 

SYSTEM LOCATION: 

Office of Professional Responsibility 

(OPR), Internal Revenue Service (IRS), 

Washington, DC; Martinsburg, West 

Virginia; and Memphis, Tennessee. 

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM: 

Subjects and potential subjects of 

disciplinary proceedings relating to 

attorneys, certified public accountants, 

enrolled agents, enrolled actuaries, 

enrolled retirement plan agents, and 

appraisers; subjects or potential subjects 

of actions to deny eligibility to engage 

in limited practice before the IRS or 

actions to withdraw eligibility to 

practice before the IRS in any other 

capacity; individuals who have received 

disciplinary sanctions or whose 

eligibility to practice before the IRS has 

been denied or withdrawn; and 

individuals who have submitted to OPR 

information concerning potential 

violations of 31 CFR part 10. 

CATEGORIES OF RECORDS IN THE SYSTEM: 

Information sent to, or collected by, 

OPR concerning potential violations of 

31 CFR part 10, including disciplinary 

decisions and orders (and related 

records) of Federal or state courts, 

agencies, bodies, and other licensing 

authorities; records pertaining to OPR’s 

investigation and evaluation of such 

information; records of disciplinary 

proceedings brought by OPR before 

administrative law judges, including 

records of appeals from decisions in 

such proceedings; petitions for 

reinstatement to practice before the IRS 

(and related records); Federal court 

orders enjoining individuals from 

representing taxpayers before the IRS; 

and press releases concerning such 

injunctions. 

AUTHORITY FOR MAINTENANCE OF THE SYSTEM: 

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

7803, and 31 U.S.C. 330. 

PURPOSE(S): 

To enforce and administer the 

regulations governing practice before 

the IRS, which are set out at 31 CFR part 

10 and are published in pamphlet form 

as Treasury Department Circular No. 

230; to make available to the general 

public information about disciplinary 

proceedings and disciplinary sanctions; 

to assist public, quasi-public, or private 

professional authorities, agencies, 

organizations, and associations and 

other law enforcement and regulatory 

authorities in the performance of their 

duties in connection with the 

administration and maintenance of 

standards of integrity, conduct, and 

discipline; and to assist state tax 

agencies in their efforts to ensure 

compliance with ethical rules and 

standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency. 

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. All other 

records may be used as described below 

if the IRS deems the purpose of the 

disclosure to be compatible with the 

purpose for which the IRS collected the 

records and no privilege is asserted: 

(1) Disclose information to the 

Department of Justice when seeking 

legal advice or for use in any 

proceeding, or in preparation for any 

proceeding, when: (a) The IRS or any 

component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS determines that the information 

is relevant and necessary to the 

proceeding or advice sought. 

(2) Disclose information during a 

proceeding before a court, 

administrative tribunal, or other 

adjudicative body when: (a) The IRS or 

any component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS or the Department of Justice 

determines that the information is 

relevant and necessary to the 

proceeding. Information may be 

disclosed to the adjudicative body to 

resolve issues of relevancy, necessity, or 

privilege pertaining to the information. 

(3) Disclose information to a Federal, 

state, local, tribal, or foreign agency, or 

other public authority, which has 

requested information relevant or 

necessary to hiring or retaining an 

employee or to issuing, or continuing, a 

contract, security clearance, license, 

grant, or other benefit. 

(4) Disclose information to a Federal, 

state, local, tribal, or foreign agency or 

other public authority responsible for 

implementing or enforcing, or for 

investigating or prosecuting, the 

violation of a statute, rule, regulation, 

order, or license when a record on its 

face, or in conjunction with other 

records, indicates a violation or 

potential violation of law or regulation 

and the information disclosed is 

relevant to any regulatory, enforcement, 

investigative, or prosecutorial 

responsibility of the receiving authority. 

(5) Disclose information to a 

contractor to the extent necessary to 

perform the contract. 

(6) Disclose information to third 

parties during the course of an 

investigation to the extent deemed 

necessary by the IRS to obtain 

information pertinent to the 

investigation. 

(7) Subject to the protective measures 

in 31 CFR part 10, make available for 

public inspection or otherwise disclose 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 64407 

to the general public reports and 

decisions of the Secretary of the 

Treasury, or his delegate, in disciplinary 

proceedings, including any reports and 

decisions of the administrative law 

judge. 

