[Federal Register Volume 68, Number 183 (Monday, September 22, 2003)]
[Notices]
[Pages 55086-55098]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-24056]


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DEPARTMENT OF THE TREASURY


Departmental Offices; Privacy Act of 1974, Systems of Records

AGENCY: Departmental Offices, Treasury.

ACTION: Notice of New Privacy Act Systems of Records.

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SUMMARY: In accordance with the Privacy Act of 1974, as amended, the 
Treasury Inspector General for Tax Administration (TIGTA) gives notice 
of ten proposed new Privacy Act systems of records.

DATES: Comments must be received by October 22, 2003. The proposed new 
systems of records will become effective November 3, 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, NW., Room 700A, Washington, DC 20005, 202-622-4068. Comments 
will be made available upon written request.

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

SUPPLEMENTARY INFORMATION: This report is to give notice of ten 
proposed new systems of records maintained by the Treasury Inspector 
General for Tax Administration (TIGTA) that are subject to the 
provisions of the Privacy Act of 1974, 5 U.S.C. 552a. 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 proposed systems of records are as follows:

Treasury/DO .301-TIGTA General Personnel and Payroll;
Treasury/DO .302-TIGTA Medical Records;
Treasury/DO .303-TIGTA General Correspondence;
Treasury/DO .304-TIGTA General Training;
Treasury/DO .305-TIGTA Personal Property Management Records;
 Treasury/DO .306-TIGTA Recruiting and Placement Records;
Treasury/DO .307-TIGTA Employee Relations Matters, Appeals, Grievances, 
and Complaint Files;
Treasury/DO .308-TIGTA Data Extracts;
Treasury/DO .309-TIGTA Chief Counsel Case Files, and
Treasury/DO .310-TIGTA Chief Counsel Disclosure Section.

    In the notice of proposed rulemaking, which is published separately 
in the Federal Register, TIGTA is proposing to exempt records 
maintained in several systems from certain of the Privacy Act's 
requirements pursuant to 5 U.S.C. 552a(j)(2), (k)(2), (k)(5) and 
(k)(6).
    The new system of records reports, required by the Privacy Act, 5 
U.S.C.

[[Page 55087]]

552a(r), have 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 ten proposed new systems of records, described above, are 
published in their entirety below.

    Dated: September 8, 2003.
W. Earl Wright, Jr.,
Acting Chief Management and Administrative Programs Officer.
Treasury/DO .301

System name:
    TIGTA General Personnel and Payroll.

System location:
    National Headquarters, 1125 15th Street, NW., Washington, DC 20005, 
field offices listed in Appendices A and B, Bureau of Public Debt, 200 
Third Street, Parkersburg, WV 26106-1328, and Transaction Processing 
Center, U.S. Department of Agriculture, National Finance Center.

Categories of individuals covered by the system:
    Current and former TIGTA employees.

Categories of records in the system:
    This system consists of a variety of records relating to personnel 
actions and determinations made about TIGTA employees. These records 
contain data on individuals required by the Office of Personnel 
Management (OPM) and which may also be contained in the Official 
Personnel File (OPF). This system may also contain letters of 
commendation, recommendations for awards, awards, reprimands, adverse 
or disciplinary charges, and other records which OPM and TIGTA require 
or permit to be maintained. This system may include records that are 
maintained in support of a personnel action such as a position 
management or position classification action, a reduction-in-force 
action, and priority placement actions. Other records maintained about 
an individual in this system are performance appraisals and related 
records, expectation and payout records, employee performance file 
records, suggestion files, award files, financial and tax records, back 
pay files, jury duty records, outside employment statements, clearance 
upon separation documents, unemployment compensation records, adverse 
and disciplinary action files, supervisory drop files, records relating 
to personnel actions, furlough and recall records, work measurement 
records, emergency notification records, and employee locator and 
current address records. This system includes record created and 
maintained for purposes of administering the payroll system. Time-
reporting records include timesheets and records indicating the number 
of hours by TIGTA employee attributable to a particular project, task, 
or audit. This system also includes records related to travel expenses 
and/or costs. This system includes records concerning employee 
participation in the mobile-workplace (telecommuting) program. This 
system also contains records relating to life and health insurance, 
retirement coverage, designations of beneficiaries, and claims for 
survivor or death benefits.

