[Federal Register Volume 60, Number 217 (Thursday, November 9, 1995)]
[Notices]
[Pages 56777-56859]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X95-101109]
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Internal Revenue Service
Treasury/IRS 00.001
Correspondence Files and Correspondence Control Files--Treasury/
IRS.
Various offices of the Internal Revenue Service maintain files of
correspondence received. (See IRS appendix A for addresses.)
(1) Initiators of the correspondence. (2) Persons upon whose
behalf the correspondence was initiated. (3) Subjects of the
correspondence.
(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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
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.
Paper records, microfiche, and/or magnetic media.
Controlled items are generally retrievable by name, but it depends
upon the controls established locally. No centralized index exists.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Head of the Office maintaining the file. (See IRS appendix A for
addresses.)
Individuals seeking to determine if this system of records
contains a record
[[Page 56778]]
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.
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.)
See ``Record access procedures'' above.
Information supplied by the initiators of the correspondence and
information secured internally from other systems of records.
None.
Treasury/IRS 00.002
Correspondence Files/Inquiries About Enforcement Activities-
Treasury/IRS.
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.)
(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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
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.
Paper records and/or magnetic media.
Controlled items are generally retrievable by name, but it depends
upon the controls established locally. No centralized index exists.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioners, Regional Commissioners, District
Directors, Internal Revenue Service Center Directors, and the Austin
Compliance Center Director. (See IRS appendix A for addresses.)
This system is exempt from the notification provisions of the
Privacy Act.
This system is exempt from the Access and Contest provisions of
the Privacy Act.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
This system of records contains investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 10.001
Biographical Files, Public Affairs-- Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center (See IRS
appendix A for addresses.)
[[Page 56779]]
IRS employees.
Records are biographical data and photographs of key IRS
employees.
5 U.S.C. 301.
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.
Paper files or magnetic media.
By name.
Office doors locked at night.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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).
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.
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.
See ``Record access procedures'' above.
Information is supplied by the IRS official on an IRS biographical
data form.
None.
Treasury/IRS 10.004
Subject Files, Public Affairs-- Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (see IRS
appendix A for addresses).
In general, records are maintained on individuals whose names have
been mentioned in the press in connection with their relationship with
IRS.
The records include correspondence, newspaper clippings, inter-
office memoranda and similar documents.
5 U.S.C. 301.
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.
Paper files or magnetic media.
Alphabetically by subject.
Office doors locked at night.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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).
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.
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.
See ``Record access procedures'' above.
Records generally are clippings from newspapers, magazines, and
similar sources, internal documents and memoranda.
None.
Treasury/IRS 21.001
Tax Administration Resources File, Office of Tax Administration
Advisory Services--Treasury/IRS.
Office of the Assistant Commissioner (International), 950 L'Enfant
Plaza, SW, Fourth Floor, Washington, DC 20024.
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.
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.
[[Page 56780]]
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
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.
Paper records and magnetic media.
By individual name.
Access limited to authorized office personnel. File folders kept
in locked file or locked room.
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.
Assistant Commissioner (International), Internal Revenue Service,
950 L'Enfant Plaza, SW, Fourth Floor, Washington, DC 20024.
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.
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.
See ``Record access procedures'' above.
From the individual, from the organization with which he or she is
associated, or from other knowledgeable experts in the field of Tax
Administration.
None.
Treasury/IRS 22.003
Annual Listing of Undelivered Refund Checks--Treasury/IRS.
District Offices and Internal Revenue Service Centers and the
Austin Compliance Center. (see IRS appendix A for addresses).
Taxpayers whose refund checks have been returned as undeliverable
since the last Annual Listing of Undelivered Refund Checks was
produced.
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).
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
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.
Paper documents stored in files or on magnetic media.
By taxpayer name or taxpayer social security number (SSN).
Access controls will not be less than those provide for by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.011
File of Erroneous Refunds--Treasury/IRS.
Internal Revenue Service Centers and the Austin Compliance Center.
(See IRS appendix A for addresses.)
Taxpayers issued erroneous refunds.
[[Page 56781]]
Case reference name, number, control number, date of erroneous
refunds, statute expiration date, status of case, location,
correspondence and research material.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper document files.
By Social Security Number (SSN) or Employer Identification Number
(EIN).
Access controls will not be less than those provide for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.026
Form 1042S Index by Name of Recipient--Treasury/IRS.
Philadelphia Internal Revenue Service Center, Mid-Atlantic Region,
11601 Roosevelt Boulevard, Philadelphia, PA 19154
Non-resident aliens and U.S. citizens living abroad whose taxes
are covered by IR Chapter 3 Withholding.
Records include taxpayer's name, address, tax data, country of
residence and employer identification number and name of withholding
agent.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Microfilm.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
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.
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.)
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.027
Foreign Information System (FIS)--Treasury/IRS.
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.)
Taxpayers who file Form 5471, Information Return with Respect to a
Foreign Corporation and Form 5472, Information Return of a Foreign
Owned Corporation.
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.
[[Page 56782]]
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic media. (Various tables are published from this media.)
Documents are stored and retrieved by document locator numbers.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1(15)59.26.
Official prescribing policies and practices--Assistant
Commissioner (Taxpayer Services). Officials maintaining the system--
Directors, Internal Revenue Service Centers. (See IRS appendix A for
addresses.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.032
Individual Microfilm Retention Register--Treasury/IRS.
Internal Revenue Service Centers and the Martinsburg Computing
Center. (See IRS appendix A for addresses.)
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.
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).
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Microfilm tape.
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.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.034
Individual Returns Files, Adjustments and Miscellaneous Documents
Files--Treasury/IRS.
Internal Revenue Service Centers, the Austin Compliance Center,
and Federal Records Centers. (See IRS appendix A for addresses.)
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.
[[Page 56783]]
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper document files or magnetic media.
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.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1(15)59.26.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.043
Potential Refund Litigation Case Files--Treasury/IRS.
Internal Revenue Service Centers, the Austin Compliance Center and
Federal Records Centers. (See IRS appendix A for addresses.)
Taxpayers who have indicated to the Service that they may file
suit against the Service for a refund.
Forms filed by the taxpayer and case documents determined by the
Service to be related.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper document files.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00
Records are maintained in accordance with Records Control Schedule
206 for Service Centers, IRM 1(15)59.26.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.044
P.O.W.-M.I.A. Reference File--Treasury/IRS.
[[Page 56784]]
District Offices and the Austin Internal Revenue Service Center.
(See IRS appendix A for addresses.)
P.O.W./M.I.A.-originated from Department of Defense lists.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents in file folders.
Cases filed alphabetically by last name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
Records are periodically updated to reflect changes and maintained
as long as needed.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 22.054
Subsidiary Accounting Files --Treasury/IRS.
District Offices and Internal Revenue Service Centers and the
Austin Compliance Center. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801,and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Accounting Files consist of paper documents,computer printouts,
magnetic media and disk storage.
By social security number, name, or document locator number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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
[[Page 56785]]
Internal Revenue Service Center servicing the area in which the
individual resides. (See IRS appendix A for addresses.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
None.
Treasury/IRS 22.059
Unidentified Remittance File --Treasury/IRS.
Internal Revenue Service Centers and theAustin Compliance Center.
(See IRS appendix A for addresses.)
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.
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).
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Disk storage.
By remittance amount, unidentified remittance control number,
taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
None.
Treasury/IRS 22.060
Automated Non-Master File (ANMF)--Treasury/IRS.
