[Federal Register Volume 68, Number 99 (Thursday, May 22, 2003)]
[Notices]
[Pages 28046-28049]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-12795]


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DEPARTMENT OF THE TREASURY

Departmental Offices


Privacy Act of 1974, Systems of Records

AGENCY: Departmental Offices, Treasury.

ACTION: Notice of Revised Privacy Act Systems of Records.

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[[Page 28047]]

SUMMARY: In accordance with the Privacy Act of 1974, as amended, the 
Treasury Inspector General for Tax Administration (TIGTA) gives notice 
of a revised Privacy Act system of records.

DATES: Comments must be received by June 23, 2003. The proposed new 
system of records will become effective July 1, 2003, unless comments 
are received which would result in a contrary determination.

ADDRESSES: Comments should be sent to Lori Creswell, Assistant Chief 
Counsel, Treasury Inspector General for Tax Administration, 1125 15th 
Street, Room 700A, Washington, DC 20005, 202-622-4068. Comments will be 
made available for inspection upon written request.

FOR FURTHER INFORMATION CONTACT: Lori Creswell, Assistant Chief 
Counsel, Treasury Inspector General for Tax Administration, 1125 15th 
Street, Room 700A, Washington, DC 20005, 202-622-4068.

SUPPLEMENTARY INFORMATION: The Treasury Inspector General for Tax 
Administration (TIGTA) was established pursuant to the Internal Revenue 
Service Restructuring and Reform Act of 1998. TIGTA's duties and 
operating authority are set forth in the Inspector General Act of 1978, 
5 U.S.C app. 3. TIGTA exercises all duties and responsibilities of an 
Inspector General with respect to the Department and the Secretary on 
all matters relating to the Internal Revenue Service (IRS). TIGTA 
conducts, supervises, and coordinates audits and investigations 
relating to the programs and operations of the IRS and related 
entities. TIGTA is organizationally placed within the Department of the 
Treasury, but is independent of the Department and all other Treasury 
offices.
    The powers and responsibilities of the Office of Chief Inspector 
for the Internal Revenue Service, except for the conducting of 
background checks and the providing of physical security were 
transferred to TIGTA. The following systems of records maintained by 
the Chief Inspector's Office of the Internal Revenue Service, published 
at 63 FR 69905-69913, are being consolidated and renamed as Treasury/DO 
.311-TIGTA Office of Investigations Files:
    IRS 60.001--Assault and Threat Investigation Files, Inspection;
    IRS 60.002--Bribery Investigation Files, Inspection;
    IRS 60.003--Conduct Investigation Files, Inspection;
    IRS 60.004--Disclosure Investigation Files, Inspection;
    IRS 60.005--Enrollee Applicant Investigation Files, Inspection;
    IRS 60.006--Enrollee Charge Investigation Files, Inspection;
    IRS 60.007--Miscellaneous Information File, Inspection;
    IRS 60.009--Special Inquiry Investigation Files, Inspection, and
    IRS 60.010--Tort Investigation Files, Inspection.
    This amendment reflects the transfer of investigative 
responsibility to TIGTA.
    A notice of final rulemaking, is being published separately in the 
Federal Register to amend 31 CFR 1.36. The amendment reflects the 
consolidation of the above systems of records and transfers the 
responsibility for the systems from the Internal Revenue Service (IRS) 
to the Departmental Offices (DO). The exemptions claimed for the 
systems of records were last published in their entirety on November 
21, 2000, at 65 FR 69865.
    The revised system of records report, required by the Privacy Act, 
5 U.S.C. 552a(r), has been submitted to the Committee on Government 
Reform and Oversight of the House of Representatives, the Committee on 
Governmental Affairs of the Senate, and the Office of Management and 
Budget, pursuant to Appendix 1 to OMB Circular A-130, Federal Agency 
Responsibilities for Maintaining Records About Individuals, dated 
November 30, 2000.
    The revised system of records, Treasury/DO .311-TIGTA Office of 
Investigations Files, is published in its entirety below.

    Dated: May 8, 2003.
W. Earl Wright, Jr.,
Chief Management and Administrative Programs Officer.
Treasury/DO .311

System name:
    TIGTA Office of Investigations Files.

System location:
    National Headquarters, Office of Investigations, 1125 15th Street, 
NW., Washington, DC 20005 and Field Division offices listed in Appendix 
A.

Categories of individuals covered by the system:
    (1) The subjects or potential subjects of investigations; (2) The 
subjects of complaints received by TIGTA; (3) Persons who have filed 
complaints with TIGTA; (4) Confidential informants; and (5) TIGTA 
Special Agents.

Categories of records in the system:
    (1) Reports of investigations, which may include, but are not 
limited to, witness statements, affidavits, transcripts, police 
reports, photographs, documentation concerning requests and approval 
for consensual telephone and consensual non-telephone monitoring, the 
subject's prior criminal record, vehicle maintenance records, medical 
records, accident reports, insurance policies, police reports, and 
other exhibits and documents collected during an investigation; (2) 
Status and disposition information concerning a complaint or 
investigation including prosecutive action and/or administrative 
action; (3) Complaints or requests to investigate; (4) General case 
materials and documentation including, but not limited to, 
Chronological Case Worksheets (CCW), fact sheets, agent work papers, 
Record of Disclosure forms, and other case management documentation; 
(5) Subpoenas and evidence obtained in response to a subpoena; (6) 
Evidence logs; (7) Pen registers; (8) Correspondence; (9) Records of 
seized money and/or property; (10) Reports of laboratory examination, 
photographs, and evidentiary reports; (11) Digital image files of 
physical evidence; (12) Documents generated for purposes of TIGTA's 
undercover activities; (13) Documents pertaining to the identity of 
confidential informants; and, (14) Other documents collected and/or 
generated by the Office of Investigations during the course of official 
duties.