Authority for maintenance of the system:
    5 U.S.C. app. 3, and 5 U.S.C. 301, 1302, 2951, 4506, Ch. 83, 87, 
and 89.

Purpose(s):
    This system consists of records compiled for personnel, payroll and 
time-reporting purposes. In addition, this system contains all records 
created and/or maintained about employees as required by the Office of 
Personnel Management (OPM) as well as documents relating to personnel 
matters and determinations. Retirement, life, and health insurance 
benefit records are collected and maintained in order to administer the 
Federal Employee's Retirement System (FERS), Civil Service Retirement 
System (CSRS), Federal Employee's Group Life insurance Plan, and, the 
Federal Employees' Health Benefit Program.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    Disclosures 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 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;
    (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 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 of the 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 in order to obtain 
information pertinent and necessary for the hiring or retention of an 
individual and/or to obtain information pertinent to an 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 any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to educational institutions for 
recruitment and cooperative education purposes;
    (11) Provide information to a Federal, State, or local agency so 
that the agency may adjudicate an individual's eligibility for a 
benefit;

[[Page 55088]]

    (12) Provide information to a Federal, State, or local agency or to 
a financial institution as required by law for payroll purposes;
    (13) Provide information to Federal agencies to effect inter-agency 
salary offset and administrative offset;
    (14) Provide information to a debt collection agency for debt 
collection services;
    (15) Respond to State and local authorities for support garnishment 
interrogatories;
    (16) Provide information to private creditors for the purpose of 
garnishment of wages of an employee if a debt has been reduced to a 
judgment;
    (17) Provide information to a prospective employer of a current or 
former TIGTA employee;
    (18) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger;
    (19) Provide information to the Office of Workers' Compensation, 
Veterans Administration Pension Benefits Program, Social Security Old 
Age, Survivor and Disability Insurance and Medicare Programs, Federal 
civilian employee retirement systems, and other Federal agencies when 
requested by that program, for use in determining an individual's claim 
for benefits;
    (20) Provide information necessary to support a claim for health 
insurance benefits under the Federal Employees' Health Benefits Program 
to a health insurance carrier or plan participating in the program;
    (21) Provide information to hospitals and similar institutions to 
verify an employee's coverage in the Federal Employees' Health Benefits 
Program; and,
    (22) 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.

Disclosure to consumer reporting agencies:
    Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures of debt 
information concerning a claim against an individual may be made from 
this system to consumer reporting agencies as defined in the Fair 
Credit Reporting Act (15 U.S.C. 1681a(f)) or the Federal Claims 
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).

Policies and practices for storing, retrieving, accessing, retaining, 
and dispensing of records in the system:
Storage:
    Electronic media, paper records, and microfiche.

Retrievability:
    Name, Social Security Number, and/or claim 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:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedule, Nos. 1 and 2.

System manager(s) and address:
    General Personnel Records--Assistant Inspector General for 
Management Services. Time-reporting records: (1) For Office of Audit 
employees--Deputy Inspector General for Audit; (2) For Office of Chief 
Counsel employees--Chief Counsel; (3) For Office of Investigations 
employees--Deputy Inspector General for Investigations; (4) For Office 
of Management Services employees--Assistant Inspector General for 
Management Services; and, (5) For Office of Information Technology 
employees--Assistant Inspector General for Information Technology. 
Address--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.

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

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

Record source categories:
    Information in this system of records either comes from the 
individual to whom it applies, is derived from information supplied by 
that individual, or is provided by Department of the Treasury and other 
Federal agency personnel and records.

Exemptions claimed for the system:
    None.
Treasury/DO .302

System name:
    TIGTA Medical Records.

