[Federal Register Volume 62, Number 152 (Thursday, August 7, 1997)]
[Proposed Rules]
[Pages 42443-42444]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-20817]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

31 CFR Part 1


Privacy Act of 1974, Proposed Rule Exempting System of Records 
From Certain Provisions

AGENCY: Internal Revenue Service, Treasury.

ACTION: Proposed rule.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury gives 
notice of a proposed rule to exempt a new system of records entitled, 
``Customer Feedback System Treasury/IRS 00.003,'' from certain 
provisions of the Privacy Act. The exemption is intended to comply with 
legal prohibitions against the disclosure of certain kinds of 
information and to protect certain information on individuals 
maintained in this system of records.

DATES: Comments must be received no later than September 8, 1997.

ADDRESSES: Please submit comments to the National Director, 
Governmental Liaison and Disclosure Office, Internal Revenue Service, 
1111 Constitution Avenue, NW, Washington DC. 20224. Comments will be 
made available for inspection and copying at the Freedom of Information 
Reading Room upon request.

FOR FURTHER INFORMATION CONTACT: Michael Sincavage, 6103/Privacy 
Operations, Governmental Liaison and Disclosure, Internal Revenue 
Service at (202) 622-6240.
SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974, the 
Department of the Treasury is publishing separately the notice of a new 
Treasury/IRS system of records to be maintained by the IRS. The 
Department of the Treasury is hereby giving notice of a proposed rule 
to exempt the Customer Feedback System of records from certain 
provisions of the Privacy Act pursuant to 5 U.S.C. 552a (k)(4) and the 
authority vested in the Commissioner of Internal Revenue by 31 CFR 
1.23(c).
    Under 5 U.S.C. 552a, the head of any agency may promulgate rules to 
exempt any system of records within the agency from certain provisions 
of the Privacy Act of 1974, if the system is required by statute to be 
maintained and used solely as statistical records.
    The reason for exempting the above-named system of records is that 
disclosure of statistical records (including release of any accounting 
for disclosure) would be of no benefit to a particular individual since 
the records

[[Page 42444]]

do not have a direct effect on a given individual, and the record may 
contain personal information about third parties.
    The provisions of the Privacy Act of 1974 from which exemption for 
only those records required to be maintained by statute is claimed 
under 5 U.S.C. 552a(k)(4) are as follows: 5 U.S.C. 
552a(c)(3);(d)(1),(2),(3) and (4); (e)(1),(e)(4)(G),(H), and (I); and 
(f).
    As required by Executive Order 12866, it has been determined that 
this proposed rule is not a significant regulatory action and, 
therefore, does not require a regulatory impact analysis.
    Pursuant to the requirements of the Regulatory Flexibility Act, 5 
U.S.C. 601-612, it is hereby certified that these regulations will not 
have a significant economic impact on a substantial number of small 
entities. The proposed rule imposes no duties or obligations on small 
entities.
    In accordance with the provisions of the Paperwork Reduction Act of 
1980, the Department of the Treasury has determined that this proposed 
rule would not impose on the public new record keeping, application, 
reporting or other types of information collection requirements.

List of Subjects in 31 CFR Part 1

    Privacy.

    Part 1 of title 31 of the Code of Federal Regulations is amended as 
follows:
    1. The authority citation for Part 1 continues to read as follows:

    Authority: 5 U.S.C. 301 and 31 U.S.C. 321. Subpart A also issued 
under 5 U.S.C. 552 as amended. Subpart C also issued under 5 U.S.C. 
552a.


Sec. 1.36   [Amended]

    2. Section 1.36 of subpart C is amended by revising paragraph (d) 
under the heading THE INTERNAL REVENUE SERVICE to read as follows:
*        *        *        *        *
    (d) Exemption under 5 U.S.C. 552a(k)(4). (1) This paragraph applies 
to the following systems of records maintained by the Internal Revenue 
Service, for which exemption is claimed under 5 U.S.C. 552a (k)(4):


------------------------------------------------------------------------
                        Name of System                             No.  
------------------------------------------------------------------------
Customer Feedback System......................................    00.003
Statistics of Income-Individual Tax Returns...................    70.001
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    (2) Under 5 U.S.C. 552a (k)(4), the head of any agency may 
promulgate rules to exempt any system of records within the agency from 
certain provisions of the Privacy Act of 1974, if the system is 
required by statute to be maintained and used solely as statistical 
records.
    (3) The Statistics of Income--Individual Tax Returns is maintained 
under Sec. 6108 of the Internal Revenue Code, which provides that ``the 
Secretary or his delegate shall prepare and publish annually statistics 
reasonably available with respect to the operation of the income tax 
laws, including classification of taxpayers and of income, the amounts 
allowed as deductions, exemptions, and credits, and any other facts 
deemed pertinent and valuable.''
    (4) The Customer Feedback System is maintained under Sec. 6108 of 
the Internal Revenue Code, and Sec. 1211 of Pub. L. 104-168, the 
Taxpayers Bill of Rights 2 (TBOR 2), which provides that the Secretary 
of the Treasury shall submit a report to Congress on the misconduct of 
IRS employees. The Department is prohibited from using these records 
for any purpose involving the making of a determination about the 
individual to whom they pertain.
    (5) The reason for exempting the above-named systems of records is 
that disclosure of statistical records (including release of accounting 
for disclosures) would in most cases be of no benefit to a particular 
individual since the records do not have a direct effect on a given 
individual.
    (6) The provisions of the Privacy Act of 1974 from which exemption 
is claimed under 5 U.S.C. 552a (k)(4) are as follows:

5 U.S.C. 552a (c)(3)
5 U.S.C. 552a (d)(1), (2), (3), and (4)
5 U.S.C. 552a (e)(1)
5 U.S.C. 552a (e)(4)(G), (H), and (I)
5 U.S.C. 552a (f)
  
*        *        *        *        *

    Dated: July 10, 1997.

Alex Rodriguez,
Deputy Assistant Secretary (Administration).

[FR Doc. 97-20817 Filed 8-6-97; 8:45 am]
BILLING CODE: 4810-30-F