[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):
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Name of System No.
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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