System location:
    (1) Health Improvement Plan Records--Office of Investigations, 1125 
15th Street, NW., Washington, DC 20005 and field division offices 
listed in Appendix A; and, (2) All other records of: (a) Applicants and 
current TIGTA employees: Office of Management Services, TIGTA, 1125 
15th Street, NW., Washington, DC 20005 and/or Bureau of Public Debt, 
200 Third Street, Parkersburg, WV 26106-1328; and, (b) former TIGTA 
employees: National Personnel Records Center, 9700 Page Boulevard, St. 
Louis, MO 63132.

Categories of individuals covered by the system:
    (1) Applicants for TIGTA employment; (2) Current and former TIGTA 
employees; (3) Applicants for disability retirement; and, (4) Visitors 
to TIGTA offices who require medical attention while on the premises.

Categories of records in the system:
    (1) Documents relating to an applicant's mental/physical ability to 
perform the duties of a position; (2) Information relating to an 
applicant's rejection for a position because of medical reasons; (3) 
Documents relating to a current or former TIGTA employee's mental/
physical ability to perform the duties of the employee's position; (4) 
Disability retirement records; (5) Health history questionnaires, 
medical records, and other similar information for employees 
participating in the Health Improvement Program; (6) Fitness-for-duty 
examination reports; (7) Employee assistance records; (8) Injury 
compensation records relating to on-the-job injuries of current or 
former TIGTA employees; and, (9) Records relating to drug testing 
program.

Authority for maintenance of the system:
    5 U.S.C. app. 3, 5 U.S.C. 301, 3301, 7301, 7901, and Ch. 81, 87 and 
89.

[[Page 55089]]

Purpose(s):
    To maintain records related to employee physical exams, fitness-
for-duty evaluations, drug testing, disability retirement claims, 
participation in the Health Improvement Program, and worker's 
compensation claims. In addition, these records may be used for 
purposes of making suitability and fitness-for duty determinations.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    With the exception of Routine Use ``(1),'' none of the other 
Routine Uses identified for this system of records are applicable to 
records relating to drug testing under Executive Order 12564 ``Drug-
Free Federal Work Place.'' Further, such records shall be disclosed 
only to a very limited number of officials within the agency, generally 
only to the agency Medical Review Official (MRO), the administrator of 
the agency Employee Assistance Program, and the management official 
empowered to recommend or take adverse action affecting the individual.
    Records may be used to:
    (1) Disclose the results of a drug test of a Federal employee 
pursuant to an order of a court of competent jurisdiction where 
required by the United States Government to defend against any 
challenge against any adverse personnel action;
    (2) 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;
    (3) 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;
    (4) 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;
    (5) 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;
    (6) Disclose information to the Department of Justice for the 
purpose of litigating an action or seeking legal advice;
    (7) Provide information to third parties in order to obtain 
information pertinent and necessary for the hiring or retention of an 
individual and/or to obtain information pertinent to an investigation;
    (8) Provide information to a congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (9) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Provide information to Federal or State agencies responsible 
for administering Federal benefits programs and private contractors 
engaged in providing benefits under Federal contracts;
    (11) Disclose information to an individual's private physician 
where medical considerations or the content of medical records indicate 
that such release is appropriate;
    (12) Disclose information to other Federal or State agencies to the 
extent provided by law or regulation;
    (13) In situations involving an imminent danger of death or 
physical injury, disclose relevant information to an individual or 
individuals who are in danger; and,
    (14) 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, electronic media, and x-rays.

Retrievability:
    Records are retrievable by name, Social Security Number, date of 
birth and/or claim 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:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedule, No. 1.

System manager(s) and address:
    (1) Health Improvement Program records--Deputy Inspector General 
for Investigations, TIGTA, 1125 15th Street, NW., Room 700A, 
Washington, DC 20005; and, (2) All other records--Assistant Inspector 
General for Management Services, 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 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.