Internal Revenue Service Centers, the Austin Compliance Center and
Federal Records Centers. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Card file or magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number), or document locator card.
[[Page 56786]]
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's account.
None.
Treasury/IRS 22.061
Wage and Information Returns Processing (IRP) File--Treasury/IRS.
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic media.
By taxpayer social security number and name control.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 24.013
Combined Account Number File, Taxpayer Services --Treasury/IRS.
Internal Revenue Service Centers and the Austin Compliance Center.
(See IRS appendix A for addresses.)
Individuals and businesses having specific, current business with
IRS.
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.
[[Page 56787]]
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Disk storage.
By social security number or employer identification number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 24.029
Individual Account Number File (IANF), Taxpayer Services--
Treasury/IRS.
Internal Revenue Service Centers and the Austin Compliance Center.
(See IRS appendix A for addresses.)
Individuals having specific, current business with IRS.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Disk storage.
By social security number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 24.030
Individual Master File (IMF), Taxpayer Services --Treasury/IRS.
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
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.
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
[[Page 56788]]
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
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..
Magnetic media.
By taxpayer identification number (social security number or
employer identification number) and alphabetically by name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 24.046
Business Master File (BMF), Taxpayer Services --Treasury/IRS.
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic media.
By name, type of tax, and identifying number.
Access Controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Official prescribing policies and practices--Assistant
Commissioner (Taxpayer Services). Officials maintaining the system--
Internal Revenue Service Center Directors. (See IRS appendix A for
addresses.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
[[Page 56789]]
Treasury/IRS 24.070
Debtor Master File (DMF)--Treasury/IRS.
Martinsburg Computing Center, Martinsburg, West Virginia 25401.
Individuals who have delinquent obligations to a Federal or State
agency.
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.
5 U.S.C. 301; 26 U.S.C. 6305, 6402(c) and 6402(d); 31 U.S.C.
3720A.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic tape and disk file.
By name, address, and social security number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
The information is kept for one year and then destroyed. A new
Debtor Master File is established each year.
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.)
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.
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.)
Individuals seeking to contest any record contained in this system
of records must contact the agency to whom the debt is owed.
Names, SSNs, and obligation amounts are supplied by the Federal or
state agency to whom the delinquent obligation is owed.
None.
Treasury/IRS 26.001
Acquired Property Records-- Treasury/IRS.
District Offices. (See IRS appendix A for addresses.)
Delinquent taxpayers whose property has been acquired by purchase
by government or right of redemption.
Taxpayer name, address, taxpayer identification number, revenue
officer reports.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number), seizure number.
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.
Official prescribing policies and practices--Assistant
Commissioner (Collection). Officials maintaining the system--District
Directors. (See IRS appendix A for addresses.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.006
Form 2209, Courtesy Investigations--Treasury/IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
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.
[[Page 56790]]
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
Retrievable by taxpayer name and taxpayer identification number
(social security number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.008
IRS and Treasury Employee Delinquency-- Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
appendix A for addresses.)
IRS and Treasury employees who are shown on the Master File as
delinquent in meeting Federal tax requirements.
Taxpayer name, social security number, address, fact of IRS or
Treasury employment code, District location code.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name and taxpayer identification number (social
security number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.009
Lien Files (Open and Closed)-- Treasury/IRS.
District Offices. (See IRS appendix A for addresses.)
[[Page 56791]]
Taxpayers on whom Federal tax liens have been filed.
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.
5 U.S.C. 301; 26 U.S.C. 6323, 7801 and 7802.
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.
Paper records and magnetic media.
By taxpayer name and taxpayer identification number (social
security number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.
Tax returns and other filings made by the individual and agency
entries made in the administration of the individual's tax account.
None.
Treasury/IRS 26.010
Lists of Prospective Bidders at Internal Revenue Sales of Seized
Property--Treasury/IRS.
District Offices. (See IRS appendix A for addresses.)
Individuals who have requested that they be notified of Internal
Revenue sales of seized property.
Name and address and phone number (if provided).
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
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.
Paper records and magnetic media.
By name of prospective bidder.
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Official prescribing policies and practices-Assistant Commissioner
(Collection). Officials maintaining the system-District Directors. (See
IRS appendix A for addresses.)
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.
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.)
See ``Record access procedures'' above.
Supplied voluntarily by the subject prospective bidder.
[[Page 56792]]
None.
Treasury/IRS 26.011
Litigation Case Files--Treasury/IRS.
District Offices. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook,IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Official prescribing policies and practices-Assistant Commissioner
(Collection), Officials maintaining the system--District Directors.
(See IRS appendix A for addresses.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.012
Offer in Compromise (OIC) File--Treasury/IRS.
Regional Offices, District Offices, Internal Revenue Service
Centers, and the Austin Compliance Center. (See IRS appendix A for
addresses.)
Taxpayers who have submitted an offer to compromise a liability
imposed by the Internal Revenue Code.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
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).
Paper records and magnetic media.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
[[Page 56793]]
This system of records 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 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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.013
One Hundred Percent Penalty Cases--Treasury/IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By individual, or corporation name, taxpayer identification number
(social security number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.014
Record 21, Record of Seizure and Sale of Real Property,--Treasury/
IRS.
District Offices (See IRS appendix A for addresses.)
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.
Taxpayer name, address, taxpayer identification number,
information about basis of assessment, including class of tax, period,
dollar amounts, property description.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
The contents of this system of records evidences chain of title to
real property and is a matter of public record.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number) and seizure number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Official prescribing policies and practices--Assistant
Commissioner (Collection); Officials maintaining the system--District
Directors. (See IRS appendix A for addresses.)
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.
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.)
[[Page 56794]]
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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).
None.
Treasury/IRS 26.016
Returns Compliance Programs--Treasury/IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Taxpayers who may be delinquent in filing or paying Federal taxes.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.019
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.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Taxpayers on whom Federal tax assessments have been made, and
persons who owe child support obligations.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, or name of person who owes child support
obligations, and taxpayer identification number (social security number
or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
This system of records may not be accessed for purposes of
determining if the system contains a record pertaining to a particular
individual.
[[Page 56795]]
This system of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.020
Taxpayer Delinquency Investigation (TDI) Files--Treasury/IRS.
District Offices and Internal Revenue Service Centers. (See IRS
appendix A for addresses.)
Taxpayers believed to be delinquent in filing Federal tax returns.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Official prescribing policies and practices--Assistant
Commissioner (Collection). Officials maintaining the system--District
Directors and Service Center Directors. (See IRS appendix A for
addresses.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.021
Transferee Files--Treasury/IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name, taxpayer identification number (social security
number or employer identification number).
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 26.022
Delinquency Prevention Programs,-- Treasury/IRS.
[[Page 56796]]
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Taxpayers having a history of Federal tax delinquency.
Taxpayer name, taxpayer identification number, address, filing
requirements, chronological investigative history.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 30.003
Requests for Printed Tax Materials Including Lists--Treasury/IRS.
National Office, 1111 Constitution Avenue, NW, Washington, DC
20224.
Files include those individuals that request various IRS printed
materials such as publication 1045, reproduction proofs, etc.
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.
5 U.S.C. 301.
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.
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)).
Magnetic media, paper records or mailing plates.
Alphabetically or numerically, by zip code.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Chief, Publishing Services Branch, Internal Revenue Service, 1111
Constitution Avenue, NW, Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
The information is supplied by the individual and/or company
making the request. The Service adds data pertaining to the fulfillment
of the request.
