[Federal Register Volume 71, Number 231 (Friday, December 1, 2006)]
[Notices]
[Pages 69613-69619]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-20372]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of proposed alterations to three Privacy Act systems of 
records.

-----------------------------------------------------------------------

SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, the Department of the Treasury, Internal Revenue 
Service (IRS), gives notice of proposed alternations to three Privacy 
Act systems of records related to the functions of the Office of 
Professional Responsibility (OPR): Treasury/IRS 37.006--General 
Correspondence File; Treasury/IRS 37.007--Inventory; and Treasury/IRS 
37.009--Enrolled Agents and Resigned Enrolled Agents (Action pursuant 
to 31 CFR 10.55(b)).

DATES: Comments must be received no later than January 2, 2007. The 
proposed altered systems will become effective January 10, 2007, unless 
the IRS receives comments which cause reconsideration of this action.

ADDRESSES: Comments should be sent to the Office of Governmental 
Liaison and Disclosure, IRS, 1111 Constitution

[[Page 69614]]

Avenue, NW., Washington, DC 20224. To arrange to see the comments, see 
FOR FURTHER INFORMATION CONTACT below.

FOR FURTHER INFORMATION CONTACT: Earl Prater, Senior Counsel, OPR, at 
(202) 874-5936, or for voice mail, (202) 622-8018 (not toll free 
numbers).

SUPPLEMENTARY INFORMATION: The regulations governing practice before 
the IRS, issued under the authority of 31 U.S.C. 330, are set out at 31 
CFR part 10, and are published in pamphlet form as Treasury Department 
Circular No. 230. As authorized by 31 CFR part 10, the Director, OPR 
(formerly Office of Director of Practice), acts on applications for 
enrollment to practice before the IRS; makes inquiries with respect to 
matters under OPR's jurisdiction; institutes and provides for the 
conduct of disciplinary proceedings relating to attorneys, certified 
public accountants, enrolled agents, enrolled actuaries, and 
appraisers; and performs other duties as are necessary or appropriate 
to carry out OPR's functions under 31 CFR part 10 or as prescribed by 
the Secretary of the Treasury or delegate.
    The IRS currently maintains 11 Privacy Act systems of records 
related to the functions of OPR. Notices describing these systems of 
records were most recently published at 66 FR 63826, December 10, 2001. 
As described below, the IRS proposes to consolidate the 11 current 
systems into 3 altered systems.

(1) Treasury/IRS 37.006--General Correspondence File

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Correspondence, 
Miscellaneous Records, and Information Management Records'';
    (b) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, Purpose(s), 
and Record Source Categories;
    (c) To restate, for clarity and for consistency of phrasing with 
other IRS system of records notices, routine uses authorizing 
disclosure to public authorities for law enforcement purposes; 
disclosure to public authorities requesting information relevant to 
hiring, contracting, licensing, and other matters; disclosure during 
litigation; and disclosure to contractors;
    (d) To add a routine use authorizing disclosure to the Department 
of Justice (DOJ) for the purpose of seeking legal advice;
    (e) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent;
    (f) To delete, as inappropriate for this altered system of records, 
routine uses authorizing disclosure to third parties during an 
investigation and authorizing disclosure to the news media; and
    (g) To make necessary ``housekeeping'' alterations, such as 
changing ``Office of Director of Practice'' to ``Office of Professional 
Responsibility,'' updating addresses, and revising citations to 31 CFR 
part 10 and the Internal Revenue Manual.

