[Federal Register Volume 71, Number 231 (Friday, December 1, 2006)]
[Rules and Regulations]
[Pages 69482-69484]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-20384]


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DEPARTMENT OF THE TREASURY

31 CFR Part 1


Privacy Act; Implementation

AGENCY: Internal Revenue Service, Treasury.

ACTION: Interim final rule.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as Amended, the Department of the Treasury gives notice of an 
amendment to this part by revising the titles of two Privacy Act 
systems of records and removing five other Privacy Act systems of 
records. The systems of records are related to the functions of the 
Internal Revenue Service (IRS), Office of Professional Responsibility 
(OPR).

DATES: Effective Date: January 2, 2007. Comments must be received no 
later than January 2, 2007. You may also submit comments through the 
Federal rulemaking portal at http://www.regulations.gov (follow the 
instructions for submitting comments).

ADDRESSES: Comments should be sent to the Office of Governmental 
Liaison and Disclosure, IRS, 1111 Constitution 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 IRS is proposing to simplify the 
administration of OPR's Privacy Act systems of records by consolidating 
the current 11 OPR systems. A proposed notice to revise and consolidate 
the Privacy Act systems of records maintained by the OPR will be 
published separately in the Federal Register. The proposed notice to 
alter OPR's current 11 systems of records will consolidate all records 
into the three revised systems of records: Treasury/IRS 37.006--
Correspondence, Miscellaneous Records, and Information Management 
Records; Treasury/IRS 37.007--Practitioner Disciplinary Records; and 
Treasury/IRS 37.009--Enrolled Agent Records.

[[Page 69483]]

    This realignment of the records being maintained by OPR will permit 
more precise expression of the data elements and will permit the 
published notices to serve more effectively as guides for the public in 
understanding how OPR collects, maintains, discloses, and uses these 
individually identifiable records.
    Currently, seven of those Privacy Act systems of records are exempt 
from provisions of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). 
Under 5 U.S.C. 552a(k)(2), the head of an agency may promulgate rules 
to exempt a system of records from certain provisions of 5 U.S.C. 552a 
if the system contains investigatory material compiled for law 
enforcement purposes. The purpose of the interim final rule is to 
revise the inventory of OPR systems of records for which an exemption 
is claimed pursuant to 5 U.S.C. 552a(k)(2) as found in paragraph 
(g)(viii) of this part to reflect the proposed revision and 
consolidation of those systems. No new exemptions are being proposed.
    This action removes the following five systems of records from the 
paragraph (g)(1)(viii) of Section 1.36:

------------------------------------------------------------------------
                Number                           Name of system
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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'']
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.
IRS 37.004...........................  Derogatory information (No
                                        Action).
IRS 37.005...........................  Present suspensions and
                                        disbarments resulting from
                                        administrative proceeding.
IRS 37.011...........................  Present suspensions from practice
                                        before the Internal Revenue
                                        Service.
------------------------------------------------------------------------

The action also amends Section 1.36 by revising the title of two 
systems of records listed in Paragraph (g)(1)(viii) from ``IRS 37.007--
Inventory'' to ``IRS 37.007--Practitioner Disciplinary Records,'' and 
from ``IRS 37.009--Enrolled Agents and Resigned Enrolled Agents (Action 
pursuant to 31 CFR 10.55(b))'' to ``IRS 37.009--Enrolled Agent 
Records.''

    These regulations are being published as an interim final rule 
because the amendments do not impose any requirements on any member of 
the public. These amendments are the most efficient means for the 
Treasury Department to implement its internal requirements for 
complying with the Privacy Act.
    Accordingly, pursuant to 5 U.S.C. 553(b)(B) and (d)(3), the 
Department of the Treasury finds good cause that prior notice and other 
public procedures with respect to this rule are unnecessary, and good 
cause for making this interim final rule effective 30 days after 
publication in the Federal Register.
    Pursuant to Executive Order 12866, it has been determined that this 
interim final rule is not a significant regulatory action, and 
therefore, does not require a regulatory impact analysis.
    Because no notice of proposed rulemaking is required, the 
provisions of the Regulatory Flexibility Act, 5 U.S.C. 601-612, do not 
apply.

List of Subjects in 31 CFR Part 1

    Privacy.


0
Part 1, subpart C of title 31 of the Code of Federal Regulations is 
amended as follows:

PART 1--[AMENDED]

0
1. The authority citation for part 1 continues to read as follows:

    Authority: 5 U.S.C. 301 and 31 U.S.C. 321. Subpart A also issued 
under 5 U.S.C. 552 as amended. Subpart C also issued under 5 U.S.C. 
552a.

0
2. Section 1.36, paragraph (g)(1)(viii) is amended by removing from the 
table entries IRS 37.002, 37.003, 37.004, 37.005 and 37.011. Paragraph 
(g)(1)(viii) is further amended by removing from IRS 37.007, 
``Inventory'' and adding in its place, ``Practitioner Disciplinary 
Records'' and by removing from IRS 37.009, ``Resigned Enrolled Agents 
(action pursuant to 31 CFR 10.55(b))'' and adding in its place, 
``Enrolled Agents Records'' to read as follows:


Sec.  1.36  Systems exempt in whole or in part from provisions of 5 
U.S.C. 552a and this part.

* * * * *
    (g) * * *
    (1) * * *
    (viii) * * *

----------------------------------------------------------------------------------------------------------------
                     Number                                               Name of system
----------------------------------------------------------------------------------------------------------------
 
                                                  * * * * * * *
IRS 37.007.....................................  Practitioner Disciplinary Records
IRS 37.009.....................................  Enrolled Agent Records
 
                                                  * * * * * * *
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[[Page 69484]]

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    Dated: October 24, 2006.
 Sandra L. Pack,
 Assistant Secretary for Management and Chief Financial Officer.
 [FR Doc. E6-20384 Filed 11-30-06; 8:45 am]
BILLING CODE 4830-01-P