None.
Treasury/IRS 30.004
Security Violations--Treasury/IRS.
[[Page 56797]]
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
appendix A for addresses.)
Violators of IRS Security Regulations.
Name of violator, circumstances of violation (date, time, actions
of violator, etc), supervisory action taken.
5 U.S.C. 301.
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.
File folder (notices of violation), 3 x 5 inch card file, and
electronic storage.
3 x 5 inch card file- by name.
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.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
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.
See ``Record access procedures'' above.
Contract Guard Force and Security Inspections.
None.
Treasury/IRS 34.003
Assignment and Accountability of Personal Property Files--
Treasury/IRS.
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.)
All individuals receiving Government property for temporary use
and repair.
Descriptions of property, receipts, reasons for removal, and
property passes.
5 U.S.C. 301.
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.
Information is stored on various forms and ledgers maintained in
locked filing cabinets.
Indexed alphabetically by name.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedule 18, Security and Protective Services
Records, IRM 1(15)59.31.
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.)
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.
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.
[[Page 56798]]
See ``Record access procedures'' above.
Individuals who receive property or request property passes.
None.
Treasury/IRS 34.005
Parking Space Application and Assignment--Treasury/IRS.
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.)
Internal Revenue Service employees who apply for assignment of
carpool or reserved parking spaces.
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.
5 U.S.C. 301.
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.
Maintained on an 8-1/2 x 10 inch or other local form.
Indexed by name of individual or principal carpool applicant.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedule 11, Space and Maintenance Records, IRM
1(15)59.31.
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.)
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.
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.
See ``Record access procedures'' above.
Individuals applying for parking spaces.
None.
Treasury/IRS 34.007
Record of Government Books of Transportation Requests--Treasury/
IRS.
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.)
IRS employees issued Transportation Requests.
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.
5 U.S.C. 301.
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.
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)).
Paper documents.
By name or serial number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedule 9, Travel and Transportation Records, IRM
1(15)59.31.
Administrative Officers, National Office; Regional Commissioners,
District Directors, Internal Revenue Service Center Directors,
Computing Center
[[Page 56799]]
Directors, and the Austin Compliance Center Director. (See IRS appendix
A for addresses.)
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.
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.
See ``Record access procedures'' above.
Government Books of Transportation Requests and employees to whom
books were issued.
None.
Treasury/IRS 34.009
Safety Program Files--Treasury/IRS.
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.)
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.
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.
5 U.S.C. 301; Executive Order 12196.
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.
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)).
Paper documents.
Indexed alphabetically by name.
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.
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).
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.)
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.
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.
See ``Record access procedures'' above.
Information originates from IRS employees, private individuals and
private parties.
None.
Treasury/IRS 34.012
Emergency Preparedness Cadre Assignments and Alerting Rosters
Files --Treasury/IRS.
[[Page 56800]]
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
appendix A for addresses.)
Key IRS and Treasury personnel.
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.
5 U.S.C. 301.
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.
Individual forms, correspondence kept in file folders, and
electronic storage.
Cadre assignments are filed by relocation site and alerting
rosters by title of list.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedule 18, Security and Protective Services
Records, IRM 1(15)59.31.
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.)
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.
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.
See ``Record access procedures'' above.
Provided by individuals themselves.
None.
Treasury/IRS 34.013
Identification Media Files System for Employees and Others Issued
IRS ID--Treasury/IRS.
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.)
IRS employees having one or more items of identification and
federal and non-federal personnel working in or visiting IRS
facilities.
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.
5 U.S.C. 301.
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.
Correspondence file folders, 3 x 7 inch card files, and magnetic
media.
Indexed separately by name and Identification Media serial number.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedule 11, Space and Maintenance Records, IRM
1(15)59.31.
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.
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.
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
[[Page 56801]]
be addressed to the system manager in the offices where the record is
located.
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 34.014
Motor Vehicle Registration and Entry Pass Files --Treasury/IRS.
Internal Revenue Service Centers and the Austin Compliance Center.
(See IRS appendix A for addresses.)
Individuals requiring continued access to the facility and parking
area violators.
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.
5 U.S.C. 301.
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.
File folders, card files.
Indexed by name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Chief, Security Function at Internal Revenue Service Centers and
the Austin Compliance Center. (See IRS appendix A for addresses.)
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.
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.
See ``Record access procedures'' above.
Information is supplied by individual, except for parking
violations information which is supplied by Security guard personnel.
None.
Treasury/IRS 34.016
Security Clearance Files--Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
appendix A for addresses.)
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.
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.
5 U.S.C. 301.
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.
Correspondence file folders.
Indexed by name and cross filed by functional area.
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.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.
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.
[[Page 56802]]
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.
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 34.018
Integrated Data Retrieval System (IDRS) Security Files--Treasury/
IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Individual employees who input or are authorized to input IDRS
transactions or who are subjects of IDRS inputs.
Record logs of the employees who are authorized access to IDRS and
of employee inputs and inquiries processed through IDRS terminals.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosures are not made outside the Department.
Magnetic media, disk, flat paper, lists, and card files.
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.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Record Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Chief, Program Management and Evaluation Section, Information
System Risk Management Branch, Systems Management Division, Information
System Management, National Office.
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
None.
Treasury/IRS 36.001
Appeals, Grievances and Complaints Records--Treasury/IRS.
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).
Applicants for Federal employment, current and former Federal
employees (including annuitants) who submit appeals, grievances, or
complaints for resolution.
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.
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.
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
[[Page 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.
Card files, flat paper, lists, forms, folders, binder, microfilm
and microfiche, punch card, and magnetic media.
Indexed by the names and case number of the individuals on whom
they are maintained.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
(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.)
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.
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.
See ``Record access procedures'' above.
(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.
None.
Treasury/IRS 36.002
Employee Activity Records--Treasury/IRS.
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.)
Current and former employees of the Internal Revenue Service.
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.
5 U.S.C. 301.
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.
[[Page 56804]]
Paper records and magnetic media.
Indexed by the name of the individuals on whom they are
maintained.
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.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
Supervisor of the organizational segment participating in the
activity. (See IRS appendix A for addresses.)
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.
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.
See ``Record access procedures'' above.
Information is derived only from the individual to whom the record
pertains.
None.
Treasury/IRS 36.003
General Personnel and Payroll Records--Treasury/IRS.
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.)
Prospective, current and former employees of the IRS.
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.
5 U.S.C. 301, 1302, 2951, 4118, 4308 and 4506; and Executive Order
10561.
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
[[Page 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.
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)).
Magnetic media, discs, forms, punched cards, flat paper, lists,
card files, forms, folders, binders, microfilm and microfiche.
Records are indexed by any combination of name, birthdate, social
security number, or employee identification number.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
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).
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.
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.
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 36.005
Medical Records--Treasury/IRS.
(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.
[[Page 56806]]
(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.
(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.
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.
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.
Magnetic media, discs, flat paper, lists, forms, folders, card
files, microfilm and microfiche.
Records are indexed by name, social security number, date of birth
and/or claim number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
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.)
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
[[Page 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.
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.
See ``Record access procedures'' above.
(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.
None.
Treasury/IRS 36.008
Recruiting, Examining and Placement Records--Treasury/IRS.
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.)
Applicants for IRS employment, current and former employees.
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.
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.
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.