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

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

Record source categories:
    (1) The subject of the record; (2) Medical personnel and 
institutions; (3)

[[Page 55090]]

Office of Workers' Compensation personnel and records; (4) Military 
Retired Pay Systems Records; (5) Federal civilian retirement systems; 
(6) General Accounting Office pay, leave allowance cards; (7) OPM 
Retirement, Life Insurance and Health Benefits Records System and 
Personnel Management Records System; (8) Department of Labor; and, (9) 
Federal Occupation Health Agency.

Exemptions claimed for the system:
    None.
Treasury/DO .303

System name:
    TIGTA General Correspondence.

System location:
    National Headquarters, 1125 15th Street, NW., Washington, DC 20005, 
and field offices listed in Appendices A and B.

Categories of individuals covered by the system:
    (1) Initiators of correspondence; and, (2) Persons upon whose 
behalf the correspondence was initiated.

Categories of records in the system:
    (1) Correspondence received by TIGTA and responses generated 
thereto; and, (2) Records used to respond to incoming correspondence. 
Special Categories of correspondence may be included in other systems 
of records described by specific notices.

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

Purpose(s):
    This system consists of correspondence received by TIGTA from 
individuals and their representatives, oversight committees, and others 
who conduct business with TIGTA and the responses thereto; it serves as 
a record of in-coming correspondence and the steps taken to respond 
thereto.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    Disclosures 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;
    (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 witnesses 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 a Congressional office in response to an 
inquiry made at the request of the individual to whom the record 
pertains;
    (7) Provide information to the news media, in accordance with 
guidelines contained in 28 CFR 50.2;
    (8) Provide information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation; and,
    (9) 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 of the correspondent and/or name of the individual to whom 
the record applies.

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:
    Paper records are maintained and disposed of in accordance with a 
record disposition schedule approved by the National Archives Records 
Administration. TIGTA is in the process of requesting approval for a 
record retention schedule for electronic records maintained in this 
system. These electronic records will not be destroyed until TIGTA 
receives such approval.

System manager(s) and address:
    Assistant Inspector General for Management Services, 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.

[[Page 55091]]

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 sources of information include: (1) Initiators of the 
correspondence; and (2) Federal Treasury personnel and records.

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). See 31 CFR 1.36.
Treasury/DO .304

System name:
    TIGTA General Training Records.

System location:
    National Headquarters, 1125 15th Street, NW., Washington, DC 20005.

Categories of individuals covered by the system:
    (1) TIGTA employees; and, (2) Other Federal or non-Government 
individuals who have participated in or assisted with training programs 
as instructors, course developers, or interpreters.

Categories of records in the system:
    (1) Course rosters; (2) Student registration forms; (3) Nomination 
forms; (4) Course evaluations; (5) Instructor lists; (6) Individual 
Development Plans (IDPs); (7) Counseling records; (8) Examination and 
testing materials; (9) Payment records; (10) Continuing professional 
education requirements; (11) Officer safety files and firearm 
qualification records; and, (12) Other training records necessary for 
reporting and evaluative purposes.

Authority for maintenance of the system:
    5 U.S.C. app. 3, 5 U.S.C. 301 and Ch. 41, and Executive Order 
11348, as amended by Executive Order 12107.

Purpose(s):
    These records are collected and maintained to document training 
received by TIGTA employees.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    Records 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;
    (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 to the extent necessary to 
obtain information pertinent to the training request or requirements 
and/or in 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 any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties; and,
    (10) 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 and electronic media.

Retrievability:
    Name, Social Security Number, course title, date of training, and/
or location of training.

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:
    Records are maintained and disposed in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedule, No. 1.

System manager(s) and address:
    (1) For records concerning Office of Investigations employees--
Deputy Inspector General for Investigations; (2) For records concerning 
Office of Audit employees--Deputy Inspector General for Audit; (3) For 
Office of Chief Counsel employees--Chief Counsel; (4) For Office of 
Information Technology employees--Assistant Inspector General for 
Information Technology; and, (5) For Office of Management Service 
employees--Assistant Inspector General for Management Services. 
Address--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

[[Page 55092]]

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.

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

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

Record source categories:
    (1) The subject of the record; and, (2) Treasury personnel and 
records.

