[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