Magnetic tapes, punched cards, discs, card files, lists, flat
paper, microfilm, microfiche, forms and folders.
Records are indexed by name, combination of birth date, social
security account number, and an identification number that is
applicable.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
[[Page 56808]]
Director, Human Resources Branch, or Chief, Personnel Branch,
appropriate office. (See IRS appendix A for addresses.)
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.
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.
See ``Record access procedures'' above.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 36.009
Retirement, Life Insurance and Health Benefits Records System--
Treasury/IRS.
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.
(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.
(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.
5 U.S.C. Chapters 83, 87, and 89.
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
[[Page 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.
Magnetic media, punched cards, discs, forms, flat paper, card
files, lists, folders, microfilm and microfiche.
Records are indexed by name, social security number, birth date,
and by annuity or death claim number.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
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.)
(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.
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.
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 37.001
Abandoned Enrollment Applications--Treasury/IRS.
Washington National Records Center, National Archives and Records
Administration, General Services Administration, Washington, DC 20409.
Individuals who applied for enrollment to practice before the
Internal Revenue Service but subsequently abandoned their applications.
Application for enrollment to practice before the Internal Revenue
Service and, in some cases, information regarding individuals' fitness
for enrollment.
31 U.S.C. 330.
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
[[Page 56810]]
relating to civil and criminal proceedings.
Original application form and information relating to it.
Indexed by name of applicant.
Those safeguards in effect at Federal Records Center.
Records are periodically updated to reflect changes and maintained
as long as needed.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Ave., NW, Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 37.002
Files containing derogatory information about individuals whose
applications for enrollment to practice before the IRS have been denied
and Applicant Appeal Files--Treasury/IRS.
(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.
Individuals whose applications for enrollment to practice before
the Internal Revenue Service have been denied, including those who have
appealed such denial.
Information relating to individuals' applications and eligibility
for enrollment to practice before the Internal Revenue Service.
31 U.S.C. 330.
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
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.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW, Washington, DC 20224.
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.
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.
[[Page 56811]]
See ``Record access procedures'' above.
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.
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
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.
(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.
Individuals eligible to practice before the Internal Revenue
Service (attorneys, certified public accountants and enrolled agents).
Information relating to individuals' enrollments to practice
before the Internal Revenue Service and derogatory and other
information regarding such practice.
31 U.S.C. 330.
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
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.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in this system may have been provided by:
(1) Individuals, (2) Internal Revenue Service, (3) other government
agencies, and (4) professional organizations.
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
Derogatory Information (No Action)--Treasury/IRS.
Internal Revenue Service, Office of Director of Practice, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
Attorneys, certified public accountants, enrolled agents and
others.
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.
31 U.S.C. 330.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
[[Page 56812]]
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
Dispose after 5 years by burning.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
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.
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
Present Suspensions and Disbarments Resulting from Administrative
Proceeding--Treasury/IRS.
(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
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.
Information relating to individuals' enrollment to practice before
the Internal Revenue Service, derogatory and other information
regarding such practice, and record of proceedings.
31 U.S.C. 330.
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
[[Page 56813]]
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.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW, Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in this system may have been provided by:
(1) Individuals, (2) Internal Revenue Service, (3) other government
agencies, and (4) professional organizations.
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
General Correspondence File--Treasury/IRS.
Internal Revenue Service, Office of Director of Practice, 801
Pennsylvania Avenue, NW, Washington, DC 20224.
General public.
General inquiries and comments from the general public.
31 U.S.C. 330.
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.
File folders.
Correspondence is indexed alphabetically by writer.
Locked doors. Access is limited to authorized personnel.
Destroyed after 3 years.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in this system has been provided by the
general public.
None.
Treasury/IRS 37.007
Inventory--Treasury/IRS.
Internal Revenue Service, Office of Director of Practice, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
(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
[[Page 56814]]
whose applications are being reviewed and evaluated.
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.
31 U.S.C. 330.
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
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.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in this system may have been provided by:
(1) Individuals, (2) Internal Revenue Service, (3) other government
agencies, and (4) professional organizations.
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
Register of Docketed Cases and Applicant Appeals--Treasury/IRS.
Internal Revenue Service, Office of Director of Practice, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
Record of actions taken in cases docketed for hearings and record
of actions taken on appeals from denials of applications for
enrollment.
31 U.S.C. 330.
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
[[Page 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.
Loose-leaf binders.Retrievability: Indexed by complaint number and
by name of the individual.
Locked doors. Access is limited to authorized personnel.
Records are periodically updated to reflect changes and maintained
as long as needed.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in this system may have been provided by:
(1) This office, (2) administrative law judges and (3) the Internal
Revenue Service.
None.
Treasury/IRS 37.009
Enrolled agents and Resigned Enrolled Agents (Action pursuant to
31 CFR 10.55(b))--Treasury/IRS.
(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.
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.
Information relating to individuals' applications for enrollment
to practice before the Internal Revenue Service and derogatory and
other information regarding such practice.
31 U.S.C. 330.
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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
Destroyed 60 years after enrollment.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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
[[Page 56816]]
Service, 801 Pennsylvania Avenue, Washington, DC 20224.
See ``Record access procedures'' above.
Information contained in this system may have been provided by (1)
individuals, (2) Internal Revenue Service; (3) other government
agencies, and (4) professional organizations.
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
Roster of Former Enrollees -Treasury/IRS.
Internal Revenue Service, Office of Director of Practice, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
This system contains individuals' names, addresses, professions,
the dates of their enrollments and the expiration dates of such
enrollments.
31 U.S.C. 330.
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.
Loose-leaf binders.
Indexed by profession (i.e., attorney or certified public
accountant) and by the individual's name.
Locked doors. Access is limited to authorized personnel.
Records are periodically updated to reflect changes and maintained
as long as needed.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Information contained in records in this system has been provided
by: (1) Individuals and (2) the Internal Revenue Service.
None.
Treasury/IRS 37.011
Present Suspensions from Practice before the Internal Revenue
Service--Treasury/IRS.
(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.
Attorneys, certified public accountants and enrolled agents who
have offered their consent to voluntary suspension from practice before
the Internal Revenue Service.
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.
31 U.S.C. 330.
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
[[Page 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.
File folders.
Indexed by name of individual.
Locked doors. Access is limited to authorized personnel.
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.
Director of Practice, PC:E:P, Internal Revenue Service, 801
Pennsylvania Avenue, NW., Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
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.
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
General Training Records--Treasury/IRS.
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.)
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.).
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.
5 U.S.C. Chapter 41; Executive Order 11348.
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.
Magnetic media, index cards, forms, or flat paper.
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.
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.
Records are maintained in accordance with Records Control Schedule
301--General Records Schedules, IRM 1(15)59.31.
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
[[Page 56818]]
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.)
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.
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.)
See ``Record access procedures'' above.
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.
None.
Treasury/IRS 42.001
Examination Administrative File--Treasury/IRS.
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.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents, machine-sensible data media, microfilm.
By taxpayer's name, taxpayer identification number (social
security number or employer identification number) and document locator
number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
202 for Examination--Regional and District Offices, IRM 1(15)59.22.
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.)
This system is exempt from the notification provisions of the
Privacy Act.
This system is exempt from the access and contest provisions of
the Privacy Act.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
(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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.008
Audit Information Management System (AIMS)--Treasury/IRS.
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.)
Taxpayers whose tax returns are under the jurisdiction of the
Examination Division. Examiners assigned to taxpayer cases.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
[[Page 56819]]
Computer, microfiche, paper.