Exemptions claimed for the system:
    None.
Treasury/DO .305

System name:
    TIGTA Personal Property Management Records.

System location:
    Office of Information Technology, TIGTA 1125 15th, NW., Washington, 
DC 20005.

Categories of individuals covered by the system:
    Current and former TIGTA employees.

Categories of records in the system:
    Information concerning personal property assigned to TIGTA 
employees including descriptions and identifying information about the 
property, custody receipts, property passes, maintenance records, and 
other similar records.

Authority for maintenance of the system:
    5 U.S.C. app. 3, 5 U.S.C. 301, and 41 CFR Subtitle C Ch. 101 and 
102.

Purpose(s):
    The purpose of this system is to maintain records concerning 
personal property, including but not limited to, computers and other 
similar equipment, motor vehicles, firearms and other law enforcement 
equipment, communication equipment, computers, fixed assets, credit 
cards, telephone calling cards, credentials, and badges assigned to 
TIGTA employees for use in their official duties.

Routine uses of records maintained in the system, including categories 
of users and the purposes of such uses:
    Records 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;
    (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 any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties; and,
    (10) 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 disposing of records in the system:
Storage:
    Paper and electronic media.

Retrievability:
    Indexed by name and/or identification 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:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedules, Nos. 4 and 10.

System manager(s) and address:
    Assistant Inspector General Information Technology, Office of 
Information Technology, 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.

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

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

[[Page 55093]]

Record source categories:
    (1) The subject of the record; (2) Treasury personnel and records; 
(3) Vehicle maintenance facilities; (4) Property manufacturer; and, (5) 
Vehicle registration and licensing agencies

Exemptions claimed for the system:
    None.
Treasury/DO .306

System name:
    TIGTA Recruiting and Placement Records.

System location:
    Office of Management Services, 1125 15th Street, NW., Washington, 
DC 20005 and/or Bureau of Public Debt, 200 Third Street, Parkersburg, 
WV 26106-1328.

Categories of individuals covered by the system:
    (1) Applicants for employment; and, (2) Current and former TIGTA 
employees.

Categories of records in the system:
    (1) Application packages and Resumes; (2) Related correspondence; 
and, (3) Documents generated as part of the recruitment and hiring 
process.

Authority for maintenance of the system:
    5 U.S.C. app. 3, 5 U.S.C. 301 and Ch. 33, and Executive Orders 
10577 and 11103.

Purpose(s):
    The purpose of this system is to maintain records received from 
applicants applying for positions with TIGTA and relating to 
determining eligibility for employment.

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;
    (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 to the extent necessary to 
obtain information pertinent to the recruitment, hiring, and/or 
placement determination and/or 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 any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties;
    (10) Disclose information to officials of Federal agencies for 
purposes of consideration for placement, transfer, reassignment, and/or 
promotion of TIGTA employees; 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 disposing of records in the system:
Storage:
    Paper and electronic media.

Retrievability:
    Records are indexed by name, Social Security Number, and/or vacancy 
announcement 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:
    Records in this system are maintained and disposed of in accordance 
with the appropriate National Archives and Records Administration 
General Records Schedule, No. 1.

System manager(s) and address:
    Assistant Inspector General for Management Service, 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(k)(5) and 
(k)(6).

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

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

[[Page 55094]]

Record source categories:
    (1) The subject of the record; (2) Office of Personnel Management; 
and, (3) Treasury personnel and records.

Exemptions claimed for the system:
    Some records in this system have been designated as exempt from 5 
U.S.C. 552a (c)(3), (d)(1), (2), (3), and (4), (e)(1), (e)(4)(G), (H), 
and (I), and (f) pursuant to 5 U.S.C. 552a (k)(5) and (k)(6). See 31 
CFR 1.36.
Treasury/DO .307

System name:
    TIGTA Employee Relations Matters, Appeals, Grievances, and 
Complaint Files.

System location:
    Office of Management Services, TIGTA 1125 15th, NW., Washington, DC 
20005.