(8) Make available for public 

inspection or otherwise disclose to the 

general public, after the final agency 

decision has been issued or after OPR 

has taken final action: (a) The name, 

mailing address, professional 

designation (attorney, certified public 

accountant, enrolled agent, enrolled 

actuary, enrolled retirement plan agent, 

or appraiser), type of disciplinary 

sanction, effective dates, and 

information about the conduct that gave 

rise to the sanction pertaining to 

individuals who have been censured, 

individuals who have been suspended 

or disbarred from practice before the 

IRS, individuals who have resigned as 

an enrolled agent or an enrolled 

retirement plan agent in lieu of a 

disciplinary proceeding being instituted 

or continued, individuals upon whom a 

monetary penalty has been imposed, 

and individual appraisers who have 

been disqualified; and (b) the name, 

mailing address, representative capacity 

(family member; general partner; fulltime employee or officer of a 

corporation, association, or organized 

group; full-time employee of a trust, 

receivership, guardianship, or estate; 

officer or regular employee of a 

government unit; an individual 

representing a taxpayer outside the 

United States; or unenrolled return 

preparer), the fact of the denial of 

eligibility for limited practice, effective 

dates, and information about the 

conduct that gave rise to the denial 

pertaining to individuals who have been 

denied eligibility to engage in limited 

practice before the IRS pursuant to 31 

CFR part 10. 

(9) Make available for public 

inspection or otherwise disclose to the 

general public: The name, mailing 

address, professional designation or 

representative capacity, the fact of being 

enjoined from representing taxpayers 

before the IRS, the scope of the 

injunction, effective dates, and 

information about the conduct that gave 

rise to the injunction pertaining to 

individuals who have been enjoined by 

any Federal court from representing 

taxpayers before the IRS. 

(10) Disclose information to a public, 

quasi-public, or private professional 

authority, agency, organization, or 

association, which individuals covered 

by this system of records may be 

licensed by, subject to the jurisdiction 

of, a member of, or affiliated with, 

including but not limited to state bars 

and certified public accountancy 

boards, to assist such authorities, 

agencies, organizations, or associations 

in meeting their responsibilities in 

connection with the administration and 

maintenance of standards of integrity, 

conduct, and discipline. 

(11) Disclose upon written request to 

a member of the public who has 

submitted to OPR written information 

concerning potential violations of the 

regulations governing practice before 

the IRS: (a) That OPR is currently 

investigating or evaluating the 

information; (b) that OPR has 

determined that no action will be taken, 

because jurisdiction is lacking, because 

a disciplinary proceeding would be 

time-barred, or because the information 

does not constitute actionable violations 

of the regulations; (c) that OPR has 

determined that the reported conduct 

does not warrant a censure, suspension, 

or disbarment; and (d) if applicable, the 

name of the authority, agency, 

organization, or association or 

Department of the Treasury or IRS office 

to which OPR has referred the 

information. 

(12) Disclose to the Office of 

Personnel Management the identity and 

status of disciplinary cases in order for 

the Office of Personnel Management to 

process requests for assignment of 

administrative law judges employed by 

other Federal agencies to conduct 

disciplinary proceedings. 

(13) Disclose information to a state tax 

agency for tax administration purposes, 

including the agency’s efforts to ensure 

compliance with ethical rules and 

standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency. 

(14) Disclose information to 

appropriate agencies, entities, and 

persons when (a) the IRS suspects or has 

confirmed that the security or 

confidentiality of information in the 

system of records has been 

compromised; (b) the IRS has 

determined that as a result of the 

suspected or confirmed compromise 

there is a risk of harm to economic or 

property interests, identity theft or 

fraud, or harm to the security or 

integrity of this system or other systems 

or programs (whether maintained by the 

IRS or another agency or entity) that rely 

upon the compromised information; and 

(c) the disclosure made to such 

agencies, entities, and persons is 

reasonably necessary to assist in 

connection with the IRS’ efforts to 

respond to the suspected or confirmed 

compromise and prevent, minimize, or 

remedy such harm. 

POLICIES AND PRACTICES FOR STORING, 

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM: 

STORAGE: 

Paper records and electronic media. 

RETRIEVABILITY: 

By individual’s name, social security 

number (SSN) (where available), or 

complaint number pertaining to a 

disciplinary proceeding. Non-unique 

names will be distinguished by 

addresses. 

SAFEGUARDS: 

Access controls are not less than those 

published in IRM 10.8, Information 

Technology (IT) Security, and IRM 1.16, 

Physical Security Program. 

RETENTION AND DISPOSAL: 

Records are retained in accordance 

IRM 1.15, Records Management. 

SYSTEM MANAGER(S) AND ADDRESS: 

Director, Office of Professional 

Responsibility, SE:OPR, 1111 

Constitution Avenue, NW., Washington, 

DC 20224. 

NOTIFICATION PROCEDURES: 

This system of records may not be 

accessed for purposes of determining 

whether the system contains a record 

pertaining to a particular individual; the 

records are exempt under 5 U.S.C. 

552a(k)(2). 

RECORD ACCESS PROCEDURES: 

This system may not be accessed for 

purposes of inspection or in order to 

contest the content of records; the 

records are exempt under 5 U.S.C. 

