[Federal Register Volume 64, Number 222 (Thursday, November 18, 1999)]
[Notices]
[Pages 63108-63109]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-30037]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records

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 Department of the Treasury gives 
notice of a new proposed system of records, entitled ``IRS Audit Trail 
and Security Records System--Treasury/IRS 34.037.''

DATES: Comments must be received no later than December 20, 1999. The 
proposed system of records will be effective December 28, 1999, unless 
the Internal Revenue Service (IRS) receives comments that would result 
in a contrary determination.

ADDRESSES: Comments should be sent to Office of Governmental Liaison 
and Disclosure, Internal Revenue Service, 1111 Constitution Ave., NW, 
Washington, DC 20224. Persons wishing to review the comments should 
call 202-622-6200 (this is not a toll free number) to make an 
appointment with the Office of Governmental Liaison and Disclosure.

FOR FURTHER INFORMATION CONTACT: David Silverman, Tax Law Specialist, 
Internal Revenue Service at 202-622-6200. (This is not a toll free 
number).

SUPPLEMENTARY INFORMATION: The IRS is establishing this system to 
detect and counter unauthorized access, use, fraud and abuse of its 
information. The system provides protection by monitoring and tracking, 
through analysis of audit logs, accesses to and use of IRS records in 
paper and electronic format. Outside of IRS Information Systems, the 
Office of the Treasury Inspector General for Tax Administration (TIGTA) 
is the principal user of data contained in this system of records. The 
TIGTA may analyze the data contained in the system of records as part 
of its mission to detect and deter fraud, waste, and abuse.
    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 
Reform in the House of Representatives, the Committee on Governmental 
Affairs in 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 
February 8, 1996.
    The proposed IRS system of records ``IRS Audit Trail and Security 
Records System--Treasury/IRS 34.037'' is published in its entirety 
below.

    Dated: September 21, 1999.
Shelia Y. McCann,
Deputy Assistant Secretary (Administration).
TREASURY/IRS 34.037

SYSTEM NAME:
    IRS Audit Trail and Security Records System.

SYSTEM LOCATION:
    National Office, District Offices, Regional Offices, Service 
Centers, Computing Centers. (See IRS Appendix A for addresses of IRS 
offices).

Categories of Individuals Covered by the System:
    Individuals who have accessed, by any means, information contained 
within IRS electronic or paper records.

Categories of Records in the System:
    Electronic and paper records concerning IRS employees or 
contractors or other individuals who have accessed IRS records .

Authority for Maintenance of the System:
    5 U.S.C. 301: 26 U.S.C. 6103, 7213, 7213A , 7214, 7608, 7803, and 
18 U.S.C. 1030(a)(2)(B)

Purpose(s):
    To enable the IRS to enhance protection of sensitive information by 
assuring the public and employees that their information is being 
protected in an ethical and legal manner.

Routine Uses of Records Maintained in the System Including Categories 
of Users and the Purposes of Such Uses:
    Disclosure of IRS tax return and return information may be made 
only as provided by 26 U.S.C. 6103.
    Records other than returns and return information may be used to: 
(1) Disclose pertinent information to appropriate Federal, State, 
local, or foreign agencies responsible for investigating or prosecuting 
the violations of, or for enforcing or implementing a statute, rule, 
regulation, order, or license, where the disclosing agency becomes 
aware of an indication of a violation or potential violation of civil 
or criminal law or regulations, or foreign government under a tax 
treaty;

[[Page 63109]]

    (2) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which the agency 
is authorized to appear when: (a) The agency, or (b) any employee of 
the agency in his or her official capacity, or (c) any employee of the 
agency in his or her individual capacity where the Department of 
Justice or the agency has agreed to represent the employee, or (d) the 
United States, when the agency determines that litigation is likely to 
affect the agency, is a party to litigation or has an interest in such 
litigation, and the use of such records by the agency is deemed to be 
relevant and necessary to the litigation or administrative proceeding 
and not otherwise privileged;
    (3) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the information 
pertains;
    (4) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (5) Provide information to unions recognized as exclusive 
bargaining representatives under the Civil Service Reform Act of 1978, 
5 U.S.C. 7111 and 7114, the Merit Systems Protection Board, 
arbitrators, the Federal Labor Relations Authority, and other parties 
responsible for the administration of Federal labor actions or 
grievances or conducting administrative hearings or appeals or if 
needed in the performance of other authorized duties;
    (6) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice; and,
    (7) Disclose information to the defendant in a criminal 
prosecution, the Department of Justice, or a court of competent 
jurisdiction where required in criminal discovery or by the Due Process 
Clause of the Constitution.

Policies And Practices For Storing, Retrieving, Accessing, Retaining, 
And Disposing of Records in the System:
Storage:
    Electronic and paper.

Retrievability:
    (1) Indexed or retrieved by name, social security number (SSN) or 
other unique identifier assigned to an IRS employee or contractor or 
other individual who has been granted access to IRS records.
    (2) Retrieved or indexed by a Taxpayer Identification Number.

Safeguards:
    Access controls will not be less than those described in TD P 71-
10, Department of Treasury Security Manual, IRM 2.1.10 Automated 
Information Systems Security, and IRM 1(16)12 Managers Security 
Handbook.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with record disposition 
handbooks, IRM 1(15)59.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Security Program Section, Telecommunication and Operations 
Division, Information Systems, Internal Revenue Service, Department of 
the Treasury, 1111 Constitution Ave., NW, Washington, D.C. 20224 or 
head of the office maintaining the file.

NOTIFICATION PROCEDURE:
    This system of records is exempt from certain provisions of the 
Privacy Act.

RECORD ACCESS PROCEDURES:
    This system of records is exempt from certain provisions of the 
Privacy Act and may not be accessed for the purpose of determining if 
the system contains a record pertaining to a particular individual.

CONTESTING RECORD PROCEDURES:
    This system of records is exempt and may not be accessed for 
purposes of inspection or contest of record contents. Also, 26 U.S.C. 
7852(e) prohibits Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Records contained in the IRS Audit Trail and Security Records 
System are obtained from three sources: (1) Information provided by 
authorized users to managers used for establishing access control; (2) 
information automatically recorded by information security audit 
functions of the operating systems and various IRS applications which 
process IRS information; and (3) information derived from IRS records 
in paper and electronic format.

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). (see 31 CFR 1.36).

[FR Doc. 99-30037 Filed 11-17-99; 8:45 am]
BILLING CODE 4830-01-P