Categories of individuals covered by the system:
    Current, former, and prospective TIGTA employees.

Categories of records in the system:
    (1) Requests, (2) Appeals, (3) Complaints, (4) Letters or notices 
to the subject of the record, (5) Records of hearings, (6) Materials 
relied upon in making any decision or determination, (7) Affidavits or 
statements, (8) Investigative reports, and, (9) Documents effectuating 
any decisions or determinations.

Authority for maintenance of the system:
    5 U.S.C. app 3 and 5 U.S.C. 301, Ch. 13, 31, 33, 73, and 75.

Purpose(s):
    This system consists of records compiled for administrative 
purposes concerning personnel matters affecting current, former, and/or 
prospective TIGTA employees.

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;
    (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 witnesses 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) Provide information to Executive agencies, including, but not 
limited to the Office of Personnel Management, Office of Government 
Ethics, and General Accounting Office in order to obtain legal and/or 
policy guidance;
    (10) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties; 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 disposing of records in the system:
Storage:
    Paper and electronic media.

Retrievability:
    Indexed by the name of the individual and case number.

Safeguards:
    The records are accessible to TIGTA personnel, all of whom have 
been the subjects of a background investigation, 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:
    Records are maintained and disposed of in accordance with the 
appropriate National Archives and Records Administration General 
Records Schedule, No. 1.

System manager(s) and address:
    Assistant Inspector General for Management Services, 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.

[[Page 55095]]

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

Record source categories:
    (1) The subject of the records; (2) Treasury personnel and records; 
(3) Witnesses; (4) Documents relating to the appeal, grievance, or 
complaint; and, (5) EEOC, MSPB, and other similar organizations.

Exemptions claimed for the system:
    This system may contain investigative records that 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). 
See 31 CFR 1.36.
Treasury/DO .308

System name:
    TIGTA Data Extracts.

System location:
    Office of Information Technology, 4800 Buford Highway, Chamblee, GA 
30341, and Office of Investigations, Strategic Enforcement Division, 
550 Main Street, Cincinnati, OH 45202.

Categories of individuals covered by the system:
    (1) The subjects or potential subjects of investigations; (2) 
Individuals who have filed, are required to file tax returns, or are 
included on tax returns, forms, or other information filings; (3) 
Entities who have filed or are required to file tax returns, IRS forms, 
or information filings as well as any individuals listed on the 
returns, forms and filings; and, (4) Taxpayer representatives.

Categories of records in the system:
    Data extracts from various databases maintained by the Internal 
Revenue Service consisting of records collected in performance of its 
tax administration responsibilities as well as records maintained by 
other governmental agencies, entities, and public record sources. This 
system also contains information obtained via TIGTA's program of 
computer matches.

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

Purpose(s):
    This system consists of data extracts from various electronic 
systems of records maintained by governmental agencies and other 
entities. The data extracts generated by TIGTA are used for audit and 
investigative purposes and are necessary to identify and deter fraud, 
waste, and abuse in the programs and operations of the Internal Revenue 
Service (IRS) and related entities as well as to promote economy, 
efficiency, and integrity in the administration of the internal revenue 
laws and detect and deter wrongdoing by IRS and TIGTA employees.

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;
    (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 any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties; and,
    (10) 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, Taxpayer Identification Number, 
and/or employee identification 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:
    TIGTA is in the process of requesting approval of a new record 
retention schedule concerning the records in this system of records. 
These records will not be destroyed until TIGTA receives approval from 
the National Archives and Records Administration.

System manager(s) and address:
    Deputy Inspector General for Information Technology, TIGTA, 1125

[[Page 55096]]

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

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.

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). See 31 CFR 1.36.
Treasury/DO .309

System name:
    TIGTA Chief Counsel Case Files.

System location:
    Office of Chief Counsel, TIGTA, 1125 15th Street, NW., Washington, 
DC 20005.

Categories of individuals:
    Parties to and persons involved in litigations, actions, personnel 
matters, administrative claims, administrative appeals, complaints, 
grievances, advisories, and other matters assigned to, or under the 
jurisdiction of, the Office of Chief Counsel.