552a(k)(2). 

CONTESTING RECORD PROCEDURES: 

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

Act amendment of tax records. Other 

records are exempt from contest as 

stated in ‘‘Records Access Procedures’’ 

above. 

RECORD SOURCE CATEGORIES: 

Individuals covered by this system of 

records; witnesses; Federal or state 

courts, agencies, or bodies; professional 

authorities, agencies, organizations, or 

associations; state tax agencies; Treasury 

Department records; and public records. 

EXEMPTIONS CLAIMED FOR THE SYSTEM: 

Pursuant to section (k)(2) of the 

Privacy Act, 5 U.S.C. 552a(k)(2), the 

records contained within this system are 

exempt from the following sections of 

the Act: (c)(3), (d), (e)(1), (e)(4)(G), 

(e)(4)(H), (e)(4)(I), and (f). (See 31 CFR 

1.36.) 

mstockstill on DSKH9S0YB1PROD with NOTICES

64408 Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 

TREASURY/IRS 37.009 

SYSTEM NAME: 

Enrolled Agent and Enrolled 

Retirement Plan Agent Records 

—Treasury/IRS. 

SYSTEM LOCATION: 

Office of Professional Responsibility 

(OPR), Internal Revenue Service (IRS), 

Washington, DC; Detroit Computing 

Center, Detroit, Michigan; Martinsburg, 

West Virginia, and Memphis, 

Tennessee. 

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM: 

Individuals currently or formerly 

enrolled to practice before the IRS; 

applicants for enrollment to practice 

before the IRS, including those who 

have appealed denial of applications for 

enrollment; and candidates for 

enrollment examinations. 

CATEGORIES OF RECORDS IN THE SYSTEM: 

Applications for enrollment to 

practice before the IRS; records 

pertaining to OPR’s investigation and 

evaluation of eligibility for enrollment; 

appeals from denials of applications for 

enrollment (and related records); 

records relating to enrollment 

examinations, including candidate 

applications, answer sheets, and 

examination scores; applications for 

renewal of enrollment, including 

information on continuing professional 

education; and administrative records 

pertaining to enrollment status, 

including current status, dates of 

enrollment, dates of renewal, and dates 

of resignation or termination. 

AUTHORITY FOR MAINTENANCE OF THE SYSTEM: 

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

7803, and 31 U.S.C. 330. 

PURPOSE(S): 

To administer the enrollment program 

under the regulations governing practice 

before the IRS, which are set out at 31 

CFR part 10 and are published in 

pamphlet form as Treasury Department 

Circular No. 230; to make available to 

the general public sufficient information 

to assist taxpayers in locating enrolled 

individuals and in accurately verifying 

individuals’ enrollment status; to assist 

public, quasi-public, or private 

professional authorities, agencies, 

organizations, and associations and 

other law enforcement and regulatory 

authorities in the performance of their 

duties in connection with the 

administration and maintenance of 

standards of integrity, conduct, and 

discipline; and to assist state tax 

agencies in their efforts to ensure 

compliance with ethical rules and 

standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency. 

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. All other 

records may be used as described below 

if the IRS deems the purpose of the 

disclosure to be compatible with the 

purpose for which the IRS collected the 

records and no privilege is asserted: 

(1) Disclose information to the 

Department of Justice when seeking 

legal advice or for use in any 

proceeding, or in preparation for any 

proceeding, when: (a) The IRS or any 

component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS determines that the information 

is relevant and necessary to the 

proceeding or advice sought. 

(2) Disclose information during a 

proceeding before a court, 

administrative tribunal, or other 

adjudicative body when: (a) The IRS or 

any component thereof; (b) any IRS 

employee in his or her official capacity; 

(c) any IRS employee in his or her 

individual capacity if the IRS or the 

Department of Justice has agreed to 

provide representation for the 

employee; or (d) the United States is a 

party to, has an interest in, or is likely 

to be affected by, the proceeding; and 

the IRS or the Department of Justice 

determines that the information is 

relevant and necessary to the 

proceeding. Information may be 

disclosed to the adjudicative body to 

resolve issues of relevancy, necessity, or 

privilege pertaining to the information. 

(3) Disclose information to a Federal, 

state, local, tribal, or foreign agency, or 

other public authority, which has 

requested information relevant or 

necessary to hiring or retaining an 

employee or to issuing, or continuing, a 

contract, security clearance, license, 

grant, or other benefit. 

(4) Disclose information to a Federal, 

state, local, tribal, or foreign agency or 

other public authority responsible for 

implementing or enforcing, or for 

investigating or prosecuting, the 

violation of a statute, rule, regulation, 

order, or license when a record on its 

face, or in conjunction with other 

records, indicates a violation or 

potential violation of law or regulation 

and the information disclosed is 

relevant to any regulatory, enforcement, 

investigative, or prosecutorial 

responsibility of the receiving authority. 