(2) Treasury/IRS 37.007--Inventory

    The following alterations to this system of records are proposed:
    (a) To change the title of the system to ``Practitioner 
Disciplinary Records'';
    (b) To consolidate in this system of records all disciplinary-
related records from this system and from the following systems--
    Treasury/IRS 37.003--Closed Files Containing Derogatory Information 
About Individuals' Practice Before the Internal Revenue Service and 
Files of Attorneys and Certified Public Accountants Formerly Enrolled 
to Practice
    Treasury/IRS 37.004--Derogatory Information (No Action)
    Treasury/IRS 37.005--Present Suspensions and Disbarments Resulting 
from Administrative Proceeding Treasury/IRS 37.008--Register of 
Docketed Cases and Applicant Appeals Treasury/IRS 37.009--Enrolled 
Agents and Resigned Enrolled Agents (Action pursuant to 31 CFR 
10.55(b)) Treasury/IRS 37.011--Present Suspensions from Practice before 
the Internal Revenue Service;
    (c) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, Purpose(s), 
Retrievability, and Record Source Categories;
    (d) To restate, for clarity and for consistency of phrasing with 
other IRS system of records notices, routine uses authorizing 
disclosure to public authorities for law enforcement purposes; 
disclosure to public authorities requesting information relevant to 
hiring, contracting, licensing, and other matters; disclosure during 
litigation; disclosure to contractors; and disclosure to third parties 
during an investigation;
    (e) To incorporate a routine use from Treasury/IRS 37.005 that 
authorizes disclosure of information regarding suspensions or 
disbarments to professional organizations, to state that professional 
organizations and associations receiving disclosures may be public, 
quasi-public, or private, and to restate the routine use for clarity;
    (f) To incorporate a routine use from Treasury/IRS 37.005, 37.009, 
and 37.011 that authorizes disclosure of the roster of persons 
censured, suspended, or disbarred and the roster of disqualified 
appraisers, to include in the routine use information about individuals 
who have been denied eligibility to engage in limited practice, and to 
restate the routine use for clarity;
    (g) To add a routine use authorizing disclosure to the DOJ for the 
purpose of seeking legal advice;
    (h) To add a routine use authorizing, to the extend permitted under 
31 CFR part 10, disclosure to the public of pleadings filed with the 
administrative law judge (ALJ), evidence received by the ALJ, reports 
and decisions of the ALJ in disciplinary proceedings under those 
regulations, and pleadings to, and decisions by, the Secretary of the 
Treasury on review of ALJ decisions;
    (i) To add a routine use authorizing disclosure to the public of 
the name, mailing address, and other information concerning individuals 
who have been enjoined by the Federal courts from representing 
taxpayers before the IRS;
    (j) To add a routine use authorizing disclosure of limited 
information concerning the status of disciplinary investigations to 
individuals who send OPR information concerning possible violations of 
the regulations governing practice before the IRS;
    (k) To add a routine use authorizing disclosure to the Office of 
Personnel Management (OPM) of the identify and status of disciplinary 
cases in order for OPM to process requests for assignment of ALJs to 
conduct disciplinary proceedings;
    (l) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent;
    (m) To delete, as redundant to proposed routine uses broadening 
public access to disciplinary proceedings and sanctions, a routine use 
authorizing disclosure to the news media; and
    (n) To make necessary ``housekeeping'' alterations, such as 
changing ``Office of Director of Practice'' to ``Office of Professional 
Responsibility,'' updating addresses, and revising citations to 31 CFR 
part 10 and the Internal Revenue Manual.

(3) Treasury/IRS 37.009--Enrolled Agents and Resigned Enrolled Agents 
(Action pursuant to 31 CFR 10.55(b))

    The following alterations to this system of records are proposed:

[[Page 69615]]