By taxpayer identification number (social security number or
employer identification number).
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
This system is exempt from the notification provisions of the
Privacy Act.
This system is exempt from the access and contest provisions of
the Privacy Act.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Tax Returns and Examination files.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.013
Project Files for the Uniform Application of Laws as a Result of
Technical Determinations and Court Decisions--Treasury/IRS.
District offices. (See IRS appendix A for addresses.)
Individuals grouped as to project, i.e., individual shareholders
of a corporation where a determination having a tax effect has been
made.
Listing of individuals and their income tax information.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents and magnetic media.
By taxpayer's name and social security number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
102 for Examination Division--National Office, IRM 1(15)59.12.
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
(1) Shareholder records, (2) individual's tax return, and (3)
examination of related taxpayer.
None.
Treasury/IRS 42.014
Internal Revenue Service Employees' Returns Control Files--
Treasury/IRS.
District Offices (See IRS appendix A for addresses.)
Any individual who is employed by the Internal Revenue Service.
Alphabetical listing of employee, income tax return information
including prior examination results and other tax related information.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents, machine-sensible data media, microfilm.
[[Page 56820]]
By employee's name and social security number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Official prescribing policies and practices--Assistant
Commissioner (Examination). Officials maintaining the system--Director
of District where individual resides. (See IRS appendix A for
addresses.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Employee's tax return.
None.
Treasury/IRS 42.016
Classification/Centralized Files and Scheduling Files--Treasury/
IRS.
District Offices,Internal Revenue Service Center, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Individuals whose returns or claims are classified for
examination.
Individuals' tax returns/claims and other information, including
information reports considered in screening/classifying of an
individual's return or claim for refund.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents, computer printouts, magnetic media.
By taxpayer's name and social security number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
This system is exempt from the notification provisions of the
Privacy Act.
This system is exempt from the access and contest provisions of
the Privacy Act.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
(1) Tax returns, (2) requests from taxpayer, and (3) requests from
Collection Division for prompt examination.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.017
International Enforcement Program Files--Treasury/IRS.
Office of the Assistant Commissioner (International), National
Office; District Offices, and Internal Revenue Service Centers. (See
IRS appendix A for addresses.)
Any individual having foreign business/financial activities.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper documents, microfilm, machine sensible magnetic media.
By individual's name and social security number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks,
[[Page 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.
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.)
This system is exempt from the notification provisions of the
Privacy Act.
This system is exempt from the access and contest provisions of
the Privacy Act.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
(1) European treaty countries, (2) individual's tax returns, (3)
examination of related taxpayers, and (4) public sources of
information.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.021
Compliance Programs and Projects Files--Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
appendix A for addresses.)
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.
Records pertaining to individuals in projects and programs.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records, machine-sensible data media, microfilm, and
magnetic media.
By taxpayer's name and social security number or document locator
number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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 of records 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.
(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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.027
Data on Taxpayers Filing on Foreign Holdings--Treasury/IRS.
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.)
Individuals required to file Form 5471, Information Return with
respect to a Foreign Corporation.
Names of individuals filing on foreign holdings.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic tape in Detroit Computing Center and Philadelphia Service
Center; Paper at other listed locations, machine-sensible data media
and microfilm.
By taxpayer's name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
[[Page 56822]]
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.)
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.
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Form 5471 only.
None.
Treasury/IRS 42.029
Audit Underreporter Case File--Treasury/IRS.
Internal Revenue Service Centers, Martinsburg Computing Center,
and the Austin Compliance Center. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic media.
By matching social security number and name control.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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 of records may not be accessed for purpose of
inspection or for contest of content of records.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Information returns filed by payers and Forms 1040, 1040A, and
1040EZ.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 42.030
Discriminant Function File (DIF)--Treasury/IRS.
Internal Revenue Service Centers and the Austin Compliance Center.
(See IRS appendix A for addresses.)
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.
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.
5 U.S.C 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic tape and computer printout.
By individual's social security number.
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Official prescribing policies and practices--Assistant
Commissioner (Examination) and Assistant
[[Page 56823]]
Commissioner (International). Officials maintaining the system--
Internal Revenue Service Center Directors, and the Austin compliance
Center Director. (See IRS appendix A for addresses.)
This system of records may not be accessed for purpose of
determining if the system contains a record pertaining to a particular
individual.
This System of records may not be accessed for the purpose of
inspection or for contest of content of records.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individual's tax return information.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 44.001
Appeals Case Files--Treasury/IRS.
Office of the National Director of Appeals, National Office;
Regional Directors of Appeals (See IRS appendix A for addresses.)
Taxpayers who disagree with examiner's findings and proposed
adjustments and seek administrative review.
Tax returns, Revenue Agents' Reports, Appeals Supporting
Statements, case correspondence, legal opinions, work papers, and
Appeals closing actions.
26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By name of taxpayer.
Locked file cabinets, locked doors, IRS employees access data only
on a need to know basis.
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.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 44.003
Unified System for Time and Appeals Records (Unistar)--Treasury/
IRS.
Office of the National Director of Appeals, National Office;
Regional Directors of Appeals (See IRS appendix A for addresses.)
Taxpayers who disagree with examiner's findings and proposed
adjustments and seek administrative review.
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.
26 U.S.C. 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Magnetic media, diskette, hard disk.
By taxpayer's name and/or taxpayer identification number (social
security number or employer identification number) and by work unit
number.
IRS personnel access data only on a need-to-know basis and use
passwords to access system information.
Records are maintained in accordance with Record Disposition
Handbooks, IRM 1(15)59.1 though IRM 1(15)59.32.
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.)
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
None.
[[Page 56824]]
Treasury/IRS 44.004
Art Case File--Treasury/IRS.
Office of the National Director of Appeals, National Office;
Regional Directors of Appeal (see IRS appendix A for addresses.)
Famous or noted artists whose works have been evaluated by the Art
Panel or its staff for use in a taxpayer case.
Commissioner's Art Panel or its staff decisions on values of works
of art by named artists and appraisal documentation.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, 7802, and 7805(a).
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.
Paper records and magnetic media.
Indexed by taxpayer, artist, and appraiser name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Art panel and staff decisions and appraisal documentation.
None.
Treasury/IRS 44.005
Expert Witness and Fee Appraiser Files--Treasury/IRS.
Office of the National Director of Appeals, National Office;
Regional Directors of Appeals (See IRS appendix A for addresses.)
Actual and potential expert witnesses for litigation and fee
appraisers.
Biographical sketches, application letters, or list of expert/
appraiser names by specialty.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, 7802, and 7805(a).
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,
[[Page 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.
Paper records.
Indexed by taxpayer and expert witness/appraiser name.
Access Controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Varied, generally from the named individual, often unsolicited.
None.
Treasury/IRS 46.002
Case Management and Time Reporting System, Criminal Investigation
Division--Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, Detroit Computing Center, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Subjects and potential subjects of Criminal Investigation Division
investigations, Special Agents, U.S. District Court Judges and U.S.
Attorneys.
Personal and financial information developed in criminal tax
investigations, potential tax investigations and in projects including
information from other Federal, state and local agencies.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided in 26 U.S.C. 6103
Paper records in binders, magnetic media, computer discs, computer
printouts.
By taxpayer's name, case number and social security number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 though IRM 1(15)59.32.
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).
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.003
Confidential Informants, Criminal Investigation Division--
Treasury/IRS.