(5) Disclose information to a 

contractor to the extent necessary to 

perform the contract. 

(6) Disclose information to third 

parties during the course of an 

investigation to the extent deemed 

necessary by the IRS to obtain 

information pertinent to the 

investigation. 

(7) Make available for public 

inspection or otherwise disclose to the 

general public the name, enrollment 

number, and enrollment status (active, 

inactive, inactive retired, terminated for 

failure to meet the requirements for 

renewal of enrollment, or resigned for 

reasons other than in lieu of a 

disciplinary proceeding being instituted 

or continued, including effective dates), 

as well as the mailing address, company 

or firm name, telephone number, fax 

number, e-mail address, and Web site 

address, pertaining to individuals who 

are, or were, enrolled to practice before 

the IRS. 

(8) Disclose information to a public, 

quasi-public, or private professional 

authority, agency, organization, or 

association, which individuals covered 

by this system of records may be 

licensed by, subject to the jurisdiction 

of, a member of, or affiliated with, 

including but not limited to state bars 

and certified public accountancy 

boards, to assist such authorities, 

agencies, organizations, or associations 

in meeting their responsibilities in 

connection with the administration and 

maintenance of standards of integrity, 

conduct, and discipline. 

(9) Disclose information to a state tax 

agency for tax administration purposes, 

including the agency’s efforts to ensure 

compliance with ethical rules and 

standards of conduct by individuals 

authorized to practice or individuals 

who seek permission to practice before 

the agency. 

(10) Disclose information to 

appropriate agencies, entities, and 

persons when (a) The IRS suspects or 

has confirmed that the security or 

confidentiality of information in the 

system of records has been 

compromised; (b) the IRS has 

determined that as a result of the 

suspected or confirmed compromise 

there is a risk of harm to economic or 

property interests, identity theft or 

fraud, or harm to the security or 

integrity of this system or other systems 

or programs (whether maintained by the 

IRS or another agency or entity) that rely 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 201 / Tuesday, October 19, 2010 / Notices 64409 

upon the compromised information; and 

(c) the disclosure made to such 

agencies, entities, and persons is 

reasonably necessary to assist in 

connection with the IRS’ efforts to 

respond to the suspected or confirmed 

compromise and prevent, minimize, or 

remedy such harm. 

POLICIES AND PRACTICES FOR STORING, 

RETRIEVING, ACCESSING, RETAINING, AND

DISPOSING OF RECORDS IN THE SYSTEM: 

STORAGE: 

Paper records and electronic media. 

RETRIEVABILITY: 

By individual’s name (including other 

names used), social security number 

(SSN) (where available), enrollment 

examination candidate number, 

enrollment application control number, 

enrollment number, or street address. 

Non-unique names will be 

distinguished by addresses. 

SAFEGUARDS: 

Access controls are not less than those 

published in IRM 10.8, Information 

Technology (IT) Security, and IRM 1.16, 

Physical Security Program. 

RETENTION AND DISPOSAL: 

Records are retained in accordance 

with IRM 1.15, Records Management. 

SYSTEM MANAGER(S) AND ADDRESS: 

Director, Office of Professional 

Responsibility, SE:OPR, 1111 

Constitution Avenue, NW., Washington, 

DC 20224. 

NOTIFICATION PROCEDURES: 

This system may not be accessed for 

purposes of determining whether the 

system contains a record pertaining to a 

particular individual; the records are 

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

RECORD ACCESS PROCEDURES: 

This system may not be accessed for 

purposes of inspection or in order to 

contest the content of records; the 

records are exempt under 5 U.S.C. 

552a(k)(2). 

CONTESTING RECORD PROCEDURES: 

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

Act amendment of tax records. Other 

records are exempt from contest as 

stated in ‘‘Record Access Procedures’’ 

above. 

RECORD SOURCE CATEGORIES: 

Individuals covered by this system of 

records; witnesses; Federal or state 

courts, agencies, or bodies; professional 

authorities, agencies, organizations, or 

associations; state tax agencies; Treasury 

Department records; and public records. 

EXEMPTIONS CLAIMED FOR THE SYSTEM: 

Pursuant to section (k)(2) of the 

Privacy Act, 5 U.S.C. 552a(k)(2), the 

records contained within this system are 

exempt from the following sections of 

the Act: (c)(3), (d), (e)(1), (e)(4)(G), 

(e)(4)(H), (e)(4)(I), and (f). (See 31 CFR 

1.36.) 

[FR Doc. 2010–26323 Filed 10–18–10; 8:45 am] 

BILLING CODE 4830–01–P 

mstockstill on DSKH9S0YB1PROD with NOTICES