    (a) To change the title of the system to ``Enrolled Agent 
Records'';
    (b) To consolidate in this system of records all enrollment-related 
records from this system and from the following systems--
    Treasury/IRS 37.001--Abandoned Enrollment Applications
    Treasury/IRS 37.002--Files Containing Derogatory Information about 
Individuals Whose Applications for Enrollment to Practice Before the 
IRS Have Been Denied and Applicant Appeal Files [formerly known as 
``Applicant Appeal Files'']
    Treasury/IRS 37.003--Closed Files Containing Derogatory Information 
About Individuals' Practice Before the Internal Revenue Service and 
Files of Attorneys and Certified Public Accountants Formerly Enrolled 
to Practice
    Treasury/IRS 37.007--Inventory
    Treasury/IRS 37.008--Register of Docketed Cases and Applicant 
Appeals
    Treasury/IRS 37.010--Roster of Former Enrollees;
    (c) To make necessary additions to Categories of Individuals 
Covered by the System, Categories of Records in the System, Purpose(s), 
Retrievability, and Record Source Categories;
    (d) To restate, for clarity and for consistency of phrasing with 
other IRS system of records notices, routine uses authorizing 
disclosure to public authorities for law enforcement purposes; 
disclosure to public authorities requesting information relevant to 
hiring, contracting, licensing, and other matters; disclosure during 
litigation; disclosure to contractors; and disclosure to third parties 
during an investigation;
    (e) To restate, for clarity, a routine use that authorizes 
disclosure of information (including addresses) sufficient to identify 
all persons enrolled to practice before the IRS and to include in the 
routine use information about individuals who have been terminated as 
enrolled agents for failure to meet the requirements for renewal of 
enrollment or who have resigned as enrolled agents for reasons other 
than in lieu of a disciplinary proceeding being instituted or 
continued;
    (f) To add a routine use authorizing disclosure to the DOJ for the 
purpose of seeking legal advice;
    (g) To add a routine use authorizing disclosure to a public, quasi-
public, or private professional organization or association which 
individuals covered by this system of records may be affiliated with, 
or subject to the jurisdiction of, to meet their responsibilities in 
connection with the administration and maintenance of standards of 
conduct and discipline;
    (h) To delete an unnecessary routine use authorizing disclosure to 
congressional offices in response to inquiries from constituents, who 
authorize disclosure by consent;
    (i) To delete, as redundant to a proposed routine use authorizing 
public disclosure of information identifying enrolled agents, a routine 
use authorizing disclosure to the news media; and
    (j) To make necessary ``housekeeping'' alterations, such as 
changing ``Office of Director of Practice'' to ``Office of Professional 
Responsibility,'' updating addresses, and revising citations to 31 CFR 
part 10 and the Internal Revenue Manual.
    The following systems of records will be deleted upon 
implementation of the altered systems:
    Treasury/IRS 37.001--Abandoned Enrollment Applications
    Treasury/IRS 37.002--Files Containing Derogatory Information about 
Individuals Whose Applications for Enrollment to Practice Before the 
IRS Have Been Denied and Applicant Appeal Files [formerly known as 
``Applicant Appeal Files'']
    Treasury/IRS 37.003--Closed Files Containing Derogatory Information 
About Individuals' Practice Before the Internal Revenue Service and 
Files of Attorneys and Certified Public Accountants Formerly Enrolled 
to Practice
    Treasury/IRS 37.004--Derogatory Information (No Action)
    Treasury/IRS 37.005--Present Suspensions and Disbarments Resulting 
from Administrative Proceeding
    Treasury/IRS 37.008--Register of Docketed Cases and Applicant 
Appeals
    Treasury/IRS 37.010--Roster of Former Enrollees
    Treasury/IRS 37.011--Present Suspensions from Practice before the 
Internal Revenue Service.
    The report of the altered systems of records, as required by 5 
U.S.C. 552a(r) of the Privacy Act, has been submitted to the Committee 
on Government Reform of the House of Representatives, the Committee on 
Homeland Security and Governmental Affairs of the Senate, and the 
Office of Management and Budget (OMB), pursuant to Appendix I to OMB 
Circular A-130, ``Federal Agency Responsibilities for Maintaining 
Records About Individuals,'' dated November 30, 2000.
    The three proposed altered systems of records, described above, are 
published in their entirety below.

    Dated: October 24, 2006.
Sandra L. Pack,
Assistant Secretary for Management and Chief Financial Officer.
Treasury/IRS 37.006

System name:
    Correspondence, Miscellaneous Records, and Information Management 
Records--Treasury/IRS.

