[Federal Register Volume 64, Number 114 (Tuesday, June 15, 1999)]
[Notices]
[Pages 32095-32096]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-15070]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of proposed new system of records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service (IRS), 
Treasury, gives notice of a newly proposed Internal Revenue Servicewide 
system of records (Third-party Contact Records--Treasury/IRS 00.333) 
that is being established in accordance with Section 3417 of the IRS 
Restructuring and Reform Act of 1998.

DATES: Comments must be received no later than July 15, 1999. The 
proposed system of records will be effective July 26, 1999 unless the 
IRS receives comments which would result in a contrary determination.

ADDRESSES: Comments should be sent to Internal Revenue Service, Office 
of Governmental Liaison and Disclosure, Room 1603, 1111 Constitution 
Ave., NW, Washington, DC 20224. Comments will be made available for 
inspection and copying in the IRS Freedom of Information Act (FOIA) 
Reading Room. An appointment for inspecting the comments can be made by 
contacting the FOIA reading room.

FOR FURTHER INFORMATION CONTACT: Harry Manaka, National Director, 
Collection Field Operations, Room 7238, 1111 Constitution Avenue, NW, 
Washington, DC 20224. Telephone number (202) 622-5110.

SUPPLEMENTARY INFORMATION: This report is to give notice of a proposed 
Internal Revenue Servicewide system of records entitled ``Third-party 
Contact Records--Treasury/IRS 00.333,'' which is subject to the Privacy 
Act of 1974, 5 U.S.C. 552a.
    The IRS is establishing the third-party contact records to comply 
with Section 3417 of the IRS Restructuring and Reform Act of 1998. The 
third-party contact records will enable the IRS to periodically provide 
the taxpayer a record of persons (such as financial institutions, 
employers, individuals, local and state governments) contacted by the 
IRS with respect to determination or collection of the tax liability of 
the taxpayer. These records shall be provided to the taxpayer upon 
request when applicable under law and/or regulation.
    The new system of records report, as required by 5 U.S.C. 552a (r) 
of the Privacy Act, has been submitted to the Committee on Government 
Operations of the House of Representatives, the Committee on 
Governmental Affairs of the Senate, and the Office of Management and 
Budget, pursuant to Appendix I to OMB Circular A-130, ``Federal Agency 
Responsibilities for Maintaining Records About Individuals,'' dated 
July 15, 1994.
    The proposed Internal Revenue Servicewide system of records, Third-
party Contact Records--Treasury/IRS 00.333 is published in its entirety 
below.

    Dated: June 7, 1999.
Shelia Y. McCann,
Deputy Assistant Secretary, Administration.
Treasury/IRS 00.333

SYSTEM NAME:
    Third-party Contact Records

SYSTEM LOCATION:
    District Offices, Regional Offices, Service Centers, Office of 
Assistant Commissioner (International), and IRS Computing Centers. (See 
IRS appendix A for addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes; 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third-party contacts as required by 26 U.S.C. 7602 (c), 
including the taxpayer name control, taxpayer identification number, 
the third-party contact's name, date of contact, fact of reprisal 
determination,

[[Page 32096]]

and IRS personnel's identification number.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602, and 7801.

PURPOSE OF THE SYSTEM:
    The IRS is establishing the third-party contact records to comply 
with Section 7602(c) of the Internal Revenue Code as enacted by Section 
3417 of the IRS Restructuring and Reform Act of 1998. The third-party 
contact records will be used to report to the taxpayers regarding 
third-party contacts that the IRS would normally make with respect to 
the determination or collection of the tax liability of the taxpayer. 
Third-party contact data will be provided periodically to taxpayers and 
upon the taxpayer's request.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Disclosure of returns and return information may only be made as 
authorized by 26 U.S.C. 6103 and 7602.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic storage media.

RETRIEVABILITY:
    By taxpayer identification number (social security number or 
employer identifier number).

SAFEGUARDS:
    Access controls will be no less than those provided by the 
Automated Information Systems Security Handbook IRM 2(10)00, IRM 
1(16)12, Manager's Security Handbook, and IRM 1(16)42, Physical 
Security Handbook.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with Records Disposition 
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESSES:
    Official prescribing policies and practices: Assistant Commissioner 
(Collection). Officials maintaining the system: Assistant Commissioner 
(International), Regional Chief Compliance Officers, District 
Directors, IRS Service Center Directors, IRS Computing Center 
Directors, Associate Chief Counsel, Regional Counsel, and District 
Counsel.

NOTIFICATION PROCEDURE:
    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 ``Records Access Procedure'' below.

RECORDS ACCESS PROCEDURE:
    Individuals seeking access to any record contained in this system 
of records may inquire in accordance with instructions appearing in 31 
CFR part 1, subpart C, appendix B. (See IRS appendix A for addresses.)

CONTESTING RECORD PROCEDURE:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Tax records of the individual; public information sources; third 
parties including individuals, city and state governments, other 
Federal agencies, taxpayer's employer, employees and/or clients, 
licensing and professional organizations, and foreign governments via 
Tax Treaty.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.

[FR Doc. 99-15070 Filed 6-14-99; 8:45 am]
BILLING CODE 4830-01-P