District Offices. (See IRS appendix A for addresses.)
Confidential Informants; Subjects of Confidential Informant's
Reports.
Memorandums, Index Cards, Related Data.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
[[Page 56826]]
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By confidential informant's name and number or name in informant's
report.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 though IRM 1(15)59.32.
Official prescribing policies and practices--Assistant
Commissioner (Criminal Investigation), National Office. Officials
maintaining the system--District Directors. (See IRS appendix A for
addresses.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.004
Controlled Accounts (Open and Closed) Treasury/IRS.
District Offices, Internal Revenue Service Centers, the
Martinsburg Computing Center, and the Austin Compliance Center. (See
IRS appendix A for addresses.)
Subjects and potential subjects of criminal tax investigation.
Criminal Investigation Information and Control Notices; Lists of
names and related data; Lists of action taken: Transcripts of account.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By name or social security number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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.
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
District Office Personnel; Service Center Personnel, Form 4135,
Criminal Investigation Control Notice.
None.
Treasury/IRS 46.005
Electronic Surveillance File, Criminal Investigation Division--
Treasury/IRS.
National Office, 1111 Constitution Avenue, NW., Washington, DC
20224
Subjects of electronic surveillance. Individuals who have been
subjects of queries by other agencies.
Information relating to conduct of electronic surveillance.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
By names, addresses, and telephone numbers.
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
[[Page 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.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.009
Centralized Evaluation and Processing of Information Items
(CEPIIs), Criminal Investigation Division--Treasury/IRS.
District Offices, Internal Revenue Service Centers, and the Austin
Compliance Center. (See IRS appendix A for addresses.)
Taxpayers about whom the Internal Revenue Service has received
information alleging a violation of laws within IRS jurisdiction,
potential subjects of investigation.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper.
By name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.011
Illinois Land Trust Files, Criminal Investigation Division--
Treasury/IRS.
Chicago District Office, Springfield District Office, and the
Kansas City Internal Revenue Service Center. (See IRS appendix A for
addresses.)
Beneficiaries of Land Trusts, Related individuals.
Notices of Fiduciary Relationships. Related correspondence.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper and magnetic tape.
By taxpayer and beneficiary name; trust and social security
number.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 though IRM 1(15)59.32.
Chicago District Director, Springfield District Director, and the
Kansas City Internal Revenue Service Center Director. (See IRS appendix
A for addresses.)
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.
Individuals seeking access to any record contained in this system
of
[[Page 56828]]
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Financial institutions, Fiduciary reports and Notices of Fiduciary
Relationships.
None.
Treasury/IRS 46.015
Relocated Witnesses, Criminal Investigation Division--Treasury/
IRS.
Office of the Assistant Commissioner (Criminal Investigation),
National Office, 1111 Constitution Avenue, NW., Washington, DC. 20224.
Relocated Witnesses.
Documentation and Relocation Information.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper.
By name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioner (Criminal Investigation), Internal Revenue
Service, 1111 Constitution Avenue, NW., Washington, DC. 20224
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.016
Secret Service Details, Criminal Investigation Division--Treasury/
IRS.
National Office, Regional Offices and District Offices. (See IRS
appendix A for addresses.)
Special Agents.
List of Criminal Investigation participants and correspondence
between Criminal Investigation and Secret Service.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
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.
Paper.
By name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 46.022
Treasury Enforcement Communications System (TECS), Criminal
Investigation Division--Treasury/IRS.
National Office, Regional Offices, District Offices, Internal
Revenue Service Centers, and the Austin Compliance Center. (See IRS
Appendix A for addresses.)
[[Page 56829]]
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Disc.
By name, social security number or other unique identifier.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
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.)
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 of records 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 investigatory material compiled
for law enforcement purposes whose sources need not be reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 48.001
Disclosure Records--Treasury/IRS.
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.)
(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.
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.
5 U.S.C. 301, 552 and 552a; 26 U.S.C. 6103, 7801 and 7802.
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 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)).
[[Page 56830]]
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.
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.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
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.)
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.
This system of records 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.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 48.008
Defunct Special Service Staff File Being Retained Because of
Congressional Directive--Treasury/IRS.
National Office, 1111 Constitution Avenue, NW., Washington, DC
20224.
Individuals suspected of violating the Internal Revenue laws by
the Special Service Staff before its discontinuation on August 23,
1973.
Internal Revenue Service Master File printouts; returns and field
reports; information from other law enforcement government
investigative agencies; Congressional Reports, and news media articles.
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
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.
Paper records maintained alphabetically by individual and
organization contained in vault at IRS National Office.
Alphabetically by name.
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.
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.
Director, Office of Disclosure, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224.
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.
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
[[Page 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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
News media articles, taxpayers' returns and records, informant and
third party information, other Federal agencies and examinations of
related or other taxpayers.
Information from another agency's exempt system of records
duplicated in this system of records retains the exempt status.
Treasury/IRS 49.001
Collateral and Information Requests System--Treasury/IRS.
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).
United States Citizens, Resident Aliens, Nonresident Aliens.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioner (International), 950 L'Enfant Plaza, SW.,
Fourth Floor, Washington, DC 20024.
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 of records 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.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 49.002
Competent Authority and Index Card--Microfilm Retrieval System--
Treasury/IRS.
Office of the Assistant Commissioner (International), 950 L'Enfant
Plaza, SW., Fourth Floor, Washington, DC 20024.
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.
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.
5 U.S.C. 301, 26 U.S.C. 7602, 7801, and 7802; applicable treaties.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper and microfilm records.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Office of the Assistant Commissioner (International), 950 L'Enfant
Plaza, SW., Fourth Floor, Washington, DC 20024.
[[Page 56832]]
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 of records may not be accessed for purposes of
inspection or for contest of content of the records.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Requests for relief from double taxation.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 49.003
Financial Statements File--Treasury/IRS.
Office of the Assistant Commissioner (International), 950 L'Enfant
Plaza, SW., Fourth Floor, Washington, DC 20024.
Taxpayers who submitted financial statements when interviewed
overseas by Examination Branch employees.
Financial Statements.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records.
By taxpayer's name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioner (International), 950 L'Enfant Plaza, SW,
Fourth Floor, Washington, DC 20024.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Overseas Examination branch employees.
None.
Treasury/IRS 49.007
Overseas Compliance Projects System--Treasury/IRS.
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).
United States Citizens, Resident Aliens, Nonresident Aliens.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records.
By taxpayer name.
Access controls will not be less than provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioner (International), 950 L'Enfant Plaza, SW.,
Fourth Floor, Washington, DC 20024.
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 of records 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.
Documents and data relating to income and expense items concerning
income, Estate and Gift tax returns.
[[Page 56833]]
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 49.008
Taxpayer Service Correspondence System--Treasury/IRS.
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.
United States Citizens, Resident Aliens, Nonresident Aliens.
Correspondence from taxpayers, foreign post personnel and the
Office of the Assistant Commissioner (International) headquarters
offices in Washington, DC.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, and 7802.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records.
By taxpayer name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Assistant Commissioner (International), 950 L'Enfant Plaza, SW.,
Fourth Floor, Washington, DC 20024.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Taxpayers and the Office of the Assistant Commissioner
(International) foreign posts and headquarter's offices.
None.
Treasury/IRS 50.001
Employee Plans/Exempt Organizations Correspondence Control Record
(Form 5961)--Treasury/IRS.