System location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Detroit Computing Center, Detroit, 
Michigan.

Categories of individuals covered by the system:
    Individuals who correspond with OPR, individuals on whose behalf 
correspondence is initiated, and individuals who are the subject of 
correspondence; individuals who apply, pursuant to 31 CFR part 10, for 
recognition as a qualified sponsor of continuing professional education 
for enrolled agents; individuals who apply, pursuant to 31 CFR part 10, 
for authorization to make a special appearance before the IRS to 
represent another person in a particular matter; former Government 
employees who must file, pursuant to 31 CFR part 10, a statement that 
their current employer has isolated them from representations that 
would constitute a post-employment conflict of interest; individuals 
who appeal from determinations that they are ineligible to engage in 
limited practice before the IRS under 31 CFR part 10; and individuals 
who serve as point of contact for organizations (including 
organizations that apply for recognition as a sponsor of continuing 
professional education for enrolled agents and tax clinics that request 
OPR to issue special orders authorizing tax clinic personnel to 
practice before the IRS).

Categories of records in the system:
    Correspondence (including, but not limited to, letters, faxes, 
telegrams, and e-mails) sent and received; mailing lists of, and 
responses to, quality and improvement surveys of individuals; 
applications for recognition as a qualified sponsor of continuing 
professional education; applications for authorization to make a 
special appearance before the IRS; statements of isolation from 
representations that would constitute a post-employment conflict of 
interest; appeals from determinations of ineligibility to engage in 
limited practice; records pertaining to consideration of these matters; 
and workload management records.

[[Page 69616]]

Authority for maintenance of the system:
    5 U.S.C. 301; 26 U.S.C. 7801; 31 U.S.C. 330, as amended by Section 
822 of the American Jobs Creation Act of 2004.

Purpose(s):
    To permit OPR to manage correspondence, to track responses from 
quality and improvement surveys, to manage workloads, and to collect 
and maintain other administrative records that are necessary for OPR to 
perform its functions under the regulations governing practice before 
the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230, and its 
functions under other grants of authority.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (2) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (3) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her individual capacity if the 
IRS or the Department of Justice (DOJ) has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the IRS or the DOJ determines that the information is relevant and 
necessary to the proceeding. Information may be disclosed to the 
adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (4) Disclose information to the DOJ when seeking legal advice or 
for use in any proceeding, or in preparation for any proceeding, when: 
(a) The IRS or any component thereof; (b) any IRS employee in his or 
her official capacity; (c) any IRS employee in his or her individual 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding; and the IRS or the 
DOJ determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.

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

Retrievability:
    By individual's name. Non-unique names will be distinguished by 
addresses.

Safeguards:
    Access controls are not less than those provided for by IRM 
25.10.1, Information Technology (IT) Security Policy and Standards, and 
IRM 1.16, Physical Security Program.

Retention and disposal:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of OPR, IRM 1.15.11.

System manager and address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 22024.

Notification procedure:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing at 31 CFR part 1, Subpart C, Appendix B. 
Inquiries should be addressed to the system manager listed above.

Record access procedures:
    Individuals seeking access to any record contained in this system, 
or seeking to contest its content, should inquire in accordance with 
instructions appearing at 31 CFR part 1, Subpart C, Appendix B. The 
request should be addressed to the system manager listed above.

Contesting record procedures:
    See ``Record Access Procedures'' above.

Record source categories:
    Individuals, other correspondents, and Treasury Department records.

Exemptions claimed for the system:
    None.
Treasury/IRS 37.007

System name:
    Practitioner Disciplinary Records--Treasury/IRS.

System location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC.