Categories of records in the system:
    (1) Memoranda, (2) Complaints, (3) Claim forms, (4) Reports of 
Investigations, (5) Accident reports, (6) Witness statements and 
affidavits, (7) Pleadings, (8) Correspondence, (9) Administrative 
files, (10) Case management documents, and, (11) Other records 
collected or generated in response to matters assigned to the Office of 
Chief Counsel.

Purpose(s):
    This system contains records created and maintained by the Office 
of Chief Counsel for purposes of providing legal service to TIGTA.

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

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;
    (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 
purposes 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 an investigation or matter under consideration;
    (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) Provide information to Executive agencies, including, but not 
limited to the Office of Personnel Management, Office of Government 
Ethics, and General Accounting Office;
    (10) Disclose information to the Equal Employment Opportunity 
Commission, Merit Systems Protection Board, arbitrators, and other 
parties responsible for processing any personnel actions or conducting 
administrative hearings or appeals, or if needed in the performance of 
authorized duties; 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.

Disclosure to consumer reporting agencies:
    Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures of debt 
information concerning a claim against an individual may be made from 
this system to consumer reporting agencies as defined in the Fair 
Credit Reporting Act (15 U.S.C. 1681a(f)) or the Federal Claims 
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).

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

[[Page 55097]]

Retrievability:
    Records are retrievable by the name of the person to whom they 
apply and/or by case number.

Safeguards:
    The records are accessible to TIGTA personnel, all of whom have 
been the subject of a background investigation, 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:
    Paper records 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 
for a record retention schedule for electronic records maintained in 
this system. These electronic records will not be destroyed until TIGTA 
receives such approval.

System manager(s) and address:
    Office of Chief Counsel, 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 in this system 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: (1) Department of Treasury personnel and 
records, (2) The subject of the record, (3) Witnesses, (4) Parties to 
disputed matters of fact or law, (5) Congressional inquiries, and, (6) 
Other Federal agencies including, but not limited to, the Office of 
Personnel Management, the Merit Systems Protection Board, and the Equal 
Employment Opportunities Commission.

Exemptions claimed for the system:
    Some of the records in this system are exempt from 5 U.S.C. 552a 
(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (d)(5) (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). See 31 
CFR 1.36.
Treasury/DO .310

System Name:
    TIGTA Chief Counsel Disclosure Section Records.

System location:
    Office of Chief Counsel, Disclosure Section, TIGTA 1125 15th 
Street, NW., Washington, DC 20005.

Categories of individuals covered by the system:
    (1) Requestors for access and amendment pursuant to the Privacy Act 
of 1974, 5 U.S.C. 552a; (2) Subjects of requests for disclosure of 
records; (3) Requestors for access to records pursuant to 26 U.S.C. 
6103; (4) TIGTA employees who have been subpoenaed or requested to 
produce TIGTA documents or testimony on behalf of TIGTA in judicial or 
administrative proceedings; (5) Subjects of investigations who have 
been referred to another law enforcement authority; (6) Subjects of 
investigations who are parties to a judicial or administrative 
proceeding in which testimony of TIGTA employees or production of TIGTA 
documents has been sought; and, (7) Individuals initiating 
correspondence or inquiries processed or controlled by the Disclosure 
Section.

Categories of records in the system:
    (1) Requests for access to and/or amendment of records, (2) 
Responses to such requests, (3) Records processed and released in 
response to such requests, (4) Processing records, (5) Requests or 
subpoenas for testimony, (6) Testimony authorizations, (7) Referral 
letters, (8) Documents referred, (9) Record of disclosure forms, and 
(10) Other supporting documentation.

Authority for maintenance of the system:
    5 U.S.C. 301 and 552a, 26 U.S.C 6103, and 31 CFR 1.11.