National Office, 1111 Constitution Avenue, NW., Washington, DC
20224.
Requestors of letter rulings, and subjects of field office
requests for technical advice and assistance and other correspondence.
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.
26 U.S.C. 7801, 7802, and 7805.
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.
Paper records, microfiche and magnetic media.
Indexed by name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
104 for Employee Plans/Exempt Organizations--National Office, IRM
1(15)59.14.
Assistant Commissioner (Employee Plans/Exempt Organizations), 1111
Constitution Avenue, NW., Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individuals requesting rulings or information and field offices
requesting technical advice or assistance.
None.
[[Page 56834]]
Treasury/IRS 50.003
Employee Plans/Exempt Organizations, Report of Significant Matters
in Technical (M-5945)--Treasury/IRS.
National Office, 1111 Constitution Avenue, NW., Washington, DC
20224.
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.
Copies of ``Reports of Significant Matter in Technical.''
26 U.S.C. 7801, 7802, and 7805.
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.
Paper records.
Indexed by name.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
Records are maintained in accordance with Records Control Schedule
104 for Employee Plans/Exempt Organizations--National Office, IRM
1(15)59.14.
Assistant Commissioner, (Employee Plans/Exempt Organizations),
1111 Constitution Avenue, NW., Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individual subjects of letter ruling requests, technical advice
requests, etc., where a ``Report of Significant Matter in EP/EO'' has
been prepared.
None.
Treasury/IRS 60.001
Assault and Threat Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office; Regional
Inspectors' Offices; as well as offices of the District Directors. (See
IRS appendix A for addresses.)
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.
(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.
5 U.S.C. 301; 26 U.S.C. 7608, 7801, and 7802.
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
[[Page 56835]]
course of an investigation to the extent necessary to obtain
information pertinent to the investigation.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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 investigatory material compiled
for criminal law enforcement purposes whose sources need not be
reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.002
Bribery Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS Appendix A for addresses.)
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.
(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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801, and 7802; Executive
Order 11222.
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.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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 investigatory material compiled
for criminal law enforcement purposes whose sources need not be
reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.003
Conduct Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
[[Page 56836]]
Employees and former employees of Internal Revenue Service, and
other Bureaus and Services within the Department of the Treasury.
(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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801, and 7802; Executive
Order 11222.
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.
Paper records, in folders, maintained in file cabinets, and on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.004
Disclosure Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
(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.
(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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801, and 7802; Executive
Order 11222.
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
[[Page 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.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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 of records 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 investigatory material compiled
for criminal law enforcement purposes whose sources need not be
reported.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.005
Enrollee Applicant Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
Former employees and non-IRS persons who apply for enrollment to
practice before IRS under the provisions of Circular 230.
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.
26 U.S.C. 7801 and 7802.
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.
Paper records, in folders, maintained in file cabinets and on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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,
[[Page 56838]]
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC
20224.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
The Internal Revenue Service, the Federal Bureau of Investigation,
and local police departments.
None.
Treasury/IRS 60.006
Enrollee Charge Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
IRS employees or former employees, tax practitioners, attorneys,
certified public accountants or enrolled persons.
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.
26 U.S.C. 7608, 7801, and 7802.
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.
Paper records, in folders, maintained in file cabinets or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20024.
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.Contesting record
procedures: 26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax
records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.007
Miscellaneous Information File, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
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.
(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
[[Page 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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
11222.
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.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual, subject, or incident involved, by name of
cross-referenced third parties, and/or information item number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.008
Security, Background and Character Investigations Files,
Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
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.
(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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
10450; Executive Order 11222.
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
[[Page 56840]]
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.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.009
Special Inquiry Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
11222.
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.
Paper records, in folders, maintained in file cabinets, and on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties,
[[Page 56841]]
subject, or other identifier and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 60.010
Tort Investigation Files, Inspection--Treasury/IRS.
Office of the Chief Inspector, National Office and Regional
Inspectors' Offices. (See IRS appendix A for addresses.)
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.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
11222.
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.
Paper records, in folders, maintained in file cabinets, or on
magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, and/or by case number.
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.
Records are maintained in accordance with IRM Part X, Inspection,
Exhibit (10)100-2.
Chief Inspector, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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
[[Page 56842]]
records, and Federal and State vehicle registration records.
None.
Treasury/IRS 60.011
Internal Security Management Information System (ISMIS)--Treasury/
IRS.
Office of the Chief Inspector, National Office, and Regional
Inspection Offices. (See IRS appendix A for addresses.)
(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.
(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.
5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
11222.
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.
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.
Paper records and magnetic media.
By name of individual to whom it applies, cross-referenced third
parties, social security numbers, or case number.
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.
Records are periodically updated to reflect changes and are
retained and archived as long as deemed necessary.
Assistant Chief Inspector (Internal Security), Internal Revenue
Service, 1111 Constitution Avenue, NW, Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
[[Page 56843]]
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
Individual Income Tax Returns, Statistics of Income--Treasury/IRS.
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.)
Taxpayers selected for an annual statistical sample.
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.
26 U.S.C. 6108.
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103.
Paper records and magnetic media.
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.
Access controls will not be less than those provided by the
Automated Information System Security Handbook, IRM 2(10)00.
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.
Director, Statistics of Income, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224.
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 of records 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.
Primary: Forms 1040, 1040A, and 1040EZ, U.S. Individual Income Tax
Returns. Secondary: Form SS-5, Application for a social security
number.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.001
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.
The addresses of the National Office, each Regional Counsel Office
and each District Counsel Office are listed in the Appendix. (See IRS
Appendix A.)
(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.
(1) Internal Control Records. (2) Legal and administrative files
including investigative reports.
5 U.S.C. 301; 26 U.S.C. 7801.
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
[[Page 56844]]
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.
Paper records and magnetic media.
Records are retrievable by the name of the person to whom they
apply.
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.
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.
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.)
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.002
Chief Counsel Disclosure Litigation Case Files--Treasury/IRS.
Office of the Assistant Chief Counsel (Disclosure Litigation),
Internal Revenue Service, Office of Chief Counsel, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
(1) Legal Case and Administrative Case Files; (2) Internal Control
Records.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Legal case and administrative case files: paper records. Internal
control records: paper records and magnetic media.
[[Page 56845]]
Records are retrievable by the name of the person to whom they
apply, cross-referenced third parties, issues, attorneys assigned, and
by case number.
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.
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.
Assistant Chief Counsel (Disclosure Litigation), Internal Revenue
Service, Office of Chief Counsel, 1111 Constitution Avenue, NW.,
Washington, DC 20224.
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.003
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.
The location of these systems are listed in the appendix. (See IRS
appendix A.)
(1) Past, present and prospective employees of the Office of Chief
Counsel. (2) Tax Court Witnesses.
(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.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Paper records and magnetic media.
Records are generally retrievable by the name of the person to
whom they apply.
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.
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
[[Page 56846]]
reflect changes and maintained as long as needed.
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.)
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.
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).
See ``Record access procedures'' above.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.004
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.
The addresses of the National Office and each Regional Counsel
Office are listed in the Appendix. (See IRS Appendix A.)
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 .
(1) Legal case and administrative case files. (2) Internal control
cards. (3) Correspondence files.
5 U.S.C. 301; 26 U.S.C. 7801.
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
[[Page 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.
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).
Paper records and magnetic media.
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.
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.
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.
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.)
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.005
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.