Categories of individuals covered by the system:
    Subjects and potential subjects of disciplinary proceedings 
relating to attorneys, certified public accountants, enrolled agents, 
enrolled actuaries, and appraisers; subjects or potential subjects of 
actions to deny eligibility to engage in limited practice before the 
IRS or actions to withdraw eligibility to practice before the IRS in 
any other capacity; and individuals who have received disciplinary 
sanctions or whose eligibility to practice before the IRS has been 
denied or withdrawn.

Categories of records in the system:
    Information sent to, or collected by, OPR concerning potential 
violations of the regulations governing practice before the IRS, 
including disciplinary decisions and orders (and related records) of 
Federal or state courts, agencies, bodies, and other licensing 
authorities; records pertaining to OPR's investigation and evaluation 
of such information; records of disciplinary proceedings brought by OPR 
before administrative law judges (ALJs), including records of appeals 
from decisions in such proceedings; petitions for reinstatement to 
practice before the IRS (and related records); Federal court orders 
enjoining individuals from representing taxpayers before the IRS; and 
press releases concerning such injunctions.

Authority for maintenance of the system:
    5 U.S.C. 301; 26 U.S.C. 7801; 31 U.S.C. 330, as amended by Section 
822 of the American Jobs Creation Act of 2004.

Purpose(s):
    To enforce and administer the regulations governing practice before

[[Page 69617]]

the IRS, which are set out at 31 CFR part 10 and are published in 
pamphlet form as Treasury Department Circular No. 230; to make 
available to the general public information about disciplinary 
proceedings and disciplinary sanctions; and to assist professional 
organizations and associations and other law enforcement and regulatory 
authorities in the performance of their duties in connection with the 
administration and maintenance of standards of conduct and discipline.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (2) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (3) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her individual capacity if the 
IRS or the Department of Justice (DOJ) has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the IRS or the DOJ determines that the information is relevant and 
necessary to the proceeding. Information may be disclosed to the 
adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (4) Disclose information to the DOJ when seeking legal advice or 
for use in any proceeding, or in preparation for any proceeding, when: 
(a) The IRS or any component thereof; (b) any IRS employee in his or 
her official capacity; (c) any IRS employee in his or her individual 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding; and the IRS or the 
DOJ determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) To the extent permitted under 31 CFR part 10, disclose to the 
public pleadings filed with the ALJ, evidence received by the ALJ, 
reports and decisions of the ALJ in a disciplinary proceeding under 
those regulations, and pleadings to, and decisions by, the Secretary of 
the Treasury or delegate on review of ALJ decisions.
    (8) Make available for public inspection or otherwise disclose to 
the general public, after the subject individual has exhausted appeal 
rights: (1) The name, mailing address, professional designation 
(attorney, certified public accountant, enrolled agent, enrolled 
actuary, or appraiser), type of disciplinary sanction, effective dates, 
and information about the conduct that gave rise to the sanction 
pertaining to individuals who have been censured, individuals who have 
been suspended or disbarred from practice before the IRS, individuals 
who have resigned as an enrolled agent in lieu of a disciplinary 
proceeding being instituted or continued, individuals upon whom a 
monetary penalty has been imposed, and individual appraisers who have 
been disqualified; and (2) the name, mailing address, representative 
capacity (family member; general partner; full-time employee or officer 
of a corporation, association, or organized group; full-time employee 
of a trust, receivership, guardianship, or estate; officer or regular 
employee of a government unit; an individual representing a taxpayer 
outside the United States; or unenrolled return preparer), the fact of 
the denial of eligibility for limited practice, effective dates, and 
information about the conduct that gave rise to the denial pertaining 
to individuals who have been denied eligibility to engage in limited 
practice before the IRS pursuant to 31 CFR part 10.
    (9) Make available for public inspection or otherwise disclose to 
the general public: the name, mailing address, professional designation 
or representative capacity, the fact of being enjoined from 
representing taxpayers before the IRS, the scope of the injunction, 
effective dates, and information about the conduct that gave rise to 
the injunction pertaining to individuals who have been enjoined by any 
Federal court from representing taxpayers before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional organization or association which individuals covered by 
this system of records may be affiliated with, or subject to the 
jurisdiction of, including but not limited to disciplinary authorities 
of state bars or certified public accountancy boards, to meet their 
responsibilities in connection with the administration and maintenance 
of standards of conduct and discipline.
    (11) Disclose upon written request to a member of the public who 
has submitted to OPR written information concerning potential 
violations of the regulations governing practice before the IRS: (1) 
That OPR is currently investigating or evaluating the information; or 
(2) that OPR has determined that no action will be taken, because 
jurisdiction is lacking, because a disciplinary proceeding would be 
time-barred, or because the information does not constitute actionable 
violations of the regulations; and (3) if applicable, the name of the 
agency or authority or Department of the Treasury or IRS office to 
which OPR has referred the information.
    (12) Disclose to the Office of Personnel Management (OPM) the 
identity and status of disciplinary cases in order for OPM to process 
requests for assignment of ALJs employed by other Federal agencies to 
conduct disciplinary proceedings.

