[Federal Register Volume 60, Number 146 (Monday, July 31, 1995)]
[Notices]
[Pages 39071-39073]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-18719]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records

AGENCY: Internal Revenue Service, Treasury Department.

ACTION: Notice of alteration of Privacy Act system of records.

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SUMMARY: The Treasury Department, Internal Revenue Service, gives 
notice of a proposed alteration to the system of records entitled 
Integrated Data Retrieval System (IDRS) Security Files--Treasury/IRS 
34.018, which is subject to the Privacy Act of 1974, 5 U.S.C. 552a. The 
system notice was last published in its entirety in the Federal 
Register, vol. 57, page 14056, on April 17, 1992.

DATES: Comments must be received no later than August 30, 1995. The 
alteration to the system of records will be effective September 11, 
1995, unless comments are received which result in a contrary 
determination.

ADDRESSES: Comments should be sent to Chief Information Officer, 
Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 
20224. Comments will be made available for public inspection and 
copying in the Internal Revenue Service's Freedom of Information 
Reading Room, 1111 Constitution Avenue, NW, Room 1621, Washington, DC 
20224, telephone number (202) 622-5164, (not a toll free call).


[[Page 39072]]

FOR FURTHER INFORMATION CONTACT: Barbara Macken, Project Manager, IDRS 
Monitoring Project, Systems Development Projects Management IS:D, Chief 
Information Officer, Internal Revenue Service, (703) 235-0147.

SUPPLEMENTARY INFORMATION: The purpose of the alteration is to enable 
the Internal Revenue Service to implement the Electronic Audit Research 
Log (EARL) system, which is being implemented to enhance voluntary 
compliance through the assurance of ethical conduct by IRS employees. 
The alteration to the existing Privacy Act notice is to ensure this 
system of records, including the EARL system, is in compliance with the 
Privacy Act. Several other changes are being made to the notice due to 
organizational changes and changes in reference to resource materials. 
We are also proposing an amendment of 31 CFR 1.36 to exempt this system 
of records from certain provisions of the Privacy Act. The exemption is 
intended to comply with legal prohibitions against the disclosure of 
certain kinds of information and to protect certain information on 
individuals maintained in this system of records.
    The specific changes to the record system being altered are set 
forth below.
    Under ``System Location:'', after ``Service Centers'' add 
``Regional Offices, Customer Service Sites, Submission Processing 
Centers, Development Centers, Computing Centers, Field Information 
Systems Offices (FISO)''.
    Under ``Categories of Records in the System'', add ``, including 
record logs of employees who have accessed taxpayer records in a manner 
that appears to be inconsistent with standard IRS practice(s).''
    Under ``Authority for Maintenance of the System'', 26 U.S.C. 6103 
is being added.
    Under ``Routine Uses of Records Maintained in the System, Including 
Categories of Users and the Purposes of Such Uses:'', delete 
``Disclosures are not made outside the Department.'' Add the following 
routine use:
    ``Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.''
    Under ``Storage:'', delete current text, and replace with 
``Magnetic media, hard copy and optical storage media.''
    Under ``Retrievability:'', delete current text and replace with 
``Indexed by employee's Social Security Number and employee 
identification number. Also may be retrieved by the Taxpayer 
Identification Number (TIN) of the taxpayer whose account is being 
accessed, date and time, command code, and terminal.''
    Under ``Safeguards:'', delete ``Manager's Security Handbook, IRM 
1(16)12'', and replace with ``Automated Information Systems Security 
Handbook, IRM 2(10)00.''
    Under ``System Manager(s) and Address:'', delete ``Systems 
Management Division, Information Systems Management'', and replace with 
``Operations Division, Network and Systems Management.''
    Under ``Notification Procedure:'', delete current text, and replace 
with ``This system of records may not be accessed for purposes of 
determining if the system contains a record pertaining to a particular 
individual.''
    Under ``Record Access Procedure:'', delete current text, and 
replace with ``This system is exempt and may not be accessed for 
purposes of inspection or for contest of content of records.''
    Under ``Record Source Categories:'', delete current text, and 
replace with ``This system of records contains, (1) tax returns and 
return information, (2) account transaction and inputs to tax accounts, 
(3) employee user identification and profile information, (4) access 
record logs to tax accounts, and (5) data may also be retrieved from 
other published IRS systems of records used in the operation of this 
system.''
    Under ``Exemptions Claimed for this System:,'' delete the word, 
``none'', and replace with ``This system is exempt from 5 U.S.C. 
552a(c)(3), (d)(1), (d)(2), (d)(3), (d)(4), (e)(1), (e)(4)(G), (H), and 
(I), and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2).
    The system notice, as amended, is published in its entirety below. 
A proposed rule exempting this system from certain provisions of the 
Privacy Act is to be published separately in the Federal Register.

    Dated: July 20, 1995.
Alex Rodriguez,
Deputy Assistant Secretary (Administration).
TREASURY/IRS 34.018
    Integrated Data Retrieval System (IDRS) Security Files--Treasury/
IRS.
    National Office, District Offices, Internal Revenue Service 
Centers, Regional Offices, Customer Service Sites, Submission 
Processing Centers, Development Centers, Computing Centers, Field 
Information Systems Offices (FISO) and the Austin Compliance Center. 
(See IRS Appendix A for addresses at 57 FR 14110, April 17, 1992.)
    (1) Employees who input or who are authorized to input IDRS 
transactions and (2) taxpayers whose accounts are accessed.
    Record logs of the employees who are authorized access to IDRS and 
of employee inputs and inquiries processed through IDRS terminals, 
including record logs of employees who have accessed IDRS in a manner 
that appears to be inconsistent with standard IRS practice(s).
    5 U.S.C. 301; 26 U.S.C. 6103, 7602, 7801 and 7802.
    To aid the ongoing efforts of the IRS to enhance the protection of 
confidential tax returns and return information from unauthorized 
access, by assuring the public that their tax information is being 
protected in an ethical and legal manner, thereby promoting voluntary 
taxpayer compliance.
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.
    Magnetic media, hard copy, and optical storage media.
    Indexed by employee's Social Security Number and employee 
identification number. Also may be retrieved by the Taxpayer 
Identification Number (TIN) of the taxpayer whose account is being 
accessed, date and time, command code, and terminal identification.
    Access controls will not be less than those provided by the 
Automated Information Systems Security Handbook, IRM 2(10)00.
    Records are maintained in accordance with Records Disposition 
Handbook, IRM 1(15)59.1 through 1(15)59.32.
    Chief, Program Management and Evaluation Section, Information 

[[Page 39073]]
    Systems Security Program Branch, Operations Management Division, 
Network and Systems Management, Information Systems, National Office.
    This system of records may not be accessed for purposes of 
determining if the system contains a record pertaining to a particular 
individual.
    This system is exempt and may not be accessed for purposes of 
inspection or for contest of content of records.
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
    This system of records contains (1) tax returns and return 
information, (2) account transactions and inputs to tax accounts, (3) 
employee user identification and profile information, (4) access record 
logs to accounts, and (5) data may also be retrieved from other IRS 
published systems of records used in the operation of this system.
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1), (d)(2), 
(d)(3), (d)(4), (e)(1), (e)(4)(G), (H) and (I), and (f) of the Privacy 
Act pursuant to 5 U.S.C. 552a(k)(2).

[FR Doc. 95-18719 Filed 07-28-95; 8:45 am]
BILLING CODE 4810-30-P