[Federal Register Volume 62, Number 141 (Wednesday, July 23, 1997)]
[Notices]
[Pages 39603-39604]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-19404]


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DEPARTMENT OF THE TREASURY

Departmental Offices


Privacy Act of 1974; System of Records

AGENCY: Internal Revenue Service, Treasury Department.

ACTION: Notice to republish a Privacy Act system of records.

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SUMMARY: The Department of the Treasury gives notice of its intent to 
republish the Privacy Act notice pertaining to the system of records 
entitled ``Integrated Data Retrieval System (IDRS) Security Files--
Treasury/IRS 34.018,'' which is subject to the Privacy Act of 1974, 5 
U.S.C. 552a.

EFFECTIVE DATE: July 23, 1997.

FOR FURTHER INFORMATION CONTACT: Dale Underwood, Program Analyst, 
Disclosure Services, (202) 622-0930.

SUPPLEMENTARY INFORMATION: The Privacy Act system of records entitled 
``Integrated Data Retrieval System (IDRS) Security Files--Treasury/IRS 
34.018'' was amended by notice in the Federal Register on July 31, 
1995, at 60 FR 39072. No comments were received in response to the 
amended system of records notice, and it became effective on September 
11, 1995. However, the Department of the Treasury Privacy Act systems 
of records inventory, published on November 9, 1995, at 60 FR 56802, 
inadvertently published the pre-amendment version of this system of 
records notice. Therefore, it is necessary to republish the correct 
amended notice of July 31, 1995.
    As required by 5 U.S.C. 552a(r), on July 21, 1995, the Department 
submitted a copy of the report and notice to the Committee on 
Governmental Affairs in the Senate; the Committee on Government Reform 
and Oversight in the House of Representatives, and to the 
Administrator, Office of Information and Regulatory Affairs, Office of 
Management and Budget.
    The purpose of the amendment, as originally published, was to 
enable the Internal Revenue Service to implement the Electronic Audit 
Research Log (EARL) system, which would enhance voluntary compliance 
through the assurance of ethical conduct by IRS employees. The July 31, 
1995 amendment was also to ensure that this system of records, 
including the EARL system, was in compliance with the Privacy Act. 
Several other changes were made to the notice due to organizational 
changes and changes in reference to resource materials. Also, a 
proposed amendment to 31 CFR 1.36 was published at 60 FR 40797 on 
August 10, 1995, to exempt this system of records from certain 
provisions of the Privacy Act. The exemption is to permit the IRS to 
comply with legal prohibitions against the disclosure of certain kinds 
of information and to protect certain information on individuals 
maintained in this system of records.
    The system notice, as amended on July 31, 1995, is being 
republished in its entirety below.

    Date: July 10, 1997.

Alex Rodriguez,
Deputy Assistant Secretary (Administration)

Treasury/IRS 34.018

System Name:
    Integrated Data Retrieval System (IDRS) Security Files--Treasury/
IRS

System Location:
    National Office, District Offices, Internal Revenue Service 
Centers, Regional Offices, Customer Service Sites, Submission 
Processing Centers, Development Centers, Computing Centers, Field 
Information Systems Offices (FISO) and the Austin Compliance Center. 
(See IRS Appendix A for addresses at 60 FR 56856, November 9, 1995.)

Categories of Individuals Covered by the System:
    (1) Employees who input or who are authorized to input IDRS 
transactions and (2) taxpayers whose accounts are accessed.

Categories of Records in the System:
    Record logs of the employees who are authorized access to IDRS and 
of employee inputs and inquiries processed through IDRS terminals, 
including record logs of employees who have accessed IDRS in a manner 
that appears to be inconsistent with standard IRS practice(s).

Authority for Maintenance of the System:
    5 U.S.C. 301; 26 U.S.C. 6103, 7602, 7801 and 7802.

 Purpose(s):
    To aid the ongoing efforts of the IRS to enhance the protection of 
confidential tax returns and return information from unauthorized 
access, by assuring the public that their tax information is being 
protected in an ethical and legal manner, thereby promoting voluntary 
taxpayer compliance.

Routine Uses of Records Maintained in the System, IncludingCategories 
of Users and the Purposes of Such Uses:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103.

[[Page 39604]]

Policies and Practices for Storing, Retrieving, Accessing, Retaining, 
and Disposing of Records in the System:
Storage:
    Magnetic media, hard copy, and optical storage media.

Retrievability:
    Indexed by employee's Social Security Number and employee 
identification number. Also may be retrieved by the Taxpayer 
Identification Number (TIN) of the taxpayer whose account is being 
accessed, date and time, command code, and terminal identification.

Safeguards:
    Access controls will not be less than those provided by the 
Automated Information Systems Security Handbook, IRM 2(10)00.

Retention and Disposal:
    Records are maintained in accordance with Records Disposition 
Handbook, IRM 1(15)59.1 through 1(15)59.32.

System Manager(s) and Address:
    Chief, Program Management and Evaluation Section, Information 
Systems Security Program Branch, Operations Management Division, 
Network and Systems Management, Information Systems, National Office.

Notification Procedure:
    This system of records may not be accessed for purposes of 
determining if the system contains a record pertaining to a particular 
individual.

Record Access Procedures:
    This system is exempt and may not be accessed for purposes of 
inspection or for contest of content of records.

Contesting Record Procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

Record Source Categories:
    This system of records contains (1) tax returns and return 
information, (2) account transactions and inputs to tax accounts, (3) 
employee user identification and profile information, (4) access record 
logs to accounts, and (5) data may also be retrieved from other IRS 
published systems of records used in the operation of this system.

Exemptions Claimed for the System:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1), (d)(2), 
(d)(3), (d)(4), (e)(1), (e)(4)(G), (H) and (I), and (f) of the Privacy 
Act pursuant to 5 U.S.C. 552a(k)(2).

[FR Doc. 97-19404 File 19404 -7-22-97; 8:45am]
BILLING CODE: 4810-25-F