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

Retrievability:
    By individual's name, social security number (when available), or 
complaint number pertaining to a disciplinary proceeding. Non-unique 
names will be distinguished by addresses.

Safeguards:
    Access controls will not be less than those provided for by IRM 
25.10.1,

[[Page 69618]]

Information Technology (IT) Security Policy and Standards, and IRM 
1.16, Physical Security Program.

Retention and disposal:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of OPR, IRM 1.15.11.

System manager and address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 22024.

Notification procedure:
    This system of records is exempt from the notification provisions 
of the Privacy Act.

Record access procedures:
    This system of records is exempt from the record access provisions 
of the Privacy Act.

Contesting record procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For any other records, this system of records is exempt from the record 
contesting provisions of the Privacy Act.

Record source categories:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, bodies, and other licensing authorities; 
professional organizations and associations; Treasury Department 
records; and public records.

Exemptions claimed for the system:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). See 31 CFR 1.36.
Treasury/IRS 37.009

System name:
    Enrolled Agent Records--Treasury/IRS.

System location:
    Office of Professional Responsibility (OPR), Internal Revenue 
Service (IRS), Washington, DC; Detroit Computing Center, Detroit, 
Michigan.

Categories of individuals covered by the system:
    Individuals currently or formerly enrolled to practice before the 
IRS; applicants for enrollment to practice before the IRS, including 
those who have appealed denial of applications for enrollment; and 
candidates for enrollment examinations.

Categories of records in the system:
    Applications for enrollment to practice before the IRS; records 
pertaining to OPR's investigation and evaluation of eligibility for 
enrollment; appeals from denials of applications for enrollment (and 
related records); records relating to enrollment examinations, 
including candidate applications, answer sheets, and examination 
scores; applications for renewal of enrollment, including information 
on continuing professional education; and administrative records 
pertaining to enrollment status, including current status, dates of 
enrollment, dates of renewal, and dates of resignation or termination.

Authority for maintenance of the system:
    5 U.S.C. 301; 26 U.S.C. 7801; 31 U.S.C. 330, as amended by Section 
822 of the American Jobs Creation Act of 2004.

Purpose(s):
    To administer the enrolled agent program under the regulations 
governing practice before the IRS, which are set out at 31 CFR part 10 
and are published in pamphlet form as Treasury Department Circular No. 
230; to make available to the general public sufficient information to 
identify all individuals enrolled, or formerly enrolled, to practice 
before the IRS and the status of their enrollment; and to assist 
professional organizations and associations and other law enforcement 
and regulatory authorities in the performance of their duties in 
connection with the administration and maintenance of standards of 
conduct and discipline.