Authority for maintenance of the system:
    5 U.S.C. app. 3 and 5 U.S.C. 301.

Purpose(s):
    The purpose of this system of records is to maintain information 
relevant to complaints received by TIGTA and collected as part of 
investigations conducted by TIGTA's Office of Investigations. This 
system also includes investigative material compiled by the IRS' Office 
of the Chief Inspector, which was previously maintained in the 
following systems of records: Treasury/IRS 60.001-60.007 and 60.009-
60.010.

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 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, or other public authority 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 a potential violation of civil or 
criminal law or regulation;

[[Page 28048]]

    (2) Disclose information to a Federal, State, local, or other 
public authority maintaining civil, criminal, or other relevant 
enforcement information or other pertinent information, which has 
requested information relevant to or necessary to the requesting 
agency's, bureau's, or authority's hiring or retention of an 
individual, or issuance of a security clearance, license, contract, 
grant, or other benefit;
    (3) Disclose information in a proceeding before a court, 
adjudicative body, or other administrative body before which TIGTA 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;
    (4) Disclose information to a court, magistrate or administrative 
tribunal in the course of presenting evidence, including disclosures to 
opposing counsel or witness in the course of civil discovery, 
litigation, or settlement negotiations or in connection with criminal 
law proceedings or in response to a subpoena where arguably relevant to 
a proceeding;
    (5) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (6) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation;
    (7) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (8) Provide information to the news media in accordance with 
guidelines contained in 28 CFR 50.2;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
other authorized duties;
    (10) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger; and
    (11) Provide information to other Offices of Inspectors General, 
the President's Council on Integrity and Efficiency, and the Department 
of Justice, in connection with their review of TIGTA's exercise of 
statutory law enforcement authority, pursuant to Section 6(e) of the 
Inspector General Act of 1978, as amended, 5 U.S.C.A. Appendix 3.

Policies and practices for storing, retrieving, accessing, retaining, 
and dispensing of records in the system:
Storage:
    Paper records and electronic media.

Retrievability:
    By name, Social Security Number, and/or case number.

Safeguards:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of background investigations, on a need-to-know basis. 
Disclosure of information through remote terminals is restricted 
through the use of passwords and sign-on protocols, which are 
periodically changed; these terminals are accessible only to authorized 
persons. Paper records are maintained in locked facilities and/or 
cabinets with restricted access.

Retention and disposal:
    Some of the records in this system are maintained and disposed of 
in accordance with a record disposition schedule approved by the 
National Archives and Records Administration. TIGTA is in the process 
of requesting approval of new records schedules concerning all records 
in this system of records. Records not currently covered by an approved 
record retention schedule will not be destroyed until TIGTA receives 
approval from the National Archives and Records Administration.

System manager(s) and address:
    Deputy Inspector General for Investigations, Office of 
Investigations, TIGTA, 1125 15th Street, NW., Room 700A, Washington, DC 
20005.

Notification procedure:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, subpart C, appendix A. Written inquiries should be addressed to 
the Office of Chief Counsel, Disclosure Section, Treasury Inspector 
General for Tax Administration, 1125 15th Street, NW., Room 700A, 
Washington, DC 20005. This system of records may contain records that 
are exempt from the notification, access, and contesting records 
requirements pursuant to the provisions of 5 U.S.C. 552a(j)(2) and 
(k)(2).

Record access procedures:
    See ``Notification Procedures'' above.

Contesting record procedures:
    See ``Notification Procedures'' above.

Record source categories:
    Some records contained within this system of records are exempt 
from the requirement that the record source categories be disclosed 
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of 
the Treasury personnel and records, complainants, witnesses, 
governmental agencies, tax returns and related documents, subjects of 
investigations, persons acquainted with the individual under 
investigation, third party witnesses, Notices of Federal Tax Liens, 
court documents, property records, newspapers or periodicals, financial 
institutions and other business records, medical records, and insurance 
companies.

Exemptions claimed for the system:
    Some records contained within this system of records are exempt 
from 5 U.S.C. 552a (c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), 
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), 
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a 
(j)(2) and (k)(2).

Appendix A

Office of Investigations, TIGTA

Field Division SAC Offices

Treasury IG for Tax Administration, 401 West Peachtree St., Atlanta, 
GA 30365
Treasury IG for Tax Administration, 550 Main Street, Cincinnati, OH 
45202
Treasury IG for Tax Administration, 200 W. Adams, Chicago, IL 60606
Treasury IG for Tax Administration, 4050 Alpha Rd., Dallas, TX 
75244-4203
Treasury IG for Tax Administration, 600 17th St., Denver, CO 80202
Treasury IG for Tax Administration, 200 W. Forsyth St., 
Jacksonville, FL 32202
Treasury IG for Tax Administration, 312 East First Street, Los 
Angeles, CA 90012
Treasury IG for Tax Administration, 201 Varick Street, New York, NY 
10008
Treasury IG for Tax Administration, 600 Arch Street, Philadelphia, 
PA 19106
Treasury IG for Tax Administration, 1301 Clay Street, Oakland, CA 
94612
Treasury IG for Tax Administration, New Carrollton Federal Bldg., 
5000 Ellin Road, Lanham, MD 20706

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Treasury IG for Tax Administration, 1739-H Brightseat Road, 
Landover, MD 20785
Treasury IG for Tax Administration, 8484 Georgia Ave., Silver 
Spring, MD 20910

[FR Doc. 03-12795 Filed 5-21-03; 8:45 am]
BILLING CODE 4810-04-P