The addresses of the National Office, each Regional Counsel Office
and each District Counsel Office are listed in the appendix. (See IRS
appendix A.)
(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.
(1) Legal and Administrative Files. (2) Internal Control Records.
(3) Offer in Compromise Files. (4) Correspondence Files.
5 U.S.C. 301; 26 U.S.C. 7801.
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
[[Page 56848]]
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.
Paper records and magnetic media.
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.
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.
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.
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.)
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.006
Former Chief Counsel Interpretative Case Files--Treasury/IRS.
Office of the Associate Chief Counsel (Domestic), Internal Revenue
Service, 1111 Constitution Avenue, NW., Washington, DC 20224.
Individual taxpayers concerning whom legal issues were referred to
the Interpretative Division (pre-October 1, 1988) for opinion.
(1) Legal Case Files and Advisory Opinions; (2) Correspondence
Files; (3) Internal Control Records.
5 U.S.C. 301; 26 U.S.C. 7801.
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
[[Page 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.
All records in the system are maintained in paper format. Internal
control records are also maintained on magnetic media.
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.
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.
General Counsel Memorandums, Office Memorandums, and legal case
files are retained indefinitely in the National Office.
Associate Chief Counsel (Domestic), Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
None.
Treasury/IRS 90.007
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.
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.
(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.
(1) Correspondence Files; (2) Private Relief Bill Legal Files; (3)
Internal Control Records.
5 U.S.C. 301 and 26 U.S.C. 7801.
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.
Paper records and magnetic media.
Correspondence files are retrievable by the name of the individual
who
[[Page 56850]]
initiated the correspondence. Private Relief Bill files are retrievable
by the H.R. or S. number for each Congress.
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.
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.
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.
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.)
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.)
See Access above.
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.
None.
Treasury/IRS 90.009
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.
The addresses of the National Office, each Regional Counsel
Office, and each District Counsel Office is listed in the Appendix.
(See IRS Appendix A.)
(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.
(1) Legal Case and Administrative Case Files. (2) Internal Control
Records. (3) Correspondence Files.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Paper records and magnetic media.
Records are retrievable by the name of the person to whom they
apply.
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.
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
[[Page 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.
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.)
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.010
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.
Office of the Associate Chief Counsel (Finance and Management),
Internal Revenue Service, Office of Chief Counsel, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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.
(1) Internal Control Records; (2) Briefs; (3) Legal Opinions.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Paper records and magnetic media.
Records are retrievable by the name of the person to whom they
apply.
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.
Briefs, legal opinions, and digests are retained indefinitely.
Associate Chief Counsel, (Finance and Management), Internal
Revenue Service, Office of Chief Counsel, 1111 Constitution Avenue,
NW., Washington, DC 20224.
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
[[Page 56852]]
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.011
Attorney Recruiting Files--Treasury/IRS.
Office of the Associate Chief Counsel (Finance and Management),
Internal Revenue Service, Office of Chief Counsel, 1111 Constitution
Avenue, NW., Washington, DC 20224.
Persons who have applied for attorney positions with the Office of
Chief Counsel, both National Office and field.
Attorney Files and lists of eligible applicants; Internal Control
Records.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Applicant files and internal control records: paper records and
magnetic media.
Records are retrievable by the name of the person to whom they
apply.
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.
The attorney applicant files and other records are periodically
updated to reflect changes and maintained as long as needed.
Associate Chief Counsel (Finance and Management), Internal Revenue
Service, Office of Chief Counsel, 1111 Constitution Avenue, NW.,
Washington, DC 20224.
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.
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).
See ``Record access procedures'' above.
Applicants, Department of Treasury Personnel; Office of Personnel
Management; other Federal agencies; State, local, and foreign
governments; references, former employers.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.013
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.
Office of Chief Counsel, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224.
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).
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.
5 U.S.C. 301; 26 U.S.C. 7801.
Disclosure of returns and return information may be made only as
[[Page 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.
Paper records and magnetic media.
Records pertaining to individuals are retrievable by the name of
the person to whom they apply.
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.
Records are periodically updated to reflect changes and maintained
as long as needed.
Chief Counsel, Deputy Chief Counsel, or the Associate Chief
Counsels, respectively, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
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).
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).
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.015
Reference Records of the Library in the Office of Chief Counsel-
Treasury/IRS.
Office of the Associate Chief Counsel (Finance and Management),
Internal Revenue Service, Office of Chief Counsel, 1111 Constitution
Avenue, NW., Washington, DC 20224.
(1) Taxpayers who have sought Congressional tax relief by means of
a Private Bill. (2) IRS employees who charge out books.
(1) Numerical and alphabetical listing of Private Relief Bill and
files related to the Bill. (2) Charge cards and inter-library loan
forms.
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Paper records and magnetic media.
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.
[[Page 56854]]
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.
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.
Associate Chief Counsel (Finance and Management), Internal Revenue
Service, Office of Chief Counsel, 1111 Constitution Avenue, NW.,
Washington, DC 20224.
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.
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.
See ``Record access procedures'' above.
Material to which reference information pertains.
None.
Treasury/IRS 90.016
Counsel Automated Tracking System (CATS) Records--Treasury/IRS
Computer Records: Detroit Computing Center, 1300 John C. Lodge
Drive, Detroit, Michigan 48226.
(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.
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.)
5 U.S.C. 301; 26 U.S.C. 7801.
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.
Skeletal legal files and indexes are stored on magnetic media.
Input documents are on paper. The CATS system also allows access by
interactive terminal.
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.
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.
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.
Associate Chief Counsel (Finance and Management), Internal Revenue
Service, 1111 Constitution Avenue, NW., Washington, DC 20224.
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
[[Page 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.
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.
See ``Record access procedures'' above.
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.
This system has been designated as exempt from certain provisions
of the Privacy Act.
Treasury/IRS 90.017
Correspondence Control and Records, Associate Chief Counsel
(Technical and International)--Treasury/IRS.
National Office (See IRS appendix A.)
Individual subjects of letter rulings, technical advice,
memorandum and other correspondence from the Office of the Associate
Chief Counsel (Technical and International).
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.
5 U.S.C. 301, 26 U.S.C. 7801, 7802, 7602, 7805(a).
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.
Paper records, magnetic media, and tapes.
Indexed by name and control number.
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.
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).
Associate Chief Counsel (Technical and International), National
Office. (See IRS appendix A.)
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.)
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.)
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Individual subjects of letter rulings, technical advice
memorandums, and other correspondence, field office personnel.
None.
[[Page 56856]]
Treasury/IRS 90.018
Expert Witness Library--Treasury/IRS
Office of the Assistant Chief Counsel (Field Services), Office of
the Chief Counsel, Internal Revenue Service, 1111 Constitution Avenue,
NW., Washington, DC 20224.
Potential expert witnesses for tax litigation in a variety of
areas of expertise.
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.
5 U.S.C. 301; 26 U.S.C. 7602, 7801, 7802, and 7805(a).
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.
Paper records and magnetic media.
Indexed by name and subject matter expertise.
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.
The records will be periodically updated to reflect changes and
maintained as long as needed.
Assistant Chief Counsel (Field Services), Internal Revenue
Service, Office of Chief Counsel, 1111 Constitution Avenue, NW,
Washington, DC 20224.
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.
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.
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Attorneys working for the IRS and expert witnesses themselves.
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
[[Page 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
1, 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
[[Page 56858]]
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, North-Atlantic 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 Minton-Capehart 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
[[Page 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