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. All other records may be used as described 
below if the IRS deems the purpose of the disclosure to be compatible 
with the purpose for which the IRS collected the records and no 
privilege is asserted:
    (1) Disclose information to a Federal, state, local, tribal, or 
foreign agency or other public authority responsible for implementing 
or enforcing, or for investigating or prosecuting, the violation of a 
statute, rule, regulation, order, or license when a record on its face, 
or in conjunction with other records, indicates a violation or 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (2) Disclose information to a Federal, state, local, tribal, or 
foreign agency, or other public authority, which has requested 
information relevant or necessary to hiring or retaining an employee or 
to issuing, or continuing, a contract, security clearance, license, 
grant, or other benefit.
    (3) Disclose information during a proceeding before a court, 
administrative tribunal, or other adjudicative body when: (a) The IRS 
or any component thereof; (b) any IRS employee in his or her official 
capacity; (c) any IRS employee in his or her individual capacity if the 
IRS or the Department of Justice (DOJ) has agreed to provide 
representation for the employee; or (d) the United States is a party 
to, has an interest in, or is likely to be affected by, the proceeding; 
and the IRS or the DOJ determines that the information is relevant and 
necessary to the proceeding. Information may be disclosed to the 
adjudicative body to resolve issues of relevancy, necessity, or 
privilege pertaining to the information.
    (4) Disclose information to the DOJ when seeking legal advice or 
for use in any proceeding, or in preparation for any proceeding, when: 
(a) The IRS or any component thereof; (b) any IRS employee in his or 
her official capacity; (c) any IRS employee in his or her individual 
capacity if the IRS or the DOJ has agreed to provide representation for 
the employee; or (d) the United States is a party to, has an interest 
in, or is likely to be affected by, the proceeding; and the IRS or the 
DOJ determines that the information is relevant and necessary to the 
proceeding or advice sought.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) Disclose information to third parties during the course of an 
investigation to the extent deemed necessary by the IRS to obtain 
information pertinent to the investigation.
    (7) Make available for public inspection or otherwise disclose to 
the general public: the name; mailing address; enrollment status 
(active, inactive, inactive retired, terminated for failure to meet the 
requirements for renewal of enrollment, or resigned for reasons other 
than in lieu of a disciplinary proceeding being instituted or 
continued); and effective dates pertaining to individuals who are, or 
were, enrolled to practice before the IRS.
    (8) Disclose information to a public, quasi-public, or private 
professional organization or association which individuals covered by 
this system of

[[Page 69619]]

records may be affiliated with, or subject to the jurisdiction of, 
including but not limited to disciplinary authorities of state bars or 
certified public accountancy boards, to meet their responsibilities in 
connection with the administration and maintenance of standards of 
conduct and discipline.

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

Retrievability:
    By individual's name (including other names used); social security 
number (when available); enrollment examination candidate number, 
enrollment application control number, enrollment number, or street 
address. Non-unique names will be distinguished by addresses.

Safeguards:
    Access controls will not be less than those provided for by IRM 
25.10.1, Information Technology (IT) Security Policy and Standards, and 
IRM 1.16, Physical Security Program.

Retention and disposal:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of OPR, IRM 1.15.11.

System manager and address:
    Director, Office of Professional Responsibility, SE:OPR, 1111 
Constitution Avenue, NW., Washington, DC 22024.

Notification procedure:
    This system of records is exempt from the notification provisions 
of the Privacy Act.

Record access procedures:
    This system of records is exempt from the record access provisions 
of the Privacy Act.

Contesting record procedures:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For any other records, this system of records is exempt from the record 
contesting provisions of the Privacy Act.

Record source categories:
    Individuals covered by this system of records; witnesses; Federal 
or state courts, agencies, bodies, and other licensing authorities; 
professional organizations and associations; Treasury Department 
records; and public records.

Exemptions claimed for the system:
    Pursuant to section (k)(2) of the Privacy Act, 5 U.S.C. 552a(k)(2), 
the records contained within this system are exempt from the following 
sections of the Act: (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H), 
(e)(4)(I), and (f). See 31 CFR 1.36.

 [FR Doc. E6-20372 Filed 11-30-06; 8:45 am]
BILLING CODE 4830-01-P