[Federal Register Volume 64, Number 221 (Wednesday, November 17, 1999)]
[Rules and Regulations]
[Page 62586]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-30038]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

31 CFR Part 1


Privacy Act; Implementation

AGENCY: Internal Revenue Service, Treasury.

ACTION: Final Rule.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, the Department of the Treasury gives notice of a 
final rule exempting an Internal Revenue Service system of records 
entitled the ``Audit Trail Lead Analysis System--Treasury/IRS 34.020,'' 
from certain provisions of the Privacy Act. The exemption is intended 
to comply with the legal prohibitions against the disclosure of certain 
kinds of information and to protect certain information on individuals 
maintained in this system of records.

EFFECTIVE DATE: November 17, 1999.

FOR FURTHER INFORMATION CONTACT: Margaret Irving, Privacy Advocate, 
Internal Revenue Service, National Office at (202) 283-7750.

SUPPLEMENTARY INFORMATION: The Department of the Treasury published a 
notice of a proposed rule exempting a system of records from certain 
provisions of the Privacy Act of 1974, as amended on December 23, 1998, 
at 63 FR 71050. The proposed rule also removed the entry ``Integrated 
Data Retrieval System (IDRS) Security Files--34.018,'' from paragraph 
(a)(1) of 31 CFR 1.36 under the heading ``The Internal Revenue 
Service.'' The Internal Revenue Service (IRS) published the system 
notice in its entirety on November 18, 1998, at 63 FR 64141.
    Under 5 U.S.C. 552a(k)(2), the head of an agency may promulgate 
rules to exempt any system of records within an agency from certain 
provisions of the Privacy Act of 1974, as amended, if the system is 
investigatory material compiled for law enforcement purposes. The Audit 
Trail Lead Analysis System--Treasury/IRS 34.020 contains investigatory 
material compiled for law enforcement purposes.
    The proposed rule requested that public comments be sent to the 
Governmental Liaison and Disclosure Office, Internal Revenue Service, 
1111 Constitution Ave., NW, Washington, DC 20224, no later than January 
22, 1999. The Governmental Liaison and Disclosure Office received no 
comments pertaining to the proposed rule. Accordingly, the Department 
of the Treasury is hereby giving notice that the system of records 
entitled, ``Audit Trail Lead Analysis System--Treasury/IRS 34.020,'' is 
exempt from certain provisions of the Privacy Act. The provisions of 
the Privacy Act from which exemption is claimed pursuant to 5 U.S.C. 
552a(k)(2) are as follows: 5 U.S.C. 552a(c)(3), (d)(1), (d)(2), (d)(3), 
(d)(4), (e)(1), (e)(4)(G), (H), (I) and (f).
    As required by Executive Order 12866, it has been determined that 
the final 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 
significantly affect a substantial number of small entities. The final 
rule imposes no duties or obligations on small entities.
    In accordance with the provisions of the Paperwork Reduction Act of 
1995, the Department of the Treasury has determined that the final rule 
would not impose new recordkeeping, 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:

PART 1--[AMENDED]

    1. The authority citation for part 1 continues to read as follows:

    Authority: 5 U.S.C. 301, 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, under the heading ``The Internal Revenue 
Service,'' is amended by removing in paragraph (a)(1) the words 
``Integrated Data Retrieval System (IDRS) Security Files 34.018,'' and 
in paragraph (b)(1) by adding the following entry in numerical order to 
read as follows:
* * * * *
    (b) * * * (1) * * *

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                         Name of system                            No.
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                  *        *        *        *        *
Audit Trail Lead Analysis System...............................   34.020
                  *        *        *        *        *
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* * * * *
    Dated: October 8, 1999.
Sheila Y. McCann,
Deputy Assistant Secretary (Administration).
[FR Doc. 99-30038 Filed 11-16-99; 8:45 am]
BILLING CODE 4830-01-P