Purpose(s):
    The purpose of this system is to enable compliance with applicable 
Federal disclosure laws and regulations, including statutory record-
keeping requirements. In addition, this system will be utilized to 
maintain records obtained and/or generated for purposes of responding 
to requests for access, amendment, and disclosure of TIGTA records.

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;
    (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

[[Page 55098]]

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 an investigation or matter under consideration.
    (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; and,
    (9) 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 disposing of records in the system:
Storage:
    Paper records and/or electronic media.

Retrievability:
    Name of the requestor, name of the subject of the investigation, 
and/or name of the employee requested to produce documents or to 
testify.

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:
    TIGTA is in the process of requesting approval for a record 
retention schedule for records maintained in this system. These records 
will not be destroyed until TIGTA receives such approval.

System manager(s) and address:
    Chief Counsel, 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 in this system 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: (1) Department of Treasury personnel and 
records, (2) Incoming requests, and (3) Subpoenas and requests for 
records and/or testimony.

Exemptions claimed for the system:
    This system may contain records that 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). See 
31 CFR 1.36.

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

Appendix B--Audit Field Offices, TIGTA

    Treasury IG for Tax Administration, 310 Lowell Street, Andover, 
MA 01812.
    Treasury IG for Tax Administration, 401 W. Peachtree St., 
Atlanta, GA 30308-3539.
    Treasury IG for Tax Administration, Atlanta Service Center, 4800 
Buford Highway, Chamblee, GA 30341.
    Treasury IG for Tax Administration, Koger Center-Fordham 
Building, 2980 Brandywine Road, Chamblee, GA 30341.
    Treasury IG for Tax Administration, 3651 South Interstate 35, 
Austin, TX 78767.
    Treasury IG for Tax Administration, 31 Hopkins Plaza, Fallon 
Federal Building, Baltimore, MD 21201.
    Treasury IG for Tax Administration, 1040 Waverly Ave, 
Holtsville, NY 11742.
    Treasury IG for Tax Administration, 200 W Adams, Chicago, IL 
60606.
    Treasury IG for Tax Administration, Peck Federal Office Bldg, 
550 Main Street, Room 5028, Cincinnati, OH 45201.
    Treasury IG for Tax Administration, 4050 Alpha Road, Dallas, TX 
75244.
    Treasury IG for Tax Administration, 600 17th Street, Denver, CO 
80202.
    Treasury IG for Tax Administration, 197 State Route 18 South, 
East Brunswick NJ 08816.
    Treasury IG for Tax Administration, Fresno Service Center, 5045 
E. Butler Stop 11, Fresno, CA 93888.
    Treasury IG for Tax Administration, 7850 SW 6th Court, 
Plantation, FL 33324.
    Treasury IG for Tax Administration, 2306 E. Bannister Rd, Kansas 
City, MO 64131.
    Treasury Inspector General for Tax Administration--Audit, 24000 
Avila Road, Laguna Niguel, CA 92677.
    Treasury IG for Tax Administration, 312 East First Street, Los 
Angeles, CA 90012.
    Treasury IG for Tax Administration, 5333 Getwell Rd, Memphis, TN 
38118.
    Treasury IG for Tax Administration, 201 Varick Street, Room 
1054, New York, NY 10014.
    Treasury IG for Tax Administration, 1160 West 1200 South, Ogden, 
Utah 84201.
    Treasury IG for Tax Administration, Federal Office Building, 600 
Arch Street, Philadelphia, PA 19106.
    Treasury IG for Tax Administration, Philadelphia Service Center, 
11601 Roosevelt Boulevard, Philadelphia, PA 19154.
    Treasury IG for Tax Administration, 915 2nd Avenue, Seattle, WA 
98174.
    Treasury IG for Tax Administration, 1222 Spruce, St. Louis, MO 
63103.
    Treasury IG for Tax Administration, 92 Montvale Avenue, 
Stoneham, MA 02180.
    Treasury IG for Tax Administration, 1600 Riviera Avenue, Walnut 
Creek, CA 94596.

[FR Doc. 03-24056 Filed 9-19-03; 8:45 am]
BILLING